Taxation

Nanotechnology Advancement and New Opportunities Act

United States · United States Congress · 1 August 2011

Nanotechnology Advancement and New Opportunities Act - Directs the Secretary of Commerce, if $100 million is made available from the private sector for establishing a Nanomanufacturing Investment Partnership, to establish such a Partnership to provide funding for precommercial nanomanufacturing research and development projects. Allows the Partnership to provide funding through direct investments in specified mechanisms designed to advance nanomanufacturing. Requires return on investment of amounts resulting from the commercialization of developed technologies to the Partnership. Requires establishment of an advisory board to assist the Secretary in carrying out the Partnership. Amends the Internal Revenue Code (IRC) to allow a tax credit for the purchase of qualified nanotechnology developer stock. Authorizes establishment within the Technology Administration of a grant program to support the establishment and development of incubators (entities affiliated with or housed in degree-granting institutions that provide space and coordinated and specialized services to certain entrepreneurial businesses). Establishes a Nanotechnology Startup Advisory Council. Directs the National Science Foundation (NSF) to establish a Nanoscale Science and Engineering Center for the development of computer aided design tools for nanotechnology applications. Requires the establishment of nanotechnology research grant programs by the: (1) Secretary of Energy (DOE) to address the need for clean, cheap, renewable energy; (2) Administrator of the Environmental Protection Agency (EPA) to address technologies for remediation of pollution and other environmental protection technologies; (3) Secretary of Homeland Security (DHS) to address the need for sensors and other materials related to homeland security needs; and (4) Secretary of Health and Human Services (HHS) to address health related applications of nanotechnology. Requires the Director of the National Nanotechnology Coordination Office to transmit a nanotechnology research strategy that establishes priorities for the federal government and industry. Amends the IRC to: (1) allow a tax credit for nanotechnology education and training program expenses; and (2) revise, for purposes of Hope and Lifetime Learning tax credits, the definition of "eligible educational institution" to include commercial nanotechnology training providers. Directs the NSF to establish: (1) a grant program for the development of curriculum materials for interdisciplinary nanotechnology courses at institutions of higher education, and (2) establish a program to encourage manufacturing companies to enter into partnerships with occupational training centers for the development of training to support nanotechnology manufacturing. Directs the Secretary of Energy to transmit a strategy for increasing interaction on nanotechnology issues between scientists and engineers at the Department of Energy's national laboratories and in the informal science education community.

Innovative Energy Systems Act of 2011

United States · United States Congress · 1 August 2011

Innovative Energy Systems Act of 2011 - Amends the Internal Revenue Code to allow an energy tax credit for highly efficient combined heat and power system property. Defines such property as property at an industrial, commercial, or institutional facility comprising a system that is placed in service before January 1, 2017, and that: (1) uses the same energy source for the simultaneous or sequential generation of electrical power, mechanical shaft power, or both, in combination with the generation of steam or other forms of useful thermal energy; and (2) has a system design that provides an energy efficiency percentage of at least 70%.

To amend the Internal Revenue Code of 1986 to clarify the domestic production activities deduction rules relating to allowance of deduction by United States contract manufacturers.

United States · United States Congress · 1 August 2011

Amends the Internal Revenue Code, with respect to regulations governing the tax deduction for income attributable to domestic production activities, to specify that such regulations shall be written to prevent more than one taxpayer from being allowed a deduction with respect to the same qualified production activities income derived from any activity qualifying for a tax deduction.

Individual Recovery Assistance Act of 2011

United States · United States Congress · 1 August 2011

Individual Recovery Assistance Act of 2011 - Amends the Internal Revenue Code to: (1) suspend for a one-year period the penalty on premature distributions from tax-exempt pension plans for mortgage payments or as unemployment compensation, and (2) increase from 70-1/2 to 75 the age at which taxpayers must begin taking taxable distributions from their pension plans.

To amend the Internal Revenue Code of 1986 to modify the investment tax credit for combined heat and power system property.

United States · United States Congress · 1 August 2011

Amends the Internal Revenue Code to revise the energy tax credit for investment in combined heat and power system property to: (1) increase the capacity limitations for such property; and (2) expand the definition of such property to include property which produces electrical or mechanical energy from recovered waste energy using back-pressure turbines, rankine, sterling, kalina, or other heat engines.

Hire, Train, Retain Act of 2011

United States · United States Congress · 1 August 2011

Hire, Train, Retain Act of 2011 - Amends the Internal Revenue Code to: (1) allow non-governmental employers an exemption from, or reduction in, employment taxes during the period beginning on the enactment of this Act and ending on December 31, 2015, for hiring certain unemployed individuals who are trained by such employers in a qualified job training program (an in-house program providing specific training for available jobs offered by such employers), and (2) allow an employer an increase in the business-related tax credit for each worker retained by such employer who was employed on any date during the taxable year for a period of not less than 52 consecutive weeks.  

To amend the Internal Revenue Code of 1986 to treat certain population census tracts for which information is not available as low-income communities for purposes of the new markets tax credit.

United States · United States Congress · 1 August 2011

Amends the Internal Revenue Code, with respect to eligibility for the new markets tax credit, to treat a population census tract for which the Secretary of the Treasury determines there is insufficient information to determine whether such tract is a low-income community as such a community if: (1) such tract is adjacent to two or more low-income communities, and (2) the Secretary does not have information indicating such tract is not a low-income community.

Jump Start American Small Business Innovation Act of 2011

United States · United States Congress · 1 August 2011

Jump Start American Small Business Innovation Act of 2011 - Amends the Internal Revenue Code to extend through 2011 the increased tax deduction for the start-up expenditures of an active trade or business.

To amend the Internal Revenue Code of 1986 to make permanent the look-through treatment of payments between related controlled foreign corporations.

United States · United States Congress · 1 August 2011

Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income).

Disaster Tax Act of 2011

United States · United States Congress · 1 August 2011

Disaster Tax Act of 2011 - Amends the Internal Revenue Code, with respect to disaster tax relief provisions, to: (1) provide for an increase in the tax deduction for losses attributable to a federally declared disaster, (2) make permanent expensing provisions for qualified disaster expenses and qualified disaster assistance property and for net operating losses attributable to federally declared disasters, (3) waive specified requirements for the issuance of mortgage revenue bonds in disaster areas, (4) increase the limit for charitable contributions for disaster relief for individuals and corporations, and (5) increase the new markets tax credit for low-income community investments within a disaster area.

