Taxation

REVIEWING THE PRESIDENT'S FISCAL YEAR 2013 BUDGET PROPOSAL FOR THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES

United States · United States House of Representatives · 26 April 2012

AN OVERVIEW OF THE NASA AERONAUTICS RESEARCH MISSION DIRECTORATE BUDGET FOR FISCAL YEAR 2013

United States · United States House of Representatives · 26 April 2012

National Defense Authorization Act for Fiscal Year 2013

United States · United States Congress · 26 April 2012

National Defense Authorization Act for Fiscal Year 2013 - Authorizes appropriations for the Department of Defense (DOD) for FY2013. Authorizes appropriations to DOD for: (1) procurement, including aircraft, missiles, weapons and tracked combat vehicles, ammunition, shipbuilding and conversion, and other procurement; (2) the Joint Improvised Explosive Device Defeat Fund; (3) purchases under the Defense Production Act of 1950; (4) research, development, test, and evaluation; (5) operation and maintenance; (6) active and reserve military personnel; (7) Working Capital Funds; (8) the National Defense Sealift Fund; (9) the Joint Urgent Operational Needs Fund; (10) chemical agents and munitions destruction; (11) drug interdiction and counter-drug activities; (12) the Defense Inspector General; (13) the Defense Health Program; (14) the Armed Forces Retirement Home; (15) overseas contingency operations; (16) the North Atlantic Treaty Organization (NATO) Security Investment Program; (17) Guard and reserve forces facilities; and (18) base closure and realignment activities. Sets forth provisions or requirements concerning: (1) military personnel policy, including education and training and defense dependents education; (2) military pay and allowances; (3) military health care; (4) acquisition policy and management; (5) DOD organization and management, including intelligence- and space-related matters; (6) civilian personnel matters; (7) matters relating to foreign nations; and (8) matters relating to military construction and military family housing. Establishes: (1) a Troops-to-Teachers Program to assist members and former members of the Armed Forces in obtaining employment as teachers; and (2) the Defense Coalition Repair Fund to support the sale, transfer, or distribution of defense articles to coalition partners and allied or friendly nations. Military Retirement Modernization Commission Act - Establishes the Military Retirement Modernization Commission. Federal Civilian Employees in Zones of Armed Conflict Benefits Act of 2012 - Provides certain allowances, special payments, and related benefits to federal employees assigned to designated zones of armed conflict. Military Construction Authorization Act for Fiscal Year 2013 - Authorizes appropriations for FY2013 for military construction for the Armed Forces and defense agencies. Defense Base Closure and Realignment Act of 2012 - Establishes the Defense Base Closure and Realignment Commission to make recommendations for defense base closures and realignments in 2013 and 2015.

A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2013, revising the appropriate budgetary levels for fiscal year 2012, and setting forth the appropriate budgetary levels for fiscal years 2013 through 2022.

United States · United States Congress · 26 April 2012

Sets forth the congressional budget for the federal government for FY2013, including the appropriate budgetary levels for FY2013-FY2022. Lists recommended budgetary levels and amounts for FY2012-FY2022 with respect to: (1) federal revenues, (2) new budget authority, (3) budget outlays, (4) deficits, (5) public debt, and (6) debt held by the public. Lists the appropriate levels of new budget authority, outlays, and administrative expenses of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund (Social Security Trust Funds), and specified major functional categories for FY2012-FY2022. Authorizes the Chairman of the Senate Budget Committee to make certain deficit-reduction reserve funds for legislation for: (1) the sale of unused or vacant federal properties, (2) the sale of excess federal lands, (3) repeal of the Davis-Bacon prevailing wage laws, (4) reduction of the federal vehicles fleet, and (5) the sale of financial assets purchased through the Troubled Asset Relief Program (TARP). Authorizes the Chairman to reduce the allocations of committees for any savings achieved by such sales, repeal, and reduction, with the savings used to reduce the deficit. Makes it out of order to consider in the Senate any legislation that would cause the discretionary spending limits in this resolution to be exceeded, except by a supermajority waiver. Specifies such discretionary spending limits in the Senate for FY2012-FY2022. Authorizes adjustments to the discretionary spending limits, budgetary aggregates, and allocations for adjustments to support ongoing overseas deployments and other activities. Makes it out of order to consider in the Senate any legislation that would require advanced appropriations. Sets forth requirements for the treatment of emergency legislation. Allows the Chairman to adjust the estimate of budgetary effects of legislation that: (1) amends or supersedes the system for updating physician payments under title XVIII (Medicare) of the Social Security Act, (2) amends the Internal Revenue Code to establish a flat 17% tax rate, and (3) extends the Alternative Minimum Tax (AMT) relief for individuals. Permits the Chairman to make such adjustments only for points of order in this legislation relating to: (1) pay-as-you-go, and (2) long- and short-term deficits. Requires Senate committees to: (1) review programs and tax expenditures in their jurisdictions to identify waste, fraud, and abuse or duplication, and to increase the use of performance data to inform committee work; (2) review the matters for congressional consideration identified on the Government Accountability Office (GAO) High Risk list report; and (3) make recommendations to the Senate Budget Committee to improve governmental performance in their annual views and estimates reports. Rescinds any unobligated or unspent adjustments of allocations and aggregates made pursuant to this resolution after 36 months. Sets forth reconciliation instructions for the Senate Committees on: (1) Foreign Relations; (2) Commerce, Science, and Transportation; (3) Agriculture, Nutrition, and Forestry; (4) Environment and Public Works; (5) Health, Education, Labor, and Pensions; (6) Finance; and (7) Energy and Natural Resources. Declares the policy of Congress on attainment of Social Security solvency, reduction in Medicare unfunded liabilities, and tax reform. Expresses the sense of Congress on: (1) applying regulatory analysis requirements for executive branch agencies to independent agencies, (2) voting on the Regulations from the Executive in Need of Scrutiny (REINS) Act, (3) the automatic biennial sunsetting of all federal regulations unless repromulgated by Congress, (4) implementing regulatory process reform, and (5) incorporating formal rulemaking procedures for all major regulations.

Qualifying Renewable Chemical Production Tax Credit Act of 2012

United States · United States Congress · 26 April 2012

Qualifying Renewable Chemical Production Tax Credit Act of 2012 - Amends the Internal Revenue Code to allow a business-related tax credit for the production of renewable chemicals.  Defines "renewable chemical" as any chemical that is: (1) produced in the United States from renewable biomass; (2) sold or used by the taxpayer as polymers, plastics, or formulated products or for the production of polymers, plastics, or formulated products; and (3) not sold or used for the production of any food, feed, or fuel.  Directs the Secretary of Agriculture to establish a five-year program to allocate credit amounts. Limits the total amount of allocable credits under such program to $500 million, with a limit of $25 million to any taxpayer in any taxable year.

Save Our Neighborhoods Act of 2012

United States · United States Congress · 26 April 2012

Save Our Neighborhoods Act of 2012 - Authorizes a mortgagor of a property subject to a federally related mortgage loan to file a motion before a court in the jurisdiction in which the property is located for an order to: (1) stay any foreclosure proceedings brought against the property; (2) remain in effect for up to three years; (3) prohibit the assessment or collection of any late fees regarding payments on such loan; (4) toll the statute of limitations for any other applicable laws pertaining to such loan; (5) require the mortgagor to make payments in an appropriate amount to the mortgagee at appropriate times; and (6) require the mortgagee to apply such payments first to any taxes owed on the property, and then to property insurance obligations, interest due, and the mortgage principal due. Requires the court, if an order terminates before the mortgagor and mortgagee have submitted an agreement to the court, to enter an order: (1) ordering an appraisal by an approved licensed appraiser to determine the property's fair market value; (2) adjusting the principal amount to the property's fair market value if that value is less than the principal remaining on the mortgage loan; (3) ordering reasonable interest on the principal so adjusted, based on the average prime offer rate for mortgages; and (4) ordering payments set at a reasonable interest rate on the principal remaining on the mortgage loan, based on the average prime offer rate for mortgages on that date, if the fair market value is greater than the remaining principal. Requires: (1) the court, on the date such motion is filed, to stay any foreclosure proceedings that have been brought against the property; (2) the mortgagor and mortgagee to meet after the mortgagor files the motion; and (3) the mortgagee to provide the mortgagor with a list of approved local housing counseling agencies. Requires the foreclosure stay order to terminate if the mortgagor and mortgagee execute a consensually modified mortgage agreement within 60 days after the grant of the stay. Authorizes the Director of the Consumer Financial Protection Bureau of the Federal Reserve System to make rules or issue guidance to carry out this Act.

