cheaptrix/billsum-US_congress_and_house huggingface dataset:
Resiliency Enhancement Act of 2023

To amend the Bipartisan Budget Act of 2018 to extend the provision of assistance for critical services with respect to certain disasters, and for other purposes. 1. Short title This Act may be cited as the Resiliency Enhancement Act of 2023 2. Repair, restoration, and replacement of damaged facilities (a) In general Section 20601 of the Bipartisan Budget Act of 2018 ( Public Law 115–123 (1) by striking , and (2) by inserting , and including, for purposes of this section, solid waste management, stormwater management, public housing, transportation infrastructure, and medical care, for the duration (3) by inserting , and any subsequent major disaster (as such term is defined in section 102 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act) declared under section 401 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act in Puerto Rico or the Virgin Islands on or before September 30, 2022 to— (b) Effective date The amendments made by subsection (a) shall take effect as if included in section 20601 of Public Law 115–123

Summary: Resiliency Enhancement Act of 2023 This bill extends the provision of disaster assistance for critical services to solid waste management, stormwater management, public housing, transportation infrastructure, and medical care. Such assistance is also extended to any major disaster in Puerto Rico or the U.S. Virgin Islands subsequent to Hurricane Irma or Hurricane Maria on or before September 30, 2022.
To amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to the Virgin Islands and Puerto Rico.

To amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to the Virgin Islands and Puerto Rico. 1. Repeal of limitation on cover over of distilled spirits taxes (a) In general Section 7652 (b) Conforming amendment Section 7652(f)(1) of such Code, as redesignated by subsection (a), is amended— (1) by striking subparagraph (B), and (2) by striking as if— the use and tax as if the use and tax (c) Effective date The amendments made by this section shall apply to distilled spirits brought into the United States after December 31, 2021.

Summary: This bill repeals the limitation on the amount of distilled spirits excise taxes covered over (paid) to the treasuries of the Virgin Islands and Puerto Rico.
To prohibit the Secretary of Transportation, acting through the Administrator of the Federal Aviation Administration, from setting a requirement that air carriers and foreign air carriers must require an individual to test negative for COVID-19 to travel in air transportation on an air carrier, and for other purposes.

To prohibit the Secretary of Transportation, acting through the Administrator of the Federal Aviation Administration, from setting a requirement that air carriers and foreign air carriers must require an individual to test negative for COVID–19 to travel in air transportation on an air carrier, and for other purposes. 1. Prohibition on requiring COVID–19 testing to fly The Secretary of Transportation, acting through the Administrator of the Federal Aviation Administration, may not set a requirement that air carriers and foreign air carriers must require an individual to test negative for COVID–19 to travel in air transportation on an air carrier departing from an airport in the United States or a territory of the United States and landing at another airport in the United States or a territory of the United States.

Summary: This bill prohibits the Federal Aviation Administration from setting a requirement that air carriers and foreign air carriers must require a passenger to test negative for COVID-19 to travel domestically on such carriers.
To amend title 37, United States Code, to authorize the basic allowance for housing for members of the uniformed services in the Virgin Islands.

To amend title 37, United States Code, to authorize the basic allowance for housing for members of the uniformed services in the Virgin Islands. 1. Application of basic allowance for housing to members of the uniformed services in the Virgin Islands (a) In general Section 403(b) of title 37, United States Code, is amended— (1) in the heading, by inserting and the Virgin Islands the United States (2) in paragraph (1), by inserting and the Virgin Islands the United States (3) in paragraphs (2), (3)(A), and (6), by inserting or the Virgin Islands the United States (b) Conforming amendments Section 403(c) of title 37, United States Code, is amended— (1) in the heading, by inserting or the Virgin Islands the United States (2) in paragraphs (1), (2), (3)(A)(i), and (3)(B), by inserting or the Virgin Islands the United States (c) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act and shall apply to payments under section 403 of title 37, United States Code, beginning on January 1, 2024.

Summary: This bill adjusts the housing allowance for uniformed service members in the U.S. Virgin Islands. Specifically, the Department of Defense must provide to a service member serving in the U.S. Virgin Islands the basic housing allowance, rather than the overseas housing allowance. Currently, a service member on duty in the U.S. Virgin Islands receives the overseas housing allowance, which is limited to cost reimbursement. By contrast, service members in the 50 states and the District of Columbia receive the basic housing allowance, which offers a fixed amount for each locality and grade/rank.
To amend the Internal Revenue Code of 1986 to cover into the treasury of the Virgin Islands revenue from tax on fuel produced in the Virgin Islands and entered into the United States.

