Taxation

REVIVE Act of 2013

United States · United States Congress · 2 August 2013

Rural Economy Vital Investment Visa Encouragement Act of 2013 or REVIVE Act of 2013 - Amends the Immigration and Nationality Act to obligate at least 3,000 employment creation immigrant visas each fiscal year for qualified immigrants who: (1) have treaty investor nonimmigrant status and have been present in the United States for two years continuously, and (2) invest in a commercial enterprise which will create full time rural employment for at least five U.S. citizens or lawful permanent resident aliens or other immigrants lawfully authorized to be employed in the United States.

Renewable Energy Construction and Investment Parity Act of 2013

United States · United States Congress · 2 August 2013

Renewable Energy Construction and Investment Parity Act of 2013 - Amends the Internal Revenue Code to extend the energy tax credit to solar energy, fuel cell, microturbine, combined heat and power system, small wind energy, and thermal energy properties the construction of which begins before January 1, 2017. Requires amounts received from the sale of crude helium under the Helium Act to be deposited in the general fund of the Treasury to compensate for revenue lost resulting from this Act and to reduce the annual federal budget deficit or the public debt.

Biennial Budgeting and Appropriations Act of 2013

United States · United States Congress · 2 August 2013

Biennial Budgeting and Appropriations Act of 2013 - Amends the Congressional Budget Act of 1974 to require: (1) biennial (instead of annual) budget resolutions, (2) biennial appropriations Acts, and (3) biennial government strategic and performance plans. Makes conforming amendments to the Rules of the House of Representatives. Defines the budget biennium as the two consecutive fiscal years beginning on October 1 of any odd-numbered year. Requires: (1) a federal agency, upon request by a congressional committee, to provide appropriate information regarding its appropriations requests and program administration; (2) the Comptroller General to furnish to such committee summaries of any audits or reviews of such program which the Comptroller General has completed during the preceding six years; and (3) the Comptroller General, Director of the Congressional Budget Office (CBO), and the Director of the Congressional Research Service (CRS) to furnish such committee appropriate information, studies, analyses, and reports. Requires the Director of the Office of Management and Budget (OMB) to determine and report to Congress on the impact and feasibility of changing the definition of a fiscal year, and the budget process based on that definition, to a two-year fiscal period with a biennial budget process based on such period. Requires the President's budget submission for FY2016 to include: (1) an identification of the budget accounts for which an appropriation should be made for each fiscal year of the FY2016-FY2017 biennium, and (2) budget authority that should be provided for each such fiscal year for the budget accounts. Directs: (1) the House and Senate committees, during the first session of the 114th Congress, to work with the Comptroller General to develop plans to transition program authorizations to a multi-year schedule; and (2) the Comptroller General, during such Congress, to continue to provide assistance to Congress with respect to programmatic oversight, and in particular to assist the congressional committees in designing and conforming programmatic oversight procedures for FY2016-FY2017 biennium.

Fuel Cell Industrial Vehicle Jobs Act of 2013

United States · United States Congress · 2 August 2013

Fuel Cell Industrial Vehicle Jobs Act of 2013- Amends the Internal Revenue Code to: (1) allow a $4,000 new qualified fuel cell motor vehicle tax credit for motor vehicles weighing not more than 8,500 pounds that are manufactured primarily for use in carrying or towing loads or materials for commercial or industrial purposes (off-highway vehicles); (2) continue the maximum dollar amount of $8,000 for motor vehicles with at least 4 wheels weighing not more than 8,500 pounds that are manufactured primarily for use on public streets, roads and highways; (3) allow an enhanced credit for light (not more than 8,500 pounds) and heavy (more than 8,500 pounds) vehicles if such vehicles' fuel cell systems achieve a specified electricity generation efficiency rating; and (4) allow a new energy tax credit, through December 31, 2018, for qualified fuel cell property that is manufactured for use in powering qualified motive property. Defines "qualified motive property" as property which is manufactured primarily for carrying loads or materials for commercial or industrial purposes not on public streets, road, highways, or rails or operated primarily for recreational purposes.

Small Business Health Care Tax Credit Improvement Act of 2013

United States · United States Congress · 2 August 2013

Small Business Health Care Tax Credit Improvement Act of 2013 - Amends the Internal Revenue Code, with respect to the tax credit for the health insurance expenses of small employers, to: (1) expand the eligibility of such employers for the credit by allowing them to have up to 50 full-time employees (currently, limited to no more than 25 full-time employees); (2) modify the phaseout of such credit based upon increases in the number of eligible employees and the employer's average annual wages; (3) increase the average annual wage limitation for 2013 and subsequent years; (4) repeal the requirement that employers make uniform contributions of at least 50% of each employee's premium to qualify for the tax credit; and (5) repeal the limitation on such credit based on the average premium in the small group market in the rating area in which an employee enrolls for coverage.

