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Bill· SS. 2360 (108th)referred
United States · United States Congress · 29 April 2004
Nontraditional Student Success Act - Authorizes and appropriates specified funds for Federal Pell grants under the Higher Education Act of 1965 (HEA), including increasing maximum grant amounts for academic years 2005-2006 through 2009-2010, after a specified reduction from the academic year 2003-2004 level for academic year 2004-2005. Amends the HEA to revise the requirements for the allowance of two Pell grants during a single award year to allow the student to be enrolled full-time in a certificate (or, as currently, a degree) program. Requires the Secretary to publish in the Federal Register each academic year a revised table of income protection allowances. Excludes the earned income tax credit (EITC) from financial aid determinations. Authorizes the Secretary to select institutionsof higher education, or systems or consortia of such institutions, for voluntary participation in a Nontraditional Students Demonstration Program, strictly monitored by the Department of Education, to test the effectiveness of providing expanded financial assistance to: (1) less than half-time students for not more than three terms over the duration of the students' course of study; and (2) students in compressed, modular, or other alternative schedules. Directs the Secretary to award competitive grants to eligible institutions for the purposes of improving remedial education. Increases minimum grant amounts for the Federal TRIO programs. Permits student support services and educational opportunity centers to include career and academic (as well as personal) counseling provided by assigned counselors. Makes awards under the Early Intervention and College Awareness Program for six years. Requires services under the Program provided in a cohort approach to be provided through the first year of attendance at a postsecondary education institution to students in the participating grade level. Requires the continuing system of mentoring and advising under an early intervention program to be provided to eligible students through the first year of attendance at a postsecondary education institution. Authorizes appropriations for the Program through FY 2010. Authorizes FY 2005 appropriations for the Child Care Access Means Parents in School Program of campus-based child care services for low-income parents in postsecondary education. Directs the Secretary to establish a website and brochures for providing outreach about financial aid and education tax credits that targets employers, one-stop centers, Head Start centers, and other appropriate locations. Includes among the activities for which grants to Hispanic-serving institutions, as well as grants from the Fund for the Improvement of Postsecondary Education, may be used the introduction of reforms to customize remedial education, including English language instruction, to help students move rapidly from remedial courses into core courses and through program completion. Revises requirements for Special Programs for Students Whose Families Are Engaged in Migrant and Seasonal Farmwork to: (1) specify childcare and transportation among the essential supportive services which may be provided by the high school equivalency program; and (2) authorize appropriations through FY 2010 for both the high school equivalency program and the college assistance migrant program. Amends the Internal Revenue Code to increase from 20 to 50 percent the Lifetime Learning income tax credit, specify that it is for qualified higher education expenses, but reduce the credit limit from $10,000 to $4,000 per year. Makes a portion of the credit refundable. Directs the Secretary of the Treasury to establish a program for making advance payments to eligible educational institutions of such credits on behalf of certified individuals in an amount equal to such a credit for the year.
Bill· SS. 2366 (108th)referred
United States · United States Congress · 29 April 2004
Black Lung Disability Trust Fund Debt Restructuring Act - Requires the Black Lung Disability Trust Fund, on a certain refinancing date, to pay the market value of the outstanding repayable advances, plus accrued interest, by transferring into the general fund of the Treasury specified amounts derived from proceeds from obligations issued to the Secretary of the Treasury and from an appropriation to the Trust Fund under this Act. Authorizes the Trust Fund to issue additional obligations to the Secretary if it is unable to: (1) repay those obligations issued in such initial repayment; or (2) make benefit payments and other authorized expenditures. Amends the Internal Revenue Code to extend provisions for a temporary increase in excise tax levels related to the Trust Fund.
Bill· SS. 2365 (108th)referred
United States · United States Congress · 29 April 2004
Requires the total amount of funds awarded to a State under part A (Improving Basic Programs Operated by Local Educational Agencies) of title I (Improving the Academic Achievement of the Disadvantaged) of the Elementary and Secondary Education Act of 1965 for FY 2004 to be not less than the total amount of funds awarded to the State under such part for FY 2003.
Bill· SS. 2359 (108th)referred
United States · United States Congress · 28 April 2004
Healthy Employees, Healthy Small Business Act of 2004 - Amends the Internal Revenue Code to allow certain small business employers a refundable tax credit for a portion of their employee health insurance costs.
Bill· HRH.R. 4238 (108th)referred
United States · United States Congress · 28 April 2004
Amends the Internal Revenue Code to establish a $1,000 refundable tax credit for an active member of a qualified volunteer fire department (an organization providing firefighting or emergency medical services). Prorates the credit for part-year active members.
