cheaptrix/billsum-US_congress_and_house huggingface dataset:
To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee.

To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee. 1. Increase in limitation on exclusion for employer-provided group term life insurance purchased for employees (a) In general Paragraph (1) of section 79(a) $50,000 $375,000 (b) Inflation adjustment Section 79 of such Code is amended by adding at the end the following new subsection: (g) Inflation adjustment (1) In general In the case of any taxable year beginning after 2013, the $375,000 amount under subsection (a)(1) shall be increased by an amount equal to— (A) such dollar amount, multiplied by (B) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting 2012 1992 (2) Rounding If any amount as adjusted under paragraph (1) is not a multiple of $10,000, such amount shall be rounded to the nearest multiple of $10,000. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2012.

Summary: Amends the Internal Revenue Code to increase from $50,000 to $375,000 the amount of employer-provided group term life insurance that an employee can exclude from gross income. Indexes the $375,000 amount for inflation for taxable years beginning after 2013.
Making Investments Now for Dementia Act of 2013

To authorize the issuance of United States bonds to fund Alzheimer’s research. 1. Short title This Act may be cited as the Making Investments Now for Dementia Act of 2013 2. Authorization for the issuance of United States bonds to fund Alzheimer’s research (a) Issuance of bonds Section 3102 of title 31, United States Code, is amended by adding at the end the following: (f) Issuance of United States Alzheimer’s Bonds (1) In general The Secretary may issue bonds under this section to aid in the funding of Alzheimer’s research. The Secretary shall carry out this paragraph in consultation with the Secretary of Health and Human Services and the Director of the National Institutes of Health. (2) Form The bonds authorized by paragraph (1) shall be in such form and denominations, and shall be subject to such terms and conditions of issue, conversion, redemption, maturation, payment, and rate of interest as the Secretary may prescribe. (3) Annual report The Secretary, in consultation with the Secretary of Health and Human Services and the Director of the National Institutes of Health, shall submit an annual report to the Congress describing the actions taken by the Secretaries under this subsection during the year covered by the report. The first such report shall describe the implementation of the program under this subsection, and each such report shall describe the use of funds and the status of the program. . (b) Use of proceeds Amounts equal to the amounts received by the Secretary of the Treasury from the sale of bonds under section 3102(f) (c) Sense of Congress It is the sense of Congress that any funds collected pursuant to section 3102(f)

Summary: Making Investments Now for Dementia Act of 2013 - Authorizes the Secretary of the Treasury to issue bonds to aid in the funding of Alzheimer's research. Authorizes appropriations to the Director of the National Institutes of Health (NIH) for such research. Expresses the sense of Congress that any funds collected pursuant to this Act are in addition to yearly appropriated funds and are not to be used to supplement current funding.
Military Spouse Job Continuity Act of 2013

To amend the Internal Revenue Code of 1986 to allow a credit against income tax for amounts paid by a spouse of a member of the Armed Forces for a new State license or certification required by reason of a permanent change in the duty station of such member to another State. 1. Short title This Act may be cited as the Military Spouse Job Continuity Act of 2013 2. Credit for State licensure and certification costs of military spouses arising by reason of a permanent change in the duty station of the member of the Armed Forces to another State (a) In general Subpart B of part IV of subchapter A of chapter 1 30E. State licensure and certification costs of military spouse arising from transfer of member of Armed Forces to another State (a) In general In the case of an eligible individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the qualified relicensing costs of such individual which are paid or incurred by the taxpayer during the taxable year. (b) Maximum credit The credit allowed by this section with respect to each change of duty station shall not exceed $500. (c) Definitions For purposes of this section— (1) Eligible individual The term eligible individual (A) who is married to a member of the Armed Forces of the United States at the time that the member moves to another State under a permanent change of station order, and (B) who moves to such other State with such member. (2) Qualified relicensing costs The term qualified relicensing costs (A) which are for a license or certification required by the State referred to in paragraph (1) to engage in the profession that such individual engaged in while within the State from which the individual moved, and (B) which are paid or incurred during the period beginning on the date that the orders referred to in paragraph (1)(A) are issued and ending on the date which is 1 year after the reporting date specified in such orders. . (b) Clerical amendment The table of sections for such subpart B is amended by inserting after the item relating to section 30D the following new item: Sec. 30E. State licensure and certification costs of military spouse arising from transfer of member of Armed Forces to another State. (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2012.

