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401 records in US in 2015
United States · United States Congress · 23 July 2015
This bill authorizes the governor of a state that shares a border with Canada or Mexico to designate up to 5% of its apportionment of surface transportation program funds for each fiscal year for border infrastructure projects.
United States · United States Congress · 23 July 2015
Assuring Contracting Equity Act of 2015 This bill increases from: (1) 23% to 25% the government-wide small business procurement contract goal, (2) 5% to 10% the government-wide procurement goal for small disadvantaged businesses and women-owned businesses, and (3) 3% to 6% the government-wide procurement goal for service-disabled veteran-owned small businesses and HUBZONE (historically underutilized business zone) small businesses. The number of categories is limited for which a small business may qualify under such goals. The Small Business Administration (SBA) must include within its report to the President and to Congress on these goals, the percentage of participation by small businesses for the total value of all prime contracts and subcontracts awards for a fiscal year, including the value of each contract awarded. The SBA must consult with the heads of other federal agencies to develop and implement standards for procurement officers to take into consideration the past compliance of potential contractors with small business subcontracting goals when making contract awards.
United States · United States Congress · 23 July 2015
Sound Dollar Act of 2016 This bill amends the Federal Reserve Act (FRA) to direct the Board of Governors of the Federal Reserve System and the Federal Open Market Committee (FOMC) to: (1) pursue the goal of long-term price stability, and (2) establish metrics to evaluate whether long-term price stability is being achieved. The bill also prescribes procedures for the establishment and evaluation of such metrics. The Board and the FOMC shall: (1) make such information available to the public on a website, and (2) report to Congress each time such metrics are set or revised. The Board must include in its semiannual report to Congress: (1) the results of the evaluation process; (2) whether the goal of long-term price stability is being met, and if not, why not, as well as remedial steps to be taken; (3) the main monetary policy instruments and strategy used by the Board and the FOMC to achieve long-term price stability; and (4) an analysis of how the policies of the Board and the FOMC are affecting the foreign exchange rate value of the U.S. dollar. The Board must clearly articulate its lender-of-last-resort policy and make it public on the appropriate website. FOMC membership shall consist of one representative from each of the Federal Reserve banks (in addition to members of the Board). The FOMC shall release meeting transcripts to the public within three years after each meeting. The Department of the Treasury stabilization fund is renamed the Special Drawing Rights Fund. Treasury shall liquidate all property in the Fund (other than Special Drawing Rights) and use all such amounts to reduce the public debt. The Fund shall be available solely to stabilize exchange rates and arrangements. Repeals Treasury authority to deal in U.S. instruments of credit and securities. Permits only Special Drawing Rights to be deposited into the Fund. Requires funds that would otherwise have been deposited into the Fund to be paid, instead, to the Treasury to reduce the public debt. The FRA is amended to authorize the FOMC, in unusual and exigent circumstances, by the affirmative vote of two-thirds of its members, to grant any Federal Reserve bank emergency authority to buy and sell U.S. debt obligations and revenue bonds in anticipation of the collection of taxes or the receipt of assured revenues by any state or local governmental entity, as well as obligations of, or guaranteed by, a foreign government or agency. The Consumer Financial Protection Act of 2010 is amended to repeal: (1) Board funding of the Consumer Financial Protection Bureau (CFPB) from Federal Reserve System earnings (outside the annual appropriations process), and (2) the CFPB Fund. By this means the bill brings the CFPB into the regular appropriations process.
United States · United States Congress · 23 July 2015
Fixed Asset Relief Act of 2015 This bill amends the Internal Revenue Code to increase the additional depreciation allowance (bonus depreciation) from 50% to 100% of the adjusted basis of qualifying business property and to make such increased allowance permanent.
United States · United States Congress · 23 July 2015
Student Tax Relief Act of 2015 This bill amends the Internal Revenue Code to exclude from the gross income of a student, for income tax purposes, imputed income due to a discharge of student loan indebtedness under provisions of the Higher Education Act of 1965 or in connection with the closure of an educational institution.
United States · United States Congress · 23 July 2015
Small Business Jobs Act of 2015 This bill amends the Internal Revenue Code to allow a qualified small employer a business-related tax credit for the cost of hiring up to 5 new employees who work for such employer, on average, at least 30 hours per week. The bill defines "qualified small employer" as an employer who: (1) has a place of business in a county with an annual unemployment rate that is at least 1% greater than the national rate for the preceding calendar year; and (2) did not employ fewer than 2, or more than 100, employees in the preceding calendar year. The bill allows an employer who is a tax-exempt organization to claim such credit. The credit is not available for wages paid after December 31, 2017.
United States · United States Congress · 23 July 2015
This bill amends the Consolidated and Further Continuing Appropriations Act, 2015 to increase from $18.75 billion to $23.5 billion the FY2015 funding available to the Small Business Administration (SBA) for general business loans authorized under section 7(a) of the Small Business Act. The bill prohibits the SBA from guaranteeing a loan on and after October 1, 2015, if: the lender determines that the borrower is unable to obtain credit elsewhere solely because the lender's liquidity depends upon the guaranteed portion of the loan being sold on the secondary market, or the sole purpose for requesting the guarantee is to allow the lender to exceed its legal lending limit. The bill also requires the SBA to submit quarterly reports to Congress regarding the loan programs carried out under this section.
United States · United States Congress · 23 July 2015
Baseline Reform Act of 2015 This bill amends the Balanced Budget and Emergency Deficit Control Act of 1985 to change the assumptions used in calculating the baseline for discretionary spending, which is the spending that is provided and controlled by appropriations bills. The baseline is a projection of federal spending and receipts during the fiscal year under current law. It is used by the Congressional Budget Office (CBO) and the Office of Management and Budget (OMB) to estimate the cost of legislation and produce other budget projections. The bill requires the baseline to cover a ten-year period and changes the assumptions the CBO and the OMB must use to project discretionary spending. It eliminates adjustments required under current law for inflation, expiring housing contracts, social insurance administrative expenses, and changes in federal pay and other benefits. By removing these adjustments, the bill requires the baseline to assume that discretionary spending will continue without an increase or a decrease to account for these factors. The bill also requires the CBO to annually submit to the congressional budget committees by July 1 the Long-Term Budget Outlook for the fiscal year beginning on October 1 and at least the next 40 fiscal years.
United States · United States Congress · 23 July 2015
Youth Parity Act This bill amends the Internal Revenue Code to allow the medical expenses of dependents who have not attained the age of 26 years before the close of the calendar year to be paid from a health savings account.
United States · United States Congress · 23 July 2015
Assuring Contracting Equity Act of 2015 This bill increases from: (1) 23% to 25% the government-wide small business procurement contract goal, (2) 5% to 10% the government-wide procurement goal for small disadvantaged businesses and women-owned businesses, and (3) 3% to 6% the government-wide procurement goal for service-disabled veteran-owned small businesses and HUBZONE (historically underutilized business zone) small businesses. The number of categories is limited for which a small business may qualify under such goals. The Small Business Administration (SBA) must include in its annual report to the President and Congress on these goals the percentage of participation by small businesses for the total value of all prime contracts and subcontracts awards for a fiscal year, including the value of each contract awarded. The SBA must consult with the heads of other federal agencies to develop and implement standards for procurement officers to take into consideration the past compliance of potential contractors with small business subcontracting goals when making contract awards.
