cheaptrix/billsum-US_congress_and_house huggingface dataset:
Taxpayer Transparency Act of 2013

To rename section 219(c) of the Internal Revenue Code of 1986 as the Kay Bailey Hutchison Spousal IRA. 1. Kay Bailey Hutchison Spousal IRA The heading of subsection (c) of section 219 Special rules for certain married individuals Kay Bailey Hutchison Spousal IRA

Summary: Amends the Internal Revenue Code to rename the section heading of Internal Revenue Code provisions relating to the individual retirement accounts (IRAs) of married individuals as the Kay Bailey Hutchison Spousal IRA.
Empowering States' Rights To Protect Consumers Act of 2013

To amend the Truth in Lending Act to empower the States to set the maximum annual percentage rates applicable to consumer credit transactions, and for other purposes. 1. Short title This Act may be cited as the “ Empowering States' Rights To Protect Consumers Act of 2013 2. Limits on annual percentage rates Chapter 2 of the Truth in Lending Act ( 15 U.S.C. 1631 et seq. 140B. Limits on Annual Percentage Rates Notwithstanding any other provision of law, the annual percentage rate applicable to any consumer credit transaction (other than a residential mortgage transaction), including any fees associated with such a transaction, may not exceed the maximum rate permitted by the laws of the State in which the consumer resides. .

Summary: Empowering States' Rights To Protect Consumers Act of 2013 - Amends the Truth In Lending Act to limit the annual percentage rate (APR) applicable to any consumer credit transaction (other than a residential mortgage transaction), including any associated fees, to the maximum rate permitted by the laws of the state in which the consumer resides.
Respect for Marriage Act

To repeal the Defense of Marriage Act and ensure respect for State regulation of marriage. 1. Short title This Act may be cited as the Respect for Marriage Act 2. Repeal of section added to title 28, United States Code, by section 2 of the Defense of Marriage Act Section 1738C of title 28, United States Code, is repealed, and the table of sections at the beginning of chapter 115 3. Marriage recognition Section 7 of title 1, United States Code, is amended to read as follows: 7. Marriage (a) For the purposes of any Federal law in which marital status is a factor, an individual shall be considered married if that individual’s marriage is valid in the State where the marriage was entered into or, in the case of a marriage entered into outside any State, if the marriage is valid in the place where entered into and the marriage could have been entered into in a State. (b) In this section, the term State .

Summary: Respect for Marriage Act - Amends the Defense of Marriage Act to repeal a provision that prohibited a state, territory, possession, or Indian tribe from being required to recognize any public act, record, or judicial proceeding of any other state, territory, possession, or tribe respecting a same sex marriage. Amends the federal rules of construction added by such Act concerning the definitions of "marriage" and "spouse" to provide that, for purposes of any federal law in which marital status is a factor, an individual shall be considered married if that individual's marriage is valid in the state where the marriage was entered into or, in the case of a marriage entered into outside any state, if the marriage is valid in the place where entered into and the marriage could have been entered into in a state. Removes the definition of "spouse" (currently, a person of the opposite sex who is a husband or a wife).
Protect American Investments Act of 2013

To protect financial transactions in the United States from enforcement of certain excise taxes imposed by any foreign government, and for other purposes. 1. Short title This Act may be cited as the Protect American Investments Act of 2013 2. Prohibition on the United States persons paying foreign financial transaction tax (a) In general A United States based company, entity, or person shall be prohibited from paying a financial transaction tax which is imposed by a foreign country on any covered financial transaction. (b) Actions by Secretary The Secretary of the Treasury— (1) not later than 90 days after the date of the enactment of this Act, shall promulgate such regulations or other guidance, and (2) may take such other actions, as may be necessary or appropriate to carry out subsection (a). 3. Prohibition on United States assistance in collecting certain taxes, etc The Secretary of the Treasury may not assist any foreign government with respect to the collection of any excise tax, related penalty, or related judgment by a court of a foreign country or by a foreign government on any covered financial transaction. 4. Protection of financial transactions in the United States from enforcement of excise tax imposed by France The Secretary of the Treasury shall apply paragraph 4 of Article 29 of the Convention Between the Government of the United States of America and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital, entered into force on or after January 1, 1996, to exempt covered financial transactions. 5. Definitions For purposes of this Act— (1) Covered financial transaction The term covered financial transaction (2) Secretary of the Treasury The term Secretary of the Treasury

Summary: Protect American Investments Act of 2013 - Prohibits a U.S.-based company, entity, or person from paying a financial transaction tax imposed by a foreign country on any covered financial transaction. Defines "covered financial transaction" as a financial transaction occurring on a U.S. exchange or over-the-counter within the United States, notwithstanding the nationality of the issuer of such security or the residence of any party to the transaction. Requires the Secretary of the Treasury to: (1) promulgate regulations or other guidance to carry out this Act; (2) not assist any foreign government in collecting any excise tax, related penalty, or related judgment on any covered financial transaction; and (3) apply provisions of the Convention Between the United States of America and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital to exempt covered financial transactions.
A bill to authorize and request the President to award the Medal of Honor posthumously to First Lieutenant Alonzo H. Cushing for acts of valor during the Civil War.

