cheaptrix/billsum-US_congress_and_house huggingface dataset:
Electric CARS Act

To amend the Internal Revenue Code of 1986 to increase and extend the new qualified plug-in electric drive motor vehicles credit and to enable such credit to be converted to a rebate at the point of sale. 1. Short title This Act may be cited as the Electric Credit Access Ready at Sale Act of 2014 Electric CARS Act 2. Extension and modification of new qualified plug-in electric drive motor vehicles credit (a) Increase in maximum credit Paragraph (3) of section 30D(b) $5,000 $7,500 (b) Extension Subsection (e) of section 30D of such Code is amended to read as follows: (e) Termination This section shall not apply to vehicles sold after December 31, 2020. . (c) Credit may be assigned to seller Subsection (f) of section 30D of such Code is amended by adding at the end the following new paragraph: (8) Credit may be assigned to seller (A) In general The credit which would (but for this paragraph) be allowed with respect to a vehicle under subsection (a) for any taxable year to any person (hereafter in this paragraph referred to as the initial taxpayer (i) if assigned by the initial taxpayer to the person who sold such vehicle to the initial taxpayer, may be taken into account by such person, and (ii) shall not be taken into account by the initial taxpayer. Any person to whom such credit is assigned under clause (i) shall be treated for purposes of this title as the taxpayer that placed such vehicle in service. (B) Disclosure requirement Subparagraph (A) shall not apply with respect to any vehicle unless the person to whom the credit is assigned clearly discloses in writing to the initial taxpayer the amount of the credit allowable under subsection (a) with respect to such vehicle (determined without regard to subsection (c)). . (d) Effective date (1) In general Except as provided in paragraph (2), the amendments made by this section shall apply to vehicles acquired after the date of the enactment of this Act. (2) Subsection (c) The amendment made by subsection (c) shall apply to vehicles acquired more than 60 days after the date of the enactment of this Act.

Summary: Electric Credit Access Ready at Sale Act of 2014 or the Electric CARS Act - Amends the Internal Revenue Code to increase the maximum amount of the tax credit for new qualified plug-in electric drive motor vehicles to $7,500 and to extend the termination date of such credit to December 31, 2020. Permits the credit to be assigned to the sellers of such vehicles.
Protecting the Rights of Musicians Act

To amend the Communications Act of 1934 to deny the right to grant retransmission consent to a television broadcast station if an AM or FM radio broadcast station licensed to the same licensee transmits a sound recording without providing compensation for programming. 1. Short title This Act may be cited as the Protecting the Rights of Musicians Act 2. Effect of certain radio transmissions on right to grant television retransmission consent Section 325(b)(2) of the Communications Act of 1934 ( 47 U.S.C. 325(b)(2) (1) in subparagraph (D), by striking or (2) in subparagraph (E), by striking the period at the end and inserting ; or (3) by inserting after subparagraph (E) the following: (F) to retransmission of the signal of a television broadcast station if the licensee of such station is also the licensee of an AM or FM radio broadcast station and, during the term of the license for such television broadcast station in which such retransmission occurs, such licensee has transmitted a sound recording over such radio station without providing compensation for all programming carried over the signal. .

Summary: Protecting the Rights of Musicians Act - Amends the Communications Act of 1934 to exempt from retransmission consent requirements under which cable systems or other multichannel video programming distributors (MVPDs) are prohibited from retransmitting the signal of a television broadcasting station without the originating station's consent (which is generally obtained through a retransmission consent agreement under which the cable system or other MVPD provides a negotiated payment or other consideration to the station in exchange for retransmission authority) the retransmission of the signal of a television broadcast station if the licensee of such station is also the licensee of an AM or FM radio broadcast station that has transmitted a sound recording over such radio station without providing compensation for all programming carried over the signal.
Personal Holding Company Tax Parity and Reinvestment Act