United States · United States Congress · 22 July 2015
Stop Super PAC-Candidate Coordination Act This bill amends the Federal Election Campaign Act of 1971 (FECA) to treat as a campaign contribution any payment made by any person (other than a candidate, an authorized committee of a candidate, or a political committee of a political party) for a coordinated expenditure which is not otherwise treated as a contribution. (In effect, replaces and eliminates a prohibition against contributions by minors which the U.S. Supreme Court in McConnell v. Federal Election Commission ruled an unconstitutional violation of the First Amendment.) Sets forth rules governing payments for coordinated expenditures, including special rule for payments by coordinated spenders for covered communications. Defines "covered communication" as a public communication which: (1) expressly advocates the election of the candidate or the defeat of an opponent of the candidate (or contains the functional equivalent of express advocacy); (2) promotes or supports the candidate, or attacks or opposes an opponent of the candidate (regardless of whether the communication expressly advocates the election or defeat of a candidate or contains the functional equivalent of express advocacy); or (3) refers to the candidate or an opponent of the candidate in other ways, but only if the communication is disseminated during the applicable election period. Prescribes penalties for knowing and willfull violation of this Act by a contribution which consists of a payment for a coordinated expenditure. Prohibits candidates or individuals holding federal office, their agents, and certain related entities from soliciting, receiving, directing, or transferring funds to or on behalf of any political committee which accepts donations or contributions that do not comply with FECA limitations, prohibitions, and reporting requirements, or to or on behalf of any 527 organization which accepts such donations or contributions (other than a committee of a state or local political party or a candidate for election for state or local office). (A 527 organization, tax-exempt in certain circumstances under Section 527 of the Internal Revenue Code, is created primarily to influence the selection, nomination, election, appointment or defeat of candidates to federal, state or local public office.)
United States · United States Congress · 22 July 2015
Drought Recovery and Resilience Act of 2015 TITLE I--EMERGENCY DROUGHT RESPONSE APPROPRIATIONS FROM RECLAMATION FUND This bill provides emergency supplemental appropriations for FY2015 from the Reclamation Fund to the Department of the Interior, the Environmental Protection Agency (EPA), the Department of Agriculture (USDA), the Department of Justice (DOJ), and the Army Corps of Engineers for water projects, programs, grants, or loans in states impacted by drought. Interior is provided additional amounts for the Bureau of Reclamation (Reclamation), including amounts for water reclamation and reuse projects, the WaterSMART program under the Reclamation States Emergency Drought Relief Act of 1991, and water acquisition, water conveyance, and facilities construction under the Refuge Water Supply Program. The EPA is provided additional amounts for cleanup of polluted groundwater supplies, capitalization grants for state water pollution control revolving funds and for drinking water treatment revolving loan funds, and loans under the Water Infrastructure Finance and Innovation Act of 2014. USDA is provided additional amounts for: (1) the Rural Utilities Service for direct and guaranteed loans and grants for rural water, wastewater, and waste disposal programs; and (2) emergency grants, upon declaration of a natural disaster, to assist low-income migrant and seasonal farmworkers to address impacts of drought. Additional amounts are also provided to: DOJ for the Drug Enforcement Administration to assist state or local law enforcement agencies in the suppression of cannabis operations; the Army Corps to carry out the Water Resources and Development Act of 2007; and projects under the Land and Water Conservation Fund Act of 1965 in drought-affected states that reduce fire risk, improve water quality or downstream water quantity, or expand ground water recharge capacity. TITLE II--NEW WATER INFRASTRUCTURE PROGRAM AUTHORIZATIONS National Water Recycling and Reclamation Act of 2015 The EPA must establish a National Water Recycling and Reclamation Program to provide private or governmental entities with grants for up to 80% of the costs for water recycling and reclamation projects for which eligible costs are anticipated to exceed $1 million. Selection criteria for such grants include the extent to which projects address water demand and supply, environmental protection, and federal return on investment through renewable water supplies. Reclamation Infrastructure Finance and Innovation Act or RIFIA Interior may provide financial assistance, such as secured loans or loan guarantees, to private entities, state or local governments, irrigation districts, water users' associations, or other entities that contract with the United States under federal reclamation law to carry out water projects within the 17 western states served by Reclamation, other states where Reclamation is authorized to provide project assistance, Alaska, and Hawaii. Projects eligible for assistance include: reclamation and reuse of municipal, industrial, domestic, and agricultural wastewater and naturally impaired ground; water infrastructure projects that would contribute to a safe, adequate water supply for domestic, agricultural, environmental, or municipal and industrial use; new water conduits, pipelines, canals, pumping or power facilities; energy efficiency projects; accelerated repair and replacement of aging water distribution facilities; brackish or sea water desalination; or acquisition of real property or an interest therein for water storage, reclaimed or recycled water, or wastewater that is integral to an authorized project. Priority must be given to projects that promote wastewater recycling, agricultural or urban water conservation and efficiency, stormwater capture, or other innovations that reduce reliance on surface and groundwater supplies. To be eligible for assistance, eligible project costs of a project and other projects in a watershed must be reasonably anticipated to be at least $10 million. The interest of a secured loan may not be more than the yield on Treasury securities of a similar maturity. Interior may sell or reoffer into the capital markets a secured loan after the substantial completion of the project. The final maturity date of a secured loan may not be later than 35 years after the expected date of substantial completion of the underlying project. Interior may also enter into cost-shared financial assistance agreements with nonfederal entities in the 17 Reclamation-served western states or Hawaii to carry out the planning, design, and construction of any permanent water storage and conveyance facility used solely to regulate and maximize the water supply arising from a project that is eligible for assistance, including recycled water projects not congressionally authorized, to: (1) recycle wastewater or ground water, or (2) use integrated and coordinated water management on a watershed or regional scale. The federal share of the cost of such a project shall be: (1) nonreimbursable, and (2) the lesser of 50% of the total cost or $15 million (adjusted for inflation). Reclamation Title Transfer Act of 2015 Reclamation may establish a program that: (1) identifies and analyzes the potential for public benefits from the transfer of eligible facilities out of federal ownership, and (2) facilitates the transfer of such facilities to qualifying entities to promote more efficient management of water and water-related facilities. "Eligible facilities" is defined as reclamation projects or facilities (including dams and appurtenant works, infrastructure, recreational facilities, buildings, distribution and drainage works, and associated land or interests in land or water) for which the United States holds title and that meet the criteria for potential transfer. A "qualifying entity" is a state, local government, Indian tribe, municipal or quasi-municipal corporation, or other entity (such as a water district) that has the capacity to continue to manage the conveyed property for the same purposes that the property has been managed under the reclamation laws. Reclamation may convey an eligible facility to a qualifying entity if Congress is notified before the conveyance and does not disapprove. A right of first refusal is granted to a qualifying entity that