cheaptrix/billsum-US_congress_and_house huggingface dataset:
No Tax Write-offs for Corporate Wrongdoers Act

To amend the Internal Revenue Code of 1986 to disallow any deduction for punitive damages, and for other purposes. 1. Short title This Act may be cited as the No Tax Write-offs for Corporate Wrongdoers Act 2. Disallowance of deduction for punitive damages (a) Disallowance of deduction (1) In general Section 162(g) (A) by redesignating paragraphs (1) and (2) as subparagraphs (A) and (B), respectively; (B) by striking If (1) Treble damages If ; and (C) by adding at the end the following new paragraph: (2) Punitive damages No deduction shall be allowed under this chapter for any amount paid or incurred for punitive damages in connection with any judgment in, or settlement of, any action. . (2) Conforming amendment The heading for section 162(g) of such Code is amended by inserting or Punitive Damages Laws (b) Inclusion in income of punitive damages paid by insurer or otherwise (1) In general Part II of subchapter B of chapter 1 92. Punitive damages compensated by insurance or otherwise Gross income shall include any amount paid to or on behalf of a taxpayer as insurance or otherwise by reason of the taxpayer’s liability (or agreement) to pay punitive damages. . (2) Reporting requirements Section 6041 of such Code is amended by adding at the end the following new subsection: (h) Section To apply to punitive damages compensation This section shall apply to payments by a person to or on behalf of another person as insurance or otherwise by reason of the other person’s liability (or agreement) to pay punitive damages. . (3) Conforming amendment The table of sections for part II of subchapter B of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 92. Punitive damages compensated by insurance or otherwise. . (c) Effective Date The amendments made by this section shall apply to damages paid or incurred on or after the date of the enactment of this Act.

Summary: No Tax Write-offs for Corporate Wrongdoers Act This bill denies a tax deduction for any amount paid or incurred for punitive damages in connection with any judgment in, or settlement of, any legal action. The bill also requires the gross income of a taxpayer to include any amount paid to or on behalf of the taxpayer as insurance or otherwise by reason of the taxpayer's liability (or agreement) to pay punitive damages.
Safe School Meals for Kids Act

To prevent childhood exposure to chlorpyrifos through certain school meal programs. 1. Short title This Act may be cited as the Safe School Meals for Kids Act 2. Preventing childhood dietary exposure to chlorpyrifos (a) In general Beginning with the 2018–2019 school year, the Secretary of Agriculture (referred to in this section as the Secretary (1) in school meals provided under the Richard B. Russell National School Lunch Act ( 42 U.S.C. 1751 (2) in school meals provided under the school breakfast program established by section 4 of the Child Nutrition Act of 1966 ( 42 U.S.C. 1773 (3) provided by the Department of Defense Fresh Fruit and Vegetable Program. (b) Requirements In carrying out subsection (a), the Secretary shall— (1) establish a threshold for chlorpyrifos for the food described in subsection (a) of not more than .001 micrograms of chlorpyrifos per kilogram of food, as the Secretary determines to be necessary; (2) provide guidance, in consultation with State and local educational agencies, to eliminate chlor­pyr­i­fos from meals provided by schools, which may include guidance or criteria related to food procurement or supply contract policies; (3) periodically update the guidance described in paragraph (2); and (4) provide technical assistance to State and local educational agencies to enforce the requirements of this section. (c) Review by the Secretary Not later than January 1, 2020, and every 2 years thereafter until January 1, 2028, the Secretary shall conduct a review to evaluate whether, based on reports provided by State and local educational agencies, any of the food described in subsection (a) exceeds the threshold for chlorpyrifos established by the Secretary under subsection (b)(1).

Summary: Safe School Meals for Kids Act This bill directs the Department of Agriculture to ban from the school meal programs all food that has been treated with chlorpyrifos or has a chlorpyrifos residue greater than 0.001 micrograms per kilogram of food. (Chlorpyrifos is a pesticide that some studies have linked to developmental disabilities in children.)
Rural Access to Hospice Act of 2019

