Taxation

Trade Adjustment Assistance Extension Act of 2010

United States · United States Congress · 22 December 2010

Trade Adjustment Assistance Extension Act of 2010 - Amends the Trade and Globalization Adjustment Assistance Act of 2009 to extend trade adjustment assistance (TAA) programs through June 30, 2012. Extends TAA for firms and farmers through June 30, 2013. Extends the single transition deadline for implementing certain merit-based personnel staffing requirements for state administration of TAA to a date not earlier than June 30, 2012. Amends the Internal Revenue Code (IRC) to extend through June 30, 2012, the 80% tax credit for health insurance costs (including advance payments) for TAA (as well as Pension Benefit Guaranty Corporation [PBGC] pension) recipients. Makes TAA recipients who are in a break in training under a training program, or who are receiving unemployment compensation, eligible for such tax credit for the period through June 30, 2012. Amends the IRC, the Employee Retirement Income Security Act of 1974 (ERISA), and the Public Health Service Act (PHSA) to extend through June 30, 2012, the TAA pre-certification period rule disregarding any 63-day lapse in creditable health care coverage for TAA workers. Extends the continued eligibility for the credit for qualifying family members and certain qualified TAA-eligible individuals and PBGC pension recipients for COBRA premium assistance through June 30, 2012. Extends through June 30, 2012, coverage under an employee benefit plan funded by a voluntary employees' beneficiary association established pursuant to an order of a bankruptcy court, or by agreement with an authorized representative. Amends the Trade Act of 1974 to expand the TAA grant program for community college and career training to include individuals who are, or are likely to become, eligible for unemployment compensation or who remain unemployed after exhausting their unemployment benefits. Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) to extend certain customs users fees for the processing of merchandise entered into the United States through March 31, 2020, and other specified customs users fees through April 30, 2020. Amends the Hiring Incentives to Restore Employment Act to increase required estimated tax payments of corporations with at least $1 billion in assets in the third quarter of 2015 by 4.5% to 126.0% of such amount.

A bill to amend the Internal Revenue Code of 1986 to permit the disclosure of certain tax return information for the purposes of missing or exploited children investigations.

United States · United States Congress · 22 December 2010

Amends the Internal Revenue Code to permit the disclosure of tax return information to officers and employees of federal, state, and local law enforcement agencies who are involved in investigations of missing and exploited child cases.

Oil Independence for a Stronger America Act of 2010

United States · United States Congress · 21 December 2010

Oil Independence for a Stronger America Act of 2010 - Establishes in the Executive Office of the President a national energy security program to coordinate federal activities and policies to reduce oil consumption by 8 million barrels per day by calendar 2030. Directs the President to develop a national oil independence plan to meet or exceed such goal. Establishes also in the Executive Office a National Energy Security Council to assist and advise the President in setting and meeting the national oil independence goal. Directs the Secretary of Transportation (DOT) and the Administrator of the Environmental Protection Agency (EPA) to promulgate joint regulations establishing fuel efficiency standards and greenhouse gas emissions limitations to maximize reductions in oil consumption and greenhouse gas emissions for each class of automobiles subject to fuel economy regulations and manufactured for each of model years 2017 through 2030 and for nonroad vehicles. Establishes within the Department of Energy (DOE) a national plug-in electric drive vehicle deployment program and a targeted electric drive vehicle deployment communities program. Directs the Secretary to: (1) develop and publish guidance for model building codes for the inclusion of separate circuits for charging infrastructure in new construction and major renovations of private residences, buildings, or other structures; and (2) award grants to institutions to provide training and education for vocational workforce development to ensure skills needed to work on and maintain plug-in electric drive vehicles and the infrastructure required to support them. Amends the Internal Revenue Code to: (1) allow a refundable personal tax credit to a qualified deployment community taxpayer who purchases a new qualified plug-in electric drive motor vehicle and resides in a selected deployment community; (2) revise the new qualified hybrid motor vehicle credit; and (3) extend and revise the credit for alternative fuel vehicle refueling property. Creates tax-exempt qualified plug-in electric drive motor vehicle refueling property bonds. Amends the Energy Policy Act of 2005 to authorize the Secretary to make guarantees for charging infrastructure and networks of charging infrastructure for plug-in drive electric vehicles, if the infrastructure will be operational prior to December 31, 2016. Amends the Public Utility Regulatory Policies Act of 1978 (PURPA) to require each electric utility to develop a plan to support the use of plug-in electric drive vehicles. Requires the Federal Energy Management Program and the General Services Administration (GSA) to assess the conversion of federal government fleets to plug-in electric drive vehicles. Directs the GSA Administrator to acquire such vehicles and charging infrastructure and deploy them in a range of locations in the federal fleet. Directs the Secretary of Energy to establish the Advanced Batteries for Tomorrow Prize to advance research, development, demonstration, and commercial application of a 500-mile vehicle battery. Creates in the Treasury a 500-mile Battery Fund. Requires the Secretary of Energy to establish a research and development funding program for advanced batteries, plug-in electric drive vehicle components, plug-in electric drive infrastructure, and other related technologies. Directs the Secretary of the Interior to study and report to Congress on: (1) the raw materials needed for the manufacture of components for plug-in electric drive vehicles; and (2) the infrastructure needed to support such vehicles. Establishes the Plug-in Electric Drive Vehicle Technical Advisory Committee. Directs the President to establish the Plug-in Electric Drive Vehicle Interagency Task Force. Requires disposal of an advanced battery from a plug-in electric drive vehicle in accordance with the Solid Waste Disposal Act. Amends the Energy Independence and Security Act of 2007 to direct the Secretary of Energy to guarantee loans to eligible entities for the aggregate purchase of not fewer than 200 qualified automotive batteries (designed for use in qualified plug-in electric drive motor vehicles but purchased for nonautomotive applications) in a calendar year with a total minimum power rating of one megawatt and advanced battery technology. Directs the Secretary to develop and publish model building codes for the inclusion of separate circuits for charging infrastructure in new construction and major renovations of private residences, buildings, or other structures; (2) model construction permitting or inspection processes that allow for the expedited installation of charging infrastructure for purchasers of plug-in electric drive vehicles; and (3) model zoning, parking rules, or other local ordinances that facilitate the installation of, and access to, charging infrastructure. Amends the Internal Revenue Code to allow a tax credit for grid-interactive plug-in vehicles. Directs the Secretary to enter into an agreement with the National Academy of Sciences for a study of the data that may be collected from plug-in electric drive vehicles. Amends the Clean Air Act to direct the EPA Administrator to promulgate regulations to establish: (1) national transportation-related goals for reducing oil consumption and greenhouse gas emissions; and (2) standardized models and related methods for states, metropolitan planning organizations (MPOs), and air quality agencies to address oil savings and emission reduction goals. Requires the Secretary of Transportation to promulgate regulations concerning the consideration of oil consumption and greenhouse gas emissions in transportation planning. Requires metropolitan planning areas and states to develop surface transportation-related oil savings and greenhouse gas emission reduction targets, as well as strategies to meet those targets. Directs the Secretary of Transportation to distribute funds to states and MPOs for investing in transportation greenhouse gas emission reduction programs. Amends the Internal Revenue Code to increase to $230 the amount of qualified transportation fringe (commuter) benefits excluded from an employee's gross income. Makes it the goal of the United States to shift at least 10% of freight shipped by truck to rail or marine shipping by calendar 2020. Directs the Secretary to: (1) develop a national freight transportation options plan; and (2) make grants to states for the capital costs of facilities, infrastructure, and equipment for high priority rail corridor projects necessary to reduce congestion in freight rail transportation. Requires the Comptroller General to study and report on the benefits and costs of electrification of rail corridors. Amends the Internal Revenue Code to allow an investment tax credit for advanced biofuel facilities as well as grants in lieu of credits for advanced biofuel facility property (under division B of the American Recovery and Reinvestment Act of 2009). Includes algae-based biofuel in the definition of cellulosic biofuel. Extends: (1) the cellulosic biofuel producer credit; (2) the special allowance for cellulosic biofuel plant property; (3) certain credits for biodiesel and renewable diesel; (4) alcohol fuels tax credits; and (5) alternative fuel excise tax credits. Allows a tax credit for qualified natural gas motor vehicles and creates tax-exempt natural gas vehicle bonds. Allows an expensing deduction for manufacturing facilities producing vehicles fueled by compressed or liquefied natural gas. Requires the Secretary of the Interior to promulgate regulations for environmental best management practices of oil and gas operators on federal lands. Directs the GSA Administrator to study and report to Congress on means of increasing the number of light-, medium-, and heavy-duty natural gas and liquefied petroleum gas vehicles in the federal fleet. Establishes in DOE an Energy Efficiency Improvement for Heating Oil, Propane, and Kerosene Program to fund state participation in programs operated by a national oilheat research alliance or the Propane Education and Research Council to carry out cost-effective energy efficiency programs for homes and buildings that use home heating oil, propane, and kerosene. Directs the Secretary of Energy to establish a renewable biomass thermal energy loan program of grants to states to support financial assistance by qualified program delivery entities to replace with certain wood or wood-pellet fired boilers any thermal energy systems in commercial or multifamily residential buildings that use heating oil or another petroleum product. Amends the American Recovery and Reinvestment Act of 2009 to: (1) extend the placed-in-service dates applicable to specified alternative energy property eligible for grants in lieu of tax credits; and (2) allow such grants to state utilities with service obligations and mutual or cooperative electric companies.

