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401 records in US in 2005

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Bill· HRH.R. 3461 (109th)referred

Seniors' Family Business Enhancement Act

United States · United States Congress · 27 July 2005

Seniors' Family Business Enhancement Act - Amends the Internal Revenue Code to grant an individual a one-time exclusion from gross income of the gain from the sale or exchange of a qualified interest in a closely held business if: (1) the individual has attained the age of 62 before the date of the sale or exchange; (2) the adjusted gross income of the individual for the tax year in which such sale or exchange occurs does not exceed $1 million (determined without regard to such sale or exchange); and (3) the individual so elects.

Bill· HRH.R. 3451 (109th)referred

To amend the Internal Revenue Code of 1986 to provide for the use of redevelopment bonds for environmental remediation.

United States · United States Congress · 27 July 2005

Amends the Internal Revenue Code to allow the use of tax-exempt redevelopment bonds for the costs of environmental remediation. Defines "environmental remediation" as: (1) abatement or control of hazardous substances; (2) demolition of existing contaminated structures, permit fees necessary for remediation, and environmental audits; (3) health assessments or health effects studies related to a contaminated site; and (4) remediation of off-site contamination caused by activity on a contaminated site. Denies an income tax deduction for interest paid on redevelopment bonds for environmental remediation if the Administrator of the Environmental Protection Agency determines that a remediation plan financed with redevelopment bonds was not satisfactorily completed.

Bill· HRH.R. 3479 (109th)referred

Internet Safety and Child Protection Act of 2005

United States · United States Congress · 27 July 2005

Internet Safety and Child Protection Act of 2005 - Requires: (1) an operator of a regulated pornographic website to verify (using Federal Trade Commission (FTC)-certified software) that any user attempting to access its site is age 18 or older; (2) a bank, credit card company, third-party merchant, Internet payment service provider, or business that performs financial transactions for such a website to only process age-verified Internet pornography credit card transactions; (3) the FTC to require use of appropriate age-screening software and maintain a list of websites that do not comply; and (4) violations of the age verification requirement to be treated as a Federal Trade Commission Act violation. Amends the Internal Revenue Code to impose upon the operator of a regulated pornographic website for any Internet pornography display or distribution a tax equal to 25 percent of the amounts charged. Establishes in the Treasury the Internet Safety and Child Protection Trust Fund into which such taxes shall be deposited. Requires Fund amounts to be allocated (in order of priority) for: (1) federal agencies to enforce this Act; (2) the Office of Juvenile Justice and Delinquency Prevention to ensure that the cyber tip line is fully operational and staffed 24 hours a day; (3) states to support Internet Crimes Against Children Task Forces; (4) companies to support research and development into new filtering technologies; (5) state agencies to support educational training; and (6) specified federal agencies, nongovernmental organizations, and nonprofits to support child Internet safety activities, including combating sex trafficking and sex crimes against children.

Bill· HRH.R. 3455 (109th)referred

Homeowners' Escrow Payments Assurance Act

United States · United States Congress · 27 July 2005

Homeowners' Escrow Payments Assurance Act - Amends the Real Estate Settlement Procedures Act of 1974 to make mortgage escrow servicers liable for treble damages in individual borrower or class actions for failure to make timely payments from an escrow account for taxes, insurance premiums, and other charges as they become due. Establishes, in addition, a civil penalty of $1,000 for each day of insurance coverage lapse that results from such a failure. Earmarks the fines thus collected for assistance to: (1) low-income families for the acquisition of a principal residence; and (2) nonprofit organizations that engage in legal advocacy relating to consumer rights' protection.

Bill· HRH.R. 3458 (109th)referred

Mortgage Cancellation Relief Act of 2005

United States · United States Congress · 27 July 2005

Mortgage Cancellation Relief Act of 2005 - Amends the Internal Revenue Code to exclude from gross income amounts attributable to the discharge of certain residential mortgage obligations.

Bill· HRH.R. 3460 (109th)referred

To amend the Internal Revenue Code of 1986 to allow married individuals who are legally separated and living apart to exclude from gross income the income from United States savings bonds used to pay higher education tuition and fees.

