cheaptrix/billsum-US_congress_and_house huggingface dataset:
Accelerate Our Manufacturers Act

To amend the Internal Revenue Code of 1986 to provide for 100 percent bonus depreciation for manufacturing property. 1. Short title This Act may be cited as the Accelerate Our Manufacturers Act 2. 100 Percent Bonus for Manufacturing Property (a) In general Section 168(k) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (6) Special rule for manufacturing property (A) In general In the case of qualified manufacturing property, paragraph (1)(A) shall be applied by substituting 100 percent 50 percent (B) Qualified manufacturing property For purposes of this paragraph— (i) In general The term qualified manufacturing property (I) is acquired by the taxpayer after December 31, 2013, and before January 1, 2019, placed in service by the taxpayer before January 1, 2019, and (II) used by a manufacturer to produce an article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. (ii) Certain rules made inapplicable The following provisions shall not apply: (I) Clauses (iii) and (iv) of paragraph (2)(A). (II) Clause (ii) of paragraph (2)(B). . (b) Election To accelerate the AMT Section 168(k)(4) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (K) Special rules for qualified manufacturing property (i) In general In the case of qualified manufacturing property (as defined in paragraph (6)), in applying this paragraph to any taxpayer— (I) the limitation described in subparagraph (B)(i) and the business credit increase amount under subparagraph (E)(iii) thereof shall not apply, and (II) the bonus depreciation amount, maximum amount, and maximum increase amount shall be computed separately. (ii) Election (I) A taxpayer who has an election in effect under any preceding provision of this paragraph shall not be treated as having an election in effect for qualified manufacturing property unless the taxpayer elects to have this paragraph apply to qualified manufacturing property. (II) A taxpayer who does not have an election in effect under any preceding provision of this paragraph may elect to have this paragraph apply to qualified manufacturing property. . (c) Effective date The amendment made by subsection (a) shall apply to property placed in service after December 31, 2013.

Summary: Accelerate Our Manufacturers Act - Amends the Internal Revenue Code to allow an additional 100% depreciation allowance (bonus depreciation) for qualified manufacturing property and an election to accelerate the alternative minimum tax (AMT) credit with respect to such property in lieu of bonus depreciation. Defines "qualified manufacturing property" as property that is acquired after December 31, 2013, and before January 1, 2019, and that is used by a manufacturer to produce an article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles.
ROAD Act of 2014

To amend the Intermodal Surface Transportation Efficiency Act of 1991 with respect to high priority corridors on the National Highway System, and for other purposes. 1. Short title This Act may be cited as the Route to Opportunity And Development Act of 2014 ROAD Act of 2014 2. High priority corridors on National Highway System (a) In general Section 1105(c) of the Intermodal Surface Transportation Efficiency Act of 1991 is amended by striking paragraph (13) and inserting the following: (13) Raleigh-Norfolk Corridor from Raleigh, North Carolina, through Rocky Mount, Williamston, and Elizabeth City, North Carolina, to Norfolk, Virginia. . (b) Inclusion of certain route segments on interstate system Section 1105(e)(5)(A) of the Intermodal Surface Transportation Efficiency Act of 1991 is amended by inserting subsection (c)(13), subsection (c)(9),

Summary: Route to Opportunity And Development Act of 2014 or the ROAD Act of 2014 - Amends the Intermodal Surface Transportation Efficiency Act of 1991, as amended, to revise the high priority Raleigh-Norfolk Corridor of the National Highway System between Raleigh, North Carolina, and Norfolk, Virginia, to include Rocky Mount, Williamston, and Elizabeth City, North Carolina.
Farmers Against Crippling Taxes Act

To repeal the Federal estate and gift taxes. 1. Short title This Act may be cited as the Farmers Against Crippling Taxes Act 2. Repeal of estate and gift taxes (a) In general Subtitle B of the Internal Revenue Code of 1986 (relating to estate, gift, and generation-skipping taxes) is hereby repealed. (b) Effective date The repeal made by subsection (a) shall apply to estates of decedents dying, gifts made, and generation-skipping transfers made after the date of the enactment of this Act.

