cheaptrix/billsum-US_congress_and_house huggingface dataset:
Nothing Off Balance Sheet Act of 2013

To direct the Securities and Exchange Commission to require any person subject to accounting principles or standards under the securities laws to show all transactions of such person on the balance sheet of such person. 1. Short title This Act may be cited as the Nothing Off Balance Sheet Act of 2013 2. All transactions required to be shown on balance sheet (a) In general In establishing accounting principles or standards for purposes of the securities laws (as defined in section 3(a) of the Securities Exchange Act of 1934 (15 U.S.C. 78c(a))), the Securities and Exchange Commission shall require any person subject to such principles or standards to show all transactions of such person on the balance sheet of such person. (b) Regulations The Securities and Exchange Commission shall promulgate regulations to implement subsection (a) not later than the date that is 90 days after the date of the enactment of this Act.

Summary: Nothing Off Balance Sheet Act of 2013 - Directs the Securities and Exchange Commission (SEC), in establishing accounting principles or standards under the securities laws, to require any person subject to those principles or standards to show all transactions on that person's balance sheet.
Renewable Energy Construction and Investment Parity Act of 2013

To amend the Internal Revenue Code of 1986 to extend the energy credit for certain property under construction. 1. Short title This Act may be cited as the Renewable Energy Construction and Investment Parity Act of 2013 2. Extension of energy credit for certain property under construction (a) Solar energy property Paragraphs (2)(A)(i)(II) and (3)(A)(ii) of section 48(a) of the Internal Revenue Code of 1986 are each amended by striking periods ending property the construction of which begins (b) Qualified fuel cell property Section 48(c)(1)(D) of such Code is amended by striking for any period after December 31, 2016 the construction of which does not begin before January 1, 2017 (c) Qualified microturbine property Section 48(c)(2)(D) of such Code is amended by striking for any period after December 31, 2016 the construction of which does not begin before January 1, 2017 (d) Combined heat and power system property Section 48(c)(3)(A)(iv) of such Code is amended by striking which is placed in service construction of which begins (e) Qualified small wind energy property Section 48(c)(4)(C) of such Code is amended by striking for any period after December 31, 2016 the construction of which does not begin before January 1, 2017 (f) Thermal energy property Section 48(a)(3)(A)(vii) of such Code is amended by striking periods ending property the construction of which begins (g) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act. 3. Treatment of proceeds of sales of helium from Federal helium reserve (a) Deposit of proceeds Notwithstanding any other provision of law, from amounts received by the United States in a fiscal year as proceeds of sales of crude helium under the Helium Act (50 U.S.C. 167a et seq.), there shall be deposited in the general fund of the Treasury an amount equal to the amount of revenue that would have been received by the United States in that fiscal year but for the enactment of section 2 of this Act. (b) Treatment of deposits Amounts deposited under subsection (a) shall be applied— (1) except as provided in paragraph (2), to reduce the annual Federal budget deficit of the Government of the United States; or (2) for amounts deposited in a fiscal year for which there is not such an annual deficit, to reduce the Federal debt of the Government of the United States.

Summary: Renewable Energy Construction and Investment Parity Act of 2013 - Amends the Internal Revenue Code to extend the energy tax credit to solar energy, fuel cell, microturbine, combined heat and power system, small wind energy, and thermal energy properties the construction of which begins before January 1, 2017. Requires amounts received from the sale of crude helium under the Helium Act to be deposited in the general fund of the Treasury to compensate for revenue lost resulting from this Act and to reduce the annual federal budget deficit or the public debt.
IRS Employee Responsibility Act of 2013

To provide for the personal liability of certain Federal officers and employees of the Internal Revenue Service, and for other purposes. 1. Short title This Act may be cited as the IRS Employee Responsibility Act of 2013 2. In general (a) Finding regarding officer or employee actions If any officer or employee of the Internal Revenue Service is held liable in any action pertaining to the official duties of that officer or employee, then the court may award, where the court finds that actions at issue of the officer or employee of the United States were in violation of Federal law, vexatious, frivolous, or in bad faith, unless the court finds that special circumstances make the award unjust, to the plaintiff attorneys’ fees and other costs of litigation, in addition to any other award available under law. (b) Officer or employee To bear costs of litigation If the court makes a finding under subsection (a) that the actions at issue of the officer or employee of the United States were in violation of Federal law, vexatious, frivolous, or in bad faith, the court may order that all awards, including any award of costs of litigation under subsection (a) shall be paid by that officer or employee, and that the United States may not reimburse that officer or employee.

