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Bill· HRH.R. 5617 (115th)referred

No Enforcement, No Grant for Sanctuary Cities Act of 2018

United States · United States Congress · 25 April 2018

No Enforcement, No Grant for Sanctuary Cities Act of 2018 This bill prohibits a sanctuary jurisdiction from receiving federal funds under the state criminal alien assistance program for the fiscal year in which it was determined to be a sanctuary jurisdiction by the Department of Homeland Security (DHS). "Sanctuary jurisdiction" means a state or political subdivision that has a statute, ordinance, policy, or practice that prohibits or restricts a government entity or official from: sending, receiving, maintaining, or exchanging with a federal, state, or local government entity information regarding an individual's citizenship or immigration status; or cooperating with a lawful DHS request to comply with a detainer for or notification about an individual's release. A state or political subdivision shall not be deemed a sanctuary jurisdiction based solely on having a policy whereby its officials will not share information or cooperate with a DHS request to comply with a detainer for an individual who is a crime victim or witness.

Bill· HRH.R. 5609 (115th)referred

Water Affordability, Transparency, Equity, and Reliability Act of 2018

United States · United States Congress · 25 April 2018

Water Affordability, Transparency, Equity, and Reliability Act of 2018 This bill amends the Internal Revenue Code to: (1) establish a Water Affordability, Transparency, Equity, and Reliability Trust Fund; and (2) increase the corporate income tax rate to 24.5% to provide revenues for programs created by this bill. The Environmental Protection Agency (EPA) and the Department of Agriculture must allocate funds from the trust fund to clean water programs, drinking water programs, and water well systems. The bill amends Federal Water Pollution Control Act (commonly known as the Clean Water Act) to authorize the EPA to make grants for providing technical assistance for water and sanitation infrastructure and drinking water systems to rural and small municipalities and tribal governments. The EPA must establish a grant program for repairing, replacing, or upgrading septic tanks and drainage fields. The bill amends the Consolidated Farm and Rural Development Act to make permanent a grant program for household water well systems in rural areas. The bill revises requirements concerning the clean water state revolving fund (SRF) and the drinking water SRF. The bill amends the Safe Drinking Water Act to require the EPA to make grants to local educational agencies for: (1) infrastructure to ensure that drinking water in schools is lead free, and (2) testing drinking water in schools for lead.

Bill· HRH.R. 5579 (115th)referred

Brownfields Redevelopment Tax Incentive Reauthorization Act of 2018

United States · United States Congress · 23 April 2018

Brownfields Redevelopment Tax Incentive Reauthorization Act of 2018 This bill amends the Internal Revenue Code to extend through 2021 the election to expense (i.e., deduct in the current taxable year) environmental remediation costs (i.e., costs for the abatement or control of hazardous substances at a qualified contaminated site). The bill applies to expenditures paid or incurred after December 31, 2017.

Bill· SS. 2729 (115th)referred

Addiction Prevention and Responsible Opioid Practices Act

United States · United States Congress · 23 April 2018

Addiction Prevention and Responsible Opioid Practices Act This bill establishes a series of requirements relating to opioid regulation, prescribing, and monitoring, including licensure requirements for pharmaceutical representatives, a national opioid drug mapping tool to monitor prescribing practices of Medicaid providers, and an excise tax on opioid manufacturers.

Bill· SS. 2717 (115th)open

Maritime Authorization and Enhancement Act for Fiscal Year 2019

United States · United States Congress · 19 April 2018

Maritime Authorization and Enhancement Act for Fiscal Year 2019 This bill reauthorizes for FY2019 programs of the Department of Transportation (DOT) associated with maintaining the United States merchant marine, including the U.S. Merchant Marine Academy (USMMA), state maritime academies, the National Security Multi-Mission Vessel Program, U.S. Maritime Administration operations and programs, the ship disposal program, and the maritime guaranteed loan program. The bill addresses (1) DOT jurisdiction over the USMMA; (2) the USMMA policy on sexual harassment, dating violence, domestic violence, sexual assault, and stalking; (3) implementation of recommendations for the USMMA Sexual Assault Prevention and Response Program; (4) electronic records on mariner availability to meet national security needs; (5) small shipyard grants; (6) domestic ship recycling facilities; (7) USMMA cadet Sea Year training needs; (8) the national maritime strategy; (9) the DOT Office of Inspector General report on the financial controls and protections included in its policies and procedures for approving loan applications under the Federal Ship Financing Program; (10) multi-year contracts for the procurement of vessels within the National Security Multi-Mission Vessel Program; (11) the use of state academy training vessels; (12) DOT authority to issue war risk insurance; and (13) the comprehensive study of the Great Lakes-Saint Lawrence Seaway navigation system.