is operating an eligible facility at the time conveyance is being considered. The bill terminates Reclamation's authority to carry out such conveyances 15 years after this Act's enactment. Innovative Stormwater Infrastructure Act of 2015 The EPA must provide grants to eligible higher education institutions and research institutions to establish and maintain between three and five centers of excellence for innovative stormwater control infrastructure. One of the centers must be the national electronic clearinghouse center and must operate a website and a public database on the infrastructure. The EPA must provide grants for innovative stormwater control infrastructure projects and must give priority to applications from: (1) a community that has combined storm and sanitary sewers in its collection system or is low-income or disadvantaged, or (2) an eligible entity that will use at least 10% of the grant for a low-income or disadvantaged community. The EPA must ensure that: (1) EPA offices promote the use of the infrastructure in, and coordinate its integration into, permitting programs, planning efforts, research, technical assistance, and funding guidance; and (2) the EPA's Office of Water supports establishing innovative financing mechanisms in the implementation of the infrastructure. The EPA must: (1) direct EPA regional offices to promote and integrate the use of the infrastructure, and (2) promote sharing information about the infrastructure approaches. The EPA must establish an innovative stormwater control infrastructure portfolio standard consisting of voluntary, measurable goals to increase the percentage of annual water managed by entities that use the infrastructure. TITLE III--IMPROVED INFRASTRUCTURE AND WATER MANAGEMENT Restoring America's Watersheds Act of 2015 The Forest Service must establish a Water Source Protection Program within the region of the National Forest System west of the 100th Meridian. USDA is authorized to enter into water source investment partnerships with specified end water users to protect and restore the condition of National Forest watersheds that provide water to nonfederal partners. The Forest Service must establish a Watershed Condition Framework within such region to: (1) identify for restoration up to five priority watersheds in each National Forest and up to two priority watersheds in each national grassland, and (2) develop and implement a watershed restoration action plan for each priority watershed. The Forest Service must also establish a Forest Service Legacy Roads and Trails Remediation Program within such region to: carry out critical maintenance and urgent repairs and improvements on National Forest System roads, trails, and bridges; restore fish and other aquatic organism passage by removing or replacing unnatural barriers to the passage of fish and other aquatic organisms; and decommission unneeded roads and trails. The Collaborative Forest Landscape Restoration Fund is reauthorized through FY2024. Five Demonstrations of Advancing Yields by Fixing Operations of Reservoirs to Encompass Climatic and Atmospheric Science Trends Act The Department of the Army must establish up to five pilot projects to implement forecast-based reservoir operations in states with drought emergencies during water year 2015. Interior must establish a wind and solar energy leasing pilot program to conduct lease sales of certain sites located on Reclamation land for purposes of carrying out wind and solar energy projects. The bill sets forth procedures for qualified developers to bid on sites that Interior offers for lease. Interior, within five years after enactment of this Act, must determine whether to expand the pilot program to apply to all authorized Reclamation lands. The general term for issued leases is: (1) an initial term of 25 years, and (2) any additional period after the initial 25-year term during which electricity is being produced annually in commercial quantities from the lease. However, a lease term may not be more than 5 years for the placement and operation of a meteorological or data collection facility or for the development or demonstration of a new wind or solar energy technology. Interior must establish and require payment of a royalty as a condition of issued leases. The royalty must be a percentage of the gross proceeds from the sale of electricity produced on land that is the subject of the lease. Lease royalties and authorized bonuses collected by Interior must be distributed in a manner such that: 25% is paid to the states and 25% is paid to the counties within the boundaries of which the royalties or bonuses are derived; 25% is deposited into a Fish and Wildlife Restoration Fund for Interior to use or make payments to states, federal agencies, or others for protecting fish and wildlife in regions impacted by the development of hydropower by federal agencies and the development of wind or solar energy on Reclamation land; 15% is paid to state Reclamation offices during the first 15 years after enactment of this Act for purposes of reducing the number of renewable energy permits that have not been processed before the enactment of this Act; and the remainder is deposited into the general fund of the Treasury for purposes of reducing the annual federal budget deficit. The Safe Drinking Water Act is amended to require a state to operate an EPA-prescribed injection control program for underground wells if the EPA finds that the state improperly issued permits under the state's underground injection control program. DOJ must maintain a registry of incidents of cultivation of marijuana on government property or while intentionally trespassing on another's property. DOJ is authorized to use amounts from the Department of Justice Assets Forfeiture Fund to pay for costs incurred by state, local, or tribal governments in connection with the remediation of an area formerly used for the production or cultivation of marijuana in which such a government assisted in a federal prosecution related to marijuana. The bill requires court sentences for certain marijuana offenses to include an order requiring the defendant to reimburse federal, state, or local governments for costs incurred for cleanup associated with the cultivation of marijuana by the defendant or on premises or in property that the defendant owns, resides in, or does business in. The Omnibus Public Land Management Act of 2009 is amended to: (1) include "planning for or addressing the impact of drought" among the activities for which Reclamation may make grants and enter cooperative agreements for water management improvement, (2) include Hawaii among the states in which eligible grant and agreement applicants may be located, (3) reauthorize such grants and agreements for FY2015-FY2023, and (4) reauthorize the authority of the U.S. Geological Survey (USGS) to provide grants to state water resource agencies under the national water availability and use assessment program for FY2014-FY2023. The Internal Revenue Code is amended to establish a refundable tax credit for the purchase and installation of a qualified water-harvesting system. The Reclamation Safety of Dams Act of 1978 is amended to authorize Interior, subject to feasibility studies and other specified conditions, to develop additional project benefits (such as additional conservation storage capacity) through the construction of new or supplementary works on a project in conjunction with its authority to modify Reclamation dams and related facilities to preserve their structural safety. Interior may expend available appropriated funds for construction of a project that meets certain environmental standards, but the bill prohibits the federal cost-share from exceeding 25% of the project costs. The USGS must establish and maintain an open water data system to advance the availability, timely distribution, and widespread use of water data and information for water management, education, research, assessment, and monitoring purposes. TITLE IV--PLANNING FOR THE FUTURE Water Innovation and Prize Competition Act of 2015 The Department of Energy must establish a program to award prizes for development of water desalination technologies. The Natural Resources Conservation Service must collaborate with Reclamation to provide assistance, upon request, to water or power delivery authorities for purposes of increasing water use efficiency and providing on-farm assistance to address water quantity and water quality conservation practices. The U.S. Fish and Wildlife Service must prepare a California salmon drought plan. The President must update the National Response Plan and the National Disaster Recovery Framework to include a plan for catastrophic drought.
