Taxation

Smarter Sentencing Act of 2014

United States · United States Congress · 31 July 2013

Smarter Sentencing Act of 2013 - Amends the federal criminal code to direct the court to impose a sentence for specified controlled substance offenses without regard to any statutory minimum sentence if the court finds that the criminal history category for the defendant is not higher than category two. (Currently, the court may disregard the statutory minimum if the defendant does not have more than one criminal history point.) Authorizes a court that imposed a sentence for a crack cocaine possession or trafficking offense committed before August 3, 2010, on motion of the defendant, the Director of the Bureau of Prisons, the attorney for the government, or the court, to impose a reduced sentence as if provisions of the Fair Sentencing Act of 2010 were in effect at the time such offense was committed. Amends the Controlled Substances Act (CSA) and the Controlled Substances Import and Export Act (CSIEA) to reduce mandatory minimum sentences for manufacturing, distributing, dispensing, possessing, importing, or exporting specified controlled substances. Directs the Commission to review and amend its guidelines and policy statements applicable to persons convicted of such an offense under the CSA and CSIEA to ensure consistency with this Act and to consider specified factors, including: (1) its mandate to formulate guidelines to minimize the likelihood that the federal prison population will exceed federal prison capacity, (2) fiscal implications of changes, (3) relevant public safety concerns, (4) the intent of Congress that penalties for violent and serious drug traffickers who present public safety risks remain appropriately severe, and (5) the need to reduce and prevent racial disparities in sentencing. Requires the Attorney General to report on how the reduced expenditures on federal corrections and cost savings resulting from this Act will be used to help reduce overcrowding, increase investment in law enforcement and crime prevention, and reduce recidivism.

Rural Veterans Health Care Improvement Act of 2013

United States · United States Congress · 31 July 2013

Rural Veterans Health Care Improvement Act of 2013 - Sets forth requirements for the first update of the Strategic Plan Refresh for Fiscal Years 2012 through 2014 after the enactment of this Act. Requires the Director of the Office of Rural Health of the Department of Veterans Affairs (VA) to prepare the update in consultation with the Director of the Health Care Retention and Recruitment Office, the Director of the Office of Quality and Performance, and the Director of the Office of Care Coordination Services of the Department. Requires the update to include: (1) goals and objectives for the provision of health care in rural areas, including for recruiting and retaining health care personnel, ensuring timeliness and improving quality in the delivery of health care services through contract and fee-basis providers, implementing and enhancing the use of telemedicine services, ensuring the full and effective use of mobile outpatient clinics, and coordinating and sharing of resources among federal agencies; (2) procedures for soliciting from each Veterans Health Administration facility that serves a rural area a statement of the facility's clinical capacity, the facility's procedures in the event of an emergency outside the scope of such capacity, and the facility's procedures and mechanisms for the provision and coordination of health care for women veterans; and (3) modification of funding allocation mechanisms to ensure that the Office of Rural Health distributes funds to VA components to best achieve goals and objectives in a timely manner.

Better Education and Skills Training for America's Workforce Act

United States · United States Congress · 31 July 2013

Better Education and Skills Training for America's Workforce Act - Amends the Internal Revenue Code to allow tax credits for: (1) the qualified training expenses of job trainees who have been unemployed for at least 90 days before enrolling in a training program, that are paid by U.S.-based employers; and (2) investment in a qualified job training partnership between a private business and an institution of higher education or a labor organization. Defines "qualifying training expenses" as an eligible trainee's qualified tuition costs, which may include costs for books and enrollment in a training program at an institution of higher education that may include a single course, multiple courses, or a combination of work training and study and that is reasonably necessary for employment. Terminates the credit for qualified training expenses of job trainees after December 31, 2016. Requires the Secretary of the Treasury to establish a Qualified Job Training Partnership program to consider and award certifications for qualified investments eligible for credits to qualified job training partnerships. Authorizes the Secretary to make grants to individuals who make an investment in a qualified job training partnership, in lieu of a tax credit.

Death Tax Repeal Act

United States · United States Congress · 31 July 2013

Death Tax Repeal Act - Repeals the federal estate, gift, and generation-skipping transfer taxes.

To require the Secretary of Education to use the excess revenue generated from the William D. Ford Federal Direct Loan Program to carry out the Federal Pell Grant Program.

United States · United States Congress · 31 July 2013

Directs the Secretary of Education to use any excess revenue generated by the William D. Ford Federal Direct Loan program during a fiscal year to carry out the Federal Pell Grant program in the next fiscal year.

To prevent certain discriminatory taxation of natural gas pipeline property.

United States · United States Congress · 31 July 2013

Describes the following as acts that unreasonably burden and discriminate against interstate commerce, and prohibits states, political subdivisions, and any other taxing authority from: (1) assessing natural gas pipeline property at a value that has a higher ratio to its true market value than the ratio used to assess other commercial and industrial property in the same assessment jurisdiction, (2) levying or collecting a tax on such an assessment, (3) levying or collecting an ad valorem property tax on natural gas pipeline property at a rate that exceeds the rate applicable to commercial and industrial property in the same assessment jurisdiction, or (4) imposing any other tax that discriminates against a natural gas pipeline providing transportation subject to the jurisdiction of the Federal Energy Regulatory Commission (FERC). Grants jurisdiction to U.S. District Courts for claims involving discriminatory taxation of natural gas pipeline property and provides for relief for such claims.

BUILD Act

United States · United States Congress · 31 July 2013

Brownfields Utilization, Investment, and Local Development Act of 2013 or the BUILD Act - Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) to include among entities eligible for brownfields revitalization funding: (1) a tax-exempt charitable organization, (2) a limited liability corporation in which all managing members are tax-exempt charitable organizations or limited liability corporations whose sole members are such organizations, (3) a limited partnership in which all general partners are tax-exempt charitable organizations or limited liability corporations whose sole members are such organizations, or (4) a qualified community development entity. Requires the Administrator of the Environmental Protection Agency (EPA) to establish a program to provide multipurpose grants to carry out inventory, characterization, assessment, planning, or remediation activities at brownfield sites in a proposed area. Revises the brownfield site characterization and assessment grant program to authorize an eligible entity that is a governmental entity to receive a grant for property acquired by such governmental entity prior to January 11, 2002, even if the governmental entity does not qualify as a bona fide prospective purchaser as defined under such Act. Increases the maximum amount the President may give in grants and loans to eligible entities for brownfield remediation. Repeals prohibitions on giving grants and loans for brownfields revitalization for administrative costs and the cost of complying with federal law. Excludes from the meaning of "administrative costs" costs for investigating and identifying the extent of the contamination, designing and performing a response action, or monitoring a natural resource. Requires the Administrator to give priority to small communities, Indian tribes, rural areas, or low-income areas with a population of not more than 15,000 in providing assistance to facilitate the inventory of brownfield sites, site assessments, remediation of brownfield sites, community involvement, or site preparation. Requires the Administrator, in giving grants for brownfields revitalization, to give consideration to waterfront brownfield sites. Requires the Administrator to establish a program to provide grants to: (1) carry out inventory, characterization, assessment, planning, feasibility analysis, design, or remediation activities to locate a clean energy project at brownfield sites; and (2) capitalize a revolving loan fund for such purposes. Authorizes the Administrator to provide grants for state response programs. Extends the authorizations of appropriations for brownfields revitalization funding and state response programs.

Growing Small Farms Act of 2013

United States · United States Congress · 31 July 2013

Growing Small Farms Act of 2013 - 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 2014.

