cheaptrix/billsum-US_congress_and_house huggingface dataset:
To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities.

To extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities. 1. Universal deduction for charitable giving (a) In general Section 62(a) (22) Charitable contributions The deduction allowed by section 170 (reduced by the portion thereof disallowed under section 68). . (b) Application of overall limitation on itemized deductions Section 68 of such Code is amended by adding at the end the following new subsection: (g) Application to deduction for charitable contributions (1) In general For purposes of this section, the deduction allowed by section 170 shall be treated as an itemized deduction. (2) Application of limitation to above-the-line deduction For purposes of section 62(a)(22), the portion of the deduction allowed by section 170 for any taxable year which is disallowed under this section is the portion bearing the same ratio as— (A) the amount of the reduction under subsection (a) for such taxable year, bears to (B) the amount of the itemized deductions otherwise allowable for such taxable year. . (c) Conforming amendment Section 170(b)(1)(H) of such Code is amended by inserting this section and computed without regard to (d) Effective date (1) In general The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. (2) Cross reference For suspension of the application of section 68 2. Loans and loan guarantees to certain public charities (a) In general Upon the application of any organization described in section 501(c)(3) (b) Limitation on aggregate amount loans The aggregate amount of loans made or guaranteed under this section shall not exceed $60,000,000,000. (c) Criteria In carrying out this section, the Secretary (or the Secretary’s delegate) shall give priority to eligible organizations that are providing direct assistance in the COVID-19 response effort. (d) Appropriation There are hereby appropriated for the fiscal year ending on September 30, 2002, to the Secretary of the Treasury such sums as may be necessary to carry out this section, which sums shall remain available until expended.

Summary: This bill allows taxpayers to claim a tax deduction for charitable contributions even if they do not otherwise itemize their deductions. The bill also directs the Department of the Treasury to make or guarantee loans to tax-exempt charitable organizations. The aggregate amount of such loans may not exceed $60 billion. Treasury must give priority in making such loans to organizations that are providing direct assistance to the COVID-19 (i.e., the coronavirus disease 2019) response effort.
To amend title 10, United States Code, to extend certain morale, welfare, and recreation privileges to recipients of the gold star lapel button.

To amend title 10, United States Code, to extend certain morale, welfare, and recreation privileges to recipients of the gold star lapel button. 1. Extension of certain morale, welfare, and recreation privileges to recipients of the gold star lapel button (a) In general Chapter 54 1066. Use of commissary stores and MWR facilities: recipients of the gold star lapel button (a) Eligibility of recipients of the gold star lapel button An individual who received a gold star lapel button under section 1126 of this title shall be permitted to use commissary stores and MWR retail facilities on the same basis as a member of the armed forces on active duty. (b) MWR retail facilities defined In this section, the term MWR retail facilities . (b) Clerical amendment The table of sections at the beginning of chapter 54 1066. Use of commissary stores and MWR facilities: recipients of the gold star lapel button. .

Summary: This bill allows an individual who received a gold star lapel button (signifying that the individual is a family member of a service member who died in combat) to use military commissary stores and morale, welfare, and recreation retail facilities.
Coronavirus Credit Lapse Forgiveness Act

To amend the Fair Credit Reporting Act to prohibit consumer reporting agencies from including any adverse item of information on the consumer report of an individual with respect to debt related to a COVID–19 related illness, and for other purposes. 1. Short title This Act may be cited as the Coronavirus Credit Lapse Forgiveness Act 2. Prohibitions relating to consumer report for individuals with a debt related to a COVID–19 related illness Section 605(a) of the Fair Credit Reporting Act ( 15 U.S.C. 1681c(a) (9) Any adverse item of information related to a debt incurred before the end of the 1-year period beginning on the date of the enactment of this paragraph arising from a COVID–19 related illness for an individual who earns less than $50,000 a year (or in the case of a couple that is married filing jointly less than $75,000 a year)— (A) if the debt antedates the report by less than 1-year and if the consumer reporting agency has actual knowledge that the debt arises from a COVID–19 related illness; or (B) if the consumer reporting agency has actual knowledge that the debt is related to a COVID–19 related illness and if such debt is paid or settled before the end of the 1-year period beginning on the date such debt was due. .