To prevent certain discriminatory taxation of natural gas pipeline property.

United States · United States Congress · 26 April 2012

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

Efficient Use of Government Spectrum Act of 2012

United States · United States Congress · 26 April 2012

Efficient Use of Government Spectrum Act of 2012 - Directs the President, within five years after enactment of this Act, to withdraw or modify the assignment to a federal government station of electromagnetic spectrum between the frequencies from 1755 to 1780 megahertz. (Currently, such frequencies are occupied by the Department of Defense [DOD] and other federal agencies.) Requires the President, if a federal government station cannot be relocated from such spectrum without jeopardizing essential military capability, to modify the station's assignment of such spectrum to permit shared federal and non-federal use. Directs the Federal Communications Commission (FCC), within three years after enactment of the Middle Class Tax Relief and Job Creation Act of 2012, to: (1) reallocate such spectrum for commercial use; and (2) as part of the competitive bidding auctions required by such Act, grant new initial licenses, subject to flexible-use service rules, for the use of such spectrum, paired with the spectrum between frequencies from 2155 to 2180 megahertz already designated for auction. Directs the proceeds attributable to the competitive bidding of the 1755 to 1780 megahertz range to be allocated in the same manner as other specified frequencies pursuant to such Act for uses including reimbursements to agencies for relocation and sharing costs, the building of the nationwide public safety broadband network, and deposits or reimbursements to the U.S. Treasury.

Supercritical Advanced Coal Project Incentive Act of 2012

United States · United States Congress · 26 April 2012

Supercritical Advanced Coal Project Incentive Act of 2012 - Amends the Internal Revenue Code to expand the tax credit for investment in qualifying advanced coal projects to include a credit for supercritical advanced coal-based generation technology projects. Defines such projects as including a coal-fired boiler that reaches an electricity generating efficiency of at least 36%, and operates at a minimum pressure of 3,200 pounds per square inch. Increases from $2.55 billion to $3.8 billion the aggregate amount of credits allowable for qualifying advanced coal projects, and includes within that aggregate amount a maximum $1.25 billion credit amount for supercritical advanced coal-based generation technology projects.

Congressional Accountability in Budgeting and Spending Act

United States · United States Congress · 26 April 2012

Congressional Accountability in Budgeting and Spending Act - Amends the Congressional Budget Act of 1974 to make it out of order in the House of Representatives or the Senate to consider any legislation to extend the statutory debt limit unless: (1) for FY2013 the concurrent budget resolution has been agreed to and is in effect, providing for an allocation of new discretionary budget authority for FY2013 of no more than $1.027 trillion (excluding emergency spending and Overseas Contingency Operations); (2) for subsequent fiscal years a concurrent budget resolution has been agreed to and is in effect; (3) for any fiscal year before FY2013 the President's budget request proposes a balanced budget within 10 fiscal years in which total outlays do not exceed 21.7% of the prior year's estimated U.S. gross domestic product (GDP); (4) House and Senate Rules require two-thirds approval to increase federal income tax rates and prohibit consideration of any measure deeming that a budget resolution has been agreed to; (5) any raising of the debt limit is prohibited while the government is being funded by a continuing resolution; and (6) Congress has agreed to a balanced budget amendment to the Constitution. Requires the Director of the Congressional Budget Office (CBO) to prepare for each major bill or resolution reported by any congressional committee a macroeconomic impact analysis of the costs of such legislation for: (1) the fiscal year in which the measure is to become effective, and (2) in each of the four following fiscal years. Permits waiver or suspension of this requirement only by a two-thirds vote in the House or the Senate. Defines "major bill or resolution" as any bill or resolution whose budgetary effects, for any fiscal year in the period for which a CBO cost estimate is prepared, is estimated to be greater than .25% of the current projected U.S. GDP for that fiscal year. Requires the analysis to describe: (1) the potential economic impact of the measure on major economic variables, including real GDP, business investment, the capital stock, employment, interest rates, and labor supply; and (2) the potential fiscal effects of the measure, including any estimates of revenue increases or decreases resulting from changes in GDP. Requires certain House committees to submit recommendations to the Committee on the Budget, which shall report to the House a reconciliation bill carrying them out without substantive revision. Directs the Committee on the Budget to report to the House a bill to amend the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to replace the sequester established by the Budget Control Act of 2011.

