cheaptrix/UnitedStatesSentateAndHouseBillsAndSummaries huggingface dataset:
S Corporation Permanent Tax Relief Act of 2014

To amend the Internal Revenue Code of 1986 to make permanent the reduced recognition period for built-in gains of S corporations. 1. Reduced recognition period for built-in gains of S corporations made permanent (a) In general Paragraph (7) of section 1374(d) (7) Recognition period (A) In general The term recognition period 5-year (B) Installment sales If an S corporation sells an asset and reports the income from the sale using the installment method under section 453, the treatment of all payments received shall be governed by the provisions of this paragraph applicable to the taxable year in which such sale was made. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2013. 1. Short title This Act may be cited as the Permanent S Corporation Built-in Gains Recognition Period Act of 2014 2. Reduced recognition period for built-in gains of S corporations made permanent (a) In general Paragraph (7) of section 1374(d) (7) Recognition period (A) In general The term recognition period 5-year (B) Installment sales If an S corporation sells an asset and reports the income from the sale using the installment method under section 453, the treatment of all payments received shall be governed by the provisions of this paragraph applicable to the taxable year in which such sale was made. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2013. May 2, 2014 Reported with an amendment, committed to the Committee of the Whole House on the State of the Union, and ordered to be printed

Summary: S Corporation Permanent Tax Relief Act of 2014 - Amends the Internal Revenue Code, with respect to the taxation of S corporations, to make permanent: (1) the reduction of the period (10 to 5 years) during which the built-in gains of such corporations are subject to tax, and (2) the rule requiring an adjustment to the basis of an&nbsp;shareholder's stock in an S corporation that makes tax deductible contributions of appreciated property.&nbsp; Prohibits the entry of the budgetary effects of this Act on any PAYGO (Pay As You Go) scorecard.
Tax Return Preparer Accountability Act of 2014

To amend title 31, United States Code, to direct the Secretary of the Treasury to regulate tax return preparers. 1. Short title This Act may be cited as the Tax Return Preparer Accountability Act of 2014 2. Regulation of tax return preparers who are not representatives practicing before the Department of the Treasury (a) In general Subchapter II of chapter 3 330A. Tax return preparers who are not representatives practicing before the Department of the Treasury (a) The Secretary of the Treasury shall, under regulations prescribed by the Secretary, regulate any tax return preparers who are not regulated by the Secretary under section 330. (b) (1) The Secretary may impose a penalty of $1,000 for each Federal tax return, document, or other submission prepared by a tax return preparer during a period in which the tax return preparer— (A) is not in compliance with the regulations promulgated under this section, or (B) is suspended or disbarred from acting as a tax return preparer under such regulations. Any penalty imposed under the preceding sentence shall be in addition to any other penalty which may be imposed. (2) No penalty may be imposed under paragraph (1) with respect to any failure if it is shown that such failure is due to reasonable cause. (c) For purposes of this section: (1) The term tax return preparer section 7701(a)(36) (2) The terms Secretary of the Treasury Secretary . (b) Clerical amendment The table of sections for subchapter II of chapter 3 330A. Tax return preparers who are not representatives practicing before the Department of the Treasury. . (c) Effective date The amendments made by this section shall apply with respect to returns prepared for taxable years ending after the date of the enactment of this Act.

Summary: Tax Return Preparer Accountability Act of 2014 -&nbsp;Amends the Internal Revenue Code to require the Secretary of the Treasury to regulate tax return preparers who are not otherwise subject to regulation. Authorizes the Secretary to impose a $1,000 penalty for each federal tax return or other document prepared by a tax return preparer during a period in which&nbsp;such preparer: (1) is not in compliance with applicable Treasury regulations, or (2) is suspended or disbarred from acting as a tax return preparer under such regulations.
Growth Zones Opportunity Act

To amend the Internal Revenue Code of 1986 to extend the tax incentives for empowerment zones and renewal communities. 1. Short title This Act may be cited as the Growth Zones Opportunity Act 2. Extension of empowerment zone tax incentives (a) In general Clause (i) of section 1391(d)(1)(A) December 31, 2013 December 31, 2020 (b) Increased exclusion of gain on stock of empowerment zone businesses Subparagraph (C) of section 1202(a)(2) of such Code is amended— (1) by striking December 31, 2018 December 31, 2025 (2) by striking 2018 2025 (c) Treatment of certain termination dates specified in nominations In the case of a designation of an empowerment zone the nomination for which included a termination date which is contemporaneous with the date specified in subparagraph (A)(i) of section 1391(d)(1) (d) Effective date The amendments made by this section shall apply to periods after December 31, 2013. 3. Extension of renewal community tax incentives (a) Additional period Section 1400E(b) (3) Additional period In the case of any designation of an area as a renewal community which terminated under subparagraph (A) or (B) of paragraph (1) on December 31, 2009— (A) such designation shall be in effect for an additional period beginning on January 1, 2014 and ending on December 31, 2020, (B) sections 1400F shall be applied with respect to such area for such additional period— (i) by substituting December 31, 2013 December 31, 2001 (ii) by substituting January 1, 2014 January 1, 2002 (iii) by substituting January 1, 2021 January 1, 2010 (iv) by substituting December 31, 2025 December 31, 2014 (C) section 1400J shall be applied with respect to such area for such additional period— (i) by substituting December 31, 2013 December 31, 2001 (ii) by substituting January 1, 2021 January 1, 2010 . (b) Effective date The amendment made by this section shall apply to periods after December 31, 2013.

