hyperdemocracy/usc-textversion huggingface dataset:
II 114th CONGRESS 1st Session S. 842 IN THE SENATE OF THE UNITED STATES March 24, 2015 Mr. Heller (for himself, Mr. Reid , Mr. Flake , and Mr. McCain ) introduced the following bill; which was read twice and referred to the Committee on Environment and Public Works A BILL To amend the Intermodal Surface Transportation Efficiency Act of 1991 to extend Interstate Route 11.

1. Short title This Act may be cited as the Intermountain West Corridor Development Act of 2015 . 2. Findings Congress finds that— (1) Interstate Route 11 would significantly enhance for the Western United States— (A) commerce; (B) tourism; (C) international trade; (D) economic vitality; and (E) competitiveness on the global stage; (2) Interstate Route 11 would connect communities and economic systems in the States of Arizona and Nevada, including— (A) the 2 largest cities in the United States without an Interstate connection; (B) major trade hubs; (C) existing and future domestic and international deep-water ports; and (D) transcontinental roadways and railroad corridors; (3) Interstate Route 11 would improve safety and travel time in north-south corridors of the Western United States; and (4) the establishment of Interstate Route 11 from the State of Arizona-Mexico border through the State of Nevada and, ultimately integrating into existing high priority corridors of the National Highway System leading to the Canadian border, would enhance the economic vitality of the Western United States. 3. Route designation Section 1105 of the Intermodal Surface Transportation Efficiency Act of 1991 (105 Stat. 2031) is amended— (1) in subsection (c), by striking paragraph (68) (105 Stat. 2032; 119 Stat. 1213) and inserting the following: (68) The Washoe County Corridor and the Intermountain West Corridor shall generally follow— (A) in the case of the Washoe County Corridor, along Interstate Route 580/United States Route 95/United States Route 95A, from Reno, Nevada, to Las Vegas, Nevada; and (B) in the case of the Intermountain West Corridor, from the vicinity of Las Vegas extending north along United States Route 95, terminating at Interstate Route 80. ; and (2) in subsection (e)(5)— (A) in subparagraph (A) (109 Stat. 597; 118 Stat. 293; 119 Stat. 1213), in the first sentence— (i) by inserting subparagraphs (A) and (B)(i) of subsection (c)(26), after (c)(20), ; and (ii) by striking and subsection (c)(57) and inserting subsection (c)(57), and subsection (c)(68)(B) ; and (B) in subparagraph (C)(i) (109 Stat. 598; 126 Stat. 427), in the last sentence by inserting , and subsection (c)(68)(B), extending south from the vicinity of Wickenburg to Interstate Route 10 and continuing south toward the Tucson vicinity to the Nogales, Arizona region, establishing an international trade corridor by employing Interstates in existence on the date of enactment of the Intermountain West Corridor Development Act of 2015 or new alignments to be determined through appropriate studies, and extending north from the vicinity of Las Vegas along United States Route 95, following alignments to be determined by further study, terminating at Interstate Route 80, after subsection (c)(26) .
II 114th CONGRESS 1st Session S. 845 IN THE SENATE OF THE UNITED STATES March 24, 2015 Mr. Rubio 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 implement security measures in the electronic tax return filing process to prevent tax refund fraud from being perpetrated with electronic identity theft.

1. Implementation of security measures in electronic tax return filing process to prevent tax refund fraud The Secretary of the Treasury, or the Secretary’s designee, shall implement security measures in the electronic tax return filing process designed to prevent tax refund fraud from being perpetrated through the use of electronic identity theft. Such measures shall include the use of security questions which allow for electronic matching of the answers to such questions to establish the identity of the taxpayer before the electronic filing of a tax return by such taxpayer.
II 114th CONGRESS 1st Session S. 850 IN THE SENATE OF THE UNITED STATES March 24, 2015 Mr. Kirk 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 Horse Transportation Safety Act of 2015 . 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 (c) is liable to the United States Government for a civil penalty of at least $100, but not more than $500, for each violation. A separate violation of subsection (c) occurs for each horse that is transported, or caused to be transported, in violation of subsection (c). (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. 866 IN THE SENATE OF THE UNITED STATES March 25, 2015 Mr. Schumer (for himself and Mrs. Gillibrand ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To accelerate the income tax benefits for charitable cash contributions for the relief of the families of New York Police Department Detectives Wenjian Liu and Rafael Ramos, and for other purposes.