Main Street Fairness Act

United States · United States Congress · 29 July 2011

Main Street Fairness Act - Grants the consent of Congress to the Streamlined Sales and Use Tax Agreement (Agreement), the multistate agreement on sales and use tax collection and administration adopted on November 12, 2002. Authorizes each state that is a party to the Agreement (member state), after 10 states (comprising at least 20% of the total population of all states imposing a sales tax) have petitioned for and have become member states, to require all remote sellers not qualifying for the small seller exception to collect and remit sales and use taxes on remote sales owed to each such member state under the terms of the Agreement. Terminates such authority if the requirements of this Act cease to be satisfied or an amendment adopted to the Agreement after the enactment of this Act is inconsistent with the provisions of this Act. Allows any person affected by the Agreement to petition the Governing Board established by the Agreement for a determination of any issue arising under the Agreement. Provides for judicial review of Governing Board determinations by the United States Court of Federal Claims and grants such Court exclusive jurisdiction over actions for judicial review. Sets forth minimum requirements for simplifying the administration of multistate sales and use taxation under the Agreement. Provides for judicial review of any civil action challenging the constitutionality of this Act by a panel of three judges of a U.S. District Court. Expresses the sense of Congress that each member state under the Agreement should work with other member states to prevent double taxation where a foreign country has imposed a transaction tax on a digital good or service.

Main Street Fairness Act

United States · United States Congress · 29 July 2011

Main Street Fairness Act - Grants the consent of Congress to the Streamlined Sales and Use Tax Agreement (Agreement), the multistate agreement on sales and use tax collection and administration adopted on November 12, 2002. Authorizes each state that is a party to the Agreement (member state), after 10 states (comprising at least 20% of the total population of all states imposing a sales tax) have petitioned for and have become member states, to require all remote sellers not qualifying for the small seller exception to collect and remit sales and use taxes on remote sales owed to each such member state under the terms of the Agreement. Terminates such authority if the requirements of this Act cease to be satisfied or an amendment adopted to the Agreement after the enactment of this Act is inconsistent with the provisions of this Act. Allows any person affected by the Agreement to petition the Governing Board established by the Agreement for a determination of any issue arising under the Agreement. Provides for judicial review of Governing Board determinations by the United States Court of Federal Claims and grants such Court exclusive jurisdiction over actions for judicial review. Sets forth minimum requirements for simplifying the administration of multistate sales and use taxation under the Agreement. Provides for judicial review of any civil action challenging the constitutionality of this Act by a panel of three judges of a U.S. District Court. Expresses the sense of Congress that each member state under the Agreement should work with other member states to prevent double taxation where a foreign country has imposed a transaction tax on a digital good or service.

Fair and Impartial Reform Tax Act of 2011

United States · United States Congress · 29 July 2011

Fair and Impartial Reform Tax Act of 2011 - Amends the Internal Revenue Code to: (1) revise income tax rates for individuals and increase such rates for taxpayers with adjusted gross incomes in excess of $500,000, (2) impose limits on and phaseouts of personal exemptions and itemized deductions for high income taxpayers, (3) increase the tax rate on net capital gains and dividend income, and (4) increase the alternative minimum tax (AMT) on the net capital gains of noncorporate taxpayers for taxable years beginning after 2011. Makes the general terminating date of the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) (i.e., December 31, 2012) applicable to the amendments made by this Act.

HIRE Now Act of 2011

United States · United States Congress · 29 July 2011

HIRE Now Act of 2011 - Amends the Internal Revenue Code to extend until January 1, 2012, the exemption from payment of employment taxes for individuals who begin employment after December 31, 2010.

Keeping Social Security Solvent Act of 2011

United States · United States Congress · 29 July 2011

Keeping Social Security Solvent Act of 2011 - Amends the Internal Revenue Code, with respect to the taxes on employment and self-employment compensation, to repeal the limit on the amount of compensation subject to such taxes (i.e., the contribution and benefit base, currently $106,800 in 2011).

To amend the Internal Revenue Code of 1986 to broaden the special rules for certain governmental plans under section 105(j) to include plans established by political subdivisions.

United States · United States Congress · 29 July 2011

Amends the Internal Revenue Code to expand the special rule for the exclusion from gross income of amounts received by an employee from a governmental accident or health plan to include amounts paid from plans established by or on behalf of a state or political subdivision.

State Transportation Flexibility Act

United States · United States Congress · 28 July 2011

State Transportation Flexibility Act - Allows a state to elect not to participate in the federal-aid highway program, including any federal highway program under the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU). Directs the Secretary of Transportation (DOT), beginning in FY2011, to carry out a direct federal-aid highway program to permit a state legislature, at least 90 days before the beginning of a fiscal year, to elect to: (1) waive the state's right to receive apportioned or allocated funds under the federal-aid highway program, and (2) receive a prorated amount of taxes appropriated to the Highway Trust Fund (other than for the Mass Transit Account) which are attributable to highway users in the state. Requires a pro rata reduction of such tax-equivalent amount in order to fund contract authority for programs of the National Highway Traffic Safety Administration (NHTSA) and the Federal Motor Carrier Safety Administration (FMCSA). Requires the state making an election to: (1) agree to maintain the Interstate System in accordance with the current Interstate System program; (2) submit a plan describing the purposes, projects, and uses to which such amounts will be put and the federal-aid highway programmatic requirements the state elects to continue; and (3) agree to obligate program amounts exclusively for projects that would be eligible for surface transportation program funding. Directs the Secretary to carry out a similar alternative funding program for public transportation programs.

No Budget, No Pay Act

United States · United States Congress · 28 July 2011

No Budget, No Pay Act - Prohibits the payment of any pay to any Member of Congress (excluding the Vice President) if both Houses of Congress have not approved a concurrent resolution on the budget for a fiscal year before October 1 of that fiscal year, nor until both Houses of Congress approve such a budget resolution. Prohibits any retroactive pay for such a period.