United States · United States Congress · 27 July 2005

Amends the Internal Revenue Code to permit certain married individuals who are legally separated and living apart and who file separate tax returns to exclude from gross income the income from U.S. savings bonds used for higher education tuition and fees.

Bill· HRH.R. 3452 (109th)referred

To amend the Internal Revenue Code of 1986 to treat regional income tax collection agencies as States for purposes of confidentiality and disclosure requirements relating to tax returns and return information.

United States · United States Congress · 27 July 2005

Amends the Internal Revenue Code to treat certain public entities jointly formed and operated by two or more municipalities for the purpose of collecting income tax as states for purposes of applying confidentiality and disclosure requirements relating to tax returns and return information.

Resolution· HRESH.Res. 392 (109th)passed

Waiving points of order against the conference report to accompany the bill (H.R. 2361) making appropriations for the Department of the Interior, environment, and related agencies for the fiscal year ending September 30, 2006, and for other purposes.

United States · United States Congress · 27 July 2005

Waives points of order against the consideration of the conference report on H.R. 2361 (Department of the Interior, environment, and related agencies appropriations for FY2006).

Bill· SS. 1484 (109th)referred

A bill to amend the Fallon Paiute Shoshone Indian Tribes Water Rights Settlement Act of 1990.

United States · United States Congress · 26 July 2005

Amends the Fallon Paiute Shoshone Indian Tribes Water Rights Settlement Act of 1990 to revise Settlement Fund requirements. Specifies a formula for determining the amount of Fund income that may be expended or obligated for certain purposes. Adds to such purposes any fees and expenses incurred in connection with the investment of the Fund, for investment management, investment consulting, custodianship, and other transactional services or matters. Provides that no monies from the Fund other than certain amounts authorized may be expended or obligated for any purpose. Authorizes the expenditure or obligation for per capita distributions to tribal members, in addition to certain already authorized Fund amounts, of any unexpended or unobligated portion of the Annual 1.2% Amount from any of the three immediately preceding Fund fiscal years subsequent to Fund FY 2005 (minus any accrued negative income). Directs the Fallon Business Council to amend promptly the original Fund plan for purposes of conforming it to the Fallon Paiute Shoshone Tribal Settlement Act, and making certain nonsubstantive updates, improvements, or corrections.

Bill· SS. 1488 (109th)open

Second Amendment Protection Act of 2005

United States · United States Congress · 26 July 2005

Second Amendment Protection Act of 2005 - Expresses the sense of Congress that the United States should not provide financial support to international entities that abridge the constitutionally protected rights of law-abiding U.S. citizens to keep and bear arms. Prohibits U.S. funding to the United Nations for a fiscal year unless the President certifies to Congress that the United Nations has not taken action to restrict or otherwise adversely infringe upon the rights of U.S. individuals to possess a firearm or ammunition, including the imposition of a tax that will interfere with the right to own a firearm or ammunition.

Bill· SS. 1493 (109th)referred

Chesapeake Bay Watershed Forestry Program Act of 2005

United States · United States Congress · 26 July 2005

Chesapeake Bay Watershed Forestry Program Act of 2005 - Directs the Secretary of Agriculture, through the Forest Service and the program Coordinator, to carry out a Chesapeake Bay watershed forestry program under which the Secretary shall make grants and provide technical assistance to eligible entities to restore and conserve forests in the Chesapeake Bay watershed, including grants and assistance to: (1) promote forest conservation, restoration, and stewardship efforts; (2) accelerate the restoration of riparian forest buffers; (3) assist in developing and carrying out projects and partnerships; (4) promote the protection and sustainable management of forests; (5) develop public communication and education resources; (6) conduct forest research, assessment, and planning activities; and (7) contribute to the achievement Chesapeake Bay Agreement goals. Directs the Secretary to designate a Forest Service employee as program Coordinator. Sets forth the Coordinator's responsibilities. Defines an eligible entity as: (1) a Chesapeake Bay state (Delaware, Maryland, New York, Pennsylvania, Virginia, West Virginia and the District of Columbia), or a political subdivision thereof; (2) a university or other institution of higher education; (3) a tax-exempt organization operating in the Chesapeake Bay watershed; or (4) any other person in the Chesapeake Bay watershed determined by the Secretary as eligible. Directs the Secretary to: (1) make grants (75% federal maximum) to such entities to carry out specified program projects; (2) conduct a study of urban and rural forests in the Chesapeake Bay watershed; and (3) establish a watershed forestry research program for the Chesapeake Bay watershed. Authorizes the use of funds under this Act to employ a state watershed forester to work with the Coordinator.

