Taxation

Increasing Technology Skills Act of 2014

United States · United States Congress · 20 June 2014

Increasing Technology Skills Act of 2014 - Establishes in the Department of Labor the Information Technology Certification Fund. Amends the Internal Revenue Code to allow a work opportunity tax credit for any employer who hires a certified information technology certification program graduate. Directs the Secretary of Labor to award competitive grants to states through state boards for the payment of costs of qualified individuals to participate in the program. Directs the Secretary to create an introductory program for use in one-stop centers to provide background information via the Internet to participants on information technology certification programs.

Motorsports Fairness and Permanency Act

United States · United States Congress · 20 June 2014

Motorsports Fairness and Permanency Act - Amends the Internal Revenue Code to make permanent the accelerated depreciation (seven-year recovery period) of motorsports entertainment complexes.

Angel Tax Credit Act

United States · United States Congress · 20 June 2014

Angel Tax Credit Act - Amends the Internal Revenue Code to allow a new business-related tax credit for 25% of equity investments of $25,000 or more in a domestic corporation or partnership that: (1) has its headquarters in the United States, (2) has gross revenues for the taxable year of less than $1 million, (3) employs fewer than 25 full-time employees, (4) has been in existence for less than 7 years as of the date of the investment, (5) has more than 50% of its employees performing substantially all of their services in the United States, and (6) is engaged in a high technology trade or business. Limits the allowable amount of such credit to $250,000 in any taxable year and imposes an overall limitation on such credit of $500 million for each of calendar years 2013 through 2017.

Dog Ate My Tax Receipts Resolution

United States · United States Congress · 20 June 2014

Expresses the sense of the House of Representatives that taxpayers shall be given the benefit of the doubt with regard to their justification for not producing critical documentation until the Internal Revenue Service (IRS) produces all documentation demanded by the House or produces acceptable justification for not doing so.

Angel Tax Credit Act

United States · United States Congress · 19 June 2014

Angel Tax Credit Act - Amends the Internal Revenue Code to allow a new business-related tax credit for 25% of equity investments of $25,000 or more in a domestic corporation or partnership that: (1) has its headquarters in the United States, (2) has gross revenues for the taxable year of less than $1 million, (3) employs fewer than 25 full-time employees, (4) has been in existence for less than 7 years as of the date of the investment, (5) has more than 50% of its employees performing substantially all of their services in the United States, and (6) is engaged in a high technology trade or business. Limits the allowable amount of such credit to $250,000 in any taxable year and imposes an overall limitation on such credit of $500 million for each of calendar years 2013 through 2017.

One Percent Spending Reduction Act of 2014

United States · United States Congress · 19 June 2014

One Percent Spending Reduction Act of 2014 - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to establish and enforce new spending caps. Establishes the aggregate outlay cap (less net interest payments) for FY2015 at $3.774 trillion, less 1%. Reduces the outlay cap for FY2016-FY2017 by 1% of the previous fiscal year's outlay cap. Requires the outlay cap for FY2018 and subsequent fiscal years to be 18% of the gross domestic product (GDP) for that fiscal year as estimated by the Office of Management and Budget (OMB). Prohibits outlays from being less than those for the preceding fiscal year for any fiscal year beginning with FY2019. Requires OMB to enforce the spending caps using a sequestration to eliminate any excess spending through automatic cuts. Eliminates most exemptions from sequestration. Permits the budget committees to report a resolution directing the committees of their respective chambers to change existing law to achieve the spending reductions necessary to meet the outlay limits if a sequestration is projected. Amends the Congressional Budget Act of 1974 to create procedures for the House and Senate to enforce the outlay caps established in this Act.

Medical Bankruptcy Fairness Act of 2014

United States · United States Congress · 19 June 2014

Medical Bankruptcy Fairness Act of 2014 - Amends federal bankruptcy law to cite circumstances under which a medically distressed debtor may elect to exempt from the property of the estate in bankruptcy up to $250,000 of the debtor's aggregate interest in: (1) specified real or personal property that the debtor (or debtor's dependent) uses as a residence, (2) a cooperative that owns the property used as a residence by the debtor or a dependent of the debtor, or (3) a burial plot for the debtor or debtor's dependent. Applies the same election to certain other property of a medically distressed debtor, including certain retirement funds held in a tax-exempt account. Declares inapplicable to a medically distressed debtor: (1) certain presumptions that granting relief under Chapter 7 would constitute abuse of Chapter 7, and (2) mandatory court disapproval of a debtor's plan under chapter 13 upon objection by the trustee or the holder of an allowed unsecured claim. Waives the credit counseling prerequisite for filing for debt relief in the case of a medically distressed debtor. Permits a medically distressed debtor to discharge in bankruptcy debts for certain educational loans. Requires a debtor who seeks relief as a medically distressed debtor to attest in writing, and under penalty of perjury, that debtor's medical expenses are genuine, and are not specifically incurred to bring the debtor within the meaning of "medically distressed debtor."

Taxpayer Identity Protection Act of 2014

United States · United States Congress · 19 June 2014

Taxpayer Identity Protection Act of 2014 - Amends the Internal Revenue Code to require the statement reporting wages and other tax information to show an identifying number for the employee (currently, requires the employee's social security number).

POWER Act

United States · United States Congress · 19 June 2014

Power Efficiency and Resiliency Act or the POWER Act - Amends the Internal Revenue Code to: (1) allow a 30% energy tax credit for combined heat and power system property and increase the capacity limitations for such property, (2) extend until December 31, 2018, the placed-in-service deadline for such property, and (3) allow a 30% energy tax credit for waste heat to power property (property comprising a system generating electricity through the recovery of a qualified waste heat resource) placed in service before January 1, 2019.

Helping Veterans Save for Health Care Act of 2014

United States · United States Congress · 19 June 2014

Helping Veterans Save for Health Care Act of 2014 - Amends the Internal Revenue Code to provide that a veteran receiving hospital care or medical services for a service-connected disabililty is not disqualified from participating in or contributing to a tax-preferred health savings account (HSA).

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2015

United States · United States Senate · 18 June 2014

Charity Care Expansion Act of 2014

United States · United States Congress · 18 June 2014

Charity Care Expansion Act of 2014 - Amends the Internal Revenue Code to allow a physician a tax deduction equal to the amount such physician would have otherwise charged for charity medical care provided on a volunteer or pro bono basis through a pre-existing agreement between the physician and a health care clinic or other organization providing health care to underserved or low-income individuals. Imposes an overal limitation on such deduction equal to 10% of the physician's gross income derived from physicians' services (as defined by the Social Security Act) or $10,000 for physicians who do not have income derived from physicians' services. Repeals the block grant program for preventive health and health services under the Public Health Service Act.

American Jobs for American Infrastructure Act

United States · United States Congress · 18 June 2014

American Jobs for American Infrastructure Act - Amends the Internal Revenue Code to appropriate to the Highway Account and Mass Transit Account of the Highway Trust Fund for FY2014-FY2018 amounts necessary to ensure that the balance of each Account for any quarter is not less than specified levels. Declares the sense of Congress that Congress should provide annual inflation increases for the Federal Lands Access Program, the Federal Lands Transportation Program, and the Tribal Transportation Program in the next Surface Transportation reauthorization. Establishes in the Treasury a Reclamation Water Infrastructure Fund, to be administered by the Secretary of the Interior and used for: (1) rural water projects; (2) deferred maintenance of certain Indian irrigation projects; and (3) construction, planning, and design of projects to settle Indian reserved water rights. Establishes in the Treasury an Energy Upgrade and Retrofit Infrastructure Fund, to be administered by the Secretary of Energy (DOE) and used to: (1) support novel and innovative technologies to capture or prevent carbon dioxide emissions, as well as enable the beneficial use and long-term storage of carbon dioxide; and (2) fund certain commercial-scale, coal-fired electric generation units. Amends the Internal Revenue Code of 1986 to make a special rule to prohibit income deductions allocated to deferred foreign income from offsetting U.S. source income. Requires foreign-related deductions to be allocated to currently-taxed foreign income in the same proportion which currently-taxed foreign income bears to the sum of currently-taxed foreign income and deferred foreign income. Revises rules related to inverted domestic corporations (which used to be incorporated in the United States, or used to be a partnership in the United States, but now are incorporated in a foreign country, or are subsidiaries whose parent corporations are incorporated in a foreign country). Treats as an inverted domestic corporation, for income tax purposes, any foreign corporation (entity) which after May 8, 2014, completes the direct or indirect acquisition of substantially all of the properties or assets of a domestic corporation, and after the acquisition either: (1) more than 50% (currently, in different specified circumstances, 60% or 80%) of the entity's stock is held by former shareholders of the domestic corporation by reason of holding stock in that domestic corporation; or (2) the management and control of the expanded affiliated group which includes the entity occurs, directly or indirectly, primarily within the United States, and the expanded affiliated group has significant domestic business activities. Applies similar rules to an entity's acquisition of a domestic partnership. Dedicates to deficit reduction $1 billion of any increase in revenue to the Treasury by reason of this Act.

Working Parents Home Office Act

United States · United States Congress · 18 June 2014

Working Parents Home Office Act - Amends the Internal Revenue Code, with respect to the home office tax deduction, to allow the use of a portion of a dwelling unit used for conducting a trade or business for the care of a dependent child of the taxpayer.