To authorize and request the President to award the Medal of Honor posthumously to First Lieutenant Alonzo H. Cushing for acts of valor during the Civil War. 1. Findings Congress makes the following findings: (1) Alonzo H. Cushing was born in Delafield, Wisconsin, on January 19, 1841. (2) Alonzo H. Cushing graduated from the United States Military Academy at West Point, New York, on June 24, 1861. (3) On July 3, 1863, First Lieutenant Alonzo H. Cushing commanded Battery A, 4th United States Artillery, Army of the Potomac, during the Battle of Gettysburg. (4) During the battle, First Lieutenant Alonzo H. Cushing was shot multiple times but refused to retreat. (5) First Lieutenant Alonzo H. Cushing continued to command his battery until he was shot and killed. (6) The Union victory at the Battle of Gettysburg was one of the key turning points in the Civil War. (7) The Secretary of the Army and the Secretary of Defense have determined that the actions of First Lieutenant Alonzo H. Cushing do merit the award of the Medal of Honor. 2. Authorization for award of the Medal of Honor to First Lieutenant Alonzo H. Cushing for acts of valor during the Civil War (a) Authorization Notwithstanding the time limitations specified in section 3744 (b) Acts of valor described The acts of valor referred to in subsection (a) are the actions of then First Lieutenant Alonzo H. Cushing while in command of Battery A, 4th United States Artillery, Army of the Potomac, at Gettysburg, Pennsylvania, on July 3, 1863, during the American Civil War.

Summary: Authorizes the President to award the Medal of Honor to First Lieutenant Alonzo H. Cushing for acts of valor during the Civil War.
HOME Act

To amend the Internal Revenue Code of 1986 to provide a standard home office deduction. 1. Short title This Act may be cited as the Helping Our Middle-Class Entrepreneurs Act HOME Act 2. Standard deduction for business use of home (a) In General Subsection (c) of section 280A of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (7) Standard home office deduction (A) In general In the case of an individual who is allowed a deduction for the use of a home office because of a use described in paragraph (1), (2), or (4), notwithstanding the limitations of paragraph (5), if such individual elects the application of this paragraph for the taxable year, such individual shall be allowed a deduction equal to the standard home office deduction for the taxable year in lieu of the deductions otherwise allowable under this chapter for such taxable year by reason of such use. (B) Standard home office deduction For purposes of this paragraph, the standard home office deduction is the lesser of— (i) $1,500, or (ii) the gross income derived from the individual’s trade or business for which such use occurs. (C) Inflation adjustment In the case of any taxable year beginning in a calendar year after 2013, the dollar amount in subparagraph (B)(i) shall be increased by an amount equal to— (i) such dollar amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting 2012 1992 Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $100. . (b) Effective Date The amendment made by this section shall apply to taxable years beginning after December 31, 2012.

Summary: Helping Our Middle-Class Entrepreneurs Act or the HOME Act - Amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence.
A bill to provide a permanent deduction for State and local general sales taxes.

To provide a permanent deduction for State and local general sales taxes. 1. Permanent extension of deduction for State and local general sales taxes (a) In general Subparagraph (I) of section 164(b)(5) of the Internal Revenue Code of 1986, as amended by section 205 of the American Taxpayer Relief Act of 2012, is amended by striking , and before January 1, 2014 (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2013.

Summary: Amends the Internal Revenue Code to make permanent the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.
Exchange Sunset Act of 2013

To provide that certain requirements of the Patient Protection and Affordable Care Act do not apply if the American Health Benefit Exchanges are not operating on October 1, 2013. 1. Short title This Act may be cited as the Exchange Sunset Act of 2013 2. Nonapplication of the Patient Protection and Affordable Care Act (a) Termination of Exchange requirement Section 1311 of the Patient Protection and Affordable Care Act ( 42 U.S.C. 18031 (l) Failure To offer coverage If one or more Exchanges fails to accept applications for enrollment in qualified health plans beginning on October 1, 2013, the requirements of this section shall cease to apply, and any other provisions of this Act (or an amendment made by this Act) relating to Exchanges shall not be applicable. . (b) Requirement of coverage Section 5000A (h) Termination The provisions of this section shall terminate on October 1, 2013, if the Secretary of the Treasury determines that one or more Exchanges fails to accept applications for enrollment in qualified health plans on such date. .