Bill· SS. 2718 (115th)referred

Tax Fairness for Workers Act

United States · United States Congress · 19 April 2018

Tax Fairness for Workers Act This bill amends the Internal Revenue Code to allow an above-the-line deduction for union dues and expenses. (An above-the-line deduction is subtracted from gross income and is available whether or not a taxpayer itemizes other deductions.) The bill also reinstates the miscellaneous itemized deduction for unreimbursed expenses attributable to the performance of services as an employee. (Under current law, all miscellaneous itemized deductions are suspended through 2025.)

Resolution· SCONRESS.Con.Res. 36 (115th)failed

A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2019 and setting forth the appropriate budgetary levels for fiscal years 2020 through 2028.

United States · United States Congress · 18 April 2018

Establishes the congressional budget for the federal government for FY2019 and sets forth budgetary levels for FY2020-FY2028. Recommends levels and amounts for FY2019-FY2028 in both houses of Congress for: federal revenues, new budget authority, budget outlays, deficits, public debt, debt held by the public, and the major functional categories of spending. Recommends levels and amounts for FY2019-FY2028 in the Senate for Social Security and Postal Service discretionary administrative expenses. Includes reconciliation instructions directing: (1) several Senate authorizing committees to report and submit to the Senate Budget Committee legislation to reduce the deficit, and (2) the Senate Finance Committee to report and submit to the Senate Budget Committee legislation to reduce the deficit and legislation to reduce revenues. (Under the Congressional Budget Act of 1974, reconciliation bills are considered by Congress using expedited legislative procedures that prevent a filibuster and restrict amendments in the Senate.) Establishes reserve funds that provide flexibility in applying budget enforcement rules to legislation relating to efficiencies, consolidations, and other savings; or health savings accounts. Sets forth budget enforcement procedures for legislation considered in the Senate.

Bill· HRH.R. 5566 (115th)referred

To establish a technology-based job training and education program.

United States · United States Congress · 18 April 2018

This bill directs the Department of Labor to establish a TechSMART Workforce Development Program, under which Labor shall provide to eligible entities (i.e., a workforce intermediary, a public organization, or certain tax-exempt charitable organizations that include an advisory board) grants for technology sector job training and education programs that provide industry-recognized credentials during the five-year grant period.

Resolution· SCONRESS.Con.Res. 37 (115th)open

A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2019 and setting forth the appropriate budgetary levels for fiscal years 2020 through 2028.

United States · United States Congress · 18 April 2018

Establishes the congressional budget for the federal government for FY2019 and sets forth budgetary levels for FY2020-FY2028. Recommends levels and amounts for FY2019-FY2028 in both houses of Congress for: federal revenues, new budget authority, budget outlays, deficits, public debt, debt held by the public, and the major functional categories of spending. Recommends levels and amounts for FY2019-FY2028 in the Senate for Social Security and Postal Service discretionary administrative expenses. Includes reconciliation instructions directing: (1) several Senate authorizing committees to report and submit to the Senate Budget Committee legislation to reduce the deficit, and (2) the Senate Finance Committee to report and submit to the Senate Budget Committee legislation to reduce the deficit and legislation to reduce revenues. (Under the Congressional Budget Act of 1974, reconciliation bills are considered by Congress using expedited legislative procedures that prevent a filibuster and restrict amendments in the Senate.) Establishes reserve funds that provide flexibility in applying budget enforcement rules to legislation relating to efficiencies, consolidations, and other savings; or health savings accounts. Sets forth budget enforcement procedures for legislation considered in the Senate.

Bill· HRH.R. 5544 (115th)referred

Ditto Act of 2018

United States · United States Congress · 17 April 2018

Ditto Act of 20 18 This bill requires the Internal Revenue Service (IRS) to maintain preserved records for at least three years after obtaining the record. A preserved record is any record maintained by a person other than the federal government pursuant to a rule, guidance, or other directive from the IRS recommending or requiring that the person maintain records for a particular period of time on a particular matter.

Bill· HRH.R. 5543 (115th)referred

Flood Insurance Tax Credit Act of 2018

United States · United States Congress · 17 April 2018

Flood Insurance Tax Credit Act of 2018 This bill amends the Internal Revenue Code to allow a tax credit for flood insurance expenses. The credit applies to portions of a taxpayer's expenses for federal flood insurance, private flood insurance, and federal contents coverage flood insurance for a principal residence. The amount of the credit is subject to limitations based on the taxpayer's income and must be adjusted for inflation after 2019.