Military and Veteran Caregiver Services Improvement Act of 2014

United States · United States Congress · 18 June 2014

Military and Veteran Caregiver Services Improvement Act of 2014 - Expands eligibility for the family caregiver program of the Department of Veterans Affairs (VA) to include members of the Armed Forces or veterans who are seriously injured or who became ill on active duty prior to September 11, 2001 (currently, limited to service after September 11, 2001). Expands services to caregivers of veterans under such program to include child care services, financial planning services, and legal services. Authorizes the transfer of entitlement to post 9/11 education assistance to family members by veterans who are retired for a physical disability or who are seriously injured veterans in need of family caregiver services, without regard to length-of-service requirements. Authorizes the VA Secretary to pay monthly special compensation to seriously injured or ill veterans in need of personal care services and to their caregivers. Excludes from gross income, for income tax purposes, such compensation paid to injured or ill veterans. Authorizes flexible work schedules or telework for federal employees who are caregivers of veterans. Amends the Public Health Service Act to designate a veteran participating in the program of comprehensive assistance for family caregivers as an adult with a special need for purposes of the lifespan respite care program. Establishes in the executive branch an interagency working group to review and report on policies relating to the caregivers of veterans and members of the Armed Forces. Directs the Secretary to provide for studies on members of the Armed Forces who commenced service after September 11, 2001, and veterans who have incurred a serious injury or illness, including a mental health injury, and their caregivers.

FILM Act

United States · United States Congress · 17 June 2014

Facilitating Investments in Local Markets Act or the FILM Act - Amends the Internal Revenue Code, with respect to the expensing of the costs of qualified film and television productions, to: (1) extend through 2015 provisions allowing such expensing, and (2) allow such expensing for the costs of certain live theatrical productions.

Emerging Business Encouragement Act of 2014

United States · United States Congress · 17 June 2014

Emerging Business Encouragement Act of 2014 - Amends the Small Business Act to direct the Administrator of the Small Business Administration (SBA), for each industry category for which the Administrator established a size standard, to establish procedures, by rule, for designating a small business in that industry category as an emerging business enterprise (EBE). Requires the procedures to include specified criteria and a process for appealing the Administrator's decisions on designations. Requires the designation to expire when the small business is no longer in compliance with the criteria, except that: in the case of an EBE which existed as a business entity before its EBE designation, the designation shall not expire until five years after it was made; and if the EBE exceeds the required size limitation its designation shall expire only if the size is 50% or more of the maximum size of a small business within that industry category. Directs the Administrator to establish criteria for designation of an EBE, including: a maximum number of employees determined according to a certain formula, an age of not more than five years, and a specified salary limitation for any individual who owns any part of the small business or who is in a management position. Requires the head of each federal agency to establish goals for participation by the designated EBEs in at least 5% of all contracts, including prime contracts and subcontracts, for each fiscal year. Authorizes the Administrator to make a loan to a designated EBE under the SBA Express Loan Program, but only in accordance with specified terms. Requires the Administrator, by rule, to establish a process for initial self-certification of EBEs for purposes of participation in federal contracts and eligibility for the Express Loans.

Providing for consideration of the bill (H.R. 4870) making appropriations for the Department of Defense for the fiscal year ending September 30, 2015, and for other purposes, and providing for consideration of the Senate amendments to the bill (H.R. 3230) making continuing appropriations during a Government shutdown to provide pay and allowances to members of the reserve components of the Armed Forces who perform inactive-duty training during such period.

United States · United States Congress · 17 June 2014

Sets forth the rule for consideration of the bill (H.R. 4870) making appropriations for the Department of Defense for the fiscal year ending September 30, 2015, and for other purposes, and providing for consideration of the Senate amendments to the bill (H.R. 3230) making continuing appropriations during a Government shutdown to provide pay and allowances to members of the reserve components of the Armed Forces who perform inactive-duty training during such period.

Medical Bankruptcy Fairness Act of 2014

United States · United States Congress · 12 June 2014

Medical Bankruptcy Fairness Act of 2014 - Amends federal bankruptcy law to cite circumstances under which a medically distressed debtor may elect to exempt from the property of the estate in bankruptcy up to $250,000 of the debtor's aggregate interest in: (1) specified real or personal property that the debtor (or debtor's dependent) uses as a residence, (2) a cooperative that owns the property used as a residence by the debtor or a dependent of the debtor, or (3) a burial plot for the debtor or debtor's dependent. Applies the same election to certain other property of a medically distressed debtor, including certain retirement funds held in a tax-exempt account. Declares inapplicable to a medically distressed debtor: (1) certain presumptions that granting relief under Chapter 7 would constitute abuse of Chapter 7, and (2) mandatory court disapproval of a debtor's plan under chapter 13 upon objection by the trustee or the holder of an allowed unsecured claim. Waives the credit counseling prerequisite for filing for debt relief in the case of a medically distressed debtor. Permits a medically distressed debtor to discharge in bankruptcy debts for certain educational loans. Requires a debtor who seeks relief as a medically distressed debtor to attest in writing, and under penalty of perjury, that debtor's medical expenses are genuine, and are not specifically incurred to bring the debtor within the meaning of "medically distressed debtor."

Family Coverage Act

United States · United States Congress · 12 June 2014

Family Coverage Act - Expresses the sense of Congress that the Secretaries of Health and Human Services (HHS) and the Treasury have the administrative authority, within their respective jurisdictions, to apply the affordability provision of the Patient Protection and Affordable Care Act so as to expand access to affordable health insurance coverage for working families without further legislation. Amends the Internal Revenue Code to modify the affordability requirement for the tax credit for health care premium assistance to provide that an employee is eligible for premium assistance if his or her required contribution to an employer-sponsored health care plan does not exceed 9.5% of family household income.

To amend the Internal Revenue Code of 1986 to provide an exception from the passive loss rules for investments in high technology research small business pass-thru entities.

United States · United States Congress · 12 June 2014

Amends the Internal Revenue Code to exempt from the definition of "passive activity," for purposes of the passive loss tax rules, any qualified research activity carried on by a high technology research small business pass-thru entity. Defines "high technology research small business pass-thru entity" as any domestic pass-thru entity if: (1) more than 75% of the entity's expenditures are paid or incurred in connection with qualified research, or (2) more than 50% of the entity's expenditures constitute qualified research expenses. Designates a high technology research entity as a small business if such entity has 250 or fewer full-time employees and does not have aggregate gross assets in excess of $150 million.

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2015

United States · United States Senate · 11 June 2014

Safeguarding Classrooms Hurt by ObamaCare's Obligatory Levies

United States · United States Congress · 11 June 2014

Safeguarding Classrooms Hurt by ObamaCare's Obligatory Levies - Amends the Internal Revenue Code to exclude any elementary or secondary school, state or local educational agency, and institution of higher education from the definition of "applicable large employer" for purposes of the employer mandate to provide health care coverage for employees.

CHIP Extension Act of 2014

United States · United States Congress · 11 June 2014

CHIP Extension Act of 2014 - Revises and extends through FY2019 at generally increased levels the program under title XXI (State Children's Health Insurance) (CHIP) of the Social Security Act (SSA), and adjusts CHIP allotment requirements accordingly, including the rebasing and growth factor update rules for computing state allotments. Sets forth new requirements for the enrollment and retention of children for fiscal years after FY2014. Establishes in the Treasury the CHIP Shortfall Fund, which shall be available without further appropriations for payments to shortfall states whose projected CHIP expenditures for the fiscal year will exceed a specified amount. Gives states the option to increase up to 26 the upper age limit for CHIP-eligible children with special health care needs. Requires a state to establish procedures to eliminate gaps in coverage and to assist a child's and pregnant woman's transition: (1)  from coverage under the state plan under SSA title XIX (Medicaid) or the state CHIP plan to coverage under a qualified health plan offered through an Exchange, and (2) from coverage under a qualified health plan to coverage under a state Medicaid or CHIP plan. Directs the Secretary to develop comparability standards with respect to affordability, benefits, and network adequacy which qualified health plans offered by a state-established Exchange must meet to be certified for such transitions. Amends the Internal Revenue Code, with respect to minimum essential coverage for a targeted pregnant low-income woman under CHIP, to exclude from such coverage, at a woman's option, pregnancy-related assistance. Provides automatic enrollment under CHIP for newborns. Amends SSA title XIX (Medicaid) to give states the option to extend express lane eligibility to pregnant women. Makes permanent the express lane option and the CHIP outreach and enrollment grant program. Requires a national campaign to increase enrollment in CHIP or Medicaid of children from families that speak a language other than English. Limits to 5% of family income the total annual aggregate amount of any premium, enrollment fee, deduction or other cost sharing imposed under a Medicaid plan with respect to individuals and their families.. Amends SSA title XXI to prohibit cost-sharing for pregnancy-related assistance. Imposes under CHIP a certain limit on cost-sharing for dental-only supplemental coverage. Amends SSA titles XIX and XXI to cover preventive services for children or pregnant women without cost-sharing. Amends SSA title XIX to cover newly approved vaccines within 30 days after the Advisory Committee on Immunization Practices approves them. Treats CHIP-eligible children as federally vaccine-eligible children. Makes permanent the program for the distribution of pediatric vaccines. Amends SSA title XI to extend the pediatric quality measures program. Requires the Secretary to establish a program to continue and enhance pediatric quality measures program centers of excellence. Revises requirements for initial core measures. Directs the Secretary to convene a panel of health experts to establish priorities and goals for child health as recommended in a specified report by the Institute of Medicine. Modifies and extends the Demonstration Projects for Improving the Quality of Children's Health Care and the Use of Health Information Technology. Extends funding for Childhood Obesity Demonstration Projects and maternal, infant, and early childhood home visiting programs. Directs the Comptroller General (GAO) to study each state in which individuals eligible for Medicaid or CHIP are provided such assistance through enrollment in a qualified health plan or employer-sponsored insurance.