TAX REFORM: WHAT IT MEANS FOR STATE AND LOCAL TAX AND FISCAL POLICY

United States · United States Senate · 25 April 2012

WEST Act

United States · United States Congress · 25 April 2012

Western Economic Security Today Act or the WEST Act - Title I: Putting the Gulf of Mexico Back to Work Act - Putting the Gulf of Mexico Back to Work Act - Amends the Outer Continental Shelf Lands Act to direct (current law authorizes) the Secretary of the Interior to require a lessee operating under an approved exploration plan to obtain: (1) a permit before drilling any well in accordance with the plan, and (2) a new permit before drilling any well of a design that is significantly different than the design for which the existing permit was issued. Prohibits the Secretary from issuing a drilling permit without ensuring that the proposed drilling operations meet all: (1) critical safety system requirements, including blowout prevention; and (2) oil spill response and containment requirements. Deems an application to drill to be approved if the Secretary does not make a decision within 60 days after receipt of the application. Confers exclusive jurisdiction for a covered civil action upon a judicial district in the Fifth Circuit unless there is no district in that circuit in which the action may be brought. Bars a covered civil action unless it is filed within 60 days after the date of the final federal agency action. Restricts the court, in a covered civil action, from granting or approving prospective relief unless the court finds that the relief is narrowly drawn, extends no further than necessary to correct the violation of a legal requirement, and is the least intrusive means necessary to correct that violation. Prohibits a party to a covered civil action from receiving payment from the federal government for attorneys' fees and court costs. Title II: Restarting American Offshore Leasing Now - Restarting American Offshore Leasing Now Act - Directs the Secretary to conduct, within 60 days after the date of enactment of this Act, Lease Sale 216 and Lease Sale 222 in the Central Gulf of Mexico. Directs the Secretary to conduct, within 1 year after the date of enactment of this Act, offshore oil and gas Lease Sale 220 (outer Continental Shelf, Offshore Virginia). III: Reversing President Obama's Offshore Moratorium - Reversing President Obama's Offshore Moratorium Act - Directs the Secretary to conduct lease sales that include: (1) at least 50% of the available unleased acreage within each outer Continental Shelf (OCS) planning area considered to have the largest undiscovered, technically recoverable oil and gas resources, with an emphasis upon offering the most geologically prospective parts of the planning area; and (2) any state subdivision of an OCS planning area whose governor requests that such area be made available for leasing. Directs the Secretary to make available, for the 2012-2017 5-year oil and gas leasing program, OCS planning areas estimated to contain more than: (1) 2.5 billion barrels of oil, or (2) 7.5 trillion cubic feet of natural gas. Directs the Secretary, in developing a 5-year oil and gas leasing program, to determine a domestic strategic production goal which focuses upon: (1) meeting domestic demand for oil and natural gas and reducing the dependence of the United States on foreign energy, and (2) production increases achieved by the leasing program at the end of the 15-year period beginning on the effective date of such program. Sets forth a production goal of an increase by 2027 of at least: (1) 3 million barrels of oil per day, and (2) 10 billion cubic feet of natural gas per day. Title IV: Jobs and Energy Permitting - Jobs and Energy Permitting Act of 2012 - Amends the Clean Air Act to require any air quality impact of OCS sources to be measured or modeled and determined solely with respect to the impacts in the corresponding onshore area. Exempts direct emissions from any vessel servicing or associated with an OCS source, including emissions while at the OCS source or in route to or from the OCS source within 25 miles of the OCS source, from any emission control requirement applicable to such source under such Act. Provides that an OCS source, for platform or drill ship exploration, is established when drilling commences at a location and ceases to exist when drilling activity ends at such location or is temporarily interrupted because the platform or drill ship relocates. Requires: (1) final agency action on a permit application for platform or drill ship exploration for an OCS source under such Act to be taken no later than 180 days after it is filed, (2) such final agency action to be considered to be nationally applicable under judicial review, and (3) judicial review of such action to be available without additional administrative review or adjudication. Prohibits: (1) the Environmental Appeals Board of the Environmental Protection Agency (EPA) from having any authority to consider any matter regarding the consideration, issuance, or denial of such permit;  and (2) any administrative stay of the effectiveness of such permit from extending beyond 180 days after the date the application is filed. Title V: Sacramento-San Joaquin Valley Water Reliability - Sacramento-San Joaquin Valley Water Reliability Act - Amends the Central Valley Project Improvement Act to expand the purposes of such Act and to redefine the term "anadromous fish" as used in such Act. Directs the Secretary to: (1)  renew any existing long-term repayment or water service contract that provides for the delivery of water from the Central Valley Project (CVP) for a period of 40 years (the current contract term is 25 years), and (2) take all necessary actions to facilitate and expedite CVP water transfers in accordance with this Act or any other provisions of federal reclamation or environmental law. Prohibits the Secretary from imposing mitigation or other requirements on a proposed transfer of water. Authorizes the Secretary to modify CVP operations to provide reasonable flows of suitable quality, quantity, and timing to protect all life stages of anadromous fish. Requires the CVP and the California State Water Project (SWP) to be operated pursuant to the water quality standards and operational constraints described in the "Principles for Agreement of the Bay-Delta Standards Between the State of California and the Federal Government," dated December 15, 1994 (Bay-Delta Accord of 1994), without regard to the Endangered Species Act of 1973 (ESA) or any other law pertaining to the operation of the CVP and the SWP. Directs the Secretary to cease any action to implement the Stipulation of Settlement (the Settlement) resulting from litigation entitled " Natural Resources Defense Council, et al. v. Kirk Rodgers, et al ," U.S. District Court, Eastern District of California. Directs the Secretary, upon the request of a contractor, to convert all existing long-term CVP contracts to contracts that require a contractor to pay the remaining balance of construction at a Treasury rate discount. Directs the Secretary (notwithstanding the provisions of this Act or other federal reclamation or environmental laws), in the operation of CVP, to: (1) strictly adhere to state water rights law governing water rights priorities by honoring water rights senior to those belonging to CVP, regardless of the source of priority; and (2) strictly adhere to and honor water rights and other priorities that are obtained or that exist under the California Water Code. Declares that: (1) coordinated operations between CVP and SWP, as consented to and requested by the state of California and the federal government, require assertion of federal supremacy to protect existing water rights throughout the system, a circumstance that is unique to California; and (2) this title should not serve as precedent for similar operations in any other state. Title VI: Reducing Regulatory Burdens - Reducing Regulatory Burdens Act of 2012 - Amends the Federal Water Pollution Control Act (commonly known as the Clean Water Act) to prohibit the EPA Administrator or a state from requiring a permit for a discharge from a point source into navigable waters of a pesticide authorized for sale, distribution, or use under the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA) or the residue resulting from application of such pesticide. Exempts from such prohibition: (1) a discharge resulting from the application of a pesticide in violation of a provision of FIFRA that is relevant to protecting water quality if the discharge would not have occurred but for the violation or if the quantity of pesticide or pesticide residue in the discharge is greater than would have occurred without the violation; (2) stormwater discharges subject to regulation under the National Pollutant Discharge Elimination System (NPDES); and (3) discharges, subject to NPDES regulation, of manufacturing or industrial effluent, treatment works effluent, and discharges incidental to the normal operation of a vessel, including a discharge resulting from ballasting operations or vessel biofouling prevention. Amends FIFRA to prohibit the Administrator or a state from requiring a permit under the Clean Water Act except under such circumstances. Title VII: Farm Dust Regulation Prevention - Farm Dust Regulation Prevention Act of 2012 - Amends the Clean Air Act (CAA) to prohibit the Administrator from proposing, finalizing, implementing, or enforcing any regulation revising the national primary ambient air quality standard or the national secondary ambient air quality standard applicable to particulate matter with an aerodynamic diameter greater than 2.5 micrometers for one year. Exempts nuisance dust from the CAA and excludes nuisance dust from CAA references to particulate matter, except with respect to geographic areas where such dust is not regulated under state, tribal, or local law to the extent the Administrator finds that: (1) nuisance dust causes substantial adverse public health and welfare effects at ambient concentrations, and (2) the benefits of applying CAA standards and other requirements to such dust outweigh the costs. Defines "nuisance dust" as particulate matter that: (1) is generated primarily from natural sources, unpaved roads, agricultural activities, earth moving, or other activities typically conducted in rural areas; and (2) consists primarily of soil, other natural or biological materials, or some combination of such materials. Excludes from such term particulate matter that is: (1) emitted directly into the ambient air from combustion, such as exhaust from combustion engines and emissions from stationary combustion processes; (2) comprised of residuals from the combustion of coal; and (3) radioactive and produced from uranium mining or processing. Expresses the sense of Congress that the Administrator should implement an approach to excluding events that are not reasonably controllable or preventable from determinations of whether an area is in compliance with any national ambient air quality standard applicable to coarse particulate matter, that: (1) maximizes transparency and predictability for states, Indian tribes, and local governments; and (2) minimizes the regulatory and cost burdens such governments bear in excluding those events. Requires the Administrator, before issuing a requirement or implementing a program under the CAA related to agriculture and the national primary ambient air quality standard or the national secondary ambient air quality standard for particulate matter, to analyze the impact of such actions on employment levels in the agriculture industry and on agricultural economic activity. Title VIII: Energy Tax Prevention - Energy Tax Prevention Act of 2012 - Amends the CAA to: (1) define a "greenhouse gas" (GHG) as water vapor, carbon dioxide, methane, nitrous oxide, sulfur hexafluoride, hydrofluorocarbons, perfluorocarbons, or any other substance subject to regulation, action, or consideration under such Act to address climate change; (2) prohibit the Administrator from promulgating any regulation concerning, taking action relating to, or taking into consideration the emission of, a GHG; and (3) exclude GHGs from the definition of "air pollutant" for purposes of addressing climate change. Exempts from such prohibition: (1) implementation and enforcement of the rule entitled "Light-Duty Vehicle Greenhouse Gas Emission Standards and Corporate Average Fuel Economy Standards" or of the proposed rule entitled "Greenhouse Gas Emissions Standards and Fuel Efficiency Standards for Medium- and Heavy-Duty Engines and Vehicles"; (2) implementation of the renewable fuel program; (3) statutorily authorized federal research, development, and demonstration programs addressing climate change; (4) implementation and enforcement of stratospheric ozone protection to the extent that such implementation or enforcement only involves class I or II substances; and (5) implementation and enforcement of requirements for monitoring and reporting of carbon dioxide emissions. Repeals and nullifies the rules and actions entitled: "Mandatory Reporting of Greenhouse Gases"; "Endangerment and Cause or Contribute Findings for Greenhouse Gases Under Section 202(a) of the Clean Air Act"; "Reconsideration of Interpretation of Regulations That Determine Pollutants Covered by Clean Air Act Permitting Programs" and the memorandum concerning "EPA's Interpretation of Regulations that Determine Pollutants Covered by Federal Prevention of Significant Deterioration (PSD) Permit Program"; "Prevention of Significant Deterioration and Title V Greenhouse Gas Tailoring Rule"; "Action To Ensure Authority To Issue Permits Under the Prevention of Significant Deterioration Program to Sources of Greenhouse Gas Emissions: Finding of Substantial Inadequacy and SIP Call"; "Action To Ensure Authority To Issue Permits Under the Prevention of Significant Deterioration Program to Sources of Greenhouse Gas Emissions: Finding of Failure To Submit State Implementation Plan Revisions Required for Greenhouse Gases"; "Action to Ensure Authority To Issue Permits Under the Prevention of Significant Deterioration Program to Sources of Greenhouse Gas Emissions: Federal Implementation Plan"; "Action to Ensure Authority to Implement Title V Permitting Programs Under the Greenhouse Gas Tailoring Rule"; "Determinations Concerning Need for Error Correction, Partial Approval and Partial Disapproval, and Federal Implementation Plan Regarding Texas Prevention of Significant Deterioration Program"; "Limitation of Approval of Prevention of Significant Deterioration Provisions Concerning Greenhouse Gas Emitting-Sources in State Implementation Plans"; "Determinations Concerning Need for Error Correction, Partial Approval and Partial Disapproval, and Federal Implementation Plan Regarding Texas Prevention of Significant Deterioration Program; Proposed Rule"; and Any other federal action under the CAA occurring before this Act's enactment that applies a stationary source permitting requirement or an emissions standard for a GHG to address climate change. Prohibits the Administrator from waiving the ban on states adopting or enforcing standards relating to the control of emissions from new motor vehicles or engines with respect to GHG emissions for model year 2017 or any subsequent model year.