Summary: Growth Zones Opportunity Act - Amends the Internal Revenue Code to extend: (1) through 2020, tax incentives for areas designated as empowerment zones; (2) through 2025, the increased exclusion from gross income of gain from the sale or exchange&nbsp;of&nbsp;the small business&nbsp;stock of empowerment zone businesses; and (3) through 2020, tax incentives for areas designated as a renewal community.
Gold Medal Technical Corrections Act of 2014


Summary: (This measure has not been amended since it was introduced. The summary of that version is repeated here.) Gold Medal Technical Corrections Act of 2014 - Amends federal law to authorize the Speaker of the House of Representatives and the President pro tempore of the Senate (currently, the President) to present, on behalf of Congress, a gold medal to Reverend Doctor Martin Luther King, Jr. and his widow Coretta Scott King in recognition of their service to the nation. Requires, following award of the gold medal, that it be given to the Smithsonian Institution to be available for display as appropriate and made available for research. Expresses the sense of Congress that the Smithsonian Institution shall make the gold medal available for display, particularly at the National Museum of African American History and Culture, or for appropriate loan to be displayed elsewhere, particularly at other appropriate locations associated with their lives. Amends federal law authorizing the award of a single congressional gold medal to honor collectively the Montford Point Marines, U.S. Marine Corps, in recognition of their dedicated service during World War II. Requires, following award of the gold medal, that it be given to the Smithsonian Institution to be available for display as appropriate and made available for research. Expresses the sense of Congress that the Smithsonian shall make the gold medal available for display, particularly at the National Museum, or for appropriate loan to be displayed elsewhere, particularly at other appropriate locations associated with the Montford Point Marines.
The Stop Punishing Innocent Taxpayers Act

To amend title 31, United States Code, to restore the 10-year statute of limitations applicable to collection of debt by administrative offset. 1. Short title This Act may be cited as The Stop Punishing Innocent Taxpayers Act 2. Restoration of statute of limitations (a) In general Section 3716(e) (e) This section does not apply— (1) to a claim under this subchapter that has been outstanding for more than 10 years; or (2) when a statute explicitly prohibits using administrative offset or setoff to collect the claim or type of claim involved. . (b) Retroactivity In the administration of section 3716(e) (1) Section 14219 of the Food, Conservation, and Energy Act of 2008 ( Public Law 110–234 7 U.S.C. 8701 (2) Section 14219 of the Food, Conservation, and Energy Act of 2008 ( Public Law 110–246

Summary: Stop Punishing Innocent Taxpayers Act -&nbsp;Prohibits any administrative offset of a claim asserted by the federal government that has been outstanding for more than 10 years.
Faith and Fairness Act of 2014

To amend the Internal Revenue Code of 1986 to expand the definition of minister for purposes of excluding the rental value of a parsonage from gross income to include duly recognized officials of nontheistic spiritual, moral, or ethical organizations. 1. Short title This Act may be cited as the Faith and Fairness Act of 2014 2. Exclusion of rental value of parsonages (a) In general Section 107 For purposes of this section, the term minister of the gospel . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Summary: Faith and Fairness Act of 2014 - Amends the Internal Revenue Code to define "minister of the gospel" for purposes of the tax exclusion of the rental value of a home or rental allowance provided to such minister&nbsp;to include any duly recognized official of a religious, spiritual, moral, or ethical organization (whether theistic or not).
LUMMA

To provide for the legitimate use of medicinal marijuana in accordance with the laws of the various States. 1. Short title This Act may be cited as the Legitimate Use of Medicinal Marijuana Act LUMMA 2. Scheduling of marijuana; prescriptions (a) Schedule Marijuana is moved from schedule I of the Controlled Substances Act to schedule II of such Act. (b) Prescription (1) In general In a State in which marijuana may be prescribed by a physician for medical use under applicable State law, no provision of the Controlled Substances Act (21 U.S.C. 801 et seq.) or of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 301 et seq.) shall prohibit or otherwise restrict— (A) the prescription of marijuana by a physician for medical use; (B) an individual who is an authorized patient from obtaining, possessing, transporting within the individual’s State, or using marijuana for that individual’s medical use; (C) an individual authorized under State law to obtain, possess, transport within their State, or manufacture marijuana, from obtaining, possessing, transporting within that State, or manufacturing marijuana pursuant to that authorization; or (D) a pharmacy or other entity authorized under State law to distribute medical marijuana to an authorized patient, from obtaining or possessing marijuana for that purpose, or from distributing marijuana to an authorized patient for medical use. (2) Production No provision of the Controlled Substances Act ( 21 U.S.C. 801 et seq. 21 U.S.C. 301 et seq. 3. Definitions In this Act— (1) the term authorized patient (2) the term physician (A) graduated from a college of medicine or osteopathy; and (B) is licensed by the appropriate State board; (3) the term prescription (4) the term State 4. Relation of Act to certain prohibitions relating to smoking This Act does not affect any Federal, State, or local law regulating or prohibiting smoking in public.

