cheaptrix/billsum-US_congress_and_house huggingface dataset:
Tax Filing Relief for America Act

To extend the due date for the return and payment of Federal income taxes to July 15, 2020, for taxable year 2019. 1. Short title This Act may be cited as the Tax Filing Relief for America Act 2. Deadlines for taxable year 2019 (a) In general In the case of returns for taxable year 2019, including for purposes of section 6151(a) (1) by substituting July April (2) by substituting the seventh month the fourth month (b) Effective date Subsection (a) shall apply to all returns required to be filed for taxable year 2019.

Summary: Tax Filing Relief for America Act This bill extends the filing deadline for tax returns and the payment of tax to July 15, 2020, for taxable year 2019.
Telehealth Expansion Act

To amend the Internal Revenue Code of 1986 to exempt telehealth services from certain high deductible health plan rules. 1. Short title This Act may be cited as the Telehealth Expansion Act 2. Exemption for telehealth services (a) In general Paragraph (2) of section 223(c) (E) Safe harbor for absence of deductible for telehealth In the case of plan years beginning on or before December 31, 2021, a plan shall not fail to be treated as a high deductible health plan by reason of failing to have a deductible for telehealth and other remote care services. . (b) Certain coverage disregarded Clause (ii) of section 223(c)(1)(B) or long-term care long-term care, or (in the case of plan years beginning on or before December 31, 2021) telehealth and other remote care (c) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act.

Summary: Telehealth Expansion Act This bill exempts high deductible health plans from the requirement of a deductible for telehealth and other remote care services.
A bill to modify requirements relating to small business disaster loans made in response to COVID-19, and for other purposes.

To modify requirements relating to small business disaster loans made in response to COVID–19, and for other purposes. 1. Disaster loans related to COVID–19 With respect to a loan made under section 7(b)(2) of the Small Business Act ( 15 U.S.C. 636(b)(2) (1) the Small Business Administration may forgive the outstanding principal balance of the loan if the borrower maintains all of its employees at full pay and full benefits throughout the duration of the emergency involving Federal primary responsibility determined to exist by the President under the section 501(b) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5191(b) (2) the maximum loan amount shall be $10,000,000; and (3) the requirement that the borrower demonstrate that it is unable to obtain credit elsewhere is waived.

Summary: This bill establishes certain measures related to small business disaster loans made in response to COVID-19 (i.e., coronavirus disease 2019). Specifically, the bill authorizes the Small Business Administration to forgive the outstanding principal balance of a small business disaster loan made in response to COVID-19 if the borrower maintains all of its employees at full pay and benefits throughout the duration of the declared national emergency. The bill also raises the maximum amount for a disaster loan made in response to COVID-19, and it waives the requirement that a borrower demonstrate an inability to obtain credit elsewhere.
COVID-19 Earned Income Act

To provide COVID-19 related assistance through a special earned income rule for purposes of the refundable child and earned income credits for taxable year 2020. 1. Short title This Act may be cited as the COVID-19 Earned Income Act 2. Special rule for determining earned income (a) In general If the earned income (as defined in section 32(c)(2) (1) such earned income for the preceding taxable year; for (2) such earned income for the applicable taxable year. (b) Applicable taxable year For purposes of this section, the term applicable taxable year

Summary: COVID-19 Earned Income Act This bill sets forth a special rule for determining the amount of the earned income tax credit and the refundable portion of the child tax credit. Specifically, the bill allows a taxpayer to use the earned income of the preceding taxable year in computing such credits if such income is greater than the income for the current taxable year (i..e., 2020).
Public Service Loan Forgiveness Protection Act