District of Columbia Incentives for Business and Individual Investment Act

United States · United States Congress · 31 July 2013

District of Columbia Incentives for Business and Individual Investment Act - Amends the Internal Revenue Code, with respect to tax incentives for investment in the District of Columbia, to: (1) reauthorize provisions for designating a District of Columbia Enterprise Zone and extend the deadline for such designation until December 31, 2015; (2) reauthorize the issuance authority for District of Columbia tax-exempt economic development bonds and extend until December 31, 2015, the deadline for issuing such bonds; (3) extend through 2014 the period for acquiring DC Zone assets (i.e., DC Zone business stock, partnership interests, and business property) eligible for an exemption from capital gains tax and through 2020 the period during which gain from the sale of such assets shall qualify for such exemption; and (4) extend through December 31, 2014, the deadline for purchasing a residence in the District of Columbia to qualify for the first-time District of Columbia homebuyers tax credit.

Growing Jobs Through Capital Act of 2013

United States · United States Congress · 31 July 2013

Growing Jobs Through Capital Act of 2013 - Amends the Internal Revenue Code to exclude gain from the sale or exchange of a capital asset from gross income for income tax purposes. Terminates such tax exclusion two years after the enactment of this Act.

Fairness for America's Heroes Act of 2013

United States · United States Congress · 31 July 2013

Fairness for America's Heroes Act of 2013 - Amends the Internal Revenue Code, as amended by the Patient Protection and Affordable Care Act, to exempt veterans, until January 1, 2015, from the penalty for failure to maintain minimum essential health care coverage. Defines a "veteran," for purposes of this Act, as an individual who served on active duty (other than active duty for training) and who has been discharged or released under conditions other than dishonorable.

Real Estate Investment and Jobs Act of 2013

United States · United States Congress · 31 July 2013

Real Estate Investment and Jobs Act of 2013 - Amends the Internal Revenue Code to increase from 5% to 10% the allowable ownership interest in real estate investment trust (REIT) stock for purposes of tax exemptions allowed by the Foreign Investment in Real Property Tax Act relating to foreign investment in United States real property interests.

Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013

United States · United States Congress · 30 July 2013

Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013 - Amends the Internal Revenue Code to: (1) modify the tax deduction for charitable contributions of food inventory by limiting the reduction in such deduction to the amount by which the fair market valuation of the contributed food exceeds twice the basis of such food, and (2) make such deduction permanent.

EPA Hydraulic Fracturing Study Improvement Act

United States · United States Congress · 30 July 2013

EPA Hydraulic Fracturing Study Improvement Act - Requires the Administrator of the Environmental Protection Agency (EPA), in conducting the study of the potential impacts of hydraulic fracturing on drinking water resources, with respect to which a request for information was issued in November 2012, to: prior to issuance and dissemination of any final or interim report summarizing EPA research on such relationship, consider such reports to be Highly Influential Scientific Assessments requiring peer review in accordance with specified EPA and Office of Management and Budget (OMB) policy documents; require the reports to meet the standards and procedures for the dissemination of influential scientific, financial, or statistical information set forth in the EPA's Guidelines for Ensuring and Maximizing the Quality, Objectivity, Utility, and Integrity of Information Disseminated by the Environmental Protection Agency , developed in response to guidelines issued by OMB under the Treasury and General Government Appropriations Act for Fiscal Year 2001; and ensure that identification of the possible impacts included in such reports be accompanied by objective estimates of the probability, uncertainty, and consequence of each identified impact, taking into account the risk management practices of states and industry, and that estimates or descriptions of probability, uncertainty, and consequence are as quantitative as possible given the validity, accuracy, precision, and other quality attributes of the underlying data and analyses, but no more quantitative than the data and analyses can support.

Department of State Operations and Embassy Security Authorization Act, Fiscal Year 2014

United States · United States Congress · 30 July 2013

Department of State Operations and Embassy Security Authorization Act, Fiscal Year 2014 - Authorizes FY2014 appropriations for: (1) diplomatic and consular programs; (2) the Capital Investment Fund; (3) educational and cultural exchange programs; (4) conflict stabilization operations; (5) representation allowances; (6) protection of foreign missions and officials; (7) diplomatic and consular service emergencies; (8) repatriation loans; (9) the American Institute in Taiwan; (10) the Office of the Inspector General; (11) the International Chancery Center; and (12) embassy security, construction and maintenance. Authorizes FY2014 appropriations for Department of State: (1) contributions to international organizations, and (2) international peacekeeping activities. Authorizes FY2014 appropriations to the Department for: (1) the International Boundary and Water Commission, United States and Mexico; (2) the International Boundary Commission, United States and Canada; (3) the International Joint Commission; (4) the International Fisheries Commissions; and (5) the Border Environment Cooperation Commission. Authorizes FY2014 appropriations for the National Endowment for Democracy. Permits funds won by the Department in a decision of an international tribunal to be used for the International Litigation Fund. Requires that Foreign Service positions that have been vacant for more than one assignment cycle be filled on a temporary basis. Authorizes the establishment of the Center for Strategic Counterterrorism Communications to coordinate public communications activities directed at audiences abroad and targeted against violent extremists and terrorist organizations, especially al-Qa'ida. Authorizes the Secretary of State to provide for U.S. participation in the Information Sharing Centre located in Singapore, as established by the Regional Cooperation Agreement on Combating Piracy and Armed Robbery against Ships in Asia. Extends the passport surcharge authority through September 30, 2016. Revises the fee for a border crossing card for minors. Repeals specified reporting requirements. Authorizes the Secretary to suspend a Foreign Service member without pay when the member's security clearance is suspended or when there is reasonable cause to believe that the member has committed a crime for which a sentence of imprisonment may be imposed. Entitles such person to: (1) written notice stating the specific reasons for the proposed suspension; (2) reasonable time to respond orally and in writing; (3) representation; (4) a final written decision, including the specific reasons for such decision; and (5) file a grievance. Repeals the recertification requirement for Senior Foreign Service members. Authorizes a limited appointment extension for: (1) a person serving in the uniformed services whose limited appointment expires during such service, (2) up to 12 months in exceptional circumstances, and (3) a non-career employee who has served five consecutive years under a limited appointment for a subsequent limited appointment provided there is a one-year break in service. Sets maximum accrual of compensatory time off at 104 hours for travel status away from the employee's official duty station. Authorizes the Secretary to transfer to other Department officials or offices any authority, duty, or function assigned by statute to the Coordinator for Counterterrorism, the Coordinator for Reconstruction and Stabilization, or the Coordinator for International Energy Affairs. Extends the overseas comparability pay limitation through September 30, 2014. Directs the Secretary to: (1) submit to Congress a list of high risk, high threat diplomatic and consular posts; and (2) determine if a post should be so designated before its opening or reopening. Directs the Secretary, before opening or reopening a high risk, high threat post, to establish a working group responsible for the geographic area in which such post is to be opened or reopened. Requires: (1) U.S. diplomatic mission emergency action plans to include the threat from complex attacks, and (2) rapid response procedures to include options for deployment of military resources. Directs the Secretary to complete a strategic review of the Department's Bureau of Diplomatic Security to ensure that its mission and activities are fulfilling current and projected Department needs. Expresses the sense of Congress that the capital security cost sharing program should prioritize the construction of new facilities and the maintenance of existing facilities at high risk, high threat posts. Prohibits a project to construct a U.S. diplomatic facility from including office space or other accommodations for a federal employee if the employee's department or agency has not provided the Department with the full amount of required funding, except that a project may include office space or other accommodations for members of the U.S. Marine Corps. Revises requirements for local guard and protective services contracts abroad, including authorizing the Department to award contracts on the basis of best value rather than lowest price in high risk, high threat areas when necessary. Authorizes the Secretary to: (1) transfer to, and merge with, any appropriation for embassy security, construction, and maintenance amounts appropriated for any other purpose related to the administration of foreign affairs on or after October 1, 2013; (2) provide physical security enhancements at overseas educational facilities established for the children of U.S. government employees; and (3) reemploy through October 1, 2018, Foreign Service annuitants in emergency situations or when there is difficulty recruiting or retraining qualified personnel after an open and competitive search has failed to identify qualified, full-time persons. Expresses the sense of Congress that: (1) the Overseas Security Policy Board's security standards for U.S. diplomatic and consular posts should apply to all such posts regardless of duration of occupancy, and (2) such posts should comply with requirements for attaining a waiver or exception to applicable standards if in the U.S. national interest. Directs the Secretary to station key personnel for sustained periods of time at high risk, high threat posts in order to: (1) establish institutional knowledge and situational awareness that would allow for a fuller familiarization with the local political and security environment, and (2) ensure that necessary security procedures are implemented. Requires that: (1) personnel and senior and mid-level officials serving in high risk, high threat posts receive specified security training; and (2) diplomatic security personnel assigned permanently to such posts, or who are in long-term temporary duty status at them, receive specified language training. Directs the Secretary to conduct an annual review of the Marine Corps security guard program.