Bill· HRH.R. 5536 (115th)referred

Disabled Access Credit Expansion Act

United States · United States Congress · 17 April 2018

Disabled Access Credit Expansion Act This bill amends the Internal Revenue Code, with respect to the tax credit for expenditures by an eligible small business to provide access to disabled individuals, to: (1) increase from $10,250 to $20,500 the annual dollar limitation for eligible access expenditures, (2) require the $20,500 limit to be adjusted for inflation after 2018, and (3) increase from $1 million to $2.5 million the gross receipts limitation for an eligible small business.

Bill· SS. 2691 (115th)referred

Opioid Crisis Accountability Act of 2018

United States · United States Congress · 17 April 2018

Opioid Crisis Accountability Act of 2018 This bill amends the Federal Food, Drug, and Cosmetic Act to prohibit a drug manufacturer from engaging in illegal marketing and distribution practices, including falsely advertising, promoting, or marketing that an opioid has no addiction-forming or addiction-sustaining qualities or risks. The bill penalizes drug manufacturers or distributors who illegally advertise, market or distribute an opioid product, including by (1) imposing a civil fine or salary confiscation, (2) revoking any remaining period of market exclusivity for such product, (3) requiring reimbursement of federal funding received for such product, and (4) prohibiting certain tax credits.

Bill· SS. 2689 (115th)referred

Small Business Taxpayer Bill of Rights Act of 2018

United States · United States Congress · 17 April 2018

Small Business Taxpayer Bill of Rights Act of 2018 This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers. The bill modifies requirements regarding: awarding costs and fees to small businesses for administrative and court proceedings, the amounts of damages and penalties that are allowed for violating various tax laws, dispute resolution and appeal procedures, enforcing liens against principal residences, terminating Internal Revenue Service (IRS) employees for misconduct, reviews by the Department of the Treasury Inspector General for Tax Administration, and the release of an IRS levy due to economic hardship for business taxpayers. The bill also: allows a tax deduction for a portion of a taxpayer's expenses for certain audits, prohibits ex parte communications between officers in the IRS Office of Appeals and other IRS employees with respect to matters pending before the officers, establishes a 10-year term for the National Taxpayer Advocate, and repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability.

Bill· SS. 2688 (115th)referred

Capital Gains Inflation Relief Act of 2018

United States · United States Congress · 17 April 2018

Capital Gains Inflation Relief Act of 2018 This bill amends the Internal Revenue Code to allow the adjusted basis of certain assets (including common stock in a C corporation and tangible property used in a trade or business) to be indexed for inflation for the purpose of determining the gain or loss of a taxpayer (other than a corporation) who has held the asset for more than three years. The bill sets forth rules for applying the inflation adjustment to: short sales; regulated investment companies; real estate investment trusts; other pass-through entities, including partnerships, S corporations, and common trust funds; dispositions between related persons; and improvements to property or contributions of capital. The Internal Revenue Service may disallow an adjustment if any person transfers cash, debt, or any other property to another person for the principal purpose of securing or increasing the adjustment allowed by this bill.

Bill· SS. 2687 (115th)referred

A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law, and for other purposes.

United States · United States Congress · 17 April 2018

This bill amends the Internal Revenue Code to make permanent several tax provisions that were enacted in 2017 and are scheduled to expire at the end of 2025. The bill makes permanent provisions that reduce individual tax rates, modify the taxation of the unearned income of children, allow a deduction for qualified business income of pass-through entities, increase the standard deduction, increase and modify the child tax credit, increase the limitation for certain charitable contributions, allow additional contributions to ABLE accounts (tax-favored accounts designed to enable individuals with disabilities to save for and pay for disability-related expenses), allow certain members of the Armed Forces in the Sinai Peninsula of Egypt to receive combat zone tax benefits, reduce the adjusted gross income threshold for the medical expense deduction, exclude from gross income discharges of student loan debt due to the death or disability of the student, repeal the deduction for personal exemptions, limit individual deductions for state and local taxes, limit the mortgage interest deduction, double the estate and gift tax exemption amount, increase the alternative minimum tax exemption amount for individuals, and repeal or limit several other deductions and exclusions. The bill also modifies (1) the capital gains tax brackets, and (2) the tax filing requirements for married taxpayers.