To amend the public service loan forgiveness program under the Higher Education Act of 1965 to waive the requirement that a borrower make a monthly payment during a month for which there is a qualifying emergency in the State in which the borrower is employed. 1. Short title This Act may be cited as the Public Service Loan Forgiveness Protection Act 2. Waiver for public service loan forgiveness payments during qualifying emergency Section 455(m) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(m) (1) in paragraph (1), by striking The Secretary Except as provided under paragraph (5), the Secretary (2) by adding at the end the following: (5) Waiver for payments during qualifying emergency (A) Qualifying emergency The term qualifying emergency (i) a public health emergency declared by the Secretary of Health and Human Services pursuant to section 319 of the Public Health Service Act ( 42 U.S.C. 247d (ii) an emergency for which a Governor of a State or territory has declared a state of emergency; (iii) an event for which the President declared a major disaster or an emergency under section 401 or 501, respectively, of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5170 (iv) a national emergency declared by the President under section 201 of the National Emergencies Act ( 50 U.S.C. 1621 (B) Waiver The Secretary may waive the requirement under paragraph (1) that a borrower make a monthly payment during a month for which there is a qualifying emergency in the State in which the borrower is employed. A failure to make a monthly payment pursuant to such waiver shall not disqualify such borrower from receiving loan cancellation pursuant to this subsection. .

Summary: Public Service Loan Forgiveness Protection Act This bill authorizes the Department of Education (ED) to waive monthly payments under the Public Service Loan Forgiveness (PSLF) program during a qualifying emergency (e.g., a public health emergency). Specifically, ED may waive the requirement that a borrower make a monthly payment under the PSLF program during a month in which there is a qualifying emergency in the borrower's state of employment. The bill specifies that a borrower will not be disqualified from receiving loan cancellation under the PSLF program due to failure to make a payment during a qualifying emergency.
Pandemic Healthcare Access Act

To waive high deductible health plan requirements for health savings accounts. 1. Short title This Act may be cited as the Pandemic Healthcare Access Act 2. Access to health savings accounts (a) In general For purposes of section 223 (b) Contribution deadline An individual who is treated as an eligible individual for purposes of section 223 (c) Coronavirus emergency period For purposes of this section, the coronavirus emergency period is the period beginning on March 13, 2020, and ending on the later of— (1) the last day on which the declaration of emergency involving Federal primary responsibility determined to exist by the President under section 501(b) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5191(b) (2) the last day on which the declaration of national emergency declared by the President under the National Emergencies Act ( 50 U.S.C. 1601

Summary: Pandemic Healthcare Access Act This bill preserves the eligibility of health savings account (HSA) participants covered by any health plan during the coronavirus emergency period. The coronavirus emergency period is the period beginning on March 13, 2020, and ending on the later of (1) the last day on which a presidential declaration of emergency under the Robert T. Stafford Disaster Relief and Emergency Assistance Act with respect to the coronavirus (i.e., the virus that causes COVID-19) is in effect, or (2) the last day on which a presidential declaration of national emergency under the National Emergencies Act with respect to the coronavirus is in effect.
Creating Capacity for Communities in Need Act

To amend title XVIII of the Social Security Act to waive limitations on expansion of facility capacity under rural provider and hospital exception to ownership or investment prohibition during coronavirus 2020 emergency period. 1. Short title This Act may be cited as the Creating Capacity for Communities in Need Act 2. Waiver of limitations on expansion of facility capacity under Rural Provider and Hospital Exception to Ownership or Investment Prohibition during co­ro­na­vi­rus 2020 emergency period Section 1877(i)(1)(B) of the Social Security Act ( 42 U.S.C. 1395nn(i)(1)(B) (1) by striking capacity capacity (i) In general Except as provided in paragraph (3) and subject to clause (ii), the number ; and (2) by adding at the end the following new clause: (ii) Exception during coronavirus 2020 emergency period (I) In general The lim­i­ta­tion under clause (i) shall not apply with respect to any increase in the number of operating rooms, procedure rooms, or beds for which a hospital is licensed during the coronavirus 2020 emergency period, or for which the hospital begins construction during the co­ro­na­vi­rus 2020 emergency period regardless of whether the hospital is an applicable hospital (as defined in paragraph (3)(E)) or is a high Medicaid facility described in paragraph (3)(F), and the hospital’s baseline number of operating rooms, procedure rooms, and beds for purposes of compliance with this subparagraph shall be automatically modified to reflect such increase on a permanent basis. (II) Coronavirus 2020 emergency period defined For purposes of this clause, the coronavirus 2020 emergency period 42 U.S.C. 5191 .