TRIP Bonds Act

United States · United States Congress · 28 July 2011

Transportation and Regional Infrastructure Project Bonds Act of 2011 or TRIP Bonds Act - Amends the Internal Revenue Code to allow an income tax credit for any TRIP bond issued by a state infrastructure bank as part of an issue, if 100% of the available project proceeds from such issue are to be used for expenditures incurred for one or more qualified projects. Requires proceeds from the sale of bonds issued under this Act to be held in a TRIP Bonds Trust Account. Defines "qualified project" as the capital improvements to any transportation infrastructure project (including roads, bridges, rail and transit systems, ports, and inland waterways) proposed and approved by a state infrastructure bank. Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend certain customs fees for the processing of merchandise entered into the United States through specified dates in 2048.

Budget Control Act of 2011

United States · United States Congress · 28 July 2011

Budget Control Act of 2011 - Prescribes discretionary spending limits for FY2012-FY2021, and makes it out of order for either house of Congress to consider any measure that would cause them to be exceeded. Amends the National Telecommunications and Information Administration Organization Act to revise requirements relating to specified authorities for the repurposing of spectrum frequencies from federal to exclusive non-federal use or to shared federal and non-federal use. Amends the Communications Act of 1934 to authorize the Federal Communications Commission (FCC) to disburse a portion of auction proceeds to a radio station licensee that has relinquished voluntarily some or all of its licensed spectrum usage rights in order to permit: (1) the assignment of new initial licenses through a competitive bidding process, or (2) the designation of new spectrum for unlicensed use. Establishes the Incentive Auction Relocation Fund. Prescribes requirements for assignment of mobile satellite services spectrum licenses on certain frequencies for terrestrial broadband use. Repeals the termination of FCC auction authority to grant a radio broadcast license or permit, thus making that authority permanent. Directs the FCC to use competitive bidding to auction licenses, construction permits, reservations, or similar authorizations or modifications, for domestic satellite services, including satellite-based television or radio services. Directs: (1) the Assistant Secretary of Commerce for Communications and Information to identify for reallocation at least 15 megahertz of certain contiguous spectra from the October 2010 National Telecommunications and Information Administration (NTIA) report on wireless broadband systems, and (2) the FCC to auction various specified spectrum ranges. Directs the NTIA to report to Congress on the status of its plan to implement the recommendations on improving spectrum management contained in the "President's Memorandum on Improving Spectrum Management for the 21st Century." Increases the allocation of electromagnetic spectrum for public safety entities by: (1) directing the FCC to reallocate to such entities specified frequencies of the 700 MHz D block spectrum; and (2) authorizing flexible use of narrowband spectrum, including for public safety broadband communications, subject to exceptions. Establishes the Public Safety Trust Fund for deposit of proceeds of spectrum auctions. Makes certain FY2012 funds available for use by the Director of the National Institute of Standards and Technology (NIST) to carry out a research program on public safety wireless communications. Requires the deposit of up to $1 billion in the Incentive Auction Relocation Fund. Directs the Administrator of General Services (GSA) to establish rules to allow public safety entities licensed or otherwise permitted to use spectrum allocated to the Public Safety Broadband Corporation and other non-federal users of spectrum to have access to those components of federal infrastructure appropriate for: (1) the construction and maintenance of a nationwide public safety interoperable broadband network (to be established under this Act), or (2) operation of a commercial or other non-federal wireless networks. Requires the FCC to study and report to Congress on the efficient use of public safety spectrum. Amends the Higher Education Act of 1965 to increase the FY2012-FY2013 authorization of appropriations for federal Pell Grants. Terminates authority to make interest subsidized Federal Direct Stafford Loans to graduate and professional students as of July 1, 2012. Increases the maximum annual and aggregate amounts for Federal Direct Unsubsidized Stafford Loans for such students. Amends the Food, Conservation, and Energy Act of 2008, with respect to agricultural commodity support programs, to revise the definition of payment acres, in the case of direct support payments for the 2012 crop year, including payment acres for peanuts, to mean 59% of the base acres for the covered commodity on a farm on which direct payments are made. Establishes the Joint Select Committee on Deficit Reduction to make recommendations that will significantly improve the short-term and long-term fiscal imbalance of the federal government, with the goal of reducing the federal deficit to 3% or less of Gross Domestic Product (GDP). Increases the U.S. public debt ceiling from $14.294 trillion to $16.994 trillion.

Restoring America's Dignity Act of 2011

United States · United States Congress · 28 July 2011

Restoring America's Dignity Act of 2011 - Increases the public debt limit by $750 billion, effective upon adoption by the Congress of a balanced budget constitutional amendment in accordance with the requirements of this Act. Increases the public debt limit by an additional $750 billion, effective upon ratification of such amendment. Requires such a balanced budget amendment to provide, among other things, that: (1) total outlays of the United States (except those for repayment of debt principal) for any fiscal year shall not exceed total receipts (except those derived from borrowing) for that fiscal year; (2) such limitations may be suspended by a majority of the membership of both houses of Congress in the event of a declared war, or by 3/4 of the membership of Congress for any other fiscal year; (3) any bill increasing net gross federal tax receipts by levying a new tax or revenue source, or increasing the rate of any existing tax or revenue source, or by amending the terms of one or more then-existing taxes or revenue sources, shall not become law unless approved by 3/5 of the membership of Congress; (4) the President, in specified circumstances, shall have discretion to take necessary steps to ensure total outlays for that fiscal year do not exceed total receipts; (5) any Member of Congress, state governor, or state attorney general shall have standing and a cause of action to seek judicial enforcement of the amendment; and (6) after ratification of the amendment its requirements shall be phased in over 5 years according to a specified schedule.