American Residential Housing Recovery Act of 2010

United States · United States Congress · 21 December 2010

American Residential Housing Recovery Act of 2010 - Directs the Secretary of the Treasury to carry out a shared equity appreciation financing pilot program to analyze the effectiveness of shared equity financing methods that stimulate the flow of private equity capital into the housing sector, while mitigating risk to borrowers. Amends the Internal Revenue Code to allow a tax credit for private investment in shared equity appreciation contracts. Amends the Dodd-Frank Wall Street Reform and Consumer Protection Act to: (1) treat shared equity appreciation contracts as a consumer financial product; and (2) provide for regulatory oversight of shared equity appreciation contracts by the Bureau of Consumer Financial Protection.

Providing for consideration of the Senate amendment to the House amendment to the Senate amendment to the bill (H.R. 3082) making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2010, and for other purposes.

United States · United States Congress · 21 December 2010

Sets forth the rule for consideration of the Senate amendment to the House amendment to the Senate amendment to the bill (H.R. 3082) making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2010.

RIPE Act of 2010

United States · United States Congress · 17 December 2010

Remove Incentives for Producing Ethanol Act of 2010 or the RIPE Act of 2010 - Amends the Clean Air Act to repeal the renewable fuel standard. Amends the Internal Revenue Code to terminate the excise tax credit for alcohol fuel mixtures and the income tax credit for alcohol used as fuel. Amends the Harmonized Tariff Schedule of the United States to provide for the duty free treatment for ethyl alcohol or a mixture containing ethyl alcohol if it is to be used as fuel. Applies such treatment to goods entered, or withdrawn from warehouses for consumption, on or after the 15th day after this Act's enactment.

Transportation Infrastructure Improvements on Federal Lands Act of 2010

United States · United States Congress · 17 December 2010

Transportation Infrastructure Improvements on Federal Lands Act of 2010 - Makes eligible for federal-aid highway assistance preventive maintenance activities on federal lands highways the appropriate federal land management agency demonstrates to the satisfaction of the Secretary of Transportation (DOT) are a cost-effective means of extending the useful life of such a highway. Authorizes the use of Federal Lands Highway Program funds for: (1) trails used primarily for transportation; and (2) maintenance of highways, roads, parkways, and trails used primarily for transportation located on public lands, national parks, and Indian reservations, provided such maintenance will improve the asset management of such facilities. Sets the federal share of the cost of a high priority project located on public lands or an Indian reservation, or in a national park or wildlife refuge, at 100%. Makes eligible for federal-aid highway assistance any projects in the vicinity of a federally owned or managed park, refuge, or recreational area open to the general public (Paul S. Sarbanes Transit in Parks Program) that: (1) are part of an alternative transportation program in which implementation is expected to last more than one year; or (2) involve capital investment grants financing operating costs of fixed guideway projects and systems, buses and related equipment, and bus-related facilities for which capital investment grant assistance has been provided. Earmarks 60% of funds made available to the Paul S. Sarbanes Transit in Parks Program each fiscal year for qualified alternative transportation projects in national parks.

National Emergency Employment Defense Act of 2010

United States · United States Congress · 17 December 2010

National Emergency Employment Defense Act of 2010 - Replaces Federal Reserve notes with United States Money. Instructs the Secretary of the Treasury to originate United States Money to address any negative fund balances resulting from a shortfall in available government receipts to fund government appropriations. Subjects to criminal and civil penalties any person who creates or originates United States Money by lending against deposits through "fractional reserve banking." Prohibits borrowing by the Secretary or by any federal agency or department, independent establishment of the executive branch, or any other instrumentality of the United States (other than a national bank, federal savings association, or federal credit union) from any source other than the Secretary. Requires the Secretary to begin to retire all outstanding instruments of U.S. indebtedness by payment in full of the amount legally due the bearer in United States Money. Prescribes requirements for the entry of United States Money into circulation. Directs the Secretary to purchase all net assets in the Federal Reserve System, including the Federal reserve banks. Requires return to any member bank in the form of United States Money of any reserves held by any Federal reserve bank. Establishes: (1) the Monetary Authority to establish monetary supply policy and monitor the nation's monetary status; (2) the Bureau of the Federal Reserve to administer the origination and entry into circulation of United States Money; (3) the Emergency Board to recommend to Congress when a national emergency requires the President to issue a certification of emergency for the exercise of authority by the Monetary Authority as lender of last resort; and (4) a revolving loan fund in the Treasury for relending to banking institutions. Sets forth a conversion process to replace fractional reserve banking with the lending of United States Money. Sets a ceiling on interest rates. Requires the Monetary Authority to instruct the Secretary to disperse monetary grants to states for public infrastructure, education, health care and rehabilitation, pensions, and paying for unfunded federal mandates. Directs the Secretary to make recommendations to Congress for payment of a tax-free Citizens Dividend to all U.S. citizens residing in the United States in order to provide liquidity to the banking system at the commencement of this Act, before governmental infrastructure expenditures have had a chance to work into circulation. Prescribes requirements for federal funding of education programs, coverage of any deficits in Social Security Trust Fund account, a universal health care plan, resolution of aspects of the mortgage crisis, and a program of interest-free lending of United States Money to state and local governmental entities.

Making further continuing appropriations for fiscal year 2011, and for other purposes.