A resolution expressing the sense of the Senate on the May 31, 2014, transfer of five detainees from the detention facility at United States Naval Station, Guantanamo Bay, Cuba.

United States · United States Congress · 11 June 2014

Expresses the sense of the Senate that the transfers of detainees Khairullah Khairkhwa, Abdul Haq Wasiq, Mohammed Fazl, Noorullah Noori, and Mohammed Nabi Omari from U.S. Naval Station, Guantanamo Bay, Cuba, to Qatar on May 31, 2014, violated the National Defense Authorization Act for Fiscal Year 2014 and the Consolidated Appropriations Act, 2014. Declares that Congress should: (1) investigate the actions taken by President Obama and his administration that led to the unlawful transfer of such detainees, and (2) determine the impact of such transfers on the common defense of the United States and measures that should be taken to mitigate any negative consequences.

Promotion and Expansion of Private Employee Ownership Act of 2014

United States · United States Congress · 11 June 2014

Promotion and Expansion of Private Employee Ownership Act of 2014 - 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); and (2) allow a tax deduction for 50% of the interest incurred on loans to S corporation-sponsored ESOPs for the purchase of employer securities. Directs the Secretary of the Treasury to establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations. Amends the Small Business Act to define "ESOP business concern" and allow such a concern to continue to qualify for loans, preferences, and other programs under such Act.

GROW AMERICA Act

United States · United States Congress · 11 June 2014

Generating Renewal, Opportunity, and Work with Accelerated Mobility, Efficiency, and Rebuilding of Infrastructure and Communities throughout America Act or the GROW AMERICA Act - Prescribes requirements for environmental reviews with respect to state and federal agency engagement, obstruction of navigation, historic sites, categorical exclusion of multimodal projects from environmental review, and creation in the Office of the Secretary of Transportation (DOT) of an Interagency Infrastructure Permitting Improvement Center. Directs the Secretary to establish a multimodal freight incentive grant program and a National Freight Infrastructure Program. Redesignates the Dwight D. Eisenhower System of Interstate and Defense Highways as the National Highway System and the National Freight Network. Requires the federal long-range transportation plan to include a transportation system resilience assessment. Prescribes criteria for high performing metropolitan planning organizations (MPOs) representing urbanized areas with populations of over 200,000. Removes the congestion management process from the transportation planning process for MPOs. Directs the Secretary to establish a pilot program for up to 10 MPOs to improve multimodal connectivity and increase connections for disadvantaged Americans and neighborhoods with limited transportation options. Revises requirements with respect to congestion mitigation and air quality improvement, including electric vehicle charging stations and commercial motor vehicle anti-idling facilities in rest areas along the Interstate System. Establishes in the DOT: (1) a discretionary TIGER Infrastructure Grant Program for various transportation projects; and (2) a discretionary FAST Grant Program to reform the way surface transportation investments and decisions are made, implemented, and funded to achieve national transportation outcomes. Revises requirements for the funding of railroad rehabilitation and improvement financing, the state infrastructure bank program, toll roads, bridges, tunnels, and ferries. Reauthorizes the federal-aid highway and related programs through FY2018, including revised obligation limitation and apportionment requirements. Directs the Secretary to: establish a nationally significant federal lands and tribal projects program to fund construction, reconstruction, or rehabilitation of nationally significant federal lands and tribal transportation projects; carry out a broadband infrastructure deployment initiative; create a program to make critical and immediate improvements to infrastructure and highway safety; and; create and maintain datasets and data analysis tools to assist MPOs, states, and the DOT in carrying out performance management analyses. Federal Public Transportation Act of 2014 - Revises requirements for formula grants for enhanced mobility and for public transportation on Indian reservations, workforce development programs, and the public transportation safety program. Requires recipients of transportation assistance to meet certain standards for hiring locally. Reauthorizations specified public transportation assistance programs through FY2018. Authorizes the Secretary to make competitive grants to state and local governmental entities for bus rapid transit projects. Authorizes appropriations for specified highway safety programs through FY2018, and revises related requirements. Revises criteria for state graduated driver licensing incentive grants. Adds a 24-7 sobriety program to criteria for state repeat offender and open container laws. Authorizes specified amounts of grant funds to states for distracted driving enforcement. Authorizes appropriations for specified motor vehicle safety programs through FY2018, and increases penalties for safety violations. Revises specified requirements for commercial motor vehicle and commercial driver safety. Requires disqualification to operate a commercial motor vehicle for anyone who fails to pay an assessed civil penalty for a motor vehicle safety violation. Revises certain medical and registration requirements for commercial motor vehicle operators. Revises requirements for the Motor Carrier Safety Assistance Program. Directs the Secretary to administer a High Priority Program, an innovative technology deployment grant program, and a Commercial Motor Vehicle Operators Grant Program. Authorizes the Secretary to establish: (1) a motor carrier safety facility working capital fund, and (2) a financial assistance program for commercial driver's license program implementation. Directs the Secretary to maintain for the Federal Motor Carrier Safety Administration a motor carrier safety advisory committee. Revises requirements for the Unified Carrier Registration System plan. Repeals the authorization for self-insurance by motor carriers. Prescribes notice requirements relating to decisions that electronic logging devices fail to comply with standards. Authorizes the Secretary to issue regulations: (1) governing contractors that exercise control over motor carrier operations; and (2) requiring motor vehicle employers to track and compensate employees for on-duty, not-driving time. Authorizes the Secretary, with respect to unsafe conditions or practices in the transportation of hazardous materials (hazmat transportation), to order necessary: (1) operational controls, restrictions, and prohibitions without prior notice or an opportunity for a hearing; and (2) removal, remediation, or disposal of hazardous materials causing unreasonable risk of death, personal injury, or significant harm to the property or the environment. Authorizes the Secretary to collect reasonable fees for the administration of the special permits and approvals programs for deposit into a Hazardous Materials Approvals and Permits Fund. Revises requirements for planning and training grants under the Emergency Planning and Community Right-To-Know Act of 1986. Reauthorizes the program for regulating hazmat transportation through FY2018. Amends the Internal Revenue Code to extend through FY2020 specified highway-related taxes as well as requirements for expenditures from the Sport Fish Restoration and Boating Trust Fund. Replaces the Highway Trust Fund with a Transportation Trust Fund, and authorizes appropriations to it through FY2018. Directs the Sectary to establish and support a National Cooperative Freight Transportation Research Program and a Priority Multimodal Research Program. Revises the competitive selection process for the university transportation centers consortia program. Requires the Director of the Bureau of Transportation Statistics (BTS) to create datasets and data analysis tools for intermodal transportation data. Establishes in the BTS a National Transportation Library. Authorizes the BTS Director to establish a Port Performance Statistics Program to provide nationally consistent measures of performance of the nation's maritime ports. Revises requirements for the intelligent transportation system (ITS) program. Prescribes requirements for the use of funds to develop ITS infrastructure, equipment, and systems. Rail for America Act - Directs the Secretary to facilitate by financial assistance the establishment of a National High-Performance Rail System of integrated passenger and freight rail services, including a Current Passenger Rail Service Program and a Rail Service Improvement Program. Authorizes appropriations through FY2018 for the System and for the planning, development, construction, and implementation of rail corridors and related infrastructure improvements. Requires Amtrak to submit to the Secretary draft 5-year business line plans and draft 5-year capital asset plans. Authorizes the Secretary to establish Regional Rail Development Authorities, including a Regional Committee, to facilitate the development of multi-state high-performance rail services, and to coordinate these investments with other rail, transit, highway, and aviation system services. Prescribes requirements for the standardization of passenger equipment and level-entry boarding platforms. Directs the Secretary to: evaluate the shared-use of right-of-way by passenger and freight rail systems and the operational, institutional, and legal structures that would best support improvements to both of these systems; and conduct a nationwide disparity and availability study to establish the availability and utilization of small business concerns owned and controlled by socially and economically disadvantaged individuals in publicly funded railroad projects. Requires the Secretary to complete a National Rail Development Plan meeting certain criteria, and facilitate development of Regional Rail Development Plans. Authorizes the Secretary to prescribe regulations or issue orders to require host railroads for joint operations that occur within a small geographic area to develop unified rules governing all operations within that area. Revises or prescribes requirements relating to positive train control, hours of service, maximum employee duty hours, safety appliances, locomotive inspections, noise emission standards, and damaged track inspection equipment. Authorizes federal agency heads to construct, install, operate, and maintain electric charging infrastructure for official agency vehicles.