DEPARTMENTS OF LABOR, HEALTH AND HUMAN SERVICES, AND EDUCATION, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 27 July 2011

MAXIMIZING AMERICA'S PROSPERITY: HOW FISCAL RULES CAN RESTRAIN FEDERAL OVERSPENDING

United States · United States Senate · 27 July 2011

Maritime Administration Authorization Act for Fiscal Year 2012

United States · United States Congress · 27 July 2011

Maritime Administration Authorization Act for Fiscal Year 2012 - Requires the Secretary of Transportation (DOT) to report to Congress on the status of the nation's coastal and inland waterways infrastructure. Requires the Maritime Administration to assess the potential for using container-on-barge transportation on the inland waterways system. Revises the purposes of the short sea transportation program to include promoting more efficient use of the U.S. navigable waters. Amends the Merchant Ship Sales Act of 1946 to allow the Secretary to use National Defense Reserve Fleet and Ready Reserve Force vessels for civil contingency operations and Maritime Administration promotional and media events when in the best interests of the U.S. government. Authorizes the Secretary to establish a green ships program to identify, evaluate, test, demonstrate, or improve emerging marine technologies likely to achieve environmental improvements by reducing air or water emissions or other ship discharges, increasing fuel economy or use of alternative fuels, or controlling aquatic invasive species. Declares that certain maritime law limitations shall not affect the Maritime Administration's authority to dispose of National Defense Reserve Fleet vessels or shipyards for recycling. Amends the Floyd D. Spence National Defense Authorization Act for Fiscal Year 2001 to direct the Secretary to provide briefings, upon request, to Congress on progress made to recycle National Defense Reserve Fleet vessels. Extends through FY2025 the Maritime Security Fleet Program. Authorizes the Secretary, subject to the concurrence with the Secretary of Defense (DOD), to acquire certain Maritime Security Fleet vessels being retired for inclusion in the National Defense Reserve Fleet. Directs the Comptroller General to study the training needs of the maritime workforce. Authorizes appropriations to the Secretary for FY2012 for the Maritime Administration for: (1) operations and training activities, including specific amounts for U.S. Merchant Marine Academy capital improvements and maintenance and repair for State Maritime Schools training ships; (2) administrative expenses related to maritime guaranteed loan commitments; and (3) the disposal of non-retention vessels in the National Defense Reserve Fleet.

A bill to amend the Internal Revenue Code of 1986 to modify the exception from the 10 percent penalty for early withdrawals from governmental plans for Federal and State qualified public safety employees.

United States · United States Congress · 27 July 2011

Amends the Internal Revenue Code to: (1) modify the exemption from the 10% penalty for premature distributions from governmental employee benefit plans to qualified public safety employees to eliminate the restriction that such plans be defined benefit plans; (2) expand the definition of "qualified public safety employee" to include federal employees; and (3) exempt from tax penalties certain periodic payments made to qualified public safety employees before the enactment of the Pension Protection Act of 2006 (i.e., August 17, 2006).

Foreign Relations Authorization Act, Fiscal Years 2012 and 2013

United States · United States Congress · 27 July 2011

Foreign Relations Authorization Act, Fiscal Years 2012 and 2013 - Transfers statutory responsibility for performing actuarial duties related to the Department of State's retirement systems from the Secretary of the Treasury to the Secretary of State (Secretary). Authorizes Department and Foreign Service special agents to investigate: (1) illegal passport or visa issuance or use, (2) Department-related identity theft and document fraud, and (3) federal offenses committed in the special maritime and territorial jurisdictions (nonmilitary) of the United States. Authorizes the Department to use uniformed guards to protect buildings and areas in the United States for which the Department provides protective services. Revises provisions regarding local guard contracts abroad. Extends the U.S. reimbursement period with respect to seized commercial fishermen. Increases the Emergency Refugee and Migration Assistance Fund maximum. Provides Radio Free Europe/Radio Liberty employees with federal service parity of pay. Extends the International Broadcasting Bureau personal services contractor program. Eliminates the "pilot program" designation. Extend civil liability immunity to members of the Middle East Broadcasting Networks. Authorizes the Secretary to: (1) increase the number of scientific, medicine, research, educational, and cultural exchange activities; and (2) establish science and technology fellowship programs. Revises provisions regarding the Vietnam Education Foundation. Revises adjustment of refugee status to permanent resident status provisions. Authorizes a two-year pilot program that uses secure remote videoconferencing technology to conduct tourist visa interviews. Extends visa ineligibility for aliens involved in U.S. child abductions to situations in which the child is located in a foreign state that is a party to the 1980 Hague Convention on the Civil Aspects of International Child Abduction. Provides for Foreign Service officer training in conflict resolution, and in the ability to function in unstable areas or areas without civil authority. Directs the Secretary to: (1) submit to Congress an assessment of current methods to monitor indicators of potential mass atrocities, and (2) establish a diplomatic facilities task force. Foreign Service Overseas Pay Equity Act of 2011 - Extends comparability pay adjustments on a phased-in schedule to (non-Senior) Foreign Service members assigned abroad. Treats such payments as basic pay. Revises provisions concerning the computation of the death gratuity payable to surviving dependents of Foreign Service employees who die from injuries sustained in the performance of duty abroad. Extends the Secretary's authority to recruit retired Foreign Service or Civil Service employees as reemployed annuitants to serve in Pakistan, Iraq, or Afghanistan. Includes members of the Response Readiness Corps in such group. Authorizes the Secretary to establish exchange programs under which Department officers or employees and members of the Foreign Service may be temporarily assigned to a position with any foreign government or international entity that permits an employee to be assigned to the Department. Establishes: (1) the Office for Global Women's Issues, which shall be headed by an Ambassador-at-Large for Global Women's Issues; and (2) the Senior Coordinator for Gender Equality and Women's Empowerment. Extends the passport fee surcharge. Authorizes: (1) appropriations for the synchronization of U.S. contributions to international organizations, (2) the U.S. share of assessed contributions for each U.N. peacekeeping operation after 2010 at 27.5%, (3) the readmission and participation of the United States in the Inter-Parlimentary Union, and (4) U.S. membership in the International Renewable Energy Agency. Limits specified assistance to governments of countries in default to the United States. Increases authority for foreign law enforcement training. Authorizes Millenium Challenge Compact extensions and concurrent Compacts. Authorizes the Inspector General of the United States Agency for International Development (USAID) to temporarily reemploy annuitants for positions in the Office of Inspector General in Iraq, Pakistan, and Afghanistan. Prohibits assistance to a country for production of agricultural commodities which would be available in surplus quantities on world markets and would adversely affect U.S. agricultural producers. Directs the Secretary to report to Congress regarding implementation of the Global Health Initiative. Urges the Assistant Secretary for Democracy, Human Rights, and Labor to designate an officer or officers to track violence, criminalization, and restrictions on freedoms in foreign countries based on actual or perceived sexual orientation and gender identity. Directs the Secretary to: (1) monitor threats to users' rights over connection technologies, especially the Internet and mobile devices, and include such information in the annual Country Reports on Human Rights Practices; (2) implement efforts to protect communications freedom; and (3) develop a strategy to implement a global access to connective technologies strategy. Establishes within the office of the Secretary a Coordinator for Cyberspace and Cybersecurity Issues to develop a strategy for U.S. engagement on international cyber issues. Authorizes the Secretary to provide assistance to countries in crisis, or facing the threat of crisis, for the purpose of supporting transition to democracy and long-term development. Repeals specified reporting requirements. Authorizes the Administrator of USAID to establish a Working Capital Fund for administrative costs resulting from agency implementation and procurement reform efforts, Fund administration, and administrative contingencies. Directs the President to: (1) implement a system to evaluate U.S. foreign assistance effectiveness, and (2) coordinate with executive branch agencies to draft a National Action Plan that supports the rights and roles of women in conflict-affected and post-conflict regions. Peace Corps Improvement and Expansion Act of 2011 - Requires the Director of the Peace Corps to report to Congress regarding: (1) the progress made toward implementing the recommendations of the Peace Corps Comprehensive Agency Assessment of 2010, and (2) the impact of the Portfolio Review on the distribution of Peace Corps volunteers throughout the world. R.M.S. Titanic Maritime Memorial Preservation Act of 2011 - Amends the R.M.S. Titanic Maritime Memorial Act of 1986 to set forth: (1) the scope and applicability of the Act, (2) prohibited activities and related liabilities, (3) authorities of the Secretary of Commerce, (4) civil and criminal enforcement provisions, (5) seizure and forfeiture provisions, (6) statute of limitations, and (7) authorization of appropriations. Authorizes (specified) FY2012 and (as necessary) FY2013 appropriations for: (1) Department administration of foreign affairs; (2) diplomatic and consular programs; (3) the Capital Investment Fund; (4) embassy security, construction, and maintenance; (5) conflict stabilization operations; (6) educational and cultural exchange programs; (7) representation allowances; (8) protection of foreign missions and officials; (9) diplomatic and consular emergencies; (10) repatriation loans; (11) the American Institute in Taiwan; (12) Office of the Inspector General; (13) international organizations; (14) international peacekeeping activities; (15) foreign currency exchange rate offsets; (16) the International Boundary and Water Commission, United States and Mexico; (17) International Boundary Commission, United States and Canada; (18) the International Joint Commission; (19) the International Fisheries Commissions; (20) migration and refugee assistance; (21) U.S. emergency refugee and migration assistance; (22) the Asia Foundation; (23) the National Endowment for Democracy; (24) the Center for Cultural and Technical Interchange Between East and West; (25) international broadcasting operations; (26) broadcasting capital improvements; and (27) the Peace Corps. Prohibits the amount of funds which may be appropriated to the Emergency Refugee and Migration Assistance Account which, when added to amounts previously appropriated but not yet obligated, would exceed $200 million (currently, $100 million).