Summary: Military Spouse Job Continuity Act of 2013 - Amends the Internal Revenue Code to allow the spouse of a member of the Armed Forces (military spouse) who moves with such member to another state under a permanent change of station order a tax credit for up to $500 of qualified relicensing costs incurred by such spouse. Defines "qualified relicensing costs" as costs for a state license or certification to engage in the profession that such military spouse engaged in while residing in the former state.
Help Entrepreneurs Create American Jobs Act of 2013

To amend the Internal Revenue Code of 1986 to make permanent the 2010 increase in the deduction for start-up expenditures. 1. Short title This Act may be cited as the Help Entrepreneurs Create American Jobs Act of 2013 2. Increase in deduction for start-up expenses made permanent (a) In general Clause (ii) of section 195(b)(1)(A) (1) by striking $5,000 $10,000 (2) by striking $50,000 $60,000 (b) Conforming amendment Subsection (b) of section 195 of such Code is amended by striking paragraph (3). (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

Summary: Help Entrepreneurs Create American Jobs Act of 2013 - Amends the Internal Revenue Code to make the increase (from $5,000 to $10,000) in the tax deduction for the start-up expenditures of an active trade or business permanent (currently, limited to taxable years beginning in 2010).
Crime Victims Fund Preservation Act of 2013

To safeguard the Crime Victims Fund. 1. Short title This Act may be cited as the Crime Victims Fund Preservation Act of 2013 2. Exclusion of crime victims fund from all budgets Notwithstanding any other provision of law, the receipts and disbursements of the Crime Victims Fund (established under section 1402 of the Victims of Crime Act of 1984 ( 42 U.S.C. 10601 (1) the budget of the United States Government, as submitted by the President; or (2) the congressional budget. 3. Lock-box protection (a) In general Notwithstanding any other provision of law, it shall not be in order in the House of Representatives or the Senate to consider any measure that would authorize the use of, or appropriate, amounts in the Crime Victims Fund, established under section 1402 of the Victims of Crime Act of 1984 ( 42 U.S.C. 10601 (b) 60-Vote waiver required in the Senate (1) In general Subsection (a) may be waived or suspended in the Senate only by the affirmative vote of three-fifths of the Members, duly chosen and sworn. (2) Appeals (A) Procedure Appeals in the Senate from the decisions of the Chair relating to paragraph (1) shall be limited to 1 hour, to be equally divided between, and controlled by, the mover and the manager of the measure that would authorize the payment or use of amounts in the Crime Victims Fund for a purpose other than a purpose authorized under the Victims of Crime Act of 1984 ( 42 U.S.C. 10601 (B) 60 votes required An affirmative vote of three-fifths of the Members, duly chosen and sworn, shall be required in the Senate to sustain an appeal of the ruling of the Chair on a point of order raised in relation to paragraph (1). (c) Exercise of rulemaking powers This section is enacted by Congress— (1) as an exercise of the rulemaking power of the House of Representatives and the Senate, respectively, and as such they shall be considered as part of the rules of each House, respectively, or of that House to which they specifically apply, and such rules shall supersede other rules only to the extent that they are inconsistent therewith; and (2) with full recognition of the constitutional right of either House to change the rules (so far as relating to such House) at any time, in the same manner, and to the same extent as in the case of any other rule of that House.

Summary: Crime Victims Fund Preservation Act of 2013 - Excludes receipts and disbursements of the Crime Victims Fund from executive and congressional budgets.Prohibits the consideration of any legislation in the House of Representatives or the Senate that would authorize the use of amounts in the Crime Victims Fund for a purpose not authorized by the Victims of Crime Act of 1984. Allows the Senate to waive or suspend such prohibition by a three-fifths vote.
Focusing the SEC on Its Mission Act

To amend the Securities Exchange Act of 1934 to prohibit the Securities and Exchange Commission from issuing rules requiring the disclosure of an issuer’s expenditures for political activities. 1. Short title This Act may be cited as the Focusing the SEC on Its Mission Act 2. Prohibition on requiring disclosure of political expenditures Section 13 of the Securities Exchange Act of 1934 (78m) is amended by adding at the end the following: (s) Prohibition on requiring disclosure of political expenditures (1) In general The Commission shall not require the disclosure by an issuer of any political expenditure. (2) Definition The term political expenditure (A) an independent expenditure, as such term is defined in section 301(17) of the Federal Election Campaign Act of 1971 ( 2 U.S.C. 431(17) (B) an electioneering communication, as such term is defined in section 304(f)(3) of such Act (2 U.S.C. 434(f)(3)) and any other public communication (as such term is defined in section 301(22) of such Act ( 2 U.S.C. 431(22) (C) dues or other payments to trade associations or organizations described in section 501(c) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code that are, or could reasonably be anticipated to be, used or transferred to another association or organization for the purposes described in clauses (i) or (ii). .

