cheaptrix/billsum-US_congress_and_house huggingface dataset:
To amend the Internal Revenue Code of 1986 to extend and phaseout the energy credit for certain property.

To amend the Internal Revenue Code of 1986 to extend and phaseout the energy credit for certain property. 1. Extension and phaseout of energy credit for certain property (a) Qualified fuel cell property Section 48(c)(1)(D) for any period after December 31, 2016 the construction of which does not begin before January 1, 2022 (b) 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, 2022 (c) Combined heat and power system property Section 48(c)(3)(A)(iv) of such Code is amended by striking which is placed in service before January 1, 2017 the construction of which begins before January 1, 2022 (d) 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, 2022 (e) Thermal energy property Section 48(a)(3)(A)(vii) of such Code is amended by striking periods ending before January 1, 2017 property the construction of which begins before January 1, 2022 (f) Phaseout of 30 percent credit rate for fuel cell and small wind energy property Subsection (a) of section 48 of such Code is amended by adding at the end the following new paragraph: (7) Phaseout for qualified fuel cell property and qualified small wind energy property In the case of qualified fuel cell property or qualified small wind energy property, the construction of which begins before January 1, 2022, the energy percentage determined under paragraph (2) shall be equal to— (A) in the case of any property the construction of which begins after December 31, 2019, and before January 1, 2021, 26 percent, and (B) in the case of any property the construction of which begins after December 31, 2020, and before January 1, 2022, 22 percent. . (g) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act.

Summary: This bill amends the Internal Revenue Code to extend and modify tax credits for investments in certain energy property. The bill extends the tax credits to apply to investments in certain energy property with construction that begins before January 1, 2022. The extensions apply to investments in: qualified fuel cell property, qualified microturbine property, combined heat and power system property, qualified small wind energy property, and thermal energy property. The bill sets forth a schedule for reducing from 30% to 22% the credit rate for investments in qualified fuel cell property and small wind energy property.
No Fly for Terrorists Act

To limit the authority of personnel of the Department of Homeland Security to prohibit a citizen or permanent resident of the United States from boarding as a passenger on an aircraft or cruise ship based on inclusion of the individual in a watchlist, and for other purposes. 1. Short title This Act may be cited as the No Fly for Terrorists Act 2. Prohibition on preventing a citizen or permanent resident of the United States from boarding as a passenger on an aircraft or cruise ship based on inclusion in a watchlist (a) Aircraft Section 44903(j)(2) of title 49, United States Code, is amended by redesignating subparagraph (H) as subparagraph (I), and by inserting after subparagraph (G) the following: (H) Prohibition on preventing a passenger from boarding absent conviction for crime of terrorism No personnel of the Department of Homeland Security may prohibit an individual who is a citizen or permanent resident of the United States from boarding as a passenger on a flight based on the inclusion of the individual on any automatic selectee list, no fly list, consolidated and integrated terrorist watchlist, or other similar list maintained by the Federal Government unless the individual has been convicted of a Federal crime of terrorism as such term is defined in section 2332b(g)(5) of title 18. . (b) Cruise ships Section of title 40701 of the Intelligence Reform and Terrorism Prevention Act of 2004 ( 46 U.S.C. 70101 (d) Prohibition on preventing a passenger from boarding absent conviction for crime of terrorism No personnel of the Department of Homeland Security may prohibit an individual who is a citizen or permanent resident of the United States from boarding as a passenger on a cruise ship based on the inclusion of the individual on the no transport list, automatic selectee list, consolidated and integrated terrorist watchlist, or other similar list maintained by the Federal Government unless the individual has been convicted of a Federal crime of terrorism as such term is defined in section 2332b(g)(5) of title 18. .

Summary: No Fly for Terrorists Act This bill amends federal transportation provisions and the Intelligence Reform and Terrorism Prevention Act of 2004 to prohibit Department of Homeland Security personnel from prohibiting a citizen or permanent resident of the United States from boarding a flight or a cruise ship as a passenger based on his or her inclusion on any no fly list, no transport list, automatic selectee list, consolidated and integrated terrorist watchlist, or other similar list maintained by the government unless the individual has been convicted of a federal crime of terrorism.
First Responder Medical Device Tax Relief Act

To amend the Internal Revenue Code of 1986 to exempt certain emergency medical devices from the excise tax on medical devices, and for other purposes. 1. Short title This Act may be cited as the First Responder Medical Device Tax Relief Act 2. Repealing first responders emergency medical equipment tax (a) In general Paragraph (2) of section 4191(b) and (D) qualified emergency medical devices, and . (b) Qualified emergency medical device Subsection (b) of section 4191 of such Code is amended by adding at the end the following new paragraph: (3) Qualified emergency medical device The term qualified emergency medical device (A) with illnesses, injuries, or other medical emergencies, or (B) in need of medical transport, extrication, or evacuation. . (c) Certain exemptions made applicable (1) The last sentence of subsection (a) of section 4221 of such Code is amended by striking (4), (2) The last sentence of paragraph (2) of section 6416(b) of such Code is amended by striking (C), (d) Effective date The amendments made by this section shall apply to sales after December 31, 2014.