Summary: Farmers Against Crippling Taxes Act - Repeals the federal estate, gift, and generation-skipping transfer taxes.
Midshipmen Education Certainty Act

To amend title 46, United States Code, to ensure continuing funding for the United States Merchant Marine Academy. 1. Short title This Act may be cited as the Midshipmen Education Certainty Act 2. Continuing funding for the United States Merchant Marine Academy Section 51301 (c) Continuing funding (1) In general Out of any funds in the general fund of the Treasury not otherwise appropriated, there are hereby appropriated such sums as are necessary for operations of the United States Merchant Marine Academy for any period during which interim or full-year appropriations are not in effect for the United States Merchant Marine Academy, for fiscal year 2014 and each fiscal year thereafter. (2) Termination Funds made available for a fiscal year by this subsection shall remain available until whichever of the following first occurs: (A) The enactment into law of an appropriation for such fiscal year (including a continuing appropriation) for such operations. (B) The enactment into law for the Maritime Administration of the applicable regular appropriation for such fiscal year, or continuing appropriations resolution for such fiscal year, without any appropriation for such operations. .

Summary: Midshipmen Education Certainty Act - Makes appropriations available each fiscal year for operations of the U.S. Merchant Marine Academy for any period during which interim or full-year appropriations for the Academy are not in effect. Requires funds made available for a fiscal year under this Act to remain available until the enactment of: (1) an appropriation for such fiscal year (including a continuing appropriation) for such operations; or (2) an applicable regular appropriation for the Maritime Administration for such fiscal year, or continuing appropriations resolution for such fiscal year, without any appropriation for such operations.
Education for Jobs Act

To amend the Higher Education Act of 1965 to provide student loan eligibility for mid-career, part-time students, and for other purposes. 1. Short title This Act may be cited as the Education for Jobs Act 2. Student loan eligibility for mid-career part-time students (a) Student eligibility Section 484(b) of the Higher Education Act of 1965 ( 20 U.S.C. 1091 (1) by redesignating paragraph (5) as paragraph (6); and (2) by inserting after paragraph (4) the following: (5) A student who— (A) is carrying at least 3 credit hours or the equivalent coursework for the course of study that the student is pursuing, as determined by the eligible institution, (B) is enrolled in a course of study necessary for enrollment in a program leading to a degree or certificate, and (C) was employed on a full-time basis for not less than 10 years, shall be, notwithstanding paragraph (1) of subsection (a), eligible to apply for loans under part D of this title. . (b) Annual and aggregate loan limits Section 428(b)(1)(A) of the Higher Education Act of 1965 ( 20 U.S.C. 1078(b)(1)(A) or meets the requirements of section 484(b)(5) institution) (c) Repayment period (1) Stafford loans Section 428(b)(7)(A) of the Higher Education Act of 1965 ( 20 U.S.C. 1078(b)(7)(A) or, in the case of a student described in section 484(b)(5), the day after 6 months after the date such student ceases to meet the requirements of such section (2) PLUS loans Section 428B(d)(1)(B)(ii) of the Higher Education Act of 1965 ( 20 U.S.C. 1078–2(d)(1)(B)(ii) or, in the case of a graduate or professional student borrower described in section 484(b)(5), during the 6-month period beginning on the day after the date such student ceases to meet the requirements of such section

Summary: Education for Jobs Act - Amends title IV (Student Assistance) of the Higher Education Act of 1965 to make an individual eligible to apply for a loan under the William D. Ford Federal Direct Loan program if that individual: (1) is carrying at least three credit hours or the equivalent coursework for the course of study the individual is pursuing, (2) is enrolled in an educational program leading to a degree or certificate, and (3) was employed on a full-time basis for at least 10 years. Makes those students eligible for interest subsidies. Requires the repayment period for such a loan to begin the day after six months after the student ceases to meet the loan eligibility requirements.
Stopping Abusive Student Loan Collection Practices in Bankruptcy Act of 2014

To amend title 11 of the United States Code to stop abusive student loan collection practices in bankruptcy cases. 1. Short title This Act may be cited as the Stopping Abusive Student Loan Collection Practices in Bankruptcy Act of 2014 2. Amendment Section 523(d) of this section or the debtor requests a determination of the dischargeability of a debt based on undue hardship under subsection (a)(8) 3. Effective date; application of amendment (a) Effective date Except as provided in subsection (b), this Act and the amendment made by this Act shall take effect on the date of the enactment of this Act. (b) Application of amendment The amendment made by this Act shall apply only with respect to cases commenced under title 11 of the United States Code on or after the date of the enactment of this Act.

Summary: Stopping Abusive Student Loan Collection Practices in Bankruptcy Act of 2014 - Amends federal bankruptcy law to allow an individual whose student loan debt is discharged due to undue hardship to recover the costs of, and a reasonable attorney's fee for, the discharge proceeding if the court finds that the position of the creditor was not substantially justified.
To prohibit the transfer of unprivileged enemy belligerents to the United States, and for other purposes.