Summary: Creating Capacity for Communities in Need Act This bill provides for an exception, during the national emergency relating to COVID-19 (i.e., coronavirus disease 2019), to provisions under the Stark law (i.e., the Physician Self-Referral Law) that prohibit physician-owned hospitals from expanding facility capacity. Specifically, the bill excludes from such restrictions any increase in operating rooms, procedure rooms, or beds for which a hospital is licensed or begins construction during the period of March 13, 2020, through the last day of the national emergency.
Crumbling Foundations Small Business and Homeowners Assistance Act of 2019

To establish a grant program to provide assistance to prevent and repair damage to structures due to pyrrhotite. 1. Short title This Act may be cited as the Crumbling Foundations Small Business and Homeowners Assistance Act of 2019 2. Grant program (a) Definition In this section, the term Administrator (b) Authorization The Administrator shall award grants to States to provide assistance to owners of small businesses, condominium associations, and homeowners located within the State to prevent, mitigate, and repair damage to structures that have sustained or may sustain damage due to concrete foundations that contain pyrrhotite. (c) Application A covered State desiring a grant under this section shall submit an application to the Administrator at such time, in such manner, and accompanied by such information as the Administrator may require. (d) Use of funds A State receiving a grant under this section shall use grant funds to provide full or partial reimbursement to affected owners of small businesses, condominium associations, and homeowners for the costs of prevention, mitigation and repair of damage described in subsection (b). (e) Grant amount and duration (1) Amount Each grant awarded to a State under this section in a fiscal year shall be in an amount of not more than $20,000,000. (2) Duration A grant awarded under this section— (A) shall be for a period of 5 years; and (B) may be renewed for not more than 3 additional periods. (f) Authorization of appropriations There are authorized to be appropriated to carry out this section $20,000,000 for each of fiscal years 2020 through 2024.

Summary: Crumbling Foundations Small Business and Homeowners Assistance Act of 2019 This bill requires the Federal Emergency Management Agency to award grants for states to assist homeowners, small-business owners, and condominium associations in preventing, mitigating, and repairing structural damage to concrete foundations that contain pyrrhotite (an iron sulfide mineral linked to crumbling foundations).
Municipal Bonds Emergency Relief Act

To amend the Federal Reserve Act to permit to the Board of Governors of the Federal Reserve System to engage in certain open market operations during unusual and exigent circumstances. 1. Short title This Act may be cited as the Municipal Bonds Emergency Relief Act 2. Open market operations Section 14(b) of the Federal Reserve Act ( 12 U.S.C. 355 (3) In unusual and exigent circumstances, the Board of Governors of the Federal Reserve System, by the affirmative vote of not fewer than 5 members, may authorize any Federal reserve bank, during such periods as the Board may determine, to buy and sell, at home or abroad, bills, notes, revenue bonds, and warrants of any maturity, by any State, county, district, political subdivision, instrumentality of a political subdivision, territory, possession, or municipality in the United States, including irrigation, drainage and reclamation districts. All such actions shall be subject to such limitations, restrictions, and regulations as the Board may prescribe. .

Summary: Municipal Bonds Emergency Relief Act This bill allows the Federal Reserve Board in unusual and exigent circumstances to authorize Federal Reserve banks to buy and sell municipal bonds and other specified financial instruments.
A bill to require the Secretary of Agriculture to provide payments to cattle producers to offset losses due to the Coronavirus Disease 2019 (COVID-19), and for other purposes.