United States · United States Congress · 17 December 2010

Amends the Continuing Appropriations Act, 2011 (P.L. 111-242) to extend through December 21, 2010, specified continuing appropriations for FY2011.

Providing for consideration of the joint resolution (H.J. Res. 105) making further continuing appropriations for fiscal year 2011, and for other purposes.

United States · United States Congress · 17 December 2010

Sets forth the rule for consideration of the joint resolution (H.J. Res. 105) making further continuing appropriations for fiscal year 2011.

Permanent Tax Relief Act of 2010

United States · United States Congress · 16 December 2010

Permanent Tax Relief Act of 2010 - Makes permanent: (1) the Economic Growth and Tax Relief Reconciliation Act of 2001; and (2) provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 that reduce income tax rates on dividend and capital gains income. Amends the Internal Revenue Code to: (1) provide for annual increases, between 2010 and 2020, in the amount of the alternative minimum tax (AMT) exemption amount for single and married taxpayers; and (2) allow a permanent offset against the AMT for certain nonrefundable tax credits.

Field EMS Quality, Innovation, and Cost Effectiveness Improvements Act of 2010

United States · United States Congress · 16 December 2010

Field EMS Quality, Innovation, and Cost Effectiveness Improvements Act of 2010 - Designates the National Highway Traffic Safety Administration (NHTSA) as the primary federal agency for field emergency medical services (field EMS). Defines "field EMS" as emergency medical services provided to patients prior to or outside a medical facility or other clinical setting.  Requires the Administrator of NHTSA to develop and implement a cohesive national strategy to strengthen the development of field EMS at the federal, state, and local levels. Directs the Administrator to establish: (1) the EQUIP grant program to promote excellence, quality, universal access, innovation, and preparedness in field EMS;  (2) the SPIA grant program to improve field EMS system performance, integration, and accountability; and (3) national guidelines for medical oversight of field EMS.  Authorizes the Administrator to maintain, improve, and expand the National EMS Information System, including the National EMS Database, to insure that database information is available to federal and state policymakers, EMS stakeholders, and researchers. Authorizes the Secretary of Health and Human Services (HHS), acting through the Administrator of the Health Resources and Services Administration, to make grants for the development, availability, and dissemination of field EMS education programs and courses for field EMS personnel. Directs the Secretary to: (1) complete an evaluation of alternative delivery models for medical care through field EMS and the integration of field EMS patients with other medical providers and facilities; and (2) conduct or support up to five demonstration projects to evaluate alternative dispositions of field EMS patients (e.g., transporting such patients by ambulance to alternative medical facilities). Amends title XI (General Provisions) of the Social Security Act to include field EMS as a model for testing by the Center for Medicare and Medicaid Innovation. Amends the Public Health Service Act to require: (1)  the Director of the Center for Quality Improvement and Patient Safety of the Agency for Healthcare Research and Quality to establish a Field EMS Evidence-Based Practice Center to support research to promote the highest quality of emergency medical care in field EMS and the most effective delivery system for such care; and (2) the HHS Secretary to establish an Emergency Care Coordination Center to promote and fund research, collaboration, and preparedness in emergency medicine and trauma health care. Requires the Administrator to establish and administer a National Emergency Medical Services Advisory Council to provide advice and recommendations to federal agencies and a national forum to deliberate on field EMS. Amends the Internal Revenue Code to: (1) establish the Emergency Medical Services Trust Fund; and (2) allow taxpayers to designate a portion of any income tax overpayment and make additional contributions to finance such Fund.

Ike Skelton National Defense Authorization Act for Fiscal Year 2011

United States · United States Congress · 15 December 2010

Ike Skelton National Defense Authorization Act for Fiscal Year 2011 - Authorizes appropriations for the Department of Defense (DOD) for FY2011. Authorizes appropriations to DOD for: (1) procurement, including for aircraft, missiles, weapons and tracked combat vehicles, ammunition, and shipbuilding and conversion; (2) the Joint Improvised Explosive Device Defeat Fund; (3) research, development, test, and evaluation; (4) operation and maintenance; (5) military personnel; (6) Working Capital Funds; (7) the National Defense Sealift Fund; (8) chemical agents and munitions destruction; (9) interdiction and counter-drug activities; (10) the Defense Inspector General; (11) the Defense Health Program; (12) the Armed Forces Retirement Home; (13) overseas contingency operations; (14) chemical demilitarization; (15) the North Atlantic Treaty Organization (NATO) Security Investment Program; (16) National Guard and reserve forces facilities; (17) military base closure and realignment activities; (18) overseas contingency operations military construction; (19) environmental restoration; (20) cooperative threat reduction; and (21) Iraq and Afghanistan security forces. Improve Acquisition Act of 2010 - Sets forth provisions concerning: (1) civilian management of the defense acquisition system; (2) acquisition related functions of chiefs of the armed forces; and (3) performance assessments of the defense acquisition system. Guam World War II Loyalty Recognition Act - Recognizes the suffering and loyalty of Guam residents during World War II. Sets forth provisions concerning: (1) payments for Guam World War II claims; (2) adjudication of claims; and (3) grants to memorialize the occupation of Guam during World War II. Military Construction Authorization Act for Fiscal Year 2011 - Authorizes appropriations for FY2011 for military construction, military family housing, and energy conservation projects. Sets forth provisions or requirements concerning: (1) military personnel policy; (2) education and training; (3) military pay and allowances; (4) DOD organization and management; (5) DOD financial matters; (6) civilian personnel; (7) matters relating to foreign nations; (8) the National Defense Stockpile; (9) military construction; (10) counterterrorism; (11) Guantanamo detainees; (12) body armor; (13) counter-improvised explosive device (IED) database; (14) unmanned aerial vehicles; (15) intelligence information sharing; (16) cybersecurity; (17) missile defense; (18) nuclear weapon stockpiles; and (19) nonproliferation.

End Tax Uncertainty Act of 2010

United States · United States Congress · 15 December 2010

End Tax Uncertainty Act of 2010 - Makes permanent: (1) the Economic Growth and Tax Relief Reconciliation Act of 2001; (2) provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 that reduce income tax rates on dividend and capital gains income; and (3) the repeal, after December 31, 2010, of the estate, gift, and generation-skipping transfer tax. Amends the Internal Revenue Code to: (1) provide for annual increases, between 2010 and 2020, in the amount of the alternative minimum tax (AMT) exemption amount for single and married taxpayers; (2) allow a permanent offset against the AMT for certain nonrefundable tax credits; and (3) reduce to 25% the maximum income tax rate for corporations, including personal service corporations.

Expressing the sense of the Congress that the current Federal income tax deduction for interest paid on debt secured by a first or second home should not be further restricted.

United States · United States Congress · 15 December 2010

Expresses the sense of Congress that the current federal income tax deduction for mortgage interest paid on a first or second home should not be further restricted.

