cheaptrix/billsum-US_congress_and_house huggingface dataset:
An original bill to amend the Internal Revenue Code of 1986 to provide an investment tax credit for waste heat to power technology.

To amend the Internal Revenue Code of 1986 to provide an investment tax credit for waste heat to power technology. 1. Investment credit for waste heat to power property (a) In general Subparagraph (A) of section 48(a)(3) or , or (viii) waste heat to power property, . (b) Waste heat to power property Subsection (c) of section 48 (5) Waste heat to power property (A) In general The term waste heat to power property (i) comprising a system which generates electricity through the recovery of a qualified waste heat resource, and (ii) which is placed in service before January 1, 2017. (B) Qualified waste heat resource The term qualified waste heat resource (i) exhaust heat or flared gas from an industrial process that does not have, as its primary purpose, the production of electricity, and (ii) a pressure drop in any gas for an industrial or commercial process. (C) Limitations (i) In general For purposes of subsection (a)(1), the basis of any waste heat to power property taken into account under this section shall not exceed the excess of— (I) the basis of such property, over (II) the fair market value of comparable property which does not have the capacity to capture and convert a qualified waste heat resource to electricity. (ii) Capacity limitation The term waste heat to power property . (c) Effective date The amendments made by this section shall apply to periods after the date of the enactment of this Act, in taxable years ending after such date, under rules similar to the rules of section 48(m) 2. Increase in continuous levy (a) In general Paragraph (3) of section 6331(h) 30 percent 35 percent (b) Effective date The amendment made by this section shall apply to payments made after 180 days after the date of the enactment of this Act. April 14, 2015 Read twice and placed on the calendar

Summary: This bill amends the Internal Revenue Code to allow an energy tax credit for investment in waste heat to power property. The property cannot have a capacity in excess of 50 megawatts. The bill defines "waste heat to power property" as property: (1) comprising a system which generates electricity through the recovery of a qualified waste heat resource; and (2) that is placed in service before January 1, 2017. "Qualified waste heat resource" is defined as: (1) exhaust heat or flared gas from an industrial process that does not have as its primary purpose the production of electricity, and (2) a pressure drop in any gas for an industrial or commercial process. The bill provides for a formula to limit the basis of any waste heat to power property for purposes of calculating the credit. The amendments made by this section apply to taxable years ending after the enactment date of this Act. (Sec. 2) The bill also increases from 30% to 35% the rate of the continuous levy on payments made after 180 days after the enactment date of this Act to Medicare providers and suppliers for unpaid taxes.
An original bill to amend title 31, United States Code, to clarify the use of credentials by enrolled agents.

To amend title 31, United States Code, to clarify the use of credentials by enrolled agents. 1. Clarification of enrolled agent credentials Section 330 of title 31, United States Code, is amended— (1) by redesignating subsections (b), (c), and (d) as subsections (c), (d), and (e), respectively, and (2) by inserting after subsection (a) the following new subsection: (b) Any enrolled agents properly licensed to practice as required under rules promulgated under subsection (a) shall be allowed to use the credentials or designation of enrolled agent EA E.A. . April 14, 2015 Read twice and placed on the calendar

Summary: Permits any enrolled agent properly licensed to represent taxpayers before the Internal Revenue Service to use the credentials or designation of "enrolled agent," "EA," or "E.A."
Don't Tax Our Fallen Public Safety Heroes Act

To amend the Internal Revenue Code of 1986 to exclude certain compensation received by public safety officers and their dependents from gross income. 1. Short title This Act may be cited as the Don't Tax Our Fallen Public Safety Heroes Act 2. Exclusion of certain compensation received by public safety officers and their dependents Subsection (a) of section 104 and ; and (6) amounts received pursuant to— (A) section 1201 of the Omnibus Crime Control and Safe Streets Act of 1968 ( 42 U.S.C. 3796 (B) a program established under the laws of any State which provides monetary compensation for surviving dependents of a public safety officer who has died as the direct and proximate result of a personal injury sustained in the line of duty, except that subparagraph (B) shall not apply to any amounts that would have been payable if the death of the public safety officer had occurred other than as the direct and proximate result of a personal injury sustained in the line of duty. . April 14, 2015 Read twice and placed on the calendar

Summary: Don't Tax Our Fallen Public Safety Heroes Act (Sec. 2) Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, federal public safety officer death benefits or amounts paid under a state program to surviving dependents of a public safety officer who died as the direct and proximate result of a personal injury sustained in the line of duty.
LNG and LPG Excise Tax Equalization Act of 2015

