cheaptrix/billsum-US_congress_and_house huggingface dataset:
To amend the Internal Revenue Code of 1986 to allow a nonrefundable credit for elementary and secondary school supply expenses.

To amend the Internal Revenue Code of 1986 to allow a nonrefundable credit for elementary and secondary school supply expenses. 1. Credit for elementary and secondary school supply expenses (a) In general Subpart A of part IV of subchapter A of chapter 1 25F. Elementary and secondary school supplies (a) In general In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the eligible elementary and secondary school supply expenses paid or incurred by the taxpayer during the taxable year. (b) Limitations (1) Dollar limitation The credit allowed under subsection (a) for the taxable year shall not exceed $200. (2) Income limitation (A) In general The amount allowable as a credit under subsection (a) for any taxable year shall be reduced (but not below zero) by an amount which bears the same ratio to the amount so allowable (determined without regard to this paragraph but with regard to paragraph (1)) as— (i) the amount (if any) by which the taxpayer’s modified adjusted gross income exceeds $150,000, bears to (ii) $65,000. (B) Modified adjusted gross income For purposes of this paragraph, the term modified adjusted gross income (c) Eligible elementary and secondary school supply expenses For purposes of this section, the term eligible elementary and secondary school supply expenses (d) Coordination with Coverdell education savings accounts The taxpayer shall not take into account any eligible elementary and secondary school supply expenses under subsection (a) to the extent such expenses are taken into account as qualified education expenses under section 530(d)(2)(A). . (b) Clerical amendment The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting before the item relating to section 26 the following new item: Sec. 25F. Elementary and secondary school supplies. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023.

Summary: This bill allows a nonrefundable income tax credit for eligible elementary and secondary school supply expenses. The allowable amount of such credit may not exceed $200, reduced by certain modified adjusted gross income levels. The bill defines eligible elementary and secondary school supply expenses as expenses for books, supplies, and other equpment in connection with the enrollment or attendance of a taxpayer dependent at a public, private, or religious school.
To amend the Internal Revenue Code of 1986 to allow a nonrefundable credit for certain organized sport equipment expenses.

To amend the Internal Revenue Code of 1986 to allow a nonrefundable credit for certain organized sport equipment expenses. 1. Credit for organized sport equipment expenses (a) In general Subpart A of part IV of subchapter A of chapter 1 25F. Organized sport equipment expenses (a) In general In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the qualified organized sport equipment expenses paid or incurred by the taxpayer during the taxable year. (b) Limitations (1) Dollar limitation The credit allowed under subsection (a) for the taxable year shall not exceed $200. (2) Income limitation (A) In general The amount allowable as a credit under subsection (a) for any taxable year shall be reduced (but not below zero) by an amount which bears the same ratio to the amount so allowable (determined without regard to this paragraph but with regard to paragraph (1)) as— (i) the amount (if any) by which the taxpayer’s modified adjusted gross income exceeds $150,000, bears to (ii) $65,000. (B) Modified adjusted gross income For purposes of this paragraph, the term modified adjusted gross income (c) Qualified organized sport equipment expenses For purposes of this section, the term qualified organized sport equipment expenses . (b) Clerical amendment The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting before the item relating to section 26 the following new item: Sec. 25F. Organized sport equipment expenses. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023.

Summary: This bill allows a new income-based tax credit for qualified organized sport equipment expenses, up to $200 for a taxable year. The bill defines qualified organized sport equipment expenses as expenses for the participation of a taxpayer dependent in an organized sport, game, or hobby program that is primarily for unrelated individuals who have not attained age 19 to engage in such sport, game, or hobby.
Hunger Clearinghouse Enhancement Act of 2023

To amend the Richard B. Russell National School Lunch Act to fund the information clearinghouse through fiscal year 2031, and for other purposes. 1. Short title This Act may be cited as the Hunger Clearinghouse Enhancement Act of 2023 2. Information clearinghouse Section 26 of the Richard B. Russell National School Lunch Act ( 42 U.S.C. 1769g(d) (1) in subsection (a)— (A) by inserting , including information with respect to the utilization of trained volunteers, provide information (B) by inserting resources that address ways to prevent hunger, food assistance, (2) in subsection (d), by striking and $250,000 for each of fiscal years 2010 through 2024 and $750,000 for each of fiscal years 2024 through 2031

Summary: Hunger Clearinghouse Enhancement Act of 2023 This bill provides funding through FY2031 to the Department of Agriculture for maintaining a clearinghouse that provides information to assist low-income individuals and communities in obtaining nutrition assistance and related resources. The bill specifies that the clearinghouse must provide information on the utilization of trained volunteers.
To direct the Secretary of Agriculture to establish a grocery, farm, and food worker stabilization grant program.