Bill· HRH.R. 3444 (109th)open

Cures Can Be Found Act of 2005

United States · United States Congress · 26 July 2005

Cures Can Be Found Act of 2005 - Amends the Internal Revenue Code to allow tax credits for donations: (1) to stem cell research or storage facilities; (2) of umbilical cord blood. Allows credits only for donations to facilities that do not engage in research on stem cells derived from human embryos. Allows a business tax credit for stem cell research and storage expenses.

Bill· HRH.R. 3441 (109th)referred

Expecting Parents Relief Act of 2005

United States · United States Congress · 26 July 2005

Expecting Parents Relief Act of 2005 - Amends the Internal Revenue Code to allow the child tax credit for a child born within nine months after the close of the taxable year and to a child who is stillborn or who dies in the mother's womb during the taxable year, whose death was not the result of a medical procedure, the ingestion of a drug, or other action intended by the child's mother to result in the abortion of the child.

Bill· HRH.R. 3428 (109th)referred

OTC Medicine Tax Fairness Act of 2005

United States · United States Congress · 26 July 2005

The OTC Medicine Tax Fairness Act of 2005 - Amends the Internal Revenue Code to repeal the provision limiting the tax deduction for medicine and drugs to prescribed drugs and insulin (thus allowing a tax deduction for over-the-counter medications).

Bill· HRH.R. 3436 (109th)referred

Second Amendment Protection Act of 2005

United States · United States Congress · 26 July 2005

Second Amendment Protection Act of 2005 - Expresses the sense of Congress that the United States should not provide financial support to international entities that abridge the constitutionally protected rights of law-abiding U.S. citizens to keep and bear arms. Prohibits U.S. funding to the United Nations for a fiscal year unless the President certifies to Congress that the United Nations has not taken action to restrict or otherwise adversely infringe upon the rights of U.S. individuals to possess a firearm or ammunition, including the imposition of a tax that will interfere with the right to own a firearm or ammunition.

Resolution· SRESS.Res. 209 (109th)referred

A resolution to strengthen fiscal responsibility by improving Senate consideration of conference reports.

United States · United States Congress · 25 July 2005

Makes it out of order to consider a conference report: (1) if it is not filed and made available 48 hours before presentation; (2) unless the Congressional Budget Office (CBO) cost estimate or table is available at the time of consideration; (3) if the preponderance of matter in the conference report is not in the jurisdiction of the committee (or Appropriations subcommittee for one of the regular appropriation bills) that had jurisdiction of the Senate passed bill submitted to conference; (4) if it contains extraneous material outside the scope of conference; or (5) if it contains extraneous material in the jurisdiction of a committee other than a committee from whom conferees were appointed. Allows a Senator to raise a single point of order that several provisions of a bill, resolution, amendment, motion, or conference report violate this Act. Sets forth procedures for consideration of certain points of order. Requires: (1) this Act to be waived or suspended in the Senate only by an affirmative vote of three-fifths (60) of the Members, duly chosen and sworn; and (2) the same three-fifths affirmative vote to sustain an appeal of the ruling of the Chair on a point of order raised under this resolution.

