Taxation

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2018

United States · United States Senate · 31 December 2018

To provide further additional continuing appropriations for fiscal year 2019, and for other purposes.

United States · United States Congress · 22 December 2018

DIVISION A--FURTHER ADDITIONAL CONTINUING APPROPRIATIONS ACT, 2019 Further Additional Continuing Appropriations Act, 2019 (Sec. 101) This division amends the Continuing Appropriations Act, 2019 to provide continuing FY2019 appropriations to several federal agencies through the earlier of February 8, 2019 (December 21, 2018, under current law), or the enactment of the applicable appropriations legislation. It is known as a continuing resolution (CR) and ends the partial government shutdown that began when the existing CR expired because seven of the remaining FY2019 appropriations bills have not been enacted. (Five of the FY2019 appropriations bills were enacted earlier this year, including: the Department of Defense Appropriations Act, 2019; the Energy and Water Development and Related Agencies Appropriations Act, 2019; the Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2019; the Legislative Branch Appropriations Act, 2019; and the Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.) The CR extends through February 8, 2019: the Department of Homeland Security Chemical Facility Anti-Terrorism Standards Program; the authority for the Department of Health and Human Services Biomedical Advanced Research and Development Authority to withhold from public disclosure certain technical data or scientific information that reveals vulnerabilities of existing medical or public health defenses against biological, chemical, nuclear, or radiological threats; and an exemption from antitrust laws for meetings and consultations to discuss the development of certain vaccines and drugs related to public health threats such as bioterrorism, pandemics, or epidemics. Additionally, the CR has the effect of extending through February 8, 2019, several authorities and programs that were extended in prior CRs, including: the National Flood Insurance Program, the Violence Against Women Act, the authority for the Environmental Protection Agency to collect and spend certain fees related to pesticides, the Temporary Assistance for Needy Families (TANF) program, and several authorities related to immigration. The CR also delays the release of required Congressional Budget Office and Office of Management and Budget sequestration reports. DIVISION B--MEDICAID EXTENDERS (Sec. 101) The division amends the Deficit Reduction Act of 2005 to make appropriations for FY2019, and otherwise revise, the Money Follows the Person Rebalancing Demonstration Program (Under this program, the Centers for Medicare & Medicaid Services must award grants to state Medicaid programs to assist states in increasing the use of home and community care for long-term care and decreasing the use of institutional care.) (Sec. 102) Additionally, the division temporarily extends the applicability of Medicaid eligibility criteria that protect against spousal impoverishment for recipients of home and community-based services. (Sec. 103) The division also reduces the federal medical assistance percentage (i.e., federal matching rate) for states that have not implemented asset-verification programs for determining Medicaid eligibility. (Sec. 104) The division reduces funding available to the Medicaid Improvement Fund beginning in FY2021. (Sec. 105) This section exempts the budgetary effects of this division from: (1) the Pay-As-You-Go (PAYGO) rules established by the Statutory Pay-As-You-Go Act of 2010 and the FY2018 congressional budget resolution, and (2) certain budget scorekeeping guidelines. It also requires any debits on the statutory PAYGO scorecard for 2019 to be transferred to the 2020 scorecard. (The Statutory Pay-As-You-Go Act of 2010 prohibits certain legislation from increasing the budget deficit. PAYGO scorecards are used to enforce the requirements and determine whether a sequestration order implementing spending cuts is necessary.)

A bill to reinstate the taxation of foreign oil related income, and for other purposes.

United States · United States Congress · 21 December 2018

This bill amends the Internal Revenue Code to reinstate provisions that tax certain foreign oil-related income as foreign base company income under Subpart F (i.e., income of a controlled foreign corporation earned outside the United States). The provisions were repealed in P.L. 115-197 (commonly referred to as the Tax Cuts and Jobs Act).