Summary: Exchange Sunset Act of 2013 - Amends the Patient Protection and Affordable Care Act to make inapplicable provisions concerning Health Benefit Exchanges if one or more Exchanges fail to accept applications for enrollment in qualified health plans beginning on October 1, 2013. Amends the Internal Revenue Code to terminate the requirement that individuals maintain minimum essential coverage upon such a determination by the Secretary of the Treasury.
A bill to extend assistance to certain private nonprofit facilities following a disaster, and for other purposes.

To extend assistance to certain private nonprofit facilities following a disaster, and for other purposes. 1. Private nonprofit facilities (a) Definition of private nonprofit facility Section 102(11)(B) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5122(11)(B) (B) Additional facilities In addition to the facilities described in subparagraph (A), the term private nonprofit facility . (b) Repair, restoration, and replacement of damaged facilities Section 406(a)(3) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act ( 42 U.S.C. 5172(a)(3) (C) Treatment of Houses of worship (i) In general A church, synagogue, mosque, temple, or other house of worship, and an otherwise eligible private nonprofit facility operated by a religious organization, shall be eligible for contributions under paragraph (1)(B), without regard to the religious character of the facility or the primary religious use of the facility. (ii) Limitations Notwithstanding clause (i), in spaces used primarily for religious worship services, contributions under paragraph (1)(B) shall only be used to cover costs of purchasing or replacing, without limitation, the building structure, building enclosure components, building envelope, vertical and horizontal circulation, physical plant support spaces, electrical, plumbing, and mechanical systems (including heating, ventilation, air-conditioning, and fire and life safety systems), and related site improvements. . (c) Applicability This section and the amendments made by this section shall apply to the provision of assistance in response to a major disaster or emergency declared on or after October 28, 2012.

Summary: Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to include community centers and houses of worship as "private nonprofit facilities" that provide essential services of a governmental nature to the general public for purposes of disaster relief and emergency assistance eligibility under such Act. Makes a church, synagogue, mosque, temple, or other house of worship and an otherwise eligible private nonprofit facility operated by a religious organization eligible for federal contributions for the repair, restoration, and replacement of facilities damaged or destroyed by a major disaster, without regard to the religious character of the facility or the primary religious use of the facility. Requires that, in spaces used primarily for religious worship services, such contributions only be used to cover costs of purchasing or replacing, without limitation, the building structure, building enclosure components, building envelope, vertical and horizontal circulation, physical plant support spaces, electrical, plumbing, and mechanical systems (including heating, ventilation, air-conditioning, and fire and life safety systems), and related site improvements. Makes this Act applicable to the provision of assistance in response to a major disaster or emergency declared on or after October 28, 2012.
Egyptian Military Coup Act of 2013

To prohibit certain foreign assistance to the Government of Egypt as a result of the July 3, 2013, military coup d'état. 1. Short title This Act may be cited as the Egyptian Military Coup Act of 2013 2. Foreign assistance restrictions in response to Egyptian military coup d'état (a) Findings Congress makes the following findings: (1) On June 30, 2012, Mohamed Morsi was elected President of Egypt in elections that were certified as free and fair by the Egyptian Presidential Election Commission and the United Nations. (2) On July 3, 2013, the military of Egypt removed the democratically elected President of Egypt, arrested his supporters, and suspended the Constitution of Egypt. These actions fit the definition of a military coup d'état. (3) Pursuant to section 7008 of the Department of State, Foreign Operations, and Related Programs Act, 2012 (division I of Public Law 112–74 (4) The United States has suspended aid to countries that have undergone military coups d'état in the past, including the Ivory Coast, the Central African Republic, Thailand, Mali, Fiji, and Honduras. (b) Foreign assistance to the Government of Egypt (1) Restrictions on assistance under section 7008 In accordance with section 7008 of the Department of State, Foreign Operations, and Related Programs Act, 2012 (division I of Public Law 112–74 (2) Additional restrictions In addition to the restrictions referred to in paragraph (1), the following restrictions shall be in effect with respect to United States assistance to the Government of Egypt: (A) Deliveries of defense articles currently slated for transfer to Egyptian Ministry of Defense (MOD) and Ministry of Interior (MOI) shall be suspended until the President certifies to Congress that democratic national elections have taken place in Egypt followed by a peaceful transfer of power. (B) Provision of defense services to Egyptian MOD and MOI shall be halted immediately until the President certifies to Congress that democratic national elections have taken place in Egypt followed by a peaceful transfer of power. (C) Processing of draft Letters of Offer and Acceptance (LOAs) for future arms sales to Egyptian MOD and MOI entities shall be halted until the President certifies to Congress that democratic national elections have taken place in Egypt followed by a peaceful transfer of power. (D) All costs associated with the delays in deliveries and provision of services required under subparagraphs (A) through (C) shall be borne by the Government of Egypt.