To amend the Internal Revenue Code of 1986 to equalize the excise tax on liquified petroleum gas and liquified natural gas. 1. Short title This Act may be cited as the LNG and LPG Excise Tax Equalization Act of 2015 2. Equalization of excise tax on liquefied petroleum gas and liquefied natural gas (a) Liquefied petroleum gas (1) In general Subparagraph (B) of section 4041(a)(2) and (ii) in the case of liquefied petroleum gas, 18.3 cents per energy equivalent of a gallon of gasoline, and . (2) Energy equivalent of a gallon of gasoline Paragraph (2) of section 4041(a) of such Code is amended by adding at the end the following: (C) Energy equivalent of a gallon of gasoline For purposes of this paragraph, the term energy equivalent of a gallon of gasoline means, with respect to a liquefied petroleum gas fuel, the amount of such fuel having a Btu content of 115,400 (lower heating value). . (b) Liquefied natural gas (1) In general Subparagraph (B) of section 4041(a)(2) and , and (iv) in the case of liquefied natural gas, 24.3 cents per energy equivalent of a gallon of diesel. . (2) Energy equivalent of a gallon of diesel Paragraph (2) of section 4041(a) of such Code, as amended by subsection (a)(2), is amended by adding at the end the following: (D) Energy equivalent of a gallon of diesel For purposes of this paragraph, the term energy equivalent of a gallon of diesel means, with respect to a liquefied natural gas fuel, the amount of such fuel having a Btu content of 128,700 (lower heating value). . (3) Conforming amendments Section 4041(a)(2)(B)(iii) (A) by striking liquefied natural gas, (B) by striking peat), and peat) and (c) Effective Date The amendments made by this section shall apply to fuel sold or used in calendar quarters beginning more than 60 days after the date of the enactment of this Act. 3. Increase in continuous levy (a) In general Paragraph (3) of section 6331(h) 30 percent 35 percent (b) Effective date The amendment made by this section shall apply to payments made after 180 days after the date of the enactment of this Act. April 14, 2015 Read twice and placed on the calendar

Summary: LNG and LPG Excise Tax Equalization Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code to equalize the excise tax on liquefied petroleum gas and liquefied natural gas by establishing a rate of 18.3 cents per energy equivalent of a gallon of gasoline for liquefied petroleum gas and 24.3 cents per energy equivalent of a gallon of diesel for liquefied natural gas. (Sec. 3) The bill also increases from 30% to 35% the rate of the continuous levy on payments made after 180 days after the enactment date of this Act to Medicare providers and suppliers for unpaid taxes.
Notice for Organizations That Include Charities is Essential (NOTICE) Act

To amend the Internal Revenue Code of 1986 to provide notice to charities and other nonprofit organizations before their tax-exempt status is automatically revoked. 1. Short title This Act may be cited as the Notice for Organizations That Include Charities is Essential (NOTICE) Act 2. Notice required before revocation of tax exempt statue for failure to file return (a) In general Section 6033(j) (2) Requirement of notice (A) In general Not later than 300 days after the date an organization described in paragraph (1) fails to file the annual return or notice referenced in paragraph (1) for 2 consecutive years, the Secretary shall notify the organization— (i) that the Internal Revenue Service has no record of such a return or notice from such organization for 2 consecutive years, and (ii) about the penalty that will occur under this subsection if the organization fails to file such a return or notice by the date of the next filing deadline. The notification under the preceding sentence shall include information about how to comply with the filing requirements under subsection (a)(1) and (i). . (b) Reinstatement without application Paragraph (3) of section 6033(j) (1) by striking Any organization (A) In general Except as provided in subparagraph (B), any organization , and (2) by adding at the end the following new subparagraph: (B) Retroactive reinstatement without application if actual notice not provided If an organization described in paragraph (1)— (i) demonstrates to the satisfaction of the Secretary that the organization did not receive the notice required under paragraph (2), and (ii) files an annual return or notice referenced in paragraph (1) for the current year, then the Secretary may reinstate the organization’s exempt status effective from the date of the revocation under paragraph (1) without the need for an application. . (c) Effective date The amendments made by this section shall apply to notices and returns required to be filed after December 31, 2014. April 14, 2015 Read twice and placed on the calendar

Summary: Notice for Organizations That Include Charities is Essential (NOTICE) Act (Sec. 2) Amends the Internal Revenue Code to require the Department of the Treasury to notify any tax-exempt organization, not later than 300 days after such an organization fails to file its annual tax return or other required information for 2 consecutive years, that: (1) the Internal Revenue Service has no record of its return or information for 2 consecutive years, and (2) a penalty will occur if the organization fails to file its return or information by the next filing deadline. Allows the reinstatement of the tax-exempt status of such an organization without the requirement of an application if: (1) the organization demonstrates to the satisfaction of Treasury that it did not receive the notice required by this Act, and (2) it files an annual return or required information for the current year. Makes this Act applicable to notices and returns required to be filed after December 31, 2014.
An original bill to exclude from gross income certain clean coal power grants to non-corporate taxpayers.

