Taxation

Small Business Access to Capital Act of 2015

United States · United States Congress · 30 July 2015

Small Business Access to Capital Act of 2015 Amends the Small Business Jobs Act of 2010 to extend for an additional eight fiscal years the State Small Business Credit Initiative to assist participating states to give collateral support and other innovative credit access and guarantee initiatives for small businesses and manufacturers. Prescribes allocations of federal funds to participating states. Authorizes the Department of the Treasury to award, on a competitive basis, up to a total of $1 billion in two tranches, according to specified criteria, to participating states and consortiums of participating states for use: (1) for making federal contributions to, or for the account of, an approved state program; or (2) as collateral for a qualifying loan or swap funding facility.

Nepal Recovery Act

United States · United States Congress · 29 July 2015

Nepal Recovery Act This bill urges the Department of the Treasury to direct the U.S. Executive Director of each international financial institution to advocate in such institution: cancellation of remaining debt obligations of Nepal, including debt obligations incurred after enactment of this Act; provision of debt service relief for all remaining payments of Nepal until the debt can be cancelled; and extension of any new assistance to Nepal primarily as grants rather than loans. Treasury and the Department of State are urged to use all appropriate diplomatic influence to secure the cancellation of Nepal's remaining bilateral debt. Treasury is also urged to support the creation of a World Bank trust fund for Nepal that would leverage potential U.S. contributions and promote bilateral donations to promote transparency, donor coordination, and Nepalese ownership. The U.S. government may establish a Nepal Recovery Private Investment Fund to provide loans, equity investments, and other forms of support to small- and medium-sized private enterprises to: promote Nepal's private sector, particularly small- and medium-sized enterprises; promote and test innovative policies and practices to strengthen Nepal's private sector; enhance domestic engineering, construction, and accounting capacity; advance good governance and transparency in Nepal, particularly within the private sector; create jobs; and foster greater adherence to Nepal's tax code. The U.S. Agency for International Development (USAID) may provide a seed investment to capitalize the funds to be matched or exceeded by investments from private equity firms, as well as private funds raised from other limited investors. The Fund should liquidate its assets and dissolve by April 25, 2030, unless the Department of State determines that it should be extended. USAID may provide accelerated response in Nepal for: project identification and investment analyses; trade capacity building and sector development activities, including technical assistance and feasibility studies that support investments in infrastructure that contribute to overseas development; and trade capacity building and sector development assistance supporting the establishment of industry standards, rules, and market liberalization.

Second Chance Reauthorization Act of 2015

United States · United States Congress · 29 July 2015

Second Chance Reauthorization Act of 2015 This bill amends the Omnibus Crime Control and Safe Streets Act of 1968 to: revise and reauthorize grant programs for offender reentry demonstration projects; family-based substance abuse treatment; and evaluating and improving educational methods at prisons, jails, and juvenile facilities; and repeal grant programs for offender reentry courts and drug treatment alternatives to incarceration. Additionally, the legislation amends the Second Chance Act of 2007 to: rename, revise, and reauthorize grant programs for technology career training demonstration projects and reentry mentoring services, reauthorize offender reentry research and the grant program for offender reentry substance abuse and criminal justice collaboration, reauthorize and modify eligibility for an elderly offender early release pilot program, and repeal grant programs for the responsible reintegration of offenders and the study of Depot Naltrexone to treat heroin addiction. It amends the federal criminal code to establish partnerships between prisons and faith- or community-based nonprofit organizations to conduct activities to reduce recidivism. The Department of Justice (DOJ) Office of Inspector General must conduct annual audits of selected grant recipients to prevent waste, fraud, and abuse of funds. The bill prohibits grants to nonprofit organizations that hold money in an offshore account to avoid tax liability. It also prohibits a grantee from using grant funds to lobby DOJ or a state, local, or tribal government regarding the award of grant funding. DOJ, in collaboration with interested persons, providers, and organizations, and state, local, and tribal governments, must coordinate and report to Congress on federal reentry programs, policies, and practices. The bill limits the use of grants for conferences that use more than $20,000 in DOJ funds.

Investing in Student Success Act of 2015

United States · United States Congress · 29 July 2015

Investing in Student Success Act of 2015 This bill authorizes an individual (i.e., a student) and another person (i.e., an investor) to enter an income-share agreement (ISA) in which the student agrees to pay a percentage of future income, for a specified period of time, in exchange for funds to pay for postsecondary educational expenses. An ISA that complies with specified terms and conditions and meets certain disclosure requirements is a valid, binding, and enforceable contract and is not subject to state laws that limit interest rates or regulate assignments of future income. The bill amends the Internal Revenue Code to include an ISA as a qualified education loan (a qualified education loan is not dischargeable in bankruptcy), but it prohibits a tax deduction for interest paid on an ISA (interest paid on a qualified education loan is tax deductible). Payments to a student under an ISA are not includible as: (1) gross income for tax purposes, or (2) income or assets for federal financial aid eligibility purposes under the Higher Education Act of 1965. The bill amends the Investment Company Act of 1940 to exclude as an investment company any person whose business substantially consists of making ISAs.

RURAL Act

United States · United States Congress · 29 July 2015

Restructuring Underutilized Resources for Advancing Learning Act or the RURAL Act This bill amends the Internal Revenue Code to allow a refundable tax credit of: (1) $1,000 for teachers in schools in rural or high-poverty areas; (2) $2,000 for such teachers who are certified by the National Board for Professional Teaching Standards; or (3) $2,000 for eligible school administrators in rural schools. This bill also amends the Department of Education Organization Act to establish the Office of Rural Education Policy to, among other activities: (1) advise the Department of Education (ED) on matters related to the characteristics and needs of rural schools; (2) establish and maintain a clearinghouse for information related to rural schools; and (3) provide technical assistance to support activities related to improving education in rural areas. ED must prepare, and make publicly available, impact analyses of rules and regulations significantly affecting rural schools. In addition, the bill: (1) authorizes ED to award competitive grants to eligible partnerships, with dedicated funding for partnerships serving rural schools, to implement and evaluate the results of technology-based learning practices, strategies, tools, or courses; and (2) amends the Consolidated Farm and Rural Development Act to establish and authorize through FY2020 a competitive grant program for eligible entities to establish, expand, or improve expanded learning time and after-school programs in rural areas. The bill amends the Elementary and Secondary Education Act of 1965 (ESEA) to require ED to provide outreach and technical assistance for grant programs under that Act. Rural agencies may submit consolidated plans under ESEA for covered programs.

