Taxation

Efficient Export Promotion to Help American Businesses Act of 2012

United States · United States Congress · 17 May 2012

Efficient Export Promotion to Help American Businesses Act of 2012 - Amends the Export Enhancement Act of 1988, with respect to assessment of federal agency resources in support of export promotion and financing, to require the Trade Promotion Coordinating Committee (TPCC) to: (1) review the proposed annual budget of each federal agency, before it is submitted to the Office of Management and Budget (OMB) and the President, to ensure coordination among federal agencies of enforcement, promotion of foreign direct investment, performance outreach, and centralization of information for exporters; and (2) recommend simplification and termination of redundant programs and changes in funding to meet the government-wide strategic plan for trade promotion efforts. Revises contents of a TPCC annual report to Congress to include: (1) an analysis of TPCC and agency export promotion and export financing efforts compared to the export promotion efforts of other countries; (2) an analysis of factors, by state and region, that inhibit U.S. exports, including actions taken to address such factors; (3) a description of industry areas for strategic growth and changes to exports that present strategic threats to U.S. security; (4) a prioritized list of legislative recommendations that the TPCC believes would lead to an increase of U.S. exports and more efficient export promotion; and (5) input and review by the business community before being published on the TPCC and the Department of Commerce websites. Amends the Internal Revenue Code to direct the Secretary of the Treasury, upon request of the Secretary of Commerce, to furnish tax information on returns of sole proprietorships with gross receipts from a trade or business of more than $750,000 a year and partnerships to the Bureau of Economic Analysis.

Rebuilding American Manufacturing Act of 2012

United States · United States Congress · 17 May 2012

Rebuilding American Manufacturing Act of 2012 - Amends the Internal Revenue Code to allow taxpayers engaged in domestic manufacturing in the United States a tax deduction equal to 43% of the lesser of their domestic manufacturing income or their taxable income for the taxable year (thus effectively reducing their income tax rate from 35% to approximately 20%). Limits the amount of such deduction to 25% of such taxpayer's qualifying domestic investment (defined as the sum of the taxpayer's W-2 wages and certain allowable tax deductions, excluding any amounts not properly allocable to the taxpayer's domestic manufacturing gross receipts).

To amend the Internal Revenue Code of 1986 to extend the election to treat the cost of qualified film and television productions as an expense which is not chargeable to capital account.

United States · United States Congress · 17 May 2012

Amends the Internal Revenue Code to extend through 2013 the taxpayer election to expense qualified film or television production costs in the current taxable year.

DEPARTMENT OF THE INTERIOR, ENVIRONMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2013

United States · United States Senate · 16 May 2012

HOW THE TAXATION OF LABOR AND TRANSFER PAYMENTS AFFECT GROWTH AND EMPLOYMENT

United States · United States Senate · 16 May 2012

A bill to increase the authorized number of Weapons of Mass Destruction Civil Support Teams.

United States · United States Congress · 16 May 2012

Amends the Bob Stump National Defense Authorization Act for Fiscal Year to establish a minimum of 25 (under current law, 23) Weapons of Mass Destruction Civil Support Teams for a total of 57 (under current law, 55) Teams.

Providing for further consideration of the bill (H.R. 4310) to authorize appropriations for fiscal year 2013 for military activities of the Department of Defense, to prescribe military personnel strengths for fiscal year 2013, and for other purposes.

United States · United States Congress · 16 May 2012

Sets forth the rule for consideration of H.R. 4310 (National Defense Authorization Act for Fiscal Year 2013).

A bill to amend the Internal Revenue Code of 1986 to require the use of domestic property to be eligible for certain tax incentives for solar energy.

United States · United States Congress · 15 May 2012

Amends the Internal Revenue Code, with respect to the tax credits for residential energy efficient property and for investment in energy property, to require that either: (1) more than 70% of the components of property using solar energy either to heat, illuminate, or generate electricity for a taxpayer's residence for which a credit is claimed are made in the United States, or (2) more than 50% of the components of such property are made in the United States and the final point of manufacture of such property is in the United States.

End Polluter Welfare Act of 2012

United States · United States Congress · 15 May 2012

End Polluter Welfare Act of 2012 - Amends the Outer Continental Shelf Lands Act and the Energy Policy Act of 2005 to repeal the authority of the Secretary of the Interior to reduce or eliminate royalty payments for oil and natural gas leases in the Outer Continental Shelf. Amends the Mineral Leasing Act to increase minimum royalty payments for coal, oil, and natural gas leases. Repeals the program for ultra-deepwater and unconventional natural gas and other petroleum resource exploration and production. Amends the Oil Pollution Act to eliminate the limitation on liability for offshore facilities and pipeline operators for oil spills. Rescinds all unobligated balances made available to the World Bank, the Overseas Private Investment Corporation (OPIC), the Export-Import Bank, the Advanced Research Projects Agency in the Department of Defense (DOD), and other international financing entities to carry out any project that supports coal, oil, or natural gas. Terminates the Office of Fossil Energy Research and Development in the Department of Energy (DOE) and the authority to carry out any of its programs. Amends the Energy Policy Act of 2005 to eliminate from the categories of projects eligible for loan guarantees for innovative technologies: (1) projects involving advanced fossil energy technology, and (2) and crude oil refineries. Prohibits the Secretary of Agriculture from making loans under the Rural Electrification Act of 1936 to carry out projects that will use coal, oil, or natural gas. Prohibits the use of Department of Transportation (DOT) funds to award any grant or other direct assistance to any rail or port project that transports coal, oil, or natural gas. Amends the Internal Revenue Code to limit or repeal provisions allowing tax incentives for investment in fossil fuels. Increases the Oil Spill Liability Trust Fund financing rate. Imposes a 13% tax on the removal price of any taxable crude oil or natural gas from the Outer Continental Shelf in the Gulf of Mexico. Designates the Powder River Basin in southeast Montana and northeast Wyoming as a coal producing region. Eliminates accelerated depreciation for property that is receiving a subsidy for fossil fuel production.

Intelligence Authorization Act for Fiscal Year 2013

United States · United States Congress · 15 May 2012

Intelligence Authorization Act for Fiscal Year 2013 - Authorizes appropriations for FY2013 for the conduct of intelligence and intelligence-related activities of the: (1) Office of the Director of National Intelligence; (2) Central Intelligence Agency (CIA); (3) Department of Defense (DOD); (4) Defense Intelligence Agency (DIA); (5) National Security Agency (NSA); (6) Departments of the Army, Navy, and Air Force; (7) Coast Guard; (8) Departments of State, the Treasury, Energy, and Justice; (9) Federal Bureau of Investigation (FBI); (10) Drug Enforcement Administration (DEA); (11) National Reconnaissance Office; (12) National Geospatial-Intelligence Agency; and (13) Department of Homeland Security. Specifies that the amounts authorized and the authorized personnel ceilings as of September 30, 2013, for such activities are those specified in the classified Schedule of Authorizations, which shall be made available to the congressional appropriations committees and the President. Allows the Director of National Intelligence, with the approval of the Director of the Office of Management and Budget (OMB), to authorize employment of civilian personnel in excess of the number authorized for FY2013 when necessary for the performance of important intelligence functions. Requires notification to the intelligence committees on the use of such authority. Authorizes appropriations for the Intelligence Community Management Account for FY2013, as well as for full-time personnel for elements within such Account. Authorizes appropriations for FY2013 for the Central Intelligence Agency Retirement and Disability Fund. Permits appropriations authorized by this Act for salary, pay, retirement, and other benefits for federal employees to be increased by such additional or supplemental amounts as necessary for increases in such compensation or benefits authorized by law. Prohibits the authorization of appropriations by this Act from being deemed to constitute authority to conduct any intelligence activity not otherwise authorized by the Constitution or laws of the United States.

No Detention without Charge Act of 2012

United States · United States Congress · 15 May 2012

No Detention without Charge Act of 2012 - Amends the federal criminal code to prohibit an authorization for the use of military force, a declaration of war, or any similar Act pertaining to the authority of the President over the use of the U.S. Armed Forces from: (1) authorizing the apprehension or detention of any person except to the extent that the Constitution, the law of war, and otherwise applicable human rights law permits such apprehension or detention; or (2) authorizing the detention without charge of any person apprehended or detained in the United States or a U.S. territory or possession, except as expressly provided by an Act of Congress. Declares that the Authorization for Use of Military Force (P.L. 107-40) shall not constitute such an Act of Congress. Allows a person to assert a violation of this Act as a claim or defense in a judicial proceeding and to obtain appropriate relief against a government. Provides that standing to assert a claim or defense shall be governed by the general rules of standing under Article III of the Constitution. Repeals provisions of the National Defense Authorization Act for Fiscal Year 2012 that require U.S. Armed Forces to hold in military custody pending disposition under the law of war a person who is: (1) captured in the course of hostilities authorized by the Authorization for Use of Military Force, and (2) determined to be a member or part of al Qaeda or an associated force who participated in planning or carrying out an attack against the United States or its coalition partners.

US REIT Act of 2012

United States · United States Congress · 15 May 2012

Update and Streamline REIT Act of 2012 or US REIT Act of 2012 - Amends the Internal Revenue Code, with respect to the tax treatment of real estate investment trusts (REITs), to: (1) modify safe harbor rules for avoiding penalties for prohibited sales of rental and timber properties by REITs by allowing three-year averaging of sales proceeds for such properties, (2) repeal the preferential dividend rule for dividend payments to shareholders of publicly-offered REITs, (3) revise REIT income and assets tests to allow treatment of publicly-offered REIT debt instruments and personal property leased or mortgaged in connection with REIT real property as real estate assets, (4) make permanent the treatment of gain from sales of timber property and mineral royalties as qualifying REIT income, and (5) revise the calculation of REIT earnings and profits to avoid duplicate taxation of REIT shareholders.

Providing for consideration of the bill (H.R. 4970) to reauthorize the Violence Against Women Act of 1994, and providing for consideration of the bill (H.R. 4310) to authorize appropriations for fiscal year 2013 for military activities of the Department of Defense, to prescribe military personnel strengths for fiscal year 2013, and for other purposes.