To exclude from gross income certain clean coal power grants to non-corporate taxpayers. 1. Exclusion from gross income of certain clean coal power grants to non-corporate taxpayers (a) General rule In the case of an eligible taxpayer other than a corporation, gross income for purposes of the Internal Revenue Code of 1986 shall not include any amount which— (1) is received under section 402 of the Energy Policy Act of 2005, and (2) if received by a corporation, would be excluded from gross income under section 118 (b) Reduction in basis The basis of any property subject to the allowance for depreciation or amortization under the Internal Revenue Code of 1986 which is acquired with any amount to which subsection (a) applies during the 12-month period beginning on the day such amount is received shall be reduced by an amount equal to such amount. The excess (if any) of such amount over the amount of the reduction under the preceding sentence shall be applied to the reduction (as of the last day of the period specified in the preceding sentence) of the basis of any other property held by the taxpayer. The particular properties to which the reductions required by this subsection are allocated shall be determined by the Secretary of the Treasury (or the Secretary's delegate) under regulations similar to the regulations under section 362(c)(2) of such Code. (c) Eligible taxpayer For purposes of this section, with respect to any amount received under section 402 of the Energy Policy Act of 2005, the term eligible taxpayer (d) Effective date This section shall apply to amounts received under section 402 of the Energy Policy Act of 2005 in taxable years beginning after December 31, 2011. April 14, 2015 Read twice and placed on the calendar

Summary: This bill excludes from gross income, for income tax purposes, any amount received by a non-corporate taxpayer as a clean coal power grant, award, or allowance under the Energy Policy Act of 2005. To the extent that such grant, award, or allowance is related to depreciable property, the adjusted basis of such property is reduced by the amount excluded from gross income. Each non-corporate taxpayer allowed a tax exclusion under this Act must make a payment to the federal government of 1.18% of the value of the grant, award, or allowance received. This bill is applicable to grant amounts received in taxable years beginning after December 31, 2011.
Community Bank Preservation Act of 2015

To reaffirm the importance of community banking and community banking regulatory experience on the Federal Reserve Board of Governors, to ensure that the Federal Reserve Board of Governors has a member who has previous experience in community banking or community banking supervision, and for other purposes. 1. Short title This Act may be cited as the Community Bank Preservation Act of 2015 2. Membership of Board of Governors of the Federal Reserve System The first undesignated paragraph of section 10 of the Federal Reserve Act ( 12 U.S.C. 241 The Board shall at all times have as a member at least 1 person with demonstrated experience working in or supervising community banks having less than $10,000,000,000 in total assets. 3. Effective date The amendment made by this Act shall take effect on the date of enactment of this Act and apply to appointments made on and after that effective date, excluding any nomination pending in the Senate on that date.

Summary: Community Bank Preservation Act of 2015 Amends the Federal Reserve Act to require that membership on the Board of Governors of the Federal Reserve include at least one person with demonstrated experience working in or supervising community banks having less than $10 billion total assets.
National Credit Union Administration Budget Transparency Act

To require the National Credit Union Administration to hold public hearings and receive comments from the public on its budget, and for other purposes. 1. Short title This Act may be cited as the National Credit Union Administration Budget Transparency Act 2. Budget transparency for the NCUA Section 209(b) of the Federal Credit Union Act ( 12 U.S.C. 1789 (1) by redesignating paragraphs (1) and (2) as paragraphs (2) and (3), respectively; (2) by inserting before paragraph (2), as so redesignated, the following: (1) on an annual basis and prior to the submission of the detailed business-type budget required under paragraph (2)— (A) make publicly available and cause to be printed in the Federal Register a draft of such detailed business-type budget; and (B) hold a public hearing, with public notice provided of such hearing, wherein the public can submit comments on the draft of such detailed business-type budget; ; and (3) in paragraph (2), as so redesignated— (A) by inserting detailed submit a (B) by inserting , and where such budget shall address any comments submitted by the public pursuant to paragraph (1)(B) Control Act

Summary: National Credit Union Administration Budget Transparency Act This bill amends the Federal Credit Union Act to require the National Credit Union Administration Board, before the annual submission of its required detailed business-type budget, to: (1) print a draft of the budget in the Federal Register; (2) hold a public hearing to receive comments from the public on the draft; and (3) include in the required integral set of accounts statements in which the budget will address any of such comments.
Women on the Twenty Act

To require the Secretary of the Treasury to convene a panel of citizens to make a recommendation to the Secretary regarding the likeness of a woman on the twenty dollar bill, and for other purposes. 1. Short title This Act may be cited as the Women on the Twenty Act 2. Citizens panel relating to the likeness of a woman to be included on the face of the $20 Federal Reserve note The 8th undesignated paragraph of section 16 of the Federal Reserve Act ( 12 U.S.C. 418 The Secretary of the Treasury shall convene a panel of private citizens of the United States to advise and make recommendations to the Secretary regarding the likeness of a woman to appear on the face of $20 Federal reserve notes. In carrying out the requirements of the preceding sentence, each of the Secretary and the panel shall consider and weigh input provided by the American people.