IRS Health Records Privacy Act of 2013

United States · United States Congress · 2 August 2013

IRS Health Records Privacy Act of 2013 - Prohibits any officer or employee of the Internal Revenue Service (IRS) from inspecting protected health information of any individual (defined as individually identifiable health information transmitted by or maintained in electronic or other form or medium, except for information contained in certain education and employment records) except to the extent that such health information directly relates to a criminal violation of the internal revenue laws. Provides for civil and criminal penalties for violations of this Act. Requires the Secretary of the Treasury to notify any individual whose protected health information has been inspected in violation of this Act.

Taxpayer Receipt Act of 2013

United States · United States Congress · 2 August 2013

Taxpayer Receipt Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide individual taxpayers via U.S. mail annual receipts for income taxes reported for the preceding taxable year. Requires such tax receipts to: (1) state the amount of taxes paid by the taxpayer, the taxpayer's filing status, earned income, taxable income, and other information; (2) contain tables listing expenditures in categories of the federal budget and the 10 most costly tax expenditures and related spending information; and (3) contain an annual budget review prepared by the Secretary, in consultation with the Congressional Budget Office (CBO), to assist taxpayers in understanding the federal budget and government spending.

Irene and Lee Tax Relief Storm Recovery Act of 2013

United States · United States Congress · 2 August 2013

Irene and Lee Tax Relief Storm Recovery Act of 2013 - Amends the Internal Revenue Code to allow an increase in 2013, 2014, and 2015 of the amount of the low-income housing tax credit that may be allocated in states containing counties covered by the natural disaster declaration of the Secretary of Agriculture in 2011 due to damage from Hurricane Irene or Tropical Storm Lee.

Water and Agriculture Tax Reform Act of 2013

United States · United States Congress · 2 August 2013

Water and Agriculture Tax Reform Act of 2013 - Amends the Internal Revenue Code to permit tax-exempt mutual ditch or irrigation companies to earn income from dispositions of certain real property and stock interests without affecting their tax-exempt status. Requires that such income be used to pay the costs of operations, maintenance, and capital improvements of such a company.

Supermarket Tax Credit for Underserved Areas Act

United States · United States Congress · 2 August 2013

Supermarket Tax Credit for Underserved Areas Act - Amends the Internal Revenue Code to: (1) increase the rate of the rehabilitation tax credit for a supermarket building placed in service after December 31, 2013, and before January 1, 2016, in an underserved area (i.e., any enterprise community or empowerment zone and any renewal community); (2) increase by $1,000 the the limit on wages eligible for the work opportunity tax credit for employees of a supermarket located in an underserved area; and (3) allow a business-related tax credit for 15% of the gross receipts from the retail sale of locally-grown fresh fruits and vegetables in a supermarket in an underserved area.

Mortgage Forgiveness Tax Relief Act of 2013

United States · United States Congress · 2 August 2013

Mortgage Forgiveness Tax Relief Act of 2013 - Amends the Internal Revenue Code to extend through 2014 the exclusion from gross income of income attributable to the discharge of indebtedness on a principal residence.

Taxpayer Conscience Protection Act of 2013

United States · United States Congress · 2 August 2013

Taxpayer Conscience Protection Act of 2013 - Directs each state that makes a Medicaid payment from federal funds during the fiscal year for any items or services furnished by an abortion provider to: (1) report to the Secretary of Health and Human Services (HHS) on all such payments, and (2) publish the report on a public Internet website of the state. Requires an annual report to specified congressional committees on such reports, which shall also be published on a public Internet HHS website.

STOP Act

United States · United States Congress · 2 August 2013

Smuggled Tobacco Prevention Act of 2013 or the STOP Act - Amends the Internal Revenue Code to restrict the sale, lease, export or import, or delivery of tobacco production machines to persons lawfully engaged in: (1) the sale, lease, export or import, or delivery of such machines; (2) the manufacture or packaging of tobacco products or processed tobacco; or (3) the application of unique identification markings onto tobacco products or processed tobacco packages. Requires every person having possession or control of such machines to register then immediately with the Secretary upon installation. Defines "tobacco production machine" as a machine used to manufacture or package tobacco products or processed tobacco or to apply unique identification markings or other tax-payment indicia to packages of tobacco products or processed tobacco. Extends record keeping requirements to wholesalers and retailers of tobacco products and processed tobacco. Requires manufacturers and importers of tobacco products to affix a unique identification marking to each package of tobacco products or processed tobacco prior to sale or distribution in the United States or prior to export. Directs the Secretary of the Treasury to design a system of unique identification markings that does not interfere with state, local, or tribal tax stamps and markings and that provides a unique serial number or tracking code for each tobacco product. Requires wholesalers of tobacco products to obtain permits for selling or exporting tobacco products. Establishes new criminal offenses relating to the licensing and distribution of tobacco products or processed tobacco. Increases the civil penalty for tobacco-related infractions from $1,000 to $10,000. Requires the Secretary of the Treasury to coordinate with other federal agencies and officials to prevent and reduce tobacco tax evasion and contraband trafficking in tobacco products and processed tobacco. Amends the Tariff Act of 1930 to impose a civil penalty for the importation of tobacco products and cigarette papers and tubes by fraudulent means. Provides for the enforcement of this Act in Indian tribal areas.