United States · United States Congress · 22 July 2015
Access to Healthy Food for Young Children Act This bill amends the Richard B. Russell National School Lunch Act to modify the food program for child and adult care institutions and family or group day care homes. The bill increases the payment rate for program meals relative to the national average payment rate for meals served in schools. However, an eligible child care center operating a free-of-charge program in a high-poverty area may elect to instead receive special payments calculated using a blended per-meal rate. Additionally, the bill: (1) increases the reimbursement factor for meals and supplements served by a family or group day care home; (2) raises the per-child limit on the number of meals and supplements for which such a home may receive reimbursement; and (3) reduces the percentage of area children who must come from low-income households in order for a day care home in that area to be excused from specified documentation requirements. With respect to administrative expenses, the bill increases the reimbursement factor for each day care home and prohibits negative adjustments to reimbursement levels. The Department of Agriculture (USDA) must develop procedures under which up a specified percentage of funds reserved by the sponsoring organization of a day care home for administrative expenses may remain available in the succeeding fiscal year. USDA must also: (1) provide state agencies with funding to implement the revised food program, as specified by the bill; and (2) complete a study on reducing paperwork and improving program administration.
United States · United States Congress · 22 July 2015
One Social Security Act This bill amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to merge the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund into a new, restructured Social Security Trust Fund to consist of the employment and self-employment taxes imposed with respect to wages and self-employment income. The annual report to Congress on the operation and status of the Trust Fund shall include an actuarial analysis of the benefit cost with respect to disabled beneficiaries and their auxiliaries, to retired beneficiaries and their auxiliaries, and to survivor beneficiaries.
United States · United States Congress · 22 July 2015
Small Business Tax Compliance Relief Act of 2015 This bill amends provisions of the the Internal Revenue Code relating to the taxation of small businesses to: allow small business entities with gross receipts not exceeding $10 million (currently, $5 million) to use the cash method of accounting and an exemption from the requirement to use inventories; eliminate restrictions on the depreciation of computers or peripheral equipment; extend the tax deduction for the health insurance costs of self-employed individuals; allow small business entities to maintain pension plans designated as flexible retirement accounts; repeal provisions for simple pension plans and simple individual retirement accounts and special rules for top-heavy pension plans; require inflation adjustments after 2015 to the dollar amounts of specified tax exclusions and deductions; allow a reasonable cause exception to noncompliance penalties; modify return due dates for partnerships, C corporations, S corporations, and other entities; modifiy the application of tax rules for nonqualified deferred compensation plans; and reduce from 5 years to 3 years the required holding period for qualified small business stock and extend the rollover period for such stock. The bill directs: (1) the Department of the Treasury to modify Treasury regulations for the expensing of tangible property to increase from $500 to $2,500 the de minimis safe harbor amount for taxpayers without applicable financial statements; and (2) the Internal Revenue Service to implement procedures for the review of regulations affecting small business and report on uniform statutory definitions relating to small business and on improvements in customer service to small business.
United States · United States Congress · 22 July 2015
Student Debt Repayment Fairness Act Amends the Internal Revenue Code to allow penalty-free distributions from qualified tuition programs (i.e., 529 plans) to pay student loan indebtedness.
United States · United States Congress · 22 July 2015
Tax Administration Integrity Act This bill amends the Internal Revenue Code to prohibit the Internal Revenue Service (IRS) from hiring any contractors or designating other non-IRS employees to receive summoned books, papers, records, or other data and to take summoned testimony under oath.
United States · United States Congress · 22 July 2015
Timber Revitalization and Economic Enhancement Act of 2015 Amends the Internal Revenue Code, with respect to the reduced tax rate on the net timber gains of corporations, to: (1) adjust the formula for calculating such rate, and (2) make such reduced rate permanent.
United States · United States Congress · 21 July 2015
This bill requires the Department of Transportation to make grants to assist eligible recipients in financing capital projects to maintain bus and bus facilities systems in a state of good repair, including projects to: (1) replace, rehabilitate, and purchase buses and related equipment; and (2) construct bus-related facilities. Eligible recipients are designated recipients that operate bus service or that allocate funding to bus operators. Grant recipients may: (1) allocate amounts to subrecipients that are public agencies or private nonprofit organizations engaged in public transportation, and (2) obligate funds for three fiscal years after the fiscal year in which the amount is appropriated. The bill limits to 4% the percentage of funding made available for this Act in a fiscal year that may be provided to a single recipient.
United States · United States Congress · 21 July 2015
Simplifying Technical Aspects Regarding Seasonality Act of 2015 or the STARS Act Amends the Internal Revenue Code to exempt seasonal employees from the definition of "full-time employee" for purposes of the employer mandate under the Patient Protection and Affordable Care Act to provide employees with minimum essential health care coverage. Defines "seasonal employee" as an employee who is employed in a position for which the customary annual employment is not more than six months and which requires performing labor or services that are ordinarily performed at certain seasons or periods of the year.
United States · United States Congress · 21 July 2015
Constituent Services Disclosure Act of 2015 This bill amends the House of Representatives Administrative Reform Technical Corrections Act to prohibit the availability of 20% of the Members' Representational Allowance to a Member's office unless it provides certain free assistance with respect to: passports; individual federal income tax returns; 501(c)(3) tax-exempt status applications; benefits under titles XVIII (Medicare), II (Old Age, Survivors and Disability Insurance), and XVI (Supplemental Security Income) of the Social Security Act; student loans; and veterans' benefits or other laws administered by the Department of Veterans Affairs. Each Member's office must make publicly available in print or on its congressional website all the constituent services it provides. It is the sense of Congress that private companies that provide the same or similar assistance to individuals as described in the House of Representatives Administrative Reform Technical Corrections Act (as amended by this Act) should disclose that such assistance could be provided free by the office of a Member of the House of Representatives.
United States · United States Congress · 21 July 2015
This bill amends the Consolidated and Further Continuing Appropriations Act, 2015 to increase the limit from $18.75 billion to $23.5 billion for FY2015 commitments for general business loans authorized under the Small Business Act for a combination of amortizing term loans and the aggregated maximum line of credit provided by revolving loans.
United States · United States Congress · 21 July 2015
Tax Credit Accountability Act of 2015 Amends the Internal Revenue Code to deny the earned income tax credit to any alien individual who is in an unlawful immigration status at any point during the taxable year.
United States · United States Congress · 20 July 2015
Fund Essential Menstruation Products Act of 2015 or the FEM Products Act of 2015 Amends the Internal Revenue Code to expand the tax exclusion for reimbursements from a health flexible spending arrangement to include amounts paid or incurred for feminine hygiene products.
United States · United States Congress · 16 July 2015
This bill amends the Elementary and Secondary Education Act of 1965 to authorize the Department of Education (ED) to award competitive, three-year grants to states or local educational agencies (LEAs) for the establishment, improvement, and expansion of innovative model programs in world language education for elementary and secondary school students. Of the funds made available for this purpose, at least 75% must be used to expand world language learning in the elementary grades. ED may reserve up to 5% of funds made available for one fiscal year to evaluate the efficacy of assisted programs. In general, the federal share of the cost of such programs shall be 50% for each fiscal year. However, ED may determine the federal share for any LEA that is determined to have inadequate resources to pay the nonfederal share of program costs. ED must give special consideration to grant applications describing programs that: (1) include intensive summer programs for professional development of world language teachers; (2) promote sequential learning, two-way language learning, and innovative activities; (3) make effective use of technology; and (4) are carried out through a consortium comprised of the grant recipient and an elementary or secondary school.