Summary: IRS Employee Responsibility Act of 2013 - Makes an officer or employee of the Internal Revenue Service (IRS) personally responsible for payment of any awards or costs of litigation arising from official actions taken by such officer or employee that a court finds were in violation of law, vexatious, frivolous, or in bad faith unless such court finds special circumstances that would make an award unjust.
Water and Agriculture Tax Reform Act of 2013

To amend the Internal Revenue Code of 1986 to facilitate water leasing and water transfers to promote conservation and efficiency. 1. Short title This Act may be cited as the Water and Agriculture Tax Reform Act of 2013 2. Facilitate water leasing and water transfers to promote conservation and efficiency (a) In general Paragraph (12) of section 501(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (I) Treatment of mutual ditch irrigation companies (i) In general In the case of a mutual ditch or irrigation company or like organization, subparagraph (A) shall be applied without taking into account any income received or accrued— (I) from the sale, lease, or exchange of fee or other interests in real property, including interests in water, (II) from the sale or exchange of stock in a mutual ditch or irrigation company or like organization or contract rights for the delivery or use of water, or (III) from the investment of proceeds from sales, leases, or exchanges under subclauses (I) and (II), except that any income received under subclause (I), (II), or (III) which is distributed or expended for expenses (other than for operations, maintenance, and capital improvements) of the mutual ditch or irrigation company or like organization shall be treated as nonmember income in the year in which it is distributed or expended. For purposes of the preceding sentence, expenses (other than for operations, maintenance, and capital improvements) include expenses for the construction of conveyances designed to deliver water outside of the mutual ditch or irrigation company or like organization system. (ii) Treatment of organizational governance In the case of a mutual ditch or irrigation company or like organization, where State law provides that such a company or organization may be organized in a manner that permits voting on a basis which is pro rata to share ownership on corporate governance matters, subparagraph (A) shall be applied without taking into account whether its member shareholders have one vote on corporate governance matters per share held in the corporation. Nothing in this clause shall be construed to create any inference about the requirements of this subsection for companies or organizations not included in this clause. . (b) Effective date The amendment made by subsection (a) shall apply to taxable years beginning after the date of the enactment of this Act.

Summary: Water and Agriculture Tax Reform Act of 2013 - Amends the Internal Revenue Code to permit tax-exempt mutual ditch or irrigation companies to earn income from dispositions of certain real property and stock interests without affecting their tax-exempt status. Requires that such income be used to pay the costs of operations, maintenance, and capital improvements of such a company.
ASAP Act

To amend title 37, United States Code, to provide for the continuance of pay and allowances for members of the Armed Forces, including reserve components thereof, during lapses in appropriations. 1. Short title This Act may be cited as the Armed Services Always Paid Act ASAP Act 2. Continuance of military pay and allowances during periods of lapsed appropriations (a) Continuance of pay Chapter 19 1015. Continuance of pay and allowances during periods of lapsed appropriations (a) Definitions In this section: (1) The term military personnel accounts (2) The term pay and allowances (3) The term period of lapsed appropriations (b) Appropriation of funds To continue payment of pay and allowances For any period of lapsed appropriations, there are appropriated, out of any moneys in the Treasury not otherwise appropriated, to the Secretary of Defense (and the Secretary of Homeland Security in the case of the Coast Guard) to allow the Secretary of Defense (and the Secretary of Homeland Security in the case of the Coast Guard) to continue to provide pay and allowances (without interruption) to members of the United States armed forces. (c) Limitation on amounts paid This section only authorizes the expenditure of funds during a period of lapsed appropriations for the pay and allowances of a member of the armed forces at a rate that is equal to the rate in effect for that member immediately before the start of the period of lapsed appropriations. The rate for a member may neither exceed the rate in effect immediately before the start of the period of lapsed appropriations nor be less than that rate, unless reduced by disciplinary action under the Uniform Code of Military Justice. (d) Relation to other pay authorities This section shall not be construed to affect the entitlement of a member of the armed forces to an amount of pay and allowances that exceeds the amount of pay and allowances authorized to be paid under this section and to which the member becomes entitled under other applicable provisions of law. (e) Effect of end of period of lapsed appropriations Expenditures made for any fiscal year pursuant to this section shall be charged to the applicable appropriation, fund, or authorization whenever the regular appropriation bill (or other bill or joint resolution making continuing appropriations through the end of the fiscal year) becomes law. . (b) Clerical amendment The table of sections at the beginning of such chapter is amended by adding at the end the following new item: 1015. Continuance of pay and allowances during periods of lapsed appropriations. .

Summary: Armed Services Always Paid Act or ASAP Act - Provides for funding the pay and allowances, without interruption, of members of the Armed Forces, including reserve personnel, during any period of lapsed appropriations.
Career and Technical Education Equity Act

To amend the hold harmless provision for career and technical education assistance grants to States. 1. Short title This Act may be cited as the Career and Technical Education Equity Act 2. Hold harmless Section 111(a)(5)(A) of the Carl D. Perkins Career and Technical Education Act of 2006 (20 U.S.C. 2321(a)(5)(A)) is amended to read as follows: (A) In general No State shall receive an allotment under this section for a fiscal year that is less than 90 percent of the allotment the State received under this section for the preceding fiscal year. .

