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Bill· HRH.R. 3037 (115th)referred

Group Term Life Insurance Increase Act

United States · United States Congress · 23 June 2017

Group Term Life Insurance Increase Act This bill amends the Internal Revenue Code to increase the limit on the amount of employer-provided group term life insurance that an employee may exclude from his or her gross income for income tax purposes. Currently, an employee may exclude from gross income up to $50,000 of the cost of such insurance plus any amount paid by the employee for the purchase of such insurance. The bill increases the $50,000 limit to $375,000, and adjusts such increased limit for inflation in taxable years beginning after 2017.

Bill· HRH.R. 3035 (115th)referred

Philanthropic Enterprise Act of 2017

United States · United States Congress · 23 June 2017

Philanthropic Enterprise Act of 2017 This bill amends the Internal Revenue Code to exempt the holdings of a private foundation in any business enterprise that meets specified requirements relating to exclusive ownership, minimum distribution of net operating income for the charitable purpose (all profits to charity distribution requirement), and independent operation (not controlled by a substantial contributor or family members) from the excise taxes on excess business holdings.

Bill· SS. 1422 (115th)referred

Agriculture Equipment and Machinery Depreciation Act

United States · United States Congress · 22 June 2017

Agriculture Equipment and Machinery Depreciation Act This bill amends the Internal Revenue Code to eliminate the placed-in-service restriction on the depreciation of certain farming business machinery and equipment and to make permanent the five-year recovery period for such property.

Bill· SS. 1418 (115th)referred

Airline Passengers' Bill of Rights

United States · United States Congress · 22 June 2017

Airline Passengers' Bill of Rights This bill directs the Department of Transportation to prescribe regulations relating to: protections for airline passengers from being required to involuntarily relinquish their seats, unless necessary for safety or security; the elimination of the dollar limitations on compensation to passengers denied boarding due to overbooking; compensation to passengers for delayed or cancelled flights; interline agreements between air carriers and other transportation providers; training on the rights of passengers; unreasonable air carrier fees; unrestricted access of consumers to information on schedules, fares, fees, and taxes; accuracy in pricing of tickets and disclosure of lowest fares; and notifications to passengers of their rights and eligibility for refunds. The Federal Aviation Administration must: (1) review existing aircraft cabin evacuation procedures, (2) prohibit any air carrier from reducing seat size or leg room, and (3) report on the quality of food and potable water on passenger aircraft and the sufficiency of flight crews and aircraft. The bill provides a private right of action for passengers aggrieved by airline actions and increases civil penalties on air carriers for violations of passenger protections. The Government Accountability Office must conduct an analysis of cooperative agreements between domestic and foreign air carriers and air carrier mergers.

Bill· SS. 1409 (115th)referred

Technologies for Energy Jobs and Security Act of 2017

United States · United States Congress · 22 June 2017

Technologies for Energy Jobs and Security Act of 2017 This bill amends the Internal Revenue Code to extend and modify tax credits for residential energy efficient property and investments in energy property. The bill modifies the tax credit for residential energy efficient property to extend through 2021 the credits for expenditures for fuel cell property, small wind energy property, and geothermal heat pump property. For each extended credit, the bill phases out the current credit rate of 30% of expenditures by reducing it to 26% or 22%, depending on the date that the property is placed in service. The bill extends the tax credit for investments in energy property for the following property with construction that begins before January 1, 2022: fiber-optic solar energy property, thermal energy property. fuel cell property, microturbine property, combined heat and power system property, and small wind energy property. The bill phases out the current credit rate of 30% for investments in geothermal energy property, fiber-optic solar energy property, fuel cell property, and small wind energy property by reducing it to 26% or 22%, depending on the date that the property is placed in service. The bill also allows an energy tax credit through 2021 for investment in waste heat to power property that does not have a capacity in excess of 50 megawatts. "Waste heat to power property" is property comprising a system which generates electricity through the recovery of a qualified waste heat resource.

Bill· SS. 1408 (115th)referred

A bill to enhance effective prosecution and defense in courts-martial, and for other purposes.

United States · United States Congress · 22 June 2017

This bill amends the National Defense Authorization Act for Fiscal Year 2017 to require of detailed trial and defense counsel in a court-martial that there be adequate supervision and oversight to ensure effective prosecution and defense in the court-martial. The military department concerned may assign the function of supervising and overseeing prosecution or defense in courts-martial by less experienced judge advocates to civilian employees of the department or the Department of Homeland Security, as applicable, who have extensive litigation experience. The bill revises requirements concerning pilot programs on the professional development process for judge advocates to direct the military department concerned to assess the feasibility and advisability of a military justice career track for judge advocates under the department's jurisdiction.