Summary: Legitimate Use of Medical Marijuana Act or the LUMMA -&nbsp;Transfers marijuana from schedule I to schedule II of the Controlled Substances Act (CSA). Provides that in a state in which marijuana may be prescribed for medical use under state law, no provision of the CSA or of the Federal Food, Drug, and Cosmetic Act shall prohibit or otherwise restrict: (1) the prescription of marijuana for medical use; (2) an authorized patient from obtaining, possessing, transporting, or using marijuana for that individual's medical use; (3) an individual from obtaining, possessing, transporting, or manufacturing marijuana pursuant to an authorization under state law; (4) a pharmacy or other entity authorized under state law to distribute medical marijuana to an authorized patient for medical use from obtaining, possessing, or distributing marijuana for that purpose; or (5) an entity authorized by such state from producing, processing, or distributing marijuana for&nbsp; prescribed medical use.
To repeal the Patient Protection and Affordable Care Act and health care-related provisions in the Health Care and Education Reconciliation Act of 2010.


Summary: Repeals the Patient Protection and Affordable Care Act, effective as of its enactment. Restores provisions of law amended by such Act. Repeals the health care provisions of the Health Care and Education and Reconciliation Act of 2010, effective as of the Act's enactment. Restores provisions of law amended by the Act's health care provisions.
Small Business Growth and Investment Act of 2014

To amend the Internal Revenue Code of 1986 to adjust the limits on expensing of certain depreciable business assets. 1. Short title This Act may be cited as the Small Business Growth and Investment Act of 2014 2. Expensing certain depreciable business assets (a) In general Section 179(b) (1) in paragraph (1)(C), by striking $25,000 $250,000 (2) in paragraph (2)(C), by striking $200,000 $800,000 (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2013.

Summary: Small Business Growth and Investment Act of 2014 - Amends the Internal Revenue Code to increase: (1) the expensing allowance for depreciable business property to $250,000 for taxable years beginning after 2013, and (2) the threshold level for such property over which the expensing allowance is reduced to $800,000.&nbsp;&nbsp;
To amend the East Bench Irrigation District Water Contract Extension Act to permit the Secretary of the Interior to extend the contract for certain water services.

To amend the East Bench Irrigation District Water Contract Extension Act to permit the Secretary of the Interior to extend the contract for certain water services. 1. East Bench Irrigation District contract extension Section 2(1) of the East Bench Irrigation District Water Contract Extension Act ( Public Law 112–139 4 years 10 years July 17, 2014 Committed to the Committee of the Whole House on the State of the Union and ordered to be printed

Summary: (This measure has not been amended since it was introduced. The summary of that version is repeated here.) Amends the East Bench Irrigation District Water Contract Extension Act to permit the Secretary of the Interior to extend the contract for water services between the United States and the East Bench Irrigation District until the earlier of: (1) that date that is 10 years (currently, 4 years) after the date on which the contract would have expired if such Act had not been enacted, or (2) the date on which a new long-term contract is executed by the parties to the contract.
To designate the facility of the United States Postal Service located at 500 North Brevard Avenue in Cocoa Beach, Florida, as the "Richard K. Salick Post Office".


Summary: (This measure has not been amended since it was introduced. The summary of that version is repeated here.) Designates the facility of the United States Postal Service located at 500 North Brevard Avenue in Cocoa Beach, Florida, as the "Richard K. Salick Post Office."
To remove a use restriction on land formerly a part of Acadia National Park that was transferred to the town of Tremont, Maine, and for other purposes.

To remove a use restriction on land formerly a part of Acadia National Park that was transferred to the town of Tremont, Maine, and for other purposes. 1. Use restriction removed The Act entitled An Act to authorize the conveyance, for school purposes, of certain land in Acadia National Park to the town of Tremont, Maine, and for other purposes Lands conveyed to the town of Tremont, Maine, under the Act known as NPS Tract 06–126, which were conveyed by the National Park Service in deed recorded at the Hancock County Registry of Deeds Book 737 Page 467, National Park Service Deed 377, shall no longer be required to be used exclusively and perpetually for school purposes and upon the discontinuance of such use of said land, or any part thereof, shall no longer be required to revert to the United States. July 17, 2014 Committed to the Committee of the Whole House on the State of the Union and ordered to be printed

Summary: (This measure has not been amended since it was introduced. The summary of that version is repeated here.) Declares that specified lands in Acadia National Park in Maine, which were conveyed by the National Park Service to the town of Tremont, Maine, for school purposes, shall no longer be required to be used exclusively and perpetually for such purposes, and upon their discontinuance of such a use, shall no longer be required to revert to the United States.
No Bonuses for Tax Delinquent IRS Employees Act of 2014