Summary: Coronavirus Credit Lapse Forgiveness Act This bill generally prohibits credit reporting agencies from reporting adverse information regarding debt (1) arising from a COVID-19 (i.e., coronavirus disease 2019) related illness, and (2) incurred within one year of enactment of this bill. This prohibition applies to debt incurred by individuals earning less than $50,000 a year, or a married couple filing jointly earning less than $75,000 a year.
Mobilizing America to Help Act

To direct the President to detail Peace Corps volunteers to the Federal Emergency Management Agency, and for other purposes. 1. Short title This Act may be cited as the Mobilizing America to Help Act 2. Detail of Peace Corps volunteers to the Federal Emergency Management Agency The President shall exercise the authority provided for in section 5(h) of the Peace Corps Act ( 22 U.S.C. 2504(h) 42 U.S.C. 1320b–5(g)(1)

Summary: Mobilizing America to Help Act This bill directs the President to make Peace Corps volunteers available to the Federal Emergency Management Agency during a declared emergency period resulting from the COVID-19 (i.e., coronavirus disease 2019) pandemic.
Protecting Cures Act of 2020

To prohibit the Secretary of Health and Human Services from withholding funds for certain research using human fetal tissue, and for other purposes. 1. Short title This Act may be cited as the Protecting Cures Act of 2020 2. Prohibition against withholding funds in cases of technical and scientific merit (a) In general In the case of any proposal for research using human fetal tissue, the Secretary of Health and Human Services may not withhold funds because of considerations under subsection (b)(1) of section 492A of the Public Health Service Act ( 42 U.S.C. 289a–1 (1) the research has been recommended for approval in accordance with paragraphs (1) and (2) of subsection (a) of such section 492A; (2) the research will be carried out in accordance with section 498A of such Act ( 42 U.S.C. 289g–1 (3) there are reasonable assurances that the research will not utilize any human fetal tissue that has been obtained in violation of section 498B(a) of such Act ( 42 U.S.C. 289g–2 (b) Standing approval regarding ethical status In the case of any proposal for research using human fetal tissue, the issuance of the report of the Human Fetal Tissue Transplantation Research Panel in December 1988 shall be deemed to be a report— (1) issued by an ethics advisory board pursuant to section 492A(b)(5)(B)(ii) of the Public Health Service Act ( 42 U.S.C. 289a–1(b)(5)(B)(ii) (2) finding, on a basis that is neither arbitrary nor capricious, that the nature of the research is such that it is not unethical to conduct or support the research. (c) Definition For purposes of this section, the term human fetal tissue 42 U.S.C. 289g–1

Summary: Protecting Cures Act of 2020 This bill prohibits the Department of Health and Human Services from withholding funding, because of ethical considerations, for research activities that use human fetal tissue, provided that the research activities have been recommended for approval by an institutional review board and otherwise comply with existing laws concerning human fetal tissue. The bill also establishes that this research is not unethical by deeming the 1988 report of the Human Fetal Tissue Transplantation Research Panel as meeting relevant statutory requirements with respect to approving the ethical status of such research.
All Dependent Children Count Act

To allow 2020 recovery rebates with respect to qualifying children over the age of 16. 1. Short title This Act may be cited as the All Dependent Children Count Act 2. 2020 recovery rebates with respect to qualifying children over the age of 16 (a) In general Section 6428(a)(2) Public Law 116–136 section 24(c) section 152(c) (b) Effective date The amendment made by this section shall take effect as if included in section 2201 of division A of Public Law 116–136

Summary: All Dependent Children Count Act This bill extends the 2020 recovery rebates of the Coronavirus Aid, Relief, and Economic Security Act to all taxpayer dependents.
Protect Our Post Offices Act

Making emergency appropriations for the United States Postal Service due to the coronavirus pandemic, and for other purposes. 1. Short title This Act may be cited as the Protect Our Post Offices Act 2. Appropriation to Postal Service Fund for coronavirus pandemic The following sums are hereby appropriated, out of any money in the Treasury not otherwise appropriated, for the fiscal year ending September 30, 2020, and for other purposes, namely: United States Postal Service Payment to the Postal Service Fund For payment to the Postal Service Fund established under section 2003 of title 39, United States Code, for revenue forgone due to the coronavirus pandemic, $25,000,000,000, to remain available until September 30, 2022: Provided

Summary: Protect Our Post Offices Act This bill appropriates $25 billion to the U.S. Postal Service, to remain available through FY2022 for revenue forgone due to the coronavirus pandemic. The appropriations are designated as emergency spending, which is exempt from discretionary spending limits.
PANDEMIC Act of 2020