To direct the Secretary of Agriculture to establish a grocery, farm, and food worker stabilization grant program. 1. Grocery, farm, and food worker stabilization grant program (a) Definitions In this section: (1) Eligible entity The term eligible entity (2) Secretary The term Secretary (b) Establishment The Secretary, acting through the Administrator of the Agricultural Marketing Service, shall establish a grant program to provide funding to eligible entities representing farmworkers, meat processing workers, and grocery workers for stabilization payments in the case of a natural disaster or other disaster, as determined by the Secretary. (c) Report Not later than 4 years after the date of enactment of this Act, the Secretary shall submit to the Committee on Agriculture of the House of Representatives and the Committee on Agriculture, Nutrition, and Forestry of the Senate a report describing the outcomes and evaluating the impacts of the program established under subsection (b). (d) Authorization of appropriations There is authorized to be appropriated to carry out this section $50,000,000, to remain available until expended.

Summary: This bill directs the Agricultural Marketing Service (AMS) to establish a grant program to provide farmworkers, meat processing workers, and grocery workers stabilization payments in the case of a natural disaster or other disaster. Specifically, AMS must provide funding to membership organizations or labor unions representing farmworkers, meat processing workers, and grocery workers for the payments.
To reaffirm the applicability of the Act of June 18, 1934, to the Samish Indian Nation, and for other purposes.

To reaffirm the applicability of the Act of June 18, 1934, to the Samish Indian Nation, and for other purposes. 1. Reaffirmation of law The applicability of the Act of June 18, 1934 ( 25 U.S.C. 5101 et seq. Indian Reorganization Act 2. No impact on treaty rights Nothing in this Act shall be interpreted as affecting treaty rights under the Treaty of Point Elliott.

Summary: This bill applies the Indian Reorganization Act to the Samish Indian Nation.
Responsible Accounting Standards Act of 2023

To amend the Securities Act of 1933 to require the accounting principles standard setting body to comply with the Administrative Procedure Act and the Government in the Sunshine Act, to require the head of such body to testify annually before Congress, and for other purposes. 1. Short title This Act may be cited as the Responsible Accounting Standards Act of 2023 2. Accounting principles standard setting body reforms (a) Administrative procedures for adoption of accounting principles Section 19(b) of the Securities Act of 1933 ( 15 U.S.C. 77s(b) (3) Administrative procedures for adoption of accounting principles When adopting an accounting principle, the standard setting body described in paragraph (1) shall— (A) follow procedures that are as close as practicable to those requirements for a Federal agency issuing a rule under chapter 5 Administrative Procedure Act (B) carry out the cost benefit analysis described under section 6(a)(3)(C) of Executive Order 12866 for a significant regulatory action, to the extent the requirements for such analysis relate to the efficient functioning of the economy and private markets, and the cost of businesses complying with the action. . (b) Open meeting requirement Section 19(b) of the Securities Act of 1933 ( 15 U.S.C. 77s(b) (4) Open meeting requirement The requirements under section 552b of title 5, United States Code (commonly referred to as the Government in the Sunshine Act . (c) Testimony by the head of the standard setting body Section 19(b) of the Securities Act of 1933 ( 15 U.S.C. 77s(b) (5) Congressional testimony The head of each standard setting body described in paragraph (1) shall annually testify before the Committee on Financial Services of the House of Representatives and the Committee on Banking, Housing, and Urban Affairs of the Senate. . (d) Report on implementation Not later than the end of the 3-month period beginning on the date of enactment of this Act, the Chief Accountant of the Securities and Exchange Commission, in consultation with the standard setting body described under section 19(b)(1) of the Securities Act of 1933, shall issue a report to the Congress describing the steps taken by the standard setting body to implement the requirements in the amendments made by this section.

Summary: Responsible Accounting Standards Act of 2023 This bill requires the standard-setting bodies of accounting principles to comply with provisions generally required of federal agencies, including those that apply to rulemaking procedures, cost benefit analysis of certain actions, and open meeting requirements. The standard-setting bodies must also testify annually before Congress.
Guam Excess Land Return Act

To amend Public Law 106–504 1. Short title This Act may be cited as the Guam Excess Land Return Act 2. Transfer of land to previous owners Section 1(c)(5) of Public Law 106–504 , except that such definition shall not include the transfer of land to an individual or entity for private use other than on a nondiscriminatory basis Such definition shall include the transfer of land to the person (or the heirs of the person) that owned the land when it was transferred to the Federal Government, if such prior ownership can be verified in the official records of the Government of Guam. Not more than 180 days after the date of the enactment of the Guam Excess Land Return Act, the Government of Guam shall establish a process to transfer such land to such persons (or the heirs of such persons).