Forty Hours Is Full Time Act of 2013

United States · United States Congress · 2 August 2013

Forty Hours is Full Time Act of 2013 - Amends the Internal Revenue Code, with respect to the employer mandate to provide health care coverage, to: (1) modify the formula for calculating the number of full-time employees employed by an applicable large employer subject to the mandate; and (2) define a "full-time employee" as an employee who is employed on average at least 40 hours per week (currently, 30 hours).

PTC Certainty and Phaseout Act of 2013

United States · United States Congress · 2 August 2013

PTC Certainty and Phaseout Act of 2013 - Amends the Internal Revenue Code, with respect to the tax credit for production of electricity from wind facilities, to: (1) extend until December 31, 2019, the date by which construction of wind facilities eligible for such credit must begin, and (2) provide for a annual reduction in the percentage rate of such credit between 2015 and 2019.

TAIWAN POLICY ACT OF 2013; AND DEPARTMENT OF STATE OPERATIONS AND EMBASSY SECURITY AUTHORIZATION ACT, FISCAL YEAR 2014

United States · United States House of Representatives · 1 August 2013

New Mexico Navajo Water Settlement Technical Corrections Act

United States · United States Congress · 1 August 2013

New Mexico Native American Water Settlements Technical Corrections Act - Amends the Taos Pueblo Indian Water Rights Settlement Act to include among the uses of the Taos Pueblo Water Development Fund the reconstruction, replacement, rehabilitation, or repair of water or wastewater infrastructure. Eliminates fiscal year limits on the mandatory appropriation of funds for: (1) the Taos Pueblo Water Development Fund, and (2) grants to eligible non-Pueblo entities for mutual-benefit projects. Amends the Aamodt Litigation Settlement Act to eliminate fiscal year limits on the mandatory appropriation of funds for: (1) the planning, design, and construction of a regional water system and the conduct of environmental compliance activities; and (2) the Aamodt Settlement Pueblos' Fund. Amends the Omnibus Public Land Management Act of 2009 to authorize appropriations for the planning and design of conjunctive use wells in the San Juan River Basin, Little Colorado River Basin, and Rio Grande Basin in New Mexico. (Currently, funds are authorized for the construction or rehabilitation and operation and maintenance of those wells.) Alters the percentages of funds authorized for the Navajo-Gallup Water Supply Project, conjunctive use wells, and San Juan River Irrigation Projects that may be made available for: (1) the survey, recovery, protection, preservation, and display of archaeological resources in the area of a Project facility or conjunctive use well; and (2) purchasing land and constructing and maintaining facilities to mitigate the loss of, and improve conditions for the propagation of, fish and wildlife.

Americans Giving Care to Elders (AGE) Act of 2013

United States · United States Congress · 1 August 2013

Americans Giving Care to Elders (AGE) Act of 2013 - 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 and extend funding for the National Family Caregiver Support Program through FY2017, and (2) require the Secretary of Health and Human Services (HHS) to award a grant to or enter into a cooperative agreement with a public or private nonprofit entity to establish a National Resource Center on Family Caregiving to provide information on and support for family caregiver support programs.

Stop Subsidizing Multimillion Dollar Corporate Bonuses Act

United States · United States Congress · 1 August 2013

Stop Subsidizing Multimillion Dollar Corporate Bonuses Act - Amends the Internal Revenue Code, with respect to the $1 million limitation on the deductibility of employee compensation, to: (1) extend such limitation to any individual who is a current or former officer, director, or employee of a publicly-held corporation; (2) eliminate the exemption from such limitation for compensation payable on a commission basis or upon the attainment of a performance goal; and (3) make such limitation applicable to all publicly-held corporations that are required by the Securities and Exchange Commission (SEC) to register securities and provide periodic reports to their investors.

Long-Term Care Insurance Consumer Right-to-Know Act of 2013

United States · United States Congress · 1 August 2013

Long-Term Care Insurance Consumer Right-to-Know Act of 2013 - 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.

Aged Distilled Spirits Competitiveness Act

United States · United States Congress · 1 August 2013

Aged Distilled Spirits Competitiveness Act - Amends the Internal Revenue Code to exclude the aging period from the production period for distilled spirits for purposes of determining whether a taxpayer can expense, rather than capitalize, interest costs paid or incurred during the production period.