Omnibus Trade Act of 2010

United States · United States Congress · 13 December 2010

Omnibus Trade Act of 2010 - Amends the Trade and Globalization Adjustment Assistance Act of 2009 to extend trade adjustment assistance (TAA) programs until July 1, 2012. Extends TAA for firms and farmers through June 30, 2013. Amends the Internal Revenue Code (IRC) to extend the 80% tax credit for health insurance costs (including advance payments) for TAA recipients for eligible coverage months beginning before July 1, 2012. Makes TAA recipients who are not enrolled in a training program, or who are receiving unemployment compensation, eligible for such tax credit for the period between enactment of this Act and July 1, 2012. Amends the IRC, the Employee Retirement Income Security Act of 1974 (ERISA), and the Public Health Service Act (PHSA) to extend until July 1, 2012, the TAA pre-certification period rule disregarding any 63-day lapse in creditable health care coverage for TAA workers. Extends the continued eligibility for the credit for qualifying family members and certain qualified TAA-eligible individuals and Pension Benefit Guaranty Corporation (PBGC) recipients for COBRA premium assistance through June 30, 2012. Extends until July 1, 2012, coverage under an employee benefit plan funded by a voluntary employees' beneficiary association established pursuant to an order of a bankruptcy court, or by agreement with an authorized representative. Amends the Trade Act of 1974 to expand the TAA grant program for community college and career training to include individuals who are, or are likely to become, eligible for unemployment compensation or who remain unemployed after exhausting their unemployment benefits. Extends duty-free treatment under the Generalized System of Preferences through June 30, 2012. Amends the Andean Trade Preference Act (ATPA), as amended and expanded by Andean Trade Promotion and Drug Eradication Act (ATPDEA), to extend duty-free treatment or other preferential treatment of the products of Colombia and Ecuador through June 30, 2012. Extends through FY2012 preferential treatment for apparel articles assembled in one or more ATPDEA beneficiary countries from regional fabrics or regional components, and specified other type apparel (brassieres). Amends the Harmonized Tariff Schedule of the United States to provide for duty suspensions and reductions through December 31, 2012, for specified chemicals and other products. Imposes and increases and/or decreases the duty on certain chemicals and other products through December 31, 2012. Extends the existing duty suspensions on certain cotton shirting fabrics. Amends the Tax Relief and Health Care Act of 2006 to extend the Pima Cotton Trust Fund through December 31, 2013. Amends the Miscellaneous Trade and Technical Corrections Act of 2004 to require the Secretary of the Treasury (Secretary, unless otherwise noted) to transfer from the Treasury to the Wool Apparel Manufacturers Trust Fund certain amounts sufficient to restore specified payment levels from the Trust Fund for 2010. Directs the U.S. Customs and Border Protection (CBP) to provide for: (1) the liquidation or reliquidation (refund of duties) on certain entries of orange juice from Brazil during the periods August 24, 2005-February 28, 2007, and March 1, 2007-February 29, 2008; and (2) the reliquidation of, and the refund of collected excess antidumping duties (including interest) to the importer of record on certain entries of industrial nitrocellulose from the United Kingdom. Prohibits the Secretary of Homeland Security (DHS), or any other person, from requiring repayment of, or attempting to recoup, duties that were distributed pursuant to the Continued Dumping and Subsidy Offset Act of 2000 in an attempt to offset any amount to be refunded.

Life Sciences Jobs and Investment Act of 2010

United States · United States Congress · 9 December 2010

Life Sciences Jobs and Investment Act of 2010 - Amends the Internal Revenue Code to allow: (1) an increased research tax credit for qualified initial life sciences research expenses; and (2) certain corporations a tax deduction for dividends received which are reinvested in the United States to hire scientists and researchers engaged in life science research, fund life science research at research consortia, eligible small businesses, universities, and federal laboratories, or build or lease new facilities to be used primarily for qualified life sciences research. Terminates such tax incentives after 2015. Defines "qualified initial life sciences research expenses" as amounts, up to $150 million, attributable to the study of biology, biochemistry, biophysics, bioengineering, microbiology, genetics, or physiology, but excluding sociology or psychology. Directs the Commissioner of Internal Revenue to take necessary steps to ensure full compliance with the provisions of this Act and to report to Congress on the status of such compliance and related enforcement.

American Microturbine Manufacturing and Clean Energy Deployment Act of 2010

United States · United States Congress · 9 December 2010

American Microturbine Manufacturing and Clean Energy Deployment Act of 2010 - Amends the Internal Revenue Code to: (1)  allow a 30% energy tax credit for qualified microturbine property; (2) revise the definition of "qualified microturbine property" to increase the maximum nameplate capacity of such property to 5,000 kilowatts; and (3) eliminate the limitation on such credit based upon kilowatt capacity.

A bill to amend the CDBG service cap.

United States · United States Congress · 8 December 2010

Amends the Housing and Community Development Act of 1974 with respect to the use of community development block grant (CDBG) funds to provide public services, including those concerned with employment, crime prevention, child care, health, drug abuse, education, energy conservation, welfare, or recreation needs. Increases from 15% to 25% for FY2011 and FY2012 the limit on the amount of CDBG assistance that may be used for such public services by a unit of general local government. Increase from 15% to 25%, also, for such fiscal years the statewide limit on the use of CDGB assistance by nonentitled communities.

Homebuyer Tax Credit Renewal Act of 2010

United States · United States Congress · 8 December 2010

Homebuyer Tax Credit Renewal Act of 2010 - Amends the Internal Revenue Code to reinstate the first-time homebuyer tax credit for one year beginning on the enactment date of this Act.

Providing for consideration of the Senate amendment to the bill (H.R. 3082) making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2010, and for other purposes.

United States · United States Congress · 8 December 2010

Sets forth the rule for consideration of the Senate amendment to the bill (H.R. 3082) making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2010.

REVIEW OF THE INDEPENDENT AUDIT OF THE LABOR DEPARTMENT'S FISCAL YEAR 2010 CONSOLIDATED FINANCIAL STATEMENTS

United States · United States House of Representatives · 7 December 2010

Incentives for Older Workers Act

United States · United States Congress · 7 December 2010

Incentives for Older Workers Act - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code (IRC) to prohibit a reduction in benefits for an employee under a defined benefit pension plan who has begun a phased retirement and was employed on a substantially full-time basis during the previous 12-month period before phased retirement. Defines "phased retirement" as the period when an employee is employed on substantially less than a full-time basis or with substantially reduced responsibilities after reaching age 50 or completing 30 years of creditable service under the plan. Amends the Social Security Act to raise from 70 to 72 the age up to which inidividuals are allowed to earn delayed retirement credits for purposes of the calculation of increased old-age insurance benefit payments. Revises federal old-age, survivors, and disability insurance benefits requirements to eliminate the 50% reduction in such benefits due to an individual who claims benefits before reaching 66 years old and who continues to work. (Retains the 33 1/3% offset.) Directs the Secretary of Labor to award a grant to establish a National Resource Center on Aging and the Workforce to act as a national information clearinghouse on workforce issues, challenges, and solutions for older workers. Amends the Workforce Investment Act of 1998 (WIA) to revise the composition of state and local workforce investment boards to include representatives of older individuals. Sets aside 5% of WIA funds allocated to local areas for certain adult employment and training activities for activities for older workers. Amends the IRC to expand eligibility for the Work Opportunity Tax Credit to qualified older workers (age 55 or older whose income does not exceed 125% of the poverty line). Allows certain defined benefit pension plans to define normal retirement age as the earlier of the attainment of: (1) a specified allowed age; or (2) at least 30 years of service.