Faster Access to Federal Student Aid Act of 2018

United States · United States Congress · 20 December 2018

Faster Access to Federal Student Aid Act of 2018 This bill requires the Internal Revenue Service (IRS) to disclose certain tax return information to the Department of Education (ED) for the purpose of administering financial aid and loan programs under the Higher Education Act of 1965. (Under current law, students must obtain their own tax return information from the IRS and submit it to ED.) Upon receiving a request from ED, the IRS must disclose specified tax return information to ED for the purposes of establishing, renewing, administering, and conducting analyses and forecasts for estimating costs related to income-contingent or income-based repayment programs; the discharge of loans based on a total and permanent disability; determining the eligibility for, and the amount of, federal student financial aid; and conducting analyses and forecasts for estimating costs related to federal student financial aid programs. ED may only use the disclosed information for the purposes above and for mitigating risks related to the programs. Mitigating risks includes activities related to analyzing or estimating costs, conducting oversight, developing statistics, and reducing improper payments. It does not include conducting criminal investigations or prosecutions. With the consent of the taxpayer, ED may disclose the return information to certain institutions of higher education, state higher education agencies, and scholarship organizations solely for the use in financial aid programs. The bill also specifies notification and reporting requirements related to the disclosures and the implementation of this bill.

Children of Fallen Servicemembers AMT Relief Act

United States · United States Congress · 20 December 2018

Children of Fallen Servicemembers AMT Relief Act This bill amends the Internal Revenue Code, with respect to the individual alternative minimum tax (AMT), to specify that any annuity paid under the Department of Defense (DOD) Survivor Benefit Plan is considered earned income of a child. This prevents the benefits paid to children from being subject to the AMT. (The DOD program provides a lifetime annuity to survivors of military service members and retirees.)

SHELTER Act of 2018

United States · United States Congress · 20 December 2018

Stronger, Healthier Environment for Low-Income Tenants and Economic Renewal Act of 2018 or the SHELTER Act of 2018 This bill limits or repeals several tax deductions, credits, and related rules that benefit major integrated oil companies. It also repeals royalty relief (suspension of royalties) for (1) natural gas production from deep wells in shallow waters of the Gulf of Mexico, and (2) deep water oil and gas production in the Western and Central Planning Area of the Gulf (including a specified portion of the Eastern Planning Area). Any increase in revenues as a result of this bill must be credited to the Housing Trust Fund, which provides funding to states for activities to increase affordable housing. The bill also specifies requirements for the fund regarding funding for (1) environmental rehabilitation activities, and (2) childhood lead prevention.

Minimum Wage Fairness Act of 2018

United States · United States Congress · 20 December 2018

Minimum Wage Fairness Act of 2018 This bill requires the Department of Labor to identify each fiscal year any states that have reduced their minimum wage or that have reduced a minimum wage increase that would otherwise become effective. Labor must then notify federal agencies that administer programs in such states and such agencies must reduce the funding for the administrative costs of such programs by a percentage equivalent to the reduction in the minimum wage in such states.

To amend the Internal Revenue Code of 1986 to provide an exemption from FIRPTA for interests held by certain foreign insurance companies.

United States · United States Congress · 20 December 2018

This bill exempts interests held by certain foreign insurance companies from provisions of the Foreign Investment in Real Property Tax Act of 1980 that tax foreign individuals or corporations on dispositions of investments in U.S. real property interests.

To amend the Internal Revenue Code of 1986 to allow exclusion of gain or loss on like-kind exchanges of virtual currency.

United States · United States Congress · 20 December 2018

This bill amends the Internal Revenue Code to require the nonrecognition of a taxpayer's gains or losses from like-kind exchanges of virtual currency, in the same manner as gains or losses from like-kind exchanges of real property are currently not recognized.

Tax Fairness for Americans Abroad Act of 2018

United States · United States Congress · 20 December 2018

Tax Fairness for Americans Abroad Act of 2018 This bill allows certain U.S. citizens who are residents of foreign countries to elect to use an alternative tax exclusion for foreign source earned and unearned income.

Token Taxonomy Act

United States · United States Congress · 20 December 2018

Token Taxonomy Act This bill specifies that digital tokens, such as those used in virtual currencies, are not securities for regulatory purposes. The bill also provides for the tax treatment of virtual currencies, including by excluding from gross income any gains from virtual currency transactions up to $600.

