Taxation

Stop Playing on Citizens' Cash Act

United States · United States Congress · 22 July 2013

Stop Playing on Citizen's Cash Act - Prohibits the Internal Revenue Service (IRS) from holding any conference until the Inspector General for Tax Administration of the Department of the Treasury submits to Congress a report: (1) certifying that the IRS has implemented all recommendations set forth in the Inspector General's report titled "Review of the August 2010 Small Business/Self-Employed Division's Conference in Anaheim, California"; and (2) describing such implementation.  

Taxpayer Bill of Rights Act of 2013

United States · United States Congress · 22 July 2013

Taxpayer Bill of Rights Act of 2013 - Amends the Internal Revenue Code to require the Commissioner of the Internal Revenue Service (IRS) to ensure that IRS employees are familiar with and act in accordance with taxpayer rights, including the right to be informed, to be assisted, to be heard, to pay no more than the correct amount of tax, to an appeal, to certainty, to privacy, to confidentiality, to representation, and to a fair and just tax system.

Protecting American Taxpayers and Homeowners Act of 2013

United States · United States Congress · 22 July 2013

Protecting American Taxpayers and Homeowners Act of 2013 - GSE Bailout Elimination and Taxpayer Protection Act - Directs the Director of the Federal Housing Finance Agency (FHFA), five years after enactment of this Act, to appoint FHFA as receiver of the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac) (government sponsored enterprises or (GSEs) under the Federal Housing Enterprises Financial Safety and Soundness Act of 1992, to carry out mandatory receivership (thus terminating the current conservatorship for such GSEs). Repeals the Fannie Mae and Freddie Mac charters effective five years after enactment of this Act. Amends the Housing and Community Development Act of 1992, the Federal Housing Enterprises Financial Safety and Soundness Act of 1992, the Federal National Mortgage Association Charter Act, and the Federal Home Loan Mortgage Corporation Act to prescribe specified requirements, limitations, and prohibitions on GSE activities until their charters are repealed and authorities terminated. FHA Reform and Modernization Act of 2013 - Establishes the Federal Housing Administration (FHA) as a wholly owned government corporation to: (1) provide residential mortgage insurance and other credit enhancement and related activities; (2) supplement private sector activity by serving hard-to-serve markets, developing new mortgage products, and filling gaps in the provision and delivery of mortgage credit; and (3) deliver housing mortgage insurance and credit enhancement and provide other services in a non-discriminatory manner. Prescribes FHA requirements concerning: (1) budget and business plans; (2) examinations, reports, and cost estimates; (3) the Mutual Mortgage Insurance Fund and capital ratios, reserves, and restoration plans; (4) borrower suspension, ineligibility, and foreclosure; (5) mortgage repurchase; (6) mortgagee indemnification; (7) eminent domain; and (8) residual income. Transfers to FHA, at the end of a five-year transition period, the functions of, authority provided to, and the responsibilities of the Secretary of Housing and Urban Development (HUD) and HUD personnel. Amends the National Housing Act to repeal the home equity conversion mortgage (reverse mortgage) program and mortgage insurance for hospitals. National Mortgage Market Utility Act of 2013 - Requires the Director of FHFA to provide for the organization, incorporation, examination, operation, and regulation of a not-for-profit national mortgage market Utility to: (1) enhance efficiency, liquidity, and security in the secondary market for residual mortgages; (2) establish standards for originating and servicing eligible collateral and for issuers and trustees of qualified securities, which would be exempt from the Securities Act of 1933; and (3) operate a common securitization platform that could be available to issues of residential mortgage-backed securities. Prohibits the Utility from: (1) originating, servicing, insuring, or guaranteeing any residential mortgage or other associated financial instrument; or (2) guaranteeing timely payment of principal or interest on any mortgage-related security. Requires the Director to: (1) issue a charter for the Utility; and (2) oversee the transfer to the Utility of the securitization infrastructure announced by the FHFA on October 4, 2012, and as developed by an enterprise or the enterprises in conservatorship (the Platform). Sets forth standards for qualified securities. Directs the utility to organize and operate a national mortgage data repository. United States Covered Bond Act of 2013 - Directs the Secretary of the Treasury to establish a covered bond regulatory oversight program for the evaluation and maintenance of programs of eligible issuers under which, on the security of a single cover pool, one or more series of covered bonds may be issued. Defines covered bonds as any recourse debt obligation of an eligible issuer that: (1) has an original term to maturity of not less than one year, (2) is secured by a perfected security interest in or other perfected lien on a cover pool owned directly or indirectly by the obligation's issuer, (3) is issued under a covered bond program approved by the applicable covered bond regulator, (4) is identified in a register of covered bonds maintained by the Secretary, and (5) is not a deposit subject to the Federal Deposit Insurance Act. Amends the Secondary Mortgage Market Enhancement Act of 1984 to authorize any person, trust, corporation, partnership, association, business trust, or business entity created under federal or state law to purchase, hold, and invest in covered bonds. Amends the Internal Revenue Code with respect to the tax treatment of estates created under covered bond programs and certain transfers under covered bond programs. Imposes a tax on certain estates created under covered bond programs. Directs the Board of Governors of the Federal Reserve System (Board), the Federal Deposit Insurance Corporation (FDIC), and the Comptroller of the Currency to study the impact of the Regulatory Capital Rules finalized by the Board on July 2, 2013 (pursuant to the Third Basel Accord on capital adequacy, stress testing, and market liquidity risk, or Basel III). Prohibits the Board, the FDIC, and the Comptroller of the Currency, in implementing the Basel III Liquidity Coverage Ratio amendments, from requiring, as a condition for status as a high quality liquid asset, that residential mortgage-backed securities be collateralized only by (or be collateralized by a certain percentage of) full recourse mortgage loans. Amends the Truth in Lending Act to modify the items, compensation, and charges included in points and fees with respect to a high-cost mortgage. Amends the Bank Holding Company Act to exclude from hedge funds and private equity funds certain issuers of asset-backed securities. Amends the Securities Act of 1933 with respect to exemptions from specified prohibitions relating to interstate commerce and the mails for transactions by any person other than an issuer, underwriter, or dealer or transactions by an issuer not involving any public offering. Prohibits the Securities and Exchange Commission (SEC) from conditioning the availability of such exemptions upon an issuer's undertaking to provide to investors, in connection with initial offers or sales or on an ongoing basis after an initial offer or sale, the same or substantially similar information as would be required in a transaction to which such prohibitions apply. (Thus suspends Regulation AB II rulemaking.) Amends the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) and the Securities Exchange Act of 1934 to repeal the requirement that federal banking agencies and the SEC jointly prescribe credit risk regulations for securitizers to retain an economic interest in a portion of the credit risk for any asset the securitizer, through the issuance of an asset-backed security, transfers, sells, or conveys to a third party. Amends the Truth in Lending Act, the Home Mortgage Disclosure Act of 1975, the Truth in Lending Act, and the Dodd-Frank Act to make exemptions from specified requirements, or repeal related requirements, for certain residential mortgages, particularly those serving as collateral for a qualified security. Amends the Federal Financial Institutions Examination Council Act of 1978 with respect to: (1) timeliness of examination reports, (2) examination standards, (3) establishment of an Office of Examination Ombudsman, and (4) the right to appeal before an independent administrative law judge. Common Sense Economic Recovery Act of 2013 - Cites circumstances under which, for purposes of determining capital requirements or measuring an insured depository institution's capital, such an institution may treat a non-accrual loan as an accrual loan. (Non-accrual [also known as non-performing or doubtful] loans are those on which interest is overdue and full collection of principal is uncertain, and so interest, if it has not been paid in over 90 days, cannot be credited to the bank's revenue account until it has actually been received.)