Summary: First Responder Medical Device Tax Relief Act Amends the Internal Revenue Code to exempt a qualified emergency medical device from the excise tax on medical devices. Defines "qualified emergency medical device" as a medical device furnished by first responders or ambulance services in providing out-of-hospital or pre-hospital care, or transport to a medical care facility, for individuals with illnesses, injuries, or other medical emergencies or in need of medical transport, extrication, or evacuation.
Food and Fuel Consumer Protection Act of 2016

To alleviate the ethanol blend wall under the renewable fuel program, and for other purposes. 1. Short title This Act may be cited as the Food and Fuel Consumer Protection Act of 2016 2. Alleviating ethanol blend wall Section 211(o)(3)(B) of the Clean Air Act ( 42 U.S.C. 7545(o)(3)(B) (iii) Limitation (I) In general Notwithstanding the volumes specified in paragraph (2)(B), the Administrator shall not determine any renewable fuel obligation for a calendar year under this subsection that would result, directly or indirectly, in the introduction into commerce in the United States of a total volume of ethanol contained in transportation fuel that is greater than 9.70 percent of the total volume of gasoline projected to be sold or introduced into commerce in the United States for such calendar year. (II) Estimate In implementing subclause (I), the Administrator shall request from the Administrator of the Energy Information Administration, and use without alteration, an estimate, with respect to the following calendar year, of the total volume of gasoline projected to be sold or introduced into commerce in the United States. The Administrator of the Energy Information Administration shall provide such estimate to the Administrator by October 31st each year. (III) Applicability The limitation established in subclause (I) shall apply without regard to the available supply of credits generated in a prior year pursuant to paragraph (5). (IV) Presumption In implementing subclause (I) for a calendar year, the Administrator shall not exclude commercially available ethanol that is cellulosic biofuel or advanced biofuel. . 3. Failure to meet deadlines Section 211(o)(3)(B) of the Clean Air Act ( 42 U.S.C. 7545(o)(3)(B) (iv) Failure to meet deadlines If the Administrator fails to determine and publish the renewable fuel obligation with respect to the following calendar year in accordance with clauses (i), (ii), and (iii), then the renewable fuel obligation for such year shall be— (I) the renewable fuel obligation established for the most recent year for which such obligation was determined and published in the Federal Register in accordance with clause (iii); or (II) if no such obligation has been determined and published in accordance with clause (iii), the renewable fuel obligation established for the most recent year which otherwise meets the 9.70 percent limitation in clause (iii). .

Summary: Food and Fuel Consumer Protection Act of 2016 This bill amends the Clean Air Act by revising the renewable fuel program, which requires transportation fuel to contain a minimum volume of renewable fuel. The Environmental Protection Agency (EPA) must cap the total volume of ethanol blended into the transportation fuel supply at 9.7% of projected gasoline demand as determined by the Energy Information Administration.
ALS Disability Insurance Access Act of 2016

To amend title II of the Social Security Act to eliminate the five month waiting period for disability insurance benefits for individuals with amyotrophic lateral sclerosis (ALS). 1. Short title This Act may be cited as the ALS Disability Insurance Access Act of 2016 2. Elimination of waiting period for individuals with amyotrophic lateral sclerosis (ALS) (a) In general Section 223 of the Social Security Act ( 42 U.S.C. 423 (1) in subsection (a)— (A) in paragraph (1), in the matter following subparagraph (E), by striking or (ii) (ii) in the case of an individual who has been medically determined to have amyotrophic lateral sclerosis (ALS), for each month beginning with the first month during all of which the individual is under a disability and in which the individual becomes entitled to such insurance benefits, or (iii) (B) in paragraph (2)(B), by inserting or (iii) clause (ii) (b) Effective date The amendments made by this section shall apply with respect to applications for disability insurance benefits filed after the date of the enactment of this Act.

Summary: ALS Disability Insurance Access Act of 2016 This bill amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to eliminate the five-month waiting period for disability insurance benefits for individuals with amyotrophic lateral sclerosis, and require their payment starting the first month during all of which the individual is under a disability and in which the individual becomes entitled to the benefits.
To amend the Internal Revenue Code of 1986 to expand rules related to investment by nonresident aliens in domestic mutual funds and business development companies.