Savings Account for Every American Act of 2018

United States · United States Congress · 19 December 2018

Savings Account for Every American Act of 2018 This bill provides for the establishment of tax-exempt savings accounts, which individuals may elect to participate in instead of Social Security. The bill requires (1) employers to maintain payroll deduction programs for the accounts, and (2) employees and employers to make specified contributions to the accounts.

Stop Subsidizing Childhood Obesity Act

United States · United States Congress · 19 December 2018

Stop Subsidizing Childhood Obesity Act This bill amends the Internal Revenue Code to deny a tax deduction for advertising or marketing directed at children (age 14 or under) for food of poor nutritional quality or a brand primarily associated with food of poor nutritional quality. The bill also denies a deduction for related expenses, including: travel; goods or services constituting entertainment, amusement, or recreation; gifts; or other promotion expenses. The Department of the Treasury must enter into a contract with the National Academy of Medicine to develop procedures to evaluate and identify food of poor nutritional quality and brands that are primarily associated with such food. The bill authorizes additional funding to carry out the Fresh Fruit and Vegetable Program under the Richard B. Russell National School Lunch Act.

SWEET Act

United States · United States Congress · 19 December 2018

Sugar-Sweetened Beverages Tax Act of 2018 or the SWEET Act This bill amends the Internal Revenue Code to impose an excise tax on the sale or transfer of any specified sugar-sweetened beverage product by the manufacturer, producer, or importer thereof. The tax rate is 1 cent per 4.2 grams of caloric sweetener contained in such product. This bill transfers revenues from the tax to the Prevention and Public Health Fund for the sole purpose of funding programs and research to reduce the human and economic costs of diabetes, obesity, dental caries, and other diet-related health conditions in priority populations.

Stop Tobacco Sales to Youth Act of 2018

United States · United States Congress · 19 December 2018

Stop Tobacco Sales to Youth Act of 201 8 This bill amends the Jenkins Act to require that the sale and delivery of electronic cigarettes, cigars, and pipe tobacco be regulated in the same manner as traditional tobacco products, including to assess federal, state, and local excise taxes on the sale and delivery of these products.

Fairness and Opportunities for Married Households With Student Loans Act

United States · United States Congress · 19 December 2018

Fairness and Opportunities for Married Households With Student Loans Act This bill amends the Internal Revenue Code to increase to $5,000 the tax deduction for interest on education loans for married couples filing a joint tax return.

Energy Innovation and Carbon Dividend Act of 2018

United States · United States Congress · 19 December 2018

Energy Innovation and Carbon Dividend Act of 2018 This bill imposes a fee on the carbon content of fuels, including crude oil, natural gas, coal, or any other product derived from those fuels that will be used so as to emit greenhouse gases into the atmosphere. The fee is imposed on the producers or importers of the fuels and is equal to the greenhouse gas content of the fuel multiplied by the carbon fee rate. The rate begins at $15 in 2019, increases by $10 each year, and is subject to further adjustments based on the progress in meeting specified emissions reduction targets. The bill also imposes a specified fee on fluorinated greenhouse gases. The bill includes: exemptions for fuels used for agricultural or nonemitting purposes, rebates for facilities that capture and sequester carbon dioxide, and border adjustment provisions that require certain fees or refunds for carbon-intensive products that are exported or imported. The fees must be deposited into a Carbon Dividend Trust Fund and used for administrative expenses and dividend payments to U.S. citizens or lawful residents. The fees must be decommissioned when emissions levels and monthly dividend payments fall below specified levels. The Environmental Protection Agency (EPA) must evaluate the effectiveness of the fees at reducing emissions. If the targets specified in this bill have been met or exceeded, the EPA may review certain regulations related to the fuels and fluorinated greenhouse gases on which the fees have been imposed.

Retirement Security and Savings Act of 2018

United States · United States Congress · 19 December 2018

Retirement Security and Savings Act of 2018 This bill modifies various tax policies, credits, and requirements that apply to employer-provided retirement plans and Individual Retirement Accounts.

MOMMA's Act

United States · United States Congress · 18 December 2018

Mothers and Offspring Mortality and Morbidity Awareness Act or the MOMMA's Act This bill establishes a series of programs and requirements to address maternal mortality in the United States, including expanded coverage under Medicaid and the Children's Health Insurance Program (CHIP) for pregnant and postpartum women. The bill also increases excise taxes on certain tobacco products, including cigarettes.