To prohibit the transfer of unprivileged enemy belligerents to the United States, and for other purposes. 1. Prohibition on transfer of unprivileged enemy belligerents to the United States (a) Prohibition No unprivileged enemy belligerent who is in the custody or under the effective control of the Department of Defense or any other Federal entity may be transferred to or released in the United States. (b) Criminal penalties A person who transfers or releases, or assists in the transfer or release, of an unprivileged enemy belligerent to or within the United States shall be fined in accordance with title 18, United States Code, imprisoned for not more than five years, or both. (c) Unprivileged enemy belligerent For purposes of this Act, the term unprivileged enemy belligerent section 948a(7) (d) Citizens of the United States This Act does not apply to any unprivileged enemy belligerent who— (1) is a citizen of the United States; and (2) has engaged in hostilities within the United States and/or its territories. (e) Termination The provisions of this Act shall expire on December 31, 2017.

Summary: Prohibits the transfer to, or release in, the United States of any unprivileged enemy belligerent who is in the custody or under the effective control of the Department of Defense (DOD) or any other federal entity. Specifies that an "unprivileged enemy belligerent": (1) includes any individual (other than a member of the Armed Forces) under detention at United States Naval Station, Guantanamo Bay, Cuba; and (2) excludes any U.S. citizen who has engaged in hostilities within the United States and/or its territories. Terminates this Act on December 31, 2017.
Real Unemployment Calculation Act

To recognize a primary measure of national unemployment for purposes of the Federal Government. 1. Short title This Act may be cited as the Real Unemployment Calculation Act 2. Primary measure of unemployment The measure of unemployment issued by the Bureau of Labor Statistics known as U5 shall be treated by the Bureau as the official unemployment rate and shall be considered by the Federal Government as the primary measure of unemployment in the United States.

Summary: Real Unemployment Calculation Act - Treats the measure of unemployment issued by the Bureau of Labor Statistics (known as U5) as the official and primary measure of unemployment in the United States.
Seniors' Identity Protection Act of 2014

To amend title II of the Social Security Act to preclude use of the social security account number on Government-issued identification cards issued in connection with Medicare, Medicaid, and SCHIP benefits, and for other purposes. 1. Short title This Act may be cited as the Seniors’ Identity Protection Act of 2014 2. Restrictions on use of the social security account number of Government-issued identification cards issued in connection with Medicare, Medicaid, and SCHIP benefits (a) Provisions related to Medicare Section 205(c)(2)(C) of the Social Security Act ( 42 U.S.C. 405(c)(2)(C) (x) In the administration of title XVIII, the Secretary may not display an individual’s social security account number (or any derivative of such number) on any personal identification card issued for purposes of carrying out such title. . (b) Provisions related to Medicaid or SCHIP Section 205(c)(2)(C)(vi) of such Act ( 42 U.S.C. 402(c)(2)(C)(iv) (III) Any State or political subdivision thereof (and any person acting as an agent of such an agency or instrumentality), in the administration of any program established under title XIX or XXI, may not display an individual’s social security account number (or any derivative of such number) on any personal identification card issued for purposes of carrying out such program. . (c) Effective date The amendments made by this section shall apply with respect to personal identification cards issued after 1 year after the date of the enactment of this Act. 3. Sense of the Congress relating to use by private entities of the social security account number It is the sense of the Congress that private entities should not use social security account numbers as a method of identification of individuals on documents made available to the public or on personal identification cards issued to individuals by such entities.

Summary: Seniors' Identity Protection Act of 2014 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSA) to prohibit the use of Social Security account numbers on identification cards issued by the U.S. government in connection with benefits under SSA titles XVIII (Medicare), XIX (Medicaid), and XXI (Children's Health Insurance Program) (CHIP). Declares the sense of Congress that private entities should not use Social Security account numbers as a method identifying individuals on documents made available to the public or on personal identification cards.
Fountainhead Property Land Transfer Act

