hyperdemocracy/usc-textversion huggingface dataset:
II Calendar No. 52 114th CONGRESS 1st Session S. 919 [Report No. 114–29] IN THE SENATE OF THE UNITED STATES April 14, 2015 Mr. Hatch , from the Committee on Finance , reported the following original bill; which was read twice and placed on the calendar A BILL To exclude from gross income certain clean coal power grants to non-corporate taxpayers.

1. Exclusion from gross income of certain clean coal power grants to non-corporate taxpayers (a) General rule In the case of an eligible taxpayer other than a corporation, gross income for purposes of the Internal Revenue Code of 1986 shall not include any amount which— (1) is received under section 402 of the Energy Policy Act of 2005, and (2) if received by a corporation, would be excluded from gross income under section 118 of the Internal Revenue Code of 1986. (b) Reduction in basis The basis of any property subject to the allowance for depreciation or amortization under the Internal Revenue Code of 1986 which is acquired with any amount to which subsection (a) applies during the 12-month period beginning on the day such amount is received shall be reduced by an amount equal to such amount. The excess (if any) of such amount over the amount of the reduction under the preceding sentence shall be applied to the reduction (as of the last day of the period specified in the preceding sentence) of the basis of any other property held by the taxpayer. The particular properties to which the reductions required by this subsection are allocated shall be determined by the Secretary of the Treasury (or the Secretary's delegate) under regulations similar to the regulations under section 362(c)(2) of such Code. (c) Eligible taxpayer For purposes of this section, with respect to any amount received under section 402 of the Energy Policy Act of 2005, the term eligible taxpayer means a taxpayer that makes a payment to the Secretary of the Treasury (or the Secretary's delegate) equal to 1.18 percent of the amount so received. Such payment shall be made at such time and in such manner as such Secretary (or the Secretary's delegate) shall prescribe. In the case of a partnership, such Secretary (or the Secretary's delegate) shall prescribe regulations to determine the allocation of such payment amount among the partners. (d) Effective date This section shall apply to amounts received under section 402 of the Energy Policy Act of 2005 in taxable years beginning after December 31, 2011.

April 14, 2015 Read twice and placed on the calendar
II 114th CONGRESS 1st Session S. 924 IN THE SENATE OF THE UNITED STATES April 14, 2015 Mr. Heller (for himself and Mr. Warner ) introduced the following bill; which was read twice and referred to the Committee on Banking, Housing, and Urban Affairs A BILL To require the National Credit Union Administration to hold public hearings and receive comments from the public on its budget, and for other purposes.

1. Short title This Act may be cited as the National Credit Union Administration Budget Transparency Act . 2. Budget transparency for the NCUA Section 209(b) of the Federal Credit Union Act ( 12 U.S.C. 1789 ) is amended— (1) by redesignating paragraphs (1) and (2) as paragraphs (2) and (3), respectively; (2) by inserting before paragraph (2), as so redesignated, the following: (1) on an annual basis and prior to the submission of the detailed business-type budget required under paragraph (2)— (A) make publicly available and cause to be printed in the Federal Register a draft of such detailed business-type budget; and (B) hold a public hearing, with public notice provided of such hearing, wherein the public can submit comments on the draft of such detailed business-type budget; ; and (3) in paragraph (2), as so redesignated— (A) by inserting detailed after submit a ; and (B) by inserting , and where such budget shall address any comments submitted by the public pursuant to paragraph (1)(B) after Control Act .
II 114th CONGRESS 1st Session S. 925 IN THE SENATE OF THE UNITED STATES April 14, 2015 Mrs. Shaheen introduced the following bill; which was read twice and referred to the Committee on Banking, Housing, and Urban Affairs A BILL To require the Secretary of the Treasury to convene a panel of citizens to make a recommendation to the Secretary regarding the likeness of a woman on the twenty dollar bill, and for other purposes.

1. Short title This Act may be cited as the Women on the Twenty Act . 2. Citizens panel relating to the likeness of a woman to be included on the face of the $20 Federal Reserve note The 8th undesignated paragraph of section 16 of the Federal Reserve Act ( 12 U.S.C. 418 ) is amended by adding at the end the following new sentence: The Secretary of the Treasury shall convene a panel of private citizens of the United States to advise and make recommendations to the Secretary regarding the likeness of a woman to appear on the face of $20 Federal reserve notes. In carrying out the requirements of the preceding sentence, each of the Secretary and the panel shall consider and weigh input provided by the American people. .
II 114th CONGRESS 1st Session S. 927 IN THE SENATE OF THE UNITED STATES April 14, 2015 Mr. Moran (for himself and Mr. Tester ) introduced the following bill; which was read twice and referred to the Committee on Banking, Housing, and Urban Affairs A BILL To provide regulatory relief for certain financial institutions, and for other purposes.