Stop the Rate Hike Act of 2012

United States · United States Congress · 25 April 2012

Stop the Rate Hike Act of 2012 - Amends title IV (Student Assistance) of the Higher Education Act of 1965 to make the 3.4% interest rate on Direct Stafford loans first disbursed to undergraduate students between July 1, 2011, and July 1, 2012, applicable to Direct Stafford loans first disbursed to undergraduate students between July 1, 2011, and July 1, 2013. Amends the Internal Revenue Code to deny the major integrated oil companies the tax deduction for income attributable to the domestic production of oil and gas.

Small Business Tax Simplification Act

United States · United States Congress · 25 April 2012

Small Business Tax Simplification Act - Amends the Internal Revenue Code to exempt certain small business taxpayers from the requirements of using the accrual method of accounting and of using inventories. Allows such taxpayers to use a cash method of accounting if they meet the gross receipts test and are not engaged in farming as a corporation. Increases the amount of the gross receipts test to $10 million (currently, $5 million) and permits an annual inflation adjustment of that amount.

To amend the Internal Revenue Code of 1986 to expand and make permanent rules related to investment by nonresident aliens in domestic mutual funds.

United States · United States Congress · 25 April 2012

Amends the Internal Revenue Code, with respect to the tax on nonresident alien individuals, to: (1) make permanent the tax exemption for interest-related dividends and short-term capital gain dividends received from a regulated investment company, and (2) expand the categories of interest-related dividends for which a tax exemption is allowed.

Stop the Student Loan Interest Rate Hike Act of 2012

United States · United States Congress · 24 April 2012

Stop the Student Loan Interest Rate Hike Act of 2012 - Amends title IV (Student Assistance) of the Higher Education Act of 1965 to make the 3.4% interest rate on Direct Stafford loans first disbursed to undergraduate students between July 1, 2011, and July 1, 2012, applicable to Direct Stafford loans first disbursed to undergraduate students between July 1, 2011, and July 1, 2013. Amends the Internal Revenue Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to require certain shareholders of a subchapter S corporation engaged as a partner in a professional service business to include income or loss attributable to such business in their net earnings from self-employment for employment tax purposes. Restricts such tax treatment to shareholders whose modified adjusted gross income exceeds a specified amount that varies based on their tax filing status. Defines a "professional service business" as any trade or business providing services in the fields of health, law, lobbying, engineering, architecture, accounting, actuarial science, performing arts, consulting, athletics, investment advice or management, or brokerage services.

District of Columbia Local Budget Autonomy Act of 2012

United States · United States Congress · 24 April 2012

District of Columbia Local Budget Autonomy Act of 2012 - Amends the District of Columbia Home Rule Act to: (1) repeal the current fiscal years for the Armory Board and the District of Columbia Public Schools, and (2) authorize a change of D.C. fiscal year by an act of the D.C. Council. Repeals the requirement that the D.C. Council submit to the President for transmission to Congress the annual budget for the D.C. Government, except during a control year as defined by the District of Columbia Financial Responsibility and Management Assistance Act of 1995. Repeals the requirement that the D.C. Council Chairman transmit to the President any item or provision of an adopted budget which the Council has reenacted after a line-item veto by the Mayor. Repeals the requirement that hiring, assignment, and transfer by the Mayor of full-time or part-time employees be authorized by act of Congress, except in a control year. Requires hiring, assignment, and transfer of employees to be authorized by acts of the D.C. Council. Revises requirements for the effective dates of acts of the D.C. Council which take effect immediately because of emergency circumstances or which propose amendments to the District Charter. Revises the D.C. Council authority to increase spending in the case of a General Fund surplus or of increased revenue collections to replace congressional appropriations as the source of funds for such increases with local funds under the D.C. budget.

To amend the Internal Revenue Code of 1986 to extend the eligibility of activities in Puerto Rico for the deduction for income attributable to domestic production activities.

United States · United States Congress · 24 April 2012

Amends the Internal Revenue Code to extend through 2013 the eligibility of taxpayers in the Commonwealth of Puerto Rico for the tax deduction for income attributable to domestic production activities in such jurisdiction.