Bill· HRH.R. 4243 (108th)referred
United States · United States Congress · 28 April 2004
Amends the Internal Revenue Code to allow a nonrefundable tax credit for the cost of college textbooks. Limits the amount of such credit to $1,000 for any taxable year.
Bill· HRH.R. 4227 (108th)open
United States · United States Congress · 28 April 2004
Middle-Class Alternative Minimum Tax Relief Act of 2004 - Amends the Internal Revenue Code to extend the increased alternative minimum tax exemption amounts for individual taxpayers to taxable year 2005 (currently available for 2003 and 2004). Provides for an inflation adjustment to such amounts for taxable year 2005.
Bill· HRH.R. 4218 (108th)referred
United States · United States Congress · 27 April 2004
High-Performance Computing Revitalization Act of 2004 - Amends the High-Performance Computing Act of 1991 to direct the President to implement a High-Performance Computing Research and Development Program (current law provides for a National High-Performance Computing Program) and revise program requirements. Requires the Director of the Office of Science and Technology Policy to: (1) establish the goals and priorities for Federal high-performance computing research, development, networking, and other activities; (2) establish Program Component Areas that implement such goals and identify the Grand Challenges (i.e., fundamental problems in science or engineering, with broad economic and scientific impact, whose solutions will require the application of high-performance computing resources) that the Program should address; and (3) develop and maintain a research, development, and deployment road map for the provision of high-performance computing systems. Requires the advisory committee on high-performance computing to conduct periodic evaluations of the funding, management, coordination, implementation, and activities of the Program, and report at least once every two fiscal years to specified congressional committees. Modifies provisions regarding responsibilities of the National Science Foundation, the National Aeronautics and Space Administration, the Secretary of Energy, the National Institute of Standards and Technology, the National Oceanic and Atmospheric Administration, and the Environmental Protection Agency.
Bill· HRH.R. 4221 (108th)referred
United States · United States Congress · 27 April 2004
Amends the Internal Revenue Code to reduce capital gain and alternative minimum tax rates on unrecaptured Section 1250 (gain from dispositions of certain depreciable realty) gain for individual taxpayers.
Resolution· HRESH.Res. 607 (108th)passed
United States · United States Congress · 27 April 2004
Sets forth the rule for consideration of the bill (H.R. 4181) to amend the Internal Revenue Code of 1986 to permanently extend the increased standard deduction, and the 15-percent individual income tax bracket expansion, for married taxpayers filing joint returns.
Bill· SS. 2348 (108th)open
United States · United States Congress · 26 April 2004
Amends the Internet Tax Freedom Act to extend until June 1, 2005, the ban on: (1) State or local taxes on Internet access; and (2) State or local multiple or discriminatory taxes on electronic commerce.
Bill· HRH.R. 4193 (108th)referred
United States · United States Congress · 22 April 2004
Amends the Internal Revenue Code to: (1) authorize the Secretary of Housing and Urban Development, at the request of all governments that nominated an area as a renewal community, to expand an area designated as such a community to include certain census tracts of general distress or with increased poverty rates based on 2000 census data; and (2) treat population census tracts with populations of less than 2,000 that are within empowerment zones and that are contiguous to a low income community as low-income communities for purposes of the new markets tax credit.
Bill· HRH.R. 4209 (108th)referred
United States · United States Congress · 22 April 2004
Idling Reduction Tax Credit Act of 2004 - Amends the Internal Revenue Code to allow a business tax credit for 50 percent of the cost of a qualifying idling reduction device, up to $3,500. Defines "qualifying idling reduction device" as any device that is: (1) installed on a heavy-duty diesel-powered on-highway vehicle to provide services that would otherwise require the operation of the main drive engine while the vehicle is temporarily parked or stationary; and (2) certified by the Secretary of Energy to reduce long-duration idling. Directs the Secretary to publish standards for certifying such devices.