To amend the Internal Revenue Code of 1986 to exclude dividends from controlled foreign corporations from the definition of personal holding company income for purposes of the personal holding company rules. 1. Short title This Act may be cited as the Personal Holding Company Tax Parity and Reinvestment Act 2. Exclusion of dividends from controlled foreign corporations from the definition of personal holding company income for purposes of the personal holding company rules (a) In general Paragraph (1) of section 543(a) (1) by redesignating subparagraphs (C) and (D) as subparagraphs (D) and (E), respectively, and (2) by inserting after subparagraph (B) the following: (C) dividends received by a United States shareholder (as defined in section 951(b)) from a controlled foreign corporation (as defined in section 957(a)), . (b) Effective date The amendments made by this Act shall apply to taxable years ending on or after the date of the enactment of this Act.

Summary: Personal Holding Company Tax Parity and Reinvestment Act - Amends the Internal Revenue Code to exclude dividends received by a U.S. shareholder from a controlled foreign corporation from the definition of "personal holding company income" for purposes of personal holding company taxation.
Future Logging Careers Act

To exempt certain 16- and 17-year-old children employed in logging or mechanized operations from child labor laws. 1. Short title This Act may be cited Future Logging Careers Act 2. Child labor law exemptions for logging and mechanized operations The Fair Labor Standards Act of 1938 ( 29 U.S.C. 201 et seq. (1) in section 3 ( 29 U.S.C. 203 (A) in subsection (l), by adding at the end the following: , and that employment of employees ages sixteen or seventeen years in a logging or mechanized operation in an occupation that the Secretary of Labor finds and declares to be particularly hazardous for the employment of children of such ages shall not be deemed to constitute oppressive child labor if such employee is employed by his parent or by a person standing in the place of his parent in a logging or mechanized operation owned or operated by such parent or person (B) by adding at the end the following: (z) (1) Logging (A) means the felling, skidding, yarding, loading and processing of timber by equipment other than manually operated chainsaws and cable skidders; and (i) the felling of timber in mechanized operations; (ii) the bucking or converting of timber into logs, poles, ties, bolts, pulpwood, chemical wood, excelsior wood, cordwood, fence posts, or similar products; (iii) the collecting, skidding, yarding, loading, transporting and unloading of such products in connection with logging; (iv) the constructing, repairing and maintaining of roads or camps used in connection with logging; the constructing, repairing, and maintenance of machinery or equipment used in logging; and (v) other work performed in connection with logging; and (B) does not include the manual use of chain saws to fell and process timber and the use of cable skidders to bring the timber to the landing. (2) Mechanized operation (A) means the felling, skidding, yarding, loading and processing of timber by equipment other than manually operated chainsaws and cable skidders; and (B) includes whole tree processors, cut-to-length processors, stroke boom delimbers, wheeled and track feller-bunchers, pull thru delimbers, wheeled and track forwarders, chippers, grinders, mechanical debarkers, wheeled and track grapple skidders, yarders, bulldozers, excavators, and log loaders. ; and (2) in section 13(c) ( 29 U.S.C. 211(c) (8) The provisions of section 12 relating to child labor shall apply to an employee who is 16 or 17 years old employed in a logging or mechanized operation in an occupation that the Secretary of Labor finds and declares to be particularly hazardous for the employment of children ages 16 or 17, except where such employee is employed by his parent or by a person standing in the place of his parent in a logging or mechanized operation owned or operated by such parent or person. .

Summary: Future Logging Careers Act - Amends the Fair Labor Standards Act of 1938 to make the restrictions on oppressive child labor inapplicable to employment of an employee age 16 or 17 by a parent, or a person standing in place of a parent, in a logging or mechanized operation owned or operated by that parent or person.
Limiting Investor and Homeowner Loss in Foreclosure Act of 2014

To limit investor and homeowner losses in foreclosures, and for other purposes. 1. Short title This Act may be cited as the Limiting Investor and Homeowner Loss in Foreclosure Act of 2014 2. Loss mitigation programs (a) In general Section 105 (e) Without limiting the court’s authority under subsection (d) or under any other statute or rule, the court, by local rule or order, may establish and maintain a loss mitigation program for the consideration and negotiation of consensual alternatives to avoid foreclosure between an individual debtor and the holder of a claim secured by a security interest in real property that is the debtor’s principal residence. . (b) Conforming amendment Section 362(e) (3) If the party in interest requesting relief from the stay under subsection (d) of this section participates in a loss mitigation program maintained pursuant to section 105(e) of this title, the time periods specified in paragraphs (1) and (2) of this subsection shall be tolled during the time period commencing on the date on which such participation began and ending on the date on which notice of such termination is filed and served on the debtor. .