Freedom to Invest Act of 2013

United States · United States Congress · 30 July 2013

Freedom to Invest Act of 2013 - Amends the Internal Revenue Code to: (1) extend the election allowed to a U.S. corporation to deduct dividends received from a controlled foreign corporation to the corporation's last taxable year beginning before the enactment of this Act or the first taxable year beginning during the one-year period beginning on such enactment date, and (2) reduce the amount of such tax deduction for corporations that fail to maintain specified employment levels for full-time U.S. employees.

To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.

United States · United States Congress · 30 July 2013

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.

Big Cats and Public Safety Protection Act

United States · United States Congress · 29 July 2013

Big Cats and Public Safety Protection Act - Amends the Lacey Act Amendments of 1981 to prohibit any person from importing, exporting, transporting, selling, receiving, acquiring, purchasing in interstate or foreign commerce, breeding, or possessing any prohibited wildlife species (current law prohibits importing, exporting, transporting, selling, receiving, acquiring, or purchasing such a species in interstate or foreign commerce). Includes among exemptions to such prohibition the breeding transportation, or possession of such species by authorized persons. Defines "breeding" as facilitating the propagation or reproduction (whether intentionally or negligently), or failing to prevent the propagation or reproduction, of a prohibited wildlife species or other animal. Removes from the list of persons authorized to import, export, transport, sell, receive, acquire, purchase, breed, or possess such species a person that is licensed or registered, and inspected, by the Animal and Plant Health Inspection Service (APHIS) or any other federal agency with respect to such species. Includes in such list: an institution accredited by the Association of Zoos and Aquariums (AZA) or certified related facilities that coordinate with an AZA Species Survival Plan for breeding of species listed as threatened or endangered under the Endangered Species Act of 1973; a wildlife sanctuary that cares for such species, is a tax exempt corporation, does not commercially trade in or propagate such species, does not allow direct contact between the public and animals, and does not allow the transportation and display of such species off-site; a person that is in possession of animals of such species that were born before the date of this Act's enactment and that are registered with APHIS within 180 days after such regulations are promulgated; and a traveling circus that regularly travels in interstate commerce to conduct performances featuring live prohibited wildlife species and multiple trained human entertainers, that does not allow members of the public to be in direct contact with or unsafe proximity to a prohibited wildlife species of any age, and that, during the three years preceding this Act's enactment, has not been determined by the Secretary of Agriculture to have violated the Animal Welfare Act by reason of jeopardizing the health and well-being of a prohibited wildlife species. Establishes civil and criminal penalties and forfeiture requirements for violations of this Act.

Department of State, Foreign Operations, and Related Programs Appropriations Act, Fiscal Year 2014

United States · United States Congress · 25 July 2013

Department of State, Foreign Operations, and Related Programs Appropriations Act, 2014 - Makes FY2014 appropriations for the Department of State (Department) for: (1) administration of foreign affairs and diplomatic and consular programs; (2) the Capital Investment Fund; (3) the Office of Inspector General; (4) educational and cultural exchange programs; (5) representation allowances; (6) protection of foreign missions and officials; (7) U.S. embassy security, construction, and maintenance; (8) emergencies in the diplomatic and consular service; (9) the repatriation loans program account; (10) the American Institute in Taiwan; (11) the Foreign Service Retirement and Disability Fund; (12) international organizations, peacekeeping, and commissions; (13) the International Boundary and Water Commission, United States and Mexico; (14) salaries and expenses; (15) construction of authorized projects; (16) the International Joint Commission, the International Boundary Commission, United States and Canada, and the Border Environment Cooperation Commission; (17) international fisheries commissions; (18) international broadcasting operations and capital improvements; (19) the Asia Foundation; (20) the United States Institute for Peace; (21) the Center for Middle Eastern-Western Dialogue Trust Fund; (22) the Eisenhower Exchange Fellowships, Incorporated; (23) the Israeli Arab Scholarship Program; (24) the East-West Center; (25) the National Endowment for Democracy; (26) the Commission for Preservation of America's Heritage Abroad; (27) the United States Commission on International Religious Freedom; (28) the Commission on Security and Cooperation in Europe; (29) the Congressional-Executive Commission on the People's Republic of China; and (30) the United States-China Economic and Security Review Commission. Makes FY2014 appropriations for: (1) operating expenses of the U.S. Agency for International Development (USAID), the capital investment fund, and the Office of Inspector General; (2) expenses of the President in carrying out certain programs under the Foreign Assistance Act of 1961; (3) global health and child survival; (4) specified development assistance; (5) international disaster assistance; (6) transition initiatives; (7) development credit authority; (8) the Economic Support Fund; (9) promotion of democracy; (10) the Complex Foreign Crisis Fund; (11) migration and refugee assistance; (12) the Peace Corps; (13) the Millennium Challenge Corporation; (14) the Inter-American Foundation; (15) the African Development Foundation; and (16) the Department of the Treasury for international affairs technical assistance activities. Makes FY2014 appropriations for: (1) international narcotics control and law enforcement; (2) nonproliferation, anti-terrorism, and demining; (3) international peacekeeping operations; (4) international military education and training; and (5) foreign military financing grants. Makes FY2014 appropriations for: (1) international organizations and programs, (2) the Global Environment Facility, (3) the International Development Association, (4) the International Bank for Reconstruction and Development, (5) the Global Agriculture and Food Security Program, (6) the Inter-American Development Bank, (7) the Asian Development Bank, (8) the Asian Development Fund, (9) the African Development Bank, (10) the African Development Fund, and (11) the International Fund for Agricultural Development. Sets forth limitations on callable capital subscriptions with respect to: (1) the International Bank for Reconstruction and Development, (2) the Inter-American Development Bank, (3) the Asian Development Bank, and (4) the African Development Bank. Makes FY2014 appropriations for: (1) the Export-Import Bank of the United States, including the Office of Inspector General and administrative expenses; (2) the Overseas Private Investment Corporation (OPIC) credit and insurance programs, including administrative expenses, and for the cost of direct and guaranteed loans; and (3) the Trade and Development Agency. Sets forth certain limits and prohibitions on the use of appropriations for specified activities.