To require the Secretary of Agriculture to provide payments to cattle producers to offset losses due to the Coronavirus Disease 2019 (COVID–19), and for other purposes. 1. Cattle producer payments to offset losses due to COVID–19 (a) In general The Secretary of Agriculture, acting through the Administrator of the Farm Service Agency (referred to in this section as the Secretary (1) in the case of feeder cattle, the average national sale price per hundredweight for feeder cattle for that month is less than $150; and (2) in the case of live cattle, the average national sale price per hundredweight for live cattle for that month is less than $121. (b) Payment amount The amount of a payment provided under subsection (a) shall be equal to— (1) in the case of feeder cattle, the product obtained by multiplying— (A) the difference between— (i) $150; and (ii) the average national sale price per hundredweight for feeder cattle for the applicable month; and (B) the quantity of feeder cattle sold by the applicable producer during the applicable month, expressed in hundredweight; and (2) in the case of live cattle, the product obtained by multiplying— (A) the difference between— (i) $121; and (ii) the average national sale price per hundredweight for live cattle for the applicable month; and (B) the quantity of live cattle sold by the applicable producer during the applicable month, expressed in hundredweight. (c) Limitations (1) Payment limitation A producer may receive payments under subsection (a) for not more than 10,000 head of cattle in calendar year 2020. (2) Ownership requirement To be eligible to receive a payment under subsection (a), a producer shall have owned the cattle described in that subsection for not less than 30 days before the date on which the cattle were sold. (d) Funding Of the funds of the Commodity Credit Corporation, the Secretary shall use such sums as are necessary to carry out this section.

Summary: This bill requires the Farm Service Agency to provide payments to producers that sold feeder cattle or live cattle during any month in calendar year 2020 to offset losses due to COVID-19 (i.e., coronavirus disease 2019). Specifically, payments must be provided (1) in the case of feeder cattle, if the average national sale price per hundredweight for feeder cattle for that month is less than $150; and (2) in the case of live cattle, if the average national sale price per hundredweight for live cattle for that month is less than $121. A producer may receive payments for not more than 10,000 head of cattle in calendar year 2020. Additionally, a producer must have owned the feeder cattle or live cattle for not less than 30 days before the date on which the cattle were sold.
A bill to modify the schedule for estimated tax payments for 2020.

To modify the schedule for estimated tax payments for 2020. 1. Modification of estimated tax payments In the case of any taxable year beginning in 2020— (1) the second column of the table in section 6654(c)(2) (A) in the second row, by substituting September 15 June 15 (B) in the third row, by substituting November 15 September 15 (2) the second column of the table in section 6655(c)(2) of such Code shall be applied by— (A) in the second row, by substituting September 15 June 15 (B) in the third row, by substituting November 15 September 15

Summary: This bill changes the schedule for estimated tax payments for taxable years beginning in 2020.
A bill to amend the Internal Revenue Code of 1986 to terminate required minimum distributions under tax-favored retirement plans.

To amend the Internal Revenue Code of 1986 to terminate required minimum distributions under tax-favored retirement plans. 1. Termination of required minimum distribution rules (a) In general Section 401(a)(9) (I) Termination of minimum required distribution The requirements of this paragraph shall not apply for any calendar year after 2019. . (b) Eligible rollover distributions The last sentence of section 402(c)(4) If all or any portion of a distribution after December 31, 2019, is treated as an eligible rollover distribution but would not be so treated if the minimum distribution requirements under section 401(a)(9) had applied during the year of the distribution, such distribution shall not be treated as an eligible rollover distribution for purposes of section 401(a)(31) or 3405(c) or subsection (f) of this section. (c) Effective dates (1) In general The amendments made by this section shall apply for calendar years beginning after December 31, 2019. (2) Provisions relating to plan or contract amendments (A) In general If this paragraph applies to any pension plan or contract amendment, such pension plan or contract shall not fail to be treated as being operated in accordance with the terms of the plan during the period described in subparagraph (B)(ii) solely because the plan operates in accordance with this section. (B) Amendments to which paragraph applies (i) In general This paragraph shall apply to any amendment to any pension plan or annuity contract which— (I) is made pursuant to the amendments made by this section, and (II) is made on or before the last day of the first plan year beginning on or after January 1, 2022. In the case of a governmental plan, subclause (II) shall be applied by substituting 2023 2022 (ii) Conditions This paragraph shall not apply to any amendment unless during the period beginning on the effective date of the amendment and ending on December 31, 2020, the plan or contract is operated as if such plan or contract amendment were in effect.