To preclude the transfer of Federal prisoners during the emergency period described in section 1135(g)(1)(B) of the Social Security Act, and for other purposes. 1. Short title This Act may be cited as the Pausing All New Detention and Ending Movement of Inmates for Coronavirus Act of 2020 PANDEMIC Act of 2020 2. Prohibition on prisoner transfer During the emergency period described in section 1135(g)(1)(B) of the Social Security Act— (1) notwithstanding section 3621 of title 18, United States Code, no prisoner may be transferred between correctional facilities; (2) no individuals in the custody of the U.S. Marshals Service shall be transferred to the custody of the Bureau of Prisons for placement in a facility operated by the Bureau of Prisons; and (3) in the case of any person in the custody of a State, pending transfer to the custody of the Bureau of Prisons, the Attorney General may take such actions as may be necessary to provide for the service of any term of imprisonment by that person in a correctional facility of that State. 3. Authority for expansion The Director of the Bureau of Prisons may take such actions as may be necessary to expand capacity in any correctional facility. 4. Waiver of power The Attorney General may, on a case by case basis, waive the application of section 2. The authority under this section may not be delegated.

Summary: Pausing All New Detention and Ending Movement of Inmates for Coronavirus Act of 2020 or the PANDEMIC Act of 2020 This bill limits the transfer of prisoners between facilities during the public health emergency declared on January 31, 2020, relating to COVID-19 (i.e., coronavirus disease 2019). The Bureau of Prisons may take actions as necessary to expand capacity in any correctional facility.
Health Care Worker and First Responder Social Security Beneficiaries Choice Act

To provide for the exemption of certain earnings from the retirement earnings test, and for other purposes. 1. Short title This Act may be cited as the Health Care Worker and First Responder Social Security Beneficiaries Choice Act 2. Exemption of certain earnings from retirement earnings test (a) In general For purposes of subsection (b) of section 203 of the Social Security Act ( 42 U.S.C. 403(b) (b) Guidance Not later than 30 days after the date of the enactment of this Act, the Commissioner of Social Security shall issue guidance providing for appropriate procedures for the implementation of subsection (a).

Summary: Health Care Worker and First Responder Social Security Beneficiaries Choice Act This bill excludes wages from employment in the health care workforce or as a first responder between January 2020 and December 2020 from income limits that apply to certain Social Security benefits. Currently, beneficiaries who are younger than full retirement age and who earn more than specified income thresholds incur a reduction in Old-Age, Survivors, and Disability Insurance benefits.
Suspend School Meal Debt Act

To require that school food authorities and local educational agencies not collect unpaid meal fees during the COVID–19 pandemic, and for other purposes. 1. Short title This Act may be cited as the Suspend School Meal Debt Act 2. School meal debt during COVID–19 pandemic (a) Cancellation of meal debts owed as of date of enactment The Secretary shall reimburse each school food authority and local educational agency participating in the school lunch program under the Richard B. Russell National School Lunch Act ( 42 U.S.C. 1751 42 U.S.C. 1773 (b) Debt collection prohibition during emergency period Notwithstanding any other provision of law, the Secretary shall require that during the emergency period each school food authority and local educational agency described in subsection (a) may not collect unpaid meal fees or use a debt collector (as such term is defined in section 803 of the Consumer Credit Protection Act ( 15 U.S.C. 1692a (c) Definitions In this section: (1) Emergency period The term emergency period (A) beginning on the date of the enactment of this section; and (B) ending 30 days after the date on which the public health emergency declared by the Secretary of Health and Human Services under section 319 of the Public Health Service Act ( 42 U.S.C. 247d (2) Secretary The term Secretary (3) Unpaid meal fees The term unpaid meal fees (A) means outstanding fees owed by a household to a local educational agency or school food authority for lunches under the Richard B. Russell National School Lunch Act ( 42 U.S.C. 1751 42 U.S.C. 1773 (B) includes late fees associated with the outstanding fees described in subparagraph (A).

Summary: Suspend School Meal Debt Act This bill directs the Department of Agriculture to reimburse each school food authority and local educational agency participating in the National School Lunch Program or the School Breakfast Program for unpaid meal fees owed to the authority or agency as of the date of the enactment of this bill. The bill also prohibits each school food authority and local educational agency from collecting unpaid meal fees or using a debt collector to collect such fees during the COVID-19 (i.e., coronavirus disease 2019) public health emergency. The prohibition ends 30 days after the date on which the public health emergency is terminated.
To direct the Secretary of Health and Human Services to establish a task force to conduct a study on physician shortages, including barriers to physicians trained abroad practicing in the United States, and for other purposes.