1. Short title This Act may be cited as the Slain Officer Family Support Act of 2015 . 2. Acceleration of income tax benefits for charitable cash contributions for relief of the families of New York Police Department Detectives Wenjian Liu and Rafael Ramos (a) In general For purposes of section 170 of the Internal Revenue Code of 1986 a taxpayer may treat any contribution described in subsection (b) made between January 1, 2015, and April 15, 2015, as if such contribution was made on December 31, 2014, and not in 2015. (b) Contribution described A contribution is described in this subsection if such contribution is a cash contribution made for the relief of the families of slain New York Police Department Detectives Wenjian Liu and Rafael Ramos, for which a charitable contribution deduction is allowable under section 170 of the Internal Revenue Code of 1986. (c) Recordkeeping In the case of a contribution described in subsection (b), a telephone bill showing the name of the donee organization, the date of the contribution, and the amount of the contribution shall be treated as meeting the recordkeeping requirements of section 170(f)(17) of the Internal Revenue Code of 1986. (d) Clarification that contribution will not fail To qualify as a charitable contribution A cash contribution made for the relief of the families of slain New York Police Department Detectives Wenjian Liu and Rafael Ramos shall not fail to be treated as a charitable contribution for purposes of section 170 of the Internal Revenue Code of 1986 and subsection (b) of this section merely because such contribution is for the exclusive benefit of such families. The preceding sentence shall apply to contributions made on or after December 20, 2014. (e) Clarification that payments by charitable organizations to families treated as exempt payments For purposes of the Internal Revenue Code of 1986, payments made on or after December 20, 2014, and on or before October 15, 2015, to the spouse or any dependent (as defined in section 152 of such Code) of slain New York Police Department Detectives Wenjian Liu or Rafael Ramos by an organization which (determined without regard to any such payments) would be an organization exempt from tax under section 501(a) of such Code shall— (1) be treated as related to the purpose or function constituting the basis for such organization’s exemption under such section, and (2) shall not be treated as inuring to the benefit of any private individual, if such payments are made in good faith using a reasonable and objective formula which is consistently applied with respect to such Detectives.
II 114th CONGRESS 1st Session S. 876 IN THE SENATE OF THE UNITED STATES March 26, 2015 Mr. Roberts introduced the following bill; which was read twice and referred to the Committee on Agriculture, Nutrition, and Forestry A BILL To amend the Commodity Exchange Act to specify how clearing requirements apply to certain affiliate transactions.

1. Treatment of affiliate transactions (a) In general (1) Commodity Exchange Act amendment Section 2(h)(7)(D) of the Commodity Exchange Act ( 7 U.S.C. 2(h)(7)(D) ) is amended by striking clause (i) and inserting the following: (i) In general An affiliate of a person that qualifies for an exception under subparagraph (A) (including affiliate entities predominantly engaged in providing financing for the purchase of the merchandise or manufactured goods of the person) may qualify for the exception only if the affiliate enters into the swap to hedge or mitigate the commercial risk of the person or other affiliate of the person that is not a financial entity, provided that if the hedge or mitigation of the commercial risk is addressed by entering into a swap with a swap dealer or major swap participant, an appropriate credit support measure or other mechanism must be used. . (2) Conforming amendment Section 3C(g)(4) of the Securities Exchange Act of 1934 ( 15 U.S.C. 78c–3(g)(4) ) is amended by striking subparagraph (A) and inserting the following: (A) In general An affiliate of a person that qualifies for an exception under paragraph (1) (including affiliate entities predominantly engaged in providing financing for the purchase of the merchandise or manufactured goods of the person) may qualify for the exception only if the affiliate enters into the security-based swap to hedge or mitigate the commercial risk of the person or other affiliate of the person that is not a financial entity, provided that if the hedge or mitigation of the commercial risk is addressed by entering into a security-based swap with a security-based swap dealer or major security-based swap participant, an appropriate credit support measure or other mechanism must be used. . (b) Applicability of credit support measure requirement The requirements in section 2(h)(7)(D)(i) of the Commodity Exchange Act and section 3C(g)(4)(A) of the Securities Exchange Act of 1934, as amended by subsection (a), requiring that a credit support measure or other mechanism be used if the transfer of commercial risk referred to in those sections is addressed by entering into a swap with a swap dealer or major swap participant or a security-based swap with a security-based swap dealer or major security-based swap participant, as appropriate, shall not apply with respect to swaps or security-based swaps, as appropriate, entered into before the date of enactment of this Act.
II 114th CONGRESS 1st Session S. 880 IN THE SENATE OF THE UNITED STATES March 26, 2015 Mr. Schatz (for himself, Mr. Markey , and Mr. Merkley ) introduced the following bill; which was read twice and referred to the Committee on Environment and Public Works A BILL To expand project eligibility to certain public infrastructure projects under chapter 6 of title 23, United States Code.