United States · United States Congress · 16 July 2015
Agriculture Equipment and Machinery Depreciation Act This bill amends the Internal Revenue Code to eliminate the placed-in-service restriction on the depreciation of certain farming business machinery and equipment and to make permanent the five-year recovery period for such property.
United States · United States Congress · 16 July 2015
National Disaster Tax Relief Act of 2015 Amends the Internal Revenue Code to provide tax relief for disasters declared in 2012, 2013, 2014, and 2015 by: allowing an election to expense qualified disaster expenses (i.e., for the abatement of hazardous substances, removal of debris, demolition, and repair of business-related property); increasing the tax deduction for charitable contributions for disaster relief for individual and corporate taxpayers; allowing through 2015 the deduction of losses and net operating losses attributable to disasters; allowing waivers of requirements relating to mortgage revenue bonds; extending through 2015 the additional allowance for depreciation of business property (bonus depreciation); allowing an increase through 2015 of the new markets tax credit limitation amount within a federally-declared disaster area; permitting the use of tax-exempt retirement plan funds in federally-declared disasters without penalty; allowing an additional tax exemption for individuals who are displaced as a result of a federally-declared disaster; allowing an exclusion from gross income of imputed income from the cancellation of indebtedness resulting from federally-declared disasters; providing a special rule to allow individuals affected by a disaster in 2012, 2013, 2014, or 2015 to claim a full earned income tax credit; increasing the rehabilitation tax credit for buildings affected by a federally-declared disaster; permitting one additional advance refunding of a tax-exempt bond that is outstanding on the date on which a federally-declared disaster occurs; allowing the issuance of qualified disaster area recovery bonds; allowing an additional allocation of the low-income housing tax credit in 2016 to states affected by a federally-declared disaster occurring in 2012, 2013, 2014, or 2015; allowing payments of disaster assistance to tax-exempt mutual ditch or irrigation companies without affecting their tax-exempt status; allowing an exclusion from gross income for disaster mitigation payments received from state and local governments; allowing a tax deduction for payments to a tax-exempt natural disaster fund; allowing a five-year replacement period for property located in a disaster area for purposes of the exclusion of gain from an involuntary conversion; allowing employers a business-related tax credit for up to 40% of wages paid to employees in a disaster area; and allowing an enhanced tax deduction for medical expenses related to an injury occurring in a disaster area.
United States · United States Congress · 16 July 2015
Commuter Benefits Equity Act of 2015 Amends the Internal Revenue Code to equalize and increase to $250, with a cost-of-living adjustment after 2015, the tax exclusion for both transportation and parking fringe benefits. Authorizes agencies to establish a program involving such benefits in lieu of transit passes to encourage commuting by federal employees by means other than single-occupancy motor vehicles.
United States · United States Congress · 16 July 2015
National Disaster Tax Relief Act of 2015 Amends the Internal Revenue Code to provide tax relief for disasters declared in 2012, 2013, 2014, and 2015 by: allowing an election to expense qualified disaster expenses (i.e., for the abatement of hazardous substances, removal of debris, demolition, and repair of business-related property); increasing the tax deduction for charitable contributions for disaster relief for individual and corporate taxpayers; allowing through 2015 the deduction of losses and net operating losses attributable to disasters; allowing waivers of requirements relating to mortgage revenue bonds; extending through 2015 the additional allowance for depreciation of business property (bonus depreciation); allowing an increase through 2015 of the new markets tax credit limitation amount within a federally-declared disaster area; permitting the use of tax-exempt retirement plan funds in federally-declared disasters without penalty; allowing an additional tax exemption for individuals who are displaced as a result of a federally-declared disaster; allowing an exclusion from gross income of imputed income from the cancellation of indebtedness resulting from federally-declared disasters; providing a special rule to allow individuals affected by a disaster in 2012, 2013, 2014, or 2015 to claim a full earned income tax credit; increasing the rehabilitation tax credit for buildings affected by a federally-declared disaster; permitting one additional advance refunding of a tax-exempt bond that is outstanding on the date on which a federally-declared disaster occurs; allowing the issuance of qualified disaster area recovery bonds; allowing an additional allocation of the low-income housing tax credit in 2016 to states affected by a federally-declared disaster occurring in 2012, 2013, 2014, or 2015; allowing payments of disaster assistance to tax-exempt mutual ditch or irrigation companies without affecting their tax-exempt status; allowing an exclusion from gross income for disaster mitigation payments received from state and local governments; allowing a tax deduction for payments to a tax-exempt natural disaster fund; allowing a five-year replacement period for property located in a disaster area for purposes of the exclusion of gain from an involuntary conversion; allowing employers a business-related tax credit for up to 40% of wages paid to employees in a disaster area; and allowing an enhanced tax deduction for medical expenses related to an injury occurring in a disaster area.
United States · United States Congress · 16 July 2015
Equal Dignity for Married Taxpayers Act of 2015 This bill amends the Internal Revenue Code to change provisions that refer to married couples to make such provisions equally applicable to legally married same sex couples.
United States · United States Congress · 16 July 2015
America's Energy Security Trust Fund Act of 2015 Amends the Internal Revenue Code to impose an excise tax, beginning in calendar year 2016, on any taxable carbon substance sold by its manufacturer, producer, or importer. Defines "taxable carbon substance" as: (1) coal (including lignite and peat); (2) petroleum and any petroleum products; and (3) natural gas that is extracted, manufactured, or produced in the United States, or entered into the United States for consumption, use, or warehousing. Establishes in the Treasury the America's Energy Security Trust Fund to assist industries negatively affected by this Act, make transfers to the Highway Trust Fund to cover shortfalls, and provide payroll tax relief. Allows individual taxpayers a tax credit equal to carbon tax rebate amounts calculated by the Department of the Treasury. Directs Treasury to study and report to Congress on the best methods to assess and collect taxes on non-carbon greenhouse gases. Expresses the sense of Congress that the United States should establish binding agreements with major greenhouse gas emitting nations to reduce global greenhouse gas emissions.
United States · United States Congress · 16 July 2015
Veterinary Medicine Loan Repayment Program Enhancement Act Amends the Internal Revenue Code to exclude from gross income payments under the federal veterinary medicine loan repayment program or any other state loan repayment or forgiveness program that is intended to provide for increased access to veterinary services in such state.
United States · United States Congress · 16 July 2015
Leveraging and Energizing America's Apprenticeship Programs Act or the LEAP Act Amends the Internal Revenue Code to allow employers a business-related tax credit of $1,500 for hiring an apprenticeship employee who has not attained age 25 at the close of the taxable year or $1,000 for an apprenticeship employee who has attained age 25. Allows such credit for no more than two taxable years with respect to any apprenticeship employee. Defines "apprenticeship employee" as an employee who is employed in an officially-recognized apprenticeable occupation pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor or a state apprenticeship agency. Requires the Office of Management and Budget to coordinate with the heads of federal agencies to: (1) determine which government publications could be available on government websites and no longer printed, (2) devise a strategy to reduce overall government printing costs over the 10-year period beginning with FY2016, (3) establish government-wide guidelines on employee printing, and (4) issue guidelines for publicly disclosing information about the publication of government documents.