Bill· SS. 2683 (115th)referred

Concrete Pump Tax Fairness Act

United States · United States Congress · 17 April 2018

Concrete Pump Tax Fairness Act This bill amends the Internal Revenue Code to: (1) impose a mileage-based user fee on owners of mobile mounted concrete boom pump vehicles, (2) allow a credit against the fee for certain fuel taxes and other specified taxes that currently apply to the owners of the vehicles, and (3) require the revenues from the fee to be deposited into the Highway Trust Fund. A "mobile mounted concrete boom pump vehicle" is a vehicle that is mobile machinery and on which the mounted machinery consists of a concrete boom pump and related subordinate parts.

Bill· SS. 2681 (115th)referred

Energy Reliability Act of 2018

United States · United States Congress · 17 April 2018

Energy Reliability Act of 2018 This bill amends the Internal Revenue Code to allow a tax credit through 2022 for a portion of the expenses for the operation or maintenance of a coal-powered electric generation unit, excluding expenses for coal. The credit applies to taxpayers who own or lease an electric generation unit that: (1) uses coal to produce at least 75% of the electricity produced by the unit, and (2) has constructed and installed emissions controls pursuant to specified Environmental Protection Agency (EPA) regulations or any other applicable federal emissions control requirements that are equal to or more stringent than the EPA regulations. Taxpayers may transfer the credit to an eligible project partner. An "eligible project partner" is a person who: is responsible for operating, maintaining, or repairing the unit; participates in the provision, including transportation, of coal or other materials and supplies to the unit; provides financing for the construction, expansion, repair, or operation of the unit; or leases the unit. If a unit claims a credit under this bill, the Federal Energy Regulatory Commission (FERC) must require the applicable reliability coordinator to conduct an assessment analyzing the reliability and resilience attributes offered by the unit to the regional grid in which it is located. FERC must submit to Congress: (1) the results of the assessments, and (2) a recommendation as to whether the credit should be extended after 2022.

Bill· SS. 2677 (115th)referred

Electricity Reliability and Fuel Security Act

United States · United States Congress · 16 April 2018

Electricity Reliability and Fuel Security Act This bill amends the Internal Revenue Code to allow a tax credit through 2022 for a portion of the expenses for the operation or maintenance of a coal-powered electric generation unit, excluding expenses for coal. The credit applies to taxpayers who own or lease an electric generation unit that uses coal to produce at least 75% of the electricity produced by the unit. Taxpayers and certain public entities may transfer the credit to an eligible project partner. An "eligible project partner" is a person who: is responsible for operating, maintaining, or repairing the unit; participates in the provision, including transportation, of coal or other materials and supplies to the unit; provides financing for the construction, expansion, repair, or operation of the unit; or leases the unit.

Bill· SS. 2671 (115th)referred

Social Security 2100 Act

United States · United States Congress · 16 April 2018

Social Security 2100 Act This bill increases various Old Age, Survivors, and Disability Insurance (OASDI) benefits and related taxes. The bill increases the primary insurance amount (e.g., the amount a Social Security beneficiary receives if the beneficiary begins receiving benefits at normal retirement age) by increasing the percentage of the beneficiary's average indexed monthly earnings used to calculate the amount. The Bureau of Labor Statistics shall publish a Consumer Price Index for Elderly Consumers, which the Social Security Administration  (SSA) shall use to calculate cost-of-living adjustments to benefits. Currently, the SSA uses a price index for wage earners to make such adjustments. The bill increases the minimum benefit amount for individuals who worked for more than 10 years by creating an alternative minimum benefit. A qualifying beneficiary shall receive that alternative minimum if it is higher than the standard calculated benefit amount. The bill increases the income threshold that a beneficiary must reach before Social Security benefits are taxable. Increased benefits from this bill shall not count as income when determining an individual's eligibility or benefit amounts for (1) Medicaid, (2) the Children's Health Insurance Program, or (3) the Supplemental Security Income program. Income above $400,000 shall be included when calculating Social Security benefits and taxes. The bill also increases rates for the payroll and self-employment taxes that fund OASDI. The bill establishes the Social Security Trust Fund, which replaces the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund.

Bill· SS. 2670 (115th)referred

STARS Act

United States · United States Congress · 16 April 2018

Simplifying Technical Aspects Regarding Seasonality Act of 2018 or the STARS Act This bill amends the Internal Revenue Code to exclude seasonal employees from the definition of "full-time employee" for purposes of the employer mandate to provide employees with minimum essential health care coverage. The bill defines a "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.