United States Postal Service Shipping Equity Act

United States · United States Congress · 29 July 2015

United States Postal Service Shipping Equity Act Authorizes the mailing of alcoholic beverages by a covered entity in accordance with the delivery requirements otherwise applicable to a privately carried shipment. Defines a "covered entity" as an entity (including a winery, brewery, or beverage distilled spirits plant, or other wholesale, distributer, or retailer of alcoholic beverages) that has registered with, obtained a permit from, or obtained approval of an application from the Department of the Treasury pursuant to the Federal Alcohol Administration Act or the Internal Revenue Code provisions regarding alcohol, tobacco, and certain other excise taxes. Directs the U.S. Postal Service (USPS) to prescribe regulations: (1) requiring such mailing to be through a means that ensures direct delivery to a duly authorized agent at a postal facility or to the addressee, who must be at least 21 years of age and present a valid, government-issued photo identification at the time of delivery; (2) prohibiting such alcoholic beverages from being for resale or any other commercial purpose; and (3) requiring such covered entity to certify that the mailing is not in violation of applicable laws or regulations and to provide other information as directed by the USPS, including with respect to the prepayment of state alcohol beverage taxes.

Immigrant Detainee Legal Rights Act

United States · United States Congress · 29 July 2015

Immigrant Detainee Legal Rights Act Directs the Department of Justice to: establish within the Executive Office for Immigration Review an Office of Legal Access Programs to administer a system of legal orientation programs to make immigration proceedings more efficient by educating aliens regarding administrative procedures and legal rights under U.S. immigration law, and to establish other programs to assist in providing aliens access to legal information; and submit a plan to Congress that includes a schedule to develop and deploy legal orientation programs for all detainees. Requires the legal orientation programs to: provide programs to assist detained aliens in making decisions regarding their removal and eligibility for relief from removal in order to increase efficiency s in immigration proceedings and federal custody processes and to improve access to legal services; ensure that programs and written notice of rights are available in English and the five most common native languages spoken by the detainees held in custody at that location during the preceding fiscal year; and identify unaccompanied alien children, aliens with a serious mental disability, and other particularly vulnerable aliens for right to counsel considerations. Authorizes such programs to provide services to detained aliens in specified immigration (detention and removal) and asylum proceedings. Directs the Department of Homeland Security to establish procedures: (1) that ensure that legal orientation programs are available for all detained aliens within five days of arrival into custody; and (2) to inform such aliens of the basic procedures of immigration hearings, their rights relating to those hearings, information that may deter such aliens from filing frivolous legal claims, and a contact list of potential legal resources and providers.

Stephanie Tubbs Jones Assets for Independence Reauthorization Act of 2015

United States · United States Congress · 29 July 2015

Stephanie Tubbs Jones Assets for Independence Reauthorization Act of 2015 This bill amends the Assets for Independence Act, which provides for demonstration projects designed to provide individuals and families of limited means with an incentive to save a portion of their earned income and thereby accumulate assets, increase their economic self-sufficiency, and stabilize such families and the communities in which they live. Expresses the sense of Congress that a qualified entity conducting a demonstration project under the Act should, to the maximum extent practicable, increase: (1) the rate at which it matches contributions by participating individuals, or (2) the number of such participating individuals. States that multiple households may share a single residence. Specifies public housing agencies and tribally designated housing entities as entities qualified to participate in a demonstration project. Repeals the requirement that state or local government or other public agencies apply jointly with a tax-exempt not-for-profit charitable organization or collaborate with certain kinds of local community-based organizations. Includes among postsecondary educational expenses any expenses for preparatory courses, room and board, and transportation. Revises requirements for: (1) applications for new and renewals of existing projects; (2) limitations on uses of the Reserve Fund; and (3) the adjusted gross household income eligibility test, requiring regulations for transfers from one project to another for individuals who move because of major disasters or emergencies, to find employment, or to a community where no project is available. Revises requirements for deposits by qualified entities in the individual development accounts (IDAs) of participating individuals to: (1) increase maximum deposits per individual and per household; (2) facilitate withdrawal of funds from an IDA, with formal approval, during the year following the end of a demonstration project; and (3) require disposal of funds remaining in an IDA at the end of that year. Requires the Department of Health and Human Services (HHS), acting through the Director of Community Services, to make every effort, 90 days after terminating the authority of one qualified entity to operate a demonstration project, to identify another qualified entity (or entities), in the same or a different community, willing and able to conduct one or more demonstration projects. Specifies criteria for giving priority consideration to candidate entities. Revises requirements for contracting with independent research organizations to evaluate demonstration projects. Authorizes the Secretary to: (1) use certain funds to cover the necessary costs of training for a qualified entity conducting a demonstration project, including costs of travel, accommodations, and meals; and (2) waive any requirement of the Act in certain circumstances.

Timely Payment for Veterans' Medical Care Act

United States · United States Congress · 29 July 2015

Timely Payment for Veterans' Medical Care Act This bill authorizes the Department of Veterans Affairs (VA) to enter into contracts with an eligible entity to serve as an administrative contractor with respect to the performance of any or all of the following functions relating to providing medical care and hospital services in non-VA facilities: determining and making the payments required to be made to a non-VA facility; providing education and outreach to individuals enrolled in the patient enrollment system; providing consultative services to institutions, agencies, and other persons to enable them to maintain necessary fiscal records; communicating to non-VA facilities any information or instructions furnished to the administrative contractor by the VA; and performing functions relating to non-VA facility education, training, and technical assistance. An administrative contractor that performs such payment-related functions shall implement a contractor-wide information security program. The VA shall use claims payment error rates or similar methodology of administrative contractors in the processing or reviewing of claims in order to give such contractors an incentive to implement effective education and outreach programs for non-VA facilities.

Weatherization Enhancement, and Local Energy Efficiency Investment and Accountability Act

United States · United States Congress · 29 July 2015

Weatherization Enhancement and Local Energy Efficiency Investment and Accountability Act This bill amends the Energy Conservation and Production Act to reauthorize the Weatherization Assistance Program for low-income persons through FY2020. The Department of Energy (DOE) must make competitive grants to qualified tax-exempt charitable organizations for energy efficiency retrofits of low-income homes. The grants may be used for single-family and multifamily housing. Contractors carrying out weatherization with funds under the bill must be selected through a competitive bidding process and be accredited as specified by this bill. In order to receive a grant, organizations must use a crew chief who is certified or accredited as required by this bill. Beginning on October 1, 2016, DOE must ensure that: (1) each retrofit for which weatherization assistance is provided meets minimum efficiency and quality of work standards, (2) at least 10% of the dwelling units are randomly inspected by an accredited third party to ensure compliance with the standards, and (3) the standards meet or exceed the current industry standards for home performance work. The bill amends the Energy Policy and Conservation Act to reauthorize the program for state energy conservation plans through FY2020.