1. Short title This Act may be cited as the CLEAR Plus Act of 2015 . 2. Shareholder threshold treatment of savings and loan holding companies (a) Amendments to section 12 of the Securities Exchange Act of 1934 Section 12(g) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78l(g) ) is amended— (1) in paragraph (1)(B), by striking or a bank holding company, as such term is defined in section 2 of the Bank Holding Company Act of 1956 ( 12 U.S.C. 1841 ) and inserting , a bank holding company, or a savings and loan holding company ; and (2) in paragraph (4), by striking or a bank holding company, as such term is defined in section 2 of the Bank Holding Company Act of 1956 ( 12 U.S.C. 1841 ) and inserting , a bank holding company, or a savings and loan holding company . (b) Amendments to section 15 of the Securities Exchange Act of 1934 Section 15(d) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78o(d) ) is amended, in the third sentence, by striking or a bank holding company, as such term is defined in section 2 of the Bank Holding Company Act of 1956 ( 12 U.S.C. 1841 ), 1,200 persons persons and inserting , a bank holding company, or a savings and loan holding company of less than 1,200 persons . (c) Definitions Section 3(a) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78c(a) ) is amended— (1) by redesignating the second paragraph (80) (relating to funding portals) as paragraph (81); and (2) by adding at the end the following: (82) Bank holding company The term bank holding company has the meaning given such term under section 2 of the Bank Holding Company Act of 1956 ( 12 U.S.C. 1841 ). (83) Savings and loan holding company The term savings and loan holding company has the meaning given such term under section 10(a) of the Home Owners’ Loan Act ( 12 U.S.C. 1467a(a) ). . 3. Short form call reporting Section 7(a) of the Federal Deposit Insurance Act ( 12 U.S.C. 1817(a) ) is amended by adding at the end the following: (12) Short form reporting (A) In general The appropriate Federal banking agencies shall issue regulations allowing for a reduced reporting requirement for covered depository institutions when making the first and third report of condition for a year, as required pursuant to paragraph (3). (B) Covered depository institution defined For purposes of this paragraph, the term covered depository institution means an insured depository institution that— (i) has a CAMELS composite rating of 1 or 2 under the Uniform Financial Institutions Rating System (or an equivalent rating under a comparable rating system) as of the most recent examination of such institution; and (ii) satisfies such other criteria as the appropriate Federal banking agencies determine appropriate. .
II 114th CONGRESS 1st Session S. 930 IN THE SENATE OF THE UNITED STATES April 14, 2015 Mr. Leahy (for himself, Mr. Casey , Mr. McCain , Mr. Blunt , Ms. Stabenow , and Mr. Cochran ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory.

1. Short title This Act may be cited as the Good Samaritan Hunger Relief Tax Incentive Extension Act of 2015 . 2. Permanent extension and expansion of charitable deduction for contributions of food inventory (a) In general Subparagraph (C) of section 170(e)(3) of the Internal Revenue Code of 1986 is amended to read as follows: (C) Special rule for contributions of food inventory (i) General rule In the case of a charitable contribution of food from any trade or business of the taxpayer, this paragraph shall be applied— (I) without regard to whether the contribution is made by a C corporation, and (II) only to food that is apparently wholesome food. (ii) Limitation on reduction In the case of any such contribution, notwithstanding subparagraph (B), the amount of the reduction determined under paragraph (1)(A) shall not exceed the amount by which the fair market value of the apparently wholesome food exceeds twice the basis of such food. (iii) Determination of basis If a taxpayer— (I) does not account for inventories under section 471, and (II) is not required to capitalize indirect costs under section 263A, the taxpayer may elect, solely for purposes of subparagraph (B), to treat the basis of any apparently wholesome food as being equal to 50 percent of the fair market value of such food. (iv) Determination of fair market value In the case of any such contribution of apparently wholesome food which, solely by reason of internal standards of the taxpayer, lack of market, or similar circumstances, or which is produced by the taxpayer exclusively for the purposes of transferring the food to an organization described in subparagraph (A), cannot or will not be sold, the fair market value of such contribution shall be determined— (I) without regard to such internal standards, such lack of market, such circumstances, or such exclusive purpose, and (II) by taking into account the price at which the same or substantially the same food items (as to both type and quality) are sold by the taxpayer at the time of the contribution (or, if not so sold at such time, in the recent past). (v) Apparently wholesome food For purposes of this subparagraph, the term apparently wholesome food has the meaning given to such term by section 22(b)(2) of the Bill Emerson Good Samaritan Food Donation Act ( 42 U.S.C. 1791(b)(2) ), as in effect on September 23, 2005. . (b) Effective date The amendment made by this section shall apply to contributions made after the date of the enactment of this Act, in taxable years ending after such date.
II 114th CONGRESS 1st Session S. 932 IN THE SENATE OF THE UNITED STATES April 14, 2015 Mr. Leahy introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to provide a refundable tax credit for the installation of sprinklers and elevators in historic structures.