Law· HRH.R. 3423 (109th)enacted

Medical Device User Fee Stabilization Act of 2005

United States · United States Congress · 25 July 2005

Medical Device User Fee Stabilization Act of 2005 - Amends the Federal Food, Drug, and Cosmetic Act to adjust medical device user fees (e.g., premarket application, premarket report, supplement, and submission fees). Repeals the fee revenue target amounts for FY2006 and FY2007. Eliminates the inflation, workload, compensating, and final year adjustments of revenues used for setting fees. Sets the premarket application fee for devices for FY2006 and FY2007. Allows the Secretary of Health and Human Services to use unobligated carryover balances from fees collected in previous fiscal years with notice to the appropriate congressional committees. Increases the annual gross receipts or sales threshold below which businesses are eligible for reduced fees or a waiver of fees by the Secretary. Removes the prohibition against the Secretary assessing fees unless certain cumulative fee revenues were met for FY2003 through 2006. Requires the Secretary to include in annual reports to Congress: (1) information on the number and total amount of fees paid for each different type of application or notification from small businesses; and (2) a certification that the amounts obligated for the performance of functions other than the review of device applications is not less than such amount for FY2002 multiplied by the adjustment factor. Deems as misbranded any reprocessed single use device unless the device or an attachment identifies the manufacturer of the reprocessed device, or the identity of the manufacturer of the original device is provided by a detachable label intended to be affixed to the medical record of a patient.

Bill· SS. 1473 (109th)referred

Commercial Fishermen Safety Act of 2005

United States · United States Congress · 22 July 2005

Commercial Fishermen Safety Act of 2005 - Amends the Internal Revenue Code to allow commercial fishermen a business tax credit for up to 75 percent of the cost of certain fishing safety equipment. Limits the annual amount of such credit to $1,500.

Law· HRH.R. 3402 (109th)enacted

Violence Against Women and Department of Justice Reauthorization Act of 2005

United States · United States Congress · 22 July 2005

Department of Justice Appropriations Authorization Act, Fiscal Years 2006 through 2009 - Authorizes appropriations for FY2006-FY2009 to carry out the activities of the Department of Justice. Amends the Omnibus Crime Control and Safe Streets Act of 1968 to merge the Byrne grant program and the local law enforcement block grant program into an Edward Byrne Memorial Justice Assistance Grant Program. Amends the USA PATRIOT Act to provide for the establishment of a secure telecommunications system for regional information sharing between federal, state, and local law enforcement agencies. Establishes within the Office of Justice Programs: (1) an Office of Weed and Seed Strategies; (2) an Office of Audit, Assessment, and Management; (3) a Community Capacity Development Office; and (4) an Office of Applied Law Enforcement Technology. Requires the Attorney General to: (1) designate a senior Department official to assume primary responsibility for privacy policy; and (2) report annually to Congress on the status of U.S. persons or residents detained on suspicion of terrorism. Increases penalties for sexual abuse of a ward and abusive sexual contact in correctional facilities. Extends for one year a prison rape commission. Authorizes the Attorney General to use the services of the nonprofit Center for Criminal Justice Technology. Violence Against Women Reauthorization Act of 2005 - Reauthorizes and expands the Violence Against Women Act of 1994. Sets forth provisions: (1) authorizing grants to improve court responses to domestic violence, dating violence, sexual assault, and stalking; (2) directing the Attorney General to establish a task force to review privacy and confidentiality issues, including developing a best practices model to prevent the release of personally identifying victim information; (3) authorizing grants for services and training to enhance community response where there is both child maltreatment and domestic violence, for programs to serve teenage youth, and to combat violent crime on college campuses; (4) authorizing grants to mitigate the effects of domestic violence on children and to reduce future victimization; and (5) authorizing grants to middle schools and high schools to combat domestic violence, dating violence, sexual assault, and stalking and their impact on students. Directs the Attorney General, the Secretary of Homeland Security, and the Secretary of State to promulgate regulations to implement the Battered Immigrant Women Protection Act of 2000. Amends the Immigration and Nationality Act regarding the treatment of the spouse and children of victims of trafficking. Directs the Attorney General to: (1) conduct a national study to examine violence against Indian women; and (2) establish the Safety for Indian Women Formula Grants program.

Bill· HRH.R. 3410 (109th)referred

To amend the Internal Revenue Code of 1986 to provide a religious exemption from providing identifying numbers for dependents to claim certain credits and deductions on a tax return.

United States · United States Congress · 22 July 2005

Amends the Internal Revenue Code to allow a taxpayer who is conscientiously opposed, on religious grounds, to obtaining a taxpayer identification number (TIN) for a qualified dependent, for purposes of obtaining certain tax benefits for such dependent, to submit certain documentation supporting his or her religious beliefs in lieu of obtaining a TIN.