National Infrastructure Development Bank Act of 2015

United States · United States Congress · 29 July 2015

National Infrastructure Development Bank Act of 2015 Establishes the National Infrastructure Development Bank as a wholly owned government corporation. Makes the Bank's Board of Directors responsible for monitoring and overseeing energy, environmental, telecommunications, and transportation infrastructure projects. Authorizes the Board to: (1) make senior and subordinated direct loans and loan guarantees to assist in the financing or refinancing of an infrastructure project, (2) issue public benefit bonds and provide financing to infrastructure projects, and (3) pay an interest subsidy to the issuer of American Infrastructure Bonds. Requires the Board to establish an Executive Committee to establish requirements and make recommendations for project proposals to be considered for financial assistance. Requires the Bank to establish a Risk Management Committee, which shall: (1) create financial, credit, and operational risk management guidelines for the Bank; (2) set guidelines to ensure diversification of lending activities by geographic region and infrastructure project type; (3) create conforming standards for all financial assistance provided by the Bank; (4) monitor financial, credit, and operational exposure of the Bank; (5) provide financial recommendations to the Board; and (6) ensure that the aggregate amount of interest subsidies provided for American Infrastructure Bonds in a given calendar year does not exceed 28% of interest payable under all such Bonds. Requires the Bank to establish an audit committee. Requires the Board to approve criteria established by the Executive Committee for determining project eligibility for financial assistance. Sets forth criteria to be considered by the Board for each type of infrastructure project. Requires the Executive Committee to conduct an analysis that considers the economic, environmental, and social benefits and costs of each project under consideration, prioritizing projects that contribute to economic growth, lead to job creation, and are of regional or national significance. Requires any financial assistance for an infrastructure project to be repayable from dedicated revenue sources that also secure the infrastructure project obligations. Limits the amount of assistance under this Act to 50% of reasonably anticipated project costs. Exempts all bonds issued by the Bank from state or local government taxation. Sets forth requirements regarding compliance of assisted projects with wage rate, domestic content, and buy American statutes. Requires the Board to establish an American Infrastructure Bond program. Establishes in the Treasury the National Infrastructure Development Bank Trust Fund into which an amount estimated to equal the tax receipts attributable to interest payable under such Bonds is to be appropriated.

Metropolitan Planning Enhancement Act

United States · United States Congress · 29 July 2015

Metropolitan Planning Enhancement Act Revises metropolitan transportation planning organization (MPO) requirements. Prescribes requirements for the designation of new and consolidation of multiple MPOs within a metropolitan statistical area. Defines "consolidated metropolitan planning organization" to mean a sole MPO that serves a metropolitan statistical area. Allows an MPO for an urbanized area with a population over 200,000 to request a high-performing MPO designation from the Department of Transportation (DOT). Specifies criteria DOT shall consider in making such designation. Revises certain allocations of surface transportation program funds to states for: any areas with a population of fewer (under current law, non-urban areas with more) than 5,000, and urbanized areas with a population over 200,000 that have a high-performing MPO. Makes similar changes to the transportation alternatives program. Extends permanently a state's obligational authority to distribute a specified amount of surface transportation program funds for federal-aid highways and highway safety construction programs in urbanized areas with a population over 200,000, including those areas that have a high-performing MPO. Makes permanent a special rule authorizing a state to obligate up to 15% of its apportionment of surface transportation program funds for each fiscal on roads functionally classified as minor collectors in areas of less than 5,000 population. Revises requirements for the apportionment of state planning funds to MPOs. Requires a state's apportionment to be distributed in accordance with a formula that prioritizes the needs of high-performing MPOs. Requires metropolitan planning organizations to involve public port authorities in metropolitan freight transportation planning. Revises the statewide and nonmetropolitan transportation planning process for the development of statewide transportation plans and statewide transportation improvement programs for federal-aid highway projects. Makes certain changes from discretionary to mandatory with respect to such process. Requires DOT to certify at least once every four years that each state has met certain requirements; and other federal laws, regulations, and orders applicable to the statewide and nonmetropolitan and the metropolitan processes. Authorizes DOT to withhold up to 20% of a state's apportionment of funds for federal-aid highway projects and public transportation projects if the state fails to meet such certification. Makes similar changes to requirements for public transportation program projects. Eliminates the requirement that the congestion management process be addressed in the metropolitan transportation planning and statewide and nonmetropolitan transportation planning of such projects in: urbanized transportation management areas with a population over 200,000 individuals, and certain nonattainment areas for ozone or carbon monoxide. Revises requirements authorizing an MPO to voluntarily elect to develop multiple scenarios for consideration as part of the development of the metropolitan transportation plan for a metropolitan planning area. Requires an MPO to offer certain interested parties a reasonable opportunity to participate in the development and consideration of those scenarios as well as provide input during the development and implementation of the transportation plan. Prescribes requirements to require MPOs to create a performance-based target achievement process for adding projects to a transportation improvement program.

USA Act

United States · United States Congress · 29 July 2015

Unified Savings and Accountability Act or the USA Act Requires: (1) the Administrator for Federal Procurement Policy to issue guidance to federal agencies to reinvigorate the role of the competition advocate, (2) the Office of Management and Budget (OMB) to issue government-wide savings goals for the strategic sourcing of goods and services by executive agencies required to designate or appoint a Chief Financial Officer, (3) the Chief Information Officer of each agency to submit to the OMB a report on potentially duplicative information technology investments, and (4) the modification of the Federal Acquisition Regulation to address the use of reverse auctions by federal agencies. Requires each federal agency to: (1) maintain adequate inventory controls and accountability systems for real property under its control, (2) develop workforce projections to assess the need of the federal workforce regarding the use of real property, (3) continuously survey real property under its control to identify property suitable for colocation or consolidation with other agencies and facilities, (4) establish goals to reduce excess and underutilized federal property, (5) identify leased space that is not fully used or occupied, and (6) conduct an inventory and make an assessment of real property under its control on an annual basis. Establishes a Federal Real Property Council to: (1) develop guidance and ensure implementation of an efficient and effective real property management strategy, (2) identify opportunities to better manage real property assets, and (3) reduce the costs of managing real property. Requires agencies with independent leasing authority to submit to the Council a list of all their leases. Requires the General Services Administration to establish and maintain a database of real property under the custody and control of all federal agencies Requires the OMB to establish a pilot program to dispose of any surplus property. Authorizes the Department of Housing and Urban Development (HUD) to make grants to private nonprofit organizations to purchase surplus real property to assist the homeless. Amends title XI (General Provisions) of the Social Security Act to require the Department of Health and Human Services to submit to Congress a report on efforts to finalize plans and schedules for fully implementing and expanding the use of the Integrated Data Repository and on actions taken to plan, schedule, and conduct training on the One Program Integrity System. Amends the Internal Revenue Code to authorize the Secretary of State to deny, revoke, or limit a passport of an individual who has a seriously delinquent tax debt in excess of $50,000. Prohibits the Department of the Treasury from minting or issuing any coin, or engraving or printing any U.S. currency, that costs more to produce than the denomination of such coin or currency. Requires the Government Publishing Office (GPO) to make any document of the House of Representatives or Senate available only in an electronic format accessible through the Internet and prohibits the printing or distribution of a printed copy of any such document, with a limited exception for requests by any person for whom the GPO would have been required to provide a printed copy. Directs the Board of Governors of the Federal Reserve System to: (1) sequester all $1 coins bearing the design common to $1 coins minted and issued from 1979 through 1981 and in 1999; (2) undertake and report on efforts to improve the circulation of the $1 coin, other than those sequestered; (3) continuously conduct education programs to help businesses using or accepting cash to choose the best mix of $1 coins and bank notes to facilitate and reduce transaction costs; and (4) work with the Departments of State and the Treasury to ensure that countries that have adopted the dollar as a base unit of exchange and that place orders for supplies of $1 monetary units are fully briefed on the durability and longevity of $1 coins in high-circulation economies. Declares it to be U.S. policy that after $1 coins achieve sufficient market penetration, $1 coins should replace $1 Federal Reserve notes. Allows Federal Reserve banks to continue to place $1 Federal Reserve notes into circulation until the number of $1 coins placed into circulation exceeds 600 million annually, or until four years after enactment of this Act, whichever is earlier. Directs the Internal Revenue Service to develop a long-term strategy to improve its Internet web services provided to taxpayers. Directs HUD and the Departments of Agriculture and Veterans Affairs to: (1) analyze, each year, the effectiveness and long-term costs and benefits of their programs, actions, and strategies for avoidance or mitigation of foreclosure losses regarding loans for and mortgages on one- to four-family homes made, insured, or guaranteed by such Departments; and (2) provide additional guidance on loss mitigation efforts to servicers of such loans and mortgages.