United States · United States Congress · 15 May 2012

Sets forth the rule for consideration of the bill (H.R. 4970) to reauthorize the Violence Against Women Act of 1994, and providing for consideration of the bill (H.R. 4310) to authorize appropriations for fiscal year 2013 for military activities of the Department of Defense, to prescribe military personnel strengths for fiscal year 2013.

Expressing the sense of the House of Representatives supporting Federal employees.

United States · United States Congress · 15 May 2012

Expresses the sense of the House of Representatives that: (1) Congress and the President should end the pay freeze for federal employees in January 2013 and should prevent any further cuts to federal employee pensions or benefits; (2) federal employee contributions to their retirement system should not be increased; (3) the annuity multiplier used to determine retirement benefits for federal employees should not be decreased; (4) the Federal Employees Retirement System annuity supplement should not be eliminated and federal employees who are eligible to retire should be able to do so regardless of their age; (5) Social Security reform should not include utilizing a Chained Consumer Price Index, which would reduce federal annuities; (6) the Federal Employee Health Benefits Program should not be turned into a voucher program that shifts the costs of health insurance to employees and retirees; (7) the tax increase on new federal employees that funds part of the extension of the Unemployment Insurance program should be repealed; (8) the work that federal employees perform on behalf of the American people should be respected; and (9) Congress should recognize that efforts to reduce the compensation and support provided to federal employees undermine our government's ability to meet its obligations to citizens and hurt federal agencies' ability to recruit and retain a high-quality federal workforce.

Responsible Child Tax Credit Eligibility Verification Act of 2012

United States · United States Congress · 10 May 2012

Responsible Child Tax Credit Eligibility Verification Act of 2012 - Amends the Internal Revenue Code to require a taxpayer who is an alien and who is claiming the refundable portion of the child tax credit to attach to his or her tax return a photocopy of: (1) each page of the taxpayer's passport; (2) the taxpayer's nonimmigrant visa; (3) the taxpayer's employment authorization; (4) the taxpayer's arrival-departure documentation; and (5) the passport, visa, and arrival-departure documentation for each qualifying alien child of the taxpayer.

Tobacco Tax Equity Act of 2012

United States · United States Congress · 10 May 2012

Tobacco Tax Equity Act of 2012 - Amends the Internal Revenue Code to tax pipe tobacco, smokeless tobacco products, and large cigars at the same level as cigarettes. Revises the definition of "tobacco products" to include any other product containing tobacco that is intended or expected to be consumed. Makes smokeless tobacco products sold in discrete single-use units subject to an excise tax of $50.33 per thousand.

End Polluter Welfare Act of 2012

United States · United States Congress · 10 May 2012

End Polluter Welfare Act of 2012 - Amends the Outer Continental Shelf Lands Act and the Energy Policy Act of 2005 to repeal the authority of the Secretary of the Interior to reduce or eliminate royalty payments for oil and natural gas leases in the Outer Continental Shelf. Amends the Mineral Leasing Act to increase minimum royalty payments for coal, oil, and natural gas leases. Repeals the program for ultra-deepwater and unconventional natural gas and other petroleum resource exploration and production. Amends the Oil Pollution Act to eliminate the limitation on liability for offshore facilities and pipeline operators for oil spills. Rescinds all unobligated balances made available to the World Bank, the Overseas Private Investment Corporation (OPIC), the Export-Import Bank, the Advanced Research Projects Agency in the Department of Defense (DOD), and other international financing entities to carry out any project that supports coal, oil, or natural gas. Terminates the Office of Fossil Energy Research and Development in the Department of Energy (DOE) and the authority to carry out any of its programs. Amends the Energy Policy Act of 2005 to eliminate from the categories of projects eligible for loan guarantees for innovative technologies: (1) projects involving advanced fossil energy technology, and (2) and crude oil refineries. Prohibits the Secretary of Agriculture from making loans under the Rural Electrification Act of 1936 to carry out projects that will use coal, oil, or natural gas. Prohibits the use of Department of Transportation (DOT) funds to award any grant or other direct assistance to any rail or port project that transports coal, oil, or natural gas. Amends the Internal Revenue Code to limit or repeal provisions allowing tax incentives for investment in fossil fuels. Increases the Oil Spill Liability Trust Fund financing rate. Imposes a 13% tax on the removal price of any taxable crude oil or natural gas from the Outer Continental Shelf in the Gulf of Mexico. Designates the Powder River Basin in southeast Montana and northeast Wyoming as a coal producing region. Eliminates accelerated depreciation for property that is receiving a subsidy for fossil fuel production.

Rebuild America Act

United States · United States Congress · 10 May 2012

Rebuild America Act - Establishes grant programs for investment in projects to: (1) modernize, renovate, and repair educational facilities; (2) renovate energy systems, including planning and assessment activities and implementation of energy efficiency and renewable energy projects; and (3) rebuild U.S. infrastructure. Directs the President to develop a comprehensive national manufacturing strategy. Authorizes the Secretary of Commerce to award grants to establish sectoral technology and innovation centers to assist small or medium-sized manufacturers to innovate and develop new products. Amends the Internal Revenue Code to: (1) extend through 2016 the tax credit for increasing research activities, and (2) increase the alternative simplified research tax credit. Requires trade-related legislation introduced in Congress after the enactment of this Act to include provisions providing for labor standards, environmental and public safety standards, and foreign investment in the United States. Provides funding for the Interagency Trade Enforcement Center. Amends the Tariff Act of 1930 to include as a "countervailable subsidy" requiring action under a countervailing duty or antidumping duty proceeding the benefit conferred on merchandise imported into the United States from foreign countries with fundamentally undervalued currency. Regional Partnerships for High-Quality Jobs Act - Directs the Secretaries of Labor and Education to establish a grant program to educate and train workers for high-quality employment. College and Career Ready Classrooms Act - Authorizes the Secretary of Education to award grants for the development, implementation, and monitoring of comprehensive, statewide professional development to increase the effectiveness of all teachers in the instruction of college and career-ready state standards and the development and use of curriculum that is aligned with such standards. Provides for allotments to states to prevent layoffs of teachers, law enforcement officers, and first responders and to retain, restore, or expand critical services needed by local communities. Authorizes the Secretary of Health and Human Services (HHS) to award grants to states to increase the availability of high-quality childhood care and education programs. Retirement Security Act of 2012 - Establishes a Commission on Retirement Security to review, and identify problems in, the private retirement system and develop recommendations for improving such system. Amends the Internal Revenue Code and title II (Old Age, Survivors, and Disability Insurance) of the Social Security Act to increase funding for social security retirement benefits and to increase the cost-of-living adjustment for such benefits. Healthy Families Act - Allows employees to use accrued paid sick leave to: (1) meet their own medical needs; (2) care for the medical needs of certain family members; or (3) seek medical attention, assist a related person, take legal action, or engage in other specified activities relating to domestic violence, sexual assault, or stalking. Amends the Fair Labor Standards Act to: (1) increase the minimum wage, and (2) revise salary thresholds for payment of overtime pay. Allows a work opportunity tax credit for the hiring of workers who receive disability benefits. Amends the Internal Revenue Code to require an individual taxpayer whose adjusted gross income exceeds $1 million to pay a minimum tax rate of 30% of the excess of the taxpayer's adjusted gross income over the taxpayer's modified charitable contribution deduction for the taxable year (tentative fair share tax). Establishes the amount of such tax as the excess (if any) of the tentative fair share tax over the excess of: (1) the sum of the taxpayer's regular tax liability, the alternative minimum tax (AMT) amount, and the payroll tax for the taxable year; over (2) certain tax credits. Increases the capital gains tax rate for certain high-income taxpayers. Amends the Internal Revenue Code to impose a .03% excise tax on the purchase of a security: (1) if such purchase occurs on a trading facility located in the United States, or (2) the purchaser or seller is a U.S. person. Defines "security" to include: (1) stocks, partnership interests, notes, bonds, debentures, or other evidences of indebtedness; and (2) interests in a derivative financial instrument (i.e., any option, forward contract, futures contract, notional principal contract, or any similar financial instrument). Imposes new restrictions on U.S. corporations and other entities with foreign income with respect to: (1) tax deductions allocable to deferred foreign income, (2) the recalculation of foreign income taxes, (3) intangible property transferred overseas, and (4) the limit on the foreign tax credit for dual capacity taxpayers (taxpayers who are subject to a tax levy by a foreign country or U.S. possession and who receive a specified economic benefit from such country or possession). Amends the Internal Revenue Code to: (1) set forth a special rule for the inclusion in gross income of partnership interests transferred in connection with the performance of services, and (2) treat as ordinary income the net capital gain with respect to an investment services partnership interest except to the extent such gain is attributable to a partner's qualified capital interest. Pension Guaranty Improvement Act of 2012 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to: (1) revise requirements for the composition and duties of members of the board of directors of the Pension Benefit Guaranty Corporation (PBGC), (2) appoint a Participant and Plan Sponsor Advocate, and (3) provide for an increase in multiemployer plan benefit guarantee and annual premium rates. Pension and Participant Protect Act - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to expand protections for existing defined benefit pension plans. Fair Playing Field Act of 2012 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to issue regulations and other guidance on workers' employment tax status (i.e., as an employee or as an independent contractor). Establishes in the Treasury the Rebuild America Trust Fund to provide funding for projects to rebuild infrastructure under this Act.

Melanoma Research Act of 2012

United States · United States Congress · 10 May 2012

Melanoma Research Act of 2012 - Establishes the Skin Cancer Research Fund, into which amounts received from taxes on indoor tanning services shall be deposited and from which amounts shall be available exclusively for National Institutes of Health (NIH) research relating to skin cancer.