Bill· HRH.R. 3409 (109th)referred

Federal Tax Withholding Act of 2005

United States · United States Congress · 22 July 2005

Federal Tax Withholding Act of 2005 - Amend the Internal Revenue Code to repeal withholding of tax requirements for income, railroad retirement, and social security taxes. Requires estimated tax payments for social security and railroad retirement taxes.

Bill· SS. 1444 (109th)open

Trade Adjustment Assistance for Industries Act of 2005

United States · United States Congress · 21 July 2005

Trade Adjustment Assistance for Industries Act of 2005 - Amends the Trade Act of 1974 to require the Secretary of Labor, upon the request of the President, the U.S. Trade Representative, or of a congressional resolution, to initiate an investigation promptly to determine a petition for eligibility for trade adjustment assistance (TAA) by: (1) a group of workers (which may include workers from more than one facility or employer); or (2) all workers in an occupation. Prescribes duties of the governor of such state in which the workers' firm or subdivision is located, and of the Secretary with respect to the petition and its investigation. Repeals the requirement that the Secretary study a domestic industry whenever the International Trade Commission (ITC) begins investigations with respect to such industry. Requires, before certain actions are taken, notification to appropriate individuals by: (1) the ITC regarding certain investigations, determinations, and bilateral safeguards; (2) the Commissioner of Customs regarding agricultural safeguards; (3) the President regarding textile safeguards; and (4) the ITC regarding antidumping and countervailing duties. Requires the Secretary, upon receiving a request or a resolution on behalf of workers in a domestic industry or occupation, or upon receiving three or more of such TAA petitions within six months on behalf of such workers, to make an industry-wide determination with respect to the domestic industry or occupation in which the workers are or were employed. Requires the Secretary also, if TAA eligibility is not certified under such a determination, to make a determination of TAA eligibility regarding each group of workers in that domestic industry or occupation from which a petition was received. Requires industry-wide certification, as appropriate, including industry-wide certification for agricultural commodity producers, to be based on specified global safeguards, bilateral safeguard provisions, or antidumping or countervailing duty orders. Increases from $220 million to $440 million the total amount of fiscal year payments that may be made for training of adversely affected workers under the Act.

Bill· SS. 1441 (109th)referred

A bill to amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment.

United States · United States Congress · 21 July 2005

Amends the Internal Revenue Code to include wireless telecommunications equipment in the definition of qualified technological equipment for depreciation purposes. Defines "wireless telecommunications equipment" as equipment used in the transmission, reception, coordination, or switching of wireless telecommunications service, other than cell towers, buildings, T-1 lines or other cabling connecting cell sites to mobile switching centers.

Bill· SS. 1447 (109th)referred

Tax Technical Corrections Act of 2005

United States · United States Congress · 21 July 2005

Tax Technical Corrections Act of 2005 - Makes technical and clerical corrections to the Internal Revenue Code, including corrections to provisions enacted by: (1) the American Jobs Creation Act of 2004; (2) the Working Families Tax Relief Act of 2004; (3) the Jobs and Growth Tax Relief Reconciliation Act of 2003; (4) the Victims of Terrorism Tax Relief Act of 2001; (5) the Transportation Equity Act for the 21st Century; and (6) the Taxpayer Relief Act of 1997.

Bill· SS. 1446 (109th)open

District of Columbia Appropriations Act, 2006

United States · United States Congress · 21 July 2005

District of Columbia Appropriations Act, 2006 - Makes appropriations to the District of Columbia for FY2006, including amounts for the federal payments: (1) for District of Columbia Resident Tuition Support; (2) for emergency planning and security costs in the District; (3) to District of Columbia Courts; (4) for Defender Services in District of Columbia Courts; (5) to the Court Services and Offender Supervision Agency for the District of Columbia (including transfer of funds); (6) to the DC Water and Sewer Authority; (7) to the Department of Transportation in the District for the Anacostia Waterfront Initiative; (8) to the Criminal Justice Coordinating Council; (9) to the Department of Transportation in the District to implement a downtown circulator transit system; (10) for foster care improvement in the District; (11) to the Chief Financial Officer of the District; (12) for a DC Public School improvement program; (13) for a bioterrorism and forensics laboratory; (14) for the National Guard Youth Challenge program; (15) for marriage development and improvement; (16) for a Latino Youth Initiative; and (17) for prisoner reentrant housing. Appropriates specified sums out of the District's general fund and/or other funds for the current fiscal year for certain operating expenses (with specified limitations). Requires appropriated amounts to be allocated and expended as proposed under "Title II--District of Columbia Funds" of the Fiscal Year 2006 Proposed Budget and Financial Plan submitted to Congress by the District of Columbia on June 6, 2005.