Waterway LNG Parity Act of 2015

United States · United States Congress · 29 July 2015

Waterway LNG Parity Act of 2015 This bill amends the Internal Revenue Code to modify the excise tax rate for the Inland Waterways Trust Fund to equal 29 cents per gallon or the per energy equivalent of a gallon of diesel in the case of liquefied natural gas, as defined by this Act.

To amend the Internal Revenue Code of 1986 to provide for a reduction in improper claims of refundable credits by directing the Secretary of the Treasury to ensure consistency of requirements for self and paid tax return preparers, and for other purposes.

United States · United States Congress · 29 July 2015

This bill amends the Internal Revenue Code to: (1) direct the Internal Revenue Service to ensure that all procedures and questions used to determine eligibility for the earned income tax credit, the child tax credit, and the American Opportunity, Hope Scholarship, and Lifetime Learning tax credits are substantially the same regardless of the method used for preparing and filing a tax return; and (2) extend the due diligence requirement for determining eligibility for the earned income tax credit to tax return preparers who prepare returns claiming such other tax credits.

A PLUS Act

United States · United States Congress · 29 July 2015

Academic Partnerships Lead Us to Success or the A PLUS Act   This bill allows each state to receive federal elementary and secondary education funds on a consolidated basis and manage the funds to advance the educational policy of the state. States must submit to the Department of Education a declaration of intent no less than every five years. Each declaration must be formulated by a combination of specified state officials or by referendum and must list the programs for which consolidated funding is requested. States may use such funds for any educational purpose permitted by state law, but must make certain assurances that they will use fiscal control and fund accounting procedures, abide by federal civil rights laws, advance educational opportunities for the disadvantaged, and use federal funds to supplement rather than supplant state funding. Each declaration state shall: (1) inform the public about its student achievement assessment system; (2) report annually on student progress toward the state's proficiency standards by specified student groups; and (3) provide for the equitable participation of private school children and teachers in the same manner as provided for under current law.

To amend the Internal Revenue Code of 1986 to exclude payments received under the Work Colleges Program from gross income, including payments made from institutional funds.

United States · United States Congress · 29 July 2015

Amends the Internal Revenue Code to exclude from gross income payments received by a student under a comprehensive student work-learning-service program operated by a work college.

To amend the Internal Revenue Code of 1986 to remove the deduction for charitable contributions from the overall limitation on itemized deductions.

United States · United States Congress · 29 July 2015

Amends the Internal Revenue Code to exempt the tax deduction for charitable contributions from the limitation on itemized deductions based on taxpayer adjusted gross income.

To amend the Internal Revenue Code of 1986 to allow tax free distributions from health savings accounts for fitness facility membership and classes.

United States · United States Congress · 29 July 2015

This bill amends the Internal Revenue Code to allow a tax-free distribution from a health savings account for amounts paid for membership in, or programs of physical exercise or activity at, a fitness facility.  

Disaster Savings and Resilient Construction Act of 2015

United States · United States Congress · 29 July 2015

Disaster Savings and Resilient Construction Act of 2015 Amends the Internal Revenue Code to allow a business-related tax credit for a specified portion of the cost of commercial and residential buildings that comply with resilient construction requirements in a federally-declared major disaster area. Defines "resilient construction requirements" as requirements that such buildings are designed and constructed to: (1) resist hazards brought on by a major disaster; (2) continue to provide their primary functions after a major disaster; (3) reduce the magnitude or duration of a disruptive event; and (4) have the absorptive capacity, adaptive capacity, and recoverability to withstand a potentially disruptive event. Terminates such credit for any any property for which a certificate of occupancy is issued after December 31, 2019.

Qualifying Renewable Chemical Production or Investment Tax Credit Act of 2015

United States · United States Congress · 29 July 2015

Qualifying Renewable Chemical Production or Investment Tax Credit Act of 2015 This bill amends the Internal Revenue Code to allow a business-related tax credit for the production of renewable chemicals. The bill defines "renewable chemical" as any chemical that: (1) is produced in the United States from renewable biomass; (2) is sold or used for the production of chemical products, polymers, plastics, or formulated products or as chemicals, polymers, plastics, or formulated products; (3) has a biobased content of 95% or higher; (4) is the product of, or reliant upon, biological or thermal conversion of renewable biomass; (5) is not sold or used for the production of any food, feed, or fuel; and (6) is not a combination of certain specified renewable chemicals. The bill also allows a tax credit for investment in renewable chemical production facilities. The bill requires the Department of the Treasury to establish a program to allocate renewable chemical tax credit amounts to eligible taxpayers and imposes an aggregate limit on the amount of credits that may be allocated to not more than $500 million during the 5-year period after enactment of this Act.

Workforce Development Investment Act of 2015

United States · United States Congress · 29 July 2015

Workforce Development Investment Act of 2015 Amends the Internal Revenue Code to allow a business-related tax credit of $2,000 for each community college or other institution of higher education engaged in a partnership with an employer to improve workforce development and job training for students. Allows a maximum credit of $10,000 in any taxable year.

Downwinders Compensation Act of 2015

United States · United States Congress · 29 July 2015

Downwinders Compensation Act of 2015 This bill amends the Radiation Exposure Compensation Act to expand eligibility for restitution relating to atmospheric nuclear testing to individuals who were present, during the periods of testing, in any part of Clark County, Nevada, or any part of any county in Arizona that has a part north of the Grand Canyon. This bill amends the Internal Revenue Code to eliminate the tax deduction for charitable contributions that are required to purchase a ticket to a college sporting event.