Financial Services and General Government Appropriations Act, 2014

United States · United States Congress · 25 July 2013

Financial Services and General Government Appropriations Act, 2014 - Makes appropriations for FY2014 for financial services and general government. Department of the Treasury Appropriations Act, 2014 - Makes appropriations for FY2014 for the Department of the Treasury and its agencies, including the offices of the Inspectors General, the Internal Revenue Service (IRS), the United States Mint, and for the operations of the Bureau of the Fiscal Service. Executive Office of the President Appropriations Act, 2014 - Makes appropriations for FY2014 for the Executive Office of the President, the White House, the Official Residence of the Vice-President, the Council of Economic Advisers, the National Security Council and Homeland Security Council, the Office of Management and Budget (OMB), the Office of National Drug Control Policy and other drug control programs, for data-driven innovation, and for integrated, efficient and effective uses of information technology. Judiciary Appropriations Act, 2014 - Makes appropriations for FY2014 for the judiciary, including the Supreme Court, the Courts of Appeals, the Court of International Trade, District Courts, the Administrative Office of the United States Courts, the Federal Judicial Center, judicial retirement funds, and the United States Sentencing Commission. District of Columbia Appropriations Act, 2014 - Makes appropriations for FY2014 for the District of Columbia. Makes appropriations for FY2014 for: (1) the Administrative Conference of the United States; (2) the Christopher Columbus Fellowship Foundation; (3) the Commodity Futures Trading Commission (CFTC); (4) the Consumer Product Safety Commission (CPSC); (5) the Election Assistance Commission (EAC); (6) the Federal Communications Commission (FCC); (7) the Federal Deposit Insurance Corporation (FDIC); (8) the Federal Election Commission (FEC); (9) the Federal Labor Relations Authority (FLRA); (10) the Federal Trade Commission (FTC); (11) the General Services Administration (GSA), including the GSA Office of Inspector General; (12) the Electronic Government Fund; (13) allowances and office staff for former presidents; (14) the Office of Citizen Services and Innovative Technologies; (15) the Harry S Truman Scholarship Foundation; (16) the Merit Systems Protection Board; (17) the Morris K. Udall and Stewart L. Udall Foundation; (18) the Environmental Dispute Resolution Fund; (19) the National Archives and Records Administration (NARA), including the NARA Office of Inspector General; (20) the National Historical Publications and Records Commission; (21) the National Credit Union Administration (NCUA); (22) the NCUA Community Development Revolving Loan Fund; (23) the Office of Government Ethics; (24) the Office of Personnel Management (OPM), including the OPM Office of Inspector General; (25) the government payment for annuitants, employee health benefits, employee life insurance, and the Civil Service Retirement and Disability Fund; (26) the Office of Special Counsel; (27) the Postal Regulatory Commission; (28) the Privacy and Civil Liberties Oversight Board; (29) the Recovery Accountability and Transparency Board; (30) the Securities and Exchange Commission (SEC); (31) the Selective Service System; (32) the Small Business Administration (SBA), including the SBA Office of Inspector General and the SBA Office of Advocacy; (33) the United States Postal Service (USPS), including the USPS Office of Inspector General; and (34) the U.S. Tax Court. Specifies certain uses and limits on or prohibitions against the use of funds appropriated by this Act.

Citizen Empowerment Act

United States · United States Congress · 25 July 2013

Citizen Empowerment Act - Requires any executive agency employee who is conducting an in-person or a telephonic interview, audit, investigation, inspection, or other official interaction with an individual relating to a possible violation of federal law that could result in the imposition of civil or criminal fines or penalties or the collection of unpaid tax to allow such individual to make an audio recording of the interaction. Permits the employee conducting the interaction to record it if the employee: (1) informs the individual of the recording prior to or at the initiation of the interaction, and (2) provides the individual with a transcript of the recording at such individual's expense. Requires the employee conducting an initial in-person or telephonic interview or other interaction to provide to the individual a verbal or written notice of such individual's rights. Exempts from the application of this Act any in-person or telephonic interview or other interaction that: (1) is likely to include the discussion of classified material or information that would endanger public safety if released publicly; or (2) if released, would endanger an ongoing criminal investigation being conducted by a federal law enforcement officer.

Volunteer Income Tax Assistance (VITA) Act

United States · United States Congress · 25 July 2013

Volunteer Income Tax Assistance (VITA) Act - Directs the Secretary of the Treasury, through the Internal Revenue Service (IRS), to establish a Community Volunteer Income Tax Assistance Matching Grant Program (VITA grant program) for the development, expansion, or continuation of volunteer tax preparation programs to assist low-income taxpayers and members of underserved populations. Establishes the National Center to Promote Quality, Excellence, and Evaluation in Volunteer Income Tax Assistance. Requires such Center to: (1) promote the adoption of a universally accessible volunteer training platform for the preparation of federal income tax returns, (2) provide technical assistance to tax return preparation program managers, (3) identify and disseminate best practices related to tax site management, (4) support outreach and marketing efforts, and (5) provide evaluation of programs and activities funded under this Act.

Digital Goods and Services Tax Fairness Act of 2013

United States · United States Congress · 25 July 2013

Digital Goods and Services Tax Fairness Act of 2013 - Prohibits a state or local jurisdiction from imposing multiple or discriminatory taxes on the sale or use of a digital good or service delivered or transferred electronically to a customer. Excludes from the definition of "digital service" a service that is predominantly attributable to the direct, contemporaneous expenditure of live human effort, skill, or expertise, a telecommunications service, an ancillary service, an Internet access service, an audio or video programming service, or a hotel intermediary service. Restricts taxation of a digital good or service to taxation by a state or local jurisdiction whose territorial limits encompass a customer tax address, as defined by this Act. Makes the seller of digital goods or services responsible for obtaining and maintaining such address. Provides for the taxation of digital goods and services transactions that are aggregated and not separately stated.

To prohibit for a one-year period beginning September 30, 2013, the implementation, operation, and coordination of a Federal Data Services Hub or any similar database system for determining or verifying eligibility under the Patient Protection and Affordable Care Act.

United States · United States Congress · 25 July 2013

Prohibits the Secretary of Health and Human Services (HHS) from implementing, operating, or coordinating a Federal Data Services Hub or any similar database for determining or verifying eligibility for the premium tax credit or reductions in cost-sharing under the Patient Protection and Affordable Care Act for the one-year period beginning on September 30, 2013.

Restoring Access to Medication Act of 2013

United States · United States Congress · 25 July 2013

Restoring Access to Medication Act of 2013 - Repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accounts, and health flexible spending arrangements to only prescription drugs or insulin (thus allowing distributions from such accounts for over-the-counter drugs).

Philanthropic Facilitation Act

United States · United States Congress · 25 July 2013

Philanthropic Facilitation Act - Amends the Internal Revenue Code to: (1) expand the definition of, and requirements relating to, "program-related investments" made by private foundations to for-profit entities to further certain charitable purposes; (2) allow a judicial determination (i.e., declaratory judgment) as to whether investments in any entity qualify as program-related investments; (3) require expanded reporting by for-profit entities that receive program-related investments of their gross income, expenses, disbursements, and other information; and (4) allow public inspection of any petition seeking a determination that an investment by a private foundation is a program-related investment and of any information reported by organizations receiving program-related investments.

To amend the Internal Revenue Code of 1986 to deny any deduction for marketing directed at children to promote the consumption of food of poor nutritional quality.

United States · United States Congress · 25 July 2013

Amends the Internal Revenue Code to deny a tax deduction for any business expenses for marketing directed at children (age 17 or younger) to promote the consumption of food of poor nutritional quality and for related expenses, including for travel, goods or services constituting entertainment, amusement, or recreation, gifts, or other promotion expenses. Defines "food of poor nutritional quality" to mean food and beverages that are determined by the Secretary of the Treasury, in consultation with the Secretary of Health and Human Services (HHS) and the Federal Trade Commission (FTC), to be inconsistent with the most recent government dietary guidelines.

CLOSING GUANTANAMO: THE NATIONAL SECURITY, FISCAL, AND HUMAN RIGHTS IMPLICATIONS

United States · United States Senate · 24 July 2013

CLEAR Relief Act of 2013

United States · United States Congress · 24 July 2013

Community Lending Enhancement and Regulatory Relief Act of 2013 or CLEAR Relief Act of 2013 - Amends the Sarbanes-Oxley Act of 2002 to exempt from its rules regarding management assessment of internal controls the following institutions which, as of the end of the preceding fiscal year, had total consolidated assets of $1 billion or less (adjusted annually according to a certain formula): (1) a bank holding company, (2) a savings and loan holding company, or (3) an insured depository institution. Declares the "Small Bank Holding Company Statement" of the Board of Governors of the Federal Reserve System (Board) applicable to a financial institution that: (1) is otherwise subject to that policy statement, and (2) has consolidated assets of less than $5 billion. Amends the Truth in Lending Act (TILA) to require the Consumer Financial Protection Bureau (CFPB) to exempt from requirements governing escrow or impound accounts affecting certain consumer credit transactions any loans secured by a first lien on the principal dwelling of a consumer, if such loans are held by an insured depository institution having assets of $10 billion or less. Includes as a qualified mortgage, with respect to the presumption that a qualified residential mortgage loan meets certain minimum standards, any mortgage loan originated and retained in portfolio for at least three years by a depository institution having less than $10 billion in total assets. Requires the CFPB (which currently is merely authorized) to provide by regulation that a "qualified mortgage" includes a balloon loan extended by an insured depository institution that: (1) originates and retains balloon loans in portfolio for at least three years, and (2) together with its affiliates has less than $10 billion in total consolidated assets.