United States · United States Congress · 16 July 2015
Wrongful Convictions Tax Relief Act of 2015 Amends the Internal Revenue Code to allow a wrongfully incarcerated individual an exclusion from gross income for civil damages, restitution, or other monetary awards received as compensation for a wrongful incarceration. Defines "wrongfully incarcerated individual" as: (1) an individual who was convicted of a criminal offense under federal or state law, who served all or part of a sentence of imprisonment relating to such offense, and who was pardoned, granted clemency, or granted amnesty because of actual innocence of the offense; or (2) an individual for whom the conviction for such offense was reversed or vacated and for whom the indictment, information, or other accusatory instrument for such offense was dismissed or who was found not guilty at a new trial after the conviction was reversed or vacated.
United States · United States Congress · 15 July 2015
Generating Renewal, Opportunity, and Work with Accelerated Mobility, Efficiency, and Rebuilding of Infrastructure and Communities throughout America Act or the GROW AMERICA Act Prescribes requirements for environmental reviews with respect to state and federal agency engagement, obstruction of navigation, historic sites, categorical exclusion of multimodal projects from environmental review, and creation in the Department of Transportation (DOT) of an Interagency Infrastructure Permitting Improvement Center. Directs DOT to establish a multimodal freight incentive grant program and a National Freight Infrastructure Program. Redesignates the Dwight D. Eisenhower System of Interstate and Defense Highways as the National Highway System and the National Freight Network. Requires the federal long-range transportation plan to include a transportation system resilience assessment. Prescribes criteria for high performing metropolitan planning organizations (MPOs) representing urbanized areas with populations of over 200,000. Removes the congestion management process from the transportation planning process for MPOs. Directs DOT to establish a pilot program for up to 10 MPOs to improve multimodal connectivity and increase connections for disadvantaged Americans and neighborhoods with limited transportation options. Revises requirements with respect to congestion mitigation and air quality improvement, including electric vehicle charging stations and commercial motor vehicle anti-idling facilities in rest areas along the Interstate System. Establishes in DOT: a discretionary TIGER Infrastructure Grant Program for various transportation projects; and a discretionary FAST Grant Program to reform the way surface transportation investments and decisions are made, implemented, and funded to achieve national transportation outcomes. Revises requirements for the funding of railroad rehabilitation and improvement financing, the state infrastructure bank program, toll roads, bridges, tunnels, and ferries. Establishes within DOT the position of Assistant Secretary for Innovative Finance. Reauthorizes the federal-aid highway and related programs through FY2021, including revised obligation limitation and apportionment requirements. Directs DOT to: establish a nationally significant federal lands and tribal projects program to fund construction, reconstruction, or rehabilitation of nationally significant federal lands and tribal transportation projects; carry out a broadband infrastructure deployment initiative; create a program to make critical and immediate improvements to infrastructure and highway safety; set-aside specified funds for states for highway safety data improvement activities on public roads; and create and maintain data sets and data analysis tools to assist MPOs, states, and the DOT in carrying out performance management analyses. Federal Public Transportation Act of 2015 Revises fixed guideway capital investment grants requirements. Authorizes grants to state and local governments for very small starts projects. Revises requirements for formula grants for enhanced mobility and for rural areas, workforce development programs, and the public transportation safety program. Requires recipients of transportation assistance to meet certain standards for hiring locally. Reauthorizes specified public transportation assistance programs through FY2021. Authorizes DOT to make competitive grants to state and local governmental entities for bus rapid transit projects. Authorizes appropriations for specified highway safety programs through FY2021, and revises related requirements. Revises criteria for state graduated driver licensing incentive grants. Adds a 24-7 sobriety program to criteria for state repeat offender and open container laws. Authorizes specified amounts of grant funds to states for distracted driving enforcement. Authorizes appropriations for specified motor vehicle safety programs through FY2021, and increases penalties for safety violations. Revises certain reporting requirements for tire manufacturers. Requires DOT to conduct a pilot grant program to evaluate the feasibility and effectiveness for a state process for informing consumers of open motor vehicle recalls at the time of motor vehicle registration. Revises specified requirements for commercial motor vehicle and commercial driver safety. Requires disqualification to operate a commercial motor vehicle for anyone who fails to pay an assessed civil penalty for a motor vehicle safety violation. Revises certain medical and registration requirements for commercial motor vehicle operators. Revises requirements for the Motor Carrier Safety Assistance Program. Directs DOT to administer a High Priority Program, an innovative technology deployment grant program, and a Commercial Motor Vehicle Operators Grant Program. Authorizes DOT to establish: a motor carrier safety facility working capital fund, and a financial assistance program for commercial driver's license program implementation. Directs DOT to maintain for the Federal Motor Carrier Safety Administration a motor carrier safety advisory committee. Revises requirements for the Unified Carrier Registration System plan. Repeals the authorization for self-insurance by motor carriers. Prescribes notice requirements relating to decisions that electronic logging devices fail to comply with standards. Authorizes DOT to issue regulations: governing contractors that exercise control over motor carrier operations; and requiring motor vehicle employers to track and compensate employees for on-duty, not-driving time. Authorizes DOT, with respect to unsafe conditions or practices in the transportation of hazardous materials (hazmat transportation), to order necessary: operational controls, restrictions, and prohibitions without prior notice or an opportunity for a hearing; and removal, remediation, or disposal of hazardous materials causing unreasonable risk of death, personal injury, or significant harm to the property or the environment. Authorizes DOT to collect reasonable fees for the administration of the special permits and approvals for deposit into a Hazardous Materials Approvals and Permits Fund. Revises requirements for planning and training grants under the Emergency Planning and Community Right-To-Know Act of 1986. Reauthorizes the program for regulating hazmat transportation through FY2021. Amends the Internal Revenue Code to extend through FY2023 specified highway-related taxes as well as requirements for expenditures from the Sport Fish Restoration and Boating Trust Fund. Replaces the Highway Trust Fund with a Transportation Trust Fund, and authorizes appropriations to it through FY2021. Directs DOT to establish and support a National Cooperative Freight Transportation Research Program and a Priority Multimodal Research Program. Revises the competitive selection process for the university transportation centers consortia program. Requires the Director of the Bureau of Transportation Statistics (BTS) to create data sets and data analysis tools for intermodal transportation data. Establishes in the BTS a National Transportation Library. Authorizes the BTS Director to establish a Port Performance Statistics Program to provide nationally consistent measures of performance of the nation's maritime ports. Revises requirements for the intelligent transportation system (ITS) program. Includes as an ITS program goal the development and deployment of automated vehicles in all modes of surface transportation. Prescribes requirements for the use of funds to develop ITS infrastructure, equipment, and systems. Rail for America Act Directs DOT to facilitate by financial assistance the establishment of a National High-Performance Rail System of integrated passenger and freight rail services, including a Current Passenger Rail Service Program and a Rail Service Improvement Program. Authorizes appropriations through FY2021 for the System and for the planning, development, construction, and implementation of rail corridors and related infrastructure improvements. Requires Amtrak to submit to the Secretary draft 5-year business line plans and draft 5-year capital asset plans. Authorizes DOT to establish Regional Rail Development Authorities, including a Regional Committee, to facilitate the development of multi-state high-performance rail services, and to coordinate these investments with other rail, transit, highway, and aviation system services. Prescribes requirements for the standardization of passenger equipment and level-entry boarding platforms. Directs DOT to: evaluate the shared-use of right-of-way by passenger and freight rail systems and the operational, institutional, and legal structures that would best support improvements to both of these systems; and conduct a nationwide disparity and availability study to establish the availability and utilization of small business concerns owned and controlled by socially and economically disadvantaged individuals in publicly funded railroad projects. Requires DOT to complete a National Rail Development Plan meeting certain criteria, and facilitate development of Regional Rail Development Plans. Authorizes DOT to prescribe regulations or issue orders to require host railroads for joint operations that occur within a small geographic area to develop unified rules governing all operations within that area. Revises or prescribes requirements relating to positive train control, hours of service, maximum employee duty hours, safety appliances, locomotive inspections, noise emission standards, and damaged track inspection equipment. Authorizes federal agency heads to construct, install, operate, and maintain electric charging infrastructure for official agency vehicles. Stop Corporate Expatriation and Invest in America's Infrastructure Act of 2015 Amends the Internal Revenue Code to revise rules for the taxation of inverted corporations (i.e., U.S. corporations that acquire foreign companies to reincorporate in a foreign jurisdiction with income tax rates lower than the United States) to provide that a foreign corporation that acquires the properties of a U.S. corporation or partnership after May 8, 2014, shall be treated as an inverted corporation and thus subject to U.S. taxation if, after such acquisition: it holds more than 50% of the stock of the new entity (expanded affiliated group), or the management or control of the new entity occurs primarily within the United States and the new entity has significant domestic business activities.