DREAM Act of 2010

United States · United States Congress · 7 December 2010

Development, Relief, and Education for Alien Minors Act of 2010 or DREAM Act of 2010 - Authorizes the Secretary of Homeland Security (DHS) to cancel the removal of, and adjust to conditional nonimmigrant status, an alien who: (1) entered the United States before his or her 16th birthday and has been present in the United States for at least five years immediately preceding this Act's enactment; (2) is a person of good moral character; (3) is not inadmissible or deportable under specified grounds of the Immigration and Nationality Act; (4) has not participated in the persecution of any person on account of race, religion, nationality, membership in a particular social group, or political opinion; (5) has not been convicted of certain offenses under federal or state law; (6) has been admitted to an institution of higher education (IHE) or has earned a high school diploma or general education development certificate in the United States; (7) has never been under a final order of exclusion, deportation, or removal unless the alien has remained in the United States under color of law after such order's issuance, or received the order before attaining the age of 16; and (8) was under age 30 on the date of this Act's enactment. Authorizes the Secretary to waive specified grounds of inadmissibility or deportability for humanitarian, family unity, or public interest purposes. Provides for a $525 application surcharge (in addition to other applicable application fees). Requires an alien to apply for cancellation of removal and conditional nonimmigrant status within one year after the later of: (1) earning a high school diploma or general education development certificate in the United States; or (2) the effective date of related interim regulations. Requires prior to cancellation of removal or granting of conditional nonimmigrant status: (1) an alien to submit biometric and biographic data; and (2) completion of security and law enforcement background checks. Requires an alien applying for relief to: (1) register under the Military Selective Service Act if so required; and (2) undergo a medical examination. Prohibits the Secretary from removing an alien with a pending application who establishes prima facie eligibility for cancellation of removal and conditional nonimmigrant status. Establishes an initial five-year period of conditional nonimmigrant status which shall include employment authorization. Terminates such status if the alien: (1) becomes a public charge; (2) receives a dishonorable or other than honorable military discharge; or (3) ceases to be a person of good moral character, becomes inadmissible or deportable under specified grounds, has participated in racial, religious, social, or political persecution, or has been convicted of certain federal or state offenses. Extends such conditional status for an additional five-year period if the alien: (1) has demonstrated good moral character; (2) is not inadmissible or deportable under specified grounds, has not participated in racial, religious, social, or political persecution, and has not been convicted of certain federal or state offenses; (3) has not abandoned U.S. residency; (4) has earned an IHE degree (or has completed at least two years in a bachelor's or higher degree program) in the United States, or has served in the Armed Forces for at least two years (or if discharged, was honorably discharged); and (5) has provided a list of each elementary school attended in the United States. Authorizes, and sets forth the criteria for, a hardship exception to such extension requirements. Provides for a $2,000 extension application surcharge (in addition to other applicable application fees). Authorizes a conditional nonimmigrant to file an application to adjust his or her status to that of an alien lawfully admitted for permanent residence. Requires such application to be filed during the period beginning 1 year before and ending on either the date that is 10 years after the date of the granting of initial conditional nonimmigrant status or any other expiration date as extended by the Secretary. Requires such application to show that the alien: (1) has demonstrated good moral character; (2) is not inadmissible or deportable under specified grounds, has not participated in racial, religious, social, or political persecution, and has not been convicted of certain federal or state offenses; (3) has not abandoned U.S. residency; and (4) if granted a hardship exception with respect to extension of conditional status, has subsequently complied with the appropriate requirements. Requires an alien, prior to adjusting from conditional to permanent resident status, to: (1) satisfy citizenship and federal tax requirements; (2) submit biometric and biographic data; and (3) have had security and law enforcement background checks completed. Authorizes an alien who adjusts to permanent resident status (and meets other specified requirements) to apply after three years in such status for naturalization. Authorizes: (1) the Secretary to cancel removal and grant conditional nonimmigrant status to an alien who has satisfied the conditional status requirements prior to enactment of this Act; and (2) an alien who has met the appropriate requirements during the entire period of conditional nonimmigrant status to apply for permanent resident status. Sets forth provisions regarding: (1) jurisdiction of the Secretary and the Attorney General; (2) penalties for false application statements; (3) confidentiality of information; (4) higher education assistance; (5) military enlistment; and (6) a Government Accountability Office (GAO) report respecting the number of aliens adjusted under this Act.

Stop Iran's Nuclear Weapons Program Act of 2010

United States · United States Congress · 3 December 2010

Stop Iran's Nuclear Weapons Program Act of 2010 - Amends the Iran Sanctions Act of 1996 to provide for the imposition of three or more sanctions with respect to a person who knowingly: (1) enters into an agreement relating to the purchase of petroleum resources from, or delivery of petroleum resources to, Iran; or (2) purchases, subscribes to, or facilitates the issuance of Iranian sovereign debt. Imposes sanctions with respect to facilitating the extraction or milling of uranium ore in Iran. Subjects a parent entity, with specified exceptions, to penalties for violations of certain sanctions regarding Iran committed by a subsidiary outside of the United States that would be subject to prohibitions if committed inside the United States or by a U.S. person. Amends the Internal Revenue Code to eliminate the amortization of geological and geophysical expenditure tax incentives if certain sanctions regarding the development of Iranian petroleum resources are imposed on any member of an expanded affiliated group whose common parent is a foreign corporation. Amends the Immigration and Nationality Act to make inadmissible certain aliens who engage in activities with Iran for which there are sanctions. Imposes sanctions on affiliates of Iran's Revolutionary Guard Corps (IRGC) and excludes any such affiliates from the United States. Requires additional measures (including foreign assistance, arms, import, and export restrictions) to be taken against a foreign government so identified. Amends the Internal Revenue Code to promote the divestment of investments in Iran by permitting the deferral of tax on gain from the sale of securities in any business that is engaged in certain discouraged activities in Iran if the holder of such securities purchases replacement securities from a business not engaged in such discouraged activities. Expands the the prohibition on U.S. government contracts for persons conducting business with Iran to include contracts that provide: (1) for the export of sensitive technology (any technology determined to be used specifically to either restrict the free flow of unbiased information in Iran or disrupt, monitor, or otherwise restrict speech of the people of Iran); and (2) support to the IRGC. Requires the head of each executive agency to require any person seeking federal grants, loans or loan guarantees, insurance or reinsurance, or technical assistance from the agency to certify that the person does not engage in specified activities with Iran.

U.S. Postal Service Improvements Act of 2010

United States · United States Congress · 2 December 2010

U.S. Postal Service Improvements Act of 2010 - Directs the Office of Personnel Management (OPM) to make a determination or redetermination of postal surplus or supplemental liability consistent with the report submitted by the Postal Regulatory Commission to the United States Postal Service (USPS) and Congress on June 29, 2010. Requires OPM to redetermine the postal surplus or supplemental liability as of the close of FY2010 and for each year thereafter through FY2043. Provides that if the result for a fiscal year is a surplus, that amount shall remain in the Civil Service Retirement and Disability Fund until distribution is authorized as follows:(1) if there is a surplus as of the close of FY2010-FY2016, such amount or any part of it may be transferred to the Postal Service Retiree Health Benefits Fund; (2) if there is a surplus as of the close of FY2017 and each year thereafter, such amount or any part of it may be transferred to such Fund to pay any liability of such Fund; and (3) if all liability to such Fund is paid, amounts may be transferred to the Employees' Compensation Fund or to USPS for repayment of any obligation issued by it. Provides procedures for the transfer of such amounts. Authorizes arbitration boards to consider the financial condition of USPS in rendering decisions. Directs: (1) USPS and the Commission to coordinate actions to identify ways to increase the use of negotiated service agreements for market dominant products by USPS; (2) the Postmaster General to submit a comprehensive strategic plan for guiding area and district field office structure decisions and a plan on the co-location of post offices at retail facilities; and (3) the Commission to submit annual reports on the fiscal stability of the U.S. mailing industry. Establishes in USPS and the Commission an advocate for competition, who shall be responsible for promoting full and open competition, promoting the acquisition of commercial items, and challenging barriers to such acquisition. Directs USPS and the Commission: (1) to issue a policy on contracting officer delegations of authority; (2) to make any delegation of authority outside the functional contracting unit for the procurement of goods or services which exceeds the simplified acquisition threshold available on its website; and (3) within a specified after the award of any noncompetitive contract which exceeds such threshold, to make publicly available the documents containing its justification and approval. Sets forth provisions regarding the review of ethical issues, a ban on certain contracts, and contract voidance and recovery of funds in specified circumstances. Provides for the conversion of retirement eligible postal and federal employees on workers compensation to retirement when they reach retirement age, subject to specified requirements.