Bill· SS. 1407 (115th)referred

Made in America Deduction Enhancement (MADE) Act

United States · United States Congress · 22 June 2017

Made in America Deduction Enhancement (MADE) Act This bill amends the Internal Revenue Code, with respect to the deduction for income attributable to domestic production activities, to allow an increased deduction for manufacturers that use materials produced in the United States during their production process. The bill allows the increased deduction for taxpayers with a domestic input percentage that exceeds 75%. A "domestic input percentage" is the ratio of: (1) domestically produced input costs, to (2) the total costs of direct material inputs included in the cost of goods sold which are allocable to gross receipts derived from qualified property (tangible personal property other than a film, computer software, sound recordings, a natural resource extracted by the taxpayer, or property produced in a farming business). "Domestically produced input costs" are costs for materials which: (1) become an integral part of property produced by the eligible taxpayer; or (2) can be identified or associated with particular units or groups of units of property produced by the eligible taxpayer, if all or virtually all of the material is produced in the United States.

Bill· HRH.R. 3001 (115th)referred

National Multimodal and Sustainable Freight Infrastructure Act

United States · United States Congress · 22 June 2017

National Multimodal and Sustainable Freight Infrastructure Act This bill directs the Department of Transportation (DOT) to: (1) establish a Multimodal Freight Funding Formula Program to distribute funds to states, and a National Freight Infrastructure Competitive Grant Program to make grants to entities for projects, to improve the efficiency and reliability of freight movement in the United States. The bill: (1) requires national and state freight plans to include strategies and goals to decrease greenhouse gas emissions, local air pollution, water runoff, and wildlife habitat loss; and (2) expands the membership and duties of state freight advisory committees.   The bill amends the Internal Revenue Code to: (1) impose a 1% excise tax upon taxable ground transportation of property (i.e., transportation by freight rail or truck trailer and semitrailer chassis and bodies, suitable for use with a trailer or semitrailer with a gross vehicle weight of 26,000 pounds or more), and (2) deposit such tax revenues into a Freight Trust Fund to finance the Multimodal Freight Funding Formula Program and the National Freight Infrastructure Competitive Grant Program.

Bill· HRH.R. 3009 (115th)referred

Sustainable Water Infrastructure Investment Act of 2017

United States · United States Congress · 22 June 2017

Sustainable Water Infrastructure Investment Act of 2017 This bill amends the Internal Revenue Code to exempt tax-exempt facility bonds for sewage and water supply facilities from the state volume caps on private activity bonds.

Bill· HRH.R. 2974 (115th)referred

Stop Price Gouging Act

United States · United States Congress · 21 June 2017

Stop Price Gouging Act This bill amends the Internal Revenue Code to impose an excise tax on pharmaceutical companies that sell prescription drugs that are subject to price spikes that exceed the annual percentage increase in the medical care consumer price index detailed expenditure category for all urban consumers (U.S. city average). For each taxable prescription drug, the excise tax ranges from 50% to 100% of price spike revenue received by the company, depending on the size of the price spike and including an adjustment for revenue that is due solely to an increase in the cost of the inputs necessary to manufacture the drug. Pharmaceutical companies must submit specified data regarding drug prices and revenue to the Inspector General (IG) of the Department of Health and Human Services (HHS), and the IG must submit an assessment of the data to the Internal Revenue Service. HHS, upon the recommendation of the IG, may exempt certain drugs from the excise tax if: (1) a for-cause price increase exemption should apply; or (2) the drug has an average manufacturer price of not greater than $10 for a 30-day supply and is marketed by at least 3 other holders of applications approved under the Federal Food, Drug, and Cosmetic Act. The Government Accountability Office must examine: (1) how drug manufacturers and health plans establish initial launch prices for newly approved drugs, and (2) alternative methods that have been proposed for setting the price of new drugs.