United States · United States Congress · 15 July 2015
Federal Disaster Assistance Nonprofit Fairness Act of 2015 Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to include community centers, including tax-exempt houses of worship, as "private nonprofit facilities" for purposes of disaster relief and emergency assistance eligibility under such Act. Makes a church, synagogue, mosque, temple, or other house of worship, and a private nonprofit facility operated by a religious organization, eligible for federal contributions for the repair, restoration, and replacement of facilities damaged or destroyed by a major disaster, without regard to the religious character of the facility or the primary religious use of the facility. Makes this Act applicable to the provision of assistance in response to a major disaster or emergency declared on or after October 28, 2012.
United States · United States Congress · 15 July 2015
Bring Jobs Back to America Act of 2015 Amends the Internal Revenue Code to reduce the tax rate on current and accumulated foreign earnings of U.S. corporations reinvested in the United States from 35% to 5% and make such lower rate permanent.
United States · United States Congress · 15 July 2015
Giveback Deficit Reduction Act This bill requires appropriations for Member's Representational Allowances for the House of Representatives that remain at the end of the fiscal year to be deposited in the Treasury and used for deficit or debt reduction. The Member's Representational Allowance is the budget authorized for each Member of Congress in support of the conduct of official and representational duties.
United States · United States Congress · 14 July 2015
Stop the EPA Act of 2015 Amends the Congressional Review Act to require congressional approval of major rules issued by the Environmental Protection Agency (EPA). (Currently, a rule goes into effect unless Congress disapproves it.) Nullifies the EPA's existing major rules unless the EPA resubmits them for congressional review. Lowers the annual economic impact threshold from $100 million to $50 million for a rule that is deemed to be a major rule. Expands the criteria for an EPA regulation to be deemed a major rule to include that the rule will have a significant impact on a substantial number of agricultural entities or it will implement a carbon tax. Expands the EPA's reports to Congress and the Government Accountability Office (GAO) to include: (1) a classification of each rule as a major or nonmajor rule with an explanation of the economic effects of the rule, (2) related regulatory actions taken by the EPA or another agency, and (3) any jobs added or lost. Allows Congress to consider approval of a major rule only once in a Congress. Gives Congress 70 session days or legislative days to approve a rule. Requires the GAO to estimate the economic cost imposed by all of EPA's rules.
United States · United States Congress · 14 July 2015
This bill amends the Internal Revenue Code to extend through 2021 the tax credit for residential energy efficient property.
United States · United States Congress · 14 July 2015
Innovators Job Creation Act of 2015 Amends the Internal Revenue Code to allow a qualified small business to elect to use a portion of its tax credit for increasing research expenditures as an offset against its payroll tax liability under the Federal Insurance Contributions Act. Defines "qualified small business" as a corporation, a partnership, or a person other than a tax-exempt organization that had gross receipts of less than $5 million for the taxable year and that did not have gross receipts for any period preceding the five-taxable-year period ending with such taxable year. Limits: (1) the number of years a taxpayer may elect to offset payroll taxes under this Act to five, and (2) the annual amount of such offset to $250,000. Allows an offset of research tax credit amounts against alternative minimum tax liability.
United States · United States Congress · 14 July 2015
Amends the Internal Revenue Code to allow tax-free rollovers from tax-exempt retirement plans, annuities, and deferred compensation plans into a simple individual retirement account.
United States · United States Congress · 13 July 2015
National 9/11 Memorial at the World Trade Center Act This bill designates the National September 11 Memorial located at the World Trade Center in New York City, New York, as a national memorial. The Department of the Interior may award a grant of not more than $25 million each fiscal year to the National September 11 Memorial and Museum at the World Trade Center Foundation, Inc., for the operation and maintenance of the memorial.