To amend the National Defense Authorization Act for Fiscal Year 2010 to improve the Littoral Combat Ship program of the Navy.

United States · United States Congress · 2 December 2010

Amends provisions of the National Defense Authorization Act for Fiscal Year 2010 relating to the Navy's littoral combat ship program to: (1) increase from 10 to 20 the number of such ships authorized to be procured, including any ship control and weapons systems that the Secretary of the Navy determines necessary for such ships; (2) allow one or more contracts to be entered into for such procurement; and (3) require the government to be permitted to conduct a competition for an additional shipyard for ship construction, to be built to a design specification for that ship.

Human Trafficking Fraud Enforcement Act of 2010

United States · United States Congress · 2 December 2010

Human Trafficking Fraud Enforcement Act of 2010 - Authorizes appropriations in FY2011 to establish an office within the Internal Revenue Service (IRS) to investigate and prosecute violations of internal revenue laws by persons that appear to be engaged in sex trafficking of children, transportation and coercion of individuals and minors for the purpose of prostitution, racketeering, forced labor and trafficking in slavery, and importation of aliens for prostitution. Makes victims of sex trafficking eligible for whistleblower awards. Amends the Internal Revenue Code to increase criminal penalties and fines for: (1) attempts to evade or defeat tax attributable to human trafficking and commercial sex acts; (2) willful failure to file returns for tax attributable to income derived from human trafficking and commercial sex acts; and (3) fraud and false statements with respect to tax attributable to human trafficking and commercial sex acts.

Public Employee Pension Transparency Act

United States · United States Congress · 2 December 2010

Public Employee Pension Transparency Act - Amends the Internal Revenue Code to deny tax benefits relating to bonds issed by a state or political subdivision during any period in which such state or political subdivision is noncompliant with specified reporting requirements for state or local government employee pension benefit plans. Requires plan sponsors of a state or local government employee pension benefit plan to file with the Secretary of the Treasury an annual report setting forth: (1) a schedule of the funding status of the plan; (2) a schedule of contributions by the plan sponsor for the plan year; (3) alternative projections for each of the next 20 plan years relating to the amount of annual conotributions, the fair market value of plan assets, current liability, the funding percentage, and other matters specified by the Secretary; (4) a statement of the actuarial assumptions used for the plan year; (5) a statement of the number of plan participants who are retired or separated from service and are either receiving benefits or are entitled to future benefits and those who are active under the plan; (6) a statement of the plan's investment returns; (7) a statement of the degree to which unfunded liabilities are expected to be eliminated; and (8) a statement of the amount of pension obligation bonds outstanding. Directs the Secretary  to develop model reporting statements and create and maintain a public website, with searchable capabilities, for purposes of posting plan information required by this Act.

Airport and Airway Extension Act of 2010, Part IV

United States · United States Congress · 2 December 2010

Airport and Airway Extension Act of 2010, Part IV - Amends the Internal Revenue Code to extend through March 31, 2011: (1) increased excise taxes on aviation fuels and the excise tax on air transportation of persons and property; and (2) the expenditure authority for the Airport and Airway Trust Fund. Makes funds available for the six-month period beginning on October 1, 2010, for airport planning and development and noise compatibility planning projects. Prescribes a formula for calculating funding apportionments and meeting certain other requirements for the six-month period, including a 50% reduction in these apportionments and specified other amounts. Extends through March 31, 2011, the authority of the Secretary of Transportation to make airport improvement project (AIP) grants. Extends through March 31, 2011: (1) the pilot programs for passenger facility fee authorizations at non-hub airports; and (2) disclosure requirements for large and medium hub airports applying for AIP grants. Directs the Secretary to extend through March 31, 2011, the termination date of insurance coverage for domestic or foreign-flag aircraft. Grants the Secretary discretionary authority to further extend such coverage through June 30, 2011. Extends through June 30, 2011, the authority of the Secretary to limit air carrier liability for claims arising out of acts of terrorism. Extends through March 31, 2011: (1) grant eligibility for airports located in the Marshall Islands, Micronesia, and Palau; (2) grants to state and local governments for land use compatibility projects under an AIP; and (3) authority for approving an application of the Metropolitan Washington Airport Authority for an airport development project grant or for permission to impose a passenger facility fee. Amends the Vision 100--Century of Aviation Reauthorization Act to extend through March 31, 2011: (1) the temporary increase to 95% of the federal government's share of certain AIP project costs; and (2) funding for airport development at Midway Island Airport.

To amend the Internal Revenue Code of 1986 to coordinate the reduction in the American Opportunity Tax Credit with Federal Pell Grants, to the extent such grants are attributable to expenses not eligible for such credit.

United States · United States Congress · 2 December 2010

Amends the Internal Revenue Code, with respect to the American Opportunity Tax Credit, to provide that any credit amount which is attributable to a federal Pell Grant under the Higher Education Act of 1965 shall be reduced by the  amount of expenses (other than qualified tuition and related expenses) which are taken into account in determining the cost of attendance at an institution of higher education for the academic period for which the credit amount is being determined.  Modifies the definition of "qualified scholarship," for purposes of the tax exclusion for such scholarships, to eliminate the requirement that such scholarships be used for qualified tuition and related expenses and to include a federal Pell Grant as a qualified scholarship.

A bill to provide for reductions in the number of employees in Federal departments and agencies, freeze Federal employee compensation, reduce funding to the White House and Congress, and for other purposes.

United States · United States Congress · 1 December 2010

Requires the Director of the Office of Management and Budget (OMB) to determine the number of full-time employees in each executive agency with the cooperation of each agency head. Excludes the Department of Defense (DOD) from the definition of "agency" for purpose of this Act. Requires each agency head to take such actions as necessary to reduce the number of full-time employees as determined by OMB by 20% within one year of this Act's enactment. Provides for two 180-day extensions if an agency submits a justification and a plan for completing the reductions. Requires each agency head, in making such reductions, to: (1) minimize the duplication of functions by employees within the agency; (2) restructure employee responsibilities to carry out all essential agency tasks; and (3) report to Congress on actions taken, the restructuring, and resulting savings to the government. Prohibits any adjustment in rates of basic pay or in comparability payments with respect to any employee during FY2011-FY2013. Limits bonuses and cash awards paid by an agency during each such fiscal year to the amount paid during FY2010. Limits the total amount of funds appropriated for FY2011: (1) to the White House and Congress to 85% of the total amount of funds appropriated to them during FY2010; and (2) for acquisition and maintenance of all motor vehicles owned or operated by all agencies to 80% of the total appropriated for that purpose during FY2010.