Summary: Women on the Twenty Act This bill amends the Federal Reserve Act to direct the Secretary of the Treasury to convene a panel of private citizens to advise and make recommendations regarding the likeness of a woman to appear on the face of $20 federal reserve notes. Requires the Secretary and the panel to consider and weigh input from the American people.
Good Samaritan Hunger Relief Tax Incentive Extension Act of 2015

To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory. 1. Short title This Act may be cited as the Good Samaritan Hunger Relief Tax Incentive Extension Act of 2015 2. Permanent extension and expansion of charitable deduction for contributions of food inventory (a) In general Subparagraph (C) of section 170(e)(3) (C) Special rule for contributions of food inventory (i) General rule In the case of a charitable contribution of food from any trade or business of the taxpayer, this paragraph shall be applied— (I) without regard to whether the contribution is made by a C corporation, and (II) only to food that is apparently wholesome food. (ii) Limitation on reduction In the case of any such contribution, notwithstanding subparagraph (B), the amount of the reduction determined under paragraph (1)(A) shall not exceed the amount by which the fair market value of the apparently wholesome food exceeds twice the basis of such food. (iii) Determination of basis If a taxpayer— (I) does not account for inventories under section 471, and (II) is not required to capitalize indirect costs under section 263A, the taxpayer may elect, solely for purposes of subparagraph (B), to treat the basis of any apparently wholesome food as being equal to 50 percent of the fair market value of such food. (iv) Determination of fair market value In the case of any such contribution of apparently wholesome food which, solely by reason of internal standards of the taxpayer, lack of market, or similar circumstances, or which is produced by the taxpayer exclusively for the purposes of transferring the food to an organization described in subparagraph (A), cannot or will not be sold, the fair market value of such contribution shall be determined— (I) without regard to such internal standards, such lack of market, such circumstances, or such exclusive purpose, and (II) by taking into account the price at which the same or substantially the same food items (as to both type and quality) are sold by the taxpayer at the time of the contribution (or, if not so sold at such time, in the recent past). (v) Apparently wholesome food For purposes of this subparagraph, the term apparently wholesome food 42 U.S.C. 1791(b)(2) . (b) Effective date The amendment made by this section shall apply to contributions made after the date of the enactment of this Act, in taxable years ending after such date.

Summary: Good Samaritan Hunger Relief Tax Incentive Extension Act of 2015 Amends the Internal Revenue Code to: (1) modify the tax deduction for charitable contributions of food inventory by limiting the reduction in such deduction to the amount by which the fair market valuation of the contributed food exceeds twice the basis of such food, and (2) make such deduction permanent.
Historic Downtown Preservation and Access Act

To amend the Internal Revenue Code of 1986 to provide a refundable tax credit for the installation of sprinklers and elevators in historic structures. 1. Short title This Act may be cited as the Historic Downtown Preservation and Access Act 2. Credit for installation of sprinklers and elevators in historic buildings (a) In general Subpart C of part IV of subchapter A of chapter 1 36C. Historic building expenses (a) In general There shall be allowed a credit against the tax imposed by this subtitle for the taxable year an amount equal to 50 percent of the qualified historic building expenses paid or incurred by the taxpayer during such taxable year. (b) Limitation The credit allowed under subsection (a) with respect to any taxpayer for any taxable year shall not exceed $50,000. (c) Qualified historic building expenses For purposes of this section— (1) In general The term qualified historic building expenses (2) National historic landmarks In the case of a certified historic structure that is designated as a National Historic Landmark in accordance with section 101(a) of the National Historic Preservation Act ( 16 U.S.C. 470a(a) qualified historic building expenses (3) Certified historic structure The term certified historic structure . (b) Conforming amendments (1) Section 1324 of title 31, United States Code, is amended by inserting , 36C , 36B (2) The table of sections for subpart C of part IV of subchapter A of chapter 1 Sec. 36C. Historic building expenses. . (c) Effective date The amendments made by this section shall apply to amounts paid or incurred in taxable years beginning after the date of the enactment of this Act.

Summary: Historic Downtown Preservation and Access Act Amends the Internal Revenue Code to allow a refundable tax credit for 50% of the cost of installing an elevator system or a sprinkler system in a certified historic structure. Limits the total amount of such credit to $50,000 in any taxable year.