To amend the Internal Revenue Code of 1986 to cover into the treasury of the Virgin Islands revenue from tax on fuel produced in the Virgin Islands and entered into the United States. 1. Fuel tax covered over into Virgin Islands treasury (a) In general Section 7652 (j) Shipment of fuel from the virgin islands to the united states All taxes collected under section 4081(a) on fuel produced in the Virgin Islands and entered into the United States from the Virgin Islands shall be covered into the treasury of the Virgin Islands. . (b) Effective date The amendment made by this section shall apply to fuel entered into the United States after December 31, 2022.

Summary: This bill provides for the payment into the treasury of the U.S. Virgin Islands revenue from excise taxes on fuel produced in the Virgin Islands and entered into the United States.
Territorial Tax Parity Act of 2023

To amend the Internal Revenue Code of 1986 to modify the source rules to provide for economic recovery in the possessions of the United States. 1. Short title This Act may be cited as the Territorial Tax Parity Act of 2023 2. Modification to source rules involving possessions (a) In general Section 937(b)(2) , but only to the extent such income is attributable to an office or fixed place of business within the United States (determined under the rules of section 864(c)(5)) (b) Source rules for personal property sales Section 865(j)(3) of such Code is amended by inserting , 932, 931 (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2022.

Summary: Territorial Tax Parity Act of 2023 This bill modifies the income source rules involving U.S. possessions, including Guam, American Samoa, the Northern Mariana Islands, Puerto Rico, and the Virgin Islands. Under current law, income is not considered to be possession source income if it is treated as income (1) from sources within the United States, or (2) effectively connected with the conduct of a trade or business within the United States. The bill amends this rule to specify that it applies to the extent that the income is attributable to an office or fixed place of business within the United States. The bill also modifies the income source rules that apply to certain personal property sales in the Virgin Islands.
Territorial Tax Parity and Clarification Act

To amend the Internal Revenue Code of 1986 to modify the source rules for personal property sales in possessions of the United States. 1. Short title This Act may be cited as the Territorial Tax Parity and Clarification Act 2. Modification of source rules for personal property sales in possessions (a) In general Section 865(j)(3) , 932, 931 (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2022.

Summary: Territorial Tax Parity and Clarification Act This bill modifies the income source rules that apply with respect to the taxation of capital gains from certain personal property sales in the U.S. Virgin Islands (USVI). Specifically, the bill requires capital gains income earned by a USVI resident to be considered USVI source income regardless of the tax rate imposed by the USVI government. (Under current law, a similar rule applies to other U.S. territories, including Guam, American Samoa, the Northern Mariana Islands, and Puerto Rico.)
To amend chapter 2 of title II of the Trade Act of 1974 to include Guam, the Virgin Islands of the United States, American Samoa, and the Commonwealth of the Northern Mariana Islands in the definition of State for the purposes of the trade adjustment assistance for workers program.

To amend chapter 2 of title II of the Trade Act of 1974 to include Guam, the Virgin Islands of the United States, American Samoa, and the Commonwealth of the Northern Mariana Islands in the definition of State for the purposes of the trade adjustment assistance for workers program. 1. Extension of Adjustment Assistance for Workers to Territories (a) In general Section 247(8) of the Trade Act of 1974 ( 19 U.S.C. 2319(8) (1) by inserting , Guam, the Virgin Islands of the United States, American Samoa, the Commonwealth of the Northern Mariana Islands, District of Columbia (2) by striking such Commonwealth. such territories. (b) Effective date The amendments made by this section shall be effective with respect to petitions filed under section 221 of such Act ( 19 U.S.C. 2271

Summary: This bill extends eligibility for the Trade Adjustment Assistance for Workers (TAA) program to workers in American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, and the U.S. Virgin Islands. The TAA program provides federal assistance to workers who involuntarily lose their jobs due to foreign competition.
Territorial Tax Parity and Fairness Act

To amend the Internal Revenue Code of 1986 to provide that certain bona fide residents of the Virgin Islands who are shareholders of corporations organized under the laws of the Virgin Islands are not treated as United States persons for purposes of determining certain inclusions in gross income with respect to such corporations. 1. Short title This Act may be cited as the Territorial Tax Parity and Fairness Act 2. Certain bona fide residents of Virgin Islands (a) In general Section 957(c) and (2) with respect to a corporation organized under the laws of the Virgin Islands, such term does not include an individual who is a bona fide resident of the Virgin Islands, if a dividend received by such individual during the taxable year from such corporation would, for purposes of section 934(b)(1), be treated as income derived from sources within the Virgin Islands, and . (b) Conforming amendment Section 957(c) of such Code is amended by striking paragraph (2) paragraph (3) (c) Effective date The amendments made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2022, and taxable years of individuals within which or with which such taxable years of foreign corporations end.