To amend the Internal Revenue Code of 1986 to provide for continued eligibility for the health care tax credit for PBGC pension recipients eligible for the credit at the end of 2013.

United States · United States Congress · 22 July 2013

Amends the Internal Revenue Code to continue the eligibility of Pension Benefit Guaranty Corporation (PBGC) pension recipients for the health care tax credit after 2013 if such recipients were eligible for such credit in December 2013.

Child Tax Credit Integrity Preservation Act of 2013

United States · United States Congress · 22 July 2013

Child Tax Credit Integrity Preservation Act of 2013 - Amends the Internal Revenue Code to expand the identification requirements for the child tax credit to require taxpayers to provide valid identification numbers on their tax returns in addition to the names and identification numbers of each qualifying child.

Hurricane and Tornado Mitigation Investment Act of 2013

United States · United States Congress · 22 July 2013

Hurricane and Tornado Mitigation Investment Act of 2013 - Amends the Internal Revenue Code to allow individual and business taxpayers a tax credit for 25% of their qualified hurricane and tornado mitigation property expenditures up to $5,000 for any taxable year. Defines such expenditures as expenditures in a dwelling unit to improve the strength of a roof deck attachment, create a secondary water barrier, improve the durability of a roof covering, brace gable-end walls, reinforce the connections between a roof and supporting wall, protect against windborne debris, or protect exterior doors and garages.

Providing for consideration of the bill (H.R. 2397) making appropriations for the Department of Defense for the fiscal year ending September 30, 2014, and for other purposes; and providing for consideration of the bill (H.R. 2610) making appropriations for the Departments of Transportation, and Housing and Urban Development, and related agencies for the fiscal year ending September 30, 2014, and for other purposes.

United States · United States Congress · 22 July 2013

Sets forth the rule for consideration of the bill (H.R. 2397) making appropriations for the Department of Defense for the fiscal year ending September 30, 2014, and for other purposes; and providing for consideration of the bill (H.R. 2610) making appropriations for the Departments of Transportation, and Housing and Urban Development, and related agencies for the fiscal year ending September 30, 2014.

Postal Reform Act of 2013

United States · United States Congress · 19 July 2013

Postal Reform Act of 2013 - Amends provisions of federal law relating to the governance, workforce, and financing of the U.S. Postal Service (USPS). Title I: Postal Service Modernization - Authorizes USPS to establish a general, nationwide mail delivery schedule of five days per week that does not result in nondelivery of mail for more than two consecutive days, including as a result of federal holidays. Requires USPS, until December 31, 2018, to provide domestic competitive product service six days per week to each street address that was scheduled to receive package service six days per week as of September 30, 2012. Declares that it is USPS policy to use the most cost-effective primary mode of mail delivery feasible for postal patrons. Requires USPS to implement a program to provide a primary mode of mail delivery other than door delivery to residential and business addresses. Provides for the phaseout of door delivery in favor of centralized or curbside delivery, with a waiver allowing door delivery in cases of physical hardship. Requires USPS, by not later than September 30, 2022, to convert not less than 30 million of the door delivery points existing on December 31, 2012, to centralized or curbside delivery. Eliminates the prohibition on closing post offices solely for operating at a deficit. Revises criteria for closing or consolidating a post office to require consideration of: (1) the distance to the closest postal retail facility, (2) weather and terrain, and (3) whether mobile and Internet access service is available to households in the geographic area. Reduces the deadline for review of post office closures by the Postal Regulatory Commission (PRC) from 120 to 60 days. Provides for an expedited procedure for issuing PRC advisory opinions concerning post office closures and consolidations. Establishes a 5% annual limit on the number of currently operating rural post offices that can be closed. Requires USPS to provide adequate notice of its intent to close or consolidate a post office and to provide alternative access to postal services in accordance with community preferences. Expands the definition of "post office," for purposes of provisions relating to closure or consolidation, to include any postal retail facility as defined by this Act. Requires USPS to: (1) include in its annual report to PRC information on the overall change in its productivity and the effect of such change on its costs, and (2) develop a plan to close or consolidate 30% of USPS area and district offices existing on September 30, 2012, by October 1, 2015. Title II: Postal Service Governance - Subtitle A: Temporary Governance Authority - Establishes the Postal Service Financial Responsibility and Management Assistance Authority (Authority) to operate USPS during a control period in which USPS requires financial assistance and has developed a financial plan and budget to promote its long-term solvency. Provides for the termination of a control period when the Authority, with the concurrence of specified federal officials, certifies to the Office of Management and Budget (OMB) that: (1) for two consecutive fiscal years, USPS expenditures did not exceed its revenues; (2) the Authority has approved a USPS financial plan and budget; and (3) the USPS financial plan and budget includes plans for repayment of debt and the funding of pensions and retiree health benefits. Requires the Postmaster General, for each fiscal year during a control period, to submit to the Authority a financial plan and budget for the long-term solvency of USPS. Provides for the dissolution of the Authority after the termination of a control period and the reinstatement of the USPS Board of Governors. Subtitle B: Other Matters - Makes the selection of the Inspector General of USPS a presidential appointment (currently, appointed by the USPS Board of Governors). Removes the Postmaster General and the Deputy Postmaster General as members of the USPS Board of Governors. Grants the Inspector General of USPS oversight responsibility for all activities of the Postal Inspection Service, including any internal investigation performed by the Postal Inspection Service. Title III: Postal Service Workforce - Prohibits USPS collective bargaining agreements ratified after the enactment of this Act from containing any provision that restricts the use of federal civil service reduction-in-force procedures. Allows USPS and bargaining representatives to agree to alternative reduction-in-force procedures. Requires USPS to withhold specified amounts from employee wages and pay such amounts into the Federal Employees' Group Life Insurance (FEGLI) Fund and the Federal Employees Health Benefits (FEHB) Fund, beginning not later than January 1, 2020. Repeals the requirement that the overall value of fringe benefits for postal employees be equal to that of fringe benefits available in 1971. Revises criteria for determining pay comparability for postal workers to include total compensation and benefits and pay comparability standards of the entire private sector. Modifies the USPS collective bargaining process to revise deadlines for labor agreements before arbitration begins. Requires the arbitration board to select a final offer package that meets compensation requirements and takes into account the current and long-term financial condition of USPS. Requires USPS to design and administer a program for the payment of benefits for the disability or death of a USPS employee from personal injury sustained while performing duties as a postal employee. Prohibits such program from making augmented payments to a disabled postal employee based on his or her number of dependents. Requires such program to transition a disabled employee receiving worker compensation benefits to retirement benefits when such employee reaches retirement age. Sets forth USPS workforce reporting requirements, including a requirement to report on the use of official time by USPS employees. Title IV Postal Service Revenue - Requires (1) each market-dominant class, product, and type of mail service (except for an experimental product or service) to bear the direct and indirect postal costs attributable to such class, product, or service; and (2) rates for any market-dominant class of mail covering less than 90% of its costs to increase annually at a rate of 2% above the rate of inflation. Repeals the postal rate preference for qualified political committees (a national or State committee of a political party, the Republican and Democratic Senatorial Campaign Committees, the Democratic National Congressional Committee, and the National Republican Congressional Committee). Requires PRC to promulgate regulations for streamlined after-the-fact review of new agreements between USPS and postal customers for postal rates for competitive products. Requires the Postmaster General to submit such agreements to PRC. Authorizes USPS to establish and manage a program for offering nonpostal services. Treats Alaska bypass mail service as a separate competitive product. Requires USPS to establish and maintain rates and fees for matter sent by Alaska bypass mail service that cover at least 30% of the costs attributable to such service in FY2014. Repeals provisions allowing USPS to request a public service taxpayer subsidy. Increases the dollar limitation for market tests of experimental products and the exemption authority for such products. Title V: Postal Service Finance - Requires the Office of Personnel Management (OPM) to transfer annually to the Postal Service Retiree Health Benefits Fund any net projected surpluses between USPS accounts for the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS). Advances to June 30, 2015, the date on which OPM is required to compute an annual schedule of installment payments for the prefunding of the Postal Service Retiree Health Benefits Fund. Eliminates scheduled payments to such Fund between August 1, 2012, and September 30, 2016. Authorizes USPS, through FY2022, to borrow money and sell obligations during a control period, subject to approval by the Authority. Increases USPS borrowing authority during such period by $5 billion. Requires USPS to reduce its total accrued and outstanding obligations by 20% in any fiscal year in which it exercises its borrowing authority. Establishes in the Treasury the Postal Service Delivery-Point Modernization Fund to finance, through FY2023, the USPS program to provide a primary mode of mail delivery other than door delivery to residences and businesses. Modifies the prefunding formula for the USPS retirement system to require: (1) use of the normal-cost percentage method multiplied by the aggregate amount of basic pay payable by USPS to its employees, and (2) consideration of certain demographic factors and economic assumptions regarding wage and salary growth in calculating the normal-cost percentage. Title VI: Postal Contracting Reform - Sets forth provisions for contracting of postal services, including the establishment of an advocate for competition. Requires PRC and USPS to: (1) issue a policy on contracting officer delegations of authority for postal contracts, and (2) make noncompetitive purchase requests for any noncompetitive award of a postal contract publicly available on the Internet. Sets forth procedures for identifying and resolving ethical issues in the contracting process. Requires any USPS contract for the procurement of goods and services involving an amount greater than $250,000 to include a provision that requires a contractor to provide a preference in the hiring of former USPS employees who were separated from service due to a reduction in force and who are not eligible for retirement. Title VII: Other Provisions - Renames USPS facilities for: (1) Officer Tommy Decker, (2) Richard K. Salick, (3) National Park Ranger Margaret Anderson, and (4) Judge Shirley A. Tolentino. Requires PRC to make an initial determination that a USPS filing intended to initiate a new proceeding before the Commission presents adequate information upon which PRC may render a decision or advisory opinion. Prohibits USPS from offering any postage-evidencing product or service that does not comply with the same rules or regulations that would be applicable to the private sector. Requires the Postmaster General to: (1) appoint a Chief Innovation Officer who shall develop innovative postal and nonpostal products and services, and (2) submit to Congress a comprehensive strategy for maximizing USPS revenues through innovative postal and nonpostal products and services. Directs the Comptroller General (GAO) to study and report on the USPS innovation strategy. Requires PRC Commissioners to submit itemized reports on their travel and reimbursable business travel expenses.