Smith-Mundt Modernization Act of 2012

United States · United States Congress · 10 May 2012

Smith-Mundt Modernization Act of 2012 - Amends the United States Information and Educational Exchange Act of 1948 to authorize the Secretary of State and the Broadcasting Board of Governors to provide for the preparation and dissemination of information intended for foreign audiences abroad about the United States, including about its people, its history, and the federal government's policies, through press, publications, radio, motion pictures, the Internet, and other information media, including social media, and through information centers and instructors. (Under current law such authority is restricted to information disseminated abroad, with a limited domestic exception.) Authorizes the Secretary and the Board to make available in the United States motion pictures, films, video, audio, and other materials prepared for dissemination abroad or disseminated abroad pursuant to such Act, the United States International Broadcasting Act of 1994, the Radio Broadcasting to Cuba Act, or the Television Broadcasting to Cuba Act. Amends the Foreign Relations Authorization Act, Fiscal Years 1986 and 1987 to prohibit funds for the Department of State or the Board from being used to influence public opinion or propagandizing in the United States. (Under current law such provision applies to the United States Information Agency [USIA].) Applies such prohibition only to programs carried out pursuant to the United States Information and Educational Exchange Act of 1948, the United States International Broadcasting Act of 1994, the Radio Broadcasting to Cuba Act, and the Television Broadcasting to Cuba Act. States that such provision shall: (1) not prohibit the Department or the Board from providing information about its operations, policies, programs, or program material, or making such information available to members of the media, public, or Congress; (2) not be construed to prohibit the Department from engaging in any medium of information on a presumption that a U.S. domestic audience may be exposed to program material; and (3) apply only to the Department and the Board and to no other federal department or agency.

Pakistan Terrorism Accountability Act of 2012

United States · United States Congress · 10 May 2012

Pakistan Terrorism Accountability Act of 2012 - States that it shall be U.S. policy to limit U.S. foreign assistance to Pakistan if Pakistan's military or intelligence services continue to support or provide assistance to organizations that target U.S. citizens. Directs the President to withhold $50 million from amounts made available for Pakistan for FY2013 or any subsequent fiscal year for each U.S. citizen who is killed as a result of actions of Pakistan's Inter-Services Intelligence (ISI) or support provided by ISI to other organizations or individuals, including the Haqqani Network (an insurgent network operating in Pakistan and Afghanistan).

Student Loan Interest Deduction Act of 2012

United States · United States Congress · 10 May 2012

Student Loan Interest Deduction Act of 2012 - Amends the Internal Revenue Code to: (1) increase the maximum tax deduction for interest paid on any qualified education loan to $5,000 ($10,000 for married couples filing a joint tax return), and (2) repeal the limitation on such deduction based upon modified adjusted gross income. Makes permanent the elimination of the five-year limitation on such tax deduction.

To amend the Internal Revenue Code of 1986 to revise the new market tax credit rules for population census tracts with low populations.

United States · United States Congress · 10 May 2012

Amends the Internal Revenue Code, with respect to the new markets tax credit, to expand criteria for the designation of a census track with a population of less than 2,000 as a low-income community for purposes of such credit to include consideration of the poverty rate, median family income, or unemployment rate in such community.

FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS FOR FISCAL YEAR 2013

United States · United States Senate · 9 May 2012

DEPARTMENT OF HOMELAND SECURITY APPROPRIATIONS FOR FISCAL YEAR 2013

United States · United States Senate · 9 May 2012

DEPARTMENT OF HOMELAND SECURITY APPROPRIATIONS FOR FISCAL YEAR 2013

United States · United States Senate · 9 May 2012

Expanding Refinancing Opportunities Act of 2012

United States · United States Congress · 9 May 2012

Expanding Refinancing Opportunities Act of 2012 - Amends the National Housing Act to authorize the Secretary of Housing and Urban Development (HUD) to insure or commit to insure any mortgage made to refinance an eligible mortgage. Defines "eligible mortgage" as one that: (1) is not guaranteed by the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation) (Freddie Mac) (government sponsored enterprises or GSEs), (2) is collateralized by an owner-occupied residence, (3) involves a principal obligation that does not exceed 140% of the value of the property collateralizing the mortgage or the HUD-insured loan limits in effect, and (4) was executed by a mortgagor meeting certain criteria. Establishes in the Federal Housing Administration (FHA) the Expanded Refinancing Fund, which shall be available to carry out streamlined refinancing of non-enterprise mortgages. Prohibits the use of any amounts in the Mutual Mortgage Fund to carry out this Act. Amends the Housing and Community Development Act of 1992 and the Temporary Payroll Tax Cut Continuation Act of 2011 to extend through FY2022 the mandates for GSE and FHA guarantee fees.

Medicare Physician Payment Innovation Act of 2012

United States · United States Congress · 9 May 2012

Medicare Physician Payment Innovation Act of 2012 - Amends title XVIII (Medicare) of the Social Security Act (SSA) to revise requirements for payments for physician's services to eliminate the sustainable growth rate system from the formula for determination of the fee schedules for such services. Sets at 0.0 the 2013 update to the single conversion factor in such formula. Includes the program of Osteopathic Continuous Certification of the American Osteopathic Association as a Maintenance of Certification Program with respect to any plan of the Secretary of Health and Human Services (HHS) to integrate reporting on quality measures with reporting requirements relating to the meaningful use of electronic health records (EHR). Establishes updates for separate primary care and other service categories beginning January 1, 2014, as well as separate conversion factors and separate updates through 2017 for each service category. Directs the Secretary, through the Center for Medicare and Medicaid Innovation, to: (1) expand testing of each payment and service delivery model in at least three geographic regions; and (2) include analysis of average implementation costs, per physician, in evaluations of models in phase 1 testing. Directs the Comptroller General to study the evaluations of each model tested. Directs the Secretary to release to the public a comprehensive list of such health care delivery models identified as likely to: (1) reduce spending without reducing quality of care, or (2) improve the quality of patient care without increasing spending. Requires the Secretary to inform physicians, nurse practitioners, group practices, and institutions employing Medicare part B (Supplementary Medical Insurance) providers on how best to transition to alternative health care delivery and payment models aimed at improving the coordination, quality, and efficiency of health care. Freezes the physician fee schedule for 2018 by requiring 0.0 updates to the relevant conversion factors. Directs the Secretary to: (1) contract and agree with regional extension centers to provide guidance and assistance on how physicians may transition to implementation of alternative health care delivery models identified as representating best practices; and (2) make certain funding available to the Office of the National Coordinator for Health Care Technology to award grants and incentive payments under a competitive process to regional extension centers and other qualified entities for such activities. Requires the Office to: (1) establish a process for the competitive selection of regional extension centers (and other qualified entities) in the third quarter of 2014; and (2) authorize the initial distribution of funds to such centers and entities. Prescribes updates to conversion factors for 2019-2022, but freezes them again beginning in 2023. Requires the Secretary to consider certain factors in determining the growth rates to be recognized beginning with 2019 for alternative payment and delivery models. Directs the Secretary to report to Congress on the impact on spending and on access to services under Medicare resulting from changes to the Medicare delivery and payments systems, including those made by this Act. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Graham-Rudman-Hollings Act), with respect to adjustments to discretionary spending limits in sequestration reports, to prescribe FY2013-FY2021 levels for overseas contingency and related activities for appropriations Acts. Requires any amount of budget authority for overseas contingency operations and related activities for such fiscal years in excess of such levels to be counted, in determining whether a breach has occurred in the security category and the nonsecurity category, on a proportional basis to the total spending for overseas contingency operations in those respective categories.