To take certain property in McIntosh County, Oklahoma, into trust for the benefit of the Muscogee (Creek) Nation, and for other purposes. 1. Short title This Act may be cited as the Fountainhead Property Land Transfer Act 2. Transfer of land; land into trust (a) In general Immediately after completion of the survey required under subsection (b), the receipt of consideration and costs required under subsection (c), and satisfaction of all terms specified by the Secretary and the Secretary of the Army under subsection (d), administrative jurisdiction of the Property shall be transferred from the Secretary of the Army to the Secretary, and the Secretary shall take the Property into trust for the benefit of the tribe. (b) Survey The exact acreage and legal description of the Property shall be determined by a survey satisfactory to the Secretary and the Secretary of the Army. (c) Consideration; costs The tribe shall pay— (1) to the Secretary of the Army fair market value of the Property, as determined by the Secretary of the Army; and (2) all costs and administrative expenses associated with the transfer of administrative jurisdiction of the Property and taking the Property into trust pursuant to subsection (a), including costs of the survey provided for in subsection (b) and any environmental remediation. (d) Other terms and conditions The transfer of administrative jurisdiction of the Property and taking the Property into trust shall be subject to such other terms and conditions as the Secretary and the Secretary of the Army consider appropriate to protect the interests of the United States, including reservation of flowage easements consistent with the Acquisition Guide Line for Flowage Easement for the Lake Eufaula project and other applicable policies for that project. (e) Definitions For the purposes of this section: (1) Property The term Property USACE Muscogee (Creek) Nation Proposed Land Acquisition (2) Secretary The term Secretary (3) Tribe The term tribe (f) Gaming prohibition The tribe may not conduct on any land taken into trust pursuant to this Act any gaming activities— (1) as a matter of claimed inherent authority; or (2) under any Federal law, including the Indian Gaming Regulatory Act ( 25 U.S.C. 2701 et seq. (g) Savings provision Nothing in this section shall be construed to affect or limit the application of, or any obligation to comply with, any environmental law, including the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (42 U.S.C. 9601 et seq.).

Summary: Fountainhead Property Land Transfer Act - Requires the transfer of administrative jurisdiction over specified federal property in McIntosh County, Oklahoma, within the boundary of the Muscogee (Creek) Nation (the Tribe), from the Secretary of the Army to the Secretary of the Interior, who shall take such land into trust for the benefit of the Tribe.
To amend the Internal Revenue Code of 1986 to make permanent the deduction for mortgage insurance premiums.

To amend the Internal Revenue Code of 1986 to make permanent the deduction for mortgage insurance premiums. 1. Permanent deduction for mortgage insurance premiums (a) In general Subparagraph (E) of section 163(h)(3) (b) Effective date The amendment made by this section shall apply to amounts paid or accrued after December 31, 2013, and to amounts properly allocable to periods after such date.

Summary: Amends the Internal Revenue Code to make permanent the tax deduction for mortgage insurance premiums.
Arapaho National Forest Boundary Adjustment Act of 2014

To adjust the boundary of the Arapaho National Forest, Colorado, and for other purposes. 1. Short title This Act may be cited as the Arapaho National Forest Boundary Adjustment Act of 2014 2. Arapaho National Forest boundary adjustment (a) In general The boundary of the Arapaho National Forest in the State of Colorado is adjusted to incorporate the approximately 92.95 acres of land generally depicted as The Wedge Arapaho National Forest Boundary Adjustment (b) Bowen Gulch Protection Area The Secretary of Agriculture shall include all Federal land within the boundary described in subsection (a) in the Bowen Gulch Protection Area established under section 6 of the Colorado Wilderness Act of 1993 ( 16 U.S.C. 539j (c) Land and Water Conservation Fund For purposes of section 7 of the Land and Water Conservation Fund Act of 1965 ( 16 U.S.C. 460l–9 (d) Acquisition The Secretary of Agriculture is authorized to acquire only by donation or exchange non-Federal lands within the boundary described in subsection (a). (e) Public motorized use Nothing in this Act opens privately-owned lands within the boundary described in subsection (a) to public motorized use. (f) Access to non-Federal lands Notwithstanding the provisions of section 6(f) of the Colorado Wilderness Act of 1993 ( 16 U.S.C. 539j(f) November 12, 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: Arapaho National Forest Boundary Adjustment Act of 2014 - Adjusts the boundary of the Arapaho National Forest in Colorado to incorporate approximately 92.95 acres of land generally depicted as The Wedge. Requires the Department of Agriculture (USDA) to include all federal land within the boundary in the Bowen Gulch Protection Area established under the Colorado Wilderness Act of 1993. Authorizes USDA to acquire non-federal lands within the boundary only by donation or exchange. Declares that nothing in this Act opens privately owned lands within the boundary to public motorized use. Allows motorized access for the owners of any non-federal lands within the boundary who historically have accessed their lands through the boundary lands.