Veterans' Access to Care through Choice, Accountability, and Transparency Act of 2014

United States · United States Congress · 11 June 2014

Veterans' Access to Care through Choice, Accountability, and Transparency Act of 2014 - Title I: Improvement of Scheduling System for Health Care Appointments - Directs the Secretary of Veterans Affairs (VA) to contract for an independent assessment of: the process at each VA medical facility for scheduling appointments for veterans; the staffing level and productivity of each VA medical facility; the organization, processes, and tools used by the VA to support clinical documentation and the subsequent coding of inpatient services; the VA's purchasing, distribution, and use of pharmaceuticals, medical and surgical supplies, and medical devices; and the VA's performance in paying amounts owed to third parties and collecting amounts it is owed. Directs the Secretary: (1) through a technology task force, to review the VA's needs regarding its system and software for scheduling veterans' medical appointments; and (2) to implement task force recommendations the Secretary considers feasible, advisable, and cost-effective. Title II: Training and Hiring of Health Care Staff - Requires the Inspector General of the VA to annually determine the five health care occupations for which there is the largest staffing shortage throughout the VA. Authorizes the Secretary, upon a determination by the Inspector General that there is such a staffing shortage regarding a particular health care occupation, to recruit and directly appoint highly qualified health care providers to serve in that particular occupation for the VA. Directs the Secretary, under the VA's Health Professionals Educational Assistance program, to give scholarship priority to applicants pursuing education or training towards a career in a health care occupation that represents one of the five largest staffing shortages in the VA. Requires the Secretary to submit a biennial report to Congress, until 2024, assessing the staffing of each VA medical facility. Directs the Secretary to establish a clinic management training program to provide in-person, standardized education on health care management to all managers of, and health care providers at, VA medical facilities. Terminates the program after two years. Requires the Secretary, thereafter, to provide health care management training materials to specified VA employees upon the commencement of their employment. Makes specified appropriations to the Veterans Health Administration (VHA) that remain unobligated at the end of FY2014 and FY2015 available to the Secretary to hire additional health care providers for the VHA, particularly in VA medical facilities and areas experiencing the greatest shortages. Title III: Improvement of Access to Care from Non-Department of Veterans Affairs Providers - Requires hospital care and medical services to be furnished to veterans through contracts with specified non-VA facilities if the veterans: have been unable to schedule an appointment at a VA medical facility within the VHA's wait-time goals for hospital care or medical services and such veterans opt for non-VA care or services; reside more than 40 miles from a VA medical facility; or reside in a state without a VA medical facility that provides hospital care, emergency medical services, and surgical care and such veterans reside more than 20 miles from such a facility. Provides for such care through contracts with any health care provider participating in the Medicare program, any federally-qualified health center, the Department of Defense (DOD), and the Indian Health Service (IHS). Directs the Secretary to provide veterans with information about the availability of care and services at non-VA facilities: (1) when they enroll in the VA patient enrollment system, and (2) when they attempt to schedule an appointment for VA hospital care or medical services but are unable to do so within the VHA's wait time goals. Terminates this Act's requirement that the Secretary furnish care and services through contracts with non-VA facilities two years after the Secretary publishes interim final regulations implementing the program. Requires the Secretary to transfer the authority to pay for health care through non-VA facilities from the VA's Veterans Integrated Service Networks and medical centers to the VHA's Chief Business Office. Directs the Secretary to conduct outreach to each Indian medical facility operated by an Indian tribe or tribal organization through a contract or compact with the IHS to raise awareness of the ability of such facilities, Indian tribes, and tribal organizations to enter into agreements with the VA for reimbursement for providing veterans with health care at such facilities. Requires the Secretary to establish performance metrics for assessing the performance of the VA and IHS under a memorandum of understanding to increase access to, and the quality and coordination of, health care services. Directs the Secretary to enter into agreements for the reimbursement of direct care services provided to veterans with Native Hawaiian health care systems that are in receipt of funds from grants awarded, or contracts entered into, under the Native Hawaiian Health Care Improvement Act. Expresses the sense of Congress that the Secretary must comply with the prompt payment rule or any similar regulation or ruling in paying for health care under contracts with non-VA providers. Title IV: Health Care Administrative Matters - Directs the Secretary to improve veterans' access to telemedicine and other health care through the use of VA mobile vet centers by establishing standardized requirements for the operation of such centers. Includes among those requirements: (1) the number of days each center is expected to travel each year, (2) the number of locations each center is expected to visit each year, (3) the number of appointments each center is expected to conduct each year, and (4) the method and timing of notification given by each center to individuals in the area to which such center is traveling. Requires each mobile vet center to have the capability to provide telemedicine services. Establishes an Independent Commission on Department of Veterans Affairs Construction Projects to review the VA's current construction and maintenance projects and medical facility leasing program to identify any problems the VA experienced in carrying out such projects and program. Establishes the Commission on Access to Care to examine veterans' access to VA health care and strategically examine how best to organize the VHA, locate health care resources, and deliver health care to veterans over the next 10 to 20 years. Directs the President to require the Secretary and the heads of other relevant federal agencies to implement each recommendation that the President considers feasible and advisable and determines can be implemented without further legislative action. Requires the Secretary to ensure that scheduling and wait-time metrics or goals are not used as factors in determining the performance of: (1) directors, associate directors, assistant directors, deputy directors, chiefs of staff, and clinical leads of VA medical centers; and (2) directors, assistant directors, and quality management officers of the Veterans Integrated Service Networks (VISNs). Directs the Secretary to modify the performance plans of the directors of the VA medical centers and VISNs to ensure that such plans are based on the quality of care received by veterans at the health care facilities under their jurisdictions. Prohibits the Secretary from including in the performance goals of any VISN or VA medical center employee any goal that might disincentivize the payment of VA amounts to provide health care through a non-VA provider. Requires the Secretary to publish: (1) within 90 days after this Act's enactment, the VA's wait time goals for the scheduling of a veterans' appointment for health care; and (2) within one year after this Act's enactment, the current wait times for an appointment for primary care and specialty care at each VA medical center. Directs the Secretary to develop, update, and make publicly available a comprehensive database containing all applicable patient safety, quality of care, and outcome measures for VA health care that are tracked by the Secretary. Requires the Secretary to enter into an agreement with the Secretary of Health and Human Services (HHS) to provide the HHS Secretary with the information needed to make VA medical center patient quality and outcome information publicly available through the HHS's Hospital Compare website. Requires: (1) the VA website to include a link to the VA's health care providers database that provides veterans with the location of each VA physician's residency training, and (2) each veteran who is to undergo a surgical procedure by or through the VA to be provided information on the credentials of the surgeon who is to perform the procedure. Directs the Comptroller General (GAO) to submit an assessment to Congress of: (1) the manner in which contractors under the VA's Patient-Centered Community Care initiative oversee the credentials of physicians within their networks, (2) the VA's oversight of the contracts under the Patient-Centered Community Care initiative, and (3) the VA's verification of the credentials and licenses of health care providers furnishing hospital care and medical services to veterans in non-VA facilities. Requires the Secretary to implement a plan to address the Comptroller General's findings and recommendations. Requires the annual budget that the President submits to Congress to include specified information regarding: (1) the cost of providing, and the number of veterans receiving, medical care through contracts with non-VA facilities; and (2) the number of VA employees on paid administrative leave during the preceding fiscal year. Directs the Secretary to establish policies penalizing VA employees who knowingly submit, or knowingly require another VA employee to submit, false data concerning health care wait times or quality measures to another VA employee. Authorizes the Secretary to: (1) remove any individual from the VA Senior Executive Service if the Secretary determines that the individual's performance warrants such removal, and (2) remove such individual from the civil service or transfer the individual to a General Schedule position at any appropriate grade for which the individual is qualified. Gives an individual seven days to appeal such a removal or transfer to the Merit Systems Protection Board (Board). Requires the Board to conduct an expedited review process that results in a final decision on such an appeal within 21 days after it was submitted. Title V: Health Care Related to Sexual Trauma - Expands eligibility for counseling and treatment for sexual trauma to veterans who were on inactive duty training when they experienced sexual assault or harassment. Authorizes the Secretary to provide such counseling and treatment to active-duty members of the Armed Forces who experienced sexual assault or harassment while serving on active duty or active or inactive duty training. (Under current law, such services are provided only to veterans.) Prohibits such a member from being required to obtain a referral before receiving such services. Requires the Secretary to report to Congress on the treatment and services available from the VA for male veterans who experience military sexual trauma compared to such treatment and services available to female veterans who experience such trauma. Directs the Department of Veterans Affairs-Department of Defense Joint Executive Committee to submit reports to Congress on the transition of military sexual abuse treatment from the DOD to the VA. Title VI: Major Medical Facility Leases - Authorizes the Secretary to carry out certain major medical facility leases at specified locations for up to specified amounts. Directs the Secretary, in exercising the authority to enter into such leases, to record as the full cost of the contractual obligation at the time a contract is executed either: (1) the amount of total payments under the full lease term, or (2) the first-year payments plus the specified cancellation costs if the lease is terminated before its full term. Requires the funding prospectus of a proposed lease to include a detailed analysis of how the lease is expected to comply with Office of Management and Budget (OMB) Circular A-11 and the Anti-Deficiency Act, including an analysis of: (1) the classification of the lease as a lease-purchase, capital lease, or operating lease; (2) the obligation of budgetary resources associated with the lease; and (3) the methodology used in determining the asset cost, fair market value, and cancellation costs of the lease. Directs the Secretary, at least 30 days before entering into a lease, to submit to Congress: (1) notice of the intention to enter into, and a detailed summary of, such lease; (2) a description and analysis of any differences between the lease prospectus submitted and the proposed lease; and (3) a scoring analysis demonstrating that the proposed lease fully complies with OMB Circular A-11. Requires the Secretary, no more than 30 days after entering into a lease, to report any material differences between the proposed lease and the lease entered. Title VII: Veterans Benefits Matters - Expands the Marine Gunnery Sergeant John David Fry Scholarship to include surviving spouses (currently, children) of service members who die in the line of duty on or after September 11, 2001. Requires a surviving spouse entitled to such assistance and also to veterans' educational assistance under the Montgomery GI Bill to elect a single coverage. Directs the Secretary to disapprove, for purposes of the All-Volunteer Force and the Post-9/11 Educational Assistance programs, courses of education provided by a public educational institution of higher education (IHE) that charges veterans living in the state higher tuition and fees than it charges in-state residents, regardless of the veteran's state of residence. Makes this provision applicable to: (1) veterans who were discharged or released from at least 90 days of active service less than three years before their date of enrollment in the applicable course, (2) family members eligible for such assistance due to their relationship to such veterans, and (3) courses that commence on or after July 1, 2015. Prohibits the Secretary from disapproving a public IHE's course on the grounds that the IHE conditions a veteran's receipt of in-state tuition rates on such veteran: (1) demonstrating an intent, by means other than physical presence, to establish residency in the state; or (2) satisfying other requirements not related to the establishment of residency. Title VIII: Appropriation and Emergency Designations - Authorizes and appropriates such sums as may be necessary to carry out this Act for FY2014-FY2016. Treats such funding as emergency funding that is not subject to pay-as-you-go spending constraints.

