cheaptrix/billsum-US_congress_and_house huggingface dataset:
A bill to amend the Internal Revenue Code of 1986 to treat transfers of appreciated property to certain tax-exempt organizations the same as transfers of appreciated property to political organizations.

To amend the Internal Revenue Code of 1986 to treat transfers of appreciated property to certain tax-exempt organizations the same as transfers of appreciated property to political organizations. 1. Treatment of transfers of appreciated property to certain tax-exempt organizations (a) In general Subsections (a) and (b) of section 84 of the Internal Revenue Code of 1986 are each amended by striking political organization specified organization (b) Specified organization Section 84(c) of the Internal Revenue Code of 1986 is amended to read as follows: (c) Specified organization For purposes of this section, the term specified organization (1) any political organization (as defined in section 527(e)(1)), and (2) any organization described in paragraph (4), (5), or (6) of section 501(c). . (c) Clerical amendments (1) The heading of section 84 of the Internal Revenue Code of 1986 is amended by striking political specified (2) The item relating to section 84 in the table of sections for part II of subchapter B of chapter 1 of such Code is amended to read as follows: Sec. 84. Transfer of appreciated property to specified organizations. . (d) Effective date The amendments made by this section shall apply to transfer after the date of the enactment of this Act, in taxable years ending after such date.

Summary: This bill extends the capital gains tax on transfers of appreciated property to certain tax-exempt social organizations (e.g., civics leagues, agricultural organizations, or business leagues). Currently, the tax is imposed only on transfers to political organizations.
BRIDGE for Workers Act

To extend reemployment services and eligibility assessments to all claimants for unemployment benefits, and for other purposes. 1. Short title This Act may be cited as the Building on Reemployment Improvements to Deliver Good Employment for Workers Act BRIDGE for Workers Act 2. Eligibility for reemployment services (a) In general Section 306(a) of the Social Security Act ( 42 U.S.C. 506(a) (1) by striking individuals referred to reemployment services as described in section 303(j) claimants for regular compensation, including claimants referred to reemployment services as described in section 303(j), (2) by striking such individuals such claimants (b) Effective date The amendments made by subsection (a) shall take effect on the date of enactment of this Act.

Summary: Building on Reemployment Improvements to Deliver Good Employment for Workers Act or the BRIDGE for Workers Act This bill expands the allowable purposes for certain Department of Labor grants to states for reemployment services and eligibility assessments. The bill allows these grants to be used to fund reemployment services and eligibility assessments for all claimants for unemployment compensation. Currently, the grants may only be used to provide such services to a subset of claimants who have been identified by the state as likely to exhaust unemployment benefits and need job search assistance to become employed.
United States Commission on International Religious Freedom Reauthorization Act of 2024

To extend and authorize annual appropriations for the United States Commission on International Religious Freedom through fiscal year 2026. 1. Short title This Act may be cited as the United States Commission on International Religious Freedom Reauthorization Act of 2024 2. United States Commission on International Religious Freedom (a) Authorization of appropriations Section 207(a) of the International Religious Freedom Act of 1998 22 U.S.C. 6435(a) 2023 and 2024 2025 and 2026 (b) Extension of authorization Section 209 of the International Religious Freedom Act of 1998 22 U.S.C. 6436 September 30, 2024 September 30, 2026

Summary: United States Commission on International Religious Freedom Reauthorization Act of 2024 This bill reauthorizes the U.S. Commission on International Religious Freedom through FY2026.
Domestic Reinvestment Act of 2023

To prohibit the Secretary of Homeland Security, or any other person, from requiring repayment, recoupment, or offset of certain antidumping duties and countervailing duties paid under section 754 of the Tariff Act of 1930, and for other purposes. 1. Short title This Act may be cited as the Domestic Reinvestment Act of 2023 2. Termination of all efforts to clawback payments of certain antidumping duties and countervailing duties (a) In general Notwithstanding any other provision of law, neither the Secretary of Homeland Security nor any other person may— (1) require repayment of, or attempt in any other way to recoup, any payment described in subsection (b); or (2) offset any past, current, or future distributions of antidumping duties or countervailing duties assessed on any imports in an attempt to recoup any payment described in subsection (b). (b) Payments described Payments described in this subsection are payments of antidumping duties or countervailing duties made pursuant to section 754 of the Tariff Act of 1930 (19 U.S.C. 1675c (repealed by subtitle F of title VII of the Deficit Reduction Act of 2005 ( Public Law 109–171 (1) assessed and paid with respect to imports of goods from any country; and (2) distributed on or after January 1, 2001. (c) Payment of certain funds collected or withheld Except with respect to payments described in subsection (d), not later than 90 days after the date of the enactment of this Act, the Secretary of Homeland Security shall— (1) refund any repayment or other recoupment of any payment described in subsection (b) that was collected by the Commissioner of U.S. Customs and Border Protection after January 1, 2017; and (2) fully distribute any antidumping duties or countervailing duties that the Commissioner is withholding as an offset as described in subsection (a)(2). (d) Limitation Nothing in this section shall be construed to prevent the Secretary of Homeland Security, or any other person, from retaining, offsetting, requiring repayment of, or attempting to otherwise recoup, any payment described in subsection (b) as a result of— (1) a finding of false statements, other misconduct, or insufficient verification of a certification by a recipient of such a payment; or (2) the issuance of a refund to an importer or surety pursuant to a settlement, court order, or reliquidation of an entry with respect to which such a payment was made.