Sequester Replacement Reconciliation Act of 2012

United States · United States Congress · 9 May 2012

Sequester Replacement Reconciliation Act of 2012 - Title I: Agriculture - Agricultural Reconciliation Act of 2012 - Amends the American Recovery and Reinvestment Act of 2009 to terminate the increase in the value of supplemental nutrition assistance program (SNAP, formerly the food stamp program) benefits for Puerto Rico and American Samoa on June 30, 2012. Amends the Food and Nutrition Act of 2008 to limit categorical SNAP eligibility to households receiving specified other program benefits in cash. Eliminates the requirement that a state agency using a standard utility allowance provide such allowance to a household that receives assistance under the Low Income Home Energy Assistance Act of 1981 or other energy assistance program if such household incurs out-of-pocket heating or cooling expenses exceeding such assistance. Eliminates: (1) administrative cost sharing to states for certain employment and training programs, (2) state bonus programs for effective SNAP administration, and (3) indexing for the nutrition education and obesity prevention grant program. Reduces FY2013 funding for employment and training programs. Authorizes FY2013 appropriations to carry out the Food and Nutrition Act of 2008. Title II: Committee on Energy and Commerce - Amends the Patient Protection and Affordable Care Act (PPACA) to repeal provisions: (1) appropriating funds to the Secretary of Health and Human Services (HHS) to award grants to states for activities (including planning activities) related to establishing an American Health Benefit Exchange (a state health insurance exchange), (2) establishing and appropriating funds to the Prevention and Public Health Fund (a Fund to provide for expanded and sustained national investment in prevention and public health programs to improve health and help restrain the rate of growth in private and public sector health care costs), and (3) appropriating funds for the establishment and operation of the Consumer Operated and Oriented Plan (CO-OP) program (designed to foster the creation of qualified nonprofit health insurance issuers to offer qualified health plans in the individual and small group markets). Rescinds any unobligated balance appropriated under such provisions. Amends title XIX (Medicaid) of the Social Security Act (SSA) to: (1) extend the reduction of the threshold level of permissible state taxes on health care providers before federal funding to the state for Medicaid is reduced; (2) reduce the state disproportionate share hospital (DSH) allotment for FY2022; and (3) repeal provisions prohibiting states from reducing eligibility levels for Medicaid. Amends title XXI (State Children's Health Insurance Program) (CHIP, formerly known as SCHIP) of SSA to repeal provisions prohibiting states from reducing eligibility levels for CHIP. Repeals provisions that increased Medicaid payments to territories though FY2019. Decreases the federal medical assistance percentage (FMAP) for Puerto Rico, the Virgin Islands, Guam, the Northern Mariana Islands, and American Samoa. Repeals provisions providing bonus payments to states for enrollment and retention programs for children covered under Medicaid and CHIP. Title III: Financial Services - Amends the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank) to repeal authority for:(1) judicial procedures for the orderly liquidation of certain financial companies, and (2) the Orderly Liquidation Fund. HAMP Termination Act of 2012 - Amends the Emergency Economic Stabilization Act of 2008 to prohibit the Secretary of the Treasury (Secretary in this Act) from providing assistance under the Home Affordable Modification Program (HAMP) under the Making Home Affordable initiative. Exempts from this prohibition any assistance provided on behalf of homeowners to whom an offer to participate in HAMP was provided before enactment of this Act. Prohibits the availability of certain unobligated funds under HAMP. Restricts the use of such funds solely to federal budget deficit reduction. Amends the Consumer Financial Protection Act of 2010 to repeal the requirement for an annual transfer of funds from the Board of Governors of the Federal Reserve System to the Consumer Financial Protection Bureau (CFPB). Repeals: (1) the Consumer Financial Protection Fund, and (2) the Victims Relief Fund. Authorizes appropriations for FY2012-FY2013. Flood Insurance Reform Act of 2012 - Amends the National Flood Insurance Act of 1968 (NFIA) to extend through FY2016 the financing for National Flood Insurance Program (Program). Amends the Flood Disaster Protection Act of 1973 (FDPA) to authorize the Administrator of the Federal Emergency Management Agency (FEMA) to suspend temporarily the mandatory flood insurance purchase requirement for areas designated as having special flood hazards, if they meet certain eligibility requirements. Requires a lender or servicer who receives confirmation of a borrower's existing flood insurance coverage to terminate force-placed insurance and to refund all force-placed insurance premiums and related fees. Requires each federal entity for lending regulation to direct regulated lending institutions to accept private flood insurance if it meets federal flood insurance requirements. Amends NFIA to prescribe minimum annual flood insurance deductibles for subsidized and actuarial rate properties. Sets forth a formula for indexing maximum coverage limits. Prescribes optional coverage of personal residence and business interruption. Raises the annual limitation on premium increases to 20% of the average of the risk premium rates for the properties concerned. Schedules a 5-year phase-in of chargeable risk premium rates for: (1) an area that has been upgraded to a special flood hazard area, and (2) preferred risk rate areas. Establishes the Technical Mapping Advisory Council. Instructs the Administrator to: (1) establish new rate maps based upon the Council's recommendations, and (2) update flood insurance rate maps accordingly. Requires the Administrator and the Comptroller General each to study options for privatizing the Program. Authorizes the Administrator to secure flood reinsurance coverage. Modifies the mitigation assistance grant program. Repeals authority for planning assistance grants. Changes from flood risk mitigation to multi-hazard risk mitigation the plan a state or community is required to develop to be eligible for mitigation assistance. Removes beach nourishment as an eligible mitigation activity. Authorizes grants for eligible mitigation activities. Limits funding for severe repetitive loss structures. Eliminates: (1) the grants Program for repetitive insurance claims properties, and (2) the pilot Program for mitigation of severe repetitive loss properties. Amends the FDPA to direct the Administrator to notify residents of special flood hazard areas regarding flood insurance purchase requirements and rate phase-ins for such properties. Amends the Real Estate Settlement Procedures Act of 1974 (RESPA) to require that a lender's good faith estimate disclose to loan applicants: (1) the availability of flood insurance for residential real estate both in and out of a special flood hazard area, and (2) that the escrowing of flood insurance payments is required for many loans. Declares eligible for flood insurance any property otherwise in compliance with the Program even it has a swimming pool located at ground level or in the space below the lowest floor of a building outside hurricane season if the pool is enclosed with non-supporting breakaway walls. Directs the Administrator to establish a separate National Flood Insurance Reserve Fund. Amends the Housing and Community Development Act of 1974 to make eligible for assistance under the Community Development Block Grants (CDBG) Program: (1) certain activities supplementing existing state or local funding for administration of building code enforcement by local building code enforcement departments, and (2) floodplain management outreach and education activities of local governmental agencies. Directs the Administrator and Comptroller General each to study options for offering and incorporating voluntary community-based flood insurance policy options into the Program. Directs the Administrator to study the feasibility of including nationally recognized building codes as part of floodplain management criteria. Directs the National Academy of Sciences to study methods for understanding graduated risk behind levees. Prohibits any cause of action or claim from being brought against the United States for violation of any notification requirement imposed by this Act. Authorizes the Secretary of the Army, upon request, to evaluate for the purposes of the Program, a levee system designed or constructed by the Secretary. Amends Dodd-Frank to repeal the Office of Financial Research. Title IV: Committee on the Judiciary - Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2011 [ sic ] - Sets conditions for lawsuits arising from health care liability claims and actions concerning the provision of health care goods or services or any medical product affecting interstate commerce. Establishes a statute of limitations and limits noneconomic and punitive damages. Title V: Committee on Oversight and Government Reform - Increases federal employee contributions under the Civil Service Retirement System (CSRS) and the Federal Employees' Retirement System (FERS) by 5% of salary over 5 years, beginning in calendar year 2013. Increases retirement contributions for: (1) Members of Congress and for congressional employees in CSRS by 8.5% (by 7.5% for congressional employees in FERS) of salary over 5 years, beginning in calendar year 2013; and (2) Members of Congress and certain federal employees who begin federal service after December 31, 2012, and who have less than 5 years of creditable service for retirement purposes. Eliminates the annuity supplement for FERS employees hired after December 31, 2012, except for certain law enforcement officers, firefighters, nuclear material couriers, border protection officers, and air traffic controllers. Allows federal employees (including employees of the U.S. Postal Service or the Postal Regulatory Commission) and Members of Congress to deposit any payment which they receive for accumulated and accrued annual or vacation leave in their Thrift Savings Fund accounts. Title VI: Committee on Ways and Means - Amends the Internal Revenue Code to require: (1) the recapture of advance payments of the tax credit for health insurance premium assistance that exceed the allowable credit amount, and (2) taxpayers who are claiming the refundable portion of the child tax credit to include their social security numbers on their tax returns. Repeals the program of block grants to states for social services under title XX (Block Grants to States for Social Services) of the Social Security Act, effective October 1, 2012.

Municipal Bond Market Support Act of 2012

United States · United States Congress · 9 May 2012

Municipal Bond Market Support Act of 2012 - Amends Internal Revenue Code provisions relating to the small issuer exemption from interest expense allocation rules for financial institutions to: (1) permanently increase from $10 million to $30 million the annual limit on the amount of tax-exempt obligations that a small issuer may issue, and (2) allow an inflation adjustment to such increased limit amount after 2012.

Providing for consideration of the bill (H.R. 5652) to provide for reconciliation pursuant to section 201 of the concurrent resolution on the budget for fiscal year 2013.

United States · United States Congress · 9 May 2012

Sets forth the rule for consideration of the bill (H.R. 5652) to provide for reconciliation pursuant to section 201 of the concurrent resolution on the budget for fiscal year 2013.

Bring Jobs Home Act

United States · United States Congress · 8 May 2012

Bring Jobs Home Act - Amends the Internal Revenue Code to: (1) grant business taxpayers a tax credit for up to 20% of insourcing expenses incurred for eliminating a business located outside the United States and  relocating it within the United States, and (2) deny a tax deduction for outsourcing expenses incurred in relocating a U.S. business outside the United States. Requires an increase in the taxpayer's employment of full-time employees in the United States in order to claim the tax credit for insourcing expenses.

A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2013 and setting forth the appropriate budgetary levels for fiscal years 2014 through 2022.

United States · United States Congress · 8 May 2012

Sets forth the congressional budget for the federal government for FY2013, including the appropriate budgetary levels for FY2014-FY2022. Lists recommended budgetary levels and amounts for FY2013-FY2022 with respect to: (1) federal revenues, (2) new budget authority, (3) budget outlays, (4) deficits, (5) public debt, and (6) debt held by the public. Lists the appropriate levels of new budget authority, outlays, and administrative expenses of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund (Social Security Trust Funds) and specified major functional categories for FY2013-FY2022. Authorizes the Chairman of the Senate Budget Committee to make certain deficit-reduction reserve funds for legislation for: (1) the sale of unused or vacant federal properties, (2) the sale of excess federal lands, (3) repeal of the Davis-Bacon prevailing wage laws, (4) the reduction of the federal vehicles fleet, (5) the sale of financial assets purchased through the Troubled Asset Relief Program (TARP), and (6) repeal of the Patient Protection and Affordable Care Act of 2010 (PPACA). Authorizes the Chairman to reduce the allocations of committees for any savings achieved by such sales, repeals, and reduction, with the savings used to reduce the deficit. Makes it out of order to consider in the Senate any legislation that would cause the discretionary spending limits in this resolution to be exceeded, except by a supermajority waiver. Specifies such discretionary spending limits in the Senate for FY2013-FY2022. Makes it out of order to consider in the Senate any legislation that would require advanced appropriations. Sets forth requirements for the treatment of emergency legislation. Allows the Chairman to adjust the estimate of budgetary effects of legislation that: (1) amends or supersedes the system for updating physician payments under title XVIII (Medicare) of the Social Security Act, and (2) amends the Internal Revenue Code to establish a single, flat tax rate to conform with the annual revenue levels specified in this resolution. Permits the Chairman to make such adjustments only for points of order in specified legislation relating to: (1) pay-as-you-go, and (2) long- and short-term deficits. Requires Senate committees to: (1) review programs and tax expenditures in their jurisdictions to identify waste, fraud, and abuse or duplication, and to increase the use of performance data to inform committee work; (2) review the matters for congressional consideration identified on the Government Accountability Office's (GAO) High Risk list report; and (3) make recommendations to the Senate Budget Committee to improve governmental performance in their annual views and estimates reports. Sets forth reconciliation instructions for the Senate Committees on: (1) Commerce, Science, and Transportation; (2) Agriculture, Nutrition, and Forestry; (3) Health, Education, Labor, and Pensions; and (4) Finance. Declares the policy of Congress on attainment of Social Security solvency, reduction in Medicare unfunded liabilities, Medicaid sustainability at the federal level, tax reform, federal government assets sales and transfers of government activities to the private sector, and repeal of the PPACA. Expresses the sense of Congress on: (1) applying regulatory analysis requirements for executive branch agencies to independent agencies, (2) voting on the Regulations from the Executive in Need of Scrutiny (REINS) Act, (3) the automatic biennial sunsetting of all federal regulations unless repromulgated by Congress, (4) implementing regulatory process reform, (5) incorporating formal rulemaking procedures for all major regulations, and (6) requiring any adjustments to allocations and aggregates to require rescission of any unspent or unobligated allocations after 36 months.