To amend title XVIII of the Social Security Act to provide for payments for certain rural health clinic and Federally qualified health center services furnished to hospice patients under the Medicare program. 1. Short title This Act may be cited as the Rural Access to Hospice Act of 2019 2. Medicare payment for certain Federally qualified health center and rural health clinic services furnished to hospice patients Section 1834 of the Social Security Act ( 42 U.S.C. 1395m (1) in subsection (o), by adding at the end the following new paragraph: (4) Payment for attending physician services furnished by Federally qualified health centers to hospice patients In the case of services described in section 1812(d)(2)(A)(ii) furnished on or after January 1, 2020, by an attending physician (as defined in section 1861(dd)(3)(B), other than a physician or practitioner who is employed by a hospice program) who is employed by or working under contract with a Federally qualified health center, a Federally qualified health center shall be paid for such services under the prospective payment system under this subsection. ; and (2) by adding at the end the following new subsection: (x) Payment for attending physician services furnished by rural health clinics to hospice patients In the case of services described in section 1812(d)(2)(A)(ii) furnished on or after January 1, 2020, by an attending physician (as defined in section 1861(dd)(3)(B), other than a physician or practitioner who is employed by a hospice program) who is employed by or working under contract with a rural health clinic, a rural health clinic shall be paid for such services under the methodology for all-inclusive rates (established by the Secretary) under section 1833(a)(3), subject to the limits described in section 1833(f). .

Summary: Rural Access to Hospice Act of 2019 This bill allows federally qualified health centers (FQHCs) and rural health centers (RHCs) to receive payment under Medicare for hospice services. Currently, attending physicians who work for FQHCs and RHCs may provide hospice services only outside of FQHC or RHC work hours and must bill Medicare under their own provider numbers; FQHCs and RHCs may not receive payment under Medicare for such services.
Abandoned Mine Land Reclamation Fee Extension Act

To amend the Surface Mining Control and Reclamation Act of 1977 to extend the period during which certain reclamation fees are required to be paid. 1. Short title This Act may be cited as the Abandoned Mine Land Reclamation Fee Extension Act 2. Abandoned mine land reclamation fee Section 402(b) of the Surface Mining Control and Reclamation Act of 1977 ( 30 U.S.C. 1232(b) September 30, 2021 September 30, 2036

Summary: Abandoned Mine Land Reclamation Fee Extension Act This bill extends through FY2036 the reclamation fee that each operator of a coal mining operation must pay to the Department of the Interior.
A bill to designate the facility of the United States Postal Service located at 1715 Linnerud Drive in Sun Prairie, Wisconsin, as the "Fire Captain Cory Barr Post Office Building".

To designate the facility of the United States Postal Service located at 1715 Linnerud Drive in Sun Prairie, Wisconsin, as the Fire Captain Cory Barr Post Office Building 1. Fire Captain Cory Barr Post Office Building (a) Designation The facility of the United States Postal Service located at 1715 Linnerud Drive in Sun Prairie, Wisconsin, shall be known and designated as the Fire Captain Cory Barr Post Office Building (b) References Any reference in a law, map, regulation, document, paper, or other record of the United States to the facility referred to in subsection (a) shall be deemed to be a reference to the Fire Captain Cory Barr Post Office Building May 15, 2019 Reported without amendment

Summary: Designates the facility of the United States Postal Service located at 1715 Linnerud Drive in Sun Prairie, Wisconsin, as the "Fire Captain Cory Barr Post Office Building."
Passenger Privacy Protection Act of 2019

To amend title 49, United States Code, to prohibit aircraft from having in place cameras and microphones that can monitor passengers. 1. Short title This Act may be cited as the Passenger Privacy Protection Act of 2019 2. Prohibitions relating to cameras and microphones on aircraft (a) In general Subchapter I of chapter 417 41725. Prohibitions relating to cameras and microphones on aircraft (a) Prohibitions The following rules shall apply to all aircraft of an air carrier and a foreign air carrier: (1) Any in-flight entertainment system installed on the aircraft after the date of the enactment of this section may not have an embedded camera or microphone. In the case where the aircraft has, as of such date of enactment, a existing camera or microphone embedded in an in-flight entertainment system, by not later than 2 months after such date of enactment— (A) the camera shall be either— (i) removed; (ii) permanently disabled and covered; or (iii) covered in a fashion that prevents the camera from making any observation; and (B) the microphone shall be either— (i) removed; or (ii) physically disconnected and covered in a fashion that renders the microphone ineffective. (2) Any camera or microphone that is designed to observe a passenger and that is separate from an in-flight entertainment system may not be installed on the aircraft after the date of the enactment of this section. Any such camera or microphone that was installed on the aircraft prior to such date of enactment shall be removed within 2 months of such date of enactment. (b) Changes to remote switches not sufficient Changes made by an air carrier or a foreign air carrier to remote switches of an in-flight entertainment system are not sufficient to meet the requirements of subsection (a)(1). . (b) Clerical amendment The analysis for chapter 417 section 41724 41725. Prohibitions relating to cameras and microphones on aircraft. . 3. Requiring audits of airlines regarding the information they collect on passengers The Administrator of the Federal Aviation Administration shall periodically conduct audits of air carriers and foreign air carriers (as such terms are defined in section 40102 of title 49, United States Code) regarding the information the carrier collects with respect to passengers on its aircraft, including any information obtained through the physical surveillance of passengers.