To direct the Secretary of Health and Human Services to establish a task force to conduct a study on physician shortages, including barriers to physicians trained abroad practicing in the United States, and for other purposes. 1. Task force To study physician shortages (a) In general The Secretary of Health and Human Services shall establish a task force to conduct a study— (1) evaluating and quantifying— (A) the impact of physician shortages in the United States; and (B) the costs incurred by Federal Government and State and local governments due to such shortages; (2) quantifying the number of individuals who— (A) completed training outside the United States to practice as a physician; (B) reside in the United States; and (C) do not practice as a physician; and (3) determining the reasons why individuals described in paragraph (2) are not practicing as a physician, including identification of regulatory and other barriers to such practice. (b) Report The Secretary of Health and Human Services shall require the task force established under subsection (a) to submit to the Congress not later than 2 years after the date of enactment of this Act a report— (1) summarizing the results of the study under subsection (a); and (2) making recommendations to ease barriers to individuals described in subsection (a)(2) practicing as physicians in the United States.

Summary: This bill establishes a task force in the Department of Health and Human Services to study (1) impacts of, including financial costs related to, physician shortages; and (2) barriers faced by foreign-trained physicians practicing in the United States. The task force must submit a report detailing its findings and recommendations to Congress.
HEROES Act of 2020

To provide an exclusion from gross income for certain qualified first responders. 1. Short title This Act may be cited as the Helping Emergency Responders Overcome Emergency Situations Act of 2020 HEROES Act of 2020 2. Exclusion from gross income for certain qualified first responders (a) In general For purposes of the Internal Revenue Code of 1986, gross income shall not include specified income of any qualified first responder. (b) Limitation The aggregate amount not included in the gross income of any individual by reason of subsection (a) shall not exceed $50,000. (c) Qualified first responder For purposes of this section, the term qualified first responder (1) is a physician (as defined in section 1861(r)(1) of the Social Security Act), nurse, pharmacist, law enforcement officer, corrections officer, firefighter, emergency medical technician, or paramedic, that provides services in a county that has at least one confirmed case of COVID-19, or (2) provides services in a licensed medical or care facility which is located in such a county. (d) Specified income For purposes of this section, the term specified income (1) if the services described in subsection (c) are provided as an employee, the wages (as defined in section 3121(a) (2) in any other case, the income of the qualified first responder which is properly allocable to the services described in subsection (c) which are provided by such qualified first responder during the applicable period. (e) Applicable period For purposes of this section, the term applicable period (f) Extension The Secretary of the Treasury (or the Secretary’s delegate) may extend the applicable period for a period not to exceed 3 additional calendar months if the Secretary (or the Secretary’s delegate) determines that the emergency related to COVID-19 is likely to be ongoing during such period. If such period is so extended, the dollar amount in subsection (b) shall be increased by $12,500 for each month of such extension (and a like rate of increase with respect to any extension which is not a whole number of months).

Summary: Helping Emergency Responders Overcome Emergency Situations Act of 2020 or the HEROES Act of 2020 This bill excludes from gross income, for income tax purposes, wages and other income up to $50,000 of qualified first responders for the period beginning on February 15, 2020, and ending on June 15, 2020. A qualified first responder is any individual (1) who is a physician, nurse, pharmacist, law enforcement officer, corrections officer, firefighter, emergency medical technician, or paramedic who provides services in a county with at least one confirmed case of COVID-19 (i.e., coronavirus disease 2019); or (2) who provides services in a licensed medical or care facility located in such county. The Department of the Treasury may extend the exclusion for an additional three-month period beyond June 15, 2020, if Treasury determines that the COVID-19 emergency is likely to be ongoing during the extended period.
Small Transit Communities Modernization Act

To amend title 49, United States Code, to allow certain urbanized areas with a population of over 200,000 to be eligible under the small transit intensive cities formula, and for other purposes. 1. Short title This Act may be cited as the Small Transit Communities Modernization Act 2. Eligible Area Section 5336(i)(1)(A) of title 49, United States Code, is amended to read as follows: (A) Eligible Area (i) In general Except as provided in clause (ii), the term eligible area (ii) Exception For any fiscal year beginning after the date of enactment of the Small Transit Communities Modernization Act through fiscal year 2030, with respect to a transit agency that served an urbanized area determined by the 2010 census to have had a population of less than 200,000, the term eligible area (I) was determined to be an urbanized area with a population of at least 200,000 but not more than 999,999, according to the most recent decennial census; and (II) met or exceeded one or more of the performance categories described in subparagraph (B) in each of the 3 years prior to the year in which the apportionment is provided. .

Summary: Small Transit Communities Modernization Act This bill modifies the definition of eligible area for purposes of the grant program under the small transit intensive cities formula to include an urbanized area with a population of at least 200,000, but not more than 999,999. The modification extends through FY2030.