Requiring E-VERIFI Act

United States · United States Congress · 1 August 2013

Exchange Verification of Eligibility to Receive Income-Related Funds for Individuals or the Requiring E-VERIFI Act - Declares that no premium tax credits or reductions in cost-sharing for the purchase of qualified health benefit plans under the Patient Protection and Affordable Care Act (PPACA) shall be permitted until the Inspector General of the Department of Health and Human Services (HHS) certifies to Congress that there is in place a program that successfully and consistently verifies, consistent with PPACA requirements, the household income and coverage requirements of individuals applying for such credits and cost-sharing reductions.

A bill to amend the Internal Revenue Code of 1986 to impose an ad valorem excise tax on certain passenger cruise voyages, and for other purposes.

United States · United States Congress · 1 August 2013

Amends the Internal Revenue Code to impose a 5% excise tax on persons providing a covered passenger cruise. Defines "covered passenger cruise" as a voyage of a commercial passenger cruise vessel that extends over one or more nights and during which passengers embark and disembark the vessel in the United States. Defines "passenger cruise vessel" as any passenger vessel having berth or stateroom accommodations for at least 250 passengers and that is used in the business of carrying passengers for hire. Establishes in the Treasury the Intermodal Infrastructure Trust Fund to be funded by the per passenger excise tax. Allows expenditures from such Fund for specified transportation improvements.

A bill to amend the Internal Revenue Code of 1986 to provide that income attributable to certain passenger cruise voyages beginning or ending in the United States shall be treated as effectively connected with the conduct of a trade or business within the United States.

United States · United States Congress · 1 August 2013

Amends the Internal Revenue Code to treat United States cruise industry income as effectively connected with the conduct of a trade or business within the United States (thus subjecting such income to U.S. income taxation). Defines "United States cruise industry income" as income attributable to a voyage of a commercial passenger cruise vessel (a passenger vessel having berth or stateroom accommodations for at least 250 passengers) that extends over 1 or more nights and during which passengers embark or disembark the vessel in the United States. Prohibits any tax exemption or reduced tax rate under any U.S. treaty with respect to United States cruise industry income.

Health Care Coverage for Displaced Workers Act

United States · United States Congress · 1 August 2013

Health Care Coverage for Displaced Workers Act - Amends the Internal Revenue Code, with respect to the tax credit for the health insurance coverage costs of certain taxpayers (i.e., Pension Benefit Guaranty Corporation [PBGC] pension and trade adjustment assistance [TAA] recipients) and their dependents, to: (1) increase the rate of such credit from 72.5% to 80%, and (2) make such credit permanent.

Improving the Low Income Housing Tax Credit Rate Act

United States · United States Congress · 1 August 2013

Improving the Low Income Housing Tax Credit Rate Act - Amends the Internal Revenue Code to: (1) make permanent the the minimum low-income housing tax credit rate for new buildings that are not federally subsidized, and (2) establish a minimum 4% low-income housing tax rate for existing buildings that are not federally subsidized.

Water and Agriculture Tax Reform Act of 2013

United States · United States Congress · 1 August 2013

Water and Agriculture Tax Reform Act of 2013 - Amends the Internal Revenue Code to permit tax-exempt mutual ditch or irrigation companies to earn income from dispositions of certain real property and stock interests without affecting their tax-exempt status. Requires that such income be used to pay the costs of operations, maintenance, and capital improvements of such a company.

One Percent Spending Reduction Act of 2013

United States · United States Congress · 1 August 2013

One Percent Spending Reduction Act of 2013 - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to establish the aggregate outlay (outlay cap) (less net interest payments) for FY2014 at $3.233 billion, less 1%. Reduces the outlay cap for FY2015 by 1% of the outlay cap for FY2014. Requires the outlay cap for FY2016 and each subsequent fiscal year to be 19% of the gross domestic product (GDP) for that fiscal year as estimated by the Office of Management and Budget (OMB). Prohibits the outlay caps from being less than those for the preceding fiscal year for FY2017 and any ensuing fiscal year. Requires a sequestration by OMB within 45 days after the beginning of a fiscal year to eliminate any excess outlay amount. Prescribes requirements for Congressional Budget Office (CBO) and OMB sequestration preview reports and an OMB final sequestration report, accompanied by a presidential order detailing uniform spending reductions equal to the excess outlay amount. Requires congressional budget committees to report a resolution directing the committees of their respective chambers to change existing law to achieve the spending reductions outlined in the OMB August 20 report to meet the outlay limits, if a sequestration is projected. States that if, after November 14, a bill resulting in outlays for the current fiscal year is enacted that causes excess outlays, the excess outlays for the next fiscal year shall be increased by the amount or amounts of that breach. Amends the Congressional Budget Act of 1974 to make it out of order in both chambers to consider any bill, joint resolution, amendment, or conference report that includes any provision that would cause the most recently reported, current outlay cap to be exceeded. Prescribes procedures for waiver or suspension of this rule.