Retirement Fairness Act

United States · United States Congress · 18 December 2018

Retirement Fairness Act This bill amends the Internal Revenue Code to limit contributions and require increased minimum distributions for individuals with certain retirement plans with balances that exceed $4 million (adjusted for inflation after 2019).

Retirement Parity for Student Loans Act

United States · United States Congress · 18 December 2018

Retirement Parity for Student Loans Act This bill allows certain employer-sponsored retirement plans to make matching contributions for an employee's student loan payments as if the loan payments were salary reduction contributions to the retirement plan.

American Opportunity Accounts Act

United States · United States Congress · 18 December 2018

American Opportunity Accounts Act This bill requires federally funded and managed savings accounts (American Opportunity Accounts) to be established for American children who are under the age of 18. The bill also increases and modifies (1) estate and gift taxes, and (2) capital gains taxes.

Border Bonds for America Act of 2018

United States · United States Congress · 17 December 2018

Border Bonds for America Act of 2018 This bill directs the Department of the Treasury to issue up to $5 billion in bonds in a fiscal year, with proceeds going into a trust fund for the construction of reinforced fencing, physical barriers and related infrastructure for the U.S. southwest border with Mexico.

Increased Transparency in 501(c)(4) Organizations Act of 2018

United States · United States Congress · 13 December 2018

Increased Transparency in 501(c)(4) Organizations Act of 2018 This bill amends the Internal Revenue Code (IRC) to require tax-exempt organizations to make available for public inspection notifications that must be submitted to the Internal Revenue Service regarding the intent to operate under section 501(c)(4) of the IRC.

Taxpayer Penalty Protection Act of 2018

United States · United States Congress · 13 December 2018

Taxpayer Penalty Protection Act of 2018 This bill amends the Internal Revenue Code to establish a safe harbor to reduce the amount of estimated income tax that certain taxpayers are required to pay for 2018. (Under current law, a penalty applies if taxpayers do not use either withholding or estimated tax payments to make a required annual payment before the end of the year. The required payment is the lesser of 90% of the tax for the taxable year or a specified percentage of the preceding year's tax.) For 2018, the bill reduces the percentage of the preceding year's tax from 100% to 80%. For taxpayers with adjusted gross incomes for the preceding year that exceed $150,000, the bill reduces the percentage from 110% to 100%.

Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Treasury relating to "Returns by Exempt Organizations and Returns by Certain Non-Exempt Organizations".

United States · United States Congress · 13 December 2018

This joint resolution nullifies a Department of the Treasury rule (Rev. Proc. 2018-38) that modifies the requirements for information returns filed by certain tax-exempt organizations. The Treasury rule exempts certain tax-exempt organizations that are not 501(c)(3) organizations from the requirement to report the names and addresses of their contributors on returns filed with the Internal Revenue Service (IRS). The organizations must continue to collect and keep the information to make it available to the IRS upon request.

Fairness for Every Driver Act

United States · United States Congress · 12 December 2018

Fairness for Every Driver Act This bill amends the Internal Revenue Code to: (1) terminate and repeal the tax credit for new qualified plug-in electric drive motor vehicles, (2) impose a user fee on alternative fuel vehicles used in the United States, and (3) require the user fees to be transferred to the Highway Trust Fund. "Alternative fuel vehicles" include plug-in electric vehicles, fuel cell electric vehicles, and other motor vehicles propelled to a significant extent by an electric motor that draws power from any source that is not subject to certain fuel taxes.

21st Century American Service Act

United States · United States Congress · 12 December 2018

21st Century American Service Act This bill establishes the 21st Century National Service Program Implementing Taskforce, which shall develop a program to ensure that eligible individuals seeking to volunteer with a national service program shall have the opportunity do so. The bill also excludes national service educational awards from gross income for tax purposes.

Making further additional continuing appropriations for fiscal year 2019, and for other purposes.

United States · United States Congress · 12 December 2018

This bill extends the Temporary Assistance for Needy Families (TANF) program through FY2020, and requires states to collect and report data related to program work-requirements.