Repeal and Rebuild Act of 2014

United States · United States Congress · 11 June 2014

Repeal and Rebuild Act of 2014 - Amends the Internal Revenue Code to: (1) repeal the excise tax on gasoline and tires after 2014, (2) impose an additional $6.75 per barrel tax on crude oil and petroleum products, and (3) provide for double indexation (i.e., the sum of the highway construction cost adjustment and the CAFE fuel saved adjustment) of the diesel fuel tax rate. Transfers revenues from the increased petroleum tax to the Highway Trust Fund. Directs the Secretary of the Treasury to issue transportation bonds with a term of 10 years and transfer bond proceeds to the Highway Trust Fund.

To amend the Internal Revenue Code of 1986 to make permanent the deduction for mortgage insurance premiums.

United States · United States Congress · 11 June 2014

Amends the Internal Revenue Code to make permanent the tax deduction for mortgage insurance premiums.

Retirement and Income Security Enhancements (RAISE) Act

United States · United States Congress · 10 June 2014

Retirement and Income Security Enhancements (RAISE) Act - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSA) to entitle divorced spouses to OASDI benefits after 5 (currently 10) years of marriage. Makes the monthly divorced spouse's benefits equal to one-half of the former spouse's primary insurance amount, reduced 10% for each year less than 10 the individual was married to the former spouse. Revises the widow's or widower's insurance benefit for any month to equal the greater of: (1) the primary insurance amount of a deceased individual (as under current law); or (2) in the case of a fully-insured widow or surviving divorced spouse, 75% of the sum of any old-age or disability insurance benefit to which the widow, widower, or surviving divorced spouse is entitled plus the primary insurance amount of the deceased individual. Reduces a widow's or widower's insurance benefits for any month if that individual is also entitled to an old age or disability insurance benefit greater than the widow's or widower's insurance benefit. Sets the benefit in such a case at the level of the primary insurance amount of the deceased individual. Amends SSA title II and the Railroad Retirement Act of 1974 to extend benefits for full-time students up to age 23 (currently age 19) who are enrolled at an educational institution. Amends the Internal Revenue Code to impose an OASDI surtax of: (1) 2% on an employee's income over $400,000 and 2% on the employer, and (2) 4% on an individual's self-employment income over $400,000. Adjusts the $400,0000 threshold each year according to a specified indexing formula. Amends the Railroad Retirement Act of 1974 to apply a similar 2% additional tier 1 tax on railroad employees earning over $400,000 as well as 2% on their railroad employers. Imposes a 4% additional tier 1 tax on representatives of railroad employees earning over $400,000. Specifies a formula to index the $400,000 annually after 2015. Amends SSA title II to: (1) include 2% of the individual's surplus average indexed monthly earnings (AIME) in OASDI primary insurance amounts; and (2) prescribe a formula for computing an individual's surplus AIME that accounts for the total of the individual's additional wages paid in and additional self-employment income credited to the benefit computation year, up to $500,000, indexed after 2015 according to a specified formula.

Local School Board Governance and Flexibility Act

United States · United States Congress · 10 June 2014

Local School Board Governance and Flexibility Act - Expresses the sense of Congress that: (1) the responsibility for education resides with the states and the local educational agencies (LEAs) to which they have delegated authority; and (2) the Secretary of Education should only issue those regulations, rules, guidance materials, grant conditions, or other requirements that are specifically needed to implement federal legislation and are within LEAs' educational, operational, and financial capacity. Prohibits the Secretary, unless specifically authorized by federal law, from issuing regulations, rules, guidance materials, grant conditions, or other requirements pertaining to states or LEAs that: conflict with the authority of LEAs delegated to them by their state; result in additional costs to LEAs for reporting, grant administration, and general operations that are not fully covered by the federal government; conflict with the authority of LEAs to determine how to engage or act upon community participation and advice; impose requirements on LEAs or state educational agencies (SEAs) that would adversely affect their authority to function as legislative, executive, or quasi-judicial agencies; conflict with states' authority to determine the appropriate governance structure of their SEA or LEAs, or their SEA's or LEAs' authority to determine how schools are governed or managed; establish SEA or LEA reporting requirements that duplicate existing federal requirements or are issued without first conducting a fiscal impact statement; or place conditions or requirements on grants to states or LEAs that do not directly relate to, or do not directly support, the intent of the grants or legislation authorizing the grants. Directs the Secretary during each fiscal year to provide LEAs and the major national education organizations at least 60 days to provide written comments regarding the local impact of implementing federal regulations, rules, guidance materials, grant conditions, or other requirements for any applicable program or activity of the Secretary. Directs the Secretary to review existing LEA reporting requirements to identify and eliminate those that are duplicative. Prohibits the Secretary from promulgating federal regulations, rules, guidance materials, grant conditions, or other requirements pertaining to states or LEAs without first: requesting data and recommendations from SEAs, LEAs, and the major national education organizations regarding the educational, financial, and operational costs involved in implementing them; verifying that LEAs will have the financial resources and technical assistance they may need to successfully implement the requirements; giving SEAs, LEAs, and national educational organizations at least 60 days' notice to respond to such requirements before they are issued, except in certain emergencies; and giving SEAs and LEAs maximum flexibility in implementing the requirements. Provides that if an LEA or major national education organization provides the Secretary with a written statement demonstrating that a regulation, rule, guidance material, grant condition, or other requirement does not meet the substantive or procedural requirements of this Act, the Secretary must review the merits of the statement, issue a written response within 60 days, and post that response on the Department of Education's website.

Twenty-First Century Manufacturing Skills and Jobs Act of 2014

United States · United States Congress · 10 June 2014

Twenty-First Century Manufacturing Skills and Jobs Act of 2014 - Directs the Secretary of the Treasury, on a quarterly basis, to make payments to an eligible community college in an amount equal to the aggregate new manufacturing job withholding matches for qualified training provided to job trainees who are U.S. citizens. Defines "qualified training" as education or training to provide an individual with the education or skills necessary to perform the job for which such individual will be employed or with licenses or certificates necessary for such employment. Requires that any job for which a trainee is hired be a new job. Defines "eligible community college" as a public institution of higher education: (1) at which the majority of degrees awarded are two-year associate's degrees that are acceptable for full credit toward a baccalaureate degree, (2) that is located in a state that has a state new manufacturing jobs tax credit program in effect, and (3) that participates in such program by having in effect a contract that meets requirements of such program.

I-STEM Act

United States · United States Congress · 10 June 2014

Innovative STEM Networks Act or the I-STEM Act - Amends the Elementary and Secondary Education Act of 1965 to direct the Secretary of Education to award competitive grants to states or local educational agencies (LEAs) to establish STEM (science, technology, engineering, or mathematics) innovation networks in partnership with nonprofit organizations, businesses, institutions of higher education (IHEs), educational service agencies, or other entities to prepare students for postsecondary education and careers in the STEM fields. Directs the Secretary of Education to: (1) award no less than 5 and no more than 10 of those grants each fiscal year, and (2) give priority to grantees that include or serve a high-need LEA. Requires the grants to be used to: increase student awareness about STEM career pathways that reflect STEM workforce needs in the area, develop statewide plans that integrate and align workforce needs with STEM education and training programs that provide students with STEM-specific skills and credentials, and identify the strengths and weaknesses in state STEM education efforts and prioritize strategies to address those weaknesses. Authorizes the grants to be used to: promote and develop in-school and out-of-school curricular tools and professional development for STEM educators at the elementary and secondary school level; provide induction and mentoring services to new teachers in STEM subjects; promote and develop rigorous undergraduate pre-service teacher programs at IHEs that emphasize STEM content; support the participation of elementary and secondary school students in STEM-related competitions, out-of-school activities, and field experiences; assist in the implementation and assessment of rigorous career and college ready standards in STEM education for students in prekindergarten through grade 12; and develop STEM-related education and workforce training programs in secondary schools and community colleges that reflect local community needs.

SMART Jobs Act

United States · United States Congress · 10 June 2014

School Modernization and Revitalization Through Jobs Act, the SMART Jobs Act, or the 21st Century Green High-Performing Public School Facilities Act - Requires the Secretary of Education to make grants to states for the modernization, renovation, or repair of public schools, including early learning facilities and charter schools, to make them safe, healthy, high-performing, and technologically up-to-date. Allocates grant funds among states on the basis of the relative portion of school improvement funds provided to local educational agencies (LEAs) in each state under the Elementary and Secondary Education Act of 1965. Reserves 1% of the grant funds for assistance to outlying areas and Indian schools. Requires states to reallocate such grant funds to LEAs on the basis of each LEA's share of school improvement funds received by LEAs in the state for the previous fiscal year. Directs the Secretary to make grants to LEAs that serve areas in which the President, during the preceding 10 fiscal years, has determined that a major disaster exists for the construction, modernization, renovation, or repair of public schools, including early learning facilities and charter schools, to make them safe, healthy, high-performing, and technologically up-to-date. Allocates grant funds among such LEAs on the basis of each LEA's share of infrastructure damage inflicted on public school facilities in such areas. Requires the iron, steel, and manufactured goods used in projects funded under this Act to have been produced in this country, subject to specified exceptions.