Middle Class Tax Relief Act of 2010

United States · United States Congress · 1 December 2010

Middle Class Tax Relief Act of 2010 - Makes the general terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2010 (EGTRRA) (i.e., December 31, 2010) inapplicable to provisions of that Act relating to individual income tax rate reductions, tax benefits related to children and adoption, marriage penalty relief, and education. Repeals the terminating date of the Jobs Growth Tax Relief Reconciliation Act of 2003 that applies to reductions in the tax rate for capital gains and dividend income, subject to the income thresholds set forth by this Act.. Amends the Internal Revenue Code to: (1) establish permanent reductions in income tax rates for individual taxpayers whose adjusted gross income is $200,000 or less ($250,000 for married couples filing joint tax returns); (2) allow a permanent exemption from limitations on itemized tax deductions and personal exemptions for individual taxpayers whose adjusted gross income is $200,000 or less ($250,000 for married couples filing joint tax returns); (3) allow a 15% tax rate on capital gains and dividend income for individual taxpayers whose adjusted gross income is $200,000 or less ($250,000 for married couples filing joint tax returns); (4) allow a permanent increase in the refundable portion of the child tax credit; (5) make permanent the increased earned income tax credit and the modifications to such credit enacted by EGTRRA; (6) make permanent the increased ($125,000) expensing allowance for depreciable business and investment property; and (7) extend through 2011 the increased alternative minimum tax (AMT) exemption amounts and the offset against the AMT for certain nonrefundable personal tax credits. Provides for compliance of the budgetary effects of this Act with the Statutory Pay-As-You-Go Act of 2010.

A bill to amend the Internal Revenue Code of 1986 to allow an offset against income tax refunds to pay for restitution and other State judicial debts that are past-due.

United States · United States Congress · 30 November 2010

Amends the Internal Revenue Code to require the chief justice of the highest court of any state that wishes to collect past-due, legally enforceable state judicial debts to designate a single state entity to communicate judicial debt information to the Secretary of the Treasury. Directs the Secretary, upon receiving notice from such an entity that a named person owes a past-due, legally enforceable state judicial debt, to pay such debt from any tax refund due to such person. Defines "state judicial debt" to include court costs, fees, fines, assessments, restitution to victims of crime, and other monies resulting from a judgment or sentence rendered by any court or tribunal of competent jurisdiction handling criminal or traffic cases in the state.

DREAM Act of 2010

United States · United States Congress · 30 November 2010

Development, Relief, and Education for Alien Minors Act of 2010 or DREAM Act of 2010 - Authorizes the Secretary of Homeland Security (DHS) to cancel the removal of, and adjust to conditional nonimmigrant status, an alien who: (1) entered the United States before his or her 16th birthday and has been present in the United States for at least five years immediately preceding this Act's enactment; (2) is a person of good moral character; (3) is not inadmissible or deportable under specified grounds of the Immigration and Nationality Act; (4) has not participated in the persecution of any person on account of race, religion, nationality, membership in a particular social group, or political opinion; (5) has not been convicted of certain offenses under federal or state law; (6) has been admitted to an institution of higher education (IHE) or has earned a high school diploma or general education development certificate in the United States; (7) has never been under a final order of exclusion, deportation, or removal unless the alien has remained in the United States under color of law after such order's issuance, or received the order before attaining the age of 16; and (8) was under age 30 on the date of this Act's enactment. Authorizes the Secretary to waive specified grounds of inadmissibility or deportability for humanitarian, family unity, or public interest purposes. Requires an alien to apply for cancellation of removal and conditional nonimmigrant status within one year after the later of: (1) being admitted to an IHE; (2) earning a high school diploma or general education development certificate in the United States; or (3) enactment of this Act. Requires prior to cancellation of removal or granting of conditional nonimmigrant status: (1) an alien to submit biometric and biographic data; and (2) completion of security and law enforcement background checks. Requires an alien applying for relief to: (1) register under the Military Selective Service Act if so required; and (2) undergo a medical examination. Prohibits the Secretary from removing an alien with a pending application who establishes prima facie eligibility for cancellation of removal and conditional nonimmigrant status. Establishes a 10-year period of conditional nonimmigrant status which shall include employment authorization. Terminates such status if the alien: (1) becomes a public charge; (2) receives a dishonorable or other than honorable military discharge; or (3) ceases to be a person of good moral character, becomes inadmissible or deportable under specified grounds, has participated in racial, religious, social, or political persecution, or has been convicted of certain federal or state offenses. Authorizes a conditional nonimmigrant to file an application to adjust his or her status to that of an alien lawfully admitted for permanent residence. Requires such application to be filed during the period beginning 1 year before and ending on either the date that is 10 years after the date of the granting of conditional nonimmigrant status or any other expiration date as extended by the Secretary. Requires such application to show that the alien: (1) has demonstrated good moral character; (2) is not inadmissible or deportable under specified grounds, has not participated in racial, religious, social, or political persecution, and has not been convicted of certain federal or state offenses; (3) has not abandoned U.S. residency; (4) has earned an IHE degree (or has completed at least two years in a bachelor's or higher degree program) in the United States, or has served in the Armed Forces for at least two years (or if discharged, was honorably discharged); and (5) has provided a list of each secondary school attended in the United States. Authorizes, and sets forth the criteria for, a hardship exception to such adjustment of status requirements. Requires an alien, prior to adjusting from conditional to permanent resident status, to: (1) satisfy citizenship and federal tax requirements; (2) submit biometric and biographic data; and (3) have had security and law enforcement background checks completed. Authorizes an alien who adjusts to permanent resident status (and meets other specified requirements) to apply after three years in such status for naturalization. Authorizes: (1) the Secretary to cancel removal and grant conditional nonimmigrant status to an alien who has satisfied all the conditional status and certain permanent resident status requirements prior to enactment of this Act; and (2) an alien who has met the appropriate requirements during the entire period of conditional nonimmigrant status to apply for permanent resident status. Sets forth provisions regarding: (1) jurisdiction of the Secretary and the Attorney General; (2) penalties for false application statements; (3) confidentiality of information; (4) higher education assistance; (5) military enlistment; and (6) a Government Accountability Office (GAO) report respecting the number of aliens adjusted under this Act.

Making further continuing appropriations for fiscal year 2011, and for other purposes.

United States · United States Congress · 30 November 2010

Amends the Continuing Appropriations Act, 2011 (P.L. 111-242) to extend through December 18, 2010, specified continuing appropriations for FY2011.

Providing for consideration of the joint resolution (H.J. Res. 101) making further continuing appropriations for fiscal year 2011, and for other purposes.

United States · United States Congress · 30 November 2010

Sets forth the rule for consideration of the joint resolution (H.J. Res. 101) making further continuing appropriations for fiscal year 2011.

Emergency Senior Citizens Relief Act of 2010

United States · United States Congress · 29 November 2010

Emergency Senior Citizens Relief Act of 2010 - Amends the Assistance for Unemployed Workers and Struggling Families Act, title II of the American Recovery and Reinvestment Tax Act of 2009, to extend: (1) through 2011 the $250 economic recovery payments to recipients of Social Security, Supplemental Security Income (SSI) (title XVI of the Social Security Act), railroad retirement benefits, and veterans disability compensation or pension benefits; and (2) through 2011 the special tax credit for certain government retirees. Makes additional appropriations through FY2013 to cover such payments.