Summary: Domestic Reinvestment Act of 2023 This bill prohibits the Department of Homeland Security (DHS) or any other person from requiring any repayment, recoupment, or offset of certain antidumping and countervailing duties. The bill also requires DHS, within 90 days, to (1) refund any repayment or recoupment of these payments that were collected by U.S. Customs and Border Protection (CBP) after January 1, 2017, and (2) fully distribute any antidumping or countervailing duties withheld as an offset by CBP.
Remote Seafood Employee Meals Tax Parity Act

To amend the Internal Revenue Code of 1986 to provide that the 50 percent limitation on the deduction for meal expenses does not apply to meals provided on certain fishing boats or at certain fish processing facilities. 1. Short title This Act may be cited as the Remote Seafood Employee Meals Tax Parity Act 2. Meals provided on certain fishing boats and at certain fish processing facilities not subject to 50 percent limitation (a) In general Section 274(n)(2)(C) or (v) provided— (I) on a fishing vessel, fish processing vessel, or fish tender vessel (as such terms are defined in section 2101 of title 46, United States Code), or (II) at a facility for the processing of fish for commercial use or consumption which— (aa) is located in the United States north of 50 degrees north latitude, and (bb) is not located in a metropolitan statistical area (within the meaning of section 143(k)(2)(B)), or . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019.

Summary: Remote Seafood Employee Meals Tax Parity Act This bill provides that the 50% limitation on the tax deduction for business meals shall not apply to meals provided on certain fishing vessels or at certain fish processing facilities.
A bill to amend the Internal Revenue Code of 1986 to require taxpayers claiming the child and earned income tax credits, and their qualifying children, to have a valid social security number for employment purposes.

To amend the Internal Revenue Code of 1986 to require taxpayers claiming the child and earned income tax credits, and their qualifying children, to have a valid social security number for employment purposes. 1. Child tax credit identification requirements (a) In general Subsection (e) of section 24 (e) Identification requirements (1) In general No credit shall be allowed under this section to a taxpayer with respect to any qualifying child unless the taxpayer includes the social security number of— (A) such child, and (B) the taxpayer (and, in the case of a joint return, the taxpayer's spouse), on the return of tax for the taxable year. (2) Social security number For purposes of paragraph (1), with respect to an individual and a taxable year, the term social security number (A) to a citizen of the United States or pursuant to subclause (I) (or that portion of subclause (III) that relates to subclause (I)) of section 205(c)(2)(B)(i) of the Social Security Act, and (B) before the due date for the return of tax for such taxable year. Such term shall not include any social security number which does not indicate that the individual to whom the number is issued is authorized to work in the United States. . (b) Math error authority (1) Subparagraph (I) of section 6213(g)(2) TIN social security number (2) Subparagraph (L) of section 6213(g)(2) of such Code is amended— (A) by striking a TIN a TIN or social security number, as applicable, (B) by striking such TIN such TIN or social security number (c) Conforming amendment Subsection (h) of section 24 (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2023. 2. Earned income credit identification requirements (a) In general Subsection (m) of section 32 clause (II) (or that portion of clause (III) that relates to clause (II)) of section 205(c)(2)(B)(i) of the Social Security Act subclause (II) (or that portion of subclause (III) that relates to subclause (II)) of section 205(c)(2)(B)(i) of the Social Security Act, or any other social security number which does not indicate that the individual to whom the number is issued is authorized to work in the United States (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2023.