Summary: Limiting Investor and Homeowner Loss in Foreclosure Act of 2014 - Authorizes a bankruptcy court to establish a loss mitigation program for the negotiation of consensual alternatives to avoid foreclosure between an individual debtor and the holder of a claim secured by a security interest in the debtor's principal residence.
To amend title 18, United States Code, to prohibit the intentional discrimination of a person or organization by an employee of the Internal Revenue Service.

To amend title 18, United States Code, to prohibit the intentional discrimination of a person or organization by an employee of the Internal Revenue Service. 1. Intentional discrimination by employee of the Internal Revenue Service (a) In general Chapter 93 1925. Intentional discrimination by employee of the Internal Revenue Service (a) Offense It shall be unlawful for any officer or employee of the Internal Revenue Service to, regardless of whether the officer or employee is acting under color of law, willfully act, or purport to act, in his official capacity with the intent to injure, oppress, threaten, intimidate, or single out and subject to undue scrutiny for purposes of harassment any person or organization in any State— (1) based solely or primarily on the political, economic, or social positions held or expressed by the person or organization; or (2) because the person or organization has expressed a particular political, economic, or social position using any words or writing allowed by law. (b) Penalty Any person who violates subsection (a) shall be fined under this title, imprisoned not more than 10 years, or both. (c) Definition In this section, the term State . (b) Table of sections The table of sections for chapter 93 section 1924 1924. Intentional discrimination by employee of the Internal Revenue Service. .

Summary: Amends the federal criminal code to impose a fine and/or prison term of up to 10 years on any officer or employee of the Internal Revenue Service (IRS) who willfully acts, or purports to act, in his or her official capacity, whether or not under color of law, with the intent to injure, oppress, threaten, intimidate, or single out and subject to undue scrutiny for purposes of harassment any person or organization in any state: (1) based solely or primarily on the political, economic, or social positions held or expressed by such person or organization; or (2) because such person or organization has expressed a particular political, economic, or social position using any words or writing allowed by law.
Top Tech for USA Act of 2014

To provide the heads of agencies with direct-hire authority to appoint qualified candidates to positions relating to information technology, and for other purposes. 1. Short title This Act may be cited as the Top Tech for USA Act of 2014 2. Direct-hire authority for positions relating to information technology (a) Authority Notwithstanding any other provision of law, rule, or regulation, the head of an agency may exercise direct-hire authority to appoint qualified candidates to positions relating to information technology, including web or digital systems design and development. (b) Termination of authority The direct-hire authority described in subsection (a) shall terminate 5 years after the date of enactment of this Act. (c) Definitions In this section: (1) Agency The term agency Executive agency section 105 (2) Direct-hire authority The term direct-hire authority

Summary: Top Tech for USA Act of 2014 - Authorizes the head of a federal executive agency, for five years after enactment of this Act, to exercise direct-hire authority to appoint qualified candidates to positions relating to information technology, including web or digital systems design and development.
To authorize the use of force against those nations, organizations, or persons responsible for the attack against United States personnel in Benghazi, Libya.