Summary: Guam Excess Land Return Act This bill allows excess federal lands in Guam to be transferred to the original landowners or their heirs if such prior ownership can be verified in the official records maintained by the government of Guam. The government of Guam must establish a process for such transfers.
Eliminate Congressional Slush Funds Act

To rescind amounts made available for the Department of Commerce Nonrecurring Expenses Fund by the Fiscal Responsibility Act of 2023, and for other purposes. 1. Short title This Act may be cited as the Eliminate Congressional Slush Funds Act 2. Rescission of amounts appropriated for Department of Commerce Nonrecurring Expenses Fund (a) Rescission The total amount of unobligated funds made available by section 101(e) of the Fiscal Responsibility Act of 2023 ( Public Law 118–5 (b) Classification of budgetary effects The budgetary effects of subsection (a) shall not count for purposes of section 251 of the Balanced Budget and Emergency Deficit Control Act of 1985 or allocation pursuant to section 302(a) or 302(b) of the Congressional Budget Act of 1974.

Summary: Eliminate Congressional Slush Funds ActThis bill rescinds specified unobligated funds that were provided for the Department of Commerce Nonrecurring Expenses Fund by the Fiscal Responsibility Act of 2023. The bill also prohibits the budgetary effects of this bill from being counted for the purposes of certain budget enforcement procedures and spending allocations for congressional committees.
Fighter Force Preservation Act of 2023

To require the Secretary of the Air Force to develop a long-term tactical fighter plan for the active and reserve components of the Air Force, and for other purposes. 1. Short title This Act may be cited as the Fighter Force Preservation Act of 2023 2. Plan for long-term Air Force fighter force structure (a) Plan required The Secretary of the Air Force, in consultation with the Director of the Air National Guard and the Commander of the Air Force Reserve, shall develop a long-term tactical fighter force structure, recapitalization, training, and sustainment plan for the active and reserve components of the Air Force. (b) Elements The plan under subsection (a) shall address each of the following: (1) The appropriate mix of tactical fighter aircraft force structure, with accompanying operational risk analyses, required for the Secretary of the Air Force to meet expected steady-state, global force management allocation plans and geographical combatant commander contingency operational plans tasked to the Air Force using active and reserve component units. (2) The procurement, divestment, unit activation, deactivation, or re-missioning plans or actions the Secretary plans to implement, fiscal year-by-fiscal year, unit-by-unit, for the next 12 years for each active and reserve component tactical fighter aircraft unit existing as of the date of the enactment of this Act, including the rationale and justification for any such plans or actions. (3) The actions the Secretary will take to ensure that required operational readiness rates are maintained during any planned recapitalization, modernization, or change of mission affecting tactical fighter aircraft units. (4) Any plans of the Secretary to augment or supplant existing piloted tactical fighter aircraft capability or capacity with Collaborative Combat Aircraft Increment 1 or Increment 2 capability or capacity. (5) Any plans of the Secretary to augment or supplant existing piloted tactical fighter aircraft training events via acquisition and fielding of common, joint, all-domain, high-fidelity synthetic simulation environments. (c) Report Not later than April 1, 2024, the Secretary of the Air Force shall submit to the congressional defense committees a report that includes the plan developed under subsection (a). (d) Form of report The report required under subsection (c) shall be submitted in unclassified form, but may contain a classified annex. (e) Congressional defense committees defined In this section, the term congressional defense committees

Summary: Fighter Force Preservation Act of 2023 This bill requires the Department of the Air Force to develop and report on a long-term tactical fighter force structure, recapitalization, training, and sustainment plan for the active and reserve components of the Air Force. Such plan must be submitted in an unclassified form, but may contain a classified annex.
To require prompt reporting of any incident in which the Armed Forces are involved in an attack or hostilities, and for other purposes.

To require prompt reporting of any incident in which the Armed Forces are involved in an attack or hostilities, and for other purposes. 1. Report on Hostilities Involving United States Armed Forces (a) In general Not later than 48 hours after any incident in which the United States Armed Forces are involved in an attack or hostilities, whether in an offensive or defensive capacity, the President shall transmit to the congressional defense committees, the Committee on Foreign Relations of the Senate, and the Committee on Foreign Affairs of the House of Representatives a report on the incident, unless the President— (1) otherwise reports the incident within 48 hours pursuant to section 4 of the War Powers Resolution ( 50 U.S.C. 1543 (2) has determined prior to the incident, and so reported pursuant to section 1264 of the National Defense Authorization Act for Fiscal Year 2018 ( 50 U.S.C. 1549 50 U.S.C. 1544(b) (b) Matters To be included Each report required by subsection (a) shall include— (1) the authority or authorities under which the United States Armed Forces were operating when the incident occurred; (2) the date, location, and duration of the incident and the other parties involved; (3) a description of the United States Armed Forces involved in the incident and the mission of such Armed Forces; (4) the numbers of any combatant casualties and civilian casualties that occurred as a result of the incident; and (5) any other information the President determines appropriate.

