Tax Relief and Minimum Wage Act of 2006

Summary

Tax Relief and Minimum Wage Act of 2006 - Amends the Internal Revenue Code to extend through 2007 various provisions relating to business investment and economic development, education, research, health care, environmental remediation, and investment in the District of Columbia, Puerto Rico, and American Samoa. Revises the system of tax incentives for investment in New York Liberty Zone property. Modifies tax administration provisions relating to awards for whistleblowers, frivolous tax filings, authority of the Internal Revenue Service to disclose tax return information, and refund rules for aviation kerosene. Authorizes the issuance of tax-exempt zone academy bonds and rural renaissance bonds. Allows expensing of mine safety equipment and a tax credit for mine rescue team training costs. Allows a taxpayer election to deduct certain gain from timber sales. Suspends until 2008 the disallowance of the tax deduction for business travel expenses of a spouse. Amends the Fair Labor Standards Act of 1938 to increase the federal minimum wage rate. Applies such increased wage rate to the Commonwealth of the Northern Mariana Islands. Surface Mining Control and Reclamation Act Amendments of 2006 - Amends the Surface Mining Control and Reclamation Act of 1977 to: (1) reauthorize the Abandoned Mine Reclamation Fund (AMR Fund) through FY2021; (2) reduce rates of reclamation fees payable by mine operators to the AMR Fund; and (3) revise allocations of payments to states for reclamation of abandoned mines. Amends the Internal Revenue Code with respect to liability of mine operators for payment of health care premiums of retired miners.

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Timeline

1. 3 August 2006

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 3 August 2006

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 3 August 2006 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 3 August 2006

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 3 August 2006

  ViewDownloadOpen at official source

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• Introduced in Senate

  summary · EN · 3 August 2006

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Sen. Stabenow, Debbie [D-MI] · D · Sponsor
• Sen. Menendez, Robert [D-NJ] · D · Sponsor
• Sen. Kerry, John F. [D-MA] · D · Sponsor
• Sen. Clinton, Hillary Rodham [D-NY] · D · Sponsor
• Sen. Obama, Barack [D-IL] · D · Sponsor
• Sen. Leahy, Patrick J. [D-VT] · D · Sponsor
• Sen. Johnson, Tim [D-SD] · D · Sponsor
• Sen. Lieberman, Joseph I. [ID-CT] · D · Sponsor
• Sen. Durbin, Richard J. [D-IL] · D · Sponsor
• Sen. Biden, Joseph R., Jr. [D-DE] · D · Sponsor
• Sen. Dayton, Mark [D-MN] · D · Sponsor
• Sen. Feinstein, Dianne [D-CA] · D · Sponsor
• Sen. Levin, Carl [D-MI] · D · Sponsor
• · ssfi00 · Standing

Related records

• related to → Estate Tax and Extension of Tax Relief Act of 2006