Native American Housing Assistance and Self-Determination Reauthorization Act of 2013

United States · United States Congress · 24 July 2013

Native American Housing Assistance and Self-Determination Reauthorization Act of 2013 - Amends the Native American Housing Assistance and Self-Determination Act of 1996 (Act) to allow Indian housing block grant recipients to use income that is realized from program income without restriction. Applies tribal prevailing wage laws to the administration of all federal funding for projects funded in part under that Act. Deems compliance with the environmental review requirements of the Indian housing block grant projects to satisfy any other federal environmental review requirements imposed on agencies involved in the projects. Reauthorizes appropriations for the block grants through FY2018. Makes an exception to the requirement that housing assisted under the Act remain affordable for the useful life of the property if: (1) a family or household member subsequently takes over ownership of a unit, or (2) certain limited improvements are made to a privately owned unit. Allows rental housing made available to a current tenant for conversion to a homebuyer or lease-purchase unit to be purchased by the tenant if the unit is made available for occupancy by a low-income family at the time of initial occupancy. Applies lease termination notification requirements to any project or program funded in part under the Act. Repeals a program allowing Indian tribes to use a portion of the block grants for housing activities wholly self-determined by the Indian tribe. Prohibits affordable housing that is developed, acquired, or assisted under the block grant program from exceeding by more than 20% the total development cost maximum cost for all housing assisted under an affordable housing activity, without the approval of the Secretary of Housing and Urban Development (HUD). Amends the United States Housing Act of 1937 to authorize the Secretary to implement a rental assistance and supportive housing demonstration program, in conjunction with the Secretary of Veterans Affairs (VA), for the benefit of Indian veterans who are homeless or at-risk of homelessness and who are residing on or near Indian lands. Amends the Act to clarify that the 50-year limit on the lease of trust or Indian restricted lands for housing purposes does not affect any authority to lease those lands that is conferred pursuant to any other law in effect before, on, or after the enactment of that limit. Reauthorizes appropriations, through FY2018, for the provision of training and technical assistance to Indian housing authorities and tribally designated housing entities. Amends the Internal Revenue Code to give a preference in the allocation of low-income tax credits to projects which are located in Indian areas and for which the entity applying for the credit is: (1) an Indian tribe or tribally designated housing entity, (2) wholly owned or controlled by an Indian tribe or tribally designated housing entity, or (3) a subrecipient of funding under the Act. Amends the Act to treat a tribally designated housing entity as a community-based development organization for purposes of the Indian Community Development Block Grant program. Repeals the provision of the Native American Housing Assistance and Self-Determination Reauthorization Act of 2008 that prohibits the use of funds under that Act for the benefit of the Cherokee Nation unless the Temporary Order and Temporary Injunction issued on May 14, 2007, by the District Court of the Cherokee Nation remains in effect or there is a settlement agreement which ends litigation among the adverse parties. Reauthorizes the Native Hawaiian Homeownership Act through FY2018. Allows all funds provided under a grant made pursuant to this Act to be used to meet matching or cost participation requirements under any other federal or nonfederal program.

INFORM Act

United States · United States Congress · 24 July 2013

Intergenerational Financial Obligations Reform Act or INFORM Act - Amends the Congressional Budget Act of 1974 to require the Congressional Budget Office (CBO) to provide certain information on any legislation or resolution considered in either chamber which would impact revenues or mandatory spending by greater than 0.5% of gross domestic product (GDP) over the following 10-fiscal-year period, and upon request by the Chairmen or Ranking Members of the congressional budget committees. Requires such information to comprise: a fiscal gap and generational accounting analysis, including any change in the analysis relative to the baseline; and the federal deficit, at current spending levels, in the fiscal year that is 75 years after the fiscal year in which the legislation is being considered, as well as the stock of the debt in that 75th year. Requires: (1) CBO to produce an annual fiscal gap and generational accounting analysis within its annual "Long-Term Budget Outlook" and post it on the CBO public website, and (2) the Comptroller General to produce a separate similar analysis within its annual "Long-Term Fiscal Outlook" and post it on the General Accountability Office (GAO) public website. Requires the President's budget submission to Congress to include: a fiscal gap and generational accounting analysis of the full budget proposal; the same kind of analysis of specific policy changes that would impact revenues or mandatory spending by greater than 0.5% of GDP over the following 10-fiscal year period; and the federal deficit, at current spending levels, in the fiscal year that is 75 years after the fiscal year in which the legislation is being considered, as well as the stock of the debt in that 75th year.

Mayflower Oil Spill Tax Relief Act of 2013

United States · United States Congress · 24 July 2013

Mayflower Oil Spill Tax Relief Act of 2013 - Excludes from gross income, for income tax purposes, any compensation provided to or for the benefit of a victim of the pipeline rupture and oil spill in Mayflower, Arkansas, on March 29, 2013.