Bill· SS. 1449 (109th)referred

American Veterans Homeownership Act of 2005

United States · United States Congress · 21 July 2005

American Veterans Homeownership Act of 2005 - Amends the Internal Revenue Code to: (1) revise the definition of qualified veteran for purposes of the veterans' mortgage bond program to include all veterans who served on active duty regardless of date of service; (2) allow veterans to apply for financing under such bond program up to 25 years after the end of their active duty; and (3) revise volume limitations applicable to the issuance of such bonds in certain states.

Bill· HRH.R. 3384 (109th)referred

Permanent Marriage Equity Act of 2005

United States · United States Congress · 21 July 2005

Permanent Marriage Equity Act of 2005 - Makes provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 that eliminate the marriage penalty in the standard deduction, the 15-percent tax bracket, and the earned income tax credit, permanent.

Bill· HRH.R. 3385 (109th)referred

AMT Credit Fairness Act of 2005

United States · United States Congress · 21 July 2005

AMT Credit Fairness Act of 2005 - Amends the Internal Revenue Code to: (1) make unused alternative minimum tax credits more than four years old refundable at the greater of 20 percent annually or $5,000 per year; and (2) require corporations to provide stock option recipients with certain tax disclosures.

Bill· HRH.R. 3376 (109th)referred

Tax Technical Corrections Act of 2005

United States · United States Congress · 21 July 2005

Tax Technical Corrections Act of 2005 - Makes technical and clerical corrections to the Internal Revenue Code, including corrections to provisions enacted by: (1) the American Jobs Creation Act of 2004; (2) the Working Families Tax Relief Act of 2004; (3) the Jobs and Growth Tax Relief Reconciliation Act of 2003; (4) the Victims of Terrorism Tax Relief Act of 2001; (5) the Transportation Equity Act for the 21st Century; and (6) the Taxpayer Relief Act of 1997.

Resolution· HCONRESH.Con.Res. 214 (109th)referred

Revising the concurrent resolution on the budget for fiscal year 2006.

United States · United States Congress · 21 July 2005

Modifies the concurrent resolution on the budget for FY2006, with respect to major functional categories, to: (1) increase new budget authority and outlays for Veterans Benefits and Services; and (2) reduce such authority and outlays for International Affairs. Provides that such modifications shall have force and effect as though included in the resolution.

Bill· HRH.R. 3363 (109th)referred

To amend the Tariff Act of 1930 relating to drawback.

United States · United States Congress · 20 July 2005

Amends the Tariff Act of 1930 to repeal drawback and refund of duty requirements relating to: (1) certain articles made from imported merchandise; (2) substitution for drawback purposes; (3) merchandise not conforming to sample or specifications; (4) imported salt for curing fish; (5) exportation of meats cured with imported salt; (6) materials for construction and equipment of vessels built for foreigners; (7) jet aircraft engines; (8) an unused merchandise drawback; (9) use of domestic merchandise acquired in exchange for imported merchandise of same kind and quality; (10) vessels built for account of resident of North Atlantic Free Trade Agreement (NAFTA) country; (11) substitution of finished petroleum derivatives; (12) packaging material; (13) designation of merchandise by successor; (14) drawback certificates; (15) eligibility of entered or withdrawn merchandise; (16) multiple drawback claims; (17) drawbacks for recovered material; and (18) articles shipped to the U.S. insular possessions. Revises and/or prescribes procedures regarding: (1) drawback for exported merchandise; (2) drawback claimants; (3) a time limitation for filing drawback claims; (4) the drawback amount; (5) refunds, waivers, or reductions under certain free trade agreements; (6) merchandise for use in certain vessels; (7) agricultural merchandise; (8) destruction of merchandise; (9) a limitation on exportation requirement; (10) claiming exportation or destruction; and (11) drawback regulations. Defines "drawback" to mean a refund of 99% of applicable duties, taxes, and fees paid pursuant to federal law upon importation of merchandise, and not refunded under any other law, in a case in which: (1) the imported merchandise or its substitute, or drawback merchandise or its substitute, is exported; or (2) the imported merchandise is destroyed.