Law· HRH.R. 4200 (108th)enacted
United States · United States Congress · 22 April 2004
National Defense Authorization Act for Fiscal Year 2005 - Authorizes appropriations for the Department of Defense (DOD) for FY 2005. Authorizes appropriations to DOD for: (1) procurement, including for aircraft, missiles, weapons and tracked combat vehicles, ammunition, and shipbuilding and conversion; (2) research, development, test, and evaluation, including ballistic missile defense capabilities; (3) operation and maintenance, including for defense working capital funds, the Armed Forces Retirement Home, the Defense Health Program, and chemical agents and munitions destruction; and (4) active and reserve military personnel, including end strengths. Extends certain bonus, special, and incentive pay authorities. Provides bonus repayment requirements with respect to unserved periods. Expands certain travel and transportation allowances. Sets forth provisions or requirements concerning: (1) active and reserve military personnel policy, including revised promotion and duty requirements for joint officers, the extension of age limits for active-duty general and flag officers, and revised retirement rules for officers; (2) ROTC and the military service academies, including the establishment of a Board of Visitors at each academy; (3) acquisition policy and management, including defense acquisition workforce changes and the privatization of military utilities located on non-Federal lands; (4) DOD organization and management; (5) budget and financial matters; (6) the establishment of auxiliaries for military departments and a National Defense Heritage Foundation; (7) DOD civilian personnel policy, including a priority placement program for displaced civilian employees and pay parity with respect to certain DOD civilian personnel; and (8) matters relating to other nations, allies, and friendly foreign nations. Military Construction Authorization Act for Fiscal Year 2005 - Authorizes the Secretaries of Defense and the military departments to acquire real property and carry out specified military construction projects. Authorizes appropriations for: (1) military construction, land acquisition, and military family housing functions; (2) the North Atlantic Treaty Organization (NATO) Security Investment Program; (3) chemical demilitarization construction; and (4) National Guard and reserve forces facilities. Authorizes the Secretary of the Army to establish the Museum Center of the National Museum of the United States Army at Fort Belvoir, Virginia.
Bill· HRH.R. 4216 (108th)open
United States · United States Congress · 22 April 2004
Volunteer First Responders Tax Relief Act of 2004 - Amends the Internal Revenue Code to allow a refundable tax credit of $500 to an individual who volunteers for more than half of the taxable year with a public safety organization, including any organization of firefighters, emergency medical personnel, or other first responders to emergencies.
Bill· HRH.R. 4206 (108th)referred
United States · United States Congress · 22 April 2004
Efficient Energy Through Certified Technologies and Electricity Reliability (EFFECTER) Act of 2004 - Amends the Internal Revenue Code to provide tax incentives affecting: (1) energy efficient commercial building property; (2) new energy efficient homes; (3) certain energy efficient property used in business; (4) nonbusiness energy property; (5) combined heat and power system property; and (6) energy efficient appliances. Amends the Energy Policy and Conservation Act to expand the scope of consumer products that fall within the Energy Conservation Program (other than automobiles). Directs the Federal Trade Commission to initiate a rulemaking regarding: (1) the effectiveness of the current consumer products labeling program in assisting consumers to make purchasing decisions and to improve energy efficiency; and (2) changes to the labeling rules that would improve the effectiveness of consumer product labels. Amends the National Energy Conservation Policy Act to prescribe guidelines under which the head of an executive agency shall procure either an Energy Star product; or a Federal Energy Management Program (FEMP)-designated product in order to meet agency requirements for an energy consuming product. Repeals the termination of authority to enter into new energy savings performance contracts (thereby making such authority permanent). Amends the Energy Conservation and Production Act to direct the Secretary of Energy to establish certain revised Federal building energy efficiency performance standards. Amends the United States Housing Act of 1937 to include within the mandatory activities funded by the Capital Fund: (1) installing fixtures and fittings to improve energy and water-use efficiency; and (2) integrated utility management and capital planning to maximize energy conservation and efficiency measures. Amends the Cranston-Gonzalez National Affordable Housing Act to direct the Secretary of Housing and Urban Development and the Secretary of Agriculture to promulgate energy efficiency standards for rehabilitation and new construction of certain public and assisted housing. Amends the Federal Power Act to grant the Federal Energy Regulatory Commission (FERC) jurisdiction over the FERC-certified Electric Reliability Organization, including any regional entities, and all users, owners and operators of the bulk-power system for purposes of approving specified reliability standards.
Bill· HRH.R. 4207 (108th)referred
United States · United States Congress · 22 April 2004
Fairness for Working Americans Act of 2004 - Amends the Internal Revenue Code to: (1) eliminate the reduction in the percentage of earned income for calculating the refundable portion of the child tax credit (15 to ten percent) for taxable years beginning before 2005; (2) include in earned income for purposes of calculating the refundable portion of the credit otherwise tax excludable combat zone compensation of members of the armed services; and (3) set forth rules for the tax treatment of certain foreign corporations engaging in tax avoidance activities as U.S. domestic corporations.
Bill· HRH.R. 4205 (108th)referred
United States · United States Congress · 22 April 2004
Amends the Internal Revenue Code to allow a tax credit for 50 percent of the cost of a qualified hydrogen-powered vehicle refueling property. Defines "qualified hydrogen-powered vehicle refueling property" as a depreciable property for the production, storage or dispensing of hydrogen fuel into the fuel tank of a motor vehicle propelled by such fuel. Terminates the credit after 2013.