Summary: Focusing the SEC on Its Mission Act - Amends the Securities Exchange Act of 1934 to prohibit the Securities and Exchange Commission from requiring the disclosure by an issuer of any political expenditure.
Rebuilding America's Schools Act

To amend the Internal Revenue Code to make permanent qualified school construction bonds and qualified zone academy bonds, to treat qualified zone academy bonds as specified tax credit bonds, and to modify the private business contribution requirement for qualified zone academy bonds. 1. Short title This Act may be cited as the Rebuilding America’s Schools Act 2. Qualified school construction bonds (a) In general Subsection (c) of section 54F of the Internal Revenue Code of 1986 is amended to read as follows: (c) National limitation on amount of bonds designated There is a national qualified school construction bond limitation for each calendar year after 2013 in the amount of $11,000,000,000. . (b) Effective date The amendment made by this section shall apply to obligations issued after December 31, 2013. 3. Modifications relating to qualified zone academy bonds (a) Limitation made permanent Paragraph (1) of section 54E(c) of the Internal Revenue Code of 1986 is amended to read as follows: (1) National limitation There is a national zone academy bond limitation for each calendar year after 2013 in the amount of $1,400,000,000. . (b) Bond proceeds available for construction Paragraph (3) of section 54E(d) of such Code is amended by striking rehabilitating or repairing constructing, rehabilitating, or repairing (c) Modification of private business contribution requirement Subsection (b) of section 54E of such Code is amended— (1) by striking if the eligible local education agency if— (1) the eligible local education agency , and (2) by striking the period at the end and inserting , or (2) the issue will be pooled with other such issues through the acquisition by, or the sponsorship or assistance of, a private, nonprofit corporation established in the District of Columbia and specifically recognized by Congress for the purpose of leveraging resources and stimulating private investment in education technology infrastructure. . (d) Effective date The amendments made by this section shall apply to obligations issued after December 31, 2013.

Summary: Rebuilding America's Schools Act - Amends the Internal Revenue Code, with respect to tax-exempt bond funding for educational facilities, to: (1) reinstate the national qualified school construction bond limitation amount for calendar years after 2013, (2) make permanent the qualified zone academy bond (QZAB) limitation amount, (3) permit private entities to waive the 10% matching requirement for QZABs, and (4) permit QZAB proceeds to be used for constructing a public school facility in which such an academy is established.
Accessing Military Education Benefits Act

To amend title 37, United States Code, to require the Secretary of Defense to ensure that members of the Armed Forces serving in a combat zone automatically receive the education benefits to which they are entitled. 1. Short title This Act may be cited as the Accessing Military Education Benefits Act 2. Department of Defense efforts to ensure operation of current prohibition on accrual of interest on direct student loans of members of the Armed Forces receiving imminent danger pay or hazardous duty pay (a) Members receiving imminent danger pay Section 310 (f) No accrual of student loan interest for members serving in areas of hostilities When a member is assigned to duty in an area for which special pay is available under subsection (a), the Secretary of Defense shall ensure that, if the member has any direct student loans, the member automatically obtains the benefits provided under section 455(o) of the Higher Education Act of 1965 ( 20 U.S.C. 1087e(o) . (b) Members receiving hazardous duty pay Section 351 of such title is amended— (1) by redesignating subsection (h) as subsection (i); and (2) by inserting after subsection (g) the following new subsection (h): (h) No accrual of student loan interest for members serving in areas of hostilities When a member is assigned to duty in an area for which special pay is available under paragraph (1) or (3) of subsection (a), the Secretary of Defense shall ensure that, if the member has any direct student loans, the member automatically obtains the benefits provided under section 455(o) of the Higher Education Act of 1965 (20 U.S.C. 1087e(o)). The Secretary may waive application of this subsection if the Secretary certifies that such application may adversely impact the national security interests of the United States. . (c) Implementation Not later than 90 days after the date of the enactment of this Act, the Secretary of Defense shall submit to the Committees on Armed Services of the Senate and House of Representatives a plan describing how the Secretary will implement the amendments made by this section to ensure that members of the Armed Forces automatically obtain the benefits provided under section 455(o) of the Higher Education Act of 1965 (20 U.S.C. 1087e(o)). Implementation of the plan shall commence not later than 180 days after the date of the enactment of this Act.

Summary: Accessing Military Education Benefits Act - Provides that when a member of the Armed Forces is assigned to duty in an area for which hostile fire, imminent danger, or hazardous duty pay is authorized, the Secretary of Defense (DOD) shall ensure that, if such member has any direct student loans, the member shall automatically obtain the benefits of the Higher Education Act of 1965 which prohibit the accrual of student loan interest for active-duty military personnel. Requires the Secretary to submit to the congressional defense committees a plan for the implementation of such requirement.
Building Rural Communities Act