To amend the Internal Revenue Code of 1986 to exclude seasonal workers from the applicable large employer determination for purposes of employer shared responsibility regarding health coverage.

United States · United States Congress · 19 July 2013

Amends the Internal Revenue Code, with respect to the employer mandate to provide employees with minimum essential health care coverage, to provide that seasonal employees of an employer subject to such mandate shall not be taken into account in determining whether such employer is an applicable large employer for purposes of the mandate.

Border Security Tax Relief Act of 2013

United States · United States Congress · 19 July 2013

Border Security Tax Relief Act of 2013 - Amends the Internal Revenue Code to: (1) exclude from gross income, for income tax purposes, compensation received by a U.S. Border Patrol agent as administratively uncontrollable overtime pay (premium pay); (2) exempt such overtime pay from withholding of tax requirements; and (3) allow a taxpayer to elect to include such overtime pay as earned income for purposes of the earned income tax credit.

Sportsmen's Act

United States · United States Congress · 18 July 2013

Sportsmen's Act - Title I: Recreational Shooting - Requires a federal public land management official, in cooperation with the respective state and fish and wildlife agency, to exercise the authority of the official under law, including regarding land use planning, to facilitate the use of, and access to, federal public land for hunting, recreational fishing, and recreational shooting, except as described in this Act. Requires the heads of federal public land management agencies to exercise their discretion in a manner that supports and facilitates hunting, recreational fishing, and recreational shooting opportunities, to the extent authorized under applicable law. Requires that Bureau of Land Management (BLM) and Forest Service land, excluding land on the Outer Continental Shelf, be open to hunting, recreational fishing, or recreational shooting unless the managing agency acts to close lands to such activity. Permits closures or restrictions on such land for purposes including resource conservation, public safety, energy or mineral production, energy generation or transmission infrastructure, water supply facilities, national security, or compliance with other law. Allows agencies to: (1) lease or permit use of federal public land for recreational shooting ranges, and (2) designate specific land for recreational shooting activities. Excepts from such use or designation land including a component of the National Wilderness Preservation System, land designated as a wilderness study area or administratively classified as wilderness eligible or suitable, and primitive or semiprimitive areas. Requires annual reports on closures of federal public lands to hunting, recreational fishing, or recreational shooting. Sets forth requirements for specified closures or significant restrictions involving 1280 or more contiguous acres of federal public land or water to hunting or recreational fishing or related activities. Instructs federal public land agencies to consult with the advisory councils specified in Executive Orders 12962 (relating to recreational fisheries) and 13443 (relating to the facilitation of hunting heritage and wildlife conservation) in carrying out this Act. Requires the Secretary of the Interior to permit individuals carrying bows and crossbows to traverse the National Park System if the traverse is: (1) for the sole purpose of hunting on adjacent land, and (2) the most direct means of access to such adjacent land. Prohibits the Secretary of the Army from promulgating or enforcing any regulation that prohibits an individual from possessing a firearm at a water resources development project administered by the Chief of Engineers if: (1) the individual is not otherwise prohibited by law from possessing the firearm, and (2) the possession of the firearm is in compliance with the law of the state in which the project is located. Amends the Marine Mammal Protection Act of 1972 to direct the Secretary of the Interior to issue a permit for the importation of any polar bear part (other than an internal organ) from a polar bear taken in a sport hunt in Canada to any person who submits proof that the polar bear was legally harvested before May 15, 2008 (currently by February 18, 1997), when polar bears were listed as a threatened species by the Department of the Interior. Amends the Pittman-Robertson Wildlife Restoration Act to: (1) authorize a state to pay up to 90% of the costs of acquiring land for, expanding, or constructing a public target range; (2) authorize a state to elect to allocate 10% of a specified amount apportioned to it from the federal aid to wildlife restoration fund for such costs; (3) limit the federal share of such costs under such Act to 90%; and (4) require amounts provided for such costs under such Act to remain available for expenditure and obligation for five fiscal years. Shields the United States from any civil action or claim for money damages for injury to or loss of property, personal injury, or death caused by an activity occurring at a public target range that is funded by the federal government pursuant to such Act or located on federal land, except to the extent provided under the Federal Tort Claims Act with respect to the exercise or performance of a discretionary function. Urges the Chief of the Forest Service and the Director of BLM to cooperate with state and local authorities and other entities to carry out waste removal and other activities on any federal land used as a public target range to encourage its continued use for target practice or marksmanship training. Title II: Duck Stamps - Amends the Fish and Wildlife Improvement Act of 1978 to exempt an authorized taking of migratory birds and collection of their eggs by indigenous inhabitants of Alaska from the prohibition on taking under the Migratory Bird Hunting and Conservation Stamp Act. Grants the Secretary of the Interior permanent authority to authorize any state to issue electronic duck stamps. Sets forth state electronic duck stamp application requirements. Allows the Secretary to determine the number of new states permitted per year to participate in the electronic duck stamp program. Instructs the Secretary to require electronic stamp revenue and customer information collected by each state to be transmitted in accordance with a written agreement between the Secretary and the state. Title III: Reauthorizations - Amends the Federal Land Transaction Facilitation Act (FLTFA) to reauthorize, until 15 years after this Act's enactment, the program for the completion of appraisals and satisfaction of other legal requirements for the sale or exchange of public land identified for disposal under approved land use plans under the Federal Land Policy and Management Act of 1976. Requires 30% (currently all) of the gross proceeds of the sale or exchange of public land under such Act to be deposited in the Federal Land Disposal Account and 70% of such proceeds to be deposited in the general fund of the Treasury and used for federal budget deficit reduction. Makes the FLTFA inapplicable to land eligible for sale under specified public land laws. Amends the North American Wetlands Conservation Act to extend through FY2017 the authorization of appropriations for allocations to carry out approved wetlands conservation projects. Title IV: Miscellaneous - Amends the Toxic Substances Control Act (TSCA) to exclude from the definition of "chemical substance" for purposes of such Act: (1) any component of any pistol, revolver, firearm, shell, or cartridge the sale of which is subject to federal excise tax, including shot, bullets and other projectiles, propellants, and primers; and (2) any sport fishing equipment the sale of which is subject to federal excise tax and sport fishing equipment components. Requires the Secretary of the Interior and the Secretary of Agriculture (USDA), for any film crew of five persons or fewer, to require a permit and assess an annual fee of $200 for commercial filming activities or similar projects on federal land and waterways administered by the Secretary. Makes such a permit valid for such activities or projects that occur in areas designated for public use during public hours on all federal land and waterways administered by the Secretary for a one-year period. Allows an applicable land management agency to deny access to a film crew if: (1) there is a likelihood of resource damage that cannot be mitigated, (2) there would be an unreasonable disruption of the public use and enjoyment of the site, (3) the activity poses public health or safety risks, and (4) the filming includes the use of models or props that are not part of the land's natural or cultural resources or administrative facilities.