To prohibit the provision of performance awards to employees of the Internal Revenue Service who owe back taxes. 1. Short title This Act may be cited as the No Bonuses for Tax Delinquent IRS Employees Act of 2014 2. Prohibition on performance awards to IRS employees who owe back taxes (a) In general The Commissioner of the Internal Revenue Service shall not provide any performance award (including, but not limited to, bonuses, step increases, and time off) to an employee of the Internal Revenue Service who owes an outstanding Federal tax debt. (b) Outstanding Federal tax debt For purposes of this section, the term outstanding Federal tax debt

Summary: No Bonuses for Tax Delinquent IRS Employees Act of 2014 - Prohibits the payment of&nbsp;any performance award (including, but not limited to, bonuses, step increases, and time off) to an employee of the Internal Revenue Service (IRS)&nbsp;who owes an outstanding federal tax debt.
To designate the medical center of the Department of Veterans Affairs located at 3900 Woodland Avenue in Philadelphia, Pennsylvania, as the "Corporal Michael J. Crescenz Department of Veterans Affairs Medical Center".

To designate the medical center of the Department of Veterans Affairs located at 3900 Woodland Avenue in Philadelphia, Pennsylvania, as the Corporal Michael J. Crescenz Department of Veterans Affairs Medical Center 1. Corporal Michael J. Crescenz Department of Veterans Affairs Medical Center (a) Designation The medical center of the Department of Veterans Affairs located at 3900 Woodland Avenue in Philadelphia, Pennsylvania, shall be known and designated as the Corporal Michael J. Crescenz Department of Veterans Affairs Medical Center (b) References Any reference in a law, map, regulation, document, paper, or other record of the United States to the medical center referred to in subsection (a) shall be deemed to be a reference to the Corporal Michael J. Crescenz Department of Veterans Affairs Medical Center

Summary: Designates the Department of Veterans Affairs (VA) medical center at 3900 Woodland Avenue in Philadelphia, Pennsylvania, as the &quot;Corporal Michael J. Crescenz Department of Veterans Affairs Medical Center.&quot;
Stop Penalizing Taxpayers for Sports Owner Fouls Act of 2014

To amend the Internal Revenue Code of 1986 to disallow a deduction for any fine paid by an owner of professional sports franchise. 1. Short title This Act may be cited as the Stop Penalizing Taxpayers for Sports Owner Fouls Act of 2014 2. Denial of deduction for fines paid by owner of professional sports franchise (a) In general Section 162 (q) Fines and penalties paid by owners of professional sports franchises In the case of an individual who owns (directly or indirectly) a professional sports franchise, no deduction shall be allowed under subsection (a) for any fine or similar penalty paid to the professional sports league or association of which the franchise is a member. . (b) Effective date The amendment made by this section shall apply to amounts paid or incurred after December 31, 2013.

Summary: Stop Penalizing Taxpayers for Sports Owner Fouls Act of 2014 - Amends the Internal Revenue Code to deny to an individual who owns a professional sports franchise a tax deduction for any fine or similar penalty paid by such owner&nbsp;to the professional sports league or association.
To modify the definition of "antique firearm".

To modify the definition of antique firearm 1. Amendment to title 18, United States Code Section 921(a)(16)(A) 1898 1913 2. Amendment to Internal Revenue Code of 1986 Subsection (g) of section 5845 1898 1913

Summary: Modifies the definition of &ldquo;antique firearm&rdquo; under federal firearms provisions and the Internal Revenue Code to include firearms manufactured in or before 1913 (currently, 1898).
To authorize early repayment of obligations to the Bureau of Reclamation within the Northport Irrigation District in the State of Nebraska.

To authorize early repayment of obligations to the Bureau of Reclamation within the Northport Irrigation District in the State of Nebraska. 1. Early repayment of construction costs (a) In general Notwithstanding section 213 of the Reclamation Reform Act of 1982 ( 43 U.S.C. 390mm District (b) Applicability of full-Cost pricing limitations On discharge, in full, of the obligation for repayment of all construction costs described in subsection (a) that are allocated to all land the landowner owns in the District in question, the parcels of land shall not be subject to the ownership and full-cost pricing limitations under Federal reclamation law (the Act of June 17, 1902, 32 Stat. 388, chapter 1093), and Acts supplemental to and amendatory of that Act ( 43 U.S.C. 371 et seq. 13 U.S.C. 390aa et seq. (c) Certification On request of a landowner that has repaid, in full, the construction costs described in subsection (a), the Secretary of the Interior shall provide to the landowner a certificate described in section 213(b)(1) of the Reclamation Reform Act of 1982 ( 43 U.S.C. 390mm(b)(1) (d) Effect Nothing in this section— (1) modifies any contractual rights under, or amends or reopens, the reclamation contract between the District and the United States; or (2) modifies any rights, obligations, or relationships between the District and landowners in the District under Nebraska State law. July 17, 2014 Committed to the Committee of the Whole House on the State of the Union and ordered to be printed

Summary: (This measure has not been amended since it was introduced. The summary of that version is repeated here.) Authorizes any landowner within the Northport Irrigation District in Nebraska to repay, at any time, the construction costs of project facilities allocated to the landowner's land within the District. Provides that upon discharge in full of the obligation for repayment of all such costs, the parcels of land shall not be subject to the ownership and full-cost pricing limitations under federal reclamation law. Directs the Secretary of the Interior, upon request, to provide to the landowner who has repaid such costs in full a certificate acknowledging that the landholding is free of such limitations.
To authorize the Secretary of the Interior to acquire land to operate a visitor center for Joshua Tree National Park, and for other purposes.