Summary: This bill terminates required minimum distributions from tax-exempt retirement plans after 2019.
A bill to require the Securities and Exchange Commission to prevent the Financial Industry Regulatory Authority from enforcing a certain rule of that Authority.

To require the Securities and Exchange Commission to prevent the Financial Industry Regulatory Authority from enforcing a certain rule of that Authority. 1. Prevention of enforcement of rule Beginning on the date of enactment of this Act, the Securities and Exchange Commission shall prevent the Financial Industry Regulatory Authority (referred to in this section as FINRA

Summary: This bill directs the Securities and Exchange Commission to prevent the Financial Industry Regulatory Authority from enforcing that authority's rule requiring member brokers and dealers to annually inspect their offices for compliance with securities laws and regulations.
Keeping Critical Connections Act of 2020

To help small business broadband providers keep customers connected. 1. Short title This Act may be cited as the Keeping Critical Connections Act of 2020 2. Keeping Critical Connections Emergency Fund (a) Definitions In this section— (1) the term Commission (2) the term covered program (A) provides a customer with free or discounted broadband service, or free upgrades of existing service to meet certain capacity and speed needs, due specifically to the presence of a student in the household of the customer who needs distance learning capability; or (B) refrains from disconnecting broadband service provided to an existing customer due to nonpayment or underpayment if the customer— (i) has a household income, at the time of the nonpayment or underpayment, that does not exceed 135 percent of the Federal poverty guidelines (as determined by the Secretary of Health and Human Services); (ii) is unable to make a full payment due specifically to the economic impact of the national emergency described in paragraph (3); and (iii) provides sufficient documentation to the provider to show that the customer meets the criteria under clauses (i) and (ii); (3) the term COVID–19 emergency period 50 U.S.C. 1601 (4) the term small business broadband provider (b) Funding (1) Appropriation Out of any funds in the Treasury not otherwise appropriated, there is appropriated to the Commission $2,000,000,000 for fiscal year 2020, to remain available until expended, to reimburse small business broadband providers for the costs of carrying out a covered program. (2) Rules The Commission shall promulgate rules on an expedited basis, and without regard to section 553 of title 5, United States Code, regarding the provision of reimbursements to small business broadband providers under paragraph (1).

Summary: Keeping Critical Connections Act of 2020 This bill provides funds with which the Federal Communications Commission shall reimburse small business broadband providers for costs incurred during the COVID-19 (i.e., coronavirus disease 2019) emergency period to voluntarily (1) provide free or discounted service to students in need of distance learning capacity, or (2) refrain from disconnecting low-income households that cannot afford to make a full payment.
Strained Partnership Act

To require the removal of United States Armed Forces from Saudi Arabia. 1. Short title This Act may be cited as the Strained Partnership Act 2. Removal of United States Armed Forces from Saudi Arabia (a) Removal All United States Armed Forces and equipment, including Patriot missile batteries and the Terminal High Altitude Area Defense (THAAD) system, shall be removed from the Kingdom of Saudi Arabia by not later than 90 days after the date of the enactment of this Act. (b) Relocation of equipment Patriot missile batteries and the Terminal High Altitude Area Defense system relocated pursuant to subsection (a) shall, to the extent practicable, be relocated to another location or locations in the Middle East, with the priority mission of protecting United States Armed Forces.

Summary: Strained Partnership Act This bill requires the removal of all U.S. Armed Forces and equipment from Saudi Arabia and the relocation of specified equipment to another location or locations in the Middle East.