A bill to extend the Generalized System of Preferences, and for other purposes.

United States · United States Congress · 18 July 2013

Amends the Trade Act of 1974 to extend duty-free treatment under the Generalized System of Preferences (GSP) through September 30, 2015. Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) to extend certain customs users fees for certain customs services performed through January 21, 2022, and for other specified customs services performed through January 28, 2022. Prescribes a formula for required estimated corporate tax payments otherwise due in each of the quarters of 2018 from corporations with assets of at least $1 billion.

Realistic Employer Responsibility Act of 2013

United States · United States Congress · 18 July 2013

Realistic Employer Responsibility Act of 2013 - Amends the Patient Protection and Affordable Care Act (PPACA) to delay until 2016 enforcement of requirements that large employers offer their full-time employees the opportunity to enroll in minimum essential coverage. Delays the effective date of related reporting requirements for such employers. Directs the Secretary of the Treasury to: publish the forms and other guidance necessary for large employers to make the information return required under the Internal Revenue Code and provide opportunity to make the return, at the option of the employer, for 2014 and 2015 in the case of those that would be required to do so for either such year but for the amendments made by this Act; and in consultation with the State American Health Benefit Exchanges established under PPACA, establish an Internet website (which may be combined with the existing website to identify affordable health insurance coverage options) through which employers and residents of any state may obtain information in an easily understandable format relating to the responsibilities of, and benefits available to, such employers and residents under such Act.

Songwriters Tax Simplification Reauthorization Act

United States · United States Congress · 18 July 2013

Songwriters Tax Simplification Reauthorization Act - Amends the Internal Revenue Code, with respect to the tax deduction for depreciation, to make permanent the taxpayer election to amortize over a five-year period expenses incurred in creating or acquiring a musical composition or any copyright with respect to such composition.

Small Business Tax Credits Improvement Act

United States · United States Congress · 18 July 2013

Small Business Tax Credits Improvement Act - Amends the Internal Revenue Code, with respect to the tax credit for the health insurance expenses of small employers, to: (1) expand eligibility for the credit to employers having up to 50 (currently, 25) full-time equivalent employees whose annual wages do not exceed $75,000 (currently, $50,000); (2) raise the employee threshold for triggering the phaseout of such credit from 10 to 20 full-time employees; (3) eliminate the requirement that employers contribute the same percentage of cost of each employee's health insurance and the cap limiting eligible employer contributions to average premiums paid to a state health care exchange; and (4) make such credit available to employee-owners and their dependents.

National Energy Tax Repeal Act

United States · United States Congress · 18 July 2013

National Energy Tax Repeal Act - Prohibits the head of a federal agency from promulgating any regulation relating to power sector carbon pollution standards or any substantially similar regulation on or after June 25, 2013, unless that regulation is explicitly authorized by an Act of Congress.

A bill to amend title 31, United States Code, to provide that the President's annual budget submission to Congress list the current fiscal year spending level for each proposed program and a separate amount for any proposed spending increases, and for other purposes.

United States · United States Congress · 18 July 2013

Requires the President's budget submission to Congress to: (1) list each program, and its proposed funding level, that will be a one-time expense for the fiscal year for which the budget is submitted; and, in addition to the performance standards required, (2) a proposal, by budget function and agency, for reductions in spending for each of the four ensuing fiscal years. Requires the President, for each budget item being conducted in the current fiscal year, to provide: (1) the amount appropriated or otherwise made available for the item in that year, and (2) the amount of any proposed adjustment in the funding level for the item and its justification. Requires the President, if he proposes an adjustment resulting in a funding increase for a budget item, to include with the proposal the amount of the adjustment that is a result of inflation and the amount that is a result of an increase in employees' salaries or benefits. Requires the President to provide for each major program in a budget function specified in the required estimated budget outlays and proposed budget authority: (1) the amount appropriated or otherwise made available for it in the current fiscal year; and (2) a separate amount (if any) of its expected increase in the following fiscal year owing to inflation, pay increases, or benefit increases.

HELLPP Act

United States · United States Congress · 18 July 2013

Helping Ensure Life- and Limb-Saving Access to Podiatric Physicians Act or HELLPP Act - Amends title XIX (Medicaid) of the Social Security Act (SSA) to include podiatrists as physicians in order to cover their services under the Medicaid program. Amends SSA title XVIII (Medicare) to revise requirements for coverage of therapeutic shoes for individuals with diabetes regarding the processes of: (1) documentation by a physician of, and certification of a comprehensive plan of care related to, the diabetic condition; (2) prescription by a podiatrist or other qualified physician upon a finding of the medical necessity for the therapeutic shoes, including findings communicated to a certifying doctor of medicine or osteopathy of certain related foot conditions; and (3) fitting and supplying the shoes. Amends the Internal Revenue Code to subject to the continuing levy upon property and property rights, for collection of unpaid taxes, any payments made to a Medicaid provider or supplier.

Efficient Use of Government Spectrum Act of 2013

United States · United States Congress · 18 July 2013

Efficient Use of Government Spectrum Act of 2013 - 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 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); 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. Requires such spectrum to be relocated in a manner to ensure cooperation between federal and commercial entities under procedures in the National Telecommunications and Information Administration Organization Act, except for DOD-operated spectrum, which shall be relocated under the National Defense Authorization Act for Fiscal Year 2000. Directs federal entities operating a federal government station, within a specified period before commencement of competitive bidding, to identify stations that cannot be relocated without jeopardizing essential military capability. Requires the transition plans of federal entities identifying such essential spectrum to: (1) provide for non-federal users to share such stations, and (2) limit any necessary exclusion zones to the smallest possible zones. Directs the President to withdraw assignments upon relocation or to modify assignments to permit federal and non-federal use.