1. Short title This Act may be cited as the Transit-Oriented Development Infrastructure Financing Act . 2. Infrastructure finance (a) In general Section 601(a)(12) of title 23, United States Code, is amended— (1) in subparagraph (C), by striking and at the end; (2) in subparagraph (D), by striking the period at the end and inserting ; and ; and (3) by adding at the end the following: (E) a project to improve or construct public infrastructure that is located within walking distance of and accessible to a fixed guideway transit facility, passenger rail station, intercity bus station, or intermodal facility, including transportation, public utility, and capital projects described in section 5302(3)(G)(v) of title 49, and related infrastructure that would promote transit ridership, walkability, or increased private investment. . (b) Eligible project costs Section 602(a)(5)(B) of title 23, United States Code, is amended— (1) by striking (B) Intelligent transportation system projects .—In the case and inserting the following: (B) Exceptions (i) Intelligent transportation systems In the case ; and (2) by adding at the end the following: (ii) Transit-oriented development projects In the case of a project described in section 601(a)(12)(E), eligible project costs shall be reasonably anticipated to be equal to or exceed $10,000,000. .
II 114th CONGRESS 1st Session S. 881 IN THE SENATE OF THE UNITED STATES March 26, 2015 Mr. Crapo introduced the following bill; which was read twice and referred to the Committee on Banking, Housing, and Urban Affairs A BILL To ensure that Federal financial regulators perform a comprehensive review of regulations to identify outdated or otherwise unnecessary regulatory requirements imposed on financial institutions, and for other purposes.

1. Short title This Act may be cited as the Comprehensive Regulatory Review Act of 2015 . 2. Ensuring a comprehensive regulatory review Section 2222 of the Economic Growth and Regulatory Paperwork Reduction Act of 1996 ( 12 U.S.C. 3311 ) is amended— (1) in subsection (a)— (A) by striking each appropriate Federal banking agency represented on the Council and inserting each of the Office of the Comptroller of the Currency, the Federal Deposit Insurance Corporation, the Board of Governors of the Federal Reserve System, the Bureau of Consumer Financial Protection, and the National Credit Union Administration Board as the Federal agency representatives on the Council ; (B) by inserting , joint or otherwise, and including all regulations issued pursuant to any authority provided under the Dodd-Frank Wall Street Reform and Consumer Protection Act ( Public Law 111–203 ), ; (C) by striking any such appropriate Federal banking agency and inserting any such Federal agency ; and (D) by striking insured depository institutions and inserting financial institutions ; (2) in subsections (b), (c), and (d), by striking the appropriate Federal banking agency each place that term appears and inserting the appropriate Federal agency ; and (3) in subsection (e)— (A) in paragraph (1), by striking the appropriate Federal banking agencies and inserting the appropriate Federal agencies ; and (B) in paragraph (2), by striking the appropriate Federal banking agency and inserting the appropriate Federal agency .
II 114th CONGRESS 1st Session S. 885 IN THE SENATE OF THE UNITED STATES March 26, 2015 Ms. Warren (for herself, Mr. Rubio , Mr. Markey , Ms. Ayotte , Mrs. Shaheen , Mr. Toomey , Mr. Brown , and Mr. Menendez ) introduced the following bill; which was read twice and referred to the Committee on Rules and Administration A BILL To direct the Architect of the Capitol to place in the United States Capitol a chair honoring American Prisoners of War/Missing in Action.

1. Short title This Act may be cited as the National POW/MIA Remembrance Act of 2015 . 2. Findings Congress finds the following: (1) In recent years, commemorative chairs honoring American Prisoners of War/Missing in Action have been placed in prominent locations across the United States. (2) The United States Capitol is an appropriate location to place a commemorative chair honoring American Prisoners of War/Missing in Action. 3. Placement of a chair in the United States Capitol honoring American Prisoners of War/Missing in Action (a) Obtaining chair The Architect of the Capitol shall enter into an agreement to obtain a chair featuring the logo of the National League of POW/MIA Families under such terms and conditions as the Architect considers appropriate and consistent with applicable law. (b) Placement Not later than 2 years after the date of enactment of this Act, the Architect shall place the chair obtained under subsection (a) in a suitable permanent location in the United States Capitol. 4. Funding (a) Donations The Architect of the Capitol may— (1) enter into an agreement with any organization described in section 501(c)(3) of the Internal Revenue Code of 1986 that is exempt from taxation under section 501(a) of that Code to solicit private donations to carry out the purposes of this Act; and (2) accept donations of funds, property, and services to carry out the purposes of this Act. (b) Costs All costs incurred in carrying out the purposes of this Act shall be paid for with private donations received under subsection (a).
II 114th CONGRESS 1st Session S. 898 IN THE SENATE OF THE UNITED STATES April 13, 2015 Mr. Kirk (for himself, Mr. Barrasso , Mr. Boozman , and Mr. Cassidy ) introduced the following bill; which was read twice and referred to the Committee on Health, Education, Labor, and Pensions A BILL To amend the Public Health Service Act to provide for the participation of optometrists in the National Health Service Corps scholarship and loan repayment programs, and for other purposes.