Stop Tax Haven Abuse Act

United States · United States Congress · 27 July 2011

Stop Tax Haven Abuse Act - Authorizes the Secretary of the Treasury to impose restrictions on foreign jurisdictions or financial institutions operating in the United States that are of prime money laundering concern or that impede U.S. tax enforcement. Amends the Internal Revenue Code to: (1) establish a rebuttable presumption against the validity of transactions by institutions that do not comply with reporting requirements under the Foreign Account Tax Compliance Act (FATCA), (2) treat certain foreign corporations managed and controlled primarily in the United States as domestic corporations for tax purposes, (3) require tax withholding agents and financial institutions to report certain information about beneficial owners of foreign-owned financial accounts, (4) treat credit default swap payments sent offshore as taxable U.S. source income, (5) allow the use of tax return information to evaluate foreign financial account reports, (6) increase penalties for promoting abusive tax shelters and for aiding and abetting the understatement of tax liability, (7) prohibit tax advisor contingent fee agreements for obtaining a tax savings or benefit, and (8) impose additional requirements for third party summonses used to obtain information in tax investigations that do not identify the person with respect to whose liability the summons is issued (i.e., John Doe summons). Amends the Securities Exchange Act of 1934 to: (1) require corporations registered with the Securities and Exchange Commission (SEC) to report annually, on a country-by country basis, on employees, sales, financing, tax obligations, and tax payments; and (2) authorize a fine of up to $1 million for failure to disclose any holding or transaction involving equity or debt instruments known to involve a foreign entity that would otherwise be subject to disclosure requirements. Requires the Secretary to publish a proposed rule in the Federal Register requiring unregistered investment companies, including hedge funds or private equity funds, to establish anti-money laundering programs and submit suspicious activity reports. Extends anti-money laundering requirements to persons engaged in the business of forming new businesses or other legal entities. Requires federal banking agencies and the SEC to develop examination techniques to detect and prevent abusive tax shelter activities or the aiding or abetting of tax evasion by financial institutions. Requires the Secretary to: (1) disclose tax return information to federal financial regulators for purposes of tax shelter investigations; (2) disclose to Congress documents relating to a determination to grant, deny, revoke, or restore the tax-exempt status of an organization; and (3) expand the standards applicable to tax practitioners for issuing written advice on transactions which have a potential for tax avoidance or evasion.

Border Tax Equity Act of 2011

United States · United States Congress · 27 July 2011

Border Tax Equity Act of 2011 - Requires the United States Trade Representative (USTR) to certify to Congress whether or not U.S. objectives for revision of World Trade Organization (WTO) rules on border tax treatment of goods and services from countries with indirect tax systems have been met in WTO negotiations. Amends the Internal Revenue Code to impose a tax on imports of goods and services from any foreign country that employs an indirect tax system and grants rebates of indirect taxes paid on goods or services exported from that country. Requires deposit of such taxes into a special account. Requires the Secretary of Homeland Security (DHS), acting through the Commissioner responsible for the Bureau of Customs and Border Protection, upon request of a U.S. exporter, to grant a rebate from this special account to an exporter of goods or services from the United States to such a foreign country of the equivalent of any indirect taxes the foreign country imposes or applies to such goods and services at its border, with certain adjustments.