To authorize the Secretary of the Interior to acquire land to operate a visitor center for Joshua Tree National Park, and for other purposes. 1. Visitor Center for Joshua Tree National Park The California Desert Protection Act of 1994 ( 16 U.S.C. 410aaa et seq. 408. Visitor Center The Secretary is authorized to acquire not more than five acres of land and interests in land, and improvements thereon, outside the boundaries of Joshua Tree National Park, in the unincorporated village of Joshua Tree, for the purpose of operating a visitor center. The Secretary shall modify the boundary of the park to include the land acquired under this section as a noncontiguous parcel. Lands and facilities acquired under this section— (1) may include the property currently owned by the Joshua Tree National Park Association and commonly referred to as the Joshua Tree National Park Visitor Center (2) shall be administered by the Secretary as part of Joshua Tree National Park; and (3) may be acquired only with the consent of the owner, by donation, purchase with donated or appropriated funds, or exchange. .

Summary: Amends the California Desert Protection Act of 1994 to authorize the Secretary of the Interior to acquire up to five acres of land and interests in land, and improvements on it, outside the boundaries of Joshua Tree National Park in California, in the unincorporated village of Joshua Tree, California, for the purpose of operating a visitor center. Instructs the Secretary to modify the boundary of the Park to include the acquired land as a noncontiguous parcel. Allows the lands and facilities acquired under this Act to: (1) include the property currently owned by the Joshua Tree National Park Association and commonly referred to as the &quot;Joshua Tree National Park Visitor Center&quot;; (2) be administered as part of the Park; and (3) be acquired only with the owner's consent by donation, purchase with donated or appropriated funds, or by exchange.
Electric CARS Act

To amend the Internal Revenue Code of 1986 to increase and extend the new qualified plug-in electric drive motor vehicles credit and to enable such credit to be converted to a rebate at the point of sale. 1. Short title This Act may be cited as the Electric Credit Access Ready at Sale Act of 2014 Electric CARS Act 2. Extension and modification of new qualified plug-in electric drive motor vehicles credit (a) Increase in maximum credit Paragraph (3) of section 30D(b) $5,000 $7,500 (b) Extension Subsection (e) of section 30D of such Code is amended to read as follows: (e) Termination This section shall not apply to vehicles sold after December 31, 2020. . (c) Credit may be assigned to seller Subsection (f) of section 30D of such Code is amended by adding at the end the following new paragraph: (8) Credit may be assigned to seller (A) In general The credit which would (but for this paragraph) be allowed with respect to a vehicle under subsection (a) for any taxable year to any person (hereafter in this paragraph referred to as the initial taxpayer (i) if assigned by the initial taxpayer to the person who sold such vehicle to the initial taxpayer, may be taken into account by such person, and (ii) shall not be taken into account by the initial taxpayer. Any person to whom such credit is assigned under clause (i) shall be treated for purposes of this title as the taxpayer that placed such vehicle in service. (B) Disclosure requirement Subparagraph (A) shall not apply with respect to any vehicle unless the person to whom the credit is assigned clearly discloses in writing to the initial taxpayer the amount of the credit allowable under subsection (a) with respect to such vehicle (determined without regard to subsection (c)). . (d) Effective date (1) In general Except as provided in paragraph (2), the amendments made by this section shall apply to vehicles acquired after the date of the enactment of this Act. (2) Subsection (c) The amendment made by subsection (c) shall apply to vehicles acquired more than 60 days after the date of the enactment of this Act.

Summary: Electric Credit Access Ready at Sale Act of 2014 or the Electric CARS Act - Amends the Internal Revenue Code to increase the maximum amount of the tax credit for new qualified plug-in electric drive motor vehicles to $7,500 and to extend the termination date of such credit to December 31, 2020. Permits the credit to be assigned to&nbsp;the sellers of such vehicles.
Aerotropolis Act of 2014

To amend SAFETEA–LU to ensure that projects that assist the establishment of aerotropolis transportation systems are eligible for certain grants, and for other purposes. 1. Short title This Act may be cited as the Aerotropolis Act of 2014 2. Projects of national and regional significance (a) Eligible project defined Section 1301(c)(2) of SAFETEA–LU ( 23 U.S.C. 101 (2) Eligible project (A) In general The term eligible project (B) Inclusion of aerotropolis transportation system projects The term eligible project (i) assist the establishment of an aerotropolis transportation system; and (ii) satisfy the requirement under subsection (d). . (b) Aerotropolis transportation system defined Section 1301(c) of SAFETEA–LU ( 23 U.S.C. 101 (4) Aerotropolis transportation system The term aerotropolis transportation system .