Summary: Career and Technical Education Equity Act - Amends the Carl D. Perkins Career and Technical Education Act of 2006 to revise hold harmless requirements for the allotment of career and technical education assistance grants to states. Prohibits a state from receiving an allotment for a fiscal year that is less than 90% of the allotment the state received for the preceding fiscal year. (Currently, no state may receive an allotment less than the one it received for FY1998.)
College Savings Enhancement Act of 2013

To direct the Securities and Exchange Commission to revise certain rules relating to the status of qualified prepaid tuition programs under the securities laws. 1. Short title This Act may be cited as the College Savings Enhancement Act of 2013 2. Status of qualified prepaid tuition programs (a) Revision of rules Not later than 270 days after the date of enactment of this Act, the Securities and Exchange Commission shall revise its regulations contained in— (1) section 230.144A(a)(1) of title 17, Code of Federal Regulations, to include qualified prepaid tuition programs under the definition of a qualified institutional buyer; and (2) section 230.501 of such title, to include qualified prepaid tuition programs that have total assets in excess of $5,000,000 as accredited investors. (b) Qualified prepaid tuition program defined For purposes of the revisions required by subsection (a), the term qualified prepaid tuition program 26 U.S.C. 529(b)(1)(A)(i)

Summary: College Savings Enhancement Act of 2013 - Directs the Securities and Exchange Commission (SEC) to revise specified regulations so as to include: (1) qualified prepaid tuition programs under the definition of a qualified institutional buyer (with respect to private resales of securities to institutions), and (2) as accredited investors any qualified prepaid tuition programs whose total assets exceed $5 million (with respect to Regulation D, governing the limited offer and sale of securities without registration under the Securities Act of 1933). Defines, for purposes of such revisions, a "qualified prepaid tuition program" as a qualified tuition program (under which a person may purchase tuition credits or certificates on behalf of a designated beneficiary which entitle the beneficiary to the waiver or payment of the beneficiary's qualified higher education expenses), which is established and maintained by a state or state agency or instrumentality that satisfies certain other requirements of the Internal Revenue Code.
Safe Freight Act

To provide for the minimum size of crews of freight trains, and for other purposes. 1. Short title This Act may be cited as the Safe Freight Act 2. Freight train crew size (a) Amendment Subchapter II of chapter 201 20168. Freight train crew size Effective 30 days after the date of enactment of the Safe Freight Act . (b) Table of sections amendment The table of sections for chapter 201 20168. Freight train crew size. .

Summary: Safe Freight Act - Prohibits the operation of a freight train or light locomotive engine used in the movement of freight unless it has a crew of at least two individuals, one of whom is certified by the Federal Railroad Administration as a locomotive operator and the other as a train conductor.
IRS Health Records Privacy Act of 2013

To prevent the Internal Revenue Service from unnecessarily seizing protected health information. 1. Short title This Act may be cited as the IRS Health Records Privacy Act of 2013 2. Limitation in inspection of protected health information (a) In general Except to the extent provided in section 7608(d) (b) Protected health information For purposes of this subsection, the term protected health information section 160.103 (c) Criminal and civil penalties Any willful inspection in violation of subsection (a) shall be treated as an unauthorized inspection of return information for purposes of section 7213A (d) Notification of inspection In the case of any inspection of an individual’s protected health information in violation of subsection (a), the Secretary of the Treasury shall, as soon as practicable, notify the individual of such inspection. 3. Limitations on access to protected health information (a) In general Section 7608 (d) Limitations on access to protected health information (1) In general No protected health information may be examined or seized in the execution of a warrant under this section except to the extent such health information directly relates to a criminal violation of the internal revenue laws with respect to which the warrant was issued and is specified therein. In executing any such warrant, the Secretary shall take such steps as are necessary to minimize inadvertent access or seizure of protected health information. (2) Protected health information For purposes of this subsection, the term protected health information section 160.103 . (b) Effective date The amendment made by this section shall apply to warrants executed after the date of the enactment of this Act.