Earmark Elimination Act of 2015

United States · United States Congress · 29 July 2015

Earmark Elimination Act of 2015 Makes it out of order in the House of Representatives to consider a bill, joint resolution, or any other measure that includes a congressional earmark or limited tax or tariff benefit. Makes a conforming amendment to Rule XXI (Restrictions on Certain Bills) of the Rules of the House of Representatives.

To amend the Internal Revenue Code of 1986 to allow the volumetric excise tax credit for liquid fuel derived from natural gas through the Fischer-Tropsch process.

United States · United States Congress · 29 July 2015

This bill amends the Internal Revenue Code to allow an alternative fuel excise tax credit for liquid fuel derived from natural gas through the Fischer-Tropsch process. The Fischer-Tropsch process is a collection of chemical reactions that converts a mixture of carbon monoxide and hydrogen into liquid hydrocarbons.

Medicare Post-Acute Care Value-Based Purchasing Act of 2015

United States · United States Congress · 29 July 2015

Medicare Post-Acute Care Value-Based Purchasing Act of 2015 This bill amends title XVIII (Medicare) of the Social Security Act to: (1) modify market basket percentages for post-acute care (PAC) providers, and (2) establish a PAC value-based purchasing program under which PAC providers receive value-based incentive payments. PAC providers are skilled nursing facilities, inpatient rehabilitation facilities, home health agencies, and long-term care hospitals. A market basket is an index that reflects inflation and is used to update payments and cost limits. Under current law, market basket percentage increases for PAC providers are generally based on the application of a formula based on costs from the preceding fiscal year, but for FY2018 these increases are fixed at 1%. The bill repeals these fixed increases, leaving FY2018 increases to instead be determined according to the existing formula. With respect to the PAC value-based purchasing program, the bill: (1) requires the Centers for Medicare & Medicaid (CMS) to establish performance standards and scores by which to rank PAC providers; (2) specifies how CMS must calculate value-based incentive payments for each type of PAC provider in accordance with such ranking; (3) requires CMS to make specified annual adjustments to how incentive payments are calculated; and (4) establishes limits on administrative and judicial review. Under current law, a value-based purchasing program for skilled nursing facilities has been established to begin in FY2019. The bill maintains this program but specifies that it must terminate in FY2025.

Strengthening DSH and Medicare Through Subsidy Recapture and Payment Reform Act of 2015

United States · United States Congress · 29 July 2015

Strengthening DSH and Medicare Through Subsidy Recapture and Payment Reform Act of 2015 This bill amends title XVIII (Medicare) of the Social Security Act to alter the method of determining disproportionate share hospital (DSH) payments under the Medicare program. (DSH payments compensate hospitals for the higher operating costs they incur in treating a large share of low-income patients.) The Centers for Medicare & Medicaid Services (CMS) must estimate the aggregate amount of payments to be made for each fiscal year; if the estimated amount exceeds $3.3 billion, then each DSH payment shall be made according to its ratio to that limit. CMS must make supplementary DSH payments to certain hospitals located in Alabama, Florida, Georgia, Idaho, Kansa, Louisiana, Maine, Mississippi, Missouri, Nebraska, North Carolina, Oklahoma, South Carolina, South Dakota, Tennessee, Texas, Utah, Virginia, Wisconsin, or Wyoming. The bill also amends the Internal Revenue Code to modify provisions related to overpayments made to taxpayers for tax credits under the Patient Protection and Affordable Care Act (PPACA). Under current law, if the advance payments to a taxpayer for premium tax credits under PPACA exceed the allowable credit, the tax imposed shall be increased by the amount of such excess, subject to certain income-based limitations. The bill eliminates these income-based limitations.

Expressing the sense of the House of Representatives that the enactment of the Patient Protection and Affordable Care Act of 2009, Public Law 111-148, violated article I, section 7 of the United States Constitution because it was a bill for raising revenue that did not originate in the House of Representatives.

United States · United States Congress · 29 July 2015

Expresses the sense of the House of Representatives that: (1) H.R. 3590 of the 111th Congress, the Service Members Home Ownership Tax Act of 2009, as passed by the House, was not a "bill for raising revenue" within the meaning of Article I, Section 7 of the Constitution; (2) H.R. 3590, the Patient Protection and Affordable Care Act (PPACA), as passed by the Senate, was a "bill for raising revenue"; and (3) PPACA was not within the power of the Senate to "propose or concur with Amendments as on other Bills" within the meaning of Article I, Section 7, clause 2 of the Constitution.

USA Act

United States · United States Congress · 29 July 2015

Unified Savings and Accountability Act or the USA Act Requires: (1) the Administrator for Federal Procurement Policy to issue guidance to federal agencies to reinvigorate the role of the competition advocate, (2) the Office of Management and Budget (OMB) to issue government-wide savings goals for the strategic sourcing of goods and services by executive agencies required to designate or appoint a Chief Financial Officer, (3) the Chief Information Officer of each agency to submit to the OMB a report on potentially duplicative information technology investments, and (4) the modification of the Federal Acquisition Regulation to address the use of reverse auctions by federal agencies. Requires each federal agency to: (1) maintain adequate inventory controls and accountability systems for real property under its control, (2) develop workforce projections to assess the need of the federal workforce regarding the use of real property, (3) continuously survey real property under its control to identify property suitable for colocation or consolidation with other agencies and facilities, (4) establish goals to reduce excess and underutilized federal property, (5) identify leased space that is not fully used or occupied, and (6) conduct an inventory and make an assessment of real property under its control on an annual basis. Establishes a Federal Real Property Council to: (1) develop guidance and ensure implementation of an efficient and effective real property management strategy, (2) identify opportunities to better manage real property assets, and (3) reduce the costs of managing real property. Requires agencies with independent leasing authority to submit to the Council a list of all their leases. Requires the General Services Administration to establish and maintain a database of real property under the custody and control of all federal agencies Requires the OMB to establish a pilot program to dispose of any surplus property. Authorizes the Department of Housing and Urban Development (HUD) to make grants to private nonprofit organizations to purchase surplus real property to assist the homeless. Amends title XI (General Provisions) of the Social Security Act to require the Department of Health and Human Services to submit to Congress a report on efforts to finalize plans and schedules for fully implementing and expanding the use of the Integrated Data Repository and on actions taken to plan, schedule, and conduct training on the One Program Integrity System. Amends the Internal Revenue Code to authorize the Secretary of State to deny, revoke, or limit a passport of an individual who has a seriously delinquent tax debt in excess of $50,000. Prohibits the Department of the Treasury from minting or issuing any coin, or engraving or printing any U.S. currency, that costs more to produce than the denomination of such coin or currency. Requires the Government Publishing Office (GPO) to make any document of the House of Representatives or Senate available only in an electronic format accessible through the Internet and prohibits the printing or distribution of a printed copy of any such document, with a limited exception for requests by any person for whom the GPO would have been required to provide a printed copy. Directs the Board of Governors of the Federal Reserve System to: (1) sequester all $1 coins bearing the design common to $1 coins minted and issued from 1979 through 1981 and in 1999; (2) undertake and report on efforts to improve the circulation of the $1 coin, other than those sequestered; (3) continuously conduct education programs to help businesses using or accepting cash to choose the best mix of $1 coins and bank notes to facilitate and reduce transaction costs; and (4) work with the Departments of State and the Treasury to ensure that countries that have adopted the dollar as a base unit of exchange and that place orders for supplies of $1 monetary units are fully briefed on the durability and longevity of $1 coins in high-circulation economies. Declares it to be U.S. policy that after $1 coins achieve sufficient market penetration, $1 coins should replace $1 Federal Reserve notes. Allows Federal Reserve banks to continue to place $1 Federal Reserve notes into circulation until the number of $1 coins placed into circulation exceeds 600 million annually, or until four years after enactment of this Act, whichever is earlier. Directs the Internal Revenue Service to develop a long-term strategy to improve its Internet web services provided to taxpayers. Directs HUD and the Departments of Agriculture and Veterans Affairs to: (1) analyze, each year, the effectiveness and long-term costs and benefits of their programs, actions, and strategies for avoidance or mitigation of foreclosure losses regarding loans for and mortgages on one- to four-family homes made, insured, or guaranteed by such Departments; and (2) provide additional guidance on loss mitigation efforts to servicers of such loans and mortgages.