Fuel Cell Industrial Vehicle Jobs Act of 2011

United States · United States Congress · 26 July 2011

Fuel Cell Industrial Vehicle Jobs Act of 2011 - Amends the Internal Revenue Code to: (1) allow a $4,000 new qualified fuel cell motor vehicle tax credit for motor vehicles weighing not more than 8,500 pounds that are manufactured primarily for use in carrying or towing loads or materials for commercial or industrial purposes (off-highway vehicles); (2) continue the maximum dollar amount of $8,000 for motor vehicles with at least 4 wheels weighing not more than 8,500 pounds that are manufactured primarily for use on public streets, roads and highways; (3) allow an enhanced credit for light (not more than 8,500 pounds) and heavy (more than 8,500 pounds) vehicles if such vehicles' fuel cell systems achieve a specified electricity generation efficiency rating; and (4) allow a new energy tax credit, through December 31, 2016, for qualified fuel cell property that is manufactured for use in powering qualified motive property. Defines "qualified motive property" as property which is manufactured primarily for carrying loads or materials for commercial or industrial purposes not on public streets, road, highways, or rails or operated primarily for recreational purposes.

Pension Technical Modifications Act

United States · United States Congress · 26 July 2011

Pension Technical Modifications Act - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code with respect to the formula for the target normal plan cost element in the larger formula for determining the minimum required employer contribution for a plan year of a single-employer defined benefit pension plan. Revises the formula for the target normal cost to allow a plan sponsor to elect to exclude plan investment expenses from the amount of plan-related expenses expected to be paid from plan assets during the plan year. Makes technical amendments to ERISA and the Internal Revenue Code, as amended by the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (PACMBPRA), regarding the election to apply specified requirements in an eligible plan year with respect to the shortfall amortization base in minimum funding standards for such plans. Treats a plan as eligible for such an election only if: (1) the plan sponsor is not a debtor in a case under bankruptcy law or similar federal or state law, (2) there are no unpaid minimum required contributions with respect to the plan for purposes of the excise tax when minimum required contributions are not paid when due, (3) there are no outstanding liens in favor of the plan for a person's failure to make required contributions, and (4) the plan sponsor has not initiated a distress termination of the plan. Amends the Pension Protection Act of 2006 (PPA), as amended by PACMBPRA, to allow plan sponsors to elect to treat a certain kind of plan as an eligible charity plan instead of requiring them to, as under current law. Permits such an election to be revoked, however, only with the consent of the Secretary of the Treasury. Postpones to plan years beginning after December 31, 2010, the authorization for such an election. Amends the Worker, Retiree, and Employer Recovery Act of 2008 to extend through plan years beginning during the period October 1, 2008-December 31, 2011, certain funding-based limits on benefit accruals for single-employer plans with severe funding shortfalls. Revises the adjusted funding target attainment percentage factor in such limits for that period. Amends ERISA and the Internal Revenue Code with respect to the allowance of a one-time prohibited payment by a single-employer plan. Declares that payments under a Social Security leveling option shall be treated as not in excess of the monthly amount paid under a single life annuity (plus an amount not in excess of a Social Security supplement). Extends from September 1, 2011, through December 31, 2011, the special rule and ratio for certain years of eligible charity plans which excludes such plans from the authority of a plan sponsor to elect to credit against the minimum required contribution for the current plan year all or a portion of the prefunding balance or the funding standard carryover balance for the year.

Medical Neutrality Protection Act of 2011

United States · United States Congress · 26 July 2011

Medical Neutrality Protection Act of 2011 - Requires the Secretary of State to compile and update at least annually a list of those foreign governments that the Secretary determines have engaged in violations of medical neutrality and to provide a formal notification to a foreign government included in such list. Defines a “violation of medical neutrality” to mean: (1) militarized attacks on health care facilities, health care service providers, or individuals in the course of receiving medical treatment; (2) wanton destruction of medical supplies, facilities, records, or transportation services; (3) willful obstruction of medical ethics; (4) coercion of medical personnel to commit acts in violation of their ethical responsibilities; (5) deliberate misuse of health care facilities, transportation services, uniforms, or other insignia; (6) deliberate blocking of access to health care facilities and health care professionals; or (7) arbitrary arrest or detention of health care service providers or individuals seeking medical care. Prohibits specified presidential authorities, including the authority to transfer excess defense articles, furnish military training and education, or finance the procurement of defense articles, from being used to provide assistance to, and prohibits licenses for direct commercial sales of military equipment from being issued to, the government of a country that has engaged in a violation of medical neutrality. Makes such prohibition on assistance effective for a minimum of one fiscal year, after which the President may reinstate such assistance. Authorizes the President to temporarily waive the prohibitions in the interest of national security. Requires the Secretary to deny the issuance of a visa to any alien that is or was engaged in or has organized any act that is a violation of medical neutrality. Directs the heads of U.S. diplomatic and consular missions to investigate all reports of violations of medical neutrality.

Aviation Jobs and Safety Act of 2011

United States · United States Congress · 26 July 2011

Aviation Jobs and Safety Act of 2011 - Amends the Internal Revenue Code to extend through September 30, 2011, increased excise taxes on aviation fuels, the excise tax on air transportation of persons and property, and the expenditure authority for the Airport and Airway Trust Fund. Extends through September 30, 2011: (1) the authorization of appropriations for airport planning and development and noise compatibility planning projects (known as airport improvement projects [AIPs]), and (2) the authority of the Secretary of Transportation to make new AIP grants. Extends until October 1, 2011: (1) the pilot program for passenger facility fee authorizations at non-hub airports, and (2) disclosure requirements for large and medium hub airports applying for AIP grants. Directs the Secretary to extend through September 30, 2011, the termination date of insurance coverage for domestic or foreign-flag aircraft. Grants the Secretary discretionary authority to further extend such coverage through December 31, 2011. Extends through December 31, 2011, the authority of the Secretary to limit air carrier liability for claims arising out of acts of terrorism. Extends through September 30, 2011: (1) grant eligibility for airports located in the Marshall Islands, Micronesia, and Palau; (2) grants to state and local governments for land use compatibility AIPs; and (3) authority for approving an application of the Metropolitan Washington Airports Authority for an airport development grant or for permission to impose a passenger facility fee. Amends the Vision 100 - Century of Aviation Reauthorization Act to extend through September 30, 2011: (1) the temporary increase to 95% of the federal government's share of certain AIP costs, and (2) funding for airport development at Midway Island Airport.