Alexis Agin Identity Theft Protection Act of 2013

United States · United States Congress · 18 July 2013

Alexis Agin Identity Theft Protection Act of 2013 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to revise the treatment of death information furnished to or maintained by the Social Security Administration (SSA). Authorizes the Commissioner of Social Security to use or provide such information to federal and state agencies for statistical and research activities or to any federal agency for law enforcement or tax administration purposes. Authorizes disclosure of such information by: (1) federal and state agencies to contractors to assist with similar activities, (2) the Commissioner to entities concerning certain individuals who died more than three years earlier as well as to entities certified by the Commissioner, and (3) the Commissioner to the Secretary of Defense (DOD) to assist in the identification of remains.

Stop Outsourcing and Create American Jobs Act of 2013

United States · United States Congress · 18 July 2013

Stop Outsourcing and Create American Jobs Act of 2013 - Directs the Secretary of the Treasury to develop and publish a list of countries that are tax havens for corporations. Amends the Internal Revenue Code to increase the penalties on corporations for: (1) underpayment of tax involving an undisclosed foreign financial asset located in a tax haven country; (2) reportable transaction understatements involving transactions in a tax haven country; and (3) fraud, tax evasion, or false statements involving transactions in a tax haven country. Grants a preference in the award of federal contracts to contractors who have not engaged in outsourcing. Defines "outsourcing" as the laying off of a U.S. worker from a job and the hiring or contracting for the same job to be performed in a foreign country. Requires revenues generated by this Act to be set aside for the reduction of the public debt.

Segal AmeriCorps Education Award Tax Relief Act of 2013

United States · United States Congress · 18 July 2013

Segal AmeriCorps Education Award Tax Relief Act of 2013 - Amends the Internal Revenue Code to exclude from gross income any AmeriCorps educational awards provided under the National and Community Service Act of 1990.

To amend the Internal Revenue Code of 1986 to provide for a waiver of minimum required distribution rules applicable to pension plans for 2013 and 2014.

United States · United States Congress · 18 July 2013

Amends the Internal Revenue Code to waive minimum distribution requirements for tax-exempt retirement plans for calendar years 2013 and 2014.

Songwriters Tax Simplification Reauthorization Act

United States · United States Congress · 18 July 2013

Songwriters Tax Simplification Reauthorization Act - Amends the Internal Revenue Code, with respect to the tax deduction for depreciation, to make permanent the taxpayer election to amortize over a five-year period expenses incurred in creating or acquiring a musical composition or any copyright with respect to such composition.

Mayflower Oil Spill Tax Relief Act of 2013

United States · United States Congress · 18 July 2013

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

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2014

United States · United States Senate · 17 July 2013

Keep the IRS Off Your Health Care Act of 2013

United States · United States Congress · 17 July 2013

Keep the IRS Off Your Health Care Act of 2013 - Prohibits the Secretary of the Treasury, or any delegate of the Secretary, from implementing or enforcing any provisions of or amendments made by the Patient Protection and Affordable Care Act or the Health Care and Education Reconciliation Act of 2010.

A bill to amend title 31, United States Code, to provide that the President's annual budget submission to Congress list the current fiscal year spending level for each proposed program and a separate amount for any proposed spending increases, and for other purposes.

United States · United States Congress · 17 July 2013

Requires the President's budget submission to Congress to: (1) list each program, and its proposed funding level, that will be a one-time expense for the fiscal year for which the budget is submitted; and, in addition to the performance standards required, (2) a proposal, by budget function and agency, for reductions in spending for each of the four ensuing fiscal years. Requires the President, for each budget item being conducted in the current fiscal year, to provide: (1) the amount appropriated or otherwise made available for the item in that year, and (2) the amount of any proposed adjustment in the funding level for the item and its justification. Requires the President, if he proposes an adjustment resulting in a funding increase for a budget item, to include with the proposal the amount of the adjustment that is a result of inflation and the amount that is a result of an increase in employees' salaries or benefits. Requires the President to provide for each major program in a budget function specified in the required estimated budget outlays and proposed budget authority: (1) the amount appropriated or otherwise made available for it in the current fiscal year; and (2) a separate amount (if any) of its expected increase in the following fiscal year owing to inflation, pay increases, or benefit increases.

Citizen Empowerment Act

United States · United States Congress · 17 July 2013

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

American Indian Empowerment Act of 2013

United States · United States Congress · 17 July 2013

American Indian Empowerment Act of 2013 - Requires the Secretary of the Interior to transfer land the federal government holds in trust for a federally recognized Indian tribe to such tribe as restricted fee tribal land, subject to a restriction against alienation and taxation, after receiving the Indian tribe's request for such transfer. (Restricted fee tribal land is land to which a tribe holds legal title, but which carries legal restrictions against alienation or encumbrance.) Allows Indian tribes to lease, or grant an easement or right-of-way on, restricted fee tribal land for any period of time without the Secretary's review and approval. Gives the laws of a federally recognized Indian tribe that establish a system of land tenure governing the use of the land the tribe holds precedence over any federal law or regulation governing the use of such land, excepting a federal restriction against its alienation and taxation.

To amend the Internal Revenue Code of 1986 to provide for offsetting certain past-due local tax debts against income tax overpayments.

United States · United States Congress · 17 July 2013

Amends the Internal Revenue Code to allow a state, on behalf of a local government, to submit to the Secretary of the Treasury notice of a past-due, legally enforceable local tax obligation for offset against a taxpayer's tax refund. Defines "past-due, legally enforceable local tax obligation" as any debt which: (1) resulted from a judgment determining an amount of tax due to a local government; (2) is no longer subject to judicial review; or (3) resulted from a tax imposed by a local government which has been assessed but not collected, the time for redetermination of which has expired, and which has not been delinquent for more than 10 years.

BTU Act of 2013

United States · United States Congress · 17 July 2013

Biomass Thermal Utilization Act of 2013 or the BTU Act of 2013 - Amends the Internal Revenue Code, with respect to the tax credit for residential energy efficient property, to make qualified biomass fuel property expenditures eligible for such credit. Defines "qualified biomass fuel property expenditure" as an expenditure for property which uses the burning of biomass fuel (a plant-derived fuel available on a renewable or recurring basis) to heat a dwelling used as a residence, or to heat water for use in such dwelling, and which has a thermal efficiency rating of at least 75%. Allows an energy tax credit until 2017 for investment in open-loop biomass heating property, including boilers or furnaces which operate at thermal output efficiencies of not less than 65% and provide thermal energy.

American Conservation Empowerment Act of 2013

United States · United States Congress · 17 July 2013

American Conservation Empowerment Act of 2013 - Amends the Internal Revenue Code to allow a taxpayer to assign to any other person excess amounts of charitable contributions of real property interests made for conservation purposes.

Capital Gains Easement Act of 2013

United States · United States Congress · 17 July 2013

Capital Gains Easement Act of 2013 - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, any gain from the sale or grant of a qualified real property interest to a tax-exempt organization made exclusively for conservation purposes. Defines "qualified real property interest" as any interest in real property which is: (1) the entire interest of the taxpayer, (2) a remainder interest, or (3) a restriction (granted in perpetuity) on the use which may be made of the real property. Exempts such a sale or grant of a qualified real property interest from the application of estate tax property valuation rules.