Midshipmen Education Certainty Act

United States · United States Congress · 10 June 2014

Midshipmen Education Certainty Act - Makes appropriations available each fiscal year for operations of the U.S. Merchant Marine Academy for any period during which interim or full-year appropriations for the Academy are not in effect. Requires funds made available for a fiscal year under this Act to remain available until the enactment of: (1) an appropriation for such fiscal year (including a continuing appropriation) for such operations; or (2) an applicable regular appropriation for the Maritime Administration for such fiscal year, or continuing appropriations resolution for such fiscal year, without any appropriation for such operations.

Accelerate Our Manufacturers Act

United States · United States Congress · 10 June 2014

Accelerate Our Manufacturers Act - Amends the Internal Revenue Code to allow an additional 100% depreciation allowance (bonus depreciation) for qualified manufacturing property and an election to accelerate the alternative minimum tax (AMT) credit with respect to such property in lieu of bonus depreciation. Defines "qualified manufacturing property" as property that is acquired after December 31, 2013, and before January 1, 2019, and that is used by a manufacturer to produce an article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles.

Providing for consideration of the bill (H.R. 4800) making appropriations for Agriculture, Rural Development, Food and Drug Administration, and Related Agencies programs for the fiscal year ending September 30, 2015, and for other purposes; providing for consideration of the bill (H.R. 4457) to amend the Internal Revenue Code of 1986 to permanently extend increased expensing limitations, and for other purposes; and providing for consideration of the bill (H.R. 4453) to amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations.

United States · United States Congress · 10 June 2014

Sets forth the rule for consideration of the bill (H.R. 4800) making appropriations for Agriculture, Rural Development, Food and Drug Administration, and Related Agencies programs for the fiscal year ending September 30, 2015, and for other purposes; providing for consideration of the bill (H.R. 4457) to amend the Internal Revenue Code of 1986 to permanently extend increased expensing limitations, and for other purposes; and providing for consideration of the bill (H.R. 4453) to amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations.

Veterans' Access to Care through Choice, Accountability, and Transparency Act of 2014

United States · United States Congress · 9 June 2014

Veterans' Access to Care through Choice, Accountability, and Transparency Act of 2014 - Title I: Improvement of Scheduling System for Health Care Appointments - Directs the Secretary of Veterans Affairs (VA) to contract for an independent assessment of: the process at each VA medical facility for scheduling appointments for veterans; the staffing level and productivity of each VA medical facility; the organization, processes, and tools used by the VA to support clinical documentation and the subsequent coding of inpatient services; the VA's purchasing, distribution, and use of pharmaceuticals, medical and surgical supplies, and medical devices; and the VA's performance in paying amounts owed to third parties and collecting amounts it is owed. Directs the Secretary: (1) through a technology task force, to review the VA's needs regarding its system and software for scheduling veterans' medical appointments; and (2) to implement task force recommendations the Secretary considers feasible, advisable, and cost-effective. Title II: Training and Hiring of Health Care Staff - Requires the Inspector General of the VA to annually determine the five health care occupations for which there is the largest staffing shortage throughout the VA. Authorizes the Secretary, upon a determination by the Inspector General that there is such a staffing shortage regarding a particular health care occupation, to recruit and directly appoint highly qualified health care providers to serve in that particular occupation for the VA. Directs the Secretary, under the VA's Health Professionals Educational Assistance program, to give scholarship priority to applicants pursuing education or training towards a career in a health care occupation that represents one of the five largest staffing shortages in the VA. Requires the Secretary to submit a biennial report to Congress, until 2024, assessing the staffing of each VA medical facility. Directs the Secretary to establish a clinic management training program to provide in-person, standardized education on health care management to all managers of, and health care providers at, VA medical facilities. Terminates the program after two years. Requires the Secretary, thereafter, to provide health care management training materials to specified VA employees upon the commencement of their employment. Makes specified appropriations to the Veterans Health Administration (VHA) that remain unobligated at the end of FY2014 and FY2015 available to the Secretary to hire additional health care providers for the VHA, particularly in VA medical facilities and areas experiencing the greatest shortages. Title III: Improvement of Access to Care from Non-Department of Veterans Affairs Providers - Requires hospital care and medical services to be furnished to veterans through contracts with specified non-VA facilities if the veterans: have been unable to schedule an appointment at a VA medical facility within the VHA's wait-time goals for hospital care or medical services and such veterans opt for non-VA care or services; reside more than 40 miles from a VA medical facility; or reside in a state without a VA medical facility that provides hospital care, emergency medical services, and surgical care and such veterans reside more than 20 miles from such a facility. Provides for such care through contracts with any health care provider participating in the Medicare program, any federally-qualified health center, the Department of Defense (DOD), and the Indian Health Service (IHS). Directs the Secretary to provide veterans with information about the availability of care and services at non-VA facilities: (1) when they enroll in the VA patient enrollment system, and (2) when they attempt to schedule an appointment for VA hospital care or medical services but are unable to do so within the VHA's wait time goals. Terminates this Act's requirement that the Secretary furnish care and services through contracts with non-VA facilities two years after the Secretary publishes interim final regulations implementing the program. Requires the Secretary to transfer the authority to pay for health care through non-VA facilities from the VA's Veterans Integrated Service Networks and medical centers to the VHA's Chief Business Office. Directs the Secretary to conduct outreach to each Indian medical facility operated by an Indian tribe or tribal organization through a contract or compact with the IHS to raise awareness of the ability of such facilities, Indian tribes, and tribal organizations to enter into agreements with the VA for reimbursement for providing veterans with health care at such facilities. Requires the Secretary to establish performance metrics for assessing the performance of the VA and IHS under a memorandum of understanding to increase access to, and the quality and coordination of, health care services. Directs the Secretary to enter into agreements for the reimbursement of direct care services provided to veterans with Native Hawaiian health care systems that are in receipt of funds from grants awarded, or contracts entered into, under the Native Hawaiian Health Care Improvement Act. Expresses the sense of Congress that the Secretary must comply with the prompt payment rule or any similar regulation or ruling in paying for health care under contracts with non-VA providers. Title IV: Health Care Administrative Matters - Directs the Secretary to improve veterans' access to telemedicine and other health care through the use of VA mobile vet centers by establishing standardized requirements for the operation of such centers. Includes among those requirements: (1) the number of days each center is expected to travel each year, (2) the number of locations each center is expected to visit each year, (3) the number of appointments each center is expected to conduct each year, and (4) the method and timing of notification given by each center to individuals in the area to which such center is traveling. Requires each mobile vet center to have the capability to provide telemedicine services. Establishes an Independent Commission on Department of Veterans Affairs Construction Projects to review the VA's current construction and maintenance projects and medical facility leasing program to identify any problems the VA experienced in carrying out such projects and program. Establishes the Commission on Access to Care to examine veterans' access to VA health care and strategically examine how best to organize the VHA, locate health care resources, and deliver health care to veterans over the next 10 to 20 years. Directs the President to require the Secretary and the heads of other relevant federal agencies to implement each recommendation that the President considers feasible and advisable and determines can be implemented without further legislative action. Requires the Secretary to ensure that scheduling and wait-time metrics or goals are not used as factors in determining the performance of: (1) directors, associate directors, assistant directors, deputy directors, chiefs of staff, and clinical leads of VA medical centers; and (2) directors, assistant directors, and quality management officers of the Veterans Integrated Service Networks (VISNs). Directs the Secretary to modify the performance plans of the directors of the VA medical centers and VISNs to ensure that such plans are based on the quality of care received by veterans at the health care facilities under their jurisdictions. Prohibits the Secretary from including in the performance goals of any VISN or VA medical center employee any goal that might disincentivize the payment of VA amounts to provide health care through a non-VA provider. Requires the Secretary to publish: (1) within 90 days after this Act's enactment, the VA's wait time goals for the scheduling of a veterans' appointment for health care; and (2) within one year after this Act's enactment, the current wait times for an appointment for primary care and specialty care at each VA medical center. Directs the Secretary to develop, update, and make publicly available a comprehensive database containing all applicable patient safety, quality of care, and outcome measures for VA health care that are tracked by the Secretary. Requires the Secretary to enter into an agreement with the Secretary of Health and Human Services (HHS) to provide the HHS Secretary with the information needed to make VA medical center patient quality and outcome information publicly available through the HHS's Hospital Compare website. Requires: (1) the VA website to include a link to the VA's health care providers database that provides veterans with the location of each VA physician's residency training, and (2) each veteran who is to undergo a surgical procedure by or through the VA to be provided information on the credentials of the surgeon who is to perform the procedure. Directs the Comptroller General (GAO) to submit an assessment to Congress of: (1) the manner in which contractors under the VA's Patient-Centered Community Care initiative oversee the credentials of physicians within their networks, (2) the VA's oversight of the contracts under the Patient-Centered Community Care initiative, and (3) the VA's verification of the credentials and licenses of health care providers furnishing hospital care and medical services to veterans in non-VA facilities. Requires the Secretary to implement a plan to address the Comptroller General's findings and recommendations. Requires the annual budget that the President submits to Congress to include specified information regarding: (1) the cost of providing, and the number of veterans receiving, medical care through contracts with non-VA facilities; and (2) the number of VA employees on paid administrative leave during the preceding fiscal year. Directs the Secretary to establish policies penalizing VA employees who knowingly submit, or knowingly require another VA employee to submit, false data concerning health care wait times or quality measures to another VA employee. Authorizes the Secretary to: (1) remove any individual from the VA Senior Executive Service if the Secretary determines that the individual's performance warrants such removal, and (2) remove such individual from the civil service or transfer the individual to a General Schedule position at any appropriate grade for which the individual is qualified. Gives an individual seven days to appeal such a removal or transfer to the Merit Systems Protection Board (Board). Requires the Board to conduct an expedited review process that results in a final decision on such an appeal within 21 days after it was submitted. Title V: Health Care Related to Sexual Trauma - Expands eligibility for counseling and treatment for sexual trauma to veterans who were on inactive duty training when they experienced sexual assault or harassment. Authorizes the Secretary to provide such counseling and treatment to active-duty members of the Armed Forces who experienced sexual assault or harassment while serving on active duty or active or inactive duty training. (Under current law, such services are provided only to veterans.) Prohibits such a member from being required to obtain a referral before receiving such services. Requires the Secretary to report to Congress on the treatment and services available from the VA for male veterans who experience military sexual trauma compared to such treatment and services available to female veterans who experience such trauma. Directs the Department of Veterans Affairs-Department of Defense Joint Executive Committee to submit reports to Congress on the transition of military sexual abuse treatment from the DOD to the VA. Title VI: Major Medical Facility Leases - Authorizes the Secretary to carry out certain major medical facility leases at specified locations for up to specified amounts. Directs the Secretary, in exercising the authority to enter into such leases, to record as the full cost of the contractual obligation at the time a contract is executed either: (1) the amount of total payments under the full lease term, or (2) the first-year payments plus the specified cancellation costs if the lease is terminated before its full term. Requires the funding prospectus of a proposed lease to include a detailed analysis of how the lease is expected to comply with Office of Management and Budget (OMB) Circular A-11 and the Anti-Deficiency Act, including an analysis of: (1) the classification of the lease as a lease-purchase, capital lease, or operating lease; (2) the obligation of budgetary resources associated with the lease; and (3) the methodology used in determining the asset cost, fair market value, and cancellation costs of the lease. Directs the Secretary, at least 30 days before entering into a lease, to submit to Congress: (1) notice of the intention to enter into, and a detailed summary of, such lease; (2) a description and analysis of any differences between the lease prospectus submitted and the proposed lease; and (3) a scoring analysis demonstrating that the proposed lease fully complies with OMB Circular A-11. Requires the Secretary, no more than 30 days after entering into a lease, to report any material differences between the proposed lease and the lease entered. Title VII: Veterans Benefits Matters - Expands the Marine Gunnery Sergeant John David Fry Scholarship to include surviving spouses (currently, children) of service members who die in the line of duty on or after September 11, 2001. Requires a surviving spouse entitled to such assistance and also to veterans' educational assistance under the Montgomery GI Bill to elect a single coverage. Directs the Secretary to disapprove, for purposes of the All-Volunteer Force and the Post-9/11 Educational Assistance programs, courses of education provided by a public educational institution of higher education (IHE) that charges veterans living in the state higher tuition and fees than it charges in-state residents, regardless of the veteran's state of residence. Makes this provision applicable to: (1) veterans who were discharged or released from at least 90 days of active service less than three years before their date of enrollment in the applicable course, (2) family members eligible for such assistance due to their relationship to such veterans, and (3) courses that commence on or after July 1, 2015. Prohibits the Secretary from disapproving a public IHE's course on the grounds that the IHE conditions a veteran's receipt of in-state tuition rates on such veteran: (1) demonstrating an intent, by means other than physical presence, to establish residency in the state; or (2) satisfying other requirements not related to the establishment of residency. Title VIII: Appropriation and Emergency Designations - Authorizes and appropriates such sums as may be necessary to carry out this Act for FY2014-FY2016. Treats such funding as emergency funding that is not subject to pay-as-you-go spending constraints.