1. Short title This Act may be cited as the Historic Downtown Preservation and Access Act . 2. Credit for installation of sprinklers and elevators in historic buildings (a) In general Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: 36C. Historic building expenses (a) In general There shall be allowed a credit against the tax imposed by this subtitle for the taxable year an amount equal to 50 percent of the qualified historic building expenses paid or incurred by the taxpayer during such taxable year. (b) Limitation The credit allowed under subsection (a) with respect to any taxpayer for any taxable year shall not exceed $50,000. (c) Qualified historic building expenses For purposes of this section— (1) In general The term qualified historic building expenses means amounts paid or incurred to install in a certified historic structure an elevator system or a sprinkler system that meets the requirements found in the most recent edition of NFPA 13: Standard for the Installation of Sprinkler Systems. (2) National historic landmarks In the case of a certified historic structure that is designated as a National Historic Landmark in accordance with section 101(a) of the National Historic Preservation Act ( 16 U.S.C. 470a(a) ) and that is open to the public, the term qualified historic building expenses shall not include an expense described in paragraph (1), unless the installation of property described in such paragraph meets the requirements for a certified rehabilitation under section 47(c)(2)(C). (3) Certified historic structure The term certified historic structure has the meaning given such term in section 47(c)(3), except that such term shall not include any structure which is a single-family residence. . (b) Conforming amendments (1) Section 1324 of title 31, United States Code, is amended by inserting , 36C after , 36B . (2) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Historic building expenses. . (c) Effective date The amendments made by this section shall apply to amounts paid or incurred in taxable years beginning after the date of the enactment of this Act.
II 114th CONGRESS 1st Session S. 933 IN THE SENATE OF THE UNITED STATES April 14, 2015 Mr. Alexander (for himself, Mr. Isakson , Mr. Hatch , Mr. Cornyn , and Mr. Roberts ) introduced the following bill; which was read twice and referred to the Committee on Health, Education, Labor, and Pensions A BILL To amend the National Labor Relations Act with respect to the timing of elections and pre-election hearings and the identification of pre-election issues, and to require that lists of employees eligible to vote in organizing elections be provided to the National Labor Relations Board.

1. Short title This Act may be cited as the Workforce Democracy and Fairness Act . 2. Pre-election hearings; list of employees eligible to vote in elections Section 9(c)(1) of the National Labor Relations Act ( 29 U.S.C. 159(c)(1) ) is amended in the matter following subparagraph (B)— (1) by inserting , but in no circumstances less than 14 calendar days after the filing of the petition after upon due notice ; (2) by inserting after with respect thereto. the following: ‘‘An appropriate hearing shall be one that is non-adversarial with the hearing officer charged, in collaboration with the parties, with the responsibility of identifying any relevant and material pre-election issues and thereafter making a full record thereon. Relevant and material pre-election issues shall include, in addition to unit appropriateness, the Board’s jurisdiction and any other issue the resolution of which may reasonably be expected to impact the outcome of the election. Parties may independently raise any relevant and material pre-election issue or assert any relevant and material position at any time prior to the close of the hearing.’’; (3) by striking and shall certify the results thereof and inserting to be conducted as soon as practicable but no earlier than 35 calendar days after the filing of an election petition. The Board shall certify the results of the election after it has ruled on each pre-election issue not resolved before the election and any additional issue pertaining to the conduct or results of the election ; and (4) by adding at the end the following: Not earlier than 7 days after a final determination by the Board of the appropriate bargaining unit, the Board shall acquire from the employer a list of all employees eligible to vote in the election to be made available to all parties, which shall include the names of the employees, and one additional form of personal contact information of the employee (such as telephone number, email address, or mailing address) chosen by the employee in writing. .
II 114th CONGRESS 1st Session S. 936 IN THE SENATE OF THE UNITED STATES April 14, 2015 Mr. Brown introduced the following bill; which was read twice and referred to the Committee on Energy and Natural Resources A BILL To amend the Ohio & Erie Canal National Heritage Canalway Act of 1996 to repeal the funding limitation.

1. Ohio & Erie National Heritage Canalway Section 810(a) of the Ohio & Erie National Heritage Canalway Act of 1996 ( Public Law 104–333 ; 110 Stat. 4275; 122 Stat. 826) is amended by striking the second sentence.
II 114th CONGRESS 1st Session S. 940 IN THE SENATE OF THE UNITED STATES April 15, 2015 Mrs. Shaheen introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To require the Secretary of the Treasury to study the feasibility of providing certain taxpayers with an optional, pre-prepared tax return, and for other purposes.