Department of Veterans Affairs Budget Planning Reform Act of 2013

United States · United States Congress · 17 July 2013

Department of Veterans Affairs Budget Planning Reform Act of 2013 - Directs the Secretary of Veterans Affairs (VA) to submit annually to Congress a future-years veterans program (program) reflecting estimated expenditures and proposed appropriations included in the budget for that fiscal year. Requires each program to set forth a five-year VA plan to address the U.S. commitment to veterans and the resources necessary to meet that commitment. Requires the Secretary, in 2017 and quadrennially thereafter, to conduct a review of the strategy for meeting such commitment and resources requirement (quadrennial veterans review). Requires each review to be coordinated with the above program. Directs the Secretary to report to the congressional veterans committees on each review. Directs the Secretary to provide annually to the appropriate VA officials written policy guidance for the preparation and review of the planning and program recommendations and budget proposals of the VA elements of such officials. Requires the Secretary to designate a Chief Strategy Officer to advise the Secretary on long-range VA strategy and implications. Directs the Secretary to study (through an independent contractor) and report to the veterans committees on the functions and organizational structure of the Office of the Secretary and the VA, including the most efficient and economical allocation and structure for assisting the Secretary in carrying out duties and responsibilities.

Cooperative and Small Employer Charity Pension Flexibility Act

United States · United States Congress · 16 July 2013

Cooperative and Small Employer Charity Pension Flexibility Act - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code, with respect to cooperative and small employer charity pension plans (CSEC plans), to: (1) define such plans as defined benefit plans maintained by multiple employers, all of whom are tax-exempt charitable organizations; (2) exempt CSEC plans from existing funding standards and allow such plans to establish minimum funding standards and special rules with respect to the valuation of plan assets, required contributions, and liquidity requirements; (3) require specified notices to CSEC plan participants on the effect of CSEC plan rules on plan funding and on total contributions made by participating employers; (4) allow pension plan sponsors to elect out of treatment of their plans as a CSEC plan in plan years beginning after December 31, 2013; (4) establish a flat premium level for insurance coverage of CSEC plans; and (5) require the Pension Benefit Guaranty Corporation (PBGC) to make sponsors of existing CSEC plans aware of the changes to ERISA made by this Act and the assistance available through the Participant and Plan Sponsor Advocate established by ERISA.

A bill to amend the Internal Revenue Code of 1986 to adjust the limits on expensing of certain depreciable business assets.

United States · United States Congress · 16 July 2013

Amends the Internal Revenue Code to increase, for taxable years beginning after 2013: (1) the limitation on the amount of the expensing allowance for depreciable business assets from $25,000 to $200,000, and (2) the threshold amount over which such expensing allowance is reduced from $200,000 to $800,000.

Innovate to Deliver Act of 2013

United States · United States Congress · 16 July 2013

Innovate to Deliver Act of 2013 - Establishes in the U.S. Postal Service (USPS) the position of Chief Innovation Officer, who shall manage the development and implementation of innovative postal and nonpostal products and services. Requires: (1) the Postmaster General, not later than 12 months after the designation of a Chief Innovation Officer, to submit to Congress a comprehensive strategy for maximizing revenues through innovative postal and nonpostal products and services; and (2) the Comptroller General (GAO) to study and report on the implementation of the USPS innovation strategy. Authorizes USPS to: provide nonpostal services (e.g., check-cashing services, warehousing, public internet access services) that use the processing, transportation, delivery, retail network, technology, or other resources of USPS in a manner consistent with the public interest; conduct market tests of experimental products with total anticipated revenues of up to $50 million (currently, $10 million); ship distilled spirits, wine, or malt beverages consistent with state laws: invest excess moneys of the Competitive Product Fund; engage in a reduction in force (RIF) except when prevented by a collective bargaining agreement; enter into intra-service agreements with other agencies to furnish to each other property and services; treat similar or related agreements between USPS and its postal users (Negotiated Service Agreements) as a single product; and seek expedited processing for time-sensitive advisory opinions from the Postal Regulatory Commission (PRC). Requires the PRC, in establishing a system for regulating USPS rates and classes for market-dominant products, to: (1) require that each class or type of mail service cover its direct and indirect costs, and (2) take into account the value to USPS of having pricing flexibility. Repeals the requirement for uniform postal rates for books, films, and other materials. Requires the USPS Board of Governors to: (1) ensure that rates and fees charged by USPS cover its total costs for FY2014 and each subsequent fiscal year, and (2) submit to Congress an itemized report for each fiscal year describing all travel and reimbursable business travel expenses paid to each Governor. Requires each PRC Commissioner to submit a similar itemized report for each fiscal year. Imposes limits on the compensation, including bonuses, and fringe benefits of USPS officers and employees, with exceptions for officers or employees in very senior executive positions. Requires the Office of Personnel Management (OPM) to: (1) revise the formula for determining USPS contributions to the Federal Employees' Retirement System (FERS), and (2) use excess FERS contributions to pay existing USPS operating and pension liabilities. Expresses the sense of Congress that USPS use its available authority to provide early retirement or separation to eligible USPS employees. Allows USPS employees to take service credits instead of separation payments. Allows USPS and PRC employees to contribute their voluntary separation incentive payments to Thrift Savings Fund accounts. Modifies the prepayment schedule for the Postal Retiree Health Benefits Fund to: (1) amortize health care liabilities over a 40-year period, (2) reduce the prefunding requirement to 80% of actuarial liabilities, and (3) suspend the commencement of payments to the Fund until FY2017. Requires the Comptroller General to report on the workforce reduction or realignment method used by USPS to align its workforce with its needs. Requires the Postmaster General to submit detailed reports to Congress on plans to close or suspend USPS retail or processing facilities. Extends the process for closing or consolidating a post office to postal stations and branches. Authorizes the PRC to change classes of mail using specified criteria and notification requirements.

To extend the hold harmless provisions of the Ryan White HIV/AIDS Program pending reauthorization of the overall program.

United States · United States Congress · 16 July 2013

Provides, for any fiscal year after FY2013 for which appropriations are made to carry out the program under title XXVI of the Public Health Service Act (popularly known as the Ryan White CARE Act), regarding emergency relief under the HIV Health Care Services Program, but for which the authorizations of appropriations have not been extended, that: (1) requirements limiting the reduction of grants from the prior fiscal year are extended, and (2) certain funding rules applicable to metropolitan areas that are transitional areas and to states shall apply in the same manner as they apply for FY2013.

PATIENT's Health Care Act of 2013

United States · United States Congress · 15 July 2013

Providing Accountability and Transparency to Incentivize Economically Necessary Transitions in Health Care Act of 2013 or the PATIENT's Health Care Act of 2013 - Amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: allow a new tax deduction for premiums paid for a high deductible health care plan; repeal the requirement that an individual making a tax deductible contribution to an HSA be covered by a high deductible health care plan; increase the maximum HSA contribution level; allow Medicare beneficiaries to contribute to an HSA; allow a rollover of HSA amounts to a Medicare Advantage Medical Savings Account (MSA); allow a transfer of a flexible spending arrangement balance to an HSA upon separation from employment; allow payments of high deductible health plan premiums from HSAs; repeal the prohibition against payment of over-the-counter drugs from HSAs, Archer MSAs, and health flexible spending and reimbursement arrangements; allow payment of long-term care premiums from health flexible spending arrangements; allow a rollover of Archer MSA and HSA amounts to adult children of an account holder; allow a carryover of up to $500 of unused health benefits in cafeteria plans and flexible spending arrangements; allow Medicare beneficiaries to contribute to a Medicare Advantage MSA; and establish child health savings accounts and allow tax deductible contributions to such accounts. Amends the Public Health Service Act to permit the operation of individual and group health insurance plans across state lines. Sets forth requirements and limitations applicable to issuers of such plans in the primary and secondary states governing such issuers. Extends through December 31, 2016, the Preexisting Condition Insurance Plan (PCIP program) established by the Patient Protection and Affordable Care Act.