Bill· SS. 2326 (108th)referred
United States · United States Congress · 21 April 2004
Farmer Tax Fairness Act of 2004 - Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to revise the optional method of computing the net earnings of self-employed individuals for purposes of determining social security benefit eligibility. Replaces the numerical formula for determining benefit eligibility with an indexed calculation based on a lower limit (the amount required under the Social Security Act for a quarter of coverage) and an upper limit (150 percent of the lower limit).
Bill· HRH.R. 4181 (108th)open
United States · United States Congress · 21 April 2004
Amends the Internal Revenue Code to permanently extend: (1) the increased standard deduction for married taxpayers filing joint returns or for surviving spouses (twice the deduction for single taxpayers); and (2) the increase in the taxable income level for qualifying married taxpayers filing joint returns or surviving spouses for the 15-percent tax bracket. Provides that the general terminating date under the Economic Growth and Tax Relief Reconciliation Act of 2001 (December 31, 2010) shall not apply to the extensions provided by this Act.
Bill· HRH.R. 4186 (108th)referred
United States · United States Congress · 21 April 2004
Policyholder Disaster Protection Act of 2004 - Amends the Internal Revenue Code to allow insurance companies (other than life insurance companies) to make tax deductible contributions to a tax-exempt policyholder disaster protection fund established by this Act for the payment of policyholders' claims arising from certain catastrophic events, such as windstorms, earthquakes, fires, or floods.
Bill· HRH.R. 4171 (108th)referred
United States · United States Congress · 20 April 2004
Amends the Internal Revenue Code to treat nontaxable combat zone compensation as earned income for purposes of calculating the refundable portion of the child tax credit.
Bill· SS. 2303 (108th)referred
United States · United States Congress · 8 April 2004
Better Future for American Families Act - Amends the Internal Revenue Code to rename the Credit for Elective Deferrals and IRA Contributions as the Saver's Credit. Revises the applicable percentage of an eligible individual's qualified retirement savings contributions for determining the amount of such credit. Makes the credit refundable and permanent.
Bill· SS. 2309 (108th)referred
United States · United States Congress · 8 April 2004
Military Reserve Mobilization Income Security Act of 2004 - Amends the Internal Revenue Code to allow members of the National Guard or the Ready Reserve who have been activated for military duty a refundable income tax credit for the lesser of: (1) the excess of such reservist's daily civilian compensation over the reservist's daily military pay while on active duty or full-time National Guard duty; or (2) $54.80 per day. Includes the amount of such credit in the reservist's gross income.
Bill· SS. 2307 (108th)referred
United States · United States Congress · 8 April 2004
Reliable Entry for Medicines at Everyday Discounts through Importation with Effective Safeguards Act of 2004 - Amends the Federal Food, Drug, and Cosmetic Act to revise provisions governing the importation of prescription drugs. Requires the Secretary of Health and Human Services to promulgate regulations allowing the importation of qualifying prescription drugs from permitted countries (defined as Canada, other countries that may be designated by the Secretary as meeting qualifying requirements, and, after a specified report due within 18 months is published, Australia, European Union countries, Japan and New Zealand). Allows such importation only from registered exporters by importers or by individuals for personal use. Sets conditions on registered exporters, including that they must: (1) submit to the jurisdiction of U.S. courts; (2) export only qualifiying drugs manufactured in and obtained from registered establishments; (3) permit facility and record inspections and place of business monitoring; (4) pay user fees to cover the costs of administering this Act; and (5) be authorized under foreign law to dispense drugs that are only safe for use under supervision of a licensed practitioner. Requires the Secretary to regulate such importation, including by verifying the chain of custody of drugs from the manufacturer to the exporter, conducting random sampling of exports for personal use to determine whether all conditions are being met, and listing registered exporters on the Food and Drug Administration (FDA) web site. Allows non-FDA approved drugs to be imported if the drugs have the same manufacturer and the same active ingredients, route of administration, dosage form, and strength as FDA approved drugs, with specific limitations. Bars importation of qualifying drugs supplied for free or for a nominal cost by a manufacturer to a charitable or humanitarian organization or a foreign government. Allows for the immediate importation for personal use under certain conditions. Provides for penalties for violations of this Act, including the destruction without notice of drug shipments. Amends the Controlled Substances Import and Export Act to repeal the exemption that permitted individuals to import controlled substances for personal medical use. Amends the Internal Revenue Code to: (1) disallow any deduction for advertising expenditures of a drug manufacturer that does not certify that it has not taken any action to prevent authorized importation; and (2) provide a 20 percent increase in the tax credit for research activities for a drug manufacturer that makes such certification.