Health Equity Act of 2011

United States · United States Congress · 26 July 2011

Health Equity Act of 2011 - Amends the Internal Revenue Code to: (1) make permanent the tax deduction allowed to self-employed individuals for health insurance costs; (2) allow a new tax deduction for the health care insurance costs of a taxpayer, the taxpayer's spouse, and dependents; and (3) expand the tax deduction for medical expenses to include costs for a membership in a fitness program or athletic club, fitness equipment, or weight loss program up to $1,200 in a taxable year and allow tax-free reimbursements for such expenses up to $1,200 a year under flexible spending arrangements and health reimbursement arrangements.

New Markets Tax Credit Extension Act of 2011

United States · United States Congress · 26 July 2011

New Markets Tax Credit Extension Act of 2011 - Amends the Internal Revenue Code to: (1) extend the new markets tax credit through 2016, (2) provide for an inflation adjustment to the limitation amount for such credit after 2012, and (3) allow an offset against the alternative minimum tax (AMT) for such credit (determined with respect to qualified equity investments made before January 1, 2017).

PHIT Act of 2011

United States · United States Congress · 26 July 2011

Personal Health Investment Today Act of 2011 or the PHIT Act of 2011 - Amends the Internal Revenue Code to allow a medical care tax deduction for up to $1,000 ($2,000 for married couples filing jointly or heads of household) of qualified sports and fitness expenses. Defines "qualified sports and fitness expenses" as amounts paid for fitness center memberships, physical exercise programs, and exercise equipment.

Geothermal Tax Parity Act of 2011

United States · United States Congress · 25 July 2011

Geothermal Tax Parity Act of 2011 - Amends the Internal Revenue Code to allow through 2016 a 30% energy tax credit for investment in geothermal energy property.

Life Sciences Jobs and Investment Act of 2011

United States · United States Congress · 25 July 2011

Life Sciences Jobs and Investment Act of 2011 - Amends the Internal Revenue Code to allow: (1) an increased research tax credit for qualified initial life sciences research expenses; and (2) certain corporations a tax deduction for dividends received which are reinvested solely in the United States to hire scientists and researchers engaged in life science research, fund life science research at research consortia, eligible small businesses, universities, and federal laboratories, or build or lease new facilities to be used primarily for qualified life sciences research. Terminates such tax incentives after 2016. Defines "qualified initial life sciences research expenses" as amounts, up to $150 million, attributable to the study of biology, biochemistry, biophysics, bioengineering, microbiology, genetics, or physiology, but excluding sociology or psychology. Directs the Commissioner of Internal Revenue to take necessary steps to ensure full compliance with the provisions of this Act and to report to Congress on the status of such compliance and related enforcement.

Life Sciences Jobs and Investment Act of 2011

United States · United States Congress · 25 July 2011

Life Sciences Jobs and Investment Act of 2011 - Amends the Internal Revenue Code to allow: (1) an increased research tax credit for qualified initial life sciences research expenses; and (2) certain corporations a tax deduction for dividends received which are reinvested solely in the United States to hire scientists and researchers engaged in life science research, fund life science research at research consortia, eligible small businesses, universities, and federal laboratories, or build or lease new facilities to be used primarily for qualified life sciences research. Terminates such tax incentives after 2016. Defines "qualified initial life sciences research expenses" as amounts, up to $150 million, attributable to the study of biology, biochemistry, biophysics, bioengineering, microbiology, genetics, or physiology, but excluding sociology or psychology. Directs the Commissioner of Internal Revenue to take necessary steps to ensure full compliance with the provisions of this Act and to report to Congress on the status of such compliance and related enforcement.

Volunteer Firefighter Fairness Act of 2011

United States · United States Congress · 22 July 2011

Volunteer Firefighter Fairness Act of 2011 - Amends the Internal Revenue Code to treat qualified emergency service volunteers as independent contractors, not employees, for tax purposes. Defines "qualified emergency service volunteers" to include volunteers performing fire fighting and prevention services, emergency medical services, and ambulance services.

Universal College Credit Act

United States · United States Congress · 22 July 2011

Universal College Credit Act - Amends the Internal Revenue Code to allow a tax credit up to $5,000 annually for the qualified tuition and related expenses of an individual taxpayer, a taxpayer's spouse, or dependents for instruction at an institution of higher education. Allows such credit for four years of undergraduate education expenses and six years of graduate or professional education expenses. Excludes expenses for courses involving sports, games, or hobbies (unless part of a degree program) and expenses unrelated to an academic program (e.g., student activity fees, athletic fees, or insurance expenses).

Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States Act of 2011

United States · United States Congress · 21 July 2011

Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States Act of 2011 - Establishes the Gulf Coast Restoration Trust Fund to be available for expenditures to the Gulf Coast states of Alabama, Florida, Louisiana, Mississippi, and Texas solely for: (1) coastal restoration projects and activities; (2) mitigation of damage to, and restoration of, fish, wildlife, or natural resources; (3) implementation of a federally approved marine, coastal, or comprehensive conservation management plan; (4) programs to promote tourism, the consumption of seafood produced from the Gulf Coast ecosystem, and education regarding the natural resources of such ecosystem; (5) planning assistance and administrative costs; (6) workforce development and job creation; (7) improvements to state parks in coastal areas affected by the Deepwater Horizon oil spill; (8) mitigation of the ecological and economic impact of outer Continental Shelf activities and the impacts of such oil spill or promotion of the long-term ecological or economic recovery of the Gulf Coast ecosystem through the funding of infrastructure projects; and (9) coastal flood protection and infrastructure directly affected by coastal wetland losses, beach erosion, and the impacts of such oil spill. Requires the Secretary to deposit in the Fund 80% of all administrative and civil penalties paid after this Act's enactment, pursuant to a court order, negotiated settlement, or other instrument in accordance with the Federal Water Pollution Control Act (commonly known as the Clean Water Act), in connection with the explosion on, and sinking of, the mobile offshore drilling unit Deepwater Horizon. Amends the Clean Water Act to require 35% of amounts made available from the Fund in any fiscal year to be available to the Gulf Coast states in equal shares for ecological and economic restoration of the Gulf Coast ecosystem. Authorizes a governor of a Gulf Coast state, in awarding contracts for such a project or program, to give a preference to individuals and companies that reside in, are headquartered in, or are principally engaged in business in, a Gulf Coast state. Establishes the Gulf Coast Ecosystem Restoration Council to: (1) publish a Comprehensive Plan for and undertake projects and programs to restore and protect the natural resources, ecosystems, fisheries, marine and wildlife habitats, beaches, coastal wetlands, and economy of the Gulf Coast ecosystem; (2) update such Plan every five years; (3) coordinate the development of consistent policies, strategies, plans, and activities addressing the restoration and protection of the Gulf Coast ecosystem and associated research; and (4) prepare an integrated financial plan and recommendations for coordinated budget requests for the amounts proposed to be expended by the federal agencies represented on the Council for projects and programs in the Gulf Coast states. Requires 60% of the total amount made available from the Fund to be disbursed to the Council to carry out the Plan. Establishes within the National Oceanic and Atmospheric Administration (NOAA) the Gulf Coast Ecosystem Restoration Science, Observation, Monitoring, and Technology Program, under which the NOAA Administrator shall provide grants to establish and operate a center of excellence in each of the Gulf Coast states. Requires each center to focus its curriculum on science, technology, and monitoring in at least one of the following: (1) coastal and deltaic sustainability, restoration, and protection; (2) coastal fisheries and wildlife ecosystem research and monitoring; (3) offshore energy development; (4) sustainable and resilient growth and economic and commercial development; and (5) comprehensive observation, monitoring, and mapping of the Gulf. Allocates 5% of Fund amounts to such Program. Establishes the Gulf of Mexico Research Endowment to be administered by the Secretary of Commerce for use in providing long-term funding for such Program. Requires: (1) the Council to establish a fishery and ecosystem endowment to ensure the long-term sustainability of the ecosystem, fish stocks, the fish habitat, and the recreational, commercial, and charter fishing industry in the Gulf of Mexico; and (2) NOAA to administer such endowment.