1. Short title This Act may be cited as the Simpler Tax Filing Act of 2015 . 2. Sense of Congress It is the sense of Congress that— (1) the Secretary of the Treasury should provide as many taxpayers as possible with the option of receiving a tax return that is pre-prepared by the Secretary of the Treasury; and (2) it should be the goal of the Internal Revenue Service to begin offering pre-prepared returns to filers by tax year 2020. 3. Report to Congress Not later than 1 year after the date of the enactment of this Act, the Secretary of the Treasury, in consultation with the Taxpayer Advocate Service, shall provide a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate on actions necessary to achieve the goal of offering pre-prepared tax returns to filers by tax year 2020, including— (1) changes necessary to the filing deadlines for employers and institutions for information provided through Forms W–2 and 1099; (2) actions necessary to expedite processing of information from Form W–2 by the Social Security Administration; (3) actions necessary to expedite processing of information reporting by the Internal Revenue Service; (4) actions to help businesses submit Form W–2 more easily, and electronically; (5) partnerships with employers and financial institutions to encourage early reporting; (6) delaying the start of the tax filing season; (7) ensuring that taxpayers have access to secure online accounts to access their information, while also having the option to download their information for integration into private tax preparation software; and (8) incorporating best practices from other countries for expediting the availability of return information. Such report shall also include an analysis of the budgetary, administrative, and legislative barriers to achieving this goal, including the amount of appropriations that would be required.
II 114th CONGRESS 1st Session S. 941 IN THE SENATE OF THE UNITED STATES April 15, 2015 Mr. Portman introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To provide for the termination of employment of employees of the Internal Revenue Service who take certain official actions for political purposes.

1. Short title This Act may be cited as the Prevent Targeting at the IRS Act . 2. Termination of employment of Internal Revenue Service employees for taking official actions for political purposes (a) In general Paragraph (10) of section 1203(b) of the Internal Revenue Service Restructuring and Reform Act of 1998 is amended to read as follows: (10) performing, delaying, or failing to perform (or threatening to perform, delay, or fail to perform) any official action (including any audit) with respect to a taxpayer for purpose of extracting personal gain or benefit or for a political purpose. . (b) Effective date The amendment made by this section shall take effect on the date of the enactment of this Act.
II 114th CONGRESS 1st Session S. 942 IN THE SENATE OF THE UNITED STATES April 15, 2015 Mr. Portman introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to provide a deduction from the gift tax for gifts made to certain exempt organizations.

1. Short title This Act may be cited as the Fair Treatment for All Gifts Act . 2. Deduction from gift tax for gifts made to certain exempt organizations (a) In general Section 2522(a) of the Internal Revenue Code of 1986 is amended by striking the period at the end of paragraph (4) and inserting a semicolon and by inserting after paragraph (4) the following new paragraph: (5) an organization described in paragraph (4), (5), or (6) of section 501(c) and exempt from tax under section 501(a). . (b) Effective date The amendments made by subsection (a) shall apply to gifts made after the date of the enactment of this Act. (c) No inference Nothing in the amendments made by subsection (a) shall be construed to create any inference with respect to whether any transfer of property (whether made before, on, or after the date of the enactment of this Act) to an organization described in paragraph (4), (5), or (6) of section 501(c) of the Internal Revenue Code of 1986 is a transfer of property by gift for purposes of chapter 12 of such Code.
II 114th CONGRESS 1st Session S. 943 IN THE SENATE OF THE UNITED STATES April 15, 2015 Mr. Portman introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to clarify that a duty of the Commissioner of Internal Revenue is to ensure that Internal Revenue Service employees are familiar with and act in accord with certain taxpayer rights.

1. Short title This Act may be cited as the Taxpayer Bill of Rights Act of 2015 . 2. Duty to ensure that IRS employees are familiar with and act in accord with certain taxpayer rights (a) In general Section 7803(a) of the Internal Revenue Code of 1986 is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph: (3) Execution of duties in accord with taxpayer rights In discharging his duties, the Commissioner shall ensure that employees of the Internal Revenue Service are familiar with and act in accord with taxpayer rights as afforded by other provisions of this title, including— (A) the right to be informed, (B) the right to quality service, (C) the right to pay no more than the correct amount of tax, (D) the right to challenge the position of the Internal Revenue Service and be heard, (E) the right to appeal a decision of the Internal Revenue Service in an independent forum, (F) the right to finality, (G) the right to privacy, (H) the right to confidentiality, (I) the right to retain representation, and (J) the right to a fair and just tax system. . (b) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act.
II 114th CONGRESS 1st Session S. 944 IN THE SENATE OF THE UNITED STATES April 15, 2015 Mrs. Boxer (for herself, Mr. Sanders , and Mr. Markey ) introduced the following bill; which was read twice and referred to the Committee on Environment and Public Works A BILL To amend the Atomic Energy Act of 1954 to prohibit certain waivers and exemptions from emergency preparedness and response and security regulations.

1. Short title This Act may be cited as the Safe and Secure Decommissioning Act of 2015 . 2. Prohibition of certain waivers and exemptions Chapter 19 of title I of the Atomic Energy Act of 1954 ( 42 U.S.C. 2015 et seq. ) is amended by inserting after section 276 the following: 277. Prohibition of certain waivers and exemptions (a) Definitions In this section: (1) Covered regulation The term covered regulation means— (A) an emergency preparedness or response regulation or requirement; or (B) a security regulation or requirement applicable to spent nuclear fuel. (2) Licensee The term licensee has the meaning given the term in section 50.2 of title 10, Code of Federal Regulations (or any successor regulation). (b) Prohibition of certain waivers and exemptions Subject to subsection (c), the Commission shall not approve the request of a licensee for a waiver of, or exemption from, a covered regulation applicable to a civilian nuclear power reactor that has permanently ceased to operate. (c) Limitation Subsection (b) shall not apply to a civilian nuclear power reactor described in that subsection at which all spent nuclear fuel has been transferred to spent nuclear fuel dry casks. .
II 114th CONGRESS 1st Session S. 946 IN THE SENATE OF THE UNITED STATES April 15, 2015 Mr. Kirk (for himself and Mr. Menendez ) introduced the following bill; which was read twice and referred to the Committee on Commerce, Science, and Transportation A BILL To amend title 49, United States Code, to prohibit the transportation of horses in interstate transportation in a motor vehicle containing 2 or more levels stacked on top of one another.