1. Short title This Act may be cited as the National Health Service Corps Improvement Act of 2015 . 2. Participation of optometrists in National Health Service Corps (1) Primary health care services Section 331 of the Public Health Service Act ( 42 U.S.C. 254d ) is amended— (A) in subsection (a)(3)(D), by striking or mental health, and inserting optometry, or mental health, ; and (B) in subsection (b)(2), by striking and physician assistants and inserting optometrists, and physician assistants . (2) Scholarship program Section 338A of the Public Health Service Act ( 42 U.S.C. 254l ) is amended— (A) in subsection (a)(1), by striking and physician assistants and inserting optometrists, and physician assistants ; and (B) in subsection (b)(1), by striking or other health profession and inserting optometry, or other health profession . (3) Loan repayment program (A) Participation Section 338B of the Public Health Service Act ( 42 U.S.C. 254l–1 ) is amended— (i) in subsection (a)(1), by striking and physician assistants and inserting optometrists, and physician assistants ; (ii) in subsection (b)(1)(A), by striking or another health profession and inserting optometry, or another health profession ; and (iii) in subsections (b)(1)(B) and (b)(1)(C)(ii), by striking the term or other health profession each place such term appears and inserting optometry, or other health profession . (B) Period of obligated service Clauses (ii) and (iii) of section 338C(b)(5)(C) of the Public Health Service Act ( 42 U.S.C. 254m(b)(5)(C) ) are amended by striking the term or other health profession each place such term appears and inserting optometry, or other health profession .
II 114th CONGRESS 1st Session S. 900 IN THE SENATE OF THE UNITED STATES April 13, 2015 Mr. Blumenthal (for himself and Mr. Markey ) introduced the following bill; which was read twice and referred to the Committee on Commerce, Science, and Transportation A BILL To require auto dealers to fix outstanding safety recalls before selling or leasing a used passenger motor vehicle.

1. Short title This Act may be cited as the Used Car Safety Recall Repair Act . 2. Used passenger motor vehicle consumer protection Section 30120 of title 49, United States Code, is amended by adding at the end the following: (k) Limitation on Sale or Lease of Used Passenger Motor Vehicles (1) A dealer may not sell or lease a used passenger motor vehicle until any defect or noncompliance determined under section 30118 with respect to the vehicle has been remedied. (2) Paragraph (1) shall not apply if— (A) the recall information regarding a used passenger motor vehicle was not accessible at the time of sale or lease using the means established by the Secretary under section 31301 of the Moving Ahead for Progress in the 21st Century Act ( 49 U.S.C. 30166 note); or (B) notification of the defect or noncompliance is required under section 30118(b), but enforcement of the order is set aside in a civil action to which 30121(d) applies. (3) Notwithstanding section 30102(a)(1), in this subsection— (A) the term dealer means a person that has sold at least 10 motor vehicles to 1 or more consumers during the most recent 12-month period; and (B) the term used passenger motor vehicle means a motor vehicle that has previously been purchased other than for resale. (4) By rule, the Secretary may exempt the auctioning of a used passenger motor vehicle from the requirements under paragraph (1) to the extent that the exemption does not harm public safety. . 3. Effective date This Act shall take effect on that date that is 18 months after the date of the enactment of this Act.
II 114th CONGRESS 1st Session S. 902 IN THE SENATE OF THE UNITED STATES April 13, 2015 Mr. Schumer introduced the following bill; which was read twice and referred to the Committee on the Judiciary A BILL To prohibit trespassing on critical infrastructure used in or affecting interstate commerce to commit a criminal offense.

1. Trespassing on critical infrastructure used in or affecting interstate commerce to commit crime (a) In general Chapter 65 of title 18, United States Code, is amended by adding at the end the following: 1370. Trespassing on critical infrastructure used in or affecting interstate commerce to commit crime (a) Definition In this section, the term critical infrastructure — (1) means physical systems and assets so vital to the United States that the incapacity or destruction of such systems and assets would have a debilitating impact on security, national economic security, national public health or safety, or any combination of those matters; and (2) includes a landmark, structure, or other object— (A) declared to be a national monument under section 2 of the Act of June 8, 1906 (commonly known as the Antiquities Act of 1906 ) ( 16 U.S.C. 431 ); or (B) established as a national monument by an Act of Congress. (b) Prohibition It shall be unlawful to knowingly go on any critical infrastructure used in or affecting interstate commerce, with intent to commit a criminal offense. (c) Penalty Any person who violates subsection (b) shall be fined under this title, imprisoned for not more than 5 years, or both. . (b) Technical and conforming amendment The table of sections for chapter 65 of title 18, United States Code, is amended by adding at the end the following: 1370. Trespassing on critical infrastructure used in or affecting interstate commerce to commit crime. .
II Calendar No. 39 114th CONGRESS 1st Session S. 905 [Report No. 114–16] 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 amend the Internal Revenue Code of 1986 to increase the limitation on eligibility for the alternative tax for certain small insurance companies.