Summary: Aerotropolis Act of 2014 - Amends the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) to extend the eligibility for projects of national and regional significance under the surface transportation grant program to certain aerotropolis transportation system projects. Defines &quot;aerotropolis transportation system&quot; as a planned and coordinated multimodal freight and passenger transportation network that provides efficient, sustainable, and intermodal connectivity to a defined region of economic significance centered around a major airport.
Utah National Guard Readiness Act

To require the conveyance of certain public land within the boundaries of Camp Williams, Utah, to support the training and readiness of the Utah National Guard. 1. Short title This Act may be cited as the Utah National Guard Readiness Act 2. Land conveyance, Camp Williams, Utah (a) Conveyance required Not later than 120 days after the date of the enactment of this Act, the Secretary of the Interior, acting through the Bureau of Land Management, shall convey, without consideration, to the State of Utah all right, title, and interest of the United States in and to certain lands comprising approximately 420 acres, as generally depicted on a map entitled Proposed Camp Williams Land Transfer (b) Supersedence of executive order Executive Order No. 1922 of April 24, 1914, as amended by section 907 of the Camp W.G. Williams Land Exchange Act of 1989 (title IX of Public Law 101–628 (c) Reversionary interest The lands conveyed to the State of Utah under subsection (a) shall revert to the United States if the Secretary of Defense determines that the land, or any portion thereof, is sold or attempted to be sold, or that the land, or any portion thereof, is used for non-National Guard or non-national defense purposes. (d) Hazardous materials With respect to any portion of the land conveyed under subsection (a) that the Secretary of Defense determines is subject to reversion under subsection (c), if the Secretary of Defense also determines that the portion of the conveyed land contains hazardous materials, the State of Utah shall pay the United States an amount equal to the fair market value of that portion of the land, and the reversionary interest shall not apply to that portion of the land. May 17, 2013 Committed to the Committee of the Whole House on the State of the Union and ordered to be printed

Summary: (This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.) Utah National Guard Readiness Act - Directs the Secretary of the Interior, through the Bureau of Land Management (BLM) to convey to the state of Utah, without consideration, certain lands located within the boundaries of the public lands currently withdrawn for military use by the Utah National Guard and known as "Camp Williams" for the purpose of permitting the Utah National Guard to use such conveyed land. Supersedes a specified Executive Order insofar as it affects the lands identified for conveyance. Reverts conveyed lands to the United States if the Secretary of Defense (DOD) determines that the land, or any part of such land, is sold or attempted to be sold, or that the land or any part of it is used for non-National Guard or non-national defense purposes. Requires the state, with respect to any part of the land conveyed that the Secretary of Defense determines is subject to reversion and which the Secretary determines contains hazardous materials, to pay the United States the fair market value of that part of the conveyed land. Bars the application of the reversionary interest to that part of the land.
To direct the Secretary of Transportation to conduct a notice and comment rulemaking before implementing certain policies relating to obstruction evaluation aeronautical studies, and for other purposes.

To direct the Secretary of Transportation to conduct a notice and comment rulemaking before implementing certain policies relating to obstruction evaluation aeronautical studies, and for other purposes. 1. Obstruction Evaluation Aeronautical Studies The Secretary of Transportation may implement the policy set forth in the notice of proposed policy entitled Proposal To Consider the Impact of One Engine Inoperative Procedures in Obstruction Evaluation Aeronautical Studies 5 U.S.C. 601

Summary: Authorizes the Secretary of Transportation (DOT) to implement the policy set forth in the notice of proposed policy entitled &quot;Proposal To Consider the Impact of One Engine Inoperative Procedures in Obstruction Evaluation Aeronautical Studies&quot; published by the Department of Transportation (DOT) on April 28, 2014, only if the policy is adopted pursuant to notice and comment rulemaking.
SAFE Act Confidentiality and Privilege Enhancement Act


Summary: (This measure has not been amended since it was introduced. The summary of that version is repeated here.) SAFE Act Confidentiality and Privilege Enhancement Act - Amends the S.A.F.E. Mortgage Licensing Act of 2008 to extend to state and federal regulatory officials having financial services oversight authority (currently only those having mortgage oversight authority) access to any information provided to the Nationwide Mortgage Licensing System and Registry (or any system established by the Director of the Consumer Financial Protection Bureau [CFPB]) without the loss of privilege or confidentiality protections provided by federal and state laws.
Government Reporting Efficiency Act of 2014

To require the sunset of certain Federal Government reporting requirements to Congress, and for other purposes. 1. Short title This Act may be cited as the Government Reporting Efficiency Act of 2014 2. Sunset of reporting requirements (a) In general On the date that is 5 years after the date of the enactment of this Act (hereafter, original sunset date subsequent sunset date (b) Permanent exception to automatic sunset With respect to any statutory requirement to submit a report to Congress that is an exception under subsection (a), such requirement shall have no force or effect on the date that is 5 years after the date of the enactment of such requirement, unless the requirement includes the following sentence: This reporting requirement is a permanent exception under the Government Reporting Efficiency Act of 2014

Summary: Government Reporting Efficiency Act of 2014 - Terminates any statutory requirement for reporting by a federal agency to Congress on the date that is five years after the enactment of this&nbsp;Act and every five years after such original termination date. Allows a permanent exception to such termination rule.
To designate Union Station in Washington, DC, as the "Harry S. Truman Union Station".