Bill· SS. 2311 (108th)referred
United States · United States Congress · 8 April 2004
Efficient Energy Through Certified Technologies and Electricity Reliability (EFFECTER) Act of 2004 - Amends the Internal Revenue Code to provide tax incentives affecting: (1) energy efficient commercial building property; (2) new energy efficient homes; (3) certain energy efficient property used in business; (4) nonbusiness energy property; (5) combined heat and power system property; and (6) energy efficient appliances. Amends the Energy Policy and Conservation Act to expand the scope of consumer products that fall within the Energy Conservation Program (other than automobiles). Directs the Federal Trade Commission to initiate a rulemaking regarding: (1) the effectiveness of the current consumer products labeling program in assisting consumers to make purchasing decisions and to improve energy efficiency; and (2) changes to the labeling rules that would improve the effectiveness of consumer product labels. Amends the National Energy Conservation Policy Act to prescribe guidelines under which the head of an executive agency shall procure either an Energy Star product; or a Federal Energy Management Program (FEMP)-designated product in order to meet agency requirements for an energy consuming product. Repeals the termination of authority to enter into new energy savings performance contracts (thereby making such authority permanent). Amends the Energy Conservation and Production Act to direct the Secretary of Energy to establish certain revised Federal building energy efficiency performance standards. Amends the United States Housing Act of 1937 to include within the mandatory activities funded by the Capital Fund: (1) installing fixtures and fittings to improve energy and water-use efficiency; and (2) integrated utility management and capital planning to maximize energy conservation and efficiency measures. Amends the Cranston-Gonzalez National Affordable Housing Act to direct the Secretary of Housing and Urban Development and the Secretary of Agriculture to promulgate energy efficiency standards for rehabilitation and new construction of certain public and assisted housing. Amends the Federal Power Act to grant the Federal Energy Regulatory Commission (FERC) jurisdiction over the FERC-certified Electric Reliability Organization, including any regional entities, and all users, owners and operators of the bulk-power system for purposes of approving specified reliability standards.
Bill· SS. 2316 (108th)referred
United States · United States Congress · 8 April 2004
Adoption Assistance Act - Amends the Internal Revenue Code to permit withdrawals from an individual retirement account without penalty for certain adoption expenses. Limits the amount of such withdrawals, except for children with special needs, to the lesser of $10,000 or the excess of adoption expenses over the amount of the income tax credit for adoption expenses.
Bill· SS. 2298 (108th)referred
United States · United States Congress · 7 April 2004
Employee Stock Ownership Plan Promotion and Improvement Act of 2004 - Amends the Internal Revenue Code to: (1) treat certain distributions by S corporations to an employee stock ownership plan (ESOP) as deductible dividends; (2) exempt deductions for ESOP dividends from corporate alternative minimum tax adjustments based on adjusted earnings and profits; (3) allow deferral of the recognition of gain for certain sales to ESOP's sponsored by any domestic corporation, including S corporations; (4) allow reinvestment of ESOP stock proceeds eligible for nonrecognition of gain in certain mutual funds; (5) modify certain ESOP stock ownership rules; and (6) allow early distributions from an ESOP for higher education expenses and first-time homebuyer purchases without penalty.
Bill· SS. 2281 (108th)open
United States · United States Congress · 5 April 2004
VOIP Regulatory Freedom Act of 2004 - Reserves solely to the Federal Government the responsibility and authority to regulate the offering or provision of a voice-over-Internet-protocol (VOIP) application (an application that uses the Internet or any successor protocol to offer two-way or multidirectional voice communications). Prohibits State regulation, or delegation to States, of such authority. Prohibits the offering or provision of a VOIP application from being subject to access charges under Federal Communications Commission (FCC) regulations, but allows the FCC to establish a compensation mechanism for providers of VOIP applications based on the recovery of costs. Prohibits the FCC from imposing a compensation mechanism based on the mutual recovery of costs through reciprocal obligations unless the FCC has established a single unified regime for the sending and receiving of all data and voice communications. Allows connected VOIP application providers to enter into private negotiations for the mutual recovery of costs for sending or receiving voice communications of a connected VOIP application. Directs the FCC to: (1) ensure that all providers of a connected VOIP application contribute to the preservation and advancement of Federal universal service programs based on a flat fee; and (2) require such providers to provide access to necessary information to law enforcement agencies not less than that required of information service providers. Requires the FCC to appoint an appropriate representative industry organization to develop guidelines, protocols, or performance requirements pertaining to the offering or provision of connected VOIP applications for: (1) providing comparable capabilities to 911 services; (2) improving use by the disabled community; (3) improving reliability of VOIP applications; and (4) ensuring appropriate security for the application and voice communications. Prohibits a State or political subdivision from imposing a tax or other charge on the offering or provision of a VOIP application.