1. Short title This Act may be cited as the Safe Transport for Horses Act . 2. Transportation of horses Section 80502 of title 49, United States Code, is amended— (1) in subsection (c), by striking This section does not and inserting Subsections (a) and (b) shall not ; (2) by redesignating subsection (d) as subsection (e); (3) by inserting after subsection (c) the following: (d) Transportation of horses (1) Prohibition No person may transport, or cause to be transported, a horse from a place in a State, the District of Columbia, or a territory or possession of the United States through or to a place in another State, the District of Columbia, or a territory or possession of the United States in a motor vehicle containing 2 or more levels stacked on top of each other. (2) Motor vehicle defined In this subsection, the term motor vehicle — (A) means a vehicle driven or drawn by mechanical power and manufactured primarily for use on public highways; and (B) does not include a vehicle operated exclusively on a rail or rails. ; and (4) in subsection (e), as redesignated— (A) by striking A rail carrier and inserting the following: (1) In general A rail carrier ; (B) by striking this section and inserting subsection (a) or (b) ; and (C) by striking On learning and inserting the following: (2) Transportation of horses in multilevel trailer (A) Civil penalty A person that knowingly violates subsection (d) is liable to the United States Government for a civil penalty of at least $100, but not more than $500, for each such violation. A separate violation of subsection (d) occurs for each horse that is transported, or caused to be transported, in violation of subsection (d). (B) Relationship to other laws The penalty imposed under subparagraph (A) shall be in addition to any penalty or remedy available under any other law or common law. (3) Civil action On learning .
II 114th CONGRESS 1st Session S. 947 IN THE SENATE OF THE UNITED STATES April 15, 2015 Mr. Inhofe introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to permanently extend the depreciation rules for property used predominantly within an Indian reservation.

1. Permanent extension of depreciation rules for property on Indian reservations (a) In general Subsection (j) of section 168 of the Internal Revenue Code of 1986 is amended by striking paragraph (8). (b) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2014. 2. Election to have special depreciation rules not apply (a) In general Subsection (j) of section 168 of the Internal Revenue Code of 1986, as amended by section 1, is amended— (1) by redesignating paragraph (7) as paragraph (8), and (2) by inserting after paragraph (6) the following new paragraph: (7) Election out If a taxpayer makes an election under this paragraph with respect to any class of property for any taxable year, this subsection shall not apply to all property in such class placed in service during such taxable year. . (b) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2014.
II 114th CONGRESS 1st Session S. 948 IN THE SENATE OF THE UNITED STATES April 15, 2015 Mr. Inhofe introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to eliminate the taxable income limit on percentage depletion for oil and natural gas produced from marginal properties.

1. Elimination of taxable income limit on percentage depletion for oil and natural gas produced from marginal properties (a) In general Subparagraph (H) of section 613A(c)(6) of the Internal Revenue Code of 1986 is amended to read as follows: (H) Nonapplication of taxable income limit with respect to marginal production The second sentence of subsection (a) of section 613 shall not apply to so much of the allowance for depletion as is determined under subparagraph (A). . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2014.
II 114th CONGRESS 1st Session S. 950 IN THE SENATE OF THE UNITED STATES April 15, 2015 Mr. Casey (for himself and Mr. Blunt ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to provide for a refundable adoption tax credit.