Summary: Passenger Privacy Protection Act of 2019 This bill prohibits all aircraft of an air carrier and a foreign air carrier: from having in place cameras and microphones that can monitor passengers. The Federal Aviation Administration shall periodically conduct audits of such air carriers regarding the information they collect with respect to aircraft passengers, including any information obtained through the physical surveillance of passengers.
Volunteer Responder Incentive Protection Act of 2019

To amend the Internal Revenue Code of 1986 to increase and make permanent the exclusion for benefits provided to volunteer firefighters and emergency medical responders. 1. Short title This Act may be cited as the Volunteer Responder Incentive Protection Act of 2019 2. Benefits provided to volunteer firefighters and emergency medical responders (a) Increase in dollar limitation on qualified payments Subparagraph (B) of section 139B(c)(2) $30 $50 (b) Reimplementing and making permanent benefits Section 139B (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019.

Summary: Volunteer Responder Incentive Protection Act of 2019 This bill modifies the tax exclusion for tax benefits and qualified payments provided to volunteer firefighters and emergency medical providers by a state or local government to (1) increase the dollar limitation for qualified payments, and (2) make the tax exclusion permanent. (Under current law, the exclusion expired at the end of 2010.)
A bill to amend the Internal Revenue Code of 1986 to permanently extend the depreciation rules for property used predominantly within an Indian reservation.

To amend the Internal Revenue Code of 1986 to permanently extend the depreciation rules for property used predominantly within an Indian reservation. 1. Permanent extension of depreciation rules for property on Indian reservations (a) In general Subsection (j) of section 168 (b) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2017.

Summary: This bill modifies the requirements for calculating taxable income to make permanent the special depreciation rules for property used predominantly within an Indian reservation. (Under current law, the rules expired after 2017.)
A bill to amend the Internal Revenue Code of 1986 to eliminate the taxable income limit on percentage depletion for oil and natural gas produced from marginal properties.

To amend the Internal Revenue Code of 1986 to eliminate the taxable income limit on percentage depletion for oil and natural gas produced from marginal properties. 1. Elimination of taxable income limit on percentage depletion for oil and natural gas produced from marginal properties (a) In general Section 613A(c)(6) (H) Nonapplication of taxable income limit with respect to marginal production The second sentence of subsection (a) of section 613 shall not apply to so much of the allowance for depletion as is determined under subparagraph (A). . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2018.

Summary: This bill modifies the tax requirements for certain oil and gas companies to eliminate the taxable income limitation on the percentage depletion allowance for oil and natural gas produced from marginal properties.
Domenic and Ed's Law

To provide for the discharge of parent borrower liability if a student on whose behalf a parent has received certain student loans becomes disabled. 1. Short title This Act may be cited as Domenic and Ed’s Law 2. Repayment of loans to parents (a) In general Section 437(d) of the Higher Education Act of 1965 ( 20 U.S.C. 1087(d) or becomes permanently and totally disabled (as determined in accordance with regulations of the Secretary), or if the student is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death, has lasted for a continuous period of not less than 60 months, or can be expected to last for a continuous period of not less than 60 months, dies, (b) Applicability The amendment made by subsection (a) shall apply to any outstanding loan received by a parent before, on, or after the date of the enactment of this Act, and without regard to the onset date of the disability or impairment.

Summary: Domenic and Ed's Law This bill revises the Federal Family Education Loan Program. Specifically, the bill requires the Department of Education (ED) to discharge the liability on loans that parents incurred on behalf of a student who (1) has become permanently and totally disabled, or (2) is unable to engage in any substantial gainful activity due to a physical or mental impairment that can be expected to result in death or has lasted or is expected to last continuously for at least 60 months. Under current law, ED is required to discharge the loans to parents if the student dies.
Private Corrado Piccoli Purple Heart Preservation Act