Bill· SS. 1399 (115th)referred

Partner with Korea Act

United States · United States Congress · 21 June 2017

Partner with Korea Act This bill amends the Immigration and Nationality Act to create an E-4 treaty trader visa category for up to 15,000 nationals of the Republic of Korea (South Korea) each fiscal year who are coming to the United States solely to perform specialty occupation services and with respect to whom the Department of Labor has certified to the Department of Homeland Security and the Department of State that the intending employer has filed an attestation concerning U.S. worker protections with Labor.

Bill· HRH.R. 2977 (115th)referred

Balanced Budget Accountability Act

United States · United States Congress · 21 June 2017

Balanced Budget Accountability Act This bill requires the Office of Management and Budget (OMB), upon adoption by a chamber of Congress of a concurrent budget resolution for a fiscal year, to determine and submit to the Speaker of the House of Representatives or the President pro tempore of the Senate a certification as to whether that chamber has adopted a balanced budget. "Balanced budget" means a concurrent budget resolution providing that for FY2027 and each succeeding fiscal year to which the resolution applies total outlays do not exceed total receipts and are not more than 18% of the gross domestic product for such fiscal year. If OMB does not certify that a chamber has adopted a balanced budget for FY2018 before July 28, 2017, the payroll administrator of each chamber must deposit in an escrow account all payments for compensation of Members of Congress serving in that chamber otherwise required beginning on such date. Such deposits shall be released to such Members on the earlier of: (1) the day on which OMB certifies that the chamber has adopted a balanced budget for FY2018, or (2) the last day of the 115th Congress. The same requirements shall apply for FY2019 if OMB does not certify that a chamber has adopted a balanced budget for FY2019 before April 16, 2018. If OMB does not certify that a chamber has adopted a balanced budget for FY2020, or any succeeding fiscal year, before April 16 of the prior fiscal year, each Member of that chamber shall be paid $1 annually for pay periods beginning on April 16 of the prior fiscal year and ending on the earlier of: the date on which OMB certifies that the chamber has adopted a balanced budget for such fiscal year, or the last day of the same calendar year in which such period begins. This bill requires legislation in the House and Senate that increases revenue to be agreed upon only by an affirmative vote of three-fifths of the Members of that chamber.

Bill· HRH.R. 2950 (115th)referred

Making Public Lands Public Act

United States · United States Congress · 20 June 2017

Making Public Lands Public Act This bill requires the Department of the Interior and the Department of Agriculture (USDA) to ensure that a specified portion of the Land and Water Conservation Fund is made available each fiscal year for projects to: (1) maintain or increase public access to existing federal public land for hunting, fishing, or recreational shooting through the acquisition of rights-of-way or the acquisition of land through equal value land exchanges from willing owners; or (2) enhance, maintain, or restore access on existing roads, trails, or rights-of-way. Interior and USDA must develop a priority list of such projects each year.

Bill· SS. 1383 (115th)referred

Retirement Security Act of 2017

United States · United States Congress · 20 June 2017

Retirement Security Act of 2017 This bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to modify various requirements for employer-provided retirement plans. The bill modifies the qualification requirements for certain multiple employer plans with pooled providers. The bill applies to defined contribution plans that: (1) are sponsored by employers all of which have both a common interest other than having adopted the plan and control of the plan, or (2) have a pooled plan provider. Such a plan that meets specified requirements may not be disqualified or otherwise lose its tax-favored status because a participating employer fails to take actions required with respect to the plan. The bill also: (1) permits pooled employer plans that meet certain requirements to be treated under ERISA as a single employee pension benefit plan or single pension plan that is a multiple employer plan, and (2) modifies reporting requirements for pooled employer and multiple employer plans. With respect to 401(k) retirement plans, the bill: (1) modifies requirements related to default rates for elective deferrals under automatic enrollment plans, the election of safe harbor 401(k) status, and nondiscrimination rules; (2) allows a business-related safe harbor adoption tax credit for small employers, and (3) requires the Department of the Treasury to simplify regulations regarding the timing of participant notices. The bill also: (1) increases the limit on the amount of the credit for small employer pension plan startup costs, (2) allows a business-related tax credit for small employers who include and maintain an automatic contribution arrangement in an employer-sponsored retirement plan, and (3) requires Treasury to modify tax forms to permit individuals to claim the saver's credit on Form 1040EZ.

Bill· SS. 1382 (115th)referred

Department of Defense Talent Management Improvement Act of 2017

United States · United States Congress · 20 June 2017

Department of Defense Talent Management Improvement Act of 2017 This bill suspends for FY2018-FY2022 the fiscal year limit on the number of: (1) commissioned officers serving on active duty in the Army, Air Force, Marine Corps, or Navy; or (2) officers on active duty Reserve or full-time National Guard duty.