To ensure that the Federal government is able to receive the maximum return on its investment in the rural essential community facilities loan and grant programs and effective services to rural communities. 1. Short title This Act may be cited as the Building Rural Communities Act 2. Essential community facilities technical assistance and traning Section 306(a)(19) of the Consolidated Farm and Rural Development Act ( 7 U.S.C. 1926(a)(19) (D) Essential community facilities technical assistance and training (i) In general The Secretary may make grants to public bodies and private nonprofit corporations, such as States, counties, cities, townships, and incorporated towns and villages, boroughs, authorities, districts and Indian tribes on Federal and State reservations which will serve rural areas for the purpose of enabling them to provide to associations described in paragraph (1) technical assistance and training to— (I) assist communities in identifying and planning for community facility needs; (II) identify public and private resources to finance community facilities needs; (III) prepare reports and surveys necessary to request financial assistance to develop community facilities; (IV) prepare applications for financial assistance; (V) improve the management, including financial management, related to the operation of community facilities; or (VI) assist with other areas of need identified by the Secretary. (ii) Selection priority In selecting recipients of grants under this subparagraph, the Secretary shall give priority to private, nonprofit organizations that have experience in providing technical assistance and training to rural entities. (iii) Funding Not less than 3 nor more than 5 percent of any funds appropriated to carry out each of the essential community facilities loan program authorized in paragraph (1) and the essential community facilities grant program authorized in subparagraph (A) for any fiscal year shall be reserved for grants under this subparagraph. .

Summary: Building Rural Communities Act - Amends the Consolidated Farm and Rural Development Act to authorize the Secretary of Agriculture (USDA) to make grants to rural area-serving public bodies and private nonprofit corporations for technical assistance and training to: (1) assist communities in identifying and planning for community facility needs; (2) identify public and private financial resources; (3) prepare financial assistance applications and related documents; (4) improve management, including financial management; or (5) assist with other areas of need identified by the Secretary. Gives priority to private nonprofit organizations that have experience in providing technical assistance and training to rural entities.
Medical FSA Improvement Act of 2013

To amend the Internal Revenue Code of 1986 to increase participation in medical flexible spending arrangements. 1. Short title This Act may be cited as the Medical FSA Improvement Act of 2013 2. Addition of taxable distributions (a) Treatment of Amounts Expended for Medical Care Section 105 of the Internal Revenue Code of 1986 (relating to amounts received under accident and health plans) is amended by inserting at the end the following new subsection: (k) Amounts Paid Under Medical Flexible Spending Arrangements (1) Application of subsection (b) 106 For purposes of subsection (b) and section 106, a plan shall not fail to be treated as flexible spending arrangement solely because such plan, in addition to reimbursing expenses incurred for medical care (as defined in subsection (b)) during the plan year, distributes for the plan year all or a portion of the employee’s balance. (2) Limitation Paragraph (1) shall apply only in the case that the balance under such arrangement for a plan year is distributed after the close of the plan year to which the balance relates and not later than the end of the 7th month following the close of such plan year. (3) Tax treatment of distribution Any distribution to which paragraph (1) applies shall be treated as remuneration of the employee for employment for the taxable year in which it is distributed. (4) Flexible spending arrangement The term flexible spending arrangement . (b) Additional Deferred Compensation Exception Paragraph (2) of section 125(d) of such Code (relating to deferred compensation under a cafeteria plan) is amended by inserting at the end the following new subparagraph: (E) Exception for certain flexible spending arrangements Subparagraph (A) shall not apply to a flexible spending arrangement (within the meaning of section 106(c)(2)) as a result of amounts being distributed to the covered employee in accordance with section 105(k). . (c) Conforming Amendment Section 409A(d)(1) of such Code is amended by striking and , and (C) a flexible spending arrangement which is subject to section 105(k). . (d) Effective Date The amendments made by this section shall apply to plan years beginning after December 31, 2014. (e) Transition Rules In the case of plan years that begin before the date of the enactment of this Act, in implementing the amendments made by this section a flexible spending arrangement may allow an individual to make a new election or to revise an existing election under such arrangement so long as such new or revised election is made within 90 days after the date of the enactment of this Act.

Summary: Medical FSA Improvement Act of 2013 - Amends the Internal Revenue Code to allow amounts in a flexible spending arrangement (FSA) that are not spent for medical care to be distributed to the FSA participant as taxable income after the close of a plan year (currently, such unspent amounts are forfeited). Includes such FSAs in the definition of tax-exempt cafeteria plans.
Adjusting Davis-Bacon for Inflation Act

To amend the provisions of title 40, United States Code, commonly known as the Davis-Bacon Act, to raise the threshold dollar amount of contracts subject to the prevailing wage requirements of such provisions. 1. Short title This Act may be cited as the Adjusting Davis-Bacon for Inflation Act 2. Threshold of contracts subject to Davis-Bacon Section 3142(a) of chapter 31 $2,000 $50,000

Summary: Adjusting Davis-Bacon for Inflation Act - Increases from $2,000 to $50,000 the contract threshold requiring the locally prevailing wage rate to be paid to various classes of laborers and mechanics working under federally-financed or federally-assisted contracts for construction, alteration, and repair of public buildings or public works (Davis-Bacon Act).