Reducing Tax Preparation Burdens for American Investments and Repairs Act

United States · United States Congress · 29 July 2015

Reducing Tax Preparation Burdens for American Investments and Repairs Act This bill directs the Department of the Treasury to amend Treasury regulations relating to the election of a taxpayer to expense in the current taxable year certain depreciable business assets that would otherwise be capitalized and depreciated over a period of time. Current regulations provide for a safe harbor rule that allows expensing of such assets that do not exceed $500 per invoice for taxpayers without applicable financial statements. This bill would increase the safe harbor threshold to $2,500 per invoice for such taxpayers for taxable years beginning after 2015.

End Oil and Gas Tax Subsidies Act of 2015

United States · United States Congress · 29 July 2015

End Oil and Gas Tax Subsidies Act of 2015 This bill amends the Internal Revenue Code to: increase to seven years the amortization period for geological and geophysical expenditures; repeal the tax credits for producing oil and gas from marginal wells and for enhanced oil recovery; repeal the tax deduction for the intangible drilling and development costs of oil and gas wells; repeal percentage depletion for oil and gas wells; repeal the tax deduction for tertiary injectant expenses; repeal the passive loss exception for working interests in oil and gas property; deny the tax deduction for income attributable to domestic production activities for oil and gas activities; prohibit the use of the last-in, first-out (LIFO) accounting method by major integrated oil companies; and limit the foreign tax credit for dual capacity taxpayers (i.e., taxpayers who are subject to a levy of a foreign country or U.S. possession and receive specific economic benefits from such country or possession).

Community Bank Flexibility Act

United States · United States Congress · 29 July 2015

Community Bank Flexibility Act This bill amends the Internal Revenue Code, with respect to the tax treatment of small banks, to: (1) allow such banks to reorganize as either corporations or partnerships for tax purposes, (2) permit such banks to reorganize without incurring an additional tax for liquidation, and (3) impose a five-year recognition period of the built-in gains of such banks.

Expressing the sense of Congress that any reform or repeal of the last-in, first-out method of accounting for inventories (LIFO) would cause irreparable and unnecessary damage to United States businesses.

United States · United States Congress · 29 July 2015

Expresses the sense of Congress that reform or repeal of provisions of the Internal Revenue Code relating to the last-in, first-out (LIFO) method of accounting for inventories would cause irreparable and unnecessary damage to U.S. businesses.

DYNAMIC SCORING: HOW WILL IT AFFECT FISCAL POLICYMAKING?

United States · United States Senate · 28 July 2015

VA Medical Center Recovery Act

United States · United States Congress · 28 July 2015

Failing VA Medical Center Recovery Act This bill establishes in the Department of Veterans Affairs (VA): (1) an Office of Failing Medical Center Recovery, and (2) the position of Under Secretary for Failing Medical Center Recovery to head the Office. The Office shall carry out the managerial and day-to-day operational control of each VA failing medical center. The VA shall: publish in the Federal Register and on a publicly available VA website a compilation of key health metrics for each VA medical center; certify semiannually that each VA medical center ranked as "failing" is subject to managerial and day-to-day operational control by the Office; revoke the certification of a VA medical center as a failing medical center if it achieves a ranking of "satisfactory" or better for three consecutive fiscal quarters; submit to Congress a quarterly report on the Office, including actions taken by the Under Secretary regarding covered failing medical centers; and transfer each covered failing medical center from the direct control of the relevant Veterans Integrated Service Network to the direct control of the Under Secretary. The Inspector General of the VA shall prioritize investigations relating to covered failing medical centers, and the Office of Accountability Review shall prioritize investigations of whistle blower retaliation relating to such centers. Office employees shall be included in the VA education tuition reimbursement program.

Student Financial Aid Simplification Act

United States · United States Congress · 28 July 2015

Student Financial Aid Simplification Act This bill amends title IV (Student Assistance) of the Higher Education Act of 1965 to determine a student's financial need and federal financial aid eligibility by using tax return information, unless such student qualifies for the simplified needs test or a zero expected family contribution. It amends the Internal Revenue Code to authorize the Internal Revenue Service (IRS) to disclose certain tax return information to the Department of Education (ED). Students must submit to ED certain supplemental information not available from the IRS. The bill requires ED to provide such tax return information to states and institutions of higher education, without charge, for use processing loan applications and determining institutional and state financial aid awards.

Helping Americans Save Act of 2015

United States · United States Congress · 28 July 2015

Helping Americans Save Act of 2015 Amends the Internal Revenue Code to expand eligibility for the retirement savings tax credit by increasing income eligibility limits. Allows an annual inflation adjustment to such income levels for taxable years beginning after 2015. Amends title IV, part A (Temporary Assistance for Needy Families) of the Social Security Act to allow the disregard of the value of certain retirement plans for purposes of determining eligibility for programs to assist needy families, social security disability benefits, and low-income home energy assistance.

PILT and SRS Certainty Act

United States · United States Congress · 28 July 2015

PILT and SRS Certainty Act This bill appropriates funds to carry out the Payment in Lieu of Taxes Program for the first full fiscal year after the enactment of this Act and for each of the following four fiscal years. This Program compensates local governments for tax revenue lost due to tax-exempt federal lands within their boundaries. The bill amends the Secure Rural Schools and Community Self-Determination Act of 2000 to extend payment and project authorities for the Secure Rural Schools and Community Self-Determination Program for five years. This Program provides payments to states to compensate for the cost of providing services in tax-exempt federal lands within their jurisdiction.