Internet Tax Freedom Forever Act

United States · United States Congress · 1 August 2013

Internet Tax Freedom Forever Act - Amends the Internet Tax Freedom Act to make permanent the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce.

Historic Downtown Preservation and Access Act

United States · United States Congress · 1 August 2013

Historic Downtown Preservation and Access Act - Amends the Internal Revenue Code to allow a refundable tax credit for 50% of the cost of installing an elevator system or a sprinkler system in a certified historic structure. Limits the total amount of such credit to $50,000 in any taxable year.

Heat is Power Act

United States · United States Congress · 1 August 2013

Heat is Power Act - Amends the Internal Revenue Code to allow through 2017: (1) an energy tax credit for investment in wasted heat to electricity property, and (2) a tax credit for the production of electricity from renewable resources for wasted heat. Defines "wasted heat to electricity property" as property comprising a system which generates electricity through the recovery of a qualified wasted heat resource (e.g., exhaust heat or flared gas from any industrial process or waste gas or industrial tail gas, but not a heat resource from a process whose primary purpose is the generation of electricity using a fossil fuel).

Innovative Energy Systems Act of 2013

United States · United States Congress · 1 August 2013

Innovative Energy Systems Act of 2013 - Amends the Internal Revenue Code to allow an energy tax credit for highly efficient combined heat and power system property. Defines such property as property at an industrial, commercial, or institutional facility comprising a system that is placed in service before January 1, 2017, and that: (1) uses the same energy source for the simultaneous or sequential generation of electrical power, mechanical shaft power, or both, in combination with the generation of steam or other forms of useful thermal energy; and (2) has a system design that provides an energy efficiency percentage of at least 70%.

INFORM Act

United States · United States Congress · 1 August 2013

Intergenerational Financial Obligations Reform Act or INFORM Act - Amends the Congressional Budget Act of 1974 to require the Congressional Budget Office (CBO) to provide certain information on any legislation or resolution considered in either chamber which would impact revenues or mandatory spending by greater than 0.5% of gross domestic product (GDP) over the following 10-fiscal-year period, and upon request by the Chairmen or Ranking Members of the congressional budget committees. Requires such information to comprise: a fiscal gap and generational accounting analysis, including any change in the analysis relative to the baseline; and the federal deficit, at current spending levels, in the fiscal year that is 75 years after the fiscal year in which the legislation is being considered, as well as the stock of the debt in that 75th year. Requires: (1) CBO to produce an annual fiscal gap and generational accounting analysis within its annual "Long-Term Budget Outlook" and post it on the CBO public website, and (2) the Comptroller General to produce a separate similar analysis within its annual "Long-Term Fiscal Outlook" and post it on the General Accountability Office (GAO) public website. Requires the President's budget submission to Congress to include: a fiscal gap and generational accounting analysis of the full budget proposal; the same kind of analysis of specific policy changes that would impact revenues or mandatory spending by greater than 0.5% of GDP over the following 10-fiscal year period; and the federal deficit, at current spending levels, in the fiscal year that is 75 years after the fiscal year in which the legislation is being considered, as well as the stock of the debt in that 75th year.

Help Kids Save for College Act of 2013

United States · United States Congress · 1 August 2013

Help Kids Save for College Act of 2013 - Amends the Internal Revenue Code to exclude from the gross income of an employee amounts, up to $1,000, paid by an employer to a qualified college savings assistance plan for a designated beneficiary.

Savings for Working Families Act of 2013

United States · United States Congress · 1 August 2013

Savings for Working Families Act of 2013 - Allows certain low-income individuals between age 18 and 61 to establish tax-exempt individual development accounts (IDAs) to pay for certain qualified expenses, including education expenses, first-time homebuyer costs, and business capitalization or expansion costs. Sets forth rules for the establishment, maintenance, and termination of IDAs. Permits tax-free withdrawals from IDAs for qualified expenses, but requires IDA beneficiaries to complete one or more financial education courses prior to making an IDA withdrawal. Allows certain financial institutions, tax-exempt organizations, and Indian tribes to sponsor and administer IDAs. Amends the Internal Revenue Code to allow such entities a business-related tax credit for the cost of administering IDAs and for making matching contributions to IDAs in parallel accounts. Provides that IDA amounts shall be disregarded for purposes of determining eligibility for assistance under certain means-tested federal programs.

National Guardsmen and Reservists Parity for Patriots Act

United States · United States Congress · 1 August 2013

National Guardsmen and Reservists Parity for Patriots Act - Amends the National Defense Authorization Act for Fiscal Year 2008 to back-date to September 11, 2001, the period of active duty or performed active service, in support of a contingency operation or in other emergency situations, for which members of Ready Reserve components of the armed forces shall receive credit in determining eligibility for early receipt of non-regular service retired pay.