Bill· HRH.R. 3360 (109th)referred

To amend the Internal Revenue Code of 1986 to enhance tax incentives for small property and casualty insurance companies.

United States · United States Congress · 20 July 2005

Amends the Internal Revenue Code to: (1) revise the definition of gross receipts applicable to tax-exempt small property and casualty insurance companies to include gross investment income; (2) increase to $1.971 million (from $1.2 million) the limitation on net written premiums for purposes of qualifying non-life insurance companies for alternative tax rates; and (3) adjust such increased limitation amount annually for inflation after 2006.

Bill· HRH.R. 3367 (109th)referred

To amend the Internal Revenue Code of 1986 to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment.

United States · United States Congress · 20 July 2005

Amends the Internal Revenue Code to include wireless telecommunications equipment in the definition of qualified technological equipment for depreciation purposes. Defines "wireless telecommunications equipment" as equipment used in the transmission, reception, coordination, or switching of wireless telecommunications service, other than cell towers, buildings, T-1 lines or other cabling connecting cell sites to mobile switching centers.

Resolution· HRESH.Res. 371 (109th)referred

Expressing the sense of the House of Representatives that each State should revise its laws and regulations to enable individuals and small businesses to obtain health insurance through the combination of a health savings account and a high-deductible health plan.

United States · United States Congress · 20 July 2005

Calls for each state to examine its laws and regulations and make changes to ensure that: (1) individuals and small businesses are able to obtain high-deductible health plan coverage to take full advantage of health savings accounts; and (2) health savings accounts receive, under state tax law, tax-favored treatment equivalent to that provided under federal tax law.

Bill· HRH.R. 3335 (109th)referred

Medicaid Formula Fairness Act of 2005

United States · United States Congress · 19 July 2005

.Medicaid Formula Fairness Act of 2005 - Prohibits the Federal medical assistance percentage (FMAP) for a state for FY2006 from being less than the greater of: (1) the FMAP determined for the state for FY2005, decreased by 0.5 percentage points; or (2) the FMAP that would have been determined for the state for FY2006 if the per capita incomes for 2001 and 2002 that were used to determine the FMAP for the state for FY2005 were used. Provides that the FMAP applicable to a state for FY2006 after the application of such limitation on reduction shall apply only for purposes of titles XIX (Medicaid) and XXI (State Children's Health Insurance (SCHIP)) of the Social Security Act (SSA) and payments under such titles that are based on a certain enhanced FMAP, and shall not apply with respect to payments under SSA title IV (Temporary Assistance for Needy Families (TANF)). Repeals such limitation, effective as of October 1, 2006, and provides that it shall not apply to any fiscal year after FY2006. Provides that, only for purposes of computing the fiscal year FMAP for a state, beginning with FY2006, any significantly disproportionate employer pension contribution shall be disregarded in computing the per capita income of such state, but shall not be disregarded in computing the per capita income for the continental United States (and Alaska) and Hawaii.