Surface Transportation and Veterans Health Care Choice Improvement Act of 2015

United States · United States Congress · 28 July 2015

Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 Directs the Secretary of Transportation to reduce the amount apportioned for a surface transportation program, project, or activity for FY2015 by amounts apportioned or allocated under the Highway and Transportation Funding Act of 2014 and the Highway and Transportation Funding Act of 2015 for the period from October 1, 2014, through July 31, 2015. Amends the Highway and Transportation Funding Act of 2014 to continue from October 1, 2014, through October 29, 2015, and authorizes appropriations through that period for, specified federal-aid highway programs under: the Moving Ahead for Progress in the 21st Century Act (MAP-21), the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) Technical Corrections Act of 2008, SAFETEA-LU, the Transportation Equity Act for the 21st Century (TEA-21), the National Highway System Designation Act of 1995, the Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA), and other specified law. Subjects funding for FY2015, and for the period October 1, 2015, through October 29, 2015, for such programs to certain funding level restrictions. Amends MAP-21 to authorize appropriations out of the general fund of the Treasury for the Tribal High Priority Projects program for the same period. Prescribes an obligation ceiling of $40.256 billion for FY2015, including $3,189,683,060 for the period October 1, 2015, through October 29, 2015, for federal-aid highway and highway safety construction programs. Authorizes appropriations from the HTF (other than the Mass Transit Account) for administrative expenses of the federal-aid highway program for the same period. Extends for the same period the authorization of appropriations for National Highway Traffic Safety Administration (NHTSA) safety programs, including: highway safety research and development, national priority safety programs, the National Driver Register, the High Visibility Enforcement Program, and NHTSA administrative expenses. Amends SAFETEA-LU to extend for the same period high-visibility traffic safety law enforcement campaigns under the High Visibility Enforcement Program. Sets aside a specified amount of the total apportionment to states for highway safety programs for a cooperative program to research and evaluate priority highway safety countermeasures for the same period. Extends for the same period the authorization of appropriations for Federal Motor Carrier Safety Administration (FMCSA) programs, including: motor carrier safety grants, FMCSA administrative expenses, commercial driver's license program improvement grants, border enforcement grants, performance and registration information system management grants, commercial vehicle information systems and networks deployment grants, safety data improvement grants, a set-aside for high priority activities that improve commercial motor vehicle safety and compliance with commercial motor vehicle safety regulations, a set-aside for new entrant motor carrier audit grants, FMCSA outreach and education, and the commercial motor vehicle operators grant program. Amends the Dingell-Johnson Sport Fish Restoration Act to continue, for the same period, the authorized distribution of funds for coastal wetlands, recreational boating safety, projects under the Clean Vessel Act of 19921, boating infrastructure projects, and the National Outreach and Communications Program. Extends for the same period the apportionment of nonurbanized (rural) area formula grants for competitive grants and formula grants for public transportation on Indian reservations. Extends the apportionment of urbanized area formula grants for passenger ferry projects for the same period. Extends for the same period the authorization of appropriations from the HTF Mass Transit Account for: formula grants for public transportation, including allocations for specified projects; research, development demonstration, and deployment projects; the transit cooperative research program; technical assistance and standards development grants; human resources and training grants; capital investment grants; and administrative expenses. Allocates, for the same period, certain amounts to states and territories for formula bus and bus facilities grants. Authorizes appropriations for the same period for hazardous materials (hazmat) transportation safety projects. Authorizes the Secretary to make certain expenditures, including an amount for hazmat training grants, from the Hazardous Materials Emergency Preparedness Fund for the same period. Amends the Internal Revenue Code to extend through October 30, 2015, the authority for expenditures from: (1) the Highway and Mass Transit Accounts of the Highway Trust Fund, (2) the Sport Fish Restoration and Boating Trust Fund, and (3) the Leaking Underground Storage Tank Trust Fund. Appropriates additional funds to the Highway and Mass Transit Accounts of the Highway Trust Fund. Requires tax information returns reporting mortgage interest received in a trade or business to include: (1) the outstanding principal on the mortgage, (2) the date of the origination of the mortgage, and (3) the address of the property which secures the mortgage. Requires that: (1) the value of the basis in any property acquired from a decedent be consistent with the basis as determined for estate tax purposes; and (2) executors of estates disclose to the Internal Revenue Service and to persons acquiring any interest in the decedent's estate information identifying the value of each interest received. Makes the six-year limitation on assessments of additional tax applicable to understatements of gross income due to an overstatement of unrecovered costs or other basis. Changes tax return due dates for partnerships, S corporations, and C corporations. Extends the automatic extension for corporate income tax returns from three to six months. Extends through 2025 the authority for transfers of excess pension assets of a defined benefit plan to a retiree health benefits account. Equalizes excise tax rates for liquefied petroleum gas, liquefied natural gas, and compressed natural gas. Revises aviation security service passenger fee requirements. Requires the deposit into the Treasury as offsetting receipts the following sums collected to pay the costs of providing civil aviation security services to airline passengers: $1.560 billion for FY2024, and $1.6 billion for FY2025. VA Budget and Choice Improvement Act Directs the Department of Veterans Affairs (VA) to develop a plan to consolidate all non-VA provider programs into a new, single Veterans Choice Program to furnish hospital care and medical services at non-VA facilities for veterans in the patient enrollment system. Requires the presidential budget for FY2017 and every ensuing fiscal year to include an appropriations account for non-VA provider programs. Grants the VA temporary authority, until the end of FY2015, to use certain transfers from the Veterans Choice Fund to pay for health care for eligible veterans at non-VA facilities, including pharmaceuticals for treatment of Hepatitis C. Modifies requirements of the Veterans Access, Choice, and Accountability Act of 2014 to: repeal the 60-day limit on follow-up care; repeal the August 1, 2012, enrollment limitation on the eligibility of veterans in the patient enrollment system; extend provider eligibility to any health care provider meeting VA criteria; and base the 40-mile distance requirement as on distance traveled from a VA medical facility, including one offering primary care for a veteran seeking primary care. Prohibits the use of funds by the VA to expand the dialysis pilot program, or to create any new dialysis capability provided by the VA in a facility that is not an initial facility under the dialysis pilot program, until an independent analysis of the dialysis pilot program is conducted for each such initial facility and 180 days have elapsed since the VA reports on the results. Amends the Internal Revenue Code to: exclude individuals covered for medical care under TRICARE or the VA from the determination of whether an employer is an applicable large employer with respect to employee enrollment in minimum essential health care coverage under an eligible employer-sponsored plan, treat a veteran receiving hospital care or medical services for a service-connected disability as not disqualified from participating in or contributing to a tax-preferred health savings account.

Helping Veterans Save for Health Care Act of 2015

United States · United States Congress · 28 July 2015

Helping Veterans Save for Health Care Act of 2015 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.

Paycheck Relief Act of 2015

United States · United States Congress · 28 July 2015

Paycheck Relief Act of 2015 This bill amends the Internal Revenue Code to reduce Federal Insurance Contributions Act (FICA) tax rates on wage income and corresponding tax rates on self-employment income.