American Jobs Act of 2013

United States · United States Congress · 24 July 2013

American Jobs Act of 2013 - Prohibits the use of funds made available by this Act for a project for the construction, alteration, maintenance, or repair of a public building or public work unless all of the iron, steel, and manufactured goods used in such project are produced in the United States (Buy American). Waives such prohibition in cases where: (1) the prohibition would be inconsistent with the public interest; (2) iron, steel, and the relevant manufactured goods are not produced in the United States in sufficient and reasonably available quantities of a satisfactory quality; or (3) inclusion of iron, steel, and manufactured goods produced in the United States will increase the cost of the overall project by more than 25%. Requires all laborers and mechanics employed by contractors and subcontractors on federally-assisted projects to be paid wages at the locally prevailing rates (Davis-Bacon Act). Amends the Internal Revenue Code to: (1) restore the making work pay tax credit in 2014, and (2) extend the additional allowance for depreciation (bonus depreciation) for 3 years. Amends the Small Business Investment Act of 1958 to increase from $2 million to $5 million through FY2014 the limit on the guarantee for contract surety bonds and on the liability for bonds obtained by fraud or misrepresentation. Directs the Secretaries of Education and the Interior (for schools operated by the Bureau of Indian Education) to reserve through FY2014 appropriated amounts to provide educational assistance to outlying areas based on their respective needs. Provides for allocations to states and local educational entities for early childhood learning programs in FY2014-FY2015 at specified levels. Directs the Attorney General to carry out a competitive grant program pursuant to the Omnibus Crime Control and Safe Streets Act of 1968 for the hiring, rehiring, or retention of career law enforcement officers. Makes appropriations to the Community Oriented Policing Stabilization Fund to carry out such program and provides for a transfer to a First Responder Stabilization Fund, from which the Secretary of Homeland Security (DHS) shall make competitive grants for hiring additional firefighters pursuant to the Federal Fire Prevention Control Act of 1974. Directs the Secretary of Education to award grants to states to modernize, renovate, or repair early learning or elementary or secondary education facilities and existing facilities at community colleges. Makes specified funds available to the Secretary of Transportation (DOT) for: (1) grants-in-aid for airport planning and development and noise compatibility planning projects under the airport improvement program (AIP); (2) Federal Aviation Administration (FAA) Next Generation air traffic control system advancements; (3) highway and bridge restoration, repair, and construction projects and for passenger and freight rail transportation and port infrastructure projects; (4) grants for high-speed rail projects, capital investment grants for intercity passenger rail service, and grants to reduce congestion on intercity rail passenger transportation; (5) capital grants to the National Railroad Passenger Corporation (Amtrak); (6) transit capital assistance grants; (7) capital projects for existing fixed guideway system modernization, replacement and repair of buses and bus-related equipment, and construction of bus-related facilities; and (8) discretionary capital investment grants for surface transportation infrastructure. Building and Upgrading Infrastructure for Long-Term Development Act - Establishes the American Infrastructure Financing Authority (AIFA) as a wholly-owned government corporation to make direct loans and loan guarantees to facilitate transportation, water, or energy infrastructure projects. Requires infrastructure projects assisted under this Act to have costs that are reasonably anticipated to equal or exceed $100 million ($25 million for rural infrastructure projects). Sets forth special requirements for infrastructure projects in rural areas. Requires the AIFA Chief Lending Officer to establish: (1) an Office of Rural Assistance to provide technical assistance in the development and financing of rural infrastructure projects, and (2) a Center for Excellence to provide such assistance to public sector borrowers in the development and financing of infrastructure projects. Establishes an Office of Special Inspector General to audit and investigate the business activities of AIFA. Makes private projects for which no public benefit is created ineligible for financial assistance. Sets forth terms for loans or loan guarantees for infrastructure projects. Requires the Chief Executive Officer of AIFA to establish and collect fees sufficient to cover all or a portion of AIFA administrative costs. Amends the Internal Revenue Code to extend through 2014 the exemption from the alternative minimum tax (AMT) for certain tax-exempt private activity bonds. Appropriates funds for assistance to eligible entities, including state and local governments, qualified nonprofit organizations, businesses, or eligible consortia, for the redevelopment of abandoned and foreclosed-upon properties and for stabilization of affected neighborhoods (Project Rebuild). Allows the use of funds to: (1) establish financing mechanisms for the purchase and redevelopment of such properties; (2) purchase and rehabilitate such properties; (3) establish and operate land banks for them; (4) demolish blighted structures (except public housing); and (5) redevelop abandoned, foreclosed, demolished, or vacant properties. Requires each state to receive at least $20 million of formula funds, all of which shall be used with respect to low and moderate-income individuals and families. Requires each state and local government grantee to establish procedures to create preferences for development of affordable rental housing. Allows a grantee to use up to 10% of a grant to create jobs by establishing and operating a program to maintain eligible neighborhood properties. Supporting Unemployed Workers Act of 2013 - Amends the Supplemental Appropriations Act, 2008 to extend the emergency unemployment compensation (EUC) program until January 1, 2016. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend through December 31, 2015, requirements that federal payments to states cover 100% of EUC. Amends the Railroad Unemployment Insurance Act to extend through December 31, 2015, the temporary increase in extended unemployment benefits for employees with 10 or more years of service and for employees with less than 10 years of service. Permits the use of pre-existing appropriated funds under such Act to cover the cost of additional extended unemployment benefits and the cost of current benefits. Establishes the Reemployment NOW program to facilitate the reemployment of individuals receiving emergency unemployment compensation (EUC claimants). Requires a state to submit for approval by the Secretary of Labor a plan meeting certain minimum requirements in order to be eligible for an allotment of federal funds under such program. Authorizes a state to use its allotted funds to: (1) establish a Bridge to Work program to provide EUC claimants with short-term work experience placements with eligible employers; (2) provide a wage insurance program to pay, for up to two years, an EUC claimant who obtains reemployment up to 50% of the difference between the wages received at the time of work separation and the wages received for reemployment; and (3) provide a program of enhanced reemployment services to EUC claimants, including unemployed individuals who have exhausted their EUC rights. Provides for federal financing of state short-time compensation programs. Requires the Secretary of Labor to: (1) award grants to states that enact such programs; (2) develop model legislative language for use by states in developing, enacting, and implementing such programs; and (3) report to Congress and the President on the implementation of such programs. Allows an increased work opportunity tax credit for long-term unemployed individuals (individuals who are unemployed and receiving unemployment compensation for six months or more). Pathways Back to Work Act of 2013 - Establishes programs to subsidize employment for unemployed, low-income adults, to provide summer and year-round employment opportunities to low-income youth, and for work-based training. Provides for an initial appropriation of $5 billion, with funds available for obligation by the Secretary of Labor until December 31, 2014, and for expenditure by grantees and subgrantees until September 30, 2015. Subjects activities funded under this Act to federal labor standards and nondiscrimination protections. Fair Employment Opportunity Act of 2013 - Makes it an unlawful practice for certain employers to: (1) publish a job advertisement or announcement that includes provisions indicating that an individual's status as unemployed disqualifies the individual for employment or that the employer will not consider or hire an individual for employment based on such status, (2) fail or refuse to consider or hire an individual because of such status, or (3) direct or request that an employment agency take an individual's status into account to disqualify an applicant for consideration for employment or when screening or referring employees. Makes it an unlawful practice for an employment agency to commit similar acts, including to: (1) screen, or fail or refuse to consider or refer, an individual for employment because of the individual's unemployed status; or (2) limit, segregate, or classify any such individual in any manner that would limit access to job information or consideration, screening, or referral for jobs. Makes it unlawful for any employer or employment agency to: (1) interfere with, restrain, or deny the exercise of any right provided under this Act; or (2) fail or refuse to hire, discharge, or otherwise discriminate against an employee because such individual opposed any practice made unlawful by this Act or asserted any right under it. Prescribes enforcement authorities and legal remedies for violations of this Act. Amends the Internal Revenue Code to provide for offsets against decreases in revenue by: (1) limiting tax deductions and other tax exclusions for taxpayers whose adjusted gross income exceeds $200,000 ($250,000 for married taxpayers filing a joint return), (2) treating income received by a partner from an investment services partnership interest as ordinary income for income tax purposes, and (3) treating all general aviation aircraft (including corporate jets) as seven-year property for depreciation purposes. Repeals, after 2013, certain tax expenditures for the oil and gas industry, including: (1) the tax deduction for intangible drilling and development costs for oil and gas wells; (2) the tax deduction for tertiary injectant expenditures; (3) percentage depletion for oil and gas wells; (4) the tax deduction for income from activities relating to oil, natural gas, or any primary product thereof; (5) the exemption from limitations on passive activity losses; and (6) the tax credits for enhanced oil recovery and for producing oil and gas from marginal wells. Increases from two to seven years the period for amortizing geological and geophysical expenditures. Denies the foreign tax credit for amounts paid or accrued by a dual capacity taxpayer to a foreign country or U.S. possession. Defines "dual capacity taxpayer" as a person who is subject to a levy of a foreign country or U.S. possession and who receives a specific economic benefit from such country or possession. Sets forth a special rule for the treatment of taxes paid on foreign oil and gas income for purposes of the foreign tax credit. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm--Rudman-Hollings Act), as amended by the Budget Control Act of 2011, to repeal its budget goal enforcement requirements (sequestration mandate).

Conservation Easement Incentive Act of 2014

United States · United States Congress · 24 July 2013

Conservation Easement Incentive Act of 2013 - Amends the Internal Revenue Code to make permanent the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes.