Summary: Egyptian Military Coup Act of 2013 - Prohibits U.S. government assistance from being provided to Egypt pursuant to the coup d'etat restriction under the Department of State, Foreign Operations, and Related Programs Act, 2012. Suspends the provision of specified defense articles and services, and the processing of letters of offer and acceptance for future arms sales, until the President certifies to Congress that democratic national elections have taken place in Egypt followed by a peaceful transfer of power.
Freedom to Pray Act

To prohibit the revocation or withholding of Federal funds to programs whose participants carry out voluntary religious activities. 1. Short title This Act may be cited as the Freedom to Pray Act 2. Prohibition on withholding Federal funds to programs whose participants conduct voluntary religious activities (a) In General It shall be unlawful for the Federal Government to revoke or withhold Federal financial assistance that would otherwise be provided to any recipient of such assistance on the basis of religious activities that are conducted voluntarily and initiated by participants in a program or activity carried out by such recipient. (b) Rules of construction Nothing in this Act shall be construed to authorize the United States or any State or political subdivision thereof— (1) to sponsor a religious activity; (2) to prohibit a recipient of Federal financial assistance from ensuring that a religious activity does not materially and substantially interfere with the orderly conduct of the program or activities carried out by such recipient; (3) to require any person to participate in prayer or other religious activity; or (4) to compel any employee or agent of a program or activity that is carried out by a recipient of Federal financial assistance to participate in an activity if the content of the speech at the activity is contrary to the beliefs of the employee or agent.

Summary: Freedom to Pray Act - Prohibits the federal government from revoking or withholding federal financial assistance that would otherwise be provided to any recipient on the basis of religious activities that are conducted voluntarily and initiated by participants in a program or activity carried out by such recipient. Prohibits this Act from being construed to authorize the United States or any state or political subdivision to: (1) sponsor a religious activity, (2) prohibit a recipient of federal financial assistance from ensuring that a religious activity does not materially and substantially interfere with the orderly conduct of the program or activities carried out by such recipient, (3) require any person to participate in prayer or other religious activity, or (4) compel any employee or agent of a program or activity that is carried out by a recipient of federal financial assistance to participate in an activity if the content of the speech at the activity is contrary to their beliefs.
Charitable Agricultural Research Act

To amend the Internal Revenue Code of 1986 to provide for the deductibility of charitable contributions to agricultural research organizations, and for other purposes. 1. Short title This Act may be cited as the Charitable Agricultural Research Act 2. Deductibility of charitable contributions to agricultural research organizations (a) In general Subparagraph (A) of section 170(b)(1) of the Internal Revenue Code of 1986 is amended by striking or , or (ix) an agricultural research organization directly engaged in the continuous active conduct of agricultural research (as defined in section 1404 of the Agricultural Research, Extension, and Teaching Policy Act of 1977) in conjunction with a land-grant college or university (as defined in such section) or a non-land grant college of agriculture (as defined in such section), and during the calendar year in which the contribution is made such organization is committed to spend such contribution for such research before January 1 of the fifth calendar year which begins after the date such contribution is made, . (b) Expenditures To influence legislation Paragraph (4) of section 501(h) of the Internal Revenue Code of 1986 is amended by redesignating subparagraphs (E) and (F) as subparagraphs (F) and (G), respectively, and by inserting after subparagraph (D) the following new subparagraph: (E) section 170(b)(1)(A)(ix) (relating to agricultural research organizations), . (c) Effective date The amendments made by this section shall apply to contributions made on and after the date of the enactment of this Act.

Summary: Charitable Agricultural Research Act - Amends the Internal Revenue Code to: (1) allow a tax deduction for a charitable contribution to an agricultural research organization directly engaged in the continuous active conduct of agricultural research, and (2) make prohibitions against expenditures to influence legislation applicable to such organizations.
A bill to amend the Internal Revenue Code of 1986 to raise the limitation on the election to accelerate the AMT credit in lieu of bonus depreciation for 2013.

To amend the Internal Revenue Code of 1986 to raise the limitation on the election to accelerate the AMT credit in lieu of bonus depreciation for 2013. 1. Temporary increase in limitation on election to accelerate the AMT credit in lieu of bonus depreciation (a) In general Subparagraph (J) of section 168(k)(4) (v) Special maximum increase amount for 2013 In the case of round 3 extension property placed in service by a corporation— (I) subparagraph (C)(iii) shall not apply, and (II) the term maximum increase amount . (b) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2012, in taxable years ending after such date.

Summary: Amends the Internal Revenue Code to provide for an increase in the limitation on the election to accelerate the alternative minimum tax (AMT) credit in lieu of bonus depreciation for certain property placed in service by a corporation after December 31, 2012.