Violence Against Women Reauthorization Act of 2012

United States · United States Congress · 23 April 2012

Violence Against Women Reauthorization Act of 2012 - Amends the Violence Against Women Act of 1994 (VAWA) to add or expand definitions under such Act, including to define: (1) "culturally specific services" to mean community-based services that offer culturally relevant and linguistically specific services and resources to racial and ethnic minority groups, (2) "child" to mean a person who is under 11 years of age and "youth" to mean a person who is 11 to 20 years old, (3) "personally identifying information or personal information" to mean individually identifying information for or about an individual likely to disclose the location of a victim of domestic violence or sexual assault crimes, and (4) "underserved populations" to mean populations that face barriers in accessing and using victim services due to geographic location or special needs. Modifies or expands grant conditions under such Act, including requirements relating to nondisclosure of personally identifying information or other client information, information sharing between grantees and subgrantees, civil rights and nondiscrimination, audits, and nonprofit organizations. Requires an annual audit of not fewer than 10% of all VAWA grantees beginning in FY2013 to prevent waste, fraud, and abuse of funds. Prohibits: (1) the awarding of grants to nonprofit organizations that hold money in offshore accounts for tax avoidance purposes, (2) the use of amounts authorized to be appropriated to the Department of Justice (DOJ) or the Department of Health and Human Services (HHS) to host or support conferences without prior written approval by appropriate DOJ or HHS officials, and (3) the use of grant funds to lobby any governmental employee regarding the award of grant funding. Title I: Enhancing Judicial and Law Enforcement Tools to Combat Violence Against Women - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to expand services for sexual assault victims, including male victims, under the grant programs for combatting violent crimes against women (STOP grants) and for encouraging arrest policies and enforcing protection orders for sexual assault victims. Amends the Violence Against Women Act of 2000 to expand the availability of competent pro bono legal assistance to victims of domestic violence, dating violence, sexual assault, or stalking. Revises the grant programs for supporting families with a history of domestic violence, dating violence, sexual assault, or stalking to authorize the Attorney General to make grants to improve the response of the civil and criminal justice system to such families and to train court personnel in assisting such families. Extends through FY2016 the authorization of appropriations for: (1) the training of probation and parole officers to manage sex offenders, and (2) the Court-Appointed Special Advocate program. Amends the federal criminal code with respect to the crime of stalking to prohibit the use of any interactive computer or electronic communication service to stalk victims. Revises and reauthorizes through FY2016 the grant program for outreach and services to underserved populations. Eliminates the requirement that recipients of grants to combat violent sex crimes against women include linguistically specific services in administering such grants. Amends the Victims of Child Abuse Act of 1990 to authorize appropriations through FY2016 for the training of judicial personnel and attorneys in juvenile and family courts. Amends the Internal Revenue Code to require the chief justice of the highest court of any state that wishes to collect past-due, legally enforceable, state judicial debts to designate a single state entity to communicate judicial debt information to the Secretary of the Treasury. Defines "state judicial debt" to include court costs, fees, fines, assessments, restitution to victims of crime, and other monies resulting from a judgment or sentence rendered by any court or tribunal of competent jurisdiction handling criminal or traffic cases in the state. Title II: Improving Services for Victims of Domestic Violence, Dating Violence, Sexual Assault, and Stalking - Amends VAWA to extend through FY2016 grant programs to: (1) assist states, Indian tribes, and territories to establish, maintain, and expand rape crisis centers and other programs to assist victims of sexual assault; and (2) assist victims of domestic violence and other sexual assault crimes in rural areas. Amends the Victims of Trafficking and Violence Protection Act of 2000 to extend through FY2016 the authorization of appropriations for grants to end violence against women with disabilities and women in later life. Title III: Services, Protection, and Justice for Young Victims of Violence - Amends the Public Health Service Act to extend through FY2016 the authorization of appropriations for grants for rape prevention and education programs conducted by rape crisis centers. Amends VAWA to replace certain grant programs for the protection of young victims of violent crimes with a program requiring the Attorney General to award grants to enhance the safety of youth and children who are victims of, or exposed to, domestic violence, sexual assault, or stalking and to prevent future violence. Amends the Violence Against Women and Department of Justice Reauthorization Act of 2005 to expand the requirements for the grant program to combat violent crimes on campuses. Amends the Higher Education Act of 1965 to expand the requirements for disclosure of campus security policies and crime statistics by institutions of higher education to require disclosure of disciplinary proceedings and procedures to protect the confidentiality of crime victims. Title IV: Violence Reduction Practices - Authorizes appropriations through FY2016 for grants through the Centers for Disease Control and Prevention (CDC) to support research to examine prevention and intervention programs to further the understanding of sexual and domestic violence by and against adults, youth, and children. Amends VAWA to authorize the Attorney General to award grants to prevent domestic violence, dating violence, sexual assault, and stalking by taking a comprehensive approach that focuses on youth, children exposed to violence, and men as leaders and influencers of social norms (SMART Prevention grants). Title V: Strengthening the Healthcare System's Response to Domestic Violence, Dating Violence, Sexual Assault, and Stalking - Amends the Public Health Service Act to reauthorize, revise, and consolidate grant programs that address domestic violence, dating violence, sexual assault, and stalking by developing or enhancing and implementing: (1) interdisciplinary training for health professionals, public health staff, and allied health professionals; (2) education programs for health profession students to prevent and respond to domestic violence, dating violence, sexual assault, and stalking; and (3) comprehensive statewide strategies to improve the response of clinics, public health facilities, hospitals, and other health settings to domestic violence, dating violence, sexual assault, and stalking. Title VI: Safe Homes for Victims of Domestic Violence, Dating Violence, Sexual Assault, and Stalking - Amends VAWA with respect to housing rights of victims of domestic violence, dating violence, sexual assault, and stalking. Prohibits denial or termination of housing assistance on the basis of being such a victim under specified federal housing programs (covered programs), including the low-income housing tax credit program, if the applicant or tenant otherwise qualifies for such admission, assistance, participation, or occupancy. Prohibits denial of assistance, tenancy, or occupancy rights to assisted housing based solely on certain criminal activity directly related to domestic violence engaged in by a member of the individual's household or by any guest or other person under the individual's control, if the tenant or an affiliated individual is the victim or threatened victim. Defines "affiliated individual" as: (1) a spouse, parent, brother, sister, or child of that individual, or someone to whom such individual stands in loco parentis; or (2) any other individual, tenant, or lawful occupant living in the individual's household. Allows a public housing agency (PHA) or an owner or manager of assisted housing to bifurcate a housing lease in order to evict, remove, or terminate assistance to any tenant or lawful occupant who engages in criminal activity directly relating to domestic violence, dating violence, sexual assault, or stalking against an affiliated individual or other individual, without evicting or otherwise penalizing a victim of such criminal activity who is also a tenant or lawful occupant. Requires each appropriate agency to adopt a model emergency transfer plan, meeting specified criteria, for PHAs and owners or managers of assisted housing to use in allowing tenants who are victims of domestic violence, dating violence, sexual assault, or stalking to transfer to another available and safe dwelling unit of assisted housing. Requires the Secretary of Housing and Urban Development (HUD) to establish policies and procedures under which a victim requesting such a transfer may receive section 8 (voucher program) assistance under the United States Housing Act of 1937. Makes conforming amendments to the United States Housing Act of 1937. Revises eligibility requirements for transitional housing assistance grants for child victims of domestic violence, dating violence, sexual assault, or stalking to specify that any victims are eligible. Decreases the authorization of appropriations for such grants for FY2012-FY2016. Decreases the authorization of appropriations for FY2012-FY2016 also for: (1) collaborative grants to increase the long-term stability of victims, and (2) grants to combat violence against women in public and assisted housing. Title VII: Economic Security for Victims of Violence - Amends VAWA to extend through FY2016 the authorization of appropriations for grants to eligible nonprofit nongovernmental entities or tribal organizations for a national resource center on workplace responses to assist victims of domestic and sexual violence. Title VIII: Immigration Provisions - Amends the Immigration and Nationality Act regarding cancellation of removal and adjustment to permanent resident status of a battered spouse or child to: (1) give adjudicatory authority to the Secretary of Homeland Security (DHS), (2) direct United States Citizenship and Immigration Services to review an application for completeness and clear indicators of fraud or misrepresentation and to conduct an in-person interview of the applicant, and (3) give priority to applications in cases where there is an ongoing immigration or law enforcement investigation or prosecution concerning the petitioning alien. Requires that a certification for a nonimmgrant U-visa (victims of certain crimes) confirm that: (1) the petitioner reported the criminal activity to a law enforcement agency within 120 days of its occurrence, (2) the statute of limitations for prosecuting the criminal activity has not lapsed, (3) the criminal activity is under active investigation or prosecution, and (4) the petitioner has provided information that will assist in identifying the perpetrator or the perpetrator's identity is known. Expands the scope of criminal-related information that must be disclosed by a U.S. citizen petitioning for a nonimmigrant K-visa (alien fiancee or fiance). Amends the International Marriage Broker Regulation Act of 2005 to prohibit an international marriage broker from providing any individual or entity with information or photographs about an individual under the age of 18. Requires a broker to obtain, and keep for five years, a valid copy of each foreign national client's birth certificate or other official proof of age documented by the appropriate government entity. Subjects to criminal penalties a person who, knowingly and with intent to defraud another person outside the United States in order to recruit or solicit that other person into entering a dating or matrimonial relationship, makes certain false or fraudulent disclosure representations. Requires the Government Accountability Office (GAO) to report to Congress regarding U-visa petition and application adjudications and the VAWA self-petitioning processes. Title IX: Safety for Indian Women - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to direct a portion of certain grants to combat violent crime against American Indian women toward: (1) sex trafficking, (2) services for youthful victims, and (3) legislation and policies effective in combating such crime. Alters federal assault provisions to: (1) increase the maximum federal penalties for assault; (2) cover domestic violence, dating violence, and attempts to commit sexual abuse; and (3) apply them to individuals in Indian country. Amends the Violence Against Women and Department of Justice Reauthorization Act of 2005 to require the National Institute of Justice to include sex trafficking in its study of violence against Indian women. Permits Indian tribes to petition a federal district court in whose district they are located for an appropriately tailored protection order excluding an individual from areas within their land. Title X: Violent Crime Against Women - Amends the federal criminal code to provide that the prohibition against sexual abuse of a ward in official detention or under official supervision or control shall apply: (1) during arrest or pretrial release; (2) while in official detention or custody; or (3) while on probation, supervised release, or parole. Increases penalties for criminal civil rights violations involving sexual abuse. Amends the Civil Rights of Institutionalized Persons Act to allow a prisoner in federal custody to bring suit against the United States for a mental or emotional injury if such injury resulted from the commission of a sexual act (currently, requires a prior showing of a physical injury). Amends the Prison Rape Elimination Act of 2003 to direct the DHS Secretary to publish a final rule adopting national standards for the detection, prevention, reduction, and punishment of rapes and sexual assaults in detention facilities against aliens detained for a violation of U.S. immigration laws. Requires the HHS Secretary to publish a similar final rule for the protection of unaccompanied alien children in custodial facilities. Amends the DNA Analysis Backlog Elimination Act of 2000 to increase funding in FY2012-FY2014 for DNA analyses from crime scenes, including samples from rape kits. Requires GAO to: (1) prepare a study on the availability of services for victims of domestic violence, dating violence, sexual assault, and stalking; and (2) audit the expenditure of funds by the Office for Victims of Crime from the Crime Victims Fund. Amends the federal criminal code to: (1) impose a mandatory minimum prison term for aggravated sexual abuse involving force or threats (10 years) and for aggravated sexual abuse involving other means, including by the use of drugs or intoxicants (5 years); (2) increase criminal penalties for interstate domestic violence; (3) authorize the issuance of an administrative subpoena in the investigation of an unregistered sex offender by the U.S. Marshals Service; and (4) impose minimum mandatory criminal penalties for the possession of child pornography. Amends the Immigration and Nationality Act to include within the definition of "aggravated felony," for purposes of removing an alien from the United States, a third drunk driving conviction. Title XI: The Safer Act - Sexual Assault Forensic Evidence Registry Act of 2012 or the SAFER Act of 2012 - Amends the DNA Analysis Backlog Elimination Act of 2000 to: (1) allow states or local governments to use grant funds under such Act to conduct audits of samples of sexual assault evidence that are awaiting testing, and (2) provide funding in FY2012-FY2016 for such purpose. Authorizes the Attorney General to award grants for such audits only if the grant recipient (i.e., a state or local government) submits a plan for performing the audit of samples of sexual assault evidence and includes a good-faith estimate of the number of such samples. Requires the Attorney General to establish a Sexual Assault Forensic Evidence Registry to include information about samples of sexual assault evidence awaiting testing and to track the testing and processing of such samples. Sets forth requirements relating to information required to be included in such Registry, the protection of personally identifiable information in the Registry, and the updating of information in the Registry.