1. Increase in limitation on eligibility for alternative tax for certain small insurance companies (a) Increase in limitation on premiums (1) In general Clause (i) of section 831(b)(2)(A) of the Internal Revenue Code of 1986 is amended by striking $1,200,000 and inserting $2,200,000 . (2) Inflation Adjustment Paragraph (2) of section 831(b) of such Code is amended by adding at the end the following new subparagraph: (C) Inflation adjustment In the case of any taxable year beginning in a calendar year after 2015, the dollar amount set forth in subparagraph (A)(i) shall be increased by an amount equal to— (i) such dollar amount, multiplied by (ii) the cost-of-living adjustment determined under section 1(f)(3) for such calendar year by substituting calendar year 2013 for calendar year 1992 in subparagraph (B) thereof. If the amount as adjusted under the preceding sentence is not a multiple of $50,000, such amount shall be rounded to the next lowest multiple of $50,000. . (b) Study Not later than February 11, 2016, the Secretary of the Treasury shall submit to the Committee on Finance of the Senate a report on the abuse of captive insurance companies for estate planning purposes. Such report shall include legislative recommendations for addressing any such abuses. (c) Effective Date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 2. Increase in continuous levy (a) In general Paragraph (3) of section 6331(h) of the Internal Revenue Code of 1986 is amended by striking 30 percent and inserting 45 percent . (b) Effective date The amendment made by this section shall apply to payments made after 180 days after the date of the enactment of this Act.

April 14, 2015 Read twice and placed on the calendar
II Calendar No. 40 114th CONGRESS 1st Session S. 906 [Report No. 114–17] 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 amend the Internal Revenue Code of 1986 to modify the types of wines taxed as hard cider.

1. Short title This Act may be cited as the Cider Investment and Development through Excise Tax Reduction (CIDER) Act . 2. Modification of definition of hard cider (a) In general Section 5041 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (g) Hard cider For purposes of subsection (b)(6), the term hard cider means a wine— (1) containing not more than 0.64 gram of carbon dioxide per hundred milliliters of wine, except that the Secretary may by regulations prescribe such tolerances to this limitation as may be reasonably necessary in good commercial practice, (2) which is derived primarily from— (A) apples, apple juice concentrate, pears, or pear juice concentrate, and (B) water, (3) which contains no fruit product or fruit flavoring other than apple or pear, and (4) which contains at least one-half of 1 percent and less than 8.5 percent alcohol by volume. . (b) Conforming amendment Paragraph (6) of section 5041(b) of such Code is amended by striking which is a still wine and all that follows through alcohol by volume . (c) Effective date The amendments made by this section shall apply to articles removed during calendar years beginning after December 31, 2015. 3. Increase in continuous levy (a) In general Paragraph (3) of section 6331(h) of the Internal Revenue Code of 1986 is amended by striking 30 percent and inserting 35 percent . (b) Effective date The amendment made by this section shall apply to payments made after 180 days after the date of the enactment of this Act.

April 14, 2015 Read twice and placed on the calendar
II Calendar No. 41 114th CONGRESS 1st Session S. 907 [Report No. 114–18] 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 amend the Internal Revenue Code of 1986 to prevent the extension of the tax collection period merely because the taxpayer is a member of the Armed Forces who is hospitalized as a result of combat zone injuries.

1. Short title This Act may be cited as the Wounded Warrior Tax Equity Act of 2015 . 2. Prevention of extension of tax collection period for members of the Armed Forces who are hospitalized as a result of combat zone injuries (a) In general Section 7508(e) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (3) Collection period after assessment not extended as a result of hospitalization With respect to any period of continuous qualified hospitalization described in subsection (a) and the next 180 days thereafter, subsection (a) shall not apply in the application of section 6502. . (b) Effective date The amendment made by this section shall apply to taxes assessed before, on, or after the date of the enactment of this Act.

April 14, 2015 Read twice and placed on the calendar
II Calendar No. 42 114th CONGRESS 1st Session S. 908 [Report No. 114–19] 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 amend the Internal Revenue Code of 1986 to provide for the deductibility of charitable contributions to agricultural research organizations, and for other purposes.