Jobs Investment Act of 2014

United States · United States Congress · 9 June 2014

Jobs Investment Act of 2014 - Directs the Secretary of the Treasury to develop and report on recommendations for assigning to depreciable property a class life, classification, or recovery period that more equitably provides for capital cost recovery across all industries without any significant effect on total tax revenue.

Howard Coble Coast Guard and Maritime Transportation Act of 2014

United States · United States Congress · 5 June 2014

Coast Guard Authorization Act for Fiscal Years 2015 and 2016 - Authorizes FY2015-FY2016 appropriations for the Coast Guard. Authorizes: (1) specified levels of end-of-year strength for active duty personnel and military training student loads; (2) leasing of submerged lands and tidelands under the control of the Coast Guard for periods longer than five years; (3) the establishment of an Interagency Arctic Maritime Domain Awareness Committee; and (4) the Secretary of Homeland Security (DHS) to construct or lease hangar, berthing, and messing facilities in the Arctic Region and Bering Sea-Aleutian Islands operating area. Requires the Coast Guard to be the sole supplier of icebreaking services to federal agencies, unless the Coast Guard is unable to provide the services. Amends policies related to Coast Guard personnel and their families, including retirement, employment, debt cancelation, child care, education, orders to return to active duty for emergencies, medical care reimbursements, and housing. Increases specified fines and penalties. Requires the Secretary to provide prompt notice of casualties to state and tribal governments. Applies the Coast Guard's drug testing reporting requirements to applicants for federal employment. Establishes a Support of Seafarers Fund. Requires the Secretary to publish a final rule implementing the proposed rule "Vessel Requirements for Notices of Arrival and Departure, and Automatic Identification System." Amends provisions of the Federal Water Pollution Control Act (commonly known as the Clean Water Act) related to area contingency plans for the discharge of oil and hazardous substances Sets forth provisions concerning the Coast Guard's response to oil spills.

A bill to amend title 31, United States Code, to clarify the use of credentials by enrolled agents.

United States · United States Congress · 5 June 2014

Permits any enrolled agent properly licensed to represent taxpayers before the Internal Revenue Service (IRS) to use the credentials or designation of "enrolled agent," "EA," or "E.A."

Family Coverage Act

United States · United States Congress · 5 June 2014

Family Coverage Act - Expresses the sense of Congress that the Secretaries of Health and Human Services (HHS) and the Treasury have the administrative authority, within their respective jurisdictions, to apply the affordability provision of the Patient Protection and Affordable Care Act so as to expand access to affordable health insurance coverage for working families without further legislation. Amends the Internal Revenue Code to modify the affordability requirement for the tax credit for health care premium assistance to provide that an employee is eligible for premium assistance if his or her required contribution to an employer-sponsored health care plan does not exceed 9.5% of family household income.

A resolution to authorize the production of records by the Permanent Subcommittee on Investigations of the Committee on Homeland Security and Governmental Affairs.

United States · United States Congress · 5 June 2014

Authorizes the Chairman and Ranking Minority Member of the Permanent Subcommittee on Investigations of the Committee on Homeland Security and Governmental Affairs, acting jointly, to provide to law enforcement officials, regulatory agencies, and other entities or individuals duly authorized by federal, state, or foreign governments records of the Subcommittee's investigation into Caterpillar's offshore tax strategy.

Gerardo Hernandez Airport Security Act of 2014

United States · United States Congress · 5 June 2014

Airport Security Enhancement Act of 2014 - Directs the Assistant Secretary of Homeland Security (Transportation Security) of the Department of Homeland Security (DHS) to: (1) conduct outreach to all U.S. airports at which the Transportation Security Administration (TSA) performs, or oversees the implementation and performance of, security measures; and (2) give necessary technical assistance to verify that such airports have in place individualized working plans for responding to security incidents inside the airport perimeter, including active shooters, acts of terrorism, and incidents that target passenger-screening checkpoints. Requires the Assistant Secretary to: (1) identify best practices that exist across airports for security incident planning, management, and training; and (2) establish a mechanism through which to share those best practices with other airport operators nationwide. Requires the Assistant Secretary also to: (1) certify annually to specified congressional committees that all screening personnel have participated in practical training exercises for active shooter scenarios, and (2) analyze for those same committees how TSA can use cost savings achieved through efficiencies to increase over the next five fiscal years the funding available for checkpoint screening law enforcement support reimbursable agreements.

No Subsidies Without Verification Act of 2014

United States · United States Congress · 5 June 2014

No Subsidies Without Verification Act of 2014 - Disallows the health plan premium assistance tax credit or cost-sharing reduction under the Patient Protection and Affordable Care Act before the first date of the first coverage month beginning on or after the date on which the process to verify an individual's household income and coverage requirements of such individual for purposes of determining eligibility for, and the accurate amount of, the credit or reduction, respectively, has been completed. Requires for such verification: (1) completion of a manual or electronic review of the information required of an applicant for enrollment in a plan, and (2) resolution of any inconsistency of such information with records of the Departments of the Treasury or Homeland Security (DHS) or the Social Security Administration. Exempts individuals from the penalty for not maintaining minimum essential coverage for any month with respect to which a premium tax credit is being claimed and that begins before the date on which the verification process has been completed. Suspends, until the coverage month beginning after eligibility verification has been completed, the premium tax credit and reduced cost-sharing in the case of individuals for whom the subsidy was allowed before enactment of this Act. Provides a special enrollment period for an individual who terminated enrollment in a qualified plan during the period of suspension.