Fairness for Crime Victims Act of 2018

United States · United States Congress · 12 December 2018

Fairness for Crime Victims Act of 201 8 This bill amends the Congressional Budget Act of 1974 to establish points of order in the House of Representatives and the Senate against considering provisions in appropriations legislation that contain changes in mandatory programs (CHIMPs) that would cause the amount available for obligation during the fiscal year from the Crime Victims Fund to be less than the three-year average. A CHIMP is a provision that: (1) would have been estimated as affecting direct spending or receipts if the provision were included in legislation other than an appropriations bill; and (2) results in a net decrease in budget authority in the current year or the budget year, but does not result in a net decrease in outlays over the period of the total of the current year, the budget year, and all fiscal years covered under the most recently adopted budget resolution.

American Housing and Economic Mobility Act of 2018

United States · United States Congress · 11 December 2018

American Housing and Economic Mobility Act of 2018 This bill addresses housing affordability and access by establishing a Local Housing Innovation grant program to support efforts to remove barriers to affordable housing; reauthorizing and increasing funding for various specified housing programs; establishing a Middle Class Housing Emergency Fund to support the construction of affordable rental-housing units; establishing a down-payment assistance program; establishing a formula grant program to assist borrowers who have negative equity in their homes; expanding the applicability, and increasing the penalties for violations, of certain requirements for financial institutions to help meet the credit needs of lower-income communities; expanding certain protections under the Fair Housing Act; and otherwise revising provisions related to housing assistance. The bill also lowers estate-tax thresholds, establishes new tax rates above those thresholds, and otherwise modifies provisions related to transfer taxes.

Providing for consideration of the conference report to accompany the bill (H.R. 2) to provide for the reform and continuation of agricultural and other programs of the Department of Agriculture through fiscal year 2023, and for other purposes.

United States · United States Congress · 11 December 2018

Sets forth the rule for consideration of the conference report to accompany the bill (H.R. 2) to provide for the reform and continuation of agricultural and other programs of the Department of Agriculture through FY2023. Prohibits provisions of the War Powers Resolution concerning congressional priority procedures from applying during the remainder of the 115th Congress to a concurrent resolution introduced with respect to Yemen.

Dental Loan Repayment Assistance Act

United States · United States Congress · 11 December 2018

Dental Loan Repayment Assistance Act This bill amends the Internal Revenue Code to exclude from gross income payments received under the federally funded student loan repayment program for full-time faculty members of dental schools with programs in general, pediatric, or public health dentistry. The bill also requires the Government Accountability Office to report to Congress on the participation of dental providers and faculty in areas and schools receiving funding under the program.

Keeping the Promise to American Public Servants Act of 2018

United States · United States Congress · 11 December 2018

Keeping the Promise to American Public Servants Act of 2018 This bill amends the Internal Revenue Code to allow federal employees to deduct certain moving expenses that are reimbursed or furnished in kind to an individual.

Taxpayer First Act of 2018

United States · United States Congress · 10 December 2018

Taxpayer First Act of 2018 This bill modifies requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, management of information technology, and use of electronic systems. The bill includes provisions that establish the IRS Independent Office of Appeals to resolve federal tax controversies without litigation; require the IRS to develop customer service and training strategies; continue the IRS Free File Program; exempt certain low-income taxpayers from payments required to submit an offer-in-compromise; modify certain tax enforcement procedures and requirements; establish requirements for responding to Taxpayer Advocate Directives; permanently authorize the Volunteer Income Tax Assistance Matching Grant Program; modify procedures for whistle-blowers; establish requirements for cybersecurity and identify protection; allow the IRS to require additional taxpayers to file returns electronically; require the IRS Commissioner to appoint a Chief Information Officer; modify requirements for managing information technology; specify requirements for retaining electronic records; prohibit the rehiring of certain IRS employees who were removed for misconduct; make Tax Court judges subject to the same grounds for disqualification as other federal judges; and authorize streamlined critical pay authority for certain IRS information technology positions. The bill requires the IRS to implement online accounts for taxpayers and return preparers, an Internet platform for Form 1099 filings, a fully automated program for disclosing taxpayer information for third-party income verification using the Internet, and uniform standards and procedures for accepting electronic signatures.