Summary: Territorial Tax Parity and Fairness Act This bill sets forth a tax rule with respect to certain bona fide residents of the U.S. Virgin Islands who are shareholders of corporations organized under the laws of the Virgin Islands. It provides that such residents shall not be treated as U.S. persons for purposes of determining inclusions in gross income with respect to such corporations.
Health Care Fairness for Military Families Act of 2023

To amend title 10, United States Code, to improve dependent coverage under the TRICARE Young Adult Program. 1. Short title This Act may be cited as the Health Care Fairness for Military Families Act of 2023 2. Improvements to dependent coverage under TRICARE Young Adult Program (a) Expansion of eligibility Section 1110b of title 10, United States Code, is amended in subsection (b)— (1) by striking paragraph (3); and (2) by redesignating paragraphs (4) and (5) as paragraphs (3) and (4), respectively. (b) Elimination of separate premium for a young adult Section 1110b of such title is further amended by striking subsection (c). (c) Conforming amendment Section 1075(c)(3) of such title is amended by striking section 1076d, 1076e, or 1110b section 1076d or 1076e

Summary: Health Care Fairness for Military Families Act of 2023 This bill modifies the extension of dependent coverage under TRICARE by allowing a dependent under the age of 26 to be covered without an additional premium. Additionally, the bill authorizes such coverage of dependents without an additional premium regardless of whether they are eligible to enroll in an employer-sponsored plan.
Uplifting First-Time Homebuyers Act of 2023

To amend the Internal Revenue Code of 1986 to increase the limitation on qualified first-time homebuyer distributions, and for other purposes. 1. Short title This Act may be cited as the Uplifting First-Time Homebuyers Act of 2023 2. Increasing the limitation on qualified first-time homebuyer distributions (a) In general Section 72(t)(8)(B)(i) $10,000 $30,000 (b) Effective date The amendment made by this Act shall apply to taxable years beginning after December 31, 2022.

Summary: Uplifting First-Time Homebuyers Act of 2023 This bill increases from $10,000 to $30,000 the maximum distribution amount from a tax-exempt pension plan allowed for a first-time home purchase without incurring a penalty.
Territorial Economic Recovery Act

To amend the Internal Revenue Code of 1986 to exclude certain amounts from the tested income of controlled foreign corporations, and for other purposes. 1. Short title This Act may be cited as the Territorial Economic Recovery Act 2. Income of certain qualified possession corporations excluded from tested income (a) In general Section 951A (1) in subsection (c)(2)(A)(i), by striking and over and (VI) any income of a qualified possession corporation that is effectively connected with the active conduct of a trade or business within a possession of the United States, over ; and (2) by adding at the end the following new subsections: (g) Possession of the united states For purposes of this section, the term possession of the United States (h) Qualified possession corporation For purposes of this section, the term qualified possession corporation (1) 80 percent or more of the gross income of such corporation was derived from sources within a possession of the United States, and (2) 75 percent or more of the gross income of such corporation was effectively connected with the active conduct of a trade or business within a possession of the United States. . (b) Effective date The amendments made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2022, and to taxable years of United States shareholders in which or with which such taxable years of foreign corporations end.

Summary: Territorial Economic Recovery Act This bill restores the favorable tax treatment of investment in U.S. territories and possessions. It treats such investment as domestic rather than foreign investment and requires investors to have an active trade or business in a U.S. territory or possession with a certain percentage of income derived from such territory or possession.
To require the Comptroller General to conduct a study to assess certain environmental review processes with regard to offshore wind projects, and for other purposes.

To require the Comptroller General to conduct a study to assess certain environmental review processes with regard to offshore wind projects, and for other purposes. 1. Offshore wind environmental review process study (a) In general No later than 60 days after the enactment of this bill, the Comptroller General shall conduct a study to assess the sufficiency of the environmental review processes for offshore wind projects in place as of the date of the enactment of this section of the national Marine Fisheries Service, the Bureau of Ocean Energy Management, and any other relevant Federal agency. (b) Contents The study required under subsection (a) shall include consideration of— (1) the impacts of offshore wind projects on whales, finfish, marine mammals, benthic resources, commercial and recreational fishing, air quality and greenhouse gas emissions, cultural, historical, and archaeological resources, invertebrates, and essential fish habitat, military use and navigation/vessel traffic; recreation and tourism, and sustainability of shoreline beaches and inlets; (2) how the agencies determines which stakeholders are consulted and if a timely, comprehensive comment period is provided for local representatives and interested parties; and (3) the estimated cost and who pays for the offshore wind projects.