To authorize the use of force against those nations, organizations, or persons responsible for the attack against United States personnel in Benghazi, Libya. 1. Findings Congress finds the following: (1) On April 6, 2012, an improvised explosive device was thrown over the fence of the United States Consulate in Benghazi, Libya. (2) On May 1, 2012, the British Embassy in Tripoli, Libya, was attacked by a violent mob and set on fire while the embassies of other NATO member countries were attacked as well. (3) On May 22, 2012, two rocket-propelled grenades were fired at the Benghazi office of the International Committee of the Red Cross, less than one mile from the United States Consulate. (4) On June 6, 2012, a large improvised explosive device destroyed part of the security perimeter of the United States Consulate in Benghazi. (5) On June 10, 2012, a car carrying the British ambassador was attacked in Tripoli. (6) On September 11, 2012, the United States Consulate in Benghazi was attacked by an organized group of armed militants killing United States Ambassador Chris Stevens, Sean Smith, Glen Doherty, and Tyrone Woods. (7) On January 10, 2014, the Secretary of State designated Ansar al-Sharia in Benghazi and Ansar al-Sharia in Darnah as foreign terrorist organizations for their role in the attack against the United States Consulate in Benghazi. (8) The attacks on September 11, 2012, continue to pose an unusual and extraordinary threat to the national security and foreign policy of the United States. (9) The President has authority under the Constitution to take action to deter and prevent acts of international terrorism against the United States. 2. Authorization for use of United States Armed Forces (a) In general The President is authorized to use all necessary and appropriate force against those nations, organizations, or persons the President determines planned, authorized, committed, or aided the terrorist attacks that occurred on September 11, 2012, or harbored such organizations or persons, in order to prevent any future acts of international terrorism against the United States by such nations, organizations, or persons. (b) War powers resolution requirements (1) Specific statutory authorization Consistent with section 8(a)(1) of the War Powers Resolution, the Congress declares that this section is intended to constitute specific statutory authorization within the meaning of section 5(b) of the War Powers Resolution. (2) Applicability of other requirements Nothing in this Act supercedes any requirement of the War Powers Resolution.

Summary: Authorizes the President to use all necessary force against those nations, organizations, or persons that planned, authorized, committed, or aided the September 11, 2012, terrorist attacks in Benghazi, Libya, or harbored such organizations or persons, in order to prevent any future acts of international terrorism against the United States by them.
To repeal the Dodd-Frank Wall Street Reform and Consumer Protection Act.

To repeal the Dodd-Frank Wall Street Reform and Consumer Protection Act. 1. Repeal The Dodd-Frank Wall Street Reform and Consumer Protection Act ( Public Law 111–203

Summary: Repeals the Dodd-Frank Wall Street Reform and Consumer Protection Act. Revives or restores the provisions of law amended by such Act as if it had not been enacted.
Tax Free Health Insurance Act of 2014

To amend the Internal Revenue Code of 1986 to allow a deduction for premiums for insurance which constitutes medical care. 1. Short title This Act may be cited as the Tax Free Health Insurance Act of 2014 2. Deduction for premiums for health insurance (a) In general Part VII of subchapter B of chapter 1 224. Deduction for premiums for health insurance In the case of an individual, there shall be allowed as a deduction to the taxpayer for the taxable year amounts paid by the taxpayer for insurance which constitutes medical care (as defined in section 213(d)) for the taxpayer and the taxpayer’s spouse and dependents. No amount shall be taken into account under the preceding sentence if a deduction or credit is allowed for such amount under this chapter or to any other taxpayer. . (b) Deduction allowed whether or not individual itemizes other deductions Subsection (a) of section 62 (22) Deduction for premiums for health insurance The deduction allowed by section 224. . (c) Clerical amendment The table of sections for part VII of subchapter B of chapter 1 is amended by striking the item relating to section 224 and adding at the end the following new items: Sec. 224. Deduction for premiums for health insurance. Sec. 225. Cross reference. . (d) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2014.