Summary: This bill requires taxpayers who claim the child and earned income tax credits, and their qualifying children, to have a Social Security account number that is issued by the Social Security Administration prior to the tax return due date. This identification must indicate that the taxpayer has work authorization.
Felony Murder for Deadly Fentanyl Distribution Act of 2023

To amend title 18, United States Code, to punish the distribution of fentanyl resulting in death as felony murder. 1. Short title This Act may be cited as the Felony Murder for Deadly Fentanyl Distribution Act of 2023 2. Fentanyl distribution resulting in death punished as felony murder Section 1111 of title 18, United States Code, is amended— (1) in subsection (a), in the second sentence, by inserting , distributing fentanyl child abuse (2) in subsection (b)— (A) by striking (b) Within (b) (1) Within (B) by adding at the end the following: (2) Whoever is guilty of murder in the first degree by distributing fentanyl shall be punished by death or by imprisonment for life. ; and (3) in subsection (c)— (A) by redesignating paragraphs (4) through (6) as paragraphs (6) through (8), respectively; and (B) by inserting after paragraph (3) the following: (4) the terms controlled substance distribute 21 U.S.C. 802 (5) distributing fentanyl (A) involving 2 grams or more of a mixture or substance containing a detectable amount of N-phenyl-N-[1-(2-phenylethyl)-4-piperidinyl] propanamide or .5 grams or more of a mixture or substance containing a detectable amount of any analogue of N-phenyl-N-[1-(2-phenylethyl)-4-piperidinyl] propanamide; (B) that results in death from the use of a mixture or substance described in subparagraph (A); and (C) knowing or having reason to know that the controlled substance contains a detectable amount of a mixture or substance described in subparagraph (A). .

Summary: Felony Murder for Deadly Fentanyl Distribution Act of 2023 This bill makes the distribution of fentanyl resulting in death a first degree murder. An individual who is guilty of first degree murder by distributing fentanyl is subject to death or life in prison.
No Coyote Cash Act

To amend the Immigration and Nationality Act to include a criminal penalty and a ground of removability for financing the unlawful entry of an alien into the United States. 1. Short title This Act may be cited as the No Coyote Cash Act 2. Criminal penalty and removability for financing unlawful entry (a) In general Chapter 8 of title II of the Immigration and Nationality Act ( 8 U.S.C. 1321 et seq. 274E. Financing unlawful entry Any person who transmits money, property, or any item of value through interstate commerce with the intent to finance a violation of section 273, 274, 275, 276, or 277 shall be fined the value of the transmitted money, property, or item of value, imprisoned not more than 1 year, or both. . (b) Inadmissibility Section 212(a)(2) of the Immigration and Nationality Act ( 8 U.S.C. 1182(a)(2) (J) Financing unlawful entry Any alien who has been convicted of, admits having committed, or admits committing acts that constitute the elements of an offense under section 274E is inadmissible. . (c) Deportability Section 237(a)(2) of the Immigration and Nationality Act ( 8 U.S.C. 1227(a)(2) (G) Financing unlawful entry Any alien who has been convicted of, admits having committed, or admits committing acts that constitute the elements of an offense under section 274E is deportable. . (d) Conforming amendment The table of contents for the Immigration and Nationality Act ( 8 U.S.C. 1101 et seq. Sec. 274E. Financing unlawful entry. .

Summary: No Coyote Cash Act This bill makes it a crime to transmit money or any item of value with the intent to finance the unlawful entry of a non-U.S. national (alien under federal law) into the United States. Violators are subject to a fine equal to the value of the transmitted property, up to one year in prison, or both. Additionally, the bill makes a non-U.S. national who violates this prohibition inadmissible and deportable. Current law criminalizes certain conduct related to bringing a non-U.S. national into the United States and transporting, harboring, concealing, or shielding such an individual within the United States from detection by immigration authorities while knowing or in reckless disregard that the individual entered unlawfully.
A bill to designate the facility of the United States Postal Service located at 203 East 6th Street in Lexington, Nebraska, as the "Bill Barrett Post Office Building".

To designate the facility of the United States Postal Service located at 203 East 6th Street in Lexington, Nebraska, as the Bill Barrett Post Office Building 1. Bill Barrett Post Office Building (a) Designation The facility of the United States Postal Service located at 203 East 6th Street in Lexington, Nebraska, shall be known and designated as the Bill Barrett 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 Bill Barrett Post Office Building

Summary: Designates the facility of the United States Postal Service located at 203 East 6th Street in Lexington, Nebraska, as the "Bill Barrett Post Office Building."
A bill to amend the Native American Tourism and Improving Visitor Experience Act to authorize grants to Indian tribes, tribal organizations, and Native Hawaiian organizations, and for other purposes.