Justice Exists for All of Us Act of 2013

United States · United States Congress · 24 July 2013

Justice Exists for All of Us Act of 2013 - Prohibits a state, for each fiscal year beginning three years after enactment of this Act, from having in effect a law or policy that: (1) allows a person to use deadly force when such person is threatened and that does not impose a duty to retreat before using such force in any place where that person is lawfully present (commonly known as a "stand your ground law"), except where the person is a victim of domestic violence; or (2) allows the establishment, organization, or operation of, or participation in, a Neighborhood Watch program that is not registered with the local law enforcement agency and the Department of Justice (DOJ). Allows the Attorney General to authorize up to two one-year extensions of such deadline. Provides that a state that fails to substantially implement this Act for any fiscal year shall not receive 20% of the funds that would otherwise be allocated to it under the Edward Byrne Memorial Justice Assistance Grant program. Provides for alternative procedures for compliance by a state that is unable to substantially implement this Act because of a conflict with the state's constitution. Directs the Attorney General to conduct a study of state stand your ground laws, including by examining: (1) the effect that such laws have on rates of violent deaths, and (2) whether women and minorities are targets of the force authorized by such laws at a higher rate than the general population.

To delay the application of the Patient Protection and Affordable Care Act.

United States · United States Congress · 24 July 2013

Delays for one year the effective date of any provisions of the Patient Protection and Affordable Care Act or of any health care provisions of the Health Care and Education Reconciliation Act of 2011 that were scheduled to take effect on or after January 1, 2014. Suspends for one year, beginning January 1, 2014, any tax or tax increase imposed by such provisions if the tax or increase takes effect before that date.

Health Equity Act of 2013

United States · United States Congress · 24 July 2013

Health Equity Act of 2013 - Amends the Internal Revenue Code to: (1) make permanent the tax deduction allowed to self-employed individuals for health insurance costs; (2) allow a new tax deduction for the health care insurance costs of a taxpayer, the taxpayer's spouse, and dependents; and (3) expand the tax deduction for medical expenses to include costs for a membership in a fitness program or athletic club, fitness equipment, or weight loss program up to $1,200 in a taxable year and allow tax-free reimbursements for such expenses up to $1,200 a year under flexible spending arrangements and health reimbursement arrangements.

Conference Accountability Act of 2014

United States · United States Congress · 23 July 2013

Conference Accountability Act of 2013 - Prohibits an agency from paying the travel expenses for more than 50 employees stationed in the United States to attend any international conference, unless the Secretary of State determines that attendance of such employees is in the national interest. Requires each agency to post on its public website: (1) quarterly reports, in a searchable electronic format, on each conference for which the agency paid travel expenses during the preceding three months; and (2) detailed information on any presentation made by any agency employee at a conference. Limits agency travel expenses for FY2014-FY2018 to 80% of the aggregate amount of such expenses for FY2010. Requires the Director of the Office of Management and Budget (OMB), not later than September 1, 2013, to establish guidelines for determining what expenses constitute travel expenses for purposes of the ceiling imposed on such expenses. Limits to $500,000 the amount that any agency may spend to support a single conference. Prohibits an agency from funding more than one conference that is sponsored or organized by a particular organization during any fiscal year, unless the agency is the primary sponsor and organizer of the conference.

A bill to amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies.

United States · United States Congress · 23 July 2013

Amends the Internal Revenue Code to expand the eligibility of certain small insurance companies (other than life insurance companies) for the alternative corporate income tax by increasing the premium limitation used to determine such eligibility to $2.012 million (from $1.2 million), with an annual inflation adjustment after 2013.

Small Business Investment Promotion Act

United States · United States Congress · 23 July 2013

Small Business Investment Promotion Act - Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $200,000 expensing allowance for such property, (2) the increased $800,000 threshold amount for such property over which the expensing allowance is reduced, (3) expensing of computer software, and (4) rules for the expensing of qualified real property. Eliminates the termination date for exercising an election to expense property. Allows an inflation adjustment to the dollar amounts of the expensing allowance for taxable years beginning after 2014.

Housing Assistance Efficiency Act

United States · United States Congress · 23 July 2013

Housing Assistance Efficiency Act - Amends the McKinney-Vento Homeless Assistance Act to allow (in addition to a state, local government, or public housing agency) a private nonprofit organization to administer permanent housing rental assistance provided through the Continuum of Care Program under the Act. Requires the Secretary of Housing and Urban Development (HUD), at least once (currently, twice) during each fiscal year, to reallocate any housing assistance provided from the Emergency Solutions Grants Program that is unused or returned or that becomes available after the minimum allocation requirements under the Act.

Homeless Veterans Assistance Fund Act of 2013

United States · United States Congress · 23 July 2013

Homeless Veterans Assistance Fund Act of 2013 - Amends the Internal Revenue Code to: (1) establish in the Treasury the Homeless Veterans Assistance Fund; and (2) allow individual taxpayers to designate on their tax returns a specified portion (not less than $1) of any overpayment of tax, and to make a contribution of an additional amount, to be paid over to such Fund to provide services to homeless veterans.

DEFECT Act (Delaying Enrollment in Federal Exchanges to Certify Trust) of 2013

United States · United States Congress · 23 July 2013

DEFECT Act (Delaying Enrollment in Federal Exchanges to Certify Trust) of 2013 - Prohibits the enrollment of any individual in a qualified health plan offered through a state Health Benefit Exchange or the Small Business Health Options Program (SHOP Exchange) under the Patient Protection and Affordable Care Act until one year after publication in the Federal Register of final rules that establish procedures for: (1) verification of eligibility for participation in an Exchange and for the premium tax credit and cost-sharing reduction, and (2) reporting by individuals and large employers who provide minimum essential health care coverage.

MOTOR Act of 2013

United States · United States Congress · 23 July 2013

Marina Operator Tax Obligation Relief Act of 2013 or the MOTOR Act of 2013 - Prohibits the Secretary of the Army from imposing a fee under a lease entered into with a concessionaire for the use of Army-controlled real property at a water resources development project if: (1) the lease is for the operation of a facility making restaurant, gasoline, or marine engine sales in connection with a marina; and (2) the fee exceeds 1% of the facility's gross revenues. Requires appropriate modifications to leases entered into before enactment of this Act.

District of Columbia Financial Efficiency Act of 2013

United States · United States Congress · 23 July 2013

District of Columbia Financial Efficiency Act of 2013 - Amends the District of Columbia Home Rule Act to authorize a change of the District of Columbia fiscal year by an Act of the D.C. Council. Appropriates, out of any moneys of the District of Columbia government not otherwise appropriated, and out of applicable corporate or other revenues, receipts, and funds, the amount provided for any project or activity for which funds are provided in the local budget act for such fiscal year, if as of the first day of the District government fiscal year neither the regular District of Columbia appropriation bill for the fiscal year nor a District of Columbia continuing resolution for such fiscal year is in effect. Declares that an appropriation and funds made available or authority granted for a project or activity for a fiscal year under this Act shall be at the rate of operations provided for it under the local budget act for the fiscal year. Terminates such an appropriation and the availability of those funds: (1) during any period of the fiscal year in which a District of Columbia continuing resolution for the fiscal year is in effect, or (2) upon enactment of the regular District of Columbia appropriation bill for such fiscal year. Specifies restrictions on programs or activities subject to other appropriations Acts. States that nothing in this Act shall be construed to effect obligations of the District government mandated by other law. Increases the salary of the District's Chief Financial Officer to a rate that does not exceed the total annual compensation payable to the Vice President (currently, that does not exceed the rate at level I of the Executive Schedule).

Legislative Branch Appropriations Act, 2014

United States · United States Congress · 23 July 2013

Legislative Branch Appropriations Act, 2014 - Makes appropriations to the House of Representatives for FY2014 for: (1) salaries and/or expenses of the House leadership offices, committees (including the Committee on Appropriations), and officers and employees; and (2) Members' representational allowances. Requires deposit in the Treasury of any amounts of a Member's representational allowance remaining after all payments are made, to be used for federal deficit reduction, or, if there is no deficit, federal debt reduction. Makes appropriations for salaries and/or expenses of: (1) the Joint Economic Committee; (2) the Joint Committee on Taxation; (3) the Office of the Attending Physician; (4) the Office of Congressional Accessibility Services; (5) the Capitol Police; (6) the Office of Compliance; (7) the Congressional Budget Office (CBO); and (8) the Architect of the Capitol (AOC), including for the care and operation of Capitol buildings and grounds, House office buildings, the Capitol power plant, the Library of Congress buildings and grounds, the Capitol Police buildings, grounds, and security, the Botanic Garden, and the Capitol Visitor Center. Appropriates funds for: (1) the Library of Congress for salaries and expenses, the Copyright Office, Congressional Research Service (CRS), and Books for the Blind and Physically Handicapped; (2) the Government Printing Office (GPO) for congressional printing and binding (including transfer of funds); (3) GPO for the Office of Superintendent of Documents (including transfer of funds); (4) the Government Printing Office Revolving Fund; (5) the Government Accountability Office (GAO) for salaries and expenses; and (6) a payment to the Open World Leadership Center Trust Fund.