Bill· SS. 1379 (115th)referred

Graduate Student Savings Act of 2017

United States · United States Congress · 19 June 2017

Graduate Student Savings Act of 201 7 This bill amends the Internal Revenue Code to allow funds paid to an individual to aid in the pursuit of graduate or postdoctoral study or research to be saved in an Individual Retirement Account (IRA). The bill permits the funds to be considered compensation for purposes of current law provisions that limit annual deductible IRA contributions to the lesser of: (1) the deductible amount permitted under current law, or (2) the compensation includible in the individual's gross income for the year.

Bill· HRH.R. 2931 (115th)referred

Community Economic Assistance Act of 2017

United States · United States Congress · 16 June 2017

Community Economic Assistance Act of 2017 This bill amends the Internal Revenue Code to provide for the establishment of community economic assistance zones that are eligible for certain tax deductions and credits. A zone must be nominated by the governor of the state where it is located and designated by the Department of the Treasury. A nominated area must: have received a Worker Adjustment and Retraining Notification Act notice after December 31, 2014, and met other criteria related to loss of employment; have been (or will be) seriously impacted by changes in trade through loss of employment; or satisfy at least two specified conditions, including status as an energy-transitioning or low-income community and other factors related to employment and economic activity. For businesses or individuals located in or investing in a zone, the bill allows: an employment tax credit, increased expensing, nonrecognition of gain from certain investments, a 3-year carryback of net operating losses, a tax credit for bonds issued for a community economic development plan, a 15-year depreciation period for certain rebuilt and retrofitted property, an increased deduction for start-up expenditures, and an increased new markets tax credit. Treasury must approve community economic development plans using specified criteria and may award grants for assessments to develop the plans. The Department of Commerce must deploy teams to provide support and assistance to a region if: (1) it is requested by the governor, and (2) the region is experiencing or threatened with an abrupt rise of unemployment or other specified economic hardships.

Bill· HRH.R. 2901 (115th)open

Volunteer Income Tax Assistance Permanence Act of 2017

United States · United States Congress · 15 June 2017

Volunteer Income Tax Assistance Permanence Act of 2017 This bill directs the Internal Revenue Service (IRS) to establish a Community Volunteer Income Tax Assistance Matching Grant Program to provide matching funds for the development, expansion, or continuation of tax preparation programs to assist low-income taxpayers and members of underserved populations. Unless otherwise provided by a specific appropriation, the IRS may not allocate more than $30 million per fiscal year (exclusive of costs of administering the program) for the program.

Bill· HRH.R. 2915 (115th)referred

Save Oak Flat Act

United States · United States Congress · 15 June 2017

Save Oak Flat Act This bill repeals the provisions under the Carl Levin and Howard P. "Buck" McKeon National Defense Authorization Act for Fiscal Year 2015 providing for a land exchange between the Department of Agriculture and Resolution Copper Mining, LLC. Under the provisions of that Act, 2,422 acres of Forest Service land located in Pinal County, Arizona, are to be exchanged for various parcels of land owned by Resolution Copper.

Bill· HRH.R. 2929 (115th)referred

Federal Employee Combat Zone Tax Parity Act

United States · United States Congress · 15 June 2017

Federal Employee Combat Zone Tax Parity Act This bill amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the compensation of a federal employee who served in a combat zone or was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone. The bill terminates the exclusion two years after the end of combatant activities in such combat zone.

Bill· HRH.R. 2927 (115th)referred

HIRED Act of 2017

United States · United States Congress · 15 June 2017

Helpful Incentives to Restore the Economic Dream Act of 2017 or the HIRED Act of 2017 This bill amends the Internal Revenue Code to allow a business-related tax credit for 40% of the first-year wages (up to $6,000) paid to an employee as part of an apprenticeship program registered under the National Apprenticeship Act.