Summary: IRS Health Records Privacy Act of 2013 - Prohibits any officer or employee of the Internal Revenue Service (IRS) from inspecting protected health information of any individual (defined as individually identifiable health information transmitted by or maintained in electronic or other form or medium, except for information contained in certain education and employment records) except to the extent that such health information directly relates to a criminal violation of the internal revenue laws. Provides for civil and criminal penalties for violations of this Act. Requires the Secretary of the Treasury to notify any individual whose protected health information has been inspected in violation of this Act.
Taking Hold of Regulations to Increase Vital Employment In Energy Act

To prohibit the use of the social cost of carbon in any regulatory impact analysis until a Federal law is enacted authorizing such use. 1. Short title This Act may be cited as the Taking Hold of Regulations to Increase Vital Employment In Energy Act 2. Prohibition on use of social cost of carbon in analysis (a) In general Notwithstanding any other provision of law or any executive order, no Federal agency may use the social cost of carbon in order to incorporate any social benefits of reducing carbon dioxide emissions in any regulatory impact analysis unless and until a Federal law is enacted authorizing such use. (b) Definition In this section, the term social cost of carbon Technical Support Document: Technical Update of the Social Cost of Carbon for Regulatory Impact Analysis Under Executive Order 12866

Summary: Taking Hold of Regulations to Increase Vital Employment In Energy Act - Prohibits a federal agency from using the social cost of carbon to incorporate any social benefits of reducing carbon dioxide emissions in any regulatory impact analysis unless and until a federal law is enacted authorizing such use.
To approve the transfer of Yellow Creek Port properties in Iuka, Mississippi.

To approve the transfer of Yellow Creek Port properties in Iuka, Mississippi. 1. TRANSFER OF YELLOW CREEK PORT PROPERTIES In accordance with section 4(k) of the Tennessee Valley Authority Act of 1933 ( 16 U.S.C. 831c(k) July 24, 2014 Committed to the Committee of the Whole House on the State of the Union and ordered to be printed

Summary: Approves the conveyance by the Tennessee Valley Authority (TVA) to the state of Mississippi of the federally-owned Yellow Creek Port properties in the custody of the TVA at Iuka, Mississippi.
To authorize borrowers of loans under the William D. Ford Federal Direct Loan Program to modify the interest rate of such loans to be equal to the interest rate for such loans at the time of modification.

To authorize borrowers of loans under the William D. Ford Federal Direct Loan Program to modify the interest rate of such loans to be equal to the interest rate for such loans at the time of modification. 1. Borrower modification of interest rates under the William D. Ford Federal Direct Loan Program Section 455(b) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(b) (10) Borrower modification of interest rate (A) Modification Notwithstanding the preceding paragraphs of this subsection, the borrower of a Federal Direct Stafford Loan, a Federal Direct Unsubsidized Stafford Loan, a Federal Direct PLUS Loan, or a Federal Direct Consolidation Loan may elect to modify the interest rate of the loan to be equal to the interest rate that would be applicable to such loan if such loan were first disbursed (or in the case of a Federal Direct Consolidation Loan, first applied for) on the date on which such borrower elects to modify the interest rate of such loan. (B) Fixed rate Except as provided in subparagraph (C), an interest rate elected under subparagraph (A) for a loan shall be fixed for the life of the loan. (C) Continuing authority to modify A borrower may elect to modify the interest rate of a loan in accordance with subparagraph (A) at any time during the life of the loan. .

Summary: Amends title IV (Student Assistance) of the Higher Education Act of 1965 to allow a borrower of a loan under the William D. Ford Federal Direct Loan program to modify the interest rate on such a loan so that its interest rate is equal to the interest rate it would bear if first disbursed at the time of modification. Fixes that interest rate for the life of the loan, unless the borrower elects to modify it again.
Maximize Our Highways Act of 2013

To direct the Secretary of Transportation to conduct a study of economically beneficial uses of the rights-of-way associated with certain highways, and for other purposes. 1. Short title This Act may be cited as the Maximize Our Highways Act of 2013 2. Study of economically beneficial uses of the rights-of-way associated with certain highways (a) Study The Secretary of Transportation shall conduct a study of economically beneficial uses of the rights-of-way associated with highways constructed with Federal assistance, which shall include— (1) the identification of economically beneficial activities that may be carried out with respect to those rights-of-way to ensure that— (A) those rights-of-way are used in the most economically beneficial manner compatible with transportation purposes; and (B) economic underutilization of those rights-of-way is minimized to the extent possible; (2) an analysis of the costs and benefits, including with respect to safety, of carrying out the economically beneficial activities identified under paragraph (1); (3) an analysis of barriers to carrying out the economically beneficial activities identified under paragraph (1); and (4) an analysis of the revenue that may be generated by carrying out the economically beneficial activities identified under paragraph (1) and how that revenue may be used to support transportation infrastructure. (b) Report Not later than 180 days after the date of enactment of this Act, the Secretary shall submit to Congress and make available to States a report on the results of the study conducted under subsection (a), which shall include legislative recommendations based on the results.

Summary: Maximize Our Highways Act of 2013 - Directs the Secretary of Transportation (DOT) to study the economically beneficial uses of rights-of-way associated with federal-aid highways, including: (1) the identification of economically beneficial activities that may be carried out to ensure those rights-of-way are used in the most economically beneficial manner; and (2) an analysis of the costs and benefits of, barriers to, and revenue generated by carrying out such activities.