Summary: This bill requires the Government Accountability Office to assess the sufficiency of the environmental review processes of relevant federal agencies for offshore wind projects.
Abortion Is Not Health Care Act of 2023

To amend the Internal Revenue Code of 1986 to provide that amounts paid for an abortion are not taken into account for purposes of the deduction for medical expenses. 1. Short title This Act may be cited as the Abortion Is Not Health Care Act of 2023 2. Amounts paid for abortion not taken into account in determining deduction for medical expenses (a) In general Section 213 (f) Amounts paid for abortion not taken into account An amount paid during the taxable year for an abortion shall not be taken into account under subsection (a). . (b) Effective date The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Summary: Abortion Is Not Health Care Act of 2023 This bill prohibits a tax deduction for medical expenses paid for an abortion.
EQUAL Act

To eliminate the disparity in sentencing for cocaine offenses, and for other purposes. 1. Short title This Act may be cited as the Eliminating a Quantifiably Unjust Application of the Law Act EQUAL Act 2. Elimination of increased penalties for cocaine offenses where the cocaine involved is cocaine base (a) Controlled substances act The following provisions of the Controlled Substances Act ( 21 U.S.C. 801 et seq. (1) Clause (iii) of section 401(b)(1)(A) ( 21 U.S.C. 841(b)(1)(A) (2) Clause (iii) of section 401(b)(1)(B) ( 21 U.S.C. 841(b)(1)(B) (b) Controlled substances import and export act The following provisions of the Controlled Substances Import and Export Act ( 21 U.S.C. 951 et seq. (1) Subparagraph (C) of section 1010(b)(1) ( 21 U.S.C. 960(b)(1) (2) Subparagraph (C) of section 1010(b)(2) ( 21 U.S.C. 960(b)(2) (c) Applicability to pending and past cases (1) Pending cases This section, and the amendments made by this section, shall apply to any sentence imposed after the date of enactment of this Act, regardless of when the offense was committed. (2) Past cases In the case of a defendant who, before the date of enactment of this Act, was convicted or sentenced for a Federal offense involving cocaine base, the sentencing court may, on motion of the defendant, the Bureau of Prisons, the attorney for the Government, or on its own motion, impose a reduced sentence after considering the factors set forth in section 3553(a) of title 18, United States Code.

Summary: Eliminating a Quantifiably Unjust Application of the Law Act or the EQUAL Act This bill eliminates the federal sentencing disparity between drug offenses involving crack cocaine and powder cocaine. Currently, different threshold quantities of crack cocaine and powder cocaine (e.g., 28 grams of crack cocaine and 500 grams of powder cocaine) trigger the same statutory criminal penalties. This bill eliminates the lower quantity thresholds for crack cocaine offenses. Under the bill, the same threshold quantities of crack cocaine and powder cocaine trigger the same statutory criminal penalties. The change applies to future cases and cases pending on the date of enactment. With respect to past cases, the bill authorizes resentencing of a defendant who was convicted or sentenced for a crack cocaine offense before the date of enactment.
Nulhegan River and Paul Stream Wild and Scenic River Study Act of 2023

To amend the Wild and Scenic Rivers Act to designate the Nulhegan River and Paul Stream in the State of Vermont for potential addition to the national wild and scenic rivers system, and for other purposes. 1. Short title This Act may be cited as the Nulhegan River and Paul Stream Wild and Scenic River Study Act of 2023 2. Amendments to the Wild and Scenic Rivers Act (a) Designation for study Section 5(a) of the Wild and Scenic Rivers Act ( 16 U.S.C. 1276(a) (147) Nulhegan River and Paul Stream, Vermont The following segments: (A) The approximately 22-mile segment of the main stem of the Nulhegan River from the headwaters near Nulhegan Pond to the confluence with the Connecticut River, and any associated tributaries (including the North, Yellow, Black, and East Branches). (B) The approximately 18-mile segment of Paul Stream from the headwaters on West Mountain to the confluence with the Connecticut River, and any associated tributaries. . (b) Study and report Section 5(b) of the Wild and Scenic Rivers Act ( 16 U.S.C. 1276(b) (24) Nulhegan River and Paul Stream, Vermont Not later than 3 years after the date on which funds are made available to carry out this paragraph, the Secretary of the Interior shall— (A) complete the study of the Nulhegan River and Paul Stream segments in Vermont described in subsection (a)(147); and (B) submit to the appropriate committees of Congress a report describing the results of such study. .

Summary: Nulhegan River and Paul Stream Wild and Scenic River Study Act of 2023 This bill designates for study specified segments of the Nulhegan River and Paul Stream in Vermont for potential addition to the Wild and Scenic Rivers System.