Summary: This bill requires the President to transmit a report to Congress within 48 hours after any incident in which the Armed Forces are involved in an attack or hostilities, except in certain circumstances as provided under the War Powers Resolution. The report must contain specified elements, including the authority or authorities under which the Armed Forces were operating when the incident occurred.
Segal AmeriCorps Education Award Tax Relief Act of 2023

To amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for AmeriCorps educational awards. 1. Short title This Act may be cited as the Segal AmeriCorps Education Award Tax Relief Act of 2023 2. Exclusion from gross income of AmeriCorps educational awards (a) In general Paragraph (2) of section 117(c) or , or (D) a national service educational award under subtitle D of title I of the National and Community Service Act of 1990. . (b) Exclusion of discharge of student loan debt Subsection (f) of section 108 of such Code is amended by adding at the end the following new paragraph: (6) Payments under national service educational award programs In the case of an individual, gross income shall not include any amount received under a national service educational award under subtitle D of title I of the National and Community Service Act of 1990 ( 42 U.S.C. 12601 et seq. . (c) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.

Summary: Segal AmeriCorps Education Award Tax Relief Act of 2023This bill exludes from gross income amounts received as AmeriCorps educational awards provided under the National and Community Serivce Act of 1990.
To amend the Internal Revenue Code of 1986 to establish special rules relating to which professional sports leagues qualify to be exempt from taxation.

To amend the Internal Revenue Code of 1986 to establish special rules relating to which professional sports leagues qualify to be exempt from taxation. 1. Special rules relating to professional sports leagues (a) In general Section 501 (s) Special rules relating to professional sports leagues No organization shall be treated as described in subsection (c)(6) for any taxable year if such organization or entity— (1) is a professional sports league, organization, or association, a substantial activity of which is to foster national or international professional sports competitions (including by managing league business affairs, officiating or providing referees, coordinating schedules, managing sponsorships or broadcast sales, operating loan programs for competition facilities, or overseeing player conduct), and (2) has annual gross receipts in excess of $1,000,000,000 during any of the 5 preceding taxable years. . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2022.

Summary: This bill denies tax-exempt status to certain professional sports leagues with gross receipts exceeding $1 billion during any of the five preceding taxable years.
Antisemitism Inclusion in DEI Act of 2023

To require a publicly traded company to disclose to the Securities and Exchange Commission if the company has a diversity, equity, and inclusion program to combat antisemitism. 1. Short title This Act may be cited as the Antisemitism Inclusion in DEI Act of 2023 2. Disclosure of diversity, equity, and inclusion program to combat antisemitism Section 13 of the Securities Exchange Act of 1934 ( 15 U.S.C. 78m (t) Disclosure of diversity, equity, and inclusion program To combat antisemitism Each issuer required to file an annual report under subsection (a) shall disclose in that report if the issuer has a diversity, equity, and inclusion program that includes any initiative and training to combat antisemitism. .

Summary: Antisemitism Inclusion in DEI Act of 2023This bill requires issuers of securities to report annually whether the issuer has a diversity, equity, and inclusion program that includes training to combat antisemitism.
PAPER Act

To prohibit covered entities from requiring consumers to solely use digital monthly statements, and for other purposes. 1. Short title This Act may be cited as the Protecting Against Paperless and Electronic Requirements Act PAPER Act 2. Requirement (a) In general Each covered entity shall offer each consumer of such entity the option of receiving paper copies of their monthly statements. (b) Prohibition A covered entity may not condition the use of any services offered by such entity on the sole use of digital monthly statements by a consumer. (c) Definitions (1) Depository institution The term depository institution (2) Credit union The term credit union (3) Covered entity The term covered entity

Summary: Protecting Against Paperless and Electronic Requirements Act or the PAPER ActThis bill requires depository institutions and credit unions to offer customers the option of receiving monthly paper statements. Depository institutions and credit unions are prohibited from requiring monthly digital statements as a condition of any service.
To amend the Agricultural Research, Extension, and Education Reform Act of 1998 to authorize the Secretary of Agriculture to waive the matching funds requirement under the specialty crop research initiative, and for other purposes.

To amend the Agricultural Research, Extension, and Education Reform Act of 1998 to authorize the Secretary of Agriculture to waive the matching funds requirement under the specialty crop research initiative, and for other purposes. 1. Matching funds waiver under specialty crop research initiative Section 412(g)(3) of the Agricultural Research, Extension, and Education Reform Act of 1998 ( 7 U.S.C. 7632(g)(3) (C) Waiver With respect to a grant awarded under this section on or after the date of enactment of this subparagraph, the Secretary may waive the matching funds requirement under subparagraph (A). .

Summary: This bill authorizes the Department of Agriculture to waive the matching funds requirement for grants under the specialty crop research initiative. Currently, entities that receive grants under the initiative must provide nonfederal matching funds (including funds from an agricultural promotion, research, and information program) equal to not less than the amount of the grant.