Law· HRH.R. 5515 (115th)enacted

John S. McCain National Defense Authorization Act for Fiscal Year 2019

United States · United States Congress · 13 April 2018

National Defense Authorization Act for Fiscal Year 201 9 This bill authorizes FY2019 appropriations and sets forth policies for Department of Defense (DOD) programs and activities, including military personnel strengths. It does not provide budget authority, which is provided in subsequent appropriations legislation. The bill authorizes appropriations to DOD for: (1) Procurement, including aircraft, missiles, weapons and tracked combat vehicles, ammunition, shipbuilding and conversion, and space procurement; (2) Research, Development, Test, and Evaluation; (3) Operation and Maintenance; (4) Working Capital Funds; (5) Chemical Agents and Munitions Destruction; (6) Drug Interdiction and Counter-Drug Activities; (7) the Defense Inspector General; (8) the Defense Health Program; (9) the Armed Forces Retirement Home; (10) Overseas Contingency Operations; and (11) Military Construction. The bill also authorizes the FY2019 personnel strength for active duty and reserve forces and sets forth policies regarding military personnel, acquisition policy and management, international programs, and National Guard and Reserve Forces facilities.

Bill· HRH.R. 5516 (115th)open

Investing in American Workers Act

United States · United States Congress · 13 April 2018

Investing in American Workers Act This bill amends the Internal Revenue Code to allow a business-related tax credit for employers who increase worker training expenditures. The credit is equal to 20% of the excess of: (1) the qualified training expenditures for the year, over (2) the average of the qualified training expenditures for the three previous years. If the employer had no qualified training expenditures in any one of the three previous years, the credit is equal to 10% of the expenditures for the year. The credit applies to expenditures for the training of non-highly compensated employees (annual compensation does not exceed $82,000). The training must result in the attainment of a recognized postsecondary credential and be provided through: an apprenticeship program in an emerging industry; a program of training services that is included on a list of eligible training providers that states are required to maintain under the Workforce Innovation and Opportunity Act; a program which is conducted by an area career and technical education school, a community college, or a labor organization; or a program which is sponsored and administered by an employer, industry trade association, industry or sector partnership, or labor organization. Certain small businesses and tax-exempt organizations may apply the credit against payroll taxes, subject to specified limits and requirements. Eligible small businesses may also apply the credit against the alternative minimum tax.

Bill· HRH.R. 5514 (115th)referred

Tax Fairness Act of 2018

United States · United States Congress · 13 April 2018

Tax Fairness Act of 2018 This bill amends the Internal Revenue Code to modify the tax treatment of partnership interests held in connection with the performance of services. The bill requires certain income from the partnerships to be treated as ordinary income rather than as capital gains.

Bill· HRH.R. 4 (115th)open

FAA Reauthorization Act of 2018

United States · United States Congress · 13 April 2018

FAA Reauthorization Act of 2018 This bill reauthorizes and extends the Federal Aviation Administration (FAA) and associated programs through FY2023 at increased levels. The Department of Transportation's (DOT's) State block grant program is expanded. The Air Traffic Control Contract Program is modified. Grant authority for competitive land use planning and projects by state and local governments is extended. Various requirements are imposed on the FAA, including those for: (1) conducting a review of the relationship between aircraft noise exposure and its effects on communities around airports; (2) establishing a Safety Oversight and Certification Advisory Committee; and (3) convening a multidisciplinary expert review panel to conduct a survey of Organization Designation Authorization (ODA) holders and ODA program applicants to document and assess FAA certification and oversight activities. The General Accountability Office shall conduct a review to assess the workforce and training needs of the FAA Office of Aviation Safety in the anticipated budgetary environment. Safety provisions are outlined, which include safety critical staffing provisions, as well as air service improvement provisions, which include a cell phone voice communication ban. Provisions with regard to aviation consumers with disabilities are also outlined. The Robert T. Stafford Disaster Relief and Emergency Assistance Act is amended with respect to wild fire prevention, eligibility for code implementation and enforcement, and program improvements. FAA Leadership in Groundbreaking High-Tech Research and Development Act or the FLIGHT R&D Act Appropriations are authorized with respect to various research and development (R&D) related matters including Safety Research and Development programs. FAA shall appoint an Associate Administrator for Research and Development. Provisions are set forth regarding unmanned aircraft systems, cybersecurity, and FAA R&D activities. The Internal Revenue Code is amended with regard to: (1) expenditure authority from the airport and airway trust fund; and (2) extension of taxes funding such trust fund.

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