American Opportunity Tax Credit Extension Act of 2010

United States · United States Congress · 29 November 2010

American Opportunity Tax Credit Extension Act of 2010 - Amends the Internal Revenue Code, with respect to the Hope Scholarship tax credit, to: (1) make permanent increases in the amount of such tax credit; (2) allow such credit for the first four years of post-secondary education (currently, first two years); (3) include course materials in the definition of qualified tuition and related expenses for purposes of such credit; (4) increase adjusted gross income levels for purposes of determining eligibility for such credit and the lifetime learning tax credit; and (5) allow such credit as an offset against the alternative minimum tax (AMT).

To amend the Internal Revenue Code of 1986 to exclude from gross income distributions from individual retirement plans during periods of unemployment in 2009, 2010, and 2011.

United States · United States Congress · 29 November 2010

Excludes from gross income, for income tax purposes, distributions from a tax-exempt retirement plan made after December 31, 2008, and before January 1, 2012, to individuals, including self-employed individuals, who have become unemployed and who have received unemployment compensation for 12 consecutive weeks. Provides that such exclusion shall not apply to any distribution made after the individual has been employed for at least 60 days after the separation from employment.

Taxpayer Receipt Act of 2010

United States · United States Congress · 29 November 2010

Taxpayer Receipt Act of 2010 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide individual taxpayers via U.S. mail by October 15 of each year a tax receipt for income taxes reported for the preceding taxable year. Requires such tax receipt to: (1) state the amount of taxes paid by, and any refund made to, the taxpayer; (2) contain tables listing expenditures in categories of the federal budget and the 10 most costly tax expenditures; (3) contain an annual budget review prepared by the Secretary in consultation with the Congressional Budget Office (CBO); and (4) contain the Internet address of the website of the Department of Treasury providing more detailed tax and spending information.

In the matter of Representative Charles B. Rangel.

United States · United States Congress · 29 November 2010

Requires Representative Charles B. Rangel of New York: (1) to be censured; (2) to be in the well of the House of Representatives for the pronouncement of such censure and the public reading of this resolution by the Speaker of the House; and (3) to pay restitution to the appropriate taxing authorities or the U.S. Treasury for any unpaid estimated taxes outlined in Exhibit 066 on income received from his property in the Dominican Republic, and provide proof of payment to the Committee on Standards of Official Conduct.

Providing for consideration of the Senate amendments to the bill (H.R. 4783) to accelerate the income tax benefits for charitable cash contributions for the relief of victims of the earthquake in Chile, and to extend the period from which such contributions for the relief of victims of the earthquake in Haiti may be accelerated.

United States · United States Congress · 29 November 2010

Sets forth the rule for consideration of the Senate amendments to the bill (H.R. 4783) to accelerate the income tax benefits for charitable cash contributions for the relief of victims of the earthquake in Chile, and to extend the period from which such contributions for the relief of victims of the earthquake in Haiti may be accelerated.

Emergency Senior Citizens Relief Act of 2010

United States · United States Congress · 19 November 2010

Emergency Senior Citizens Relief Act of 2010 - Amends the Assistance for Unemployed Workers and Struggling Families Act, title II of the American Recovery and Reinvestment Tax Act of 2009, to extend: (1) through 2011 the $250 economic recovery payments to recipients of Social Security, Supplemental Security Income (SSI) (title XVI of the Social Security Act), railroad retirement benefits, and veterans disability compensation or pension benefits; and (2) through 2011 the special tax credit for certain government retirees. Makes additional appropriations through FY2013 to cover such payments.

Tax Relief Certainty Act

United States · United States Congress · 18 November 2010

Tax Relief Certainty Act - Eliminates the terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001, thus making the provisions of such Act permanent. Terminates after December 31, 2011, provisions of the Patient Protection and Affordable Care Act increasing tax benefits for adoption. Eliminates the terminating date of the Jobs and Growth Tax Relief Reconciliation Act of 2003 applicable to provisions reducing tax rates on dividends and capital gains. Amends the Internal Revenue Code to: (1) phase-in between 2010 through 2020 increases in the exemption amount for the alternative minimum tax (AMT); and (2) make permanent offsets against the AMT for certain nonrefundable tax credits.

Targeted Tax Lien Act of 2010

United States · United States Congress · 18 November 2010

Targeted Tax Lien Act of 2010 - Amends the Internal Revenue Code to require the Secretary of the Treasury to determine, prior to filing a notice of tax lien for unpaid taxes, that: (1) the lien attaches to distrainable property; (2) the benefit to the government of filing such lien outweighs the harm to the taxpayer; and (3) the filing of such lien will not jeopardize the taxpayer's prospective ability to comply with tax laws or an otherwise viable business taxpayer's prospective ability to secure funding to maintain business operations. Amends the Fair Credit Reporting Act to limit the period in which certain released or erroneously filed federal tax liens may be reported on a consumer 's credit report.

San Bruno Victims Compensation Fairness Act of 2010

United States · United States Congress · 18 November 2010

San Bruno Victims Compensation Fairness Act of 2010 - Excludes from gross income, for income tax purposes: (1) any compensation provided by Pacific Gas and Electric Company to victims of the natural gas transmission line explosion on September 9, 2010, in San Bruno, California; and (2) any gain from the compulsory or involuntary conversion of property destroyed by the San Bruno natural gas transmission line explosion.

Regulated Investment Company Modernization Act of 2010

United States · United States Congress · 17 November 2010

Regulated Investment Company Modernization Act of 2010 - Amends the Internal Revenue Code, with respect to regulated investment companies (RICs), to: (1) allow an unlimited carryforward of the net capital losses of RICs; (2) eliminate restrictions on the investment of RICs in commodities; (3) limit penalties for the failure of RICs to satisfy gross income and asset tests; (4) modify rules for allocating RIC capital gain dividend distributions; (5) include certain nondeductible items of RIC income in earnings and profit calculations; (6) allow RICs that invest exclusively in the shares of other RICs to pass through to their shareholders tax-exempt interest and foreign tax credits, without regard to certain investment limitations; (7) modify rules relating to the declaration of RIC dividends, return of capital distributions, and stock redemptions; (8) allow certain RICs with shares that are redeemable upon demand to treat distributions in redemption of stock as an exchange of fund shares or a dividend for tax purposes; (9) allow a deferral of end-of-year losses of RICs; (10) exempt certain regularly declared exempt-interest dividends of RICs from holding period requirements; (11) increase the annual amount of capital gain net income of RICs required to be distributed; and (12) modify excise tax and penalty rules applicable to RICs.

Tax Relief Certainty Act

United States · United States Congress · 17 November 2010

Tax Relief Certainty Act - Eliminates the terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001, thus making the provisions of such Act permanent. Terminates after December 31, 2011, provisions of the Patient Protection and Affordable Care Act increasing tax benefits for adoption. Eliminates the terminating date of the Jobs and Growth Tax Relief Reconciliation Act of 2003 applicable to provisions reducing tax rates on dividends and capital gains. Amends the Internal Revenue Code to: (1) phase-in between 2010 through 2020 increases in the exemption amount for the alternative minimum tax (AMT); and (2) make permanent offsets against the AMT for certain nonrefundable tax credits.

School Food Recovery Act

United States · United States Congress · 16 November 2010

School Food Recovery Act - Amends the Richard B. Russell National School Lunch Act to allow schools and local educational agencies participating in the school lunch program to donate any excess food under such program to tax-exempt food banks or charitable organizations in their localities.