1. Short title This Act may be cited as the Charitable Agricultural Research Act . 2. Deductibility of charitable contributions to agricultural research organizations (a) In general Subparagraph (A) of section 170(b)(1) of the Internal Revenue Code of 1986 is amended by striking or at the end of clause (vii), by striking the comma at the end of clause (viii) and inserting , or , and by inserting after clause (viii) the following new clause: (ix) an agricultural research organization directly engaged in the continuous active conduct of agricultural research (as defined in section 1404 of the Agricultural Research, Extension, and Teaching Policy Act of 1977) in conjunction with a land-grant college or university (as defined in such section) or a non-land grant college of agriculture (as defined in such section), and during the calendar year in which the contribution is made such organization is committed to spend such contribution for such research before January 1 of the fifth calendar year which begins after the date such contribution is made, . (b) Expenditures To influence legislation Paragraph (4) of section 501(h) of the Internal Revenue Code of 1986 is amended by redesignating subparagraphs (E) and (F) as subparagraphs (F) and (G), respectively, and by inserting after subparagraph (D) the following new subparagraph: (E) section 170(b)(1)(A)(ix) (relating to agricultural research organizations), . (c) Effective date The amendments made by this section shall apply to contributions made on and after the date of the enactment of this Act. 3. Increase in continuous levy for Medicare providers and suppliers (a) In general Paragraph (3) of section 6331(h) of the Internal Revenue Code of 1986 is amended by striking 30 percent and inserting 35 percent . (b) Effective date The amendment made by this section shall apply to payments made after 180 days after the date of the enactment of this Act.

April 14, 2015 Read twice and placed on the calendar
II Calendar No. 44 114th CONGRESS 1st Session S. 910 [Report No. 114–21] 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 amend the Internal Revenue Code of 1986 to clarify the special rules for accident and health plans of certain governmental entities, and for other purposes.

1. Clarification of special rule for certain governmental plans (a) In general Paragraph (1) of section 105(j) of the Internal Revenue Code of 1986 is amended— (1) by striking the taxpayer and inserting a qualified taxpayer , and (2) by striking deceased plan participant's beneficiary and inserting deceased employee's beneficiary (other than an individual described in paragraph (3)(B)) . (b) Qualified taxpayer Subsection (j) of section 105 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (3) Qualified taxpayer For purposes of paragraph (1), with respect to an accident or health plan described in paragraph (2), the term qualified taxpayer means a taxpayer who is— (A) an employee, or (B) the spouse, dependent (as defined for purposes of subsection (b)), or child (as defined for purposes of such subsection) of an employee. . (c) Application to political subdivisions of States Paragraph (2) of section 105(j) of the Internal Revenue Code of 1986 is amended— (1) by inserting or established by or on behalf of a State or political subdivision thereof after public retirement system , and (2) by inserting or 501(c)(9) after section 115 in subparagraph (B). (d) Effective date The amendments made by this section shall apply to payments after the date of the enactment of this Act. 2. Increase in continuous levy for Medicare providers and suppliers (a) In general Paragraph (3) of section 6331(h) of the Internal Revenue Code of 1986 is amended by striking 30 percent and inserting 35 percent . (b) Effective date The amendment made by this section shall apply to payments made after 180 days after the date of the enactment of this Act.

April 14, 2015 Read twice and placed on the calendar
II 114th CONGRESS 1st Session S. 911 IN THE SENATE OF THE UNITED STATES April 14, 2015 Mr. Casey (for himself and Mr. Toomey ) introduced the following bill; which was read twice and referred to the Committee on Commerce, Science, and Transportation A BILL To direct the Administrator of the Federal Aviation Administration to issue an order with respect to secondary cockpit barriers, and for other purposes.

1. Short title This Act may be cited as the Saracini Aviation Safety Act of 2015 . 2. Secondary cockpit barriers (a) In general Not later than 180 days after the date of enactment of this Act, the Administrator of the Federal Aviation Administration shall issue an order that requires— (1) on each covered aircraft the installation of a barrier, other than the cockpit door, that prevents access to the flight deck of the aircraft; and (2) for a covered aircraft— (A) that is equipped with a cockpit door, that the barrier required under paragraph (1) remain locked while— (i) the aircraft is in flight; and (ii) the cockpit door separating the flight deck and the passenger area is open; and (B) that is not equipped with a cockpit door, that the barrier required under paragraph (1) remain locked as determined appropriate by the pilot in command. (b) Covered aircraft defined In this section, the term covered aircraft means a commercial aircraft— (1) operating under part 121 of title 14, Code of Federal Regulations; (2) equipped with more than 75 passenger seats; and (3) with a maximum gross takeoff weight that exceeds 75,000 pounds.
II Calendar No. 45 114th CONGRESS 1st Session S. 912 [Report No. 114–22] 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 amend the Internal Revenue Code of 1986 to exclude payments received under the Work Colleges Program from gross income, including payments made from institutional funds.