Manufacturing Certainty and Captive Finance Affiliate Clarification Act

United States · United States Congress · 8 May 2012

Manufacturing Certainty and Captive Finance Affiliate Clarification Act - Amends the Commodity Exchange Act to redefine an exclusion from "major swap participant" (and as a result from the swap clearing requirement) an entity (captive finance company) whose primary business is providing financing that facilitates the sale or lease of products by or on behalf of the parent company or its subsidiary, and uses derivatives only for the purpose of hedging underlying commercial risks in a consolidated financing and leasing portfolio at least 90% of which, as of the end of its preceding fiscal year, is qualifying financing (including loans, notes, installment sales contracts, receivables, and operating and financing leases). Declares amendments made by this Act effective as of the enactment of the Wall Street Transparency and Accountability Act of 2010 (title VII of the Dodd-Frank Wall Street Reform and Consumer Protection Act).

Telecommuter Tax Fairness Act of 2012

United States · United States Congress · 8 May 2012

Telecommuter Tax Fairness Act of 2012 - Prohibits a state from imposing an income tax on the compensation of a nonresident individual for any period in which such individual is not physically present in or working in such state or from deeming such nonresident individual to be present in or working in such state on the grounds that: (1) such individual is present at or working at home for convenience, or (2) such individual's work at home fails any convenience of the employer test or any similar test.

Clean and Beautiful Communities Act of 2012

United States · United States Congress · 8 May 2012

Clean and Beautiful Communities Act of 2012 - Authorizes the Secretary of the Interior, acting through the Rivers, Trails, and Conservation Assistance Program of the National Park Service (NPS), to make grants to facilitate the acquisition by a qualified organization of a qualified real property interest exclusively for conservation purposes to assist in the funding of the transactional and operational costs associated with the purchase and management of preserved land or a qualified real property interest (including easements) that include: (1) stewardship costs, including costs of standards and practices implementation; (2) land purchase transaction costs; (3) costs of preparing for accreditation associated with land management; and (4) costs of due diligence, including appraisal, title, survey, environmental hazard assessment, and recording costs. Makes a person eligible for a grant under this Act only if such person is a tax-exempt charitable organization and is not a state or local government entity. Prohibits a grant from being used to pay consideration for the purchase of any interest in real property. Limits the amount of a grant to not more than $500,000 per year for five years. Prohibits the Secretary from making a grant under this Act in an amount exceeding more than 50% of the costs such grant is made to assist.

Fighting Tax Fraud Act of 2012

United States · United States Congress · 8 May 2012

Fighting Tax Fraud Act of 2012 - Amends the Internal Revenue Code to impose an increased penalty on a tax return preparer who engages in fraudulent conduct by: (1) willfully modifying any tax return or claim for refund which creates an understatement of tax liability after such return or claim has been signed by the taxpayer, and (2) willfully attempting to intercept the proceeds of such modified refund or claim. Establishes the penalty amount at the greater of $5,000 or the amount of the understated tax liability.

Medicaid Payment Fairness to the Territories Act of 2012

United States · United States Congress · 8 May 2012

Medicaid Payment Fairness to the Territories Act of 2012 - Amends title XIX (Medicaid) of the Social Security Act to tie the federal medical assistance percentage (FMAP) for Puerto Rico, the Virgin Islands, Guam, the Northern Mariana Islands, and American Samoa, beginning in FY2013, to the highest FMAP applicable to any of the 50 states for the fiscal year involved.

To amend the Social Security Act to expand the authority of the Secretary of the Treasury to access the National Directory of New Hires for purposes of tax administration.

United States · United States Congress · 8 May 2012

Amends part D (Child Support and Establishment of Paternity) of title IV of the Social Security Act to expand the authority of the Secretary of the Treasury to access the National Directory of New Hires for purposes of tax administration.

Bring Jobs Home Act

United States · United States Congress · 8 May 2012

Bring Jobs Home Act - Amends the Internal Revenue Code to: (1) grant business taxpayers a tax credit for up to 20% of insourcing expenses incurred for eliminating a business located outside the United States and  relocating it within the United States, and (2) deny a tax deduction for outsourcing expenses incurred in relocating a U.S. business outside the United States. Requires an increase in the taxpayer's employment of full-time employees in the United States in order to claim the tax credit for insourcing expenses.

Increased Transparency in Higher Education Act of 2012

United States · United States Congress · 7 May 2012

Increased Transparency in Higher Education Act of 2012 - Amends the Higher Education Act of 1965 to require each nonprofit institution of higher education that receives federal financial assistance to post its tax return on its website.

REVAMP Act of 2012

United States · United States Congress · 7 May 2012

Renovate and Enhance Veterans' Meeting Halls and Posts Act of 2012 or REVAMP Act of 2012- Amends the Housing and Community Development Act of 1974 to require the Secretary of Housing and Urban Development (HUD) to make grants, on a competitive basis, to eligible veterans service organizations for repairs and rehabilitation of their existing facilities. Defines "eligible veterans service organization" as: (1) a tax-exempt entity organized on a local or area basis; and (2) a local or area chapter, post, or other unit of a national, regional, statewide, or other larger entity of which local or area chapters, posts, or units are members (but not any such national, regional, statewide, or other larger entity itself). Prohibits an eligible veterans service organization from receiving such grant amounts, for any single fiscal year, in an amount exceeding the lesser of the cost of the proposed repair or rehabilitation or $250,000. Makes a grant recipient ineligible to receive another such grant until after five succeeding fiscal years. Prohibits the use of such grants for construction or acquisition of a new facility.

Middle Class Tax Fairness Act of 2012

United States · United States Congress · 7 May 2012

Middle Class Tax Fairness Act of 2012 - Amends the Internal Revenue Code to make permanent the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes. Requires an individual taxpayer whose adjusted gross income exceeds $1 million to pay a minimum tax rate of 30% of the excess of the taxpayer's adjusted gross income over the taxpayer's modified charitable contribution deduction for the taxable year (tentative fair share tax). Establishes the amount of such tax as the excess (if any) of the tentative fair share tax over the excess of: (1) the sum of the taxpayer's regular tax liability, the alternative minimum tax (AMT) amount, and the payroll tax for the taxable year; over (2) certain tax credits. Provides for a phase-in of such tax. Requires an inflation adjustment to the $1 million income threshold for taxable years beginning after 2013. Requires any savings resulting from the enactment of this Act to be used for federal budget deficit reduction or reduction of the federal debt.

Providing for consideration of the bill (H.R. 5326) making appropriations for the Departments of Commerce and Justice, Science, and Related Agencies for the fiscal year ending September 30, 2013, and for other purposes; waiving a requirement of clause 6(a) of rule XIII with respect to consideration of certain resolutions reported from the Committee on Rules; and for other purposes.

United States · United States Congress · 7 May 2012

Sets forth the rule for consideration of the bill (H.R. 5326) making appropriations for the Departments of Commerce and Justice, Science, and Related Agencies for the fiscal year ending September 30, 2013, and for other purposes; waiving a requirement of clause 6(a) of rule XIII with respect to consideration of certain resolutions reported from the Committee on Rules.

Growing Small Farms Act of 2012

United States · United States Congress · 27 April 2012

Growing Small Farms Act of 2012 - Amends the Internal Revenue Code, with respect to the liability of employers of agricultural labor for federal unemployment tax under the Federal Unemployment Tax Act (FUTA), to increase from $20,000 or more to $40,000 or more the amount of wages which such employers must pay in a calendar quarter for agricultural labor before being treated as employers for FUTA purposes. Provides for an inflation adjustment to such increased wage threshold after 2013.

IMPACT Act of 2012

United States · United States Congress · 27 April 2012

Investing to Modernize the Production of American Clean Energy and Technology Act of 2012 or the IMPACT Act of 2012 - Amends the Internal Revenue Code, with respect to tax incentives for investment in renewable energy, to: (1) extend through 2020 the date by which wind facilities must be placed in service to qualify for the electricity production tax credit; (2) extend through 2021 the date by which other specified alternative or renewable energy facilities (i.e., biomass, geothermal or solar energy, landfill gas, qualified hydropower, and marine and hydrokinetic renewable energy facilities) must be placed in service to qualify for the electricity production tax credit; and (3) extend through 2021 the taxpayer election to treat certain renewable energy facilities used for producing electricity, including offshore wind facilities, as investment properties for purposes of the energy tax credit. Amends the American Recovery and Reinvestment Act of 2009 to extend through 2013 the grant program for investment in renewable energy property in lieu of the tax credits allowed for such property. Increases to $5 billion the limitation on the total amount of credits that may be allocated under the qualifying advanced energy project program. Extends through 2012: (1) the tax credit for energy-efficient new homes, and (2) the tax credit for energy-efficient household appliances. Increases or extends tax credits for qualified plug-in electric drive motor vehicles, heavy natural gas vehicles, and alternative fuel vehicle refueling property. Provides for tax-exempt financing of electric, natural gas, and hydrogen vehicle refueling property. Limits or repeals tax incentives for major integrated oil companies, including: (1) the use of last-in, first-out accounting (LIFO); (2) the foreign tax credit for such companies that are dual capacity taxpayers; (3) the tax deduction for income attributable to the domestic production of oil, natural gas, or primary products thereof; (4) the tax deduction for intangible drilling and development costs; (5) percentage depletion for oil and gas wells; and (6) the tax deduction for tertiary injectant expenditures.

Andrew P. Carpenter Tax Act

United States · United States Congress · 27 April 2012

Andrew P. Carpenter Tax Act - Amends the Internal Revenue Code to exclude from gross income any amount attributable to the discharge of student loan indebtedness of a veteran who died as a result of a service-connected disability.