AGRICULTURE, RURAL DEVELOPMENT, FOOD AND DRUG ADMINISTRATION, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2013

United States · United States Senate · 19 April 2012

DEPARTMENT OF DEFENSE AUTHORIZATION FOR APPROPRIATIONS FOR FISCAL YEAR 2013 AND THE FUTURE YEARS DEFENSE PROGRAM

United States · United States Senate · 19 April 2012

Collaborative Academic Research Efforts for Tourette Syndrome Act of 2012

United States · United States Congress · 19 April 2012

Collaborative Academic Research Efforts for Tourette Syndrome Act of 2012 - Amends the Public Health Service Act to require the Director of the National Institutes of Health (NIH) to expand, intensify, and coordinate NIH programs and activities regarding Tourette syndrome. Requires the Director to develop a system to collect data on Tourette syndrome, including epidemiological information regarding its incidence and prevalence in the United States, primary data, and data on the availability of medical and social services for individuals with Tourette syndrome and their families. Requires the Director to award grants and contracts to public or nonprofit private entities to pay costs of planning, establishing, improving, and providing basic operating support for between four and six centers of excellence in different regions of the United States to conduct basic and clinical research on Tourette syndrome. Requires the Secretary to designate a portion of the amounts made available to carry out NIH programs and activities for a fiscal year to carry out programs and activities with respect to Tourette syndrome.

Fairness in Federal Disaster Declarations Act of 2012

United States · United States Congress · 19 April 2012

Fairness in Federal Disaster Declarations Act of 2012 - Requires the Administrator of the Federal Emergency Management Agency (FEMA) to amend the rules concerning the factors FEMA considers when evaluating a governor's request for a major disaster declaration to provide that, with respect to the evaluation of the need for public assistance: (1) specific weighted valuations shall be assigned to the estimated cost of the assistance (10%), localized impacts (40%), insurance coverage in force (10%), hazard mitigation (10%), recent multiple disasters (10%), programs of other federal assistance (10%), and economic circumstances (10%); and (2) FEMA shall consider the economic circumstances of both the local economy of the affected area (including the local assessable tax base and local sales tax, median income, and poverty rate) and the state economy (including the unemployment rate). Requires such rules to provide that, with respect to the evaluation of the severity, magnitude, and impact of the disaster and the evaluation of the need for assistance to individuals: (1) specific weighted valuations shall be assigned to concentration of damages (20%), trauma (20%), special populations (20%), voluntary agency assistance (10%), insurance (20%), average amount of individual assistance by state (5%), and economic considerations (5%); and (2) FEMA shall consider the economic circumstances of the affected area (including the local assessable tax base and local sales tax, median income, and poverty rate).

Fiscal Responsibility in Federal Contracting Act

United States · United States Congress · 19 April 2012

Fiscal Responsibility in Federal Contracting Act - Suspends through FY2023 the Davis-Bacon Act (which requires that the locally prevailing wage rate be paid to various classes of laborers and mechanics working under federally-financed or federally-assisted contracts for construction, alteration, and repair of public buildings or public works). Requires the Comptroller General to report to Congress each fiscal year through FY2023 on the savings to the federal government that resulted from such suspension since its beginning.

Base Redevelopment and Indemnification Correction Act

United States · United States Congress · 19 April 2012

Base Redevelopment and Indemnification Correction Act - Amends the National Defense Authorization Act for Fiscal Year 1993 to expand the indemnification responsibilities of the Department of Defense (DOD) with respect to transferred property at former military installations to include all military installations closed since October 24, 1988, the date of enactment of the Defense Authorization Amendments and Base Closure and Realignment Act.

To extend the authority to make grants for specified energy property in lieu of tax credits.

United States · United States Congress · 19 April 2012

Amends the American Recovery and Reinvestment Act of 2009 to extend through 2012 the program to make grants for investment in renewable energy resources in lieu of tax credits.

Easy Earned Income Tax Credit Act of 2012

United States · United States Congress · 19 April 2012

Easy Earned Income Tax Credit Act of 2012 - Requires the Secretary of the Treasury to: (1) modify income tax forms to incorporate information currently required on the separate earned income tax credit form (Form EIC), and (2) provide a notice on such forms and in the instructions for such forms that the Secretary will compute the taxpayer's earned income tax credit upon request. Amends the Internal Revenue Code to allow a taxpayer to elect not to compute the amount of such taxpayer's earned income tax credit, in which case the Internal Revenue Service (IRS) shall compute such credit amount.