A bill to amend the Internal Revenue Code of 1986 to raise the limitation on the election to accelerate the AMT credit in lieu of bonus depreciation for 2013.

United States · United States Congress · 11 July 2013

Amends the Internal Revenue Code to provide for an increase in the limitation on the election to accelerate the alternative minimum tax (AMT) credit in lieu of bonus depreciation for certain property placed in service by a corporation after December 31, 2012.

Small Business Innovation Act of 2013

United States · United States Congress · 11 July 2013

Small Business Innovation Act of 2013 - Amends the Small Business Investment Act of 1958 to authorize the Administrator of the Small Business Administration (SBA) to guarantee the payment of up to $4 billion per fiscal year for debentures or participating securities issued by small business investment companies (SBICs) to encourage the formation and growth of small businesses. Increases from $225 million to $350 million the maximum amount of outstanding leverage for two or more commonly-controlled SBICs. Direct the Administrator to establish and carry out an early-stage investment program to provide, through participating investment companies, equity financing to support early-stage businesses (gross annual sales of $15 million or less in any of the previous three years). Outlines investment company application requirements and selection and approval procedures. Allows the Administrator to make one or more equity financings to a participating company, with a limit of $100 million to any one company. Requires the company to make all of its investments in small businesses, of which at least 50% shall be early-stage small businesses in specified targeted industries. Establishes in the Treasury a separate account for equity financings under the program.

Legislative Branch Appropriations Act, 2014

United States · United States Congress · 11 July 2013

Legislative Branch Appropriations Act, 2014 - Makes appropriations to the Senate for FY2014 for: (1) a payment to Bonnie Englebardt Lautenberg, widow of Frank R. Lautenberg, late a Senator from New Jersey; (2) expense allowances; (3) representation allowances for the Majority and Minority Leaders; (4) salaries of specified officers, employees, and committees (including the Committee on Appropriations); (5) agency contributions for employee benefits; (6) inquiries and investigations; (7) the U.S. Senate Caucus on International Narcotics Control; (8) the Offices of the Secretary and of the Sergeant at Arms and Doorkeeper of the Senate; (9) miscellaneous items; (10) the Senators' Official Personnel and Office Expense Account; and (11) official mail costs. Makes appropriations for salaries and/or expenses of: (1) the Joint Economic Committee, (2) the Joint Committee on Taxation, (3) the Office of the Attending Physician, (4) the Office of Congressional Accessibility Services, (5) the Capitol Police, (6) the Office of Compliance, (7) the Congressional Budget Office (CBO), and (8) the Architect of the Capitol (AOC). Appropriates funds for: (1) the Library of Congress for salaries and expenses, the Copyright Office, Congressional Research Service (CRS), and Books for the Blind and Physically Handicapped; (2) the Government Printing Office (GPO); (3) GPO for the Office of Superintendent of Documents; (4) a payment to the Government Printing Office Revolving Fund; (5) the Government Accountability Office (GAO); (6) a payment to the Open World Leadership Center Trust Fund; and (7) a payment to the John C. Stennis Center for Public Service Development Trust Fund.

Charitable Agricultural Research Act

United States · United States Congress · 11 July 2013

Charitable Agricultural Research Act - Amends the Internal Revenue Code to: (1) allow a tax deduction for a charitable contribution to an agricultural research organization directly engaged in the continuous active conduct of agricultural research, and (2) make prohibitions against expenditures to influence legislation applicable to such organizations.

A joint resolution proposing a balanced budget amendment to the Constitution of the United States.

United States · United States Congress · 11 July 2013

Constitutional Amendment - Prohibits total outlays for a fiscal year (except those for repayment of debt principal) from exceeding total receipts for that fiscal year (except those derived from borrowing) unless Congress, by a three-fifths roll call vote of each chamber, authorizes a specific excess of outlays over receipts. Excludes receipts (including attributable interest) and outlays of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, or either of their successor funds, from consideration as receipts or outlays for purposes of this Amendment. Directs the President to submit a balanced budget to Congress annually. Authorizes waivers of these provisions when a declaration of war is in effect or under other specified circumstances involving military conflict. Prohibits Congress from passing any bill that provides a net reduction in individual income taxes for those with incomes over $1 million (as may be adjusted by Congress to account for inflation) if, after enactment, total outlays would exceed total receipts in any fiscal year affected by the bill. Prohibits a federal or state court from ordering any reduction in the Social Security benefits authorized by law, including any benefits provided from the Federal Old-Age and Survivors Insurance Trust Fund, the Federal Disability Insurance Trust Fund, or either of their successor funds.