Student Agriculture Protection Act of 2015

United States · United States Congress · 28 July 2015

Student Agriculture Protection Act of 2015 This bill amends the Internal Revenue Code to exclude from the gross income of a student farmer gain from the sale or exchange of personal property, including livestock,  produced by such student farmer. The bill defines "student farmer" as an individual who has not attained age 18 and who is enrolled in a program established by Future Farmers of America or in a 4-H club.

Honest Dynamic Scoring Resolution

United States · United States Congress · 28 July 2015

Honest Dynamic Scoring Resolution Amends Rule XIII (Calendars and Committee Reports) of the Rules of the House of Representatives to revise the threshold at which a piece of major legislation's gross budgetary effect requires the Congressional Budget Office (CBO) to provide cost estimates that incorporate macroeconomic variables resulting from the legislation (dynamic scoring). Changes the threshold from 0.25% of the current projected gross domestic product for that fiscal year to 1% of the total amount of discretionary spending in the most recently ended fiscal year. Requires a CBO cost estimate for any appropriation bill or joint resolution which funds a project, program, or activity authorized by major legislation to incorporate the budgetary effects of changes in economic output, employment, capital stock, and other macroeconomic variables resulting from the legislation. Requires the central value within a range to be used for official scoring purposes if CBO provides a range of estimates in addition to a central value for such legislation. Authorizes CBO to use traditional scoring methods when making such an estimate if the estimate will be the same under both that method and the dynamic scoring method.

Department of Homeland Security Border Security Metrics Act of 2015

United States · United States Congress · 27 July 2015

Department of Homeland Security Border Security Metrics Act of 2015 This bill directs the Department of Homeland Security (DHS) to develop and annually implement specified metrics to measure the effectiveness of: (1) security between ports of entry; (2) security at ports of entry; (3) security in the maritime environment; and (4) aviation assets and operations of the Office of Air and Marine of U.S. Customs and Border Protection, including in detecting and apprehending subjects and in seizing illicit drugs. Such metrics shall be informed by situational awareness, which is defined as knowledge and unified understanding of current unlawful cross-border activity. DHS shall: (1) make data related to apprehensions, inadmissible aliens, drug seizures, and other enforcement actions available to the public, academic research, and law enforcement communities in accordance with applicable privacy laws; (2) provide DHS's Office of Immigration Statistics with unfettered access to the data; (3) submit an annual report containing such metrics and the data and methodology used to develop such metrics to specified congressional committees and the Comptroller General; and (4) after submitting its final report, evaluate and update such metrics to ensure that they meet DHS's performance management needs and are suitable to measure the effectiveness of border security. The Comptroller General shall submit a biannual report that analyzes the suitability and statistical validity of the data and methodology contained in such DHS reports and that includes recommendations on: (1) the feasibility of other suitable metrics for measuring the effectiveness of border security, and (2) improvements that need to be made to the metrics being used to measure such effectiveness. After the end of each fiscal year through FY2025, DHS must submit a "State of the Border" report that includes: (1) trends for each metric under this Act for the last 10 years, and (2) selected analysis into related aspects of illegal flow rates.

Simplifying Financial Aid for Students Act of 2015

United States · United States Congress · 27 July 2015

Simplifying Financial Aid for Students Act of 2015 This bill amends title IV (Student Assistance) of the Higher Education Act of 1965 to require the Department of Education (ED) to provide for the use of tax information from the second preceding tax year (the "prior, prior year") to determine a student's financial aid eligibility. It requires data sharing between the Internal Revenue Service and ED, pursuant to taxpayer consent. The bill also increases from $23,000 to $30,000 the adjusted gross income threshold used to determine whether a student qualifies for an automatic zero expected family contribution (EFC) in the calculation of such student's financial need. A dependent student is eligible for an automatic zero EFC if the student's parents have adjusted gross income up to $30,000. An independent student with non-spouse dependents is eligible for a zero EFC if the student and spouse have adjusted gross income up to $30,000.

Recovering Missing Children Act

United States · United States Congress · 23 July 2015

Recovering Missing Children Act Amends the Internal Revenue Code to allow the disclosure of tax returns and return information to officers and employees of state or local law enforcement agencies who are partnering with a federal agency in investigations of missing or exploited child cases and who are personally and directly engaged in such investigations. Limits the use of such information solely for locating a missing child, in a grand jury proceeding, or in any preparation for judicial or administrative proceedings.

Simplifying the Application for Student Aid Act

United States · United States Congress · 23 July 2015

Simplifying the Application for Student Aid Act This bill amends title IV (Student Assistance) of the Higher Education Act of 1965 to require the Department of Education to provide for the use of tax information from the second preceding tax year (the "prior, prior year") to determine a student's financial aid eligibility. It requires data sharing between the Internal Revenue Service and the Department of Education, pursuant to taxpayer consent.

Hire More Heroes Act of 2015

United States · United States Congress · 23 July 2015

Hire More Heroes Act of 2015 This joint resolution amends the Internal Revenue Code to exempt any employee with coverage under a health care program administered by the Department of Defense, including the TRICARE program, or by the Department of Veterans Affairs from classification as an eligible employee of an applicable large employer for purposes of the employer mandate under the Patient Protection and Affordable Care Act to provide eligible employees with minimum essential health care coverage. The budgetary effects of this joint resolution are not entered on either PAYGO scorecard under the Statutory Pay-As-You-Go Act of 2010.

New American Success Act of 2015

United States · United States Congress · 23 July 2015

New American Success Act of 2015 This bill states that it is U.S. policy to promote the civic, linguistic, and economic integration of immigrants and their young children into the United States. The Department of Homeland Security (DHS) shall award Initial Entry, Adjustment, and Citizenship Assistance grants to units of local government, community-based organizations, or public or private nonprofit organizations that provide direct assistance to immigrants to the United States. Such grants shall be available for 10 fiscal years beginning with FY2018. Assistance shall be available to a non-citizen who is seeking: (1) permanent residency or naturalization, or (2) relief from removal in order to remain lawfully in the United States. DHS may make grants on a competitive basis to state or local governments to improve the economic, linguistic, and civic integration of immigrants and their children. Such grants shall be available for 10 fiscal years beginning with FY2018. The bill establishes in the Treasury the Integration Success Fund. The Immigration and Nationality Act is amended to revise the waiver of the English language naturalization requirement for senior individuals.

To authorize the Secretary of Veterans Affairs to transfer unobligated amounts previously made available to the Department of Veterans Affairs to the medical accounts of the Department to improve the furnishing of health care to veterans.

United States · United States Congress · 23 July 2015

This bill authorizes the Department of Veterans Affairs (VA) to transfer to any covered medical account any amounts made available to it before enactment of this Act that remain available for obligation. Amounts so transferred shall be merged with and be available for the same purposes as the covered medical account to which transferred and shall be available for obligation or expenditure without fiscal year limitation. Covered medical accounts are the following VA accounts: (1) Veterans Health Administration, Medical Services; (2) Veterans Health Administration, Medical Support and Compliance; and (3) Veterans Health Administration, Medical Facilities.