Medicare VA Reimbursement Act of 2013

United States · United States Congress · 1 August 2013

Medicare VA Reimbursement Act of 2013 - Amends title XVIII (Medicare) of the Social Security Act to direct the Secretary of Health and Human Services (HHS), in cooperation with the Secretary of Veterans Affairs (VA), to establish a Medicare VA reimbursement program under which the HHS Secretary shall reimburse the VA Secretary, from the Medicare trust funds, for any item or service: (1) furnished to a Medicare-eligible veteran by a VA medical facility for the treatment of a non-service-connected condition, and (2) covered by Medicare or determined to be medically necessary by the VA Secretary. Requires the HHS Secretary to enter a memorandum of understanding with the VA Secretary concerning administration of the program. Specifies required conditions in the memorandum. Directs the Comptroller General to report to Congress on the program every three years. Declares the sense of Congress that the amount of funds appropriated to the VA for medical care in any fiscal year should not be reduced as a result of the implementation of the Medicare VA reimbursement program.

End Welfare for Big Oil Act of 2013

United States · United States Congress · 1 August 2013

End Welfare for Big Oil Act of 2013 - Amends the Internal Revenue Code to limit or repeal certain tax benefits for major integrated oil companies (defined as companies with annual gross receipts over $1 billion and an average daily worldwide production of crude oil of at least 500,000 barrels or certain successors in interest of such companies), including: (1) the foreign tax credit for companies that are dual capacity taxpayers; (2) the tax deduction for income attributable to the production, transportation, or distribution of oil, natural gas, or primary products thereof; (3) the tax deduction for intangible drilling and development costs; (4) the percentage depletion allowance for oil and gas wells; and (5) the tax deduction for qualified tertiary injectant expenses. Amends the Energy Policy Act of 2005 to repeal royalty relief (suspension of royalties) for: (1) natural gas production from deep wells in shallow waters of the Gulf of Mexico; and (2) deep water oil and gas production in the Western and Central Planning Area of the Gulf (including the portion of the Eastern Planning Area encompassing whole lease blocks lying west of 87 degrees, 30 minutes west longitude). Dedicates any increased revenue generated by this Act to the reduction of a federal budget deficit or the federal debt.

Coal Healthcare and Pensions Protection Act of 2013

United States · United States Congress · 1 August 2013

Coal Healthcare and Pensions Protection Act of 2013 - Amends the Surface Mining Control and Reclamation Act of 1977 to address potential shortages in the Multiemployer Health Benefit Plan for payment of health care benefits to retired coal miners by expanding the eligible uses of interest transferable to the plan from the Abandoned Mine Reclamation Fund, and supplemental payments from the General Fund of the Treasury. Requires calculation of such amount by taking into account only those beneficiaries who are actually enrolled in the plan as of enactment of this Act, as well as those retirees whose health benefits, payable directly by an employer in the bituminous coal industry under a coal wage agreement as a result of a bankruptcy proceeding commenced in 2012, would be denied or reduced. Requires the Secretary of the Treasury to transfer to the trustees of the 1974 United Mine Workers of America (UMWA) Pension Plan a certain additional amount of funds, to pay pension benefits required under that plan, if the $490 million limitation on certain transfers to the UMWA Combined Benefit Fund and distributions to states and Indian tribes exceeds the aggregate amount required to be transferred to them. Amends the Internal Revenue Code to prescribe a special rule that employer contributions to an employees' trust or annuity benefit plan providing supplemental benefits solely to participants in a pension plan are neither deductible nor nondeductible as such from the employer's gross income. Subjects such contributions, on the other hand, to deduction as an allowable trade or business expense. Treats a trust holding the assets of such a pension benefit plan as a tax-exempt organization. Excludes from taxable wages any payments made to, or on behalf of, an employee or his or her beneficiary under such a plan.