Job Creation Act of 2013

United States · United States Congress · 11 July 2013

Job Creation Act of 2013 - Title I: Trade - Expresses the sense of Congress that: (1) Congress should continue to work with the Administration to expand trading markets, (2) the future growth of the U.S. economy requires this pro-growth strategy, (3) China's intellectual property rights violations are a problem for the U.S. economy. Title II: Tax Reform - Expresses the sense of Congress that reforming the federal tax code will benefit taxpayers and the U.S. economy. Title III: Balanced Budget Amendment - Expresses the sense of Congress that it needs to pass a balanced budget amendment to the U.S. Constitution and send it to the states for ratification. Title IV: Energy - American Energy Independence and Price Reduction Act - Directs the Secretary of the Interior to implement a competitive leasing program for the exploration, development, and production of the oil and gas resources on the Coastal Plain of Alaska. Amends the Alaska National Interest Lands Conservation Act of 1980 to repeal the prohibition against leasing or other development leading to production of oil and gas from the Arctic National Wildlife Refuge (ANWR). Deems any oil and gas leasing programs and activities authorized by this Act to be in compliance with ANWR purposes. Authorizes the Secretary to designate up to 45,000 acres of the Coastal Plain as a Special Area, after consultation with the state of Alaska, the city of Kaktovik, and the North Slope Borough. Permits directional drilling in the Special Area. Prescribes procedures governing Coastal Plain lease sales, as well as terms and conditions, including: (1) environmental protection, (2) federal and state distribution of revenues, (3) rights-of-way, and (4) local government impact aid and community service assistance. Sets forth: (1) a "no significant adverse effect" standard to govern Coastal Plain activities, and (2) guidelines for expedited judicial review of complaints. Establishes the ANWR Alternative Energy Trust Fund. Title V: Northern Route Approval Act - Northern Route Approval Act - Declares that a presidential permit shall not be required for the pipeline described in the application filed on May 4, 2012, by TransCanada Keystone Pipeline, L.P. to the Department of State for the Keystone XL pipeline, including the Nebraska reroute evaluated in the Final Evaluation Report issued by the Nebraska Department of Environmental Quality in January 2013 and approved by the Nebraska governor. Deems the final environmental impact statement issued by the Secretary of State on August 26, 2011, coupled with such Final Evaluation Report, to satisfy all requirements of the National Environmental Policy Act of 1969 and of the National Historic Preservation Act. Grants original and exclusive jurisdiction to the U.S. Court of Appeals for the District of Columbia Circuit to determine specified issues (except for review by the Supreme Court on writ of certiorari). Deems the Secretary of the Interior to have issued a written statement setting forth the Secretary's opinion that the Keystone XL pipeline project will not jeopardize the continued existence of the American burying beetle or destroy or adversely modify American burying beetle critical habitat. States that any taking of the American burying beetle that is incidental to the construction or operation and maintenance of the Keystone XL pipeline shall not be considered a prohibited taking of such species under the Endangered Species Act of 1973. Deems the Secretary to have issued: (1) a grant of right-of-way and temporary use permit pursuant to the Mineral Leasing Act and the Federal Land Policy and Management Act of 1976, and (2) a special purpose permit under the Migratory Bird Treaty Act (described in a certain application filed with the United States Fish and Wildlife Service for the Keystone XL pipeline). Directs the Secretary of the Army to issue permits pursuant the Rivers and Harbors Appropriations Act of 1899 for the construction, operation, and maintenance of the Keystone XL pipeline. Authorizes such Secretary to waive any procedural requirement that the Secretary considers desirable in order to accomplish the purposes of this Act. Prohibits the Administrator of the Environmental Protection Agency (EPA) from prohibiting or restricting an activity or use of an area that is authorized under this Act. Requires a pipeline owner or operator required under federal law to develop an oil spill response plan for the Keystone XL pipeline to make such plan available to the governor of each state in which the pipeline operates. Requires a plan update to be submitted to the governor within seven days after it is made. Title VI: Repeal of Employer Health Insurance Mandate - Amends the Internal Revenue Code to repeal provisions added by the Patient Protection and Affordable Care Act requiring certain employers who have a workforce of 50 or more full-time employees to provide health insurance coverage for their employees. Title VII: Secret Ballot Protection Act - Secret Ballot Protection Act - Amends the National Labor Relations Act to make it an unfair labor practice for: (1) an employer to recognize or bargain collectively with a labor organization that has not been selected by a majority of the employees in a unit appropriate for such purposes in a secret ballot election conducted by the National Labor Relations Board (NLRB), or (2) a labor organization to cause or attempt to cause an employer to recognize or bargain collectively with a representative that has not been selected in such manner. Title VIII: Federal Rules of Civil Procedure Improvements - Amends Rule 11 of the Federal Rules of Civil Procedure (sanctions for filing a frivolous lawsuit) to: (1) require courts to award reasonable expenses, including attorney's fees, to a prevailing party in a Rule 11 proceeding (currently discretionary); and (2) eliminate the 21-day period allowed for withdrawing or correcting a claim deemed frivolous. Requires state courts to apply Rule 11 to actions in state courts that substantially affect interstate commerce. Limits venue for personal injury claims filed in state or federal courts to the county or district: (1) in which the plaintiff or defendant resides, (2) where the plaintiff resided at the time of the alleged injury, or (3) the district in which the defendant's principal place of business is located. Imposes additional sanctions: (1) on attorneys who are found to violate Rule 11 three or more times, and (2) for willful and intentional destruction of documents relevant to a pending action in federal court. Establishes a rebuttable presumption of a Rule 11 violation if a plaintiff attempts to litigate a claim that has already been litigated and lost on the merits. Prohibits a court in a Rule 11 proceeding from ordering the nondisclosure of the record of the proceeding unless the court makes a specific finding of fact that justifies such an order. Title IX: Regulatory Flexibility Improvements Act of 2013 - Regulatory Flexibility Improvements Act of 2011 - Amends the Regulatory Flexibility Act of 1980 (RFA) to revise the definition of "rule" under such Act to exclude a rule of particular (and not general) applicability relating to rates, wages, and other financial indicators and to define "economic impact" with respect to a proposed or final rule as any direct economic effect on small entities from such rule and any indirect economic effect on small entities that is reasonably foreseeable and that results from such rule. Includes tribal organizations within the definition of "small governmental jurisdictions" for purposes of such Act. Requires initial and final regulatory flexibility analyses to: (1) describe alternatives to a proposed rule that minimize any adverse significant economic impact or maximize the beneficial significant economic impact on small entities, and (2) include revisions or amendments to a land management plan developed by the Secretary of Agriculture or the Secretary of the Interior under specified Acts. Expands elements of initial and final regulatory flexibility analyses under RFA to include estimates and descriptions of the cumulative economic impact of a proposed rule on a small entity. Repeals provisions allowing a waiver or delay of the completion of an initial regulatory flexibility analysis. Requires the Chief Counsel for Advocacy of the Small Business Administration (SBA) to issue rules governing federal agency compliance with RFA requirements. Authorizes the Chief Counsel to modify or amend such rules, to intervene in agency adjudication relating to such rules, and to inform an agency of the impact of its rulemaking on small entities. Revises requirements for agency notification of the SBA Chief Counsel for Advocacy prior to the publication of any proposed rule. Requires agencies to provide the Chief Counsel with: (1) all materials prepared or utilized in making the proposed rule, and (2) information on the potential adverse and beneficial economic impacts of the proposed rule on small entities. Requires each agency to publish in the Federal Register a plan for the periodic review of existing and new rules that have a significant impact on a substantial number of small entities to determine whether such rules should be continued, changed, or rescinded. Provides for judicial review of an agency final rule for compliance with RFA requirements after the publication of such rule. Grants federal courts of appeal jurisdiction to review all final rules issued in accordance with RFA.

To amend title 31, United States Code, to provide that the President's annual budget submission to Congress list the current fiscal year spending level for each proposed program and a separate amount for any proposed spending increases, and for other purposes.

United States · United States Congress · 11 July 2013

Requires the President's budget submission to Congress to: (1) list each program, and its proposed funding level, that will be a one-time expense for the fiscal year for which the budget is submitted; and, in addition to the performance standards required, (2) a proposal, by budget function and agency, for reductions in spending for each of the four ensuing fiscal years. Requires the President, for each budget item being conducted in the current fiscal year, to provide: (1) the amount appropriated or otherwise made available for the item in that year, and (2) the amount of any proposed adjustment in the funding level for the item and its justification. Requires the President, if he proposes an adjustment resulting in a funding increase for a budget item, to include with the proposal the amount of the adjustment that is a result of inflation and the amount that is a result of an increase in employees' salaries or benefits. Requires the President to provide for each major program in a budget function specified in the required estimated budget outlays and proposed budget authority: (1) the amount appropriated or otherwise made available for it in the current fiscal year; and (2) a separate amount (if any) of its expected increase in the following fiscal year owing to inflation, pay increases, or benefit increases.

IRS Equal Treatment Act of 2013

United States · United States Congress · 11 July 2013

IRS Equal Treatment Act of 2013 - Amends the Internal Revenue Code to: (1) require each officer and employee of the Internal Revenue Service (IRS) to substantiate any expense incurred in carrying out official duties and responsibilities, (2) make IRS officers and employees jointly and severally liable for all expenses for which substantiation requirements are not met, and (3) require the Inspector General for Tax Administration of the Department of the Treasury to report annually on a review of the expense substantiation records required by this Act.

No Taxation Without Representation Act

United States · United States Congress · 11 July 2013

No Taxation Without Representation Act - Amends the Internal Revenue Code to allow bona fide residents of the District of Columbia an exclusion from gross income for income derived from sources within the District of Columbia and for income effectively connected with a trade or business within the District of Columbia.

Sequestration Tied to Member Pay (STOMP) Act of 2013

United States · United States Congress · 11 July 2013

Sequestration Tied to Member Pay (STOMP) Act of 2013 - Amends the Legislative Reorganization Act of 1946 with respect to the annual rate of compensation of Members of Congress. Requires that if, during either of the two most recent fiscal years ending before a Congress, the effective annual rate of pay of federal employees is reduced because of a sequestration-related furlough, the annual rate of pay otherwise applicable for Members during the Congress be reduced by a percentage equal to the average percentage reduction in the effective annual rate of pay during the fiscal years for all federal employees. Requires the Director of the Office of Personnel Management (OPM), by December 15 of each even-numbered year, to determine and publish the percentage (if any) by which the Members' annual rate of pay otherwise applicable shall be reduced during the next Congress.