Disaster Recovery and Opportunity Act of 2018

United States · United States Congress · 10 December 2018

Disaster Recovery and Opportunity Act of 2018 This bill amends the Internal Revenue Code to allow the chief executive officer (e.g., governor) of a state to designate certain population census tracts in areas related to federally declared disasters as opportunity zones. This makes investments in the areas eligible for various tax incentives.

Lifelong Learning and Training Account Act of 2018

United States · United States Congress · 10 December 2018

Lifelong Learning and Training Account Act of 2018 This bill establishes tax-preferred savings accounts that may be used to pay for training expenses and will be managed by state programs known as Lifelong Learning and Training Account programs. Tax-exempt distributions from an account may be used for training that results in a recognized postsecondary credential, such as an industry-recognized certificate or certification, a license recognized by the federal government or a state, or an associate or baccalaureate degree. The bill specifies contribution limits, age restrictions, and income limits that apply to beneficiaries of the accounts. Accounts that meet the requirements are eligible to receive certain federal matching funds for contributions made by the beneficiary or an employer.

RISE Act

United States · United States Congress · 6 December 2018

Rightfully Investing in Supporting Educators Act or the RISE Act This bill allows a refundable tax credit for certain elementary school teachers, secondary school teachers, and early childhood educators who teach low-income students.

Exercise and Fitness for All Act

United States · United States Congress · 6 December 2018

Exercise and Fitness for All Act This bill requires the Architectural and Transportation Barriers Compliance Board to develop guidelines for exercise or fitness service providers regarding the provision of accessible exercise or fitness equipment, and extends the disabled access tax credit to providers that implement such guidelines.

Online Sales Simplicity and Small Business Relief Act of 2018

United States · United States Congress · 6 December 2018

Online Sales Simplicity and Small Business Relief Act of 2018 This bill prohibits states from imposing a sales tax collection duty on certain remote sellers. A "remote seller" is a person without a physical presence in a state who makes a sale in the state. With respect to remote sellers, a state: (1) may not impose a sales tax collection duty for any sale that occurred before June 21, 2018, and (2) may only impose a sales tax collection duty for a sale that occurs after January 1, 2020. In the case of a small business remote seller (no more than $10 million in gross annual receipts in the United States), a state may not impose a sales tax collection duty on any person other than the purchaser if the sale is made: (1) on or after June 21, 2018; and (2) before the date that is 30 days after the states develop and Congress approves an interstate compact, applicable to the state and sale, governing the imposition of tax collection duties on remote sellers.

WALL Act of 2018

United States · United States Congress · 5 December 2018

WALL Act of 2018 This bill appropriates $25 billion for the construction of a wall on the U.S.-Mexico border. The amount shall remain available until expended. As offsets to the spending, this bill amends the Internal Revenue Code of 1986 to restrict the child tax credit, earned income credits, and lifetime learning credits to those with social security numbers and not prohibited from employment in the United States. Also, individuals who file taxes using an individual taxpayer identification number instead of a social security number shall pay a $300 fee. This bill also sets fines for aliens who improperly enter the United States or overstay their visas.

LIFT (Livable Incomes for Families Today) the Middle Class Act

United States · United States Congress · 5 December 2018

LIFT (Livable Incomes for Families Today) the Middle Class Act This bill establishes a refundable middle class tax credit of up to $3,000 for individuals and up to $6,000 for married individuals filing joint returns. Taxpayers must be at least 18 years of age to receive the credit and may elect to receive payments of the credit in advance on a monthly basis. The bill limits the amount of the credit and eligibility for the credit based on annual income and filing status. Both the income limitations and the amount of the credit must be adjusted for inflation after 2019. The bill also requires the Internal Revenue Service 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. The program must be substantially similar to the Community Volunteer Income Tax Assistance matching grants demonstration program established under the Consolidated Appropriations Act, 2008. The bill expresses the sense of the Senate that the costs of the bill should be offset through (1) repealing P.L. 115-97 (commonly known as the Tax Cuts and Jobs Act), with the exception of provisions that provide relief to taxpayers with under $100,000 in annual income; and (2) assessing a fee on financial institutions with total consolidated assets of more than $50 billion.