OPTION Act of 2013

United States · United States Congress · 1 August 2013

Offering Patients True Individualized Options Now Act of 2013 or OPTION Act of 2013 - Repeals Title I of the Patient Protection and Affordable Care Act (relating to health insurance and health coverage expansion) and any amendments to it made by the Health Care and Education Reconciliation Act of 2010. Restores provisions of law amended or repealed by such provisions. Amends the Internal Revenue Code with respect to health savings accounts (HSAs) to: (1) eliminate the high deductible health plan coverage requirement for HSA participants, (2) increase to $10,000 the maximum dollar amount of the tax deduction for payments to an HSA, and (3) permit Medicare (title XVIII of the Social Security Act) eligible individuals to contribute to an HSA. Allows an HSA rollover to a Medicare Advantage Medical Savings Account (MSA). Repeals the additional tax on HSA distributions not used for qualified medical expenses. Eliminates the 10% floor and the 2% miscellaneous itemized deduction floor on itemized medical expense deductions, and the prescribed drug limitation on certain tax benefits for medical expenses. Allows physicians a tax credit for providing charity care and anyone a tax credit for contributions or gifts for medical care for the indigent. Extends continuation coverage under COBRA (health insurance continuation benefits under the Consolidated Omnibus Budget Reconciliation Act of 1985). Excludes from gross income HSA distributions for charitable purposes. Amends title II (Federal Old-Age, Survivors, and Disability Insurance Benefits) (OASDI) of the Social Security Act (SSA) to require the Secretary of Health and Human Services (HHS) to establish a procedure to enroll a Medicare Part A beneficiary in the Medicare Reform Premium Assistance Program (established by this Act) to buy private health insurance. Directs the Secretary to begin phasing out, over ten years, the Centers for Medicare & Medicaid Services (CMS) and the Office of the Administrator of such Centers and eventually transfer their duties and responsibilities to an office and official within the Department of the Treasury. Amends SSA title XVIII (Medicare) and the Emergency Medical Treatment and Active Labor Act (EMTALA) to allow certified medical professionals to assess the nature and extent of an emergency room patient's illness or injury to determine whether an emergency medical condition exists (triage). Amends the Public Health Service Act to allow the sale and purchase of individual and group health insurance policies across state lines. Sets forth requirements for and restrictions on such policies. State Health Flexibility Act of 2013 - Amends SSA titles XIX (Medicaid) and XIX (Children's Health Insurance Program) (CHIP) to repeal and replace these programs with a program of block grants to states for health care services to indigent individuals. Requires states receiving such block grants to pay for health-care-related items and services provided to a citizen, legal resident, or an alien not lawfully admitted for permanent residence or otherwise permanently residing in the United States under color of law, if: (1) such health-care-related items and services are necessary for the treatment of an emergency medical condition, (2) the individual meets all necessary eligibility requirements for health-care-related items and services under the block grant program except for any immigration status requirement, and (3) such items and services are not related to an organ transplant procedure.

To require certain preconditions for allowing premium tax credits, reductions in cost-sharing, and funding of Navigators and related Exchange enrollment activities, and for other purposes.

United States · United States Congress · 1 August 2013

Disallows specified subsidy payments under the Patient Protection and Affordable Care Act (PPACA), including the tax credit for health care coverage premium assistance and reduction in cost-sharing, or any funding for the operation of a PPACA Navigator Program until: (1) the Secretary of Health and Human Services (HHS) certifies to Congress that verification methods under PPACA to determine eligibility for subsidies have been tested to verify their accuracy and have safeguards in place to protect personally identifiable information; and (2) the Inspector General of HHS reviews such verification methods and certifies to Congress the quality, accuracy, response time, and integrity of such methods and that the level of improper subsidy payments is not likely to exceed 3% of the level of the total subsidy payment. Requires the Inspector General of HHS to review verification methods annually to determine the level of improper subsidy payments and suspend such subsidies in years in which they exceed 3% of the total subsidy payment.

No Taxation Without Verification Act of 2013

United States · United States Congress · 1 August 2013

No Taxation Without Verification Act of 2013 - Decalres that no tax or fee imposed by, and no reduction in a deduction, exclusion or other tax benefit made by, the Patient Protection and Affordable Care Act (or its amendments) shall be implemented for any period before the Secretary of the Treasury (or designee) certifies that the reporting requirements relating to employer status and employee income levels and health care status may be made with 100% accuracy and without fraud.

To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory.

United States · United States Congress · 1 August 2013

Amends the Internal Revenue Code to: (1) make permanent the tax deduction for charitable contributions of food inventory; (2) set forth rules for determining the basis and fair market value of contributed food; and (3) increase from 10% to 15% of taxpayer net income the amount of deductible food inventory contributions which a taxpayer, including a C corporation, may make in any taxable year.

Rebuilding American Manufacturing Act of 2013

United States · United States Congress · 1 August 2013

Rebuilding American Manufacturing Act of 2013 - Amends the Internal Revenue Code to allow taxpayers engaged in domestic manufacturing in the United States a tax deduction equal to 50.5% (43% for C corporations) of the lesser of their domestic manufacturing income or their taxable income for the taxable year (thus effectively reducing their income tax rate to approximately 20%). Limits the amount of such deduction to 25% of such taxpayer's qualifying domestic investment (defined as the sum of the taxpayer's W-2 wages and certain allowable tax deductions, excluding any amounts not properly allocable to the taxpayer's domestic manufacturing gross receipts).

Creating Homeownership Opportunity Act of 2013

United States · United States Congress · 1 August 2013

Creating Homeownership Opportunity Act of 2013 - Amends the Internal Revenue Code to establish tax-exempt housing equity savings accounts to assist individual taxpayers under the age of 55 in paying the costs of acquiring, constructing, or reconstructing a principal residence. Allows: (1) a deduction from gross income for cash contributions to such accounts for the lesser of $10,000 or the compensation includible in the taxpayer's gross income for a taxable year, (2) an exclusion from gross income of amounts distributed from such accounts that are used by an account beneficiary to purchase a principal residence or make payments to such beneficiary's individual retirement account (IRA), and (3) a tax-free rollover of account funds into an IRA if an account beneficiary reaches age 55 or has maintained an account for 20 years without purchasing a residence.