United States · United States Congress · 13 July 2015
Highway and Transportation Funding Act of 2015, Part II Directs the Secretary of Transportation to reduce the amount apportioned for a surface transportation program, project, or activity for FY2015 by amounts apportioned or allocated under the Highway and Transportation Funding Act of 2014 and the Highway and Transportation Funding Act of 2015 for the period from October 1, 2014, through July 31, 2015. Amends the Highway and Transportation Funding Act of 2014 to continue from October 1, 2014, through December 18, 2015, and authorizes appropriations through that period for, specified federal-aid highway programs under: the Moving Ahead for Progress in the 21st Century Act (MAP-21), the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) Technical Corrections Act of 2008, SAFETEA-LU, the Transportation Equity Act for the 21st Century (TEA-21), the National Highway System Designation Act of 1995, the Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA), and other specified law. Subjects funding for FY2015, and for the period October 1, 2015, through December 18, 2015, for such programs to certain funding level restrictions. Amends MAP-21 to authorize appropriations out of the general fund of the Treasury for the Tribal High Priority Projects program for the same period. Prescribes an obligation ceiling of $40.256 billion for FY2015, including $8,689,136,612 for the period October 1, 2015, through December 18, 2015, for federal-aid highway and highway safety construction programs. Authorizes appropriations from the HTF (other than the Mass Transit Account) for administrative expenses of the federal-aid highway program for the same period. Extends for the same period the authorization of appropriations for National Highway Traffic Safety Administration (NHTSA) safety programs, including: highway safety research and development, national priority safety programs, the National Driver Register, the High Visibility Enforcement Program, and NHTSA administrative expenses. Amends SAFETEA-LU to extend for the same period high-visibility traffic safety law enforcement campaigns under the High Visibility Enforcement Program. Sets aside a specified amount of the total apportionment to states for highway safety programs for a cooperative program to research and evaluate priority highway safety countermeasures for the same period. Extends for the same period the authorization of appropriations for Federal Motor Carrier Safety Administration (FMCSA) programs, including: motor carrier safety grants, FMCSA administrative expenses, commercial driver's license program improvement grants, border enforcement grants, performance and registration information system management grants, commercial vehicle information systems and networks deployment grants, safety data improvement grants, a set-aside for high priority activities that improve commercial motor vehicle safety and compliance with commercial motor vehicle safety regulations, a set-aside for new entrant motor carrier audit grants, FMCSA outreach and education, and the commercial motor vehicle operators grant program. Amends the Dingell-Johnson Sport Fish Restoration Act to continue, for the same period, the authorized distribution of funds for coastal wetlands, recreational boating safety, projects under the Clean Vessel Act of 19921, boating infrastructure projects, and the National Outreach and Communications Program. Extends for the same period the apportionment of nonurbanized (rural) area formula grants for competitive grants and formula grants for public transportation on Indian reservations. Extends the apportionment of urbanized area formula grants for passenger ferry projects for the same period. Extends for the same period the authorization of appropriations from the HTF Mass Transit Account for: formula grants for public transportation, including allocations for specified projects; research, development demonstration, and deployment projects; the transit cooperative research program; technical assistance and standards development grants; human resources and training grants; capital investment grants; and administrative expenses. Allocates, for the same period, certain amounts to states and territories for formula bus and bus facilities grants. Authorizes appropriations for the same period for hazardous materials (hazmat) transportation safety projects. Authorizes the Secretary to make certain expenditures, including an amount for hazmat training grants, from the Hazardous Materials Emergency Preparedness Fund for the same period. Amends the Internal Revenue Code to extend through December 19, 2015, the authority for expenditures from: (1) the Highway and Mass Transit Accounts of the Highway Trust Fund, (2) the Sport Fish Restoration and Boating Trust Fund, and (3) the Leaking Underground Storage Tank Trust Fund. Appropriates additional funds to the Highway and Mass Transit Accounts of the Highway Trust Fund. Requires tax information returns reporting mortgage interest received in a trade or business to include: (1) the outstanding principal on the mortgage, (2) the date of the origination of the mortgage, and (3) the address of the property which secures the mortgage. Requires that: (1) the value of the basis in any property acquired from a decedent be consistent with the basis as determined for estate tax purposes; and (2) executors of estates disclose to the Internal Revenue Service and to persons acquiring any interest in the decedent's estate information identifying the value of each interest received. Makes the six-year limitation on assessments of additional tax applicable to understatements of gross income due to an overstatement of unrecovered costs or other basis. Changes tax return due dates for partnerships, S corporations, and C corporations. Extends the automatic extension for corporate income tax returns from three to six months. Extends through 2025 the authority for transfers of excess pension assets of a defined benefit plan to a retiree health benefits account. Equalizes excise tax rates for liquefied petroleum gas, liquefied natural gas, and compressed natural gas. Revises aviation security service passenger fee requirements. Requires the deposit into the Treasury as offsetting receipts the following sums collected to pay the costs of providing civil aviation security services to airline passengers: $1.560 billion for FY2024, and $1.6 billion for FY2025.
United States · United States Congress · 13 July 2015
Hospice Care Access Improvement Act of 2015 This bill directs the Department of Health and Human Services (HHS) to select one Medicare administrative contractor to conduct a one-year demonstration program during FY2016 in all hospice programs under the contractor's jurisdiction to test revisions to the methodology for determining hospice payment rates under title XVIII (Medicare) of the Social Security Act contained in the "Fiscal Year 2016 Hospice Wage Index and Payment Rate Update and Hospice Quality Reporting Requirements," published on May 5, 2015, by the Centers for Medicare & Medicaid Services. No revisions to the hospice payment methodology may be made for FY2016-FY2017, except for demonstration program purposes. HHS shall implement the proposed hospice payment methodology revisions beginning with FY2018 after: taking into account an evaluation of the demonstration program, and making any necessary changes to the revisions. HHS shall implement a process for the medical review of hospice care furnished by a hospice program identified according to certain multiple factors, such as the percentage of patients discharged after receiving hospice care for between 120 and 180 days and who were alive upon discharge. HHS shall also develop and publish guidance for hospice programs to develop interventions to reduce hospital admissions and visits to hospital emergency departments by hospice patients. Medicare shall cover pre-hospice evaluation and counseling services performed by a registered nurse employed by a hospice program. A skilled nursing facility (SNF) shall make a good faith effort to contract with more than one hospice program participating in the Medicare program that provides services in the area served by the SNF, if more than one hospice program is available to serve SNF residents. SNF residents shall have the right to be fully informed of any financial interest the SNF has in any hospice program to which a resident is referred. Any hospital discharge planning evaluation must evaluate, for an individual likely to need hospice care, the availability of such care through hospice programs that: participate in the Medicare program and serve the area in which the patient resides, and request to be listed by the hospital as available.
United States · United States Congress · 13 July 2015
Rebuilding America's Schools Act This bill amends the Internal Revenue Code, with respect to qualified zone academy bonds issued to finance public school facilities, to: (1) extend the national limitation amount for such bonds through calendar year 2014 and then increase such amount and make it permanent after calendar year 2014, (2) expand the enumerated purposes of such bonds to include the construction of public school facilities in a qualified zone academy, (3) lower the private business contribution requirement for such bonds from 10% to 5% of the proceeds of the bond issue, and (4) designate such bonds as specified tax credit bonds.
United States · United States Congress · 13 July 2015
Tribal Tax Incentive for Renewable Energy Act of 2015 This bill amends the Internal Revenue Code to allow Indian tribes an election to transfer a portion of the energy tax credit to another taxpayer.
United States · United States Congress · 13 July 2015
Rebuilding America's Schools Act This bill amends the Internal Revenue Code, with respect to qualified zone academy bonds issued to finance public school facilities, to: (1) extend the national limitation amount for such bonds through calendar year 2014 and then increase such amount and make it permanent after calendar year 2014, (2) expand the enumerated purposes of such bonds to include the construction of public school facilities in a qualified zone academy, (3) lower the private business contribution requirement for such bonds from 10% to 5% of the proceeds of the bond issue, and (4) designate such bonds as specified tax credit bonds.
United States · United States Congress · 13 July 2015
Tribal Tax Incentive for Renewable Energy Act of 2015 This bill amends the Internal Revenue Code to allow Indian tribes an election to transfer a portion of the energy tax credit to another taxpayer.
United States · United States Senate · 9 July 2015