To amend the Native American Tourism and Improving Visitor Experience Act to authorize grants to Indian tribes, tribal organizations, and Native Hawaiian organizations, and for other purposes. 1. Native American tourism grant programs The Native American Tourism and Improving Visitor Experience Act ( 25 U.S.C. 4351 et seq. (1) by redesignating section 6 ( 25 U.S.C. 4355 (2) by inserting after section 5 ( 25 U.S.C. 4354 6. Native American tourism grant programs (a) Bureau of Indian Affairs program The Director of the Bureau of Indian Affairs may make grants to and enter into agreements with Indian tribes and tribal organizations to carry out the purposes of this Act, as described in section 2. (b) Office of Native Hawaiian Relations The Director of the Office of Native Hawaiian Relations may make grants to and enter into agreements with Native Hawaiian organizations to carry out the purposes of this Act, as described in section 2. (c) Other Federal agencies The heads of other Federal agencies, including the Secretaries of Commerce, Transportation, Agriculture, Health and Human Services, and Labor, may make grants under this authority to and enter into agreements with Indian tribes, tribal organizations, and Native Hawaiian organizations to carry out the purposes of this Act, as described in section 2. (d) Authorization of appropriations There is authorized to be appropriated to carry out this section $35,000,000 for the period of fiscal years 2023 through 2027. . April 18, 2023 Reported without amendment

Summary: This bill authorizes grants to Indian tribes, tribal organizations, and Native Hawaiian organizations for activities related to recreational travel and tourism. Specifically, the bill authorizes (1) the Bureau of Indian Affairs to make these grants to and enter into agreements with Indian tribes and tribal organizations; (2) the Office of Native Hawaiian Relations to make these grants to and enter into agreements with Native Hawaiian organizations; and (3) other federal agencies to make these grants to and enter into agreements with tribes, tribal organizations, and Native Hawaiian organizations.
South Asian Heart Health Awareness and Research Act of 2024

To provide for research and improvement of cardiovascular health among the South Asian population of the United States, and for other purposes. 1. Short title This Act may be cited as the South Asian Heart Health Awareness and Research Act of 2024 2. Heart health promotion grants (a) In general The Secretary of Health and Human Services, acting through the Director of the Centers for Disease Control and Prevention, may award supplemental grant funds to States receiving Federal funding for heart health activities. Such supplemental funds shall be used to promote awareness of the increasing prevalence of heart disease, including, where appropriate, its relationship to type 2 diabetes, in communities disproportionately affected by heart disease, such as South Asian communities in the United States. (b) Use of funds A State that receives supplemental grant funds under subsection (a) shall use such grant funds to— (1) develop culturally appropriate materials on evidence-based heart health promotion topics, such as nutrition education, optimal diet plans, and programs for regular exercise; (2) support heart health promotion activities of community organizations that work with or serve communities disproportionately affected by heart disease, such as South Asian communities in the United States; (3) support, with respect to research conducted relating to heart disease, conferences and workshops on how practices, methodologies, and designs of such research should be changed to include in such research more members of communities disproportionately affected by heart disease, such as South Asian communities in the United States; or (4) conduct or support research and related activities regarding cardiovascular disease, type 2 diabetes, and other heart health-related ailments among at-risk populations, including South Asian communities in the United States. (c) Report to Congress Not later than 2 years after the date of enactment of this Act, the Secretary of Health and Human Services shall submit to the Committee on Health, Education, Labor, and Pensions of the Senate and the Committee on Energy and Commerce of the House of Representatives a report on activities supported under subsection (a) and data relating to heart disease in communities disproportionately affected by heart disease. (d) Authorization of appropriations For purposes of carrying out this section, there is authorized to be appropriated $2,000,000 for each of fiscal years 2025 through 2029.

Summary: South Asian Heart Health Awareness and Research Act of 2024 This bill authorizes the Centers for Disease Control and Prevention to award supplemental grants to states for heart-disease research and awareness among communities disproportionately affected by heart disease, including the South Asian population of the United States.
A bill to designate the facility of the United States Postal Service located at 90 McCamly Street South in Battle Creek, Michigan, as the "Sojourner Truth Post Office".

To designate the facility of the United States Postal Service located at 90 McCamly Street South in Battle Creek, Michigan, as the Sojourner Truth Post Office 1. Sojourner Truth Post Office (a) Designation The facility of the United States Postal Service located at 90 McCamly Street South in Battle Creek, Michigan, shall be known and designated as the Sojourner Truth Post Office (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 Sojourner Truth Post Office April 11 (legislative day, April 10), 2024 Reported without amendment

Summary: Designates the facility of the United States Postal Service located at 90 McCamly Street South in Battle Creek, Michigan, as the "Sojourner Truth Post Office."