Strict Standards and Accountability Act

United States · United States Congress · 1 August 2013

Strict Standards and Accountability Act - Amends the Internal Revenue Code to require the Secretary of the Treasury to: (1) acknowledge in writing the receipt of an application submitted by a non-profit social welfare organization for recognition of its tax-exempt status within 28 days; (2) inform such organization of the status of its application if the Secretary has not approved or denied such application within six months after acknowledgment of receipt, enumerate the reasons for such delay, provide an estimate of when a final decision may be made, and consider such application under fast track procedures; (3) inform such organization in writing as to the status of its application if it is not approved or denied within 365 days after acknowledgment of receipt and enumerate reasons specific to the application for its delay; and (4) report to the House Ways and Means Committee and the Senate Finance Committee on extenuating circumstances that prevent a timely determination of pending applications and on the number of applications pending for over 365 days.

Disclosure of Taxpayer Rights Act

United States · United States Congress · 1 August 2013

Disclosure of Taxpayer Rights Act - Amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to include in its acknowledgment of receipt of an application of a charitable organization for tax-exempt status a notice of the right of an organization to obtain a declaratory judgment relating to its qualification and classification as a tax-exempt organization.

CIDER Act

United States · United States Congress · 1 August 2013

Cider Industry Deserves Equal Regulation Act or the CIDER Act - Amends the Internal Revenue to revise the definition of "hard cider," for purposes of the excise tax on distilled spirits, wines, and beer, to mean any wine: (1) the carbonation level of which does not exceed 6.4 grams per liter; (2) which is derived primarily from apples, apple juice concentrate and water, pears, or pear juice concentrate and water; (3) which contains no fruit product or fruit flavoring other than apple or pear; and (4) which contains at least one-half of 1% and less than 8.5% alcohol by volume.

Financial Security Credit Act of 2013

United States · United States Congress · 1 August 2013

Financial Security Credit Act of 2013 - Amends the Internal Revenue Code to allow an income-based tax credit equal to the lesser of $500 or 50% of the total amount deposited or contributed into designated savings products in a taxable year. Defines "designated savings products" as a qualified retirement plan, a qualified tuition plan, a Coverdell education savings account, a U.S. savings bond, a certificate of deposit with a duration of at least 8 months, a savings account, or other savings product considered appropriate by the Secretary of the Treasury. Directs the Internal Revenue Service (IRS) to notify individual taxpayers who may qualify for a savings product tax credit that they have the option of an electronic direct deposit of any portion of their tax refund into a designated savings product.

Afghanistan Suspension and Debarment Reform Act

United States · United States Congress · 1 August 2013

Afghanistan Suspension and Debarment Reform Act - Amend the National Defense Authorization Act for Fiscal Year 2008 (the Act) to add to the powers of the Special Inspector General for Afghanistan Reconstruction (Inspector General), who is required to conduct, supervise, and coordinate audits and investigations of the treatment, handling, and expenditure of funds appropriated by the U.S. government, and of the programs, operations, and contracts carried out using such funds in Afghanistan, in order to prevent and detect waste, fraud, and abuse. Empowers the Inspector General to refer to the lead agency a potential covered case for suspension or debarment of a person from procurement or nonprocurement activities of the federal government. Defines a "covered case" as one involving a person that is an Afghan national or foreign national or foreign company operating in Afghanistan that has received in the past, is receiving, or may receive in the future, funds from any covered prime contract or subcontract. Requires the Inspector General to notify the Interagency Committee on Debarment and Suspension and Congress if such a referral is made. Requires the lead agency, after the referral of such a suspension or debarment case, to accept or decline the case. Requires the Interagency Committee, if the lead agency declines to accept a suspension or debarment case, or fails to respond to the referral, to determine whether the Inspector General shall act as the lead agency. Requires the lead agency, on the other hand, if it accepts a suspension or debarment case, to either suspend or debar the person that is the subject of the case or decline. Authorizes the Inspector General (or designee), if the Interagency Committee determines that the Inspector General may act as lead agency, to suspend or debar the person from federal procurement or nonprocurement activities. Allows the Inspector General (or designee), when exercising such authority, to grant an exception permitting a person otherwise debarred or suspended to submit an offer for or be awarded a particular contract, grant, or procurement or nonprocurement activity. Directs the Comptroller General (GAO), after the termination of the Office of Special Inspector General for Afghanistan Reconstruction, to study the Inspector General authority and the process for determining a lead agency in a suspension or debarment case.