To amend the Internal Revenue Code of 1986 to expand rules related to investment by nonresident aliens in domestic mutual funds and business development companies. 1. Exemption for certain dividends paid by regulated investment companies to nonresident aliens expanded and made permanent (a) Expansion of exemption for interest-Related dividends (1) In general Subparagraph (E) of section 871(k)(1) (iii) Any amount referred to in subsection (i)(2)(A) (without regard to the trade or business of the regulated investment company) or in subsection (i)(2)(B). (iv) Any interest which is exempt from tax under section 103 or any other provision of law without regard to the identity of the holder. (v) Any other amount includible in gross income that is determined by reference to an interest rate and that would not be subject to withholding under section 1441 if received by a nonresident alien individual. (vi) Any amount includible in gross income from sources without the United States. (vii) Any qualified income-related dividend includible in gross income with respect to stock of another regulated investment company. . (2) Modification of exceptions Clause (i) of section 871(k)(1)(B) of such Code is amended by striking interest (other than interest described in subparagraph (E)(i) or (iii)) interest described in subparagraph (E)(ii) (and not described in subparagraph (E) (i), (iii), or (iv)) (3) Conforming amendments (A) Paragraph (1) of section 871(k) of such Code is amended— (i) by striking interest-related dividend qualified income-related dividend (ii) by striking qualified net interest income qualified net income (iii) by striking qualified interest income qualified income (iv) by striking Interest-related dividends Qualified income-related dividends (v) by striking Interest related dividend Qualified income-related dividend (vi) by striking Qualified net interest income Qualified net income (vii) by striking Qualified interest income Qualified income (B) Paragraph (1) of section 881(e) of such Code is amended— (i) by striking interest-related dividend qualified income-related dividend (ii) by striking interest received interest described in clause (ii) of section 871(k)(1)(E) (and not described in clause (i), (iii), or (iv) of such section) received (iii) by striking interest-related dividend received qualified income-related dividend received from a regulated investment company (iv) by striking clause (i) or (iii) clause (i), (iii), or (iv) (v) by striking Interest-related dividends Qualified income-related dividends (b) Effective date The amendments made by this section shall apply to dividends with respect to taxable years of regulated investment companies beginning after December 31, 2015.

Summary: This bill amends the Internal Revenue Code, with respect to the tax on nonresident alien individuals, to expand the categories of interest-related dividends for which a tax exemption is allowed.
REACH Act of 2016

To amend the Internal Revenue Code of 1986 to increase the alternative simplified credit for research expenses. 1. Short title This Act may be cited as the Research and Experimentation Advances Competitiveness at Home Act of 2016 REACH Act of 2016 2. Increase in alternative simplified credit for research expenses (a) In general Section 41(c)(5)(A) 14 percent (12 percent in the case of taxable years ending before January 1, 2009) 20 percent (b) Effective date The amendment made this section shall apply to taxable years beginning after December 31, 2015.

Summary: Research and Experimentation Advances Competitiveness at Home Act of 2016 or the REACH Act of 2016 This bill amends the Internal Revenue Code to increase the alternative simplified tax credit for research expenses to 20% from the existing rate of 14% (12% for years ending before January 1, 2009).
Healthcare Tax Relief and Mandate Repeal Act

To amend the Internal Revenue Code of 1986 to repeal the individual and employer health insurance mandates. 1. Short title This Act may be cited as the Healthcare Tax Relief and Mandate Repeal Act 2. Repeal of individual health insurance mandate Section 5000A (h) Termination This section shall not apply with respect to any month beginning after December 31, 2013. . 3. Repeal of employer health insurance mandate (a) In general Chapter 43 (b) Repeal of related reporting requirements Subpart D of part III of subchapter A of chapter 61 of such Code is amended by striking section 6056. (c) Conforming amendments (1) Subparagraph (B) of section 6724(d)(1) of such Code is amended by inserting or and or (2) Paragraph (2) of section 6724(d) of such Code is amended by inserting or , or (3) The table of sections for chapter 43 of such Code is amended by striking the item relating to section 4980H. (4) The table of sections for subpart D of part III of subchapter A of chapter 61 of such Code is amended by striking the item relating to section 6056. (5) Section 1513 of the Patient Protection and Affordable Care Act is amended by striking subsection (c). (d) Effective dates (1) In general Except as otherwise provided in this subsection, the amendments made by this section shall apply to months and other periods beginning after December 31, 2013. (2) Repeal of study and report The amendment made by subsection (c)(5) shall take effect on the date of the enactment of this Act.

Summary: Healthcare Tax Relief and Mandate Repeal Act This bill amends the Internal Revenue Code to repeal the requirements added by the Patient Protection and Affordable Care Act that: (1)  individuals purchase and maintain minimum essential health care coverage, and (2) employers who have a workforce of 50 or more full-time employees provide health insurance coverage for their employees.
To amend title 49, United States Code, to provide for overflights of national recreation areas where the primary recreational activities involve motorized watercraft, and for other purposes.