Bill· HRH.R. 2916 (115th)referred

Charities Helping Americans Regularly Throughout the Year Act of 2017

United States · United States Congress · 15 June 2017

Charities Helping Americans Regularly Throughout the Year Act of 2017 This bill amends the Internal Revenue Code to modify several tax provisions affecting charitable contributions and tax-exempt organizations. The Internal Revenue Service may determine the standard mileage rate for deducting the cost of using a passenger automobile for charitable purposes (currently set by statute at 14 cents per mile), and the rate may not be less than the rate for medical purposes (17 cents per mile for 2017). The bill modifies the substantiation requirements for charitable contributions to eliminate an exemption for contributions that are reported on a return filed by a tax-exempt organization. Tax-exempt organizations must file their returns in electronic form. The bill excludes from the gross income of an individual who is at least 70-1/2 years of age up to $100,000 in distributions from an individual retirement plan to a donor-advised fund (DAF). The bill also modifies disclosure requirements for DAFs. (A DAF is a fund or account that is separately identified by reference to contributions of a donor or donors. The account is owned and controlled by a sponsoring charitable organization, while the donor retains advisory privileges with respect to the distribution and investment of funds in the account.) The bill reduces from 2% to 1% the excise tax on the investment income of private foundations and eliminates a provision that reduces the rate to 1% if a foundation meets certain distribution requirements. The bill exempts certain philanthropic business holdings from the tax on excess business holdings of private foundations if a foundation meets requirements for exclusive ownership, donating all profits to charity, and independent operation.

Bill· HRH.R. 2902 (115th)referred

IDEA Full Funding Act

United States · United States Congress · 15 June 2017

IDEA Full Funding Act This bill amends the Individuals with Disabilities Education Act to reauthorize and make appropriations for the grant program to assist states and outlying areas in providing special education and related services to children with disabilities. The bill sets the amount to be appropriated for each fiscal year from FY2018-FY2026 as the greater of: (1) a specified amount, or (2) a specified percentage of an amount determined pursuant to a formula that multiplies the number of children receiving special education services by the average per-pupil expenditure in public elementary and secondary schools. The bill appropriates funds for FY2027 and each subsequent fiscal year equal to the greater of a specified amount or 40% of the amount determined using such formula. Amounts appropriated shall be expended consistent with pay-as-you-go requirements.

Bill· SS. 1375 (115th)referred

Save Oak Flat Act

United States · United States Congress · 15 June 2017

Save Oak Flat Act This bill repeals the provisions under the Carl Levin and Howard P. "Buck" McKeon National Defense Authorization Act for Fiscal Year 2015 providing for a land exchange between the Department of Agriculture and Resolution Copper Mining, LLC. Under the provisions of that Act, 2,422 acres of Forest Service land located in Pinal County, Arizona, are to be exchanged for various parcels of land owned by Resolution Copper.

Bill· SS. 1371 (115th)referred

Working Families Tax Relief Act of 2017

United States · United States Congress · 15 June 2017

Working Families Tax Relief Act of 201 7 This bill amends the Internal Revenue Code, with respect to the earned income tax credit, to: (1) increase the credit and reduce the phaseout percentage for taxpayers with no qualifying children, (2) reduce from 25 to 21 the qualifying age for individuals with no children, (3) revise eligibility rules relating to married individuals living apart and qualifying children claimed by another family member, and (4) repeal the denial of such credit for taxpayers with excess investment income. This bill modifies the child tax credit to: (1) increase the amount of the credit and the portion of the credit that is refundable for taxpayers with children under the age of six, and (2) require the dollar amounts of the credit to be adjusted for inflation after 2017.

Bill· SS. 1369 (115th)referred

Stop Price Gouging Act

United States · United States Congress · 15 June 2017

Stop Price Gouging Act This bill amends the Internal Revenue Code to impose an excise tax on pharmaceutical companies that sell prescription drugs that are subject to price spikes that exceed the annual percentage increase in the medical care consumer price index detailed expenditure category for all urban consumers (U.S. city average). For each taxable prescription drug, the excise tax ranges from 50% to 100% of price spike revenue received by the company, depending on the size of the price spike and including an adjustment for revenue that is due solely to an increase in the cost of the inputs necessary to manufacture the drug. Pharmaceutical companies must submit specified data regarding drug prices and revenue to the Inspector General (IG) of the Department of Health and Human Services (HHS), and the IG must submit an assessment of the data to the Internal Revenue Service. HHS, upon the recommendation of the IG, may exempt certain drugs from the excise tax if: (1) a for-cause price increase exemption should apply, or (2) the drug has an average manufacturer price of not greater than $10 for a 30-day supply and is marketed by at least 3 other holders of applications approved under the Federal Food, Drug, and Cosmetic Act. The Government Accountability Office must examine: (1) how drug manufacturers and health plans establish initial launch prices for newly approved drugs, and (2) alternative methods that have been proposed for setting the price of new drugs.