NSF MAJOR MULTI-USER RESEARCH FACILITIES MANAGEMENT: ENSURING FISCAL RESPONSIBILITY AND ACCOUNTABILITY

United States · United States House of Representatives · 18 April 2012

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

United States · United States Senate · 18 April 2012

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2013

United States · United States Senate · 18 April 2012

FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS FOR FISCAL YEAR 2013

United States · United States Senate · 18 April 2012

National Financial Literacy Act of 2012

United States · United States Congress · 18 April 2012

National Financial Literacy Act of 2012 - Amends the Community Reinvestment Act of 1977 to require federal financial supervisory agencies jointly to prescribe regulations establishing: (1) minimum standards to be met by a community-based financial literacy program in order to be eligible for consideration as a qualified community-based financial literacy program; (2) procedures for financial institutions to apply to a federal financial supervisory agency for approval of such a program; and (3) a requirement that financial institutions submit a regular report on how the institution supported and promoted financial literacy in its entire community, including low- and moderate-income neighborhoods. Authorizes a federal financial supervisory agency to take an institution's direct support of a qualified community-based financial literacy program into account when it assesses the institution's record of meeting the community's credit needs. Amends the Internal Revenue Code to allow a tax credit to small businesses for 35% of the expenses paid or incurred for providing qualified continuing financial education to their employees. Requires that preference in federal contracts, loans, and other financial or nonfinancial assistance for small businesses and corporations be given to those providing continuing financial education to their employees.

Child Care Affordability Act of 2012

United States · United States Congress · 18 April 2012

Child Care Affordability Act of 2012 - Amends the Internal Revenue Code to: (1) allow a tax deduction for expenses paid for household and dependent care services necessary for gainful employment, (2) increase the dollar limitation on the tax credit for such expenses, (3) provide for an inflation adjustment beginning after 2013 to the dollar amounts for such tax deduction and tax credit, and (4) make such tax credit refundable.

Right to Habeas Corpus Act

United States · United States Congress · 18 April 2012

Right to Habeas Corpus Act - States that nothing in the Authorization for Use of Military Force or the National Defense Authorization Act for Fiscal Year 2012 shall be construed to deny the availability of the writ of habeas corpus in a court ordained or established by or under Article III of the Constitution for any person detained in the United States pursuant to the Authorization for Use of Military Force.

Expressing the sense of the Congress that tax-exempt fraternal benefit societies have historically and continue to provide critical benefits to Americans and United States communities.

United States · United States Congress · 18 April 2012

Expresses the sense of Congress that the tax exemption of fraternal benefit societies continues to generate significant returns to society and the work of fraternals should continue to be promoted.

[H.A.S.C. No. 112-129]TESTIMONY FROM MEMBERS ON THEIR NATIONAL DEFENSE PRIORITIES FOR THE FISCAL YEAR 2013 NATIONAL DEFENSE AUTHORIZATION BILL

United States · United States House of Representatives · 17 April 2012

[H.A.S.C. No. 112-130]NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2013 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS BEFORE THE COMMITTEE ON ARMED SERVICES HOUSE OF REPRESENTATIVES ONE HUNDRED TWELFTH CONGRESS SECOND SESSION

United States · United States House of Representatives · 17 April 2012

HOW THE TAXATION OF CAPITAL AFFECTS GROWTH AND EMPLOYMENT

United States · United States Senate · 17 April 2012

Small Business Taxpayer Bill of Rights Act of 2012

United States · United States Congress · 17 April 2012

Small Business Taxpayer Bill of Rights Act of 2012 - Amends the Internal Revenue Code to: (1) allow businesses with average annual gross receipts of not more than $50,000 that prevail in an administrative or court proceeding involving the determination, collection, or refund of tax, interest, or penalty to recover their costs incurred in such proceedings; (2) increase the amount of civil damages against Internal Revenue Service (IRS) officers or employees for reckless, intentional, or negligent disregard of internal revenue laws and extend from two to five years the period for bringing a claim for damages; (3) increase the penalties against federal officers or employees for unlawful acts in connection with internal revenue laws and for unauthorized disclosures or inspections of tax returns; and (4) allow a taxpayer whose interest abatement claim does not exceed $50,000 to elect to bring a small tax case petition in U.S. Tax Court. Prohibits ex parte communications between officers in the IRS Office of Appeals and other IRS employees with respect to matters pending before such officers and employees. Authorizes new alternative dispute resolution procedures for taxpayer disputes with the IRS. Extends to three years: (1) the period in which taxpayer property that has been wrongfully levied upon may be returned, and (2) the period for bringing suit against the United States for a wrongful tax levy. Authorizes the waiver of the fee for establishing an installment agreement for payment of tax for certain low-income taxpayers who agree to make electronic debit payments. Allows a taxpayer seeking review of a claim for innocent spouse relief or of a collection case in U.S. Tax Court a 60-day suspension of the period for filing a petition for such review when the U.S. Bankruptcy Court has issued an automatic stay in a bankruptcy case involving the taxpayer's claim. Allows de novo review in U.S. Tax Court of any determination by the IRS with respect to a claim for equitable innocent spouse relief. Prohibits the IRS Office of Appeals from considering or deciding any new issue in an internal appeal that is not within the scope of the initial determination made in a taxpayer's case.

Communities Committed to College Tax Credit Act of 2012

United States · United States Congress · 17 April 2012

Communities Committed to College Tax Credit Act of 2012 - Amends the Internal Revenue Code to allow a tax credit for 50% of any contribution to a tax-exempt scholarship funding trust established to provide scholarships for individuals with demonstrated financial need to attend institutions of higher education.

A concurrent resolution setting forth the President's budget request for the United States Government for fiscal year 2013, and setting forth the appropriate budgetary levels for fiscal years 2014 through 2022.

United States · United States Congress · 17 April 2012

Sets forth the congressional budget for the federal government for FY2013, including the appropriate budgetary levels for FY2014-FY2022. Lists recommended budgetary levels and amounts for FY2013-FY2022with respect to: (1) federal revenues, (2) new budget authority, (3) budget outlays, (4) deficits, (5) public debt, and (6) debt held by the public. Lists the appropriate levels of new budget authority, outlays, and administrative expenses of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund (Social Security Trust Funds), U.S. Postal Service discretionary administrative expenses, and specified major functional categories for FY2013-FY2022. Authorizes the Chairman of the Senate Budget Committee to adjust the budgetary aggregates and committee allocations to the Senate Committee on Appropriations for FY2013-FY2021 for: (1) Internal Revenue Service (IRS) tax enforcement, and (2) unemployment insurance improper payment review. Makes it out of order to consider in the Senate any legislation, except by a supermajority, that would require advanced appropriations other than for: (1) up to $28.858 billion in new budget authority in FY2014 for programs, projects, activities, or accounts identified in the joint explanatory statement of managers accompanying this resolution; (2) the Corporation for Public Broadcasting; (3) the Department of Veterans Affairs (VA) for the Medical Services, Medical Support and Compliance, and Medical Facilities accounts of the Veterans Health Administration; and (4) the Department of Defense (DOD) for the Missile Procurement account of the Air Force for procurement of the Advanced Extremely High Frequency and Space-based Infrared Systems satellites. Requires the joint explanatory statement accompanying the conference report on any budget resolution in the Senate to include in its committee allocations to the Senate Committee on Appropriations amounts for the discretionary administrative expenses of the SSA and of the Postal Service.

To amend title 5, United States Code, to make clear that accounts in the Thrift Savings Fund are subject to certain Federal tax levies.

United States · United States Congress · 17 April 2012

Amends the Internal Revenue Code to make Thrift Savings Fund accounts subject to a federal tax levy.

Ending Tax Breaks for Discrimination Act of 2012

United States · United States Congress · 17 April 2012

Ending Tax Breaks for Discrimination Act of 2012 - Amends the Internal Revenue Code to deny the tax deduction for business expenses (including advertising expenses) associated with the use of a private club that discriminates on the basis of sex, race, or color.