Bill· HRH.R. 3333 (109th)referred

REAL GUEST Act of 2005

United States · United States Congress · 19 July 2005

Rewarding Employers that Abide by the Law and Guaranteeing Uniform Enforcement to Stop Terrorism Act of 2005 or the REAL GUEST Act of 2005 - Amends the Immigration and Nationality Act (INA) to establish a new guest worker program that replaces the current H nonimmigrant visa category with a single H-visa covering all aliens coming to the United States temporarily to perform skilled or unskilled work, where U.S. workers are not available or could not be trained in less than one year. Increases: (1) border inspectors; (2) benefits fraud inspectors; and (3) immigration and customs enforcement attorneys. Amends the Posse Comitatus Act to authorize U.S. military use for border enforcement. Suspends the visa waiver program until the Secretary of Homeland Security certifies full implementation of an automated entry-exit system and the use of biometric machine readers and passports. Amends INA to establish criminal and forfeiture penalties for unlawful presence. Enhances civil and criminal penalties for document fraud and false statements of citizenship. Revises provisions respecting: (1) valid identification documents for federal benefits purposes; (2) U.S. passports; (3) Social Security cards and accounts; (4) state licenses and identification documents; (5) adjustment of status; and (6) asylum termination. Provides for federal custody of illegal aliens upon state or local request. Establishes a visa term compliance bond. Directs the Secretary to establish a U.S. Immigration and Customs Enforcement Office of Investigations in Tulsa, Oklahoma. Renames the employment authorization verification pilot program as the EASI Check system, and makes such program mandatory and permanent. Sets forth program provisions. Increases employer penalties for hiring, recruiting, or referral violations, including permanent ineligibility to petition for H-visa workers. Amends the Internal Revenue Code to: (1) provide for individual taxpayer identification number (TIN) sharing between the Internal Revenue Service (IRS) and the Department of Homeland Security (DHS); (2) restrict tax credit eligibility for persons using a TIN rather than a social security number; and (3) provide maximum penalties for certain noncomplying employers. Declares that states and localities have the inherent authority to arrest, detain, or transfer aliens in the enforcement of U.S. immigration laws. Requires Cameron University, Lawton, Oklahoma, to establish an immigration training demonstration project for state, local and tribal law enforcement officers. Amends the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 to: (1) revise funding provisions for federal reimbursement of emergency health services furnished to undocumented aliens; (2) require an eligible health care provider in order to be paid for services to obtain and forward to U.S. Immigration and Customs Enforcement (ICE) an alien's citizenship information; and (3) eliminate coverage for Mexicans with border crossing cards.

Bill· HRH.R. 3319 (109th)referred

Short Sea Shipping Tax Exemption Act of 2005

United States · United States Congress · 18 July 2005

Short Sea Shipping Tax Exemption Act of 2005 - Amends the Internal Revenue Code to exempt from the harbor maintenance tax certain cargo shipped between U.S. mainland ports.

Bill· SS. 1401 (109th)referred

Uniformed Services Differential Pay Protection Act

United States · United States Congress · 14 July 2005

Uniformed Services Differential Pay Protection Act - Amends the Internal Revenue Code to treat differential wage payments as a payment of wages by an employer to an employee for income tax purposes. Defines "differential wage payment" as any employer payment to an individual serving on active duty in the uniformed services for more than 30 days which represents wages such individual would have received if such individual were performing services for the employer. Treats an individual receiving differential wage payments as an employee and treats differential wage payments as compensation for retirement plan purposes.

Bill· HRH.R. 3304 (109th)referred

Growing Real Ownership for Workers Act of 2005

United States · United States Congress · 14 July 2005

Growing Real Ownership for Workers Act of 2005 - Amends title II (Old Age, Survivors and Disability Insurance) to add a new part B (GROW Accounts Program) under which a GROW Accounts Board shall establish a GROW account for each participating individual. Directs the Secretary of the Treasury, during each calendar year, to transfer to the Board for deposit into an interim fund, amounts equal in the aggregate to 100% of the net OASDI Trust Fund surplus for such calendar year. Requires the interim fund to be invested by the Board in marketable Government Securities. Provides for distributions of an account balance at retirement and treatment of part A (Old Age, Survivors, and Disability Insurance) benefit payments. Amends the Internal Revenue Code to: (1) exempt all GROW accounts from federal taxes; (2) make account distributions taxable as Social Security benefits; and (3) exempt assets of GROW accounts from the estate tax.

Bill· HRH.R. 3301 (109th)referred

To amend the Internal Revenue Code of 1986 to allow an investment tax credit for the purchase of trucks with new diesel engine technologies, and for other purposes.

United States · United States Congress · 14 July 2005

Amends the Internal Revenue Code to allow an investment tax credit for five percent of the cost of a qualified truck. Defines "qualified truck" as a motor vehicle: (1) first placed in service on or after January 1, 2007, and before January 1, 2008; (2) powered by diesel fuel; (3) having a gross vehicle weight of more than 26,000 pounds; and (4) which complies with certain Environmental Protection Agency (EPA) regulations for diesel emissions. Allows such credit to reduce regular or alternative minimum tax liability. Permits a taxpayer election to expense the cost of qualified trucks placed in service in 2007.

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