Bill· SS. 1365 (115th)referred

Jessica Kensky and Patrick Downes Act

United States · United States Congress · 15 June 2017

Jessica Kensky and Patrick Downes Act This bill amends the National Defense Authorization Act for Fiscal Year 2017 to include victims of acts of terror in the evaluation and treatment of veterans and civilians at military treatment facilities. The Department of Defense (DOD) shall establish implementing procedures: (1) for outreach and communication to local medical facilities after an act of terror in the United States; (2) to coordinate and provide medical expertise to local medical facilities that are treating victims of an act of terror that caused blast related injuries, mass shooting related injuries, burn related injuries, or other serious injuries; and (3) for medical evaluations of such victims. DOD may not release a victim of an act of terror who is receiving such care to a private health care provider until a comprehensive treatment plan is communicated to the individual or his or her health care provider.

Bill· SS. 1363 (115th)referred

Rural Broadband Deployment Streamlining Act

United States · United States Congress · 15 June 2017

Rural Broadband Deployment Streamlining Act This bill directs the Department of the Interior, for public lands, and the Department of Agriculture, for National Forest System lands, to issue regulations to: (1) streamline the process for the consideration of applications to locate or modify broadband facilities on such lands; and (2) require that such applications be considered and granted on a competitively and technologically neutral, non-discriminatory basis. The bill amends the Middle Class Tax Relief and Job Creation Act of 2012 to require executive agencies to grant or deny within 270 days applications for an easement or right-of-way on federal property to install, construct, and maintain wireless service antenna structures and equipment and backhaul transmission equipment. The Government Accountability Office shall report on: how the Federal Communications Commission (FCC) ensures that the broadband data collected for the National Broadband Map is accurate, complete, and reliable; the extent to which federal agencies or other entities authorized to distribute federal grants or loans for broadband projects rely on such data; FCC actions to address the limitations on using such data for policy or funding decisions; the extent to which interested parties have challenged the accuracy of information on the map; and whether the FCC should collect such data from additional or alternative commercial sources.

Bill· SS. 1358 (115th)referred

Primary Care Enhancement Act of 2017

United States · United States Congress · 14 June 2017

Primary Care Enhancement Act of 2017 This bill amends the Internal Revenue Code to: (1) permit an individual to pay primary care service arrangement costs from a health savings account; and (2) allow an eligible taxpayer enrolled in a high-deductible health plan to take a tax deduction for cash paid into a health savings account, even if the taxpayer is simultaneously enrolled in a primary care service arrangement. Under a "primary care service arrangement," an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee or payment for such services. For the purposes of certain tax-deductible expenses for medical care, the bill expands the definition of "medical care" to include periodic provider fees paid for a defined set of medical services provided on an as-needed basis.

Bill· SS. 1352 (115th)referred

Apprenticeship and Jobs Training Act of 2017

United States · United States Congress · 14 June 2017

Apprenticeship and Jobs Training Act of 2017 This bill amends the Internal Revenue Code to allow employers a business-related tax credit for up to $5,000 for the training of a qualified individual in a qualified apprenticeship program or multi-employer apprenticeship program. A "qualified individual" is an individual who: (1) is an apprentice participating in a qualified apprenticeship program or multi-employer apprenticeship program, (2) has been employed in either program for a period of at least seven months that ends within the taxable year, and (3) is not a highly compensated employee or a seasonal worker. A "qualified apprenticeship program" is a program that: (1) provides qualified individuals with on-the-job training and instruction for a qualified occupation (i.e., a skilled trade occupation in a high-demand mechanical, technical, health care, or technology field); (2) is registered with the Office of Apprenticeship of the Department of Labor or a state apprenticeship agency recognized by the office; and (3) maintains records relating to the qualified individual. A "qualified multi-employer apprenticeship program" is a program in which multiple employers are required to contribute and that is maintained pursuant to one or more collective bargaining agreements. The bill also allows certain distributions, without penalty, from retirement and pension plans to an employee who is serving as a mentor. A "mentor" is a working individual who: (1) has attained age 55; (2) works reduced hours and engages in mentoring activities for at least 20% of such hours; and (3) is responsible for the training and education of employees or students in an area of expertise for which such individual has a professional credential, certificate, or degree.

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