Small Business Taxpayer Bill of Rights Act of 2012

United States · United States Congress · 17 April 2012

Small Business Taxpayer Bill of Rights Act of 2012 - Amends the Internal Revenue Code to: (1) allow businesses with average annual gross receipts of not more than $50,000 that prevail in an administrative or court proceeding involving the determination, collection, or refund of tax, interest, or penalty to recover their costs incurred in such proceedings; (2) increase the amount of civil damages against Internal Revenue Service (IRS) officers or employees for reckless, intentional, or negligent disregard of internal revenue laws and extend from two to five years the period for bringing a claim for damages; (3) increase the penalties against federal officers or employees for unlawful acts in connection with internal revenue laws and for unauthorized disclosures or inspections of tax returns; and (4) allow a taxpayer whose interest abatement claim does not exceed $50,000 to elect to bring a small tax case petition in U.S. Tax Court. Prohibits ex parte communications between officers in the IRS Office of Appeals and other IRS employees with respect to matters pending before such officers and employees. Authorizes new alternative dispute resolution procedures for taxpayer disputes with the IRS. Extends to three years: (1) the period in which taxpayer property that has been wrongfully levied upon may be returned, and (2) the period for bringing suit against the United States for a wrongful tax levy. Authorizes the waiver of the fee for establishing an installment agreement for payment of tax for certain low-income taxpayers who agree to make electronic debit payments. Allows a taxpayer seeking review of a claim for innocent spouse relief or of a collection case in U.S. Tax Court a 60-day suspension of the period for filing a petition for such review when the U.S. Bankruptcy Court has issued an automatic stay in a bankruptcy case involving the taxpayer's claim. Allows de novo review in U.S. Tax Court of any determination by the IRS with respect to a claim for equitable innocent spouse relief. Prohibits the IRS Office of Appeals from considering or deciding any new issue in an internal appeal that is not within the scope of the initial determination made in a taxpayer's case.

To amend the Internal Revenue Code of 1986 to extend the increased limitation on the cover over of the tax on distilled spirits to Puerto Rico and the Virgin Islands.

United States · United States Congress · 17 April 2012

Amends the Internal Revenue Code to extend through 2013 the increase in the amount of distilled spirits tax covered into the treasuries of Puerto Rico and the Virgin Islands.

Making Adoption Affordable Act of 2012

United States · United States Congress · 17 April 2012

Making Adoption Affordable Act of 2012 - Makes permanent provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 allowing an increased tax credit for adoption expenses and an increased exclusion from gross income for amounts paid by an employer for adoption expenses. Amends the Internal Revenue Code to reinstate and make permanent: (1) the increase in the tax credit for adoption expenses and the increased exclusion from gross income for amounts paid by an employer for adoption expenses that were enacted by the Patient Protection and Affordable Care Act, (2) the annual inflation adjustments for such increased amounts, and (3) the refundability of the tax credit for adoption expenses.

To amend the Internal Revenue Code of 1986 to require the social security number of the student and the employer identification number of the educational institution for purposes of education tax credits, to permanently allow disclosure of return information to prison officials to prevent prisoners from filing false and fraudulent tax returns, and for other purposes.

United States · United States Congress · 17 April 2012

Amends the Internal Revenue Code to: (1) require individuals who claim a tax credit for qualified tuition and related expenses under the Hope Scholarship tax credit or the Lifetime Learning tax credit to include their social security numbers on their tax returns, (2) require the educational institutions of such individuals to provide their employer identification numbers, and (3) make permanent the authority of the Secretary of the Treasury to disclose tax return information relating to inmates in federal or state prisons whom the Secretary has determined may have filed or facilitated the filing of a false tax return.

To amend the Internal Revenue Code of 1986 to provide for the release of Federal tax levies which cause business hardship.

United States · United States Congress · 17 April 2012

Amends the Internal Revenue Code to allow the release of a federal tax levy on any trade or business of a taxpayer who can show hardship due to such levy.

A bill to amend the Internal Revenue Code of 1986 to provide expensing for small businesses.

United States · United States Congress · 16 April 2012

Amends the Internal Revenue Code to allow an eligible small business to elect to expense the cost of its depreciable assets. Defines "eligible small business" as any trade or business that does not have a net profit in any taxable year of more than $1 million.

A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2013, revising the appropriate budgetary levels for fiscal year 2012, and setting forth the appropriate budgetary levels for fiscal years 2013 through 2022.

United States · United States Congress · 16 April 2012

Sets forth the congressional budget for the federal government for FY2013, including the appropriate budgetary levels for FY2013-FY2022. Lists recommended budgetary levels and amounts for FY2012-FY2022 with respect to: (1) federal revenues, (2) new budget authority, (3) budget outlays, (4) deficits, (5) public debt, and (6) debt held by the public. Lists the appropriate levels of new budget authority, outlays, and administrative expenses of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund (Social Security Trust Funds), and specified major functional categories for FY2012-FY2022. Authorizes the Chairman of the Senate Budget Committee to make certain deficit-reduction reserve funds for legislation for: (1) the sale of unused or vacant federal properties, (2) the sale of excess federal lands, (3) repeal of the Davis-Bacon prevailing wage laws, (4) reduction of the federal vehicles fleet, and (5) the sale of financial assets purchased through the Troubled Asset Relief Program (TARP). Authorizes the Chairman to reduce the allocations of committees for any savings achieved by such sales, repeal, and reduction, with the savings used to reduce the deficit. Makes it out of order to consider in the Senate any legislation that would cause the discretionary spending limits in this resolution to be exceeded, except by a supermajority waiver. Specifies such discretionary spending limits in the Senate for FY2012-FY2022. Authorizes adjustments to the discretionary spending limits, budgetary aggregates, and allocations for adjustments to support ongoing overseas deployments and other activities. Makes it out of order to consider in the Senate any legislation that would require advanced appropriations. Sets forth requirements for the treatment of emergency legislation. Allows the Chairman to adjust the estimate of budgetary effects of legislation that: (1) amends or supersedes the system for updating physician payments under title XVIII (Medicare) of the Social Security Act, (2) amends the Internal Revenue Code to establish a flat 17% tax rate, and (3) extends the Alternative Minimum Tax (AMT) relief for individuals. Permits the Chairman to make such adjustments only for points of order in this legislation relating to: (1) pay-as-you-go, and (2) long- and short-term deficits. Requires Senate committees to: (1) review programs and tax expenditures in their jurisdictions to identify waste, fraud, and abuse or duplication, and to increase the use of performance data to inform committee work; (2) review the matters for congressional consideration identified on the Government Accountability Office (GAO) High Risk list report; and (3) make recommendations to the Senate Budget Committee to improve governmental performance in their annual views and estimates reports. Rescinds any unobligated or unspent adjustments of allocations and aggregates made pursuant to this resolution after 36 months. Sets forth reconciliation instructions for the Senate Committees on: (1) Foreign Relations; (2) Commerce, Science, and Transportation; (3) Agriculture, Nutrition, and Forestry; (4) Environment and Public Works; (5) Health, Education, Labor, and Pensions; (6) Finance; and (7) Energy and Natural Resources. Requires the Senate Committee on the Budget to report legislation to the Senate that amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to replace the sequester established by the Budget Control Act of 2011 that revises the discretionary spending limits and reduces the discetionary appropriations and direct spending specified in such Act unless a joint committee bill achieving an amount greater than $1.2 trillion in deficit reduction is enacted by January 15, 2012. Requires such legislation to include language making its application contingent upon the enactment of the reconciliation bill required by this Act. Declares the policy of Congress on attainment of Social Security solvency, reduction in Medicare unfunded liabilities, and tax reform. Expresses the sense of Congress on: (1) applying regulatory analysis requirements for executive branch agencies to independent agencies, (2) voting on the Regulations from the Executive in Need of Scrutiny (REINS) Act, (3) the automatic biennial sunsetting of all federal regulations unless repromulgated by Congress, (4) implementing regulatory process reform, and (5) incorporating formal rulemaking procedures for all major regulations.