To amend title 18, United States Code, to provide for penalties for the sale of any Purple Heart awarded to a member of the Armed Forces. 1. Short title This Act may be cited as the Private Corrado Piccoli Purple Heart Preservation Act 2. Findings Congress finds the following: (1) The Purple Heart medal solemnly recognizes the great and sometimes ultimate sacrifice of American servicemembers like Private Corrado Piccoli. (2) The Purple Heart medal holds a place of honor as the national symbol of this sacrifice and deserves special protections. 3. Penalty for sale of Purple Hearts awarded to members of the Armed Forces Section 704 of title 18, United States Code, is amended— (1) in subsection (a), by striking Whoever Except as provided in subsection (e), whoever (2) by adding at the end the following: (e) Purple heart (1) Penalty Whoever willfully purchases, attempts to purchase, solicits for purchase, mails, ships, imports, exports, produces blank certificates of receipt for, manufactures, sells, attempts to sell, advertises for sale, trades, barters, or exchanges for anything of value any Purple Heart awarded to a member of the armed forces or former member of the armed forces by the Secretary of the military department concerned, except when authorized under regulations made pursuant to law, shall be fined under this title, imprisoned not more than 6 months, or both. (2) Limitation on regulations Regulations described in paragraph (1) may not authorize the sale of any Purple Heart awarded to a member of the armed forces or former member of the armed forces by the Secretary of the military department concerned, unless the sale is conducted by the member or former member to whom the Purple Heart was awarded. (3) Definition In this subsection, the term willfully .

Summary: Private Corrado Piccoli Purple Heart Preservation Act This bill prohibits the sale of a Purple Heart, unless the sale is conducted by the member or former member of the Armed Forces to whom the Purple Heart was awarded. It imposes criminal penalties for a violation—a fine, a prison term of up to six months, or both.
Protecting Beneficiary Access to Complex Rehab Technology Act of 2019

To amend title XVIII of the Social Security Act to provide for the non-application of Medicare competitive acquisition rates to complex rehabilitative wheelchairs and accessories. 1. Short title This Act may be cited as the Protecting Beneficiary Access to Complex Rehab Technology Act of 2019 2. Clarifying non-application of Medicare competitive acquisition rates to complex rehabilitative wheelchairs and accessories Section 1834(a)(1)(F) of the Social Security Act ( 42 U.S.C. 1395m(a)(1)(F) (1) in clause (ii), by striking at the end and (2) in clause (iii), by striking at the end the period and inserting ; and (3) by adding at the end the following new clause: (iv) in the case of covered items furnished on or after July 1, 2019, the Secretary shall not apply this subparagraph or any other provision of this title to use information from the competitive acquisition program to determine payment amounts for items excluded from such competitive acquisition program, including all complex rehabilitative manual and power wheelchairs classified by the Secretary as of January 1, 2015, and, without limitation, any wheelchair accessory, cushion, or back when furnished in connection with a complex rehabilitative manual or power wheelchair. .

Summary: Protecting Beneficiary Access to Complex Rehab Technology Act of 2019 This bill excludes specified wheelchairs and associated accessories from Medicare's competitive acquisition program (in which rates are set through a competitive bidding program rather than by an established fee schedule).
Access Business Credit Act of 2019

To amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for interest on certain small business loans. 1. Short title This Act may be cited as the Access Business Credit Act of 2019 2. Exclusion of interest on certain small business loans (a) In general Part III of subchapter B of chapter 1 139H. Interest on certain small business loans (a) In general In the case of a bank described in subsection (c), gross income shall not include qualified interest received from a small business during the taxable year. (b) Qualified interest The term qualified interest (1) secured by land situated in the United States that is used or held by the small business in connection with the active conduct of a farming business, or (2) incurred in the ordinary course of the trade or business of the small business. (c) Bank described (1) In general A bank is described in this subsection if the bank has less than $50,000,000,000 in assets at the close of the preceding taxable year. (2) Bank defined For purposes of this subsection— (A) In general The term bank (i) any financial institution described in section 581 or 591, and (ii) a corporation which, under the laws of the State of its incorporation, is subject to supervision and examination by the Commissioner of Banking or other officer of such State in charge of the administration of the banking laws of such State. (B) Holding company The term bank (i) any bank holding company (within the meaning of section 2(a) of the Bank Holding Company Act of 1956), and (ii) any subsidiary of a financial institution described in section 581 or 591 or of any bank holding company if such subsidiary is predominantly engaged (directly or indirectly) in the active conduct of a banking, financing, or similar business. (d) Small business The term small business 15 U.S.C. 632 (e) Farming business The term farming business . (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139G the following new item: Sec. 139H. Interest on certain small business loans. . (c) Effective date The amendments made by this section shall apply to interest received in taxable years beginning after December 31, 2018.

Summary: Access Business Credit Act of 2019 This bill modifies the requirements for calculating taxable income to exclude from the gross income of certain banks interest received on small business loans of up to $5 million. The bill applies to loans that are (1) secured by land situated in the United States that is used or held by the small business in connection with the active conduct of a farming business, or (2) incurred in the ordinary course of the trade or business of the small business. To be eligible for the exclusion, the bank must have less than $50 billion in assets at the closing of the preceding taxable year.