Mortgage Forgiveness Tax Relief Act

United States · United States Congress · 23 July 2013

Mortgage Forgiveness Tax Relief Act - Amends the Internal Revenue Code to extend through 2015 the exclusion from gross income of income attributable to the discharge of indebtedness on a principal residence.

Financial Services and General Government Appropriations Act, 2014

United States · United States Congress · 23 July 2013

Financial Services and General Government Appropriations Act, 2014 - Department of the Treasury Appropriations Act, 2014 - Makes appropriations for FY2014 for the Department of the Treasury. Executive Office of the President Appropriations Act, 2014 - Makes appropriations for FY2014 for the Executive Office of the President. Judiciary Appropriations Act, 2014 - Makes appropriations for FY2014 for the U.S. Supreme Court and other federal courts and related offices. District of Columbia Appropriations Act, 2014 - Makes appropriations for FY2014 for the District of Columbia. Makes appropriations for FY2014 for: (1) the Consumer Financial Protection Bureau (CFPB); (2) the Consumer Product Safety Commission (CPSC); (3) the Federal Communications Commission (FCC); (4) the Federal Deposit Insurance Corporation (FDIC); (5) the Federal Election Commission (FEC); (6) the Federal Labor Relations Authority (FLRA); (7) the Federal Trade Commission (FTC); (8) the General Services Administration (GSA); (9) the Merit Systems Protection Board; (10) the National Archives and Records Administration (NARA); (11) the National Credit Union Administration (NCUA); (12) the NCUA Community Development Revolving Loan Fund; (13) the Office of Government Ethics; (14) the Office of Personnel Management (OPM); including its Office of Inspector General; (15) the Office of Special Counsel; (16) the Postal Regulatory Commission; (17) the Privacy and Civil Liberties Oversight Board; (18) the Recovery Accountability and Transparency Board; (19) the Securities and Exchange Commission (SEC); (20) the Selective Service System; (21) the Small Business Administration (SBA); (22) the United States Postal Service; and (23) the United States Tax Court. Specifies certain uses and limits on or prohibitions against the use of funds appropriated by this Act.

Continuing Appropriations Act, 2014

United States · United States Congress · 22 July 2013

Declares that no premium tax credits or reductions in cost-sharing for the purchase of qualified health benefit plans under the Patient Protection and Affordable Care Act (PPACA) shall be allowed before the Secretary of Health and Human Services (HHS) certifies to Congress that there is a program in place, consistent with PPACA requirements, that verifies the household income and coverage requirements of individuals applying for such credits and cost-sharing reduction.

Great Lakes Ecological and Economic Protection Act of 2013

United States · United States Congress · 22 July 2013

Great Lakes Ecological and Economic Protection Act of 2013 - Amends the Federal Water Pollution Control Act (commonly known as the Clean Water Act) to include as a purpose of such Act to achieve the goals established in the Great Lakes Restoration Initiative Action Plan (Action Plan), the Great Lakes Regional Collaboration Strategy (Strategy), and the Great Lakes Water Quality Agreement of 1978 (Agreement) through: (1) improved organization and definition of mission on the part of the Environmental Protection Agency (EPA); (2) the funding of grants, contracts, and interagency agreements for protection, restoration, and pollution control in the Great Lakes area; and (3) improved accountability. Expands the duties of the Great Lakes National Program Office to include coordinating with the Great Lakes Interagency Task Force (Task Force), established by this Act. Requires the Administrator of EPA to establish the Great Lakes Advisory Board to provide advice and recommendations to the Administrator on matters pertaining to Great Lakes restoration and protection. Finds that the Great Lakes Restoration Initiative (Initiative), which commenced in 2010, is designed to: (1) identify programs and projects that are strategically selected to target the most significant environmental problems in the Great Lakes ecosystem and to implement the Great Lakes Regional Collaboration Strategy; (2) be based on the work of the Task Force; and (3) represent the government's commitment to significantly advancing Great Lakes protection and restoration. Requires the Initiative to prioritize work done by non-federal partners using funding made available for the Great Lakes for priority areas for each fiscal year, such as: (1) the remediation of toxic substances and areas of concern, (2) the prevention and control of invasive species and their impacts, (3) the protection and restoration of near-shore health and the prevention and mitigation of nonpoint source pollution, and (4) habitat and wildlife protection and restoration. Requires that: (1) Initiative funds be used to strategically implement federal projects and projects carried out in coordination with states, Indian tribes, municipalities, institutions of higher education, and other organizations; and (2) Initiative projects be carried out on multiple levels, including local, Great Lakes-wide, and Great Lakes basin-wide. Prohibits funding made available to implement the Initiative from being used for any water infrastructure activity (other than a green infrastructure project that improves habitat and other ecosystem functions in the Great Lakes) that is implemented using funds made available under the clean water or drinking water state revolving fund program. Requires federal agencies to: (1) maintain the base level of funding for their Great Lakes activities, and (2) identify new activities to support the environmental goals of the Initiative. Authorizes appropriations for the Initiative for FY2014-FY2018. Establishes the Task Force to: collaborate with Canada, provinces of Canada, and binational bodies involved in the Great Lakes region regarding policies, strategies, projects, and priorities for the Great Lakes System; coordinate the development of federal policies, strategies, projects, and priorities for addressing the restoration and protection of the System consistent with the Agreement, the Strategy, and the Action Plan; assist in the appropriate management of the System; develop goals for the System that focus on outcomes such as cleaner water, improved public health, sustainable fisheries, and biodiversity and ensure that federal policies, strategies, projects, and priorities support measurable results and are consistent with the Strategy and Action Plan; exchange information regarding policies, strategies, projects, and activities of the agencies represented on the Task Force relating to the System, the Strategy, the Agreement, and the Action Plan; coordinate government action associated with the System; seek input from nongovernmental organizations, states, and local and tribal governments; ensure coordinated scientific and other research associated with the System; provide assistance and support to agencies represented on the Task Force in activities relating to the System; establish annual priorities with respect to Great Lakes protection and restoration, consistent with priorities for the Strategy and the Agreement; review and update such Strategy and Action Plan every five years in coordination with specified entities; and report on what actions have and have not been implemented with respect to the recommendations made by the Board and the Great Lakes' mayors, the governors, and tribal leaders. Requires the Administrator to submit to Congress annually a comprehensive report on the overall health of the Great Lakes, including a description of the achievements in implementing the Agreement, a list of the Initiative's accomplishments, and recommendations for streamlining work of advisory and coordinating committees. Requires the Director of the Office of Management and Budget (OMB) to submit to Congress, annually, a financial report certified by each agency that has budget authority for Great Lakes restoration activities that contains: (1) an interagency budget crosscut report, (2) a detailed accounting of all funds received and obligated by all federal agencies and state agencies using federal funds for Great Lakes restoration activities during the current and previous fiscal years, (3) a budget for the proposed projects to be carried out in the subsequent fiscal year, and (4) a listing of projects to be undertaken in the subsequent fiscal year. Authorizes appropriations for: (1) remediation of sediment contamination in areas of concern in the Great Lakes, and (2) the Great Lakes Program.