Bill· SS. 2282 (108th)referred
United States · United States Congress · 5 April 2004
Fairness in Pension Stability Act - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code (Code) to temporarily replace (for plan years 2004 and 2005) the 30-year Treasury rate with a rate based on long-term corporate bonds for certain pension plan funding requirements. Sets forth ERISA and Code provisions for: (1) election by certain plans of an alternative deficit reduction contribution; (2) multiemployer defined benefit plan funding notices; (3) an amortization hiatus for net experience losses in multiemployer plans; (3) procedures applicable to disputes involving pension plan withdrawal liability; and (4) an extension of transfers of excess pension assets to retiree health accounts. Revises Code provisions relating to a tax exemption for small property and casualty insurance companies. Repeals Code provisions relating to reductions of certain tax deductions for mutual life insurance companies. Amends the Retirement Protection Act of 1994 to set forth special transition rules relating to pension funding requirements under ERISA and the Code. Confirms the antitrust status of graduate medical resident matching programs.
Bill· HRH.R. 4153 (108th)referred
United States · United States Congress · 2 April 2004
Homeland Security Overtime Reimbursement Act - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to authorize a recipient of a grant under a homeland security overtime program (i.e., a program for which a grant is made to fund overtime expenditures to law enforcement agencies for training and increased patrols related to homeland security concerns) to use grant funds to pay for homeland security overtime expenditures incurred during the fiscal year before the grant is made. Directs that: (1) the Attorney General waive the requirement of a nonfederal contribution for any portion of a grant used to pay for such expenditures; and (2) Puerto Rico be considered both a unit of local government and a State for purposes of such a program.
Bill· HRH.R. 4168 (108th)referred
United States · United States Congress · 2 April 2004
Individual Tax Freedom Act of 2004 - Amends the Internal Revenue Code to repeal the income tax, estate and gift taxes, certain excise taxes, and certain tax administration provisions of the Internal Revenue Code of 1986 (effective in 2006). Imposes a national sales tax (effective in 2006) equal to 15 percent of the gross payments for the use, consumption or enjoyment in the United States of any taxable property or service, whether produced or rendered within or without the United States. Allows certain exemptions from such tax, including exemptions for property or services purchased for a business purpose in an active trade or business or for export for use or consumption outside the United States. Sets forth provisions for the administration and collection of the tax and for credits and refunds. Allows for: (1) installment payments of tax resulting from the purchase of a principal residence; (2) a sales tax rebate for certain low-income families; and (3) compensating payments to certain persons on fixed incomes. Grants States the authority to administer and collect the sales tax and to remit tax proceeds to the Treasury. Prohibits the funding of the Internal Revenue Service after FY 2007. Establishes in the Department of Treasury: (1) an Excise Tax Bureau to administer any excise taxes not repealed by this Act; and (2) a Sales Tax Bureau to administer the national sales tax established by this Act. Directs the Social Security Administration to collect and administer employment and self-employment payroll taxes. Requires a two-thirds vote of the Members of the House of Representatives or the Senate to consider any legislation that raises any Federal sales tax rate or results in a reduction in Federal revenues.
Bill· HRH.R. 4164 (108th)referred
United States · United States Congress · 2 April 2004
Amends the Internal Revenue Code to: (1) index for inflation the exemption amounts for the alternative minimum tax applicable to individual taxpayers; and (2) repeal such tax for individual taxpayers in 2010.
Bill· HRH.R. 4138 (108th)referred
United States · United States Congress · 2 April 2004
Personal Holding Company Tax Repeal Act of 2004 - Amends the Internal Revenue Code to repeal the tax on personal holding companies.
Bill· HRH.R. 4144 (108th)referred
United States · United States Congress · 2 April 2004
Amends the Internal Revenue Code to exclude from gross income up to 25 percent of the wages earned by a certified master teacher in certain schools identified as in need of improvement. Defines "certified master teacher" as a teacher who: (1) has at least five years teaching experience in a public elementary or secondary school; (2) is highly qualified as defined by the Elementary and Secondary Education Act of 1965; (3) has a master's degree; and (4) has advanced certification in the applicable State licensing system. Terminates such exclusion after 2013.