Bank on Students Emergency Loan Refinancing Act

United States · United States Congress · 4 June 2014

Bank on Students Emergency Loan Refinancing Act - Amends title IV (Student Assistance) of the Higher Education Act of 1965 to direct the Secretary of Education to establish a program to refinance the unpaid principal, accrued unpaid interest, and late charges on: (1) the William D. Ford Federal Direct Loans (DLs) of qualified borrowers if the DLs were first disbursed or, in the case of Direct Consolidation Loans, applied for, before July 1, 2013; and (2) the Federal Family Education Loans (FFELs) of qualified borrowers as DLs. (FFELs were not disbursed after June 30, 2010.) Refinances the FFELs as Federal Direct Stafford, Unsubsidized Stafford, PLUS, or Consolidated Loans depending on the categorization of the FFEL as a Stafford, Unsubsidized Stafford, PLUS, or Consolidated Loan. Sets the interest rate on the refinanced loans, other than the Federal Direct Consolidation Loans, at the rate for the 12 months beginning on July 1, 2013, based on: (1) the DL's categorization; and (2) in the case of Stafford Loans, whether the loan was issued to an undergraduate or graduate student. Determines a refinanced Consolidation Loan's interest rate by: (1) weighing the proportion of the unpaid balance of the Consolidation Loan that each component loan represents, (2) setting the interest rate on each component loan at the lesser of the rate on the component loan for the 12 months beginning on July 1, 2013, or its original rate, and (3) applying the weighted average of the interest rates on those loans as the interest rate on the Consolidation Loan. Fixes the interest rate on the refinanced loans for the period of such loans. Directs the Secretary to establish eligibility requirements that are based on a borrower's income or debt-to-income ratio and that take into consideration providing access to refinancing for borrowers who have the greatest financial need. Requires the Secretary to establish a program to refinance the unpaid principal, accrued unpaid interest, and late charges on private education loans as Federal Direct Refinanced Private Loans if the private education loans were first disbursed to qualified borrowers before July 1, 2013, and were for their postsecondary educational expenses. Sets the interest rate on Federal Direct Refinanced Private Loans at the rate applicable for the 12 months beginning on July 1, 2013, to: (1) Direct Stafford and Unsubsidized Stafford Loans issued to undergraduates if the private education loan was issued for undergraduate expenses, (2) Direct Unsubsidized Stafford Loans issued to graduate or professional students if the private education loan was issued for graduate or professional studies, or (3) Direct PLUS Loans if the private education loan was issued for undergraduate and graduate or professional studies. Fixes the interest rate on such loans for the period of such loans. Directs the Secretary to establish eligibility requirements that: (1) are based on a borrower's income or debt-to-income ratio and take into consideration providing access to refinancing for borrowers who have the greatest financial need, (2) ensure eligibility only for borrowers in good standing, (3) minimize inequities between Federal Direct Refinanced Private Loans and other federal student loans, and (4) preclude windfall profits for private educational lenders. Requires qualified borrowers of such loans to undergo loan counseling before their private education loan is refinanced. Requires private educational lenders to report specified loan information to the Secretary, Congress, the Secretary of the Treasury, and the Director of the Consumer Financial Protection Bureau (CFPB) in order to allow for an assessment of the private education loan market. Directs the Secretary to undertake a campaign to alert borrowers that they may be eligible for refinancing under this Act. Amends the Internal Revenue Code to require an individual taxpayer whose adjusted gross income exceeds $1 million to pay a minimum tax rate of 30% of the excess of the taxpayer's adjusted gross income over the taxpayer's modified charitable contribution deduction for the taxable year (tentative fair share tax). Establishes the amount of such tax as the excess (if any) of the tentative fair share tax over the excess of: (1) the sum of the taxpayer's regular tax liability, the alternative minimum tax (AMT) amount, and the payroll tax for the taxable year; over (2) certain tax credits. Provides for a phase-in of such tax. Requires an inflation adjustment to the $1 million income threshold for taxable years beginning after 2015. Requires the Secretary to terminate this Act's refinancing programs on the earlier of the date: (1) when the net cost of carrying out the programs is equal to the Secretary's estimate of the amount of additional revenue generated during the 10-year period beginning on the date of this Act's enactment due to the fair share tax, or (2) that is two years after this Act's enactment.

Employer Participation in Refinancing Act

United States · United States Congress · 4 June 2014

Employer Participation in Refinancing Act - Amends the Internal Revenue Code to allow an exclusion from gross income for the payment of an employer, either to an employee or a lender, of any indebtedness of an employee under a qualified education refinance loan or any interest relating to such a loan.  Defines "qualified education refinance loan" as any indebtedness used solely to refinance a qualified education loan with respect to which the lender offers the borrower protection in the event of unemployment or financial hardship.

Veterans Choice Act of 2014

United States · United States Congress · 3 June 2014

Veterans Choice Act of 2014 - Requires hospital care and medical services to be furnished to veterans through contracts with Medicare providers if the veterans: (1) have been unable to schedule an appointment at a Department of Veterans Affairs (VA) medical facility within the Veterans Health Administration's (VHA's) wait-time goals for hospital care or medical services, and (2) opt for care or services from such providers. Directs the VA Secretary to provide veterans with information about the availability of care and services from Medicare providers when they: (1) enroll in the VA patient enrollment system, and (2) attempt to schedule an appointment for VA hospital care or medical services but are unable to do so within VHA's wait-time goals. Terminates this Act's requirement that the Secretary furnish care and services through contracts with Medicare providers two years after the Secretary publishes interim final regulations implementing the program. Expresses the sense of Congress that the Secretary must comply with the prompt payment rule or any similar regulation or ruling in paying for health care under contracts with non-VA providers. Requires the Secretary to ensure that scheduling and wait-time metrics or goals are not used as factors in determining the performance of: (1) directors, associate directors, assistant directors, deputy directors, chiefs of staff, and clinical leads of VA medical centers; and (2) directors, assistant directors, and quality management officers of the Veterans Integrated Service Networks (VISNs). Directs the Secretary to modify the performance plans of the directors of VA medical centers and VISNs to ensure that such plans are based on the quality of care received by veterans at the health care facilities under their jurisdiction. Requires the Secretary to publish: (1) within 90 days after this Act's enactment, VA's wait-time goals for the scheduling of a veterans' appointment for health care; and (2) within one year after this Act's enactment, the current wait times for an appointment for primary care and specialty care at each VA medical center. Directs the Secretary to develop, update, and make publicly available a comprehensive database containing all applicable patient safety, quality of care, and outcome measures for VA health care that are tracked by the Secretary. Requires the Secretary to enter into an agreement with the Secretary of Health and Human Services (HHS) to provide the HHS Secretary with the information needed to make VA medical center patient quality and outcome information publicly available through HHS's Hospital Compare website. Requires: (1) the VA website to include a link to the VA's health care providers database that provides veterans with the location of each VA physician's residency training, and (2) each veteran who is to undergo a surgical procedure by or through the VA to be provided information on the credentials of the surgeon who is to perform the procedure. Directs the Comptroller General (GAO) to submit an assessment to Congress of: (1) the manner in which contractors under the VA's Patient-Centered Community Care initiative oversee the credentials of physicians within their networks, and (2) VA's oversight of the contracts under the Patient-Centered Community Care initiative. Requires the annual budget that the President submits to Congress to include specified information regarding: (1) the cost of providing, and the number of veterans receiving, medical care through contracts with Medicare providers; and (2) the number of VA employees on paid administrative leave during the preceding fiscal year. Directs the Secretary to establish policies penalizing VA employees who knowingly submit, or knowingly require another VA employee to submit, to another VA employee false data concerning health care wait times or quality measures. Authorizes the Secretary to: (1) remove any individual from the VA's Senior Executive Service if the Secretary determines that the individual's performance warrants such removal, and (2) remove such individual from the civil service or appoint the individual to a General Schedule position at any grade the Secretary determines to be appropriate. Requires such removals to be performed in the same manner as removals of professional staff of Members of Congress.

Carl Levin National Defense Authorization Act for Fiscal Year 2015

United States · United States Congress · 2 June 2014

Carl Levin National Defense Authorization Act for Fiscal Year 2015 - Authorizes FY2015 appropriations for military activities of the Department of Defense (DOD), military construction, and for national security activities of the Department of Energy (DOE). Authorizes military personnel strengths for FY2015. Authorizes FY2015 appropriations to DOD for: procurement, including aircraft, missiles, weapons and tracked combat vehicles, ammunition, shipbuilding and conversion, and other procurement; research, development, test, and evaluation; operation and maintenance; military personnel; working capital funds; the National Sea-Based Deterrence Fund; chemical agents and munitions destruction; drug interdiction and counter-drug activities; the Office of the Inspector General; the Defense Health Program; and overseas contingency operations. Sets forth provisions or requirements concerning: end strengths for active and reserve forces; military personnel policy, including education and training, sexual assault prevention and response, and military justice and legal matters; military pay and allowances; military health care; acquisition policy and management, including major defense acquisition programs; DOD organization and management; financial matters; counter-drug activities; counterterrorism; civilian personnel matters; matters relating to foreign nations, including assistance and training; cooperative threat reduction; nuclear forces; space, intelligence, and cyberspace related matters; and military construction and military family housing. Military Construction Authorization Act for Fiscal Year 2015 - Authorizes appropriations for FY2015 for military construction for the Armed Forces and defense agencies. Authorizes appropriation for FY2015 to the Department of Energy for national security programs.