United States Ports of Entry Threat and Operational Review Act

United States · United States Congress · 5 December 2018

United States Ports of Entry Threat and Operational Review Act This bill directs U.S. Customs and Border Protection to submit to the congressional homeland security and tax committees a threat and operational analysis of U.S. air, land, and sea ports of entry.

Making further continuing appropriations for fiscal year 2019, and for other purposes.

United States · United States Congress · 3 December 2018

This joint resolution amends the Continuing Appropriations Act, 2019 to provide continuing FY2019 appropriations to several federal agencies through December 21, 2018 (December 7, 2018, under current law). The resolution is known as a continuing resolution (CR) and prevents a partial government shutdown that would otherwise occur when the existing CR expires if any of the 7 remaining FY2019 appropriations bills have not been enacted. (Five of the FY2019 appropriations bills were enacted earlier this year, including: the Department of Defense Appropriations Act, 2019; the Energy and Water Development and Related Agencies Appropriations Act, 2019; the Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2019; the Legislative Branch Appropriations Act, 2019; and the Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2019.) The resolution extends the National Flood Insurance Program through December 21, 2018. It also has the effect of extending through December 21, 2018, several additional authorities and programs that were extended in the existing CR, including the Violence Against Women Reauthorization Act of 2013 and the Temporary Assistance for Needy Families (TANF) block grant.

To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths.

United States · United States Congress · 30 November 2018

This bill amends the Internal Revenue Code to allow the child tax credit to be used for stillbirths. A "stillbirth" is delivery after the involuntary death of an unborn child who was carried in the womb for 20 weeks or more.

No Budget No Recess Act

United States · United States Congress · 30 November 2018

No Budget No Recess Act This bill amends the Congressional Budget Act of 1974 to prohibit the House of Representatives from considering a resolution to adjourn for more than three days in August until the House has approved all of the annual appropriations bills for the fiscal year that begins on October 1 of the year. (Under current law, this restriction applies only to a recess during July.)

Long-Term Care Account Act

United States · United States Congress · 30 November 2018

Long-Term Care Account Act This bill allows tax-exempt long-term care accounts that are funded using a taxpayer's gains from the sale or assignment of a life insurance contract. The bill excludes from gross income (1) the gains that are contributed to the accounts, and (2) distributions from the accounts that are used exclusively for the long-term care expenses of the account beneficiary or the account beneficiary's spouse.

RTP Full Funding Act of 2018

United States · United States Congress · 29 November 2018

RTP Full Funding Act of 2018 This bill requires the Department of Transportation to carry out an assessment of the best available estimate of the total amount of nonhighway recreational fuel taxes received by the Department of the Treasury and transferred to the Highway Trust Fund for the period covered by the assessment. The Federal Highway Administration shall establish financial management information system codes for certain motorized and nonmotorized use projects.

Energy Sector Innovation Credit Act of 2018

United States · United States Congress · 29 November 2018

Energy Sector Innovation Credit Act of 2018 This bill allows investment and production tax credits for electricity-generating facilities that use new or improved technologies that meet specified requirements. The bill also allows a credit for investments in certain retrofits that improve efficiency; decrease water consumption; or reduce, sequester, or control air pollution at existing electricity-generating facilities.

Workforce Development Through Post-Graduation Scholarships Act of 2018

United States · United States Congress · 29 November 2018

Workforce Development Through Post-Graduation Scholarships Act of 2018 This bill amends the Internal Revenue Code to exclude post-graduation scholarship grants from gross income in the same manner as scholarships are currently excluded. A "post-graduation scholarship grant" is a grant provided by a program that: is established by certain tax-exempt organizations; requires the grantee to live and work in an applicable community that meets certain requirements regarding income, out-migration, and bachelor's degree attainment rates; and under which, in accordance with the conditions of a grant, the organization repays any portion of an education loan incurred by an individual to pay higher education expenses. In implementing this bill, the Department of the Treasury must prescribe specified regulations and meet reporting requirements. The Government Accountability Office must report on the post-graduation scholarship grants covered by this bill.