Bill· HRH.R. 4166 (108th)referred
United States · United States Congress · 2 April 2004
American Workforce Improvement and Jobs Protection Act - Amends the Immigration and Nationality Act to exempt up to 20,000 aliens holding a master's or higher degree from the numerical limitation on H-1B (temporary employment in a specialty occupation) nonimmigrants in any fiscal year. Makes permanent: (1) the attestation requirement concerning nondisplacement of U.S. workers applicable to H-1B-dependent employers and willful violators; (2) the filing fee applicable to H-1B petitioners; and (3) the Secretary of Labor's authority under the American Competitiveness and Workforce Improvement Act to investigate an employer's alleged failure to meet specified labor attestation conditions (by repealing a sunset provision in that Act). Requires the Secretary of Homeland Security to impose a fraud prevention and detection fee on H-1B or L (intracompany business personnel) petitioners for use in combating fraud and carrying out labor attestation enforcement activities. Establishes an H-1B and L Fraud Prevention and Detection Account for the deposit of such fees. Renders ineligible for L visa status those aliens who will serve in a capacity involving specialized knowledge at the worksite of an employer other than the petitioning employer or its affiliate if: (1) the alien will be controlled principally by the unaffiliated employer; or (2) the placement with the unaffiliated employer is part of an arrangement merely to provide labor rather than to use the alien's specialized knowledge. Eliminates the current reduction in the continuous employment requirement for aliens seeking L visa status pursuant to an employer's blanket petition. Requires the Secretary of Homeland Security to maintain statistics regarding L visa petitions.
Bill· HRH.R. 4167 (108th)referred
United States · United States Congress · 2 April 2004
Amends Federal transportation law to authorize appropriations for the National Highway Traffic Safety Administration (NHTSA). Authorizes the Secretary of Transportation to participate and cooperate through various means in international activities to enhance motor vehicle and traffic safety. Prohibits a person from affixing a certification label to a motor vehicle or motor vehicle equipment item unless the person has either performed tests or documented the basis for certifying compliance with applicable safety standards. Applies certain defect and motor vehicle safety noncompliance notification requirements to original motor vehicle equipment. Prohibits a dealer from selling a used motor vehicle for other than resale or leasing a used motor vehicle until the dealer informs the purchaser or lessee of any notification of a vehicle defect or noncompliance that has not been remedied and certain other requirements are met. Requires a motor vehicle manufacturer to establish an Internet-accessible record system that used motor vehicle dealers and the public may access, without charge, to determine whether a manufacturer's vehicle has been subject to any notification of a defect or noncompliance that has not been remedied. Requires a person who owns or leases a school bus or motor vehicle used to transport passengers for compensation, and who receives notice of a defect or noncompliance, from operating the vehicle until the defect or noncompliance is remedied. Prohibits a Federal motor vehicle standard from requiring or allowing a manufacturer to comply with it by using a safety belt interlock designed to prevent starting or operating a motor vehicle if the occupant is not using a safety belt. Authorizes the Secretary to expend a specified amount per year to conduct a safety research initiative for alternative fuel vehicles and research into vehicle-based driver assistance technologies. Authorizes appropriations for the NHTSA to carry out certain motor vehicle information and cost savings requirements. Increases civil penalties for persons who violate the prohibition against tampering with motor vehicle odometers.
Bill· HRH.R. 4129 (108th)referred
United States · United States Congress · 2 April 2004
VoIP Regulatory Freedom Act of 2004 - Reserves solely to the Federal Government the responsibility and authority to regulate the offering or provision of a voice-over-Internet-protocol (VoIP) application (an application that uses the Internet or any successor protocol to offer two-way or multidirectional voice communications). Prohibits State regulation, or delegation to States, of such authority. Directs the Federal Communications Commission (FCC) to: (1) establish rules and standards for appropriate arrangements to compensate providers of facilities and equipment used to transmit communications employing a connected VoIP application; and (2) maximize participation in the support of universal service among the greatest number of providers of connected VoIP applications. Requires such providers to assist the Federal Government in enforcement actions. Requires the FCC to appoint an appropriate representative industry organization to develop guidelines, protocols, or performance requirements pertaining to the offering or provision of connected VoIP applications for: (1) providing comparable capabilities to 911 services; (2) improving use by the disabled community; (3) improving reliability of VoIP applications; and (4) ensuring appropriate security for the application and voice communications. Prohibits a State or political subdivision from imposing a tax or other charge on the offering or provision of a VoIP application.