To amend title 49, United States Code, to provide for overflights of national recreation areas where the primary recreational activities involve motorized watercraft, and for other purposes. 1. Overflights of national parks Section 40128(e) of title 49, United States Code, is amended— (1) in paragraph (1), by striking or (2) in paragraph (2), by striking the period and inserting ; or (3) by adding at the end the following: (3) national recreation areas where the primary recreational activities involve motorized watercraft. .

Summary: This bill declares that the prohibition against overflights of national parks or tribal lands shall not apply to overflights of national recreational areas where the primary recreational activities involve motorized watercraft.
Safe Drug Disposal Tax Credit Act of 2016

To amend the Internal Revenue Code of 1986 to allow a credit against tax for costs incurred by certain businesses for drug disposal programs. 1. Short title This Act may be cited as the Safe Drug Disposal Tax Credit Act of 2016 2. Drug disposal program credit (a) In general Subpart D of part IV of subchapter A of chapter 1 45S. Drug disposal program credit (a) General rule For purposes of section 38, in the case of an eligible entity, the drug disposal program credit determined under this section for a taxable year is 30 percent of the qualified drug disposal program costs of such entity for the taxable year. (b) Definitions For purposes of this section— (1) Qualified drug disposal program costs The term qualified drug disposal program costs (2) Drug disposal site The term drug disposal site (3) Eligible entity The term eligible entity (4) Drug The term drug (c) Basis adjustment If a credit is determined under this section with respect to any property, the basis of such property shall be reduced by the amount of the credit so determined. . (b) Conforming amendments (1) Section 38(b) of such Code is amended by striking plus , plus (37) in the case of an eligible entity (as defined in section 45S(b)), the drug disposal program credit determined under section 45S. . (2) Section 1016(a) of such Code is amended by striking and , and (38) in the case of property with respect to which a credit was allowed under section 45S, to the extent provided in section 45S(c). . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 45R the following new item: Sec. 45S. Drug disposal program credit. . (d) Effective date The amendments made by this section apply with respect to taxable years beginning after December 31, 2016.

Summary: Safe Drug Disposal Tax Credit Act of 2016 This bill amends the Internal Revenue Code to establish a tax credit for 30% of the program costs of an entity to establish or maintain a drug disposal site where individuals can deposit drugs to be disposed of legally at no cost to the individual. The credit includes the costs of materials for the site, outreach and training about the use of the site, and the safe disposal of drugs collected at the site.
Student Job Protection Act of 2015

To amend the Internal Revenue Code of 1986 to exempt student workers for purposes of determining a higher education institution’s employer health care shared responsibility. 1. Short title This Act may be cited as the Student Job Protection Act of 2015 2. Student workers exempted from determination of higher education institution’s employer health care shared responsibility (a) In general Subsection (c) of section 4980H (5) Exception for student workers (A) In general Services rendered as a student worker to an eligible educational institution (as defined in section 25A(f)(2)) shall not be taken into account under this section as service provided by an employee. (B) Student worker For purposes of this paragraph, the term student worker (i) is employed by such institution, and (ii) is a student enrolled at the institution and whose academic activity is consistent with the normal full time work load as determined by the institution for the course of study the individual is pursuing. . (b) Effective date The amendments made by this section shall apply to months beginning after December 31, 2013.

Summary: Student Job Protection Act of 2015 Amends the Internal Revenue Code to exclude students who are employed by an institution of higher education (IHE) and carrying what the school considers a full-time academic workload at the IHE from being counted as full-time employees in calculating the IHE's shared responsibility regarding health care coverage under the Patient Protection and Affordable Care Act.
Fairness in Forgiveness Act of 2016

To amend the Higher Education Act of 1965 to expand eligibility for public service student loan forgiveness to certain contractor employees of national laboratories. 1. Short title This Act may be cited as the Fairness in Forgiveness Act of 2016 2. Eligibility of contractor employees of National Laboratories for public service student loan forgiveness Section 455(m)(3)(B) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(m)(3)(B) (1) in clause (i), by striking or (2) in clause (ii), by striking the period at the end and inserting ; or (3) by adding at the end the following new clause: (iii) a full-time job as an employee of a management and operating contractor of a National Laboratory (as defined in section 2(3) of the Energy Policy Act of 2005 ( 42 U.S.C. 15801(3) . 3. Effective date This Act and the amendments made by this Act shall take effect as if enacted on October 1, 2007.

Summary: Fairness in Forgiveness Act of 2016 This bill amends title IV (Student Assistance) of the Higher Education Act of 1965 to include as a public service job for purposes of the public service loan forgiveness program a full-time job as an employee of a management and operating contractor of a national laboratory owned by the Department of Energy. This Act and the amendments made by this Act take effect as if enacted on October 1, 2007.