Violence Against Women Reauthorization Act of 2012

United States · United States Congress · 27 April 2012

Violence Against Women Reauthorization Act of 2012 - Amends the Violence Against Women Act of 1994 (VAWA) to add or expand definitions of several terms for purposes of such Act, including: (1) "culturally specific services" to mean community-based services that offer culturally relevant and linguistically specific services and resources to culturally specific communities; (2) "personally identifying information or personal information" with respect to a victim of domestic violence, dating violence, sexual assault, or stalking; and (3) "youth" to mean a person who is 11 to 24 years old. Modifies or expands grant conditions under such Act, including requirements relating to: (1) nondisclosure of personally identifying information or other client information, (2) information sharing between grantees and subgrantees, (3) civil rights and nondiscrimination, (4) audits, and (5) nonprofit organizations. Requires the Office on Violence Against Women of the Department of Justice (DOJ) to establish a biennial conferral process with state and tribal coalitions, technical assistance providers, and other key stakeholders on the administration of grants and related matters. Makes specified provisions of this Act effective at the beginning of the fiscal year following the enactment of this Act. Title I: Enhancing Judicial and Law Enforcement Tools to Combat Violence Against Women - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to authorize appropriations through FY2017 for grants to combat violent crime against women (STOP grants). Expands the purposes for which STOP grants may be used to include training of law enforcement personnel and prosecutors, addressing backlogs of sexual assault evidence collection kits, and providing protections for male victims of sexual assault crimes. Revises the application process for STOP grants. Requires states receiving funds under the STOP grant program to develop and submit to the Attorney General implementation plans for using grant funds. Amends the Omnibus Crime Control and Safe Streets Act of 1968 to expand the grant program to encourage governmental entities to treat domestic violence, dating violence, sexual assault, and stalking as serious violations of criminal law. Requires such entities to use grant funds for: (1) training programs with respect to domestic violence and sexual assaults against women; (2) developing best practices for responding to domestic violence and sexual assault crimes; (3) developing, implementing, or enhancing sexual assault nurse examiner programs and Sexual Assault Response Teams; (4) providing human immunodeficiency virus testing programs; and (5) identifying and inventorying backlogs of sexual assault evidence collection kits. Requires not less than 25% of grant funding to be used for projects that address sexual assault. Extends the authorization of appropriations for such grant program through FY2017. Amends the Violence Against Women Act of 2000 to expand the availability of competent pro bono legal assistance to victims of domestic violence, dating violence, sexual assault, or stalking and to authorize appropriations for such assistance through FY2017. Revises the grant programs for supporting families with a history of domestic violence, dating violence, sexual assault, or stalking to authorize the Attorney General to make grants to improve the response of the civil and criminal justice system to such families and to train court personnel in assisting such families. Extends through FY2017 the authorization of appropriations for: (1) the training of probation and parole officers to manage sex offenders, and (2) the Court-Appointed Special Advocate program. Amends the federal criminal code with respect to the crime of stalking to prohibit the use of any interactive computer or electronic communication service to stalk victims. Revises and reauthorizes through FY2017 the grant program for outreach strategies targeted at adult or youth victims of domestic violence, dating violence, sexual assault, or stalking in underserved populations. Eliminates the requirement that recipients of grants to combat violent sex crimes against women include linguistically specific services in administering such grants. Title II: Improving Services for Victims of Domestic Violence, Dating Violence, Sexual Assault, and Stalking - Amends VAWA to extend through FY2017 grant programs to: (1) assist states, Indian tribes, and U.S. territories to establish, maintain, and expand rape crisis centers and other programs to assist victims of sexual assault; and (2) assist victims of domestic violence and other sexual assault crimes in rural areas. Amends the Victims of Trafficking and Violence Protection Act of 2000 to extend through FY2017 the authorization of appropriations for grants to end violence against women with disabilities. Amends VAWA to authorize appropriations through FY2017 for the grant program to end elder abuse, including domestic violence, dating violence, sexual assault, stalking, exploitation, and neglect, and to provide training for law enforcement agencies to better serve victims of abuse in later life. Directs the Attorney General in awarding grants to end elder abuse to give priority to proposals for serving culturally specific and underserved populations. Title III: Services, Protection, and Justice for Young Victims of Violence - Amends the Public Health Service Act to: (1) include tribal or territorial sexual assault coalitions in the grant program for rape prevention and education, and (2) extend through FY2017 the authorization of appropriations for grants for rape prevention and education programs conducted by rape crisis centers. Establishes a minimum allocation of grant funding for states, the District of Columbia, Puerto Rico, and each U.S. territory. Amends VAWA to replace certain grant programs for the protection of young victims of violent crimes with a program requiring the Attorney General, in collaboration with the Secretary of Health and Human Services (HHS) and the Secretary of Education, to award grants to enhance the safety of youth and children who are victims of, or exposed to, domestic violence, dating violence, sexual assault, or stalking and to prevent future violence. Authorizes appropriations for FY2013-FY2017. Amends the Violence Against Women and Department of Justice Reauthorization Act of 2005 to revise, expand, and reauthorize through FY2017 the grant program for combatting violent crimes on college campuses. Amends the Higher Education Act of 1965 to expand requirements for the disclosure of campus security policies and crime statistics by institutions of higher education to require education programs to: (1) promote the awareness of rape and other violent sex crimes, (2) require disclosure of disciplinary proceedings, and (3) establish procedures for the protection of the confidentiality of crime victims. Title IV: Violence Reduction Practices - Amends the Violence Against Women and Department of Justice Reauthorization Act of 2005 to authorize appropriations for FY2013-FY2017 for grants from the Centers for Disease Control and Prevention (CDC) to academic institutions and organizations to conduct research that examines best practices for reducing and preventing violence against women and children. Reduces the amount of such funding by 50% of the level for FY2007-FY2011. Amends VAWA to authorize the Attorney General, in consultation with the HHS Secretary and the Secretary of Education, to award grants to prevent domestic violence, dating violence, sexual assault, and stalking by taking a comprehensive approach that focuses on youth, children exposed to violence, and men as leaders and influencers of social norms (SMART Prevention grants). Authorizes appropriations for such grant program through FY2017. Title V: Strengthening the Healthcare System's Response to Domestic Violence, Dating Violence, Sexual Assault, and Stalking - Amends the Public Health Service Act to reauthorize, revise, and consolidate grant programs that address domestic violence, dating violence, sexual assault, and stalking by developing or enhancing and implementing: (1) interdisciplinary training for health professionals, public health staff, and allied health professionals; (2) education programs for health profession students to prevent and respond to domestic violence, dating violence, sexual assault, and stalking; and (3) comprehensive statewide strategies to improve the response of clinics, public health facilities, hospitals, and other health settings to domestic violence, dating violence, sexual assault, and stalking. Permits grant funds to be used for the development, expansion, and implementation of sexual assault forensic medical examination or sexual assault nurse examiner programs. Requires grantees to: (1) provide patients with advance notice about any circumstances under which information may be disclosed, such as mandatory reporting laws; and (2) give patients the option to receive information and referrals without affirmatively disclosing abuse. Requires the HHS Secretary to give preference to grant applicants based on the strength of their evaluation strategies, with priority given to outcome-based evaluations. Revises requirements for training and education grants to require that grantees be: (1) a nonprofit organization with a history of effective work in the field of training health professionals with an understanding of, and clinical skills pertinent to, domestic violence, dating violence, sexual assault, or stalking and lifetime exposure to violence and abuse; (2) an accredited school of allopathic or osteopathic medicine, psychology, nursing, dentistry, social work, or allied health; (3) a health care provider membership or professional organization or a health care system; or (4) a state, tribal, territorial, or local entity (currently, grantees must be a school of allopathic or osteopathic medicine). Requires grantees to represent a team of entities that include at least one of each of: (1) an accredited school of allopathic or osteopathic medicine, psychology, nursing, dentistry, social work, or other health field; (2) a health care facility or system; and (3) a government or nonprofit entity with a history of effective work in the fields of domestic violence, dating violence, sexual assault or stalking. Revises the training and education grant program to remove the matching requirement. Revises the public health response grant program to remove requirements that: (1) a grant award cannot exceed two years, and (2) funds must be distributed equally between state and local programs. Authorizes the Secretary to make grants or enter into contracts to provide technical assistance with respect to the planning, development, and operation of any program, activity, or service carried out under this title. Requires the Secretary to: (1) make publicly available materials developed by grantees under this title, including materials on training, best practices, and research and evaluation; and (2) publish a biennial report on the distribution of funds under this title and the programs and activities supported by such funds. Makes the grant program on research of effective interventions in the health care setting permissible, rather than required. Authorizes the Secretary to use not more than 20% of funds available under this title for research and evaluation of: (1) grants awarded under this title; and (2) other training for health professionals and effective interventions in the health care setting that prevent domestic violence, dating violence, and sexual assault across the lifespan, prevent the health effects of such violence, and improve the safety and health of individuals who are currently being victimized. Allows research grant funds to be used to research the impact of adverse childhood experiences on adult experience with domestic violence, dating violence, sexual assault, stalking, and adult health outcomes, including how to reduce or prevent the impact of adverse childhood experiences through the health care setting. Removes provisions permitting research grant funds to be used for: (1) research and testing of