Bill· HRH.R. 4128 (108th)referred
United States · United States Congress · 2 April 2004
Amends the Internal Revenue Code to permanently extend the 50 percent and 30 percent bonus depreciation for certain original use property, including water utility property, computer software, or qualified leasehold improvement property, with a recovery period of 20 years or less. Allows a taxpayer to elect an increased refundable minimum tax credit in lieu of taking a bonus depreciation deduction.
Bill· HRH.R. 4134 (108th)referred
United States · United States Congress · 2 April 2004
Home Mortgage Tax Simplification Act of 2004 - Amends the Internal Revenue Code to allow a tax deduction in the current taxable year of points paid for the refinancing of a principal residence to the extent that the resulting indebtedness does not exceed the sum of: (1) the amount of debt refinanced; plus (2) the lesser of $10,000 or the points paid.
Bill· HRH.R. 4133 (108th)referred
United States · United States Congress · 2 April 2004
Filing Status Simplification Act of 2004 - Amends the Internal Revenue Code to rename the filing status of "head of household" as "single parent or guardian."
Bill· HRH.R. 4132 (108th)referred
United States · United States Congress · 2 April 2004
Child Definition Simplification Act of 2004 - Amends the Internal Revenue Code to redefine "child" based upon residence, age, and relationship to the taxpayer, for purposes of the personal exemption, the dependent care credit, the child tax credit, the earned income credit, and the health insurance credit. Excludes any means-tested benefits received by a taxpayer under the Social Security Act or other substantially similar government programs from the tests for determining eligibility for the personal exemption and the dependent care credit and for determining marital status.
Bill· HRH.R. 4139 (108th)referred
United States · United States Congress · 2 April 2004
State Business Law Conformity Act of 2004 - Amends the Internal Revenue Code to: (1) revise certain partnership tax definitions and rules relating to general and limited partners; (2) exclude from net earnings from self-employment partnership income attributable to capital; and (3) repeal, after 2004, the election to apply large partnership (100 partners or more) tax rules.
Bill· HRH.R. 4157 (108th)referred
United States · United States Congress · 2 April 2004
Amends the Internal Revenue Code to eliminate tax-exempt interest earned on private activity bonds as an item of tax preference for purposes of calculating the alternative minimum tax.
Bill· HRH.R. 4137 (108th)referred
United States · United States Congress · 2 April 2004
Small Business Modernization Act of 2004 - Amends the Internal Revenue Code to: (1) terminate subchapter S corporation elections after 2004 and subchapter S status after 2014 and to allow privately-held domestic corporations, in lieu of electing subchapter S treatment, to elect to be treated as partnerships for tax purposes; (2) set forth rules for the tax treatment of former subchapter S corporations electing partnership status; and (3) exclude from net earnings from self-employment partnership income attributable to capital.
Bill· HRH.R. 4131 (108th)referred
United States · United States Congress · 2 April 2004
Alternative Minimum Tax Repeal Act of 2004 - Amends the Internal Revenue Code to increase the alternative minimum tax exemption amount for individual taxpayers in taxable years 2006 through 2013. Repeals the alternative minimum tax on individual taxpayers for taxable years beginning after 2013.
Bill· HRH.R. 4136 (108th)referred
United States · United States Congress · 2 April 2004
Education Tax Credit Simplification Act of 2004 - Amends the Internal Revenue Code to revise the Hope and Lifetime Learning Tax Credits. Combines both credits into an Education Credit that allows certain students a tax credit of 50 percent of their qualified higher education expenses and educational expenses to acquire or improve job skills, up to $3,000 per year. Eliminates the annual cost of living adjustments to the allowable credit amount.
Bill· HRH.R. 4165 (108th)referred
United States · United States Congress · 2 April 2004
Amends the Internal Revenue Code to allow a business tax credit for the production and use of biodiesel fuel. Specifies the required mixture rate for biodiesel fuel eligible for the credit. Requires, for purposes of the credit: (1) certification from the producer identifying the product; (2) sale of the fuel for use in a trade or business; and (3) sale of the fuel for use in a vehicle that is not registered for highway use. Imposes a tax for biodiesel mixture which is not used as fuel, but for which a credit was taken.
Bill· HRH.R. 4135 (108th)referred
United States · United States Congress · 2 April 2004
Taxation of Minor Children Simplification Act of 2004 - Amends the Internal Revenue Code to revise rules for the taxation of the income of minor children (under age 14). Repeals the allocable parental tax rules. Allows parents to elect to claim the child's gross income and deductions on the parents' tax return.
Resolution· HRESH.Res. 595 (108th)referred
United States · United States Congress · 2 April 2004
Amends the Rules of the House of Representatives to prevent the consideration of any tax provision unless the measure containing such provision contains a title simplifying the Internal Revenue Code.