To designate Union Station in Washington, DC, as the Harry S. Truman Union Station 1. Harry S. Truman Union Station (a) Designation Union Station, located at 405 Massachusetts Avenue, NE., Washington, DC, shall be known and designated as the Harry S. Truman Union Station (b) References Any reference in a law, map, regulation, document, paper, or other record of the United States to the facility referred to in subsection (a) shall be deemed to be a reference to the Harry S. Truman Union Station

Summary: Designates Union Station, located at 405 [sic] Massachusetts Avenue, NE., Washington, DC, as the &quot;Harry S. Truman Union Station.&quot;
To designate the facility of the United States Postal Service located at 601 West Baker Road in Baytown, Texas, as the "Specialist Keith Erin Grace, Jr. Memorial Post Office".


Summary: (This measure has not been amended since it was introduced. The summary of that version is repeated here.) Designates the facility of the United States Postal Service located at 601 West Baker Road in Baytown, Texas, as the "Specialist Keith Erin Grace Jr. Memorial Post Office."
United States Commission on International Religious Freedom Reauthorization Act of 2014


Summary: United States Commission on International Religious Freedom Reauthorization Act of 2014 - Amends the International Religious Freedom Act of 1998 to reauthorize the U.S. Commission on International Religious Freedom (USCIRF) as an independent federal government advisory body through FY2019. (Sec. 2) Requires USCIRF as a whole to have expertise on the variety of faiths practiced around the world. Requires appointments to USCIRF to be made within 90 days of a vacancy. Removes authority under which a USCIRF member may serve after the expiration of that member's term until a successor has taken office. (Sec. 3) Amends the Foreign Service Act of 1980 to require the Secretary of State to receive assistance from USCIRF when establishing training for Foreign Service officers in the field of internationally recognized human rights, including instruction regarding the relationship between religious freedom and security, as well as the role of religious freedom in U.S. foreign policy. (Sec. 4) Encourages the Department of State to allow classified information to be accessed by USCIRF Commissioners and staff with the appropriate security clearance. Requires discrimination on the basis of religion to be treated as a category of employment discrimination for purposes of the employment protections for USCIRF employees. (Sec. 5) Revises restrictions on USCIRF's acceptance of gifts and donations to permit sponsoring private parties to provide compensation and benefits to interns, fellows, and volunteers. Requires the number, duration, and funding source of any such internship, fellowship, or volunteer programs to be described in USCIRF's annual financial report. (Sec. 6) Terminates USCIRF on September 30, 2019.
Lower Electric Bill Act of 2014

To delay implementation of the Mercury and Air Toxics Standards, and for other purposes. 1. Short title This Act may be cited as the Lower Electric Bill Act of 2014 2. Findings The Congress finds the following: (1) Certain Environmental Protection Agency environmental regulations are issued without any economic impact analysis that takes into consideration the costs to comply with such regulations and the impact of such regulations on the local economy and jobs. (2) Certain Environmental Protection Agency environmental regulations are issued without any analysis of the feasibility of compliance with deadlines. (3) It will cost local communities billions of dollars to comply with the Mercury and Air Toxics Standards. (4) Communities throughout the Nation will therefore face large increases in their electric utility bills, on top of rising water and wastewater bills, and in some cases these increases in electricity bills could be nearly 20 percent. (5) The economic impact of such Standards has the potential to be devastating, especially in communities with a high percentage of residents living at or below the poverty line, a factor which is not considered in cost/benefit analyses. (6) Higher energy costs also threaten all types of businesses, including manufacturing and other industries that employ thousands throughout the Nation. 3. Delayed implementation of the Mercury and Air Toxics Standards Notwithstanding any other provision of law, the Administrator of the Environmental Protection Agency may not implement, administer, or enforce the emission standards for hazardous air pollutants from coal- and oil-fired electric utility steam generating units established pursuant to section 112 of the Clean Air Act ( 42 U.S.C. 7412 National Emission Standards for Hazardous Air Pollutants From Coal- and Oil-Fired Electric Utility Steam Generating Units and Standards of Performance for Fossil-Fuel-Fired Electric Utility, Industrial-Commercial-Institutional, and Small Industrial-Commercial-Institutional Steam Generating Units (1) the date that is 5 years after the date of enactment of this Act; and (2) the date on which the Administrator completes a study on the economic impacts of such standards on local communities.

