jiayi-li23/proxann_data huggingface dataset:
Bill 112-HR-1798 — Foreign Trade / Private Investments
Subject: International affairs

Judgment Evading Foreign States Accountability Act of 2011 - States the policy of the United States regarding: (1) advocacy within the governing bodies of international organizations and other foreign policy settings for the full compensation and fair treatment of persons in whose favor judgments have been awarded by U.S. courts; (2) protection of economic interests of persons and nations that benefit from a reliable flow of foreign capital by restricting the access to U.S. capital markets of judgment evading foreign states (foreign states that fail to fully satisfy a final judgment exceeding a certain amount for more than two years) and their state-owned corporations, warning of the dangers of dealing financially with such states and state-owned corporations, and calling upon international financial institutions to vote against providing funding or foreign capital to judgment evading foreign states; and (3) further solidification of the authority of the U.S. courts by preventing such states from willfully flouting the judgments of those courts. Directs the Securities and Exchange Commission (SEC) to: (1) deny a judgment evading foreign state access to U.S. capital markets; and (2) require all periodic filings made by such a state with the SEC to bear prominently a warning describing its failure to satisfy outstanding judgments. Imposes similar restrictions on state-owned corporations of such states. Requires: (1) a proposal to extend bilateral or multilateral assistance to a judgment evading state to bear notice that such state is a judgment evading state; and (2) the Secretary of the Treasury to notify Congress promptly of the proposal.
Bill 112-HR-2280 — Foreign Trade / Private Investments
Subject: Taxation

Offshoring Prevention Act - Amends the Internal Revenue Code to include in foreign base company income, for purposes of determining the foreign trade income of controlled foreign corporations, imported property income. Defines "imported property income" as, with certain exceptions, income attributable to property manufactured outside of the United States and imported for sale into the United States. Provides for a separate