1. Exclusion for amounts received under the Work Colleges Program (a) In general Paragraph (2) of section 117(c) of the Internal Revenue Code of 1986 is amended by striking or at the end of subparagraph (A), by striking the period at the end of subparagraph (B) and inserting , or , and by adding at the end the following new subparagraph: (C) a comprehensive student work-learning-service program (as defined in section 448(e) of the Higher Education Act of 1965) operated by a work college (as defined in such section). . (b) Effective date The amendments made by this section shall apply to amounts received in taxable years beginning after the date of the enactment of this Act. 2. Increase in continuous levy (a) In general Paragraph (3) of section 6331(h) of the Internal Revenue Code of 1986 is amended by striking 30 percent and inserting 35 percent . (b) Effective date The amendment made by this section shall apply to payments made after 180 days after the date of the enactment of this Act.

April 14, 2015 Read twice and placed on the calendar
II Calendar No. 46 114th CONGRESS 1st Session S. 913 [Report No. 114–23] 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 amend the Internal Revenue Code of 1986 to provide an investment tax credit for waste heat to power technology.

1. Investment credit for waste heat to power property (a) In general Subparagraph (A) of section 48(a)(3) of the Internal Revenue Code of 1986 is amended by striking or at the end of clause (vi), by striking the comma at the end of clause (vii) and inserting , or , and by inserting after clause (vii) the following new clause: (viii) waste heat to power property, . (b) Waste heat to power property Subsection (c) of section 48 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (5) Waste heat to power property (A) In general The term waste heat to power property means property— (i) comprising a system which generates electricity through the recovery of a qualified waste heat resource, and (ii) which is placed in service before January 1, 2017. (B) Qualified waste heat resource The term qualified waste heat resource means— (i) exhaust heat or flared gas from an industrial process that does not have, as its primary purpose, the production of electricity, and (ii) a pressure drop in any gas for an industrial or commercial process. (C) Limitations (i) In general For purposes of subsection (a)(1), the basis of any waste heat to power property taken into account under this section shall not exceed the excess of— (I) the basis of such property, over (II) the fair market value of comparable property which does not have the capacity to capture and convert a qualified waste heat resource to electricity. (ii) Capacity limitation The term waste heat to power property shall not include any property comprising a system if such system has a capacity in excess of 50 megawatts. . (c) Effective date The amendments made by this section shall apply to periods after the date of the enactment of this Act, in taxable years ending after such date, under rules similar to the rules of section 48(m) of the Internal Revenue Code of 1986 (as in effect on the day before the date of the enactment of the Revenue Reconciliation Act of 1990). 2. Increase in continuous levy (a) In general Paragraph (3) of section 6331(h) of the Internal Revenue Code of 1986 is amended by striking 30 percent and inserting 35 percent . (b) Effective date The amendment made by this section shall apply to payments made after 180 days after the date of the enactment of this Act.

April 14, 2015 Read twice and placed on the calendar
II Calendar No. 47 114th CONGRESS 1st Session S. 914 [Report No. 114–24] 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 amend title 31, United States Code, to clarify the use of credentials by enrolled agents.

1. Clarification of enrolled agent credentials Section 330 of title 31, United States Code, is amended— (1) by redesignating subsections (b), (c), and (d) as subsections (c), (d), and (e), respectively, and (2) by inserting after subsection (a) the following new subsection: (b) Any enrolled agents properly licensed to practice as required under rules promulgated under subsection (a) shall be allowed to use the credentials or designation of enrolled agent , EA , or E.A. . .

April 14, 2015 Read twice and placed on the calendar
II Calendar No. 49 114th CONGRESS 1st Session S. 916 [Report No. 114–26] 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 amend the Internal Revenue Code of 1986 to exclude certain compensation received by public safety officers and their dependents from gross income.

1. Short title This Act may be cited as the Don't Tax Our Fallen Public Safety Heroes Act . 2. Exclusion of certain compensation received by public safety officers and their dependents Subsection (a) of section 104 of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (4), by striking the period at the end of paragraph (5) and inserting ; and , and by inserting after paragraph (5) the following new paragraph: (6) amounts received pursuant to— (A) section 1201 of the Omnibus Crime Control and Safe Streets Act of 1968 ( 42 U.S.C. 3796 ); or (B) a program established under the laws of any State which provides monetary compensation for surviving dependents of a public safety officer who has died as the direct and proximate result of a personal injury sustained in the line of duty, except that subparagraph (B) shall not apply to any amounts that would have been payable if the death of the public safety officer had occurred other than as the direct and proximate result of a personal injury sustained in the line of duty. .