Medical FSA Improvement Act of 2011

United States · United States Congress · 21 July 2011

Medical FSA Improvement Act of 2011 - Amends the Internal Revenue Code to allow amounts in a flexible spending arrangement (FSA) that are not spent for medical care to be distributed to the FSA participant as taxable income after the close of a plan year (currently, such unspent amounts are forfeited). Includes such FSAs in the definition of tax-exempt cafeteria plans.

IDEA Full Funding Act

United States · United States Congress · 21 July 2011

IDEA Full Funding Act - Amends the Individuals with Disabilities Education Act (IDEA) to reauthorize and make appropriations through FY2021 for the grant program to assist states and outlying areas in providing special education and related services to children with disabilities. Saving Lives by Lowering Tobacco Use Act - Amends the Internal Revenue Code to increase excise taxes on cigars, cigarettes, pipe tobacco, roll-your-own tobacco, snuff, and chewing tobacco. Imposes an excise tax on smokeless tobacco sold in discrete single-use units. Taxes other tobacco products at a level of tax equivalent to the tax rate for cigarettes on an estimated per use basis. Provides for annual inflation adjustments to excise taxes on tobacco products and cigarette papers and tubes.

Incentivizing Offshore Wind Power Act

United States · United States Congress · 21 July 2011

Incentivizing Offshore Wind Power Act - Amends the Internal Revenue Code to: (1)  allow a 30% tax credit for investment in a qualifying offshore wind facility (an offshore facility using wind to produce electricity), and (2) direct the Secretary of the Treasury to establish a qualifying credit for offshore wind facilities program to consider and award certifications for investments eligible for such a credit to qualifying offshore wind facility sponsors. Requires the Secretary to review credits allocated under this Act periodically and authorizes the Secretary to make additional allocations and reallocations of such credits upon determining that: (1) the limit on the total amount of megawatt capacity for offshore facilities with respect to which credits may be allocated under the program has not been attained, or (2) scheduled placed-in-service dates of previously certified facilities have been significantly delayed and the applicant will not meet the required timeline.

Children's Budget Act

United States · United States Congress · 21 July 2011

Children's Budget Act - Requires the President's annual budget to Congress to include a detailed, separate analysis for the prior fiscal year, the current fiscal year, the fiscal year for which the budget is submitted, and the ensuing fiscal year identifying the amounts of gross and net appropriations or obligational authority and outlays directed to children and children's programs within the United States and territories.

Entrepreneurship Tax Cut Act of 2011

United States · United States Congress · 21 July 2011

Entrepreneurship Tax Cut Act of 2011 - Amends the Internal Revenue Code to exclude from gross income amounts distributed from tax-exempt retirement plans, health savings accounts, Roth individual retirement accounts (IRAs), and qualified tuition programs to acquire an ownership interest (at least 40%) in an entity in connection with beginning an active trade or business.

Providing for consideration of the bill (H.R. 2584) making appropriations for the Department of the Interior, environment, and related agencies for the fiscal year ending September 30, 2012, and for other purposes.

United States · United States Congress · 21 July 2011

Sets forth the rule for consideration of the bill (H.R. 2584) making appropriations for the Department of the Interior, environment, and related agencies for the fiscal year ending September 30, 2012.

TO AUTHORIZE APPROPRIATIONS FOR THE DEPARTMENT OF STATE FOR FISCAL YEAR 2012, AND FOR OTHER PURPOSES

United States · United States House of Representatives · 20 July 2011

Tax Lien Simplification Act

United States · United States Congress · 20 July 2011

Tax Lien Simplification Act - Amends the Internal Revenue Code to revise procedures for the filing of federal tax liens. Direct the Secretary of the Treasury to: (1) establish and maintain a federal tax lien registry, in lieu of filing tax liens in local jurisdictions, which would be accessible to and searchable by the public through the Internet at no cost; (2) take appropriate steps to secure and prevent tampering with the data recorded in the registry; and (3) review the information in the registry to determine whether information in the registry should be excluded or protected from public viewing. Establishes the priority of a federal tax lien based upon the date and time of the filing of a notice of lien in the federal tax lien registry. Reduces the period for releasing satisfied or unenforceable tax liens from 30 to 20 days.

National Pediatric Acquired Brain Injury Plan Act of 2011

United States · United States Congress · 20 July 2011

National Pediatric Acquired Brain Injury Plan Act of 2011 - Requires the Secretary of Health and Human Services (HHS) to make a payment for each fiscal year from FY2012-FY2018 to the State Lead Center in each state for implementation of the National Acquired Brain Injury Plan, as developed by the International Advisory Board of the Sarah Jane Brain Foundation.