Summary: Tax Free Health Insurance Act of 2014 - Amends the Internal Revenue Code to allow an individual taxpayer a deduction from gross income of insurance premiums paid for the health care coverage of the taxpayer and the taxpayer's spouse and dependents. Makes such deduction available to taxpayers who do not otherwise itemize their deductions.
Virtual Currency Tax Reform Act

To change the tax status of virtual currencies from property to foreign currency 1. Short title This Act may be cited as the Virtual Currency Tax Reform Act 2. Congressional findings Congress finds that classifying virtual currencies as property subjects users to capital gains tax on any transaction using the virtual currency based on any gain or loss relative to the change in the virtual currency's value from the time of purchase. 3. Definitions Virtual currency 4. General authorization The Internal Revenue Service shall treat virtual currencies as a foreign currency for Federal tax purposes. 5. Moratorium (1) For a period of five years following the date of the enactment of this Act, the Federal Government shall not impose, assess, collect, or attempt to collect capital gains tax on virtual currencies. (2) Nothing in this Act shall prevent, impair or impede the operation of any government agency, authority, or instrumentality, whether of the Federal Government or of any State or political subdivision thereof, to enforce currently existing criminal, civil, or taxation statutes and regulations. 6. Effective date The provisions of this Act shall take effect at the beginning of the fiscal year following enactment.

Summary: Virtual Currency Tax Reform Act - Directs the Internal Revenue Service (IRS) to treat virtual currencies as a foreign currency for federal tax purposes. Defines "virtual currency" as a digital representation of value that functions as a medium of exchange, a unit of account, and/or a store of value. Imposes a five-year moratorium on any capital gains tax on virtual currencies.
Independent Counsel Reauthorization Act of 2014

To reauthorize chapter 40 1. Short title This Act may be cited as the Independent Counsel Reauthorization Act of 2014 2. Reauthorization of chapter 40 Section 599 This chapter shall cease to be effective five years after the date of the enactment of the Independent Counsel Reauthorization Act of 1994 This chapter shall have effect during the period beginning on the date of the enactment of the Independent Counsel Reauthorization Act of 2014

Summary: Independent Counsel Reauthorization Act of 2014 - Amends the federal judicial code to reauthorize the independent counsel law (currently, the law is expired) for a five-year period.
To provide an additional authorization of appropriations for the Brookwood-Sago Mine Safety Grants to be used specifically to fund programs that provide hands-on mine safety skills training and certification in mine rescue and mine emergency response.

To provide an additional authorization of appropriations for the Brookwood-Sago Mine Safety Grants to be used specifically to fund programs that provide hands-on mine safety skills training and certification in mine rescue and mine emergency response. 1. Brookwood-Sago Mine Safety Grants Section 14(g) of the Mine Improvement and New Emergency Response Act of 2006 ( 30 U.S.C. 965(g) (1) by striking There are (1) In general (2) by adding at the end the following: (2) Specific programs authorization In addition to amounts authorized under paragraph (1), there is authorized to be appropriated $4,000,000 for fiscal year 2015 specifically for grants providing hands-on mine safety skills training and certification in mine rescue and mine emergency response. .

Summary: Amends the Mine Improvement and New Emergency Response Act of 2006 to authorize appropriations for FY2015 specifically for Brookwood-Sago Mine Safety Grants for programs to provide hands-on mine safety skills training and certification in mine rescue and mine emergency response.
Aerotropolis Act of 2014

To amend SAFETEA–LU to ensure that projects that assist the establishment of aerotropolis transportation systems are eligible for certain grants, and for other purposes. 1. Short title This Act may be cited as the Aerotropolis Act of 2014 2. Projects of national and regional significance (a) Eligible project defined Section 1301(c)(2) of SAFETEA–LU ( 23 U.S.C. 101 (2) Eligible project (A) In general The term eligible project (B) Inclusion of aerotropolis transportation system projects The term eligible project (i) assist the establishment of an aerotropolis transportation system; and (ii) satisfy the requirement under subsection (d). . (b) Aerotropolis transportation system defined Section 1301(c) of SAFETEA–LU ( 23 U.S.C. 101 (4) Aerotropolis transportation system The term aerotropolis transportation system .

Summary: Aerotropolis Act of 2014 - Amends the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) to extend the eligibility for projects of national and regional significance under the surface transportation grant program to certain aerotropolis transportation system projects. Defines "aerotropolis transportation system" as a planned and coordinated multimodal freight and passenger transportation network that provides efficient, sustainable, and intermodal connectivity to a defined region of economic significance centered around a major airport.