best messages and strategies to mobilize public and health care provider action concerning the prevention of domestic, dating, or sexual violence; or (2) measuring the comparative effectiveness and outcomes of efforts to reduce violence and increase women's safety. Title VI: Safe Homes for Victims of Domestic Violence, Dating Violence, Sexual Assault, and Stalking - Amends VAWA with respect to housing rights of victims of domestic violence, dating violence, sexual assault, and stalking. Prohibits denial or termination of housing assistance on the basis of being such a victim under specified federal housing programs (covered programs), including the low-income housing tax credit program, if the applicant or tenant otherwise qualifies for such admission, assistance, participation, or occupancy. Prohibits denial of assistance, tenancy, or occupancy rights to assisted housing based solely on certain criminal activity directly related to domestic violence engaged in by a member of the individual's household or by any guest or other person under the individual's control, if the tenant or an affiliated individual is the victim or threatened victim. Defines "affiliated individual" as: (1) a spouse, parent, brother, sister, or child of that individual, or someone to whom such individual stands in loco parentis; or (2) any other individual, tenant, or lawful occupant living in the individual's household. Allows a public housing agency (PHA) or an owner or manager of assisted housing to bifurcate a housing lease in order to evict, remove, or terminate assistance to any tenant or lawful occupant who engages in criminal activity directly relating to domestic violence, dating violence, sexual assault, or stalking against an affiliated individual or other individual, without evicting or otherwise penalizing a victim of such criminal activity who is also a tenant or lawful occupant. Requires specified accommodation of any tenants remaining after the eviction of the sole tenant eligible to receive assistance under a covered housing program. Authorizes a PHA or an owner or manager of assisted housing to: (1) require certified documentation from any applicant claiming protection under this Act, or (2) deny or terminate any assistance if such documentation is not produced. Requires each executive department carrying out a covered housing program to adopt a model emergency transfer plan, meeting specified criteria, for PHAs and owners or managers of assisted housing to use in allowing tenants who are victims of domestic violence, dating violence, sexual assault, or stalking to transfer to another available and safe dwelling unit of assisted housing. Requires the Secretary of Housing and Urban Development (HUD) to establish policies and procedures under which a victim requesting such a transfer may receive section 8 (voucher program) assistance under the United States Housing Act of 1937. Makes conforming amendments to the United States Housing Act of 1937. Revises eligibility requirements for transitional housing assistance grants for child victims of domestic violence, dating violence, sexual assault, or stalking to specify that any victims are eligible. Authorizes the use of such grants for support services designed to enable a minor, an adult, or a dependent to secure employment, including employment counseling, occupational training, job retention counseling, and counseling concerning re-entry into the workforce. Extends the authorization of appropriations for such grants, but at decreased levels, for FY2013-FY2017. Extends the authorization of appropriations, but also at decreased levels, for FY2013-FY2017 for: (1)  collaborative grants to increase the long-term stability of victims, and (2) grants to combat violence against women in public and assisted housing. Title VII: Economic Security for Victims of Violence - Amends VAWA to extend through FY2017 the authorization of appropriations for the grant program to establish and operate a national resource center on workplace responses to assist victims of domestic and sexual violence. Title VIII: Protection of Battered Immigrants - Amends the Immigration and Nationality Act to expand the definition of nonimmigrant U-visa (victims of certain crimes) to include victims of stalking. Directs the Secretary of Homeland Security (DHS) to report to Congress regarding the number of aliens: (1) applying for and granted or not granted nonimmigrant status based upon being victims of trafficking or other criminal activities such as domestic violence or sexual exploitation, and (2) granted continued U.S. presence. Makes a child of an alien who was a self-petitioner under VAWA who filed a pending or approved petition for classification or application for adjustment of status or other benefit eligible for lawful permanent resident status under such alien's petition. Excludes from the public charge bar to admission an alien who is: (1) a VAWA self-petitioner, (2) a U-visa applicant, or (3) a battered spouse or child. Expands the scope of criminal-related information that must be disclosed by a U.S. citizen petitioning for a nonimmigrant K-visa (alien fiancee or fiance). Amends the International Marriage Broker Regulation Act of 2005 to require DHS to: (1) conduct a background check of the National Crime Information Center's Protection Order Database on each K-visa petitioner, and (2) include any appropriate information in the criminal background information provided to the alien fiance/fiancee. Prohibits an international marriage broker from providing any individual or entity with information about an individual under the age of 18. Requires a broker to obtain a valid copy of each foreign national client's birth certificate or other official proof of age document. Establishes criminal penalties for specified broker violations. Requires the Government Accountability Office (GAO) to report to Congress on the impact of this section on the K-visa process. Amends the the Consolidated Natural Resources Act of 2008 to permit U- and T-visa (victims of human trafficking) holders in the Commonwealth of the Northern Mariana Islands to count their time physically present in the Commonwealth toward the three-year continuous U.S. presence required for adjustment to permanent resident status. Title IX: Safety for Indian Women - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to include sex trafficking as a target of the grants to Indian tribal governments to combat violent crime against Indian women. Allows those grants to be used to: (1) address the needs of youth who are victims of, or exposed to, domestic violence, dating violence, sexual assault, sex trafficking, or stalking; and (2) develop and promote best practices for responding to domestic violence, dating violence, sexual assault, sex trafficking, and stalking. Allows tribal coalition grants to be used to develop and promote state, local, or tribal legislation and policies that enhance best practices for responding to violent crimes against Indian women. Amends the Violence Against Women and Department of Justice Reauthorization Act of 2005 to include the Secretary of the Interior, in addition to the HHS Secretary and the Attorney General, as a participant in consultations with Indian tribes regarding the administration of tribal funds and programs, enhancement of Indian women's safety, and federal response to violent crimes against Indian women. Directs the Attorney General to submit an annual report to Congress regarding the recommendations made by Indians on those subjects during consultations. Gives Indian tribes criminal jurisdiction over domestic violence, dating violence, and violations of protective orders that occur on their lands. Makes that jurisdiction concurrent with federal and state jurisdiction. Authorizes the Attorney General to award grants to Indian tribes to assist them in exercising such jurisdiction, providing indigent defendants with free legal counsel, and securing the rights of victims of such crimes. Authorizes appropriations for FY2012-FY2016 for such grant program, and to provide participating Indian tribes with training, technical assistance, data collection, and an evaluation of their criminal justice systems. Gives Indian courts civil jurisdiction to issue and enforce protection orders. Denies such jurisdiction to Indian courts in Alaska, except with respect to the Metlakatla Indian Community, Annette Islands Reserve. Amends the federal criminal code to increase the maximum federal penalties for assault convictions. Subjects individuals who commit an assault resulting in substantial bodily injury to a spouse, intimate partner, or a dating partner to a fine or imprisonment for up to five years, or both. Subjects individuals who assault a spouse, intimate partner, or dating partner by strangling, suffocating, or attempting to strangle or suffocate, by a fine or imprisonment up to 10 years, or both. Makes federal felony assault penalties applicable to Indians. Subjects individuals convicted under tribal law of repeat domestic violence or stalking offenses to maximum federal penalty provisions for repeat offenders. Amends the Violence Against Women and Department of Justice Reauthorization Act of 2005 to require the National Institute of Justice to include women in Alaska Native Villages and sex trafficking in its study of violence against Indian women. Reauthorizes appropriations for the study for FY2013-FY2014. Reauthorizes appropriations for the national tribal sex offender registry and the tribal protection order registry for FY2013-FY2017. Makes Indian tribes' criminal jurisdiction over domestic violence, dating violence, and violations of protection orders that occur on their lands effective two years after this Act's enactment. Gives them the opportunity to participate in a pilot project that allows them to exercise that jurisdiction sooner. Title X: Other Matters - Amends the federal criminal code to provide that the prohibition against sexual abuse of a ward in official detention or under official supervision or control shall apply: (1) during or after arrest; (2) after release pretrial; (3) while on bail, probation, supervised release, or parole; or (4) after release following a finding of juvenile delinquency or pending any further judicial proceedings. Increases penalties for criminal civil rights violations involving sexual abuse. Amends the Civil Rights of Institutionalized Persons Act to allow a prisoner in federal custody to bring a suit against the United States for a mental or emotional injury if such injury resulted from the commission of a sexual act (currently, requires a prior showing of a physical injury). Amends the Prison Rape Elimination Act of 2003 to direct the DHS Secretary to publish a final rule adopting national standards for the detection, prevention, reduction, and punishment of rapes and sexual assaults in detention facilities against aliens detained for a violation of U.S. immigration laws. Requires the HHS Secretary to publish a similar final rule for the protection of unaccompanied alien children in custodial facilities. Amends the Telecommunications Act of 1934, with respect to obscene or harassing telephone calls, to: (1) remove the intent to annoy requirement in the definition of such crime; and (2) include any specific person as an intended victim of such crime (currently, any person at the called number or who receives the communication). Amends VAWA to extend through FY2017 the grant programs for: (1) improving and implementing processes for entering data on stalking and domestic violence into crime information databases, and (2) appointing victim/witness counselors for the prosecution of sex crimes and domestic violence crimes. Amends the Victims of Child Abuse Act of 1990 to authorize appropriations for FY2013-FY2017 for child abuse and neglect technical assistance and training programs for judicial personnel and attorneys practicing in juvenile and family courts. Amends the federal criminal code to impose a mandatory five-year minimum prison term for aggravated sexual abuse. Amends the Immigration and Nationality Act to include within the definition of "aggravated felony," for purposes of removing an alien from the United States, a third drunk driving conviction.