April 14, 2015 Read twice and placed on the calendar
II Calendar No. 50 114th CONGRESS 1st Session S. 917 [Report No. 114–27] 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 amend the Internal Revenue Code of 1986 to equalize the excise tax on liquified petroleum gas and liquified natural gas.

1. Short title This Act may be cited as the LNG and LPG Excise Tax Equalization Act of 2015 . 2. Equalization of excise tax on liquefied petroleum gas and liquefied natural gas (a) Liquefied petroleum gas (1) In general Subparagraph (B) of section 4041(a)(2) of the Internal Revenue Code of 1986 is amended by striking and at the end of clause (i), by redesignating clause (ii) as clause (iii), and by inserting after clause (i) the following new clause: (ii) in the case of liquefied petroleum gas, 18.3 cents per energy equivalent of a gallon of gasoline, and . (2) Energy equivalent of a gallon of gasoline Paragraph (2) of section 4041(a) of such Code is amended by adding at the end the following: (C) Energy equivalent of a gallon of gasoline For purposes of this paragraph, the term energy equivalent of a gallon of gasoline means, with respect to a liquefied petroleum gas fuel, the amount of such fuel having a Btu content of 115,400 (lower heating value). . (b) Liquefied natural gas (1) In general Subparagraph (B) of section 4041(a)(2) of the Internal Revenue Code of 1986, as amended by subsection (a)(1), is amended by striking and at the end of clause (ii), by striking the period at the end of clause (iii) and inserting , and and by inserting after clause (iii) the following new clause: (iv) in the case of liquefied natural gas, 24.3 cents per energy equivalent of a gallon of diesel. . (2) Energy equivalent of a gallon of diesel Paragraph (2) of section 4041(a) of such Code, as amended by subsection (a)(2), is amended by adding at the end the following: (D) Energy equivalent of a gallon of diesel For purposes of this paragraph, the term energy equivalent of a gallon of diesel means, with respect to a liquefied natural gas fuel, the amount of such fuel having a Btu content of 128,700 (lower heating value). . (3) Conforming amendments Section 4041(a)(2)(B)(iii) of the Internal Revenue Code of 1986, as redesignated by subsection (a)(1), is amended— (A) by striking liquefied natural gas, , and (B) by striking peat), and and inserting peat) and . (c) Effective Date The amendments made by this section shall apply to fuel sold or used in calendar quarters beginning more than 60 days after the date of the enactment of this Act. 3. Increase in continuous levy (a) In general Paragraph (3) of section 6331(h) of the Internal Revenue Code of 1986 is amended by striking 30 percent and inserting 35 percent . (b) Effective date The amendment made by this section shall apply to payments made after 180 days after the date of the enactment of this Act.

April 14, 2015 Read twice and placed on the calendar
II Calendar No. 51 114th CONGRESS 1st Session S. 918 [Report No. 114–28] 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 amend the Internal Revenue Code of 1986 to provide notice to charities and other nonprofit organizations before their tax-exempt status is automatically revoked.

1. Short title This Act may be cited as the Notice for Organizations That Include Charities is Essential (NOTICE) Act . 2. Notice required before revocation of tax exempt statue for failure to file return (a) In general Section 6033(j) of the Internal Revenue Code of 1986 is amended by redesignating paragraphs (2) and (3) as paragraphs (3) and (4), respectively, and by inserting after paragraph (1) the following new paragraph: (2) Requirement of notice (A) In general Not later than 300 days after the date an organization described in paragraph (1) fails to file the annual return or notice referenced in paragraph (1) for 2 consecutive years, the Secretary shall notify the organization— (i) that the Internal Revenue Service has no record of such a return or notice from such organization for 2 consecutive years, and (ii) about the penalty that will occur under this subsection if the organization fails to file such a return or notice by the date of the next filing deadline. The notification under the preceding sentence shall include information about how to comply with the filing requirements under subsection (a)(1) and (i). . (b) Reinstatement without application Paragraph (3) of section 6033(j) of the Internal Revenue Code of 1986, as redesignated under subsection (a), is amended— (1) by striking Any organization and inserting the following: (A) In general Except as provided in subparagraph (B), any organization , and (2) by adding at the end the following new subparagraph: (B) Retroactive reinstatement without application if actual notice not provided If an organization described in paragraph (1)— (i) demonstrates to the satisfaction of the Secretary that the organization did not receive the notice required under paragraph (2), and (ii) files an annual return or notice referenced in paragraph (1) for the current year, then the Secretary may reinstate the organization’s exempt status effective from the date of the revocation under paragraph (1) without the need for an application. . (c) Effective date The amendments made by this section shall apply to notices and returns required to be filed after December 31, 2014.

April 14, 2015 Read twice and placed on the calendar