Summary: Lower Electric Bill Act of 2014 - Delays the implementation, administration, or enforcement of the standards for mercury and hazardous air pollutants emitted from new power plants published on February 16, 2012. (The final rule entitled, &quot;National Emission Standards for Hazardous Air Pollutants From Coal- and Oil-Fired Electric Utility Steam Generating Units and Standards of Performance for Fossil-Fuel-Fired Electric Utility, Industrial-Commercial-Institutional, and Small Industrial-Commercial-Institutional Steam Generating Units&quot; is delayed until the later of five years after enactment of this Act or the date on which the Environmental Protection Agency [EPA] completes a study on the economic impacts on local communities.)
Korea Security Partnership Act

To provide for the eligibility of the Republic of Korea for the license exception for encryption commodities, software and technology under the Export Administration Regulations. 1. Short title This Act may be cited as the Korea Security Partnership Act 2. Eligibility of Republic of Korea for license exception for encryption commodities, software and technology under the Export Administration Regulations (a) Finding Congress finds that the Republic of Korea has adopted high standards in the field of export controls, and that it is a member of all four multilateral export control regimes: the Australia Group, the Missile Technology Control Regime, the Nuclear Suppliers Group, and the Wassenaar Arrangement. (b) License exception Effective beginning on the date that is 180 days after the date of the enactment of this Act, the Republic of Korea shall be deemed to be a country listed in Supplement No. 3 to part 740 of title 15, Code of Federal Regulations (relating to license exception for encryption commodities, software and technology (ENC) favorable treatment countries), or any successor to such Supplement, for purposes of carrying out part 740 of title 15, Code of Federal Regulations.

Summary: Korea Security Partnership Act - Deems the Republic of Korea to be a &quot;favorable treatment country&quot; eligible for the export license exception for encryption commodities, software and technology under the Export Administration Regulations.
To amend the Internal Revenue Code of 1986 to increase the limitation on the deduction for student loan interest.

To amend the Internal Revenue Code of 1986 to increase the limitation on the deduction for student loan interest. 1. Increase in limitation on deduction for student loan interest (a) In general Section 221(b)(1) the amount determined $5,000. (b) Inflation adjustment Subsection (f) of section 221 of such Code is amended by— (1) redesignating paragraphs (1) and (2) as paragraphs (2) and (3), respectively, and inserting before paragraph (2) (as so redesignated) the following new paragraph: (1) Dollar limitation In the case of any taxable year beginning after 2015, the $5,000 amount in subsection (b)(1) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting calendar year 2014 calendar year 1992 , (2) in paragraph (2) (as so redesignated), by striking In general Limitation based on modified adjusted gross income (3) in paragraph (3) (as so redesignated)— (A) by striking paragraph (1) paragraph (1) or (2) (B) by inserting ($100 in the case of any adjustment under paragraph (1)) $5,000 (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2014.

Summary: Amends the Internal Revenue Code to increase the limitation on the tax deduction for interest paid on qualified education loans to $5,000 in a taxable year and provide for an annual inflation adjustment to that amount&nbsp;for taxable years beginning after 2015.
To expand the PROTECT Our Children Act of 2008 to include combating the transfer of permanent custody or control of a minor in contravention of a required legal procedure, and for other purposes.

To expand the PROTECT Our Children Act of 2008 to include combating the transfer of permanent custody or control of a minor in contravention of a required legal procedure, and for other purposes. 1. Expansion of definition of child exploitation Paragraph (1) of section 2 of the PROTECT Our Children Act of 2008 ( 42 U.S.C. 17601(1) , or the offer to engage or engaging in the transfer of permanent custody or control of a minor in contravention of a required legal procedure

Summary: Amends the PROTECT Our Children Act of 2008 to include within the definition of &quot;child exploitation&quot; offering to engage or engaging in the transfer of permanent custody or control of a minor in contravention of a required legal procedure.
To amend the Military Construction Authorization Act, 1974 to authorize the Secretary of Defense to decontaminate certain portions of the former bombardment area on the island of Culebra, Puerto Rico.

To amend the Military Construction Authorization Act, 1974 to authorize the Secretary of Defense to decontaminate certain portions of the former bombardment area on the island of Culebra, Puerto Rico. 1. Use of former bombardment area on island of Culebra, Puerto Rico (a) Sense of congress It is the sense of Congress that the statutory prohibition restricting environmental cleanup of the former bombardment area on the island of Culebra, Puerto Rico, is a unique anomaly for the Department of Defense and its formerly used defense sites. (b) Modification of restriction on Federal decontamination authority Section 204(c) of the Military Construction Authorization Act, 1974 ( Public Law 93–166 The first sentence of this subsection shall not apply to the portions of the former bombardment area that were identified as having regular public access in the Department of Defense study entitled Study Relating to the Presence of Unexploded Ordnance in a Portion of the Former Naval Bombardment Area of Culebra Island, Commonwealth of Puerto Rico

Summary: Amends the Military Construction Authorization Act, 1974 to allow portions of the former bombardment area on the island of Culebra, Puerto Rico, to be utilized for purposes that would require decontamination at the expense of the United States. (Currently, such utilization is prohibited.) Makes the authority for such utilization applicable to portions of such island identified as having regular public access in the Department of Defense (DOD) study entitled &quot;Study Relating to the Presence of Unexploded Ordnance in a Portion of the Former Naval Bombardment Area of Culebra Island, Commonwealth of Puerto Rico,&quot; dated April 20, 2012, which was prepared in accordance with the Ike Skelton National Defense Authorization Act for Fiscal Year 2011.