Violence Against Women Reauthorization Act of 2012

United States · United States Congress · 27 April 2012

Violence Against Women Reauthorization Act of 2012 - Amends the Violence Against Women Act of 1994 (VAWA) to: (1) revise or add universal definitions under such Act; (2) modify grant conditions for VAWA programs, including imposing restrictions on disclosure of victims' confidential and personally identifying information and expanding nondiscrimination requirements; and (3) require audits of VAWA programs to be conducted by the Office of Audit, Assessment, and Management in the Department of Justice (DOJ). Requires an annual audit of not fewer than 10% of all VAWA grantees beginning in FY2013 to prevent waste, fraud, and abuse of funds. Prohibits: (1) the awarding of grants to nonprofit organizations that hold money in offshore accounts for tax avoidance purposes, (2) the use of grant funds to lobby any governmental employee regarding the award of grant funding, and (3) the use of amounts authorized to be appropriated to DOJ or the Department of Health and Human Services (HHS) to host or support conferences without prior written approval by appropriate DOJ or HHS officials. Title I: Enhancing Judicial and Law Enforcement Tools to Combat Violence Against Women - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to expand services for sexual assault victims, including male victims, under the grant programs for combatting violent crimes against women (STOP grants) and for encouraging arrest policies and enforcing protection orders for sexual assault victims. Amends the Violence Against Women Act of 2000 to expand the availability of competent pro bono legal assistance to victims of domestic violence, dating violence, sexual assault, or stalking. Revises the grant programs for supporting families with a history of domestic violence, dating violence, sexual assault, or stalking to authorize the Attorney General to make grants to improve the response of the civil and criminal justice system to such families and to train court personnel in assisting such families. Extends through FY2017 the authorization of appropriations for the Court-Appointed Special Advocate program to assist child victims of abuse or neglect. Revises and reauthorizes through FY2017 the grant program for outreach strategies targeted at adult or youth victims of domestic violence, dating violence, sexual assault, or stalking in underserved populations. Eliminates the requirement that recipients of grants to combat violent sex crimes against women include linguistically specific services in administering such grants. Amends the DNA Analysis Backlog Elimination Act of 2000 to require that not less than 75% of the grant amounts awarded in FY2013-FY2014 under such Act be used for DNA analyses of samples from crimes scenes. Title II: Improving Services for Victims of Domestic Violence, Dating Violence, Sexual Assault, and Stalking - Amends VAWA to extend through FY2017 the authorization of appropriations for grant programs to: (1) assist states, Indian tribes, and territories to establish, maintain, and expand rape crisis centers and other programs to assist victims of sexual assault; and (2) assist victims of domestic violence and other sexual assault crimes in rural areas. Amends the Victims of Trafficking and Violence Protection Act of 2000 to extend through FY2017 the authorization of appropriations for grants to end violence against women with disabilities and women in later life. Title III: Services, Protection, and Justice for Young Victims of Violence - Amends the Public Health Service Act to extend through FY2017 the authorization of appropriations for grants for rape prevention and education programs conducted by rape crisis centers. Amends VAWA to replace certain grant programs for the protection of young victims of violent crimes with a program requiring the Attorney General to award grants to enhance the safety of youth and children who are victims of, or exposed to, domestic violence, sexual assault, or stalking and to prevent future violence. Amends the Violence Against Women and Department of Justice Reauthorization Act of 2005 to expand the requirements for the grant program to combat violent crimes on campuses to require training on violent crimes for incoming students and campus law enforcement officials. Amends the Higher Education Act of 1965 to expand the requirements for disclosure of campus security policies and crime statistics by institutions of higher education to require disclosure of disciplinary proceedings and procedures to protect the confidentiality of crime victims. Title IV: Violence Reduction Practices - Extends through FY2017 the authorization of appropriations for grants through the Centers for Disease Control and Prevention (CDC) to support research to examine prevention and intervention programs to further the understanding of sexual and domestic violence by and against adults, youth, and children. Amends VAWA to authorize the Attorney General to award grants to prevent domestic violence, dating violence, sexual assault, and stalking by taking a comprehensive approach that focuses on youth, children exposed to violence, and men as leaders and influencers of social norms (SMART Prevention grants). Title V: Strengthening the Health Care System's Response to Domestic Violence, Dating Violence, Sexual Assault, and Stalking - Amends the Public Health Service Act to reauthorize, revise, and consolidate grant programs that address domestic violence, dating violence, sexual assault, and stalking by developing or enhancing and implementing: (1) interdisciplinary training for health professionals, public health staff, and allied health professionals; (2) education programs for health profession students to prevent and respond to domestic violence, dating violence, sexual assault, and stalking; and (3) comprehensive statewide strategies to improve the response of clinics, public health facilities, hospitals, and other health settings to domestic violence, dating violence, sexual assault, and stalking. Title VI: Safe Homes for Victims of Domestic Violence, Dating Violence, Sexual Assault, and Stalking - Amends VAWA with respect to housing rights of victims of domestic violence, dating violence, sexual assault, and stalking. Prohibits denial or termination of housing assistance on the basis of being such a victim under specified federal housing programs (covered programs), including the low-income housing tax credit program, if the applicant or tenant otherwise qualifies for such admission, assistance, participation, or occupancy. Prohibits denial of assistance, tenancy, or occupancy rights to assisted housing based solely on certain criminal activity directly related to domestic violence engaged in by a member of the individual's household or by any guest or other person under the individual's control, if the tenant or an affiliated individual is the victim or threatened victim. Defines "affiliated individual" as: (1) a spouse, parent, brother, sister, or child of that individual, or someone to whom such individual stands in loco parentis; or (2) any other individual, tenant, or lawful occupant living in the individual's household. Allows a public housing agency (PHA) or an owner or manager of assisted housing to bifurcate a housing lease in order to evict, remove, or terminate assistance to any tenant or lawful occupant who engages in criminal activity directly relating to domestic violence, dating violence, sexual assault, or stalking against an affiliated individual or other individual, without evicting or otherwise penalizing a victim of such criminal activity who is also a tenant or lawful occupant. Requires each appropriate agency to adopt a model emergency relocation and transfer plan, meeting specified criteria, for PHAs and owners or managers of assisted housing to use voluntarily in allowing tenants who are victims of domestic violence, dating violence, sexual assault, or stalking to relocate or transfer to another available and safe dwelling unit of assisted housing. Requires the Secretary of Housing and Urban Development (HUD) to establish policies and procedures under which a victim requesting such a transfer may receive section 8 (voucher program) assistance under the United States Housing Act of 1937. Makes conforming amendments to the United States Housing Act of 1937. Revises eligibility requirements for transitional housing assistance grants for child victims of domestic violence, dating violence, sexual assault, or stalking to specify that any victims are eligible. Decreases the authorization of appropriations for such grants for FY2012-FY2016. Decreases the authorization of appropriations for FY2012-FY2016 also for: (1) collaborative grants to increase the long-term stability of victims, and (2) grants to combat violence against women in public and assisted housing. Title VII: Economic Security for Victims of Violence - Amends VAWA to extend through FY2017 the authorization of appropriations for grants to eligible nonprofit nongovernmental entities or tribal organizations for a national resource center on workplace responses to assist victims of domestic and sexual violence. Title VIII: Immigration Provisions - Amends the Immigration and Nationality Act to direct the the Secretary of Homeland Security (DHS) to consider any credible relevant evidence, including evidence submitted by an accused U.S. national or permanent resident, in adjudicating an application for cancellation of removal by an alien who has been battered or subjected to extreme cruelty. Provides that: (1) permanent resident self-petitions for a battered spouse, child, or parent shall be adjudicated at local U.S. Citizenship and Immigration Services offices and shall include an in-person interview with the petitioning alien; (2) a petition shall not be granted unless it is supported by clear and convincing evidence; and (3) if the alien has made a material misrepresentation during any aspect of the self-petition adjudication the petition shall be denied and the alien removed from the U.S. on an expedited basis. Requires that a certification for a nonimmigrant U-visa (victims of certain crimes) confirm that: (1) the petitioner reported the criminal activity to a law enforcement agency within 60 days of its occurrence, (2) the statute of limitations for prosecuting the criminal activity has not lapsed, (3) the criminal activity is under active investigation or prosecution, and (4) the petitioner has provided information that will assist in identifying the perpetrator or the perpetrator's identity is known. Requires that a petition filed by a U.S. citizen for a nonimmigrant K-visa (fiancee/fiance) contain information on whether the petitioner has been convicted of attempting to commit abuse or stalking and whether any permanent protection or restraining orders have been issued against such petitioner. Amends the International Marriage Broker Regulation Act of 2005 to prohibit an international marriage broker from providing any individual or entity with personal contact information about an individual under the age of 18. Requires a broker to obtain, and keep for five years, a valid copy of each foreign national client's birth certificate or other official proof of age documented by the appropriate government entity. Requires the Government Accountability Office (GAO) to report to Congress on the approval processes for U-visa petitions and self-petitions for permanent residence filed by battered aliens in order to assess fraud and abuse safeguards. Eliminates authority to adjust U-visa recipients to permanent resident status. Requires DHS to report to Congress each year on the U-visa program, the T-visa program (victims of trafficking) and the self-petition process for battered aliens. Makes the surviving child of an alien who was a VAWA self-petitioner who filed a pending or approved petition for classification or application for status adjustment or other benefit eligible for lawful permanent resident status under such alien's petition. Excludes from the public charge bar to admission an alien who is: (1) a VAWA self-petitioner, (2) a U-visa applicant, or (3) a battered spouse or child. States that an unmarried alien who seeks to accompany, or follow to join, a parent granted U-visa status who was under 21 years of age on the date on which the parent petitioned for such status shall continue to be classified as a child if the alien attains 21 years of age after the parent's petition was filed but while it was pending. Extends the conditions under which the waiver of the two-year waiting period for permanent resident status application may be granted to a battered alien spouse. Authorizes DOJ, the Department of State, and DHS to disclose information to national security officials solely for national security use in a manner that protects the confidentiality of such information. Requires GAO to report to Congress on the adjudication of U-visa petitions. Title IX: Safety for Indian Women - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to direct a portion of certain grants to combat violent crime against American Indian women toward: (1) sex trafficking, (2) services for youthful victims, and (3) legislation and policies effective in combating such crime. Amends the Violence Against Women and Department of Justice Reauthorization Act of 2005 to require the National Institute of Justice to include sex trafficking in its study of violence against Indian women. Title X: Criminal Provisions - Amends the federal criminal code to expand sexual abuse provisions involving a ward who is in official detention or supervised by, or otherwise under the control of, the United States, to include sexual abuse of such ward: (1) during arrest; (2) during pretrial release; (3) while in official detention or custody; or (4) while on probation, supervised release, or parole. Enhances criminal penalties for criminal civil rights violations involving sexual abuse. Amends the Civil Rights of Institutionalized Persons Act and the Prison Rape Elimination Act of 2003 to prohibit the commission of a sexual act in custodial settings. Directs the DHS Secretary to publish a final rule adopting national standards for the detection, prevention, reduction, and punishment of rapes and sexual assaults in detention facilities for aliens detained for a violation of U.S. immigration laws. Requires the Secretary of HHS to publish a similar final rule for the protection of unaccompanied alien children in custodial facilities. Amends the federal criminal code to increase criminal penalties for: (1) the crime of stalking involving conduct in violation of a protection order or involving victims under the age of 18 or over the age of 65; and (2) the crime of assault, including assaults of a spouse, intimate partner, or dating partner by strangling or suffocating. Imposes mandatory minimum prison terms for aggravated sexual abuse involving force or threats (10 years) and for aggravated sexual abuse involving other means, including by the use of drugs or intoxicants (5 years).

Student Loan Employment Benefits Act of 2012

United States · United States Congress · 27 April 2012

Student Loan Employment Benefits Act of 2012 - Amends the Internal Revenue Code to exclude from the gross income of an employee amounts paid by an employer under a student loan payment assistance program. Limits the amount of such exclusion to $5,000 in a taxable year. Requires an employer student loan payment assistance program to be a separate written plan of an employer to provide employees with student loan payment assistance. Defines "student loan payment assistance" as the payment of principal or interest on any indebtedness incurred by an employee solely to pay qualified higher education expenses which are paid or incurred within a reasonable time before or after such indebtedness was incurred and are attributable to education furnished during a period in which such employee was a student eligible for federal financial assistance.