1. Short title This Act may be cited as the Adoption Tax Credit Refundability Act of 2015 . 2. Refundable adoption tax credit (a) Credit made refundable (1) Credit moved to subpart relating to refundable credits The Internal Revenue Code of 1986 is amended— (A) by redesignating section 23 as section 36C, and (B) by moving section 36C (as so redesignated) from subpart A of part IV of subchapter A of chapter 1 to the location immediately before section 37 in subpart C of part IV of subchapter A of chapter 1. (2) Conforming Amendments (A) Section 24(b)(3)(B) of such Code is amended by striking 23, . (B) Section 25(e)(1)(C) of such Code is amended by striking 23, both places it appears. (C) Section 25A(i)(5)(B) of such Code is amended by striking 23, 25D, and inserting 25D . (D) Section 25B(g)(2) of such Code is amended by striking 23, . (E) Section 26(a)(1) of such Code is amended by striking 23, . (F) Section 30(c)(2)(B)(ii) of such Code is amended by striking 23, 25D, and inserting 25D . (G) Section 30B(g)(2)(B)(ii) of such Code is amended by striking 23, . (H) Section 30D(c)(2)(B)(ii) of such Code is amended by striking sections 23 and and inserting section . (I) Section 36C of such Code, as so redesignated, is amended— (i) in subsection (b)(2)(A), by striking (determined without regard to subsection (c)) , (ii) by striking subsection (c), and (iii) by redesignating subsections (d) through (i) as subsections (c) through (h), respectively. (J) Section 137 of such Code is amended— (i) in subsection (d), by striking section 23(d) and inserting section 36C(c) , and (ii) in subsection (e), by striking subsections (e), (f), and (g) of section 23 and inserting subsections (d), (e), and (f) of section 36C . (K) Section 904(i) of such Code is amended by striking 23, . (L) Section 1016(a)(26) is amended by striking 23(g) and inserting 36C(f) . (M) Section 1400C(d)(2) of such Code is amended by striking 23, . (N) Section 6211(b)(4)(A) of such Code is amended by inserting 36C, before 53(e) . (O) The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code of 1986 is amended by striking the item relating to section 23. (P) Paragraph (2) of section 1324(b) of title 31, United States Code, as amended by this Act, is amended by inserting 36C, after 36B, . (Q) The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986, as amended by this Act, is amended by inserting after the item relating to section 36B the following new item: Sec. 36C. Adoption expenses. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2014.
II 114th CONGRESS 1st Session S. 954 IN THE SENATE OF THE UNITED STATES April 15, 2015 Mr. Manchin (for himself, Mr. Vitter , Mrs. Capito , and Mr. Kaine ) introduced the following bill; which was read twice and referred to the Committee on Health, Education, Labor, and Pensions A BILL To establish procedures regarding the approval of opioid drugs by the Food and Drug Administration.

1. Short title This Act may be cited as the FDA Accountability for Public Safety Act . 2. Approval of opioid drugs (a) In General Notwithstanding any other provision of law, the Commissioner of Food and Drugs (referred to in this Act as the Commissioner ) shall ensure that, with respect to each application for an opioid drug submitted under section 505 of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 355 )— (1) an advisory committee of the Center for Drug Evaluation and Research of the Food and Drug Administration evaluates the application and issues a recommendation regarding approval of such drug prior to a final decision to approve such drug; and (2) if a final decision to approve such drug is inconsistent with the recommendation under paragraph (1), such final decision shall be made by the Commissioner and shall not be delegated. (b) Reports to Congress If the advisory committee recommends under subsection (a)(1) that the Commissioner not approve an opioid drug under section 505 of the Federal Food, Drug, and Cosmetic Act ( 21 U.S.C. 355 ), and the Commissioner approves that drug under subsection (a)(2), the Commissioner shall— (1) submit a report to the Committee on Health, Education, Labor, and Pensions of the Senate and the Committee on Energy and Commerce of the House of Representatives, and to any member of Congress that requests the report, that includes— (A) medical and scientific evidence regarding patient safety that clearly supports the Commissioner's decision to approve the opioid drug against the recommendation of the advisory committee; and (B) a disclosure of any potential conflicts of interest that may exist regarding any official of the Food and Drug Administration who was involved in the decision to approve the drug prior to the Commissioner's final decision under subsection (a)(2); and (2) at the request of the Committee on Health, Education, Labor, and Pensions of the Senate or the Committee on Energy and Commerce of the House of Representatives, testify before that committee regarding the Commissioner's decision to approve the opioid drug against the recommendation of the advisory committee. (c) Prohibition on marketing A drug described in subsection (b) shall not be introduced or delivered for introduction into interstate commerce until the report described in subsection (b)(1) has been submitted to Congress.
VI 114th CONGRESS 1st Session S. 955 IN THE SENATE OF THE UNITED STATES April 15, 2015 Ms. Hirono (for herself and Mr. Schatz ) introduced the following bill; which was read twice and referred to the Committee on the Judiciary A BILL For the relief of Vichai Sae Tung (also known as Chai Chaowasaree).

1. Permanent residence Notwithstanding any other provision of law, for purposes of the Immigration and Nationality Act ( 8 U.S.C. 1101 et seq. ), Vichai Sae Tung (also known as Chai Chaowasaree) shall be held and considered to have been lawfully admitted to the United States for permanent residence as of the date of the enactment of this Act upon payment of the required visa fees. 2. Reduction of number of available visas Upon the granting of permanent residence to Vichai Sae Tung (also known as Chai Chaowasaree), as provided in this Act, the Secretary of State shall instruct the proper officer to reduce by the appropriate number during the current fiscal year the total number of immigrant visas available to natives of the country of the alien’s birth under section 203(a) of the Immigration and Nationality Act ( 8 U.S.C. 1153(a) ).
II 114th CONGRESS 1st Session S. 963 IN THE SENATE OF THE UNITED STATES April 15, 2015 Ms. Hirono (for herself and Mr. Coons ) introduced the following bill; which was read twice and referred to the Committee on Small Business and Entrepreneurship A BILL To require the Chief Counsel for Advocacy of the Small Business Administration to submit a report on small business innovation.

1. Short title This Act may be cited as the Small Business Innovation Impact Act . 2. Report on small business innovation (a) Definition In this section, the term small business concern has the meaning given the term in section 3 of the Small Business Act ( 15 U.S.C. 632 ). (b) Small business administration report Not later than 1 year after the date of enactment of this Act, the Chief Counsel for Advocacy of the Small Business Administration shall, using existing resources, submit to the Committee on Small Business and Entrepreneurship of the Senate and the Committee on Small Business of the House of Representatives a report analyzing— (1) the investment of small business concerns in developing new and useful inventions and obtaining patents on those inventions; (2) the importance of university technology transfer to small business concerns; (3) the use of patent licensing arrangements by small business concerns; (4) the impact of patent ownership for small business concerns on attracting outside investment, creating new jobs, protecting against foreign infringing goods, and competing against larger businesses; and (5) the impact on small business concerns from patent-related demand letters and civil actions arising under title 35, United States Code, relating to patent infringement.
II 114th CONGRESS 1st Session S. 965 IN THE SENATE OF THE UNITED STATES April 15, 2015 Ms. Collins introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To prohibit the use of funds by Internal Revenue Service to target citizens of the United States for exercising any right guaranteed under the First Amendment to the Constitution of the United States.

1. Prohibition on targeting by the Internal Revenue Service based on the exercise of First Amendment rights None of the funds made available under any Act may be used by the Internal Revenue Service to target citizens of the United States for exercising any right guaranteed under the First Amendment to the Constitution of the United States.
II 114th CONGRESS 1st Session S. 966 IN THE SENATE OF THE UNITED STATES April 15, 2015 Mrs. Shaheen (for herself and Mr. Isakson ) introduced the following bill; which was read twice and referred to the Committee on Small Business and Entrepreneurship A BILL To extend the low-interest refinancing provisions under the Local Development Business Loan Program of the Small Business Administration.

1. Short title This Act may be cited as the “ Commercial Real Estate and Economic Development Act of 2015 ” or the CREED Act of 2015 . 2. Low-interest refinancing under the Local Development Business Loan Program (a) Repeal Section 1122(b) of the Small Business Jobs Act of 2010 ( 15 U.S.C. 696 note) is repealed. (b) Restoration of low-Interest refinancing provision Subparagraph (C) of section 502(7) of the Small Business Investment Act of 1958 ( 15 U.S.C. 696(7) ) (relating to refinancing not involving expansions), as in effect on September 25, 2012, shall be in effect during the period beginning on the date of enactment of this Act and ending 5 years after that date of enactment.
II Calendar No. 107 114th CONGRESS 1st Session S. 966 IN THE SENATE OF THE UNITED STATES April 15, 2015 Mrs. Shaheen (for herself, Mr. Isakson , Ms. Cantwell , Ms. Ayotte , Mrs. Fischer , Ms. Hirono , Mr. Coons , and Mr. Franken ) introduced the following bill; which was read twice and referred to the Committee on Small Business and Entrepreneurship June 10, 2015 Reported by Mr. Vitter , with an amendment Strike out all after the enacting clause and insert the part printed in italic A BILL To extend the low-interest refinancing provisions under the Local Development Business Loan Program of the Small Business Administration.

1. Short title This Act may be cited as the “ Commercial Real Estate and Economic Development Act of 2015 ” or the CREED Act of 2015 . 2. Low-interest refinancing under the Local Development Business Loan Program (a) Repeal Section 1122(b) of the Small Business Jobs Act of 2010 ( 15 U.S.C. 696 note) is repealed. (b) Restoration of low-Interest refinancing provision Subparagraph (C) of section 502(7) of the Small Business Investment Act of 1958 ( 15 U.S.C. 696(7) ) (relating to refinancing not involving expansions), as in effect on September 25, 2012, shall be in effect during the period beginning on the date of enactment of this Act and ending 5 years after that date of enactment.

1. Short title This Act may be cited as the “ Commercial Real Estate and Economic Development Act of 2015 ” or the CREED Act of 2015 . 2. Low-interest refinancing under the Local Development Business Loan Program (a) Repeal Section 1122(b) of the Small Business Jobs Act of 2010 ( 15 U.S.C. 696 note) is repealed. (b) Restoration of low-Interest refinancing provision Subparagraph (C) of section 502(7) of the Small Business Investment Act of 1958 ( 15 U.S.C. 696(7) ) (relating to refinancing not involving expansions), as in effect on September 25, 2012, shall be in effect on and after the date of enactment of this Act, in any fiscal year during which the cost to the Federal Government of making guarantees under section 502 of the Small Business Investment Act of 1958 is zero.

June 10, 2015 Reported with an amendment
II 114th CONGRESS 1st Session S. 967 IN THE SENATE OF THE UNITED STATES April 15, 2015 Mrs. Shaheen introduced the following bill; which was read twice and referred to the Committee on Small Business and Entrepreneurship A BILL To require the Small Business Administration to make information relating to lenders making covered loans publicly available, and for other purposes.

1. Short title This Act may be cited as the Communicating Lender Activity Reports from the Small Business Administration Act or the CLEAR SBA Act . 2. SBA lender activity index Section 4 of the Small Business Act ( 15 U.S.C. 633 ) is amended by adding at the end the following: (g) SBA lender activity index (1) Definition In this subsection, the term covered loan means a loan made or debenture issued under this Act or the Small Business Investment Act of 1958 ( 15 U.S.C. 661 et seq. ) by a private individual or entity. (2) Requirement Not later than 6 months after the date of enactment of this subsection, the Administrator shall make publicly available on the website of the Administration a user-friendly database of information relating to lenders making covered loans (to be known as the Lender Activity Index ). (3) Data included (A) In general The database made available under paragraph (2) shall include, for each lender making a covered loan— (i) the name of the lender; (ii) the number of covered loans made by the lender; (iii) the total dollar amount of covered loans made by the lender; (iv) a list of each ZIP Code in which a recipient of a covered loan made by the lender is located; (v) a list of the industries of the recipients to which the lender made a covered loan; (vi) whether the covered loan is for an existing business or a new business; (vii) the number and total dollar amount of covered loans made by the lender to— (I) small business concerns owned and controlled by women; (II) socially and economically disadvantaged small business concerns (as defined in section 8(a)(4)(A)); and (III) small business concerns owned and controlled by veterans; and (viii) whether the covered loan was made under section 7(a) or under the program to provide financing to small business concerns through guarantees of loans under title V of the Small Business Investment Act of 1958 ( 15 U.S.C. 695 et seq. ). (B) Incorporation of data The Administrator shall— (i) include in the database made available under paragraph (2) information relating to covered loans made during fiscal years 2009, 2010, 2011, 2012, 2013, 2014, and 2015; and (ii) incorporate information relating to covered loans on an ongoing basis. (C) Period of data availability The Administrator shall retain information relating to a covered loan in the database made available under paragraph (2) until not earlier than the end of the third fiscal year beginning after the fiscal year during which the covered loan was made. .
II 114th CONGRESS 1st Session S. 969 IN THE SENATE OF THE UNITED STATES April 16, 2015 Mr. Toomey (for himself and Mr. Bennet ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to provide an exemption from the tax on early distributions for certain Federal law enforcement officers, firefighters, and air traffic controllers who retire before age 55, and for other purposes.

1. Short title This Act may be cited as the Federal Public Safety Retirement Fairness Act of 2015 . 2. Exemption from tax on early distributions (a) In general Subsection (t) of section 72 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (11) Distributions to qualified Federal law enforcement officers, firefighters, and air traffic controllers from the Thrift Savings Fund (A) In general In the case of a distribution to a qualified Federal law enforcement officer, qualified firefighter, or qualified air traffic controller from the Thrift Savings Fund established under section 8437 of title 5, United States Code, paragraph (2)(A)(v) of this subsection shall be applied by substituting age 50 (or, if earlier, the age at which the employee has completed 25 years of creditable service) for age 55 . (B) Qualified law enforcement officer For purposes of this paragraph, the term qualified law enforcement officer means an individual— (i) who is employed by the Federal Government as a law enforcement officer (within the meaning of section 4521, 5541(3), 8331(20), or 8401(17) of title 5, United States Code), and (ii) who has completed 20 years of creditable service. (C) Qualified firefighter For purposes of this paragraph, the term qualified firefighter means an individual— (i) who is employed by the Federal Government as a firefighter (within the meaning of section 8331(21) of title 5, United States Code), and (ii) who has completed 20 years of creditable service. (D) Qualified air traffic controller For purposes of this paragraph, the term qualified air traffic controller means an individual— (i) who is employed as an air traffic controller (within the meaning of section 2109 of title 5, United States Code), and (ii) who has completed 20 years of creditable service. (E) Creditable service For purposes of this paragraph, the term creditable service means creditable service under section 8332 or 8411 of title 5, United States Code. . (b) Effective date The amendment made by this section shall apply to distributions made in taxable years beginning after December 31, 2014.
II 114th CONGRESS 1st Session S. 970 IN THE SENATE OF THE UNITED STATES April 16, 2015 Mr. Toomey (for himself and Mr. Donnelly ) introduced the following bill; which was read twice and referred to the Committee on Banking, Housing, and Urban Affairs A BILL To allow more small insured depository institutions to qualify for the 18-month on-site examination cycle, and for other purposes.

1. Expansion of threshold for 18-month on-site examination cycle Section 10(d) of the Federal Deposit Insurance Act ( 12 U.S.C. 1820(d) ) is amended— (1) in paragraph (4)(A), by striking $500,000,000 and inserting $1,000,000,000 ; and (2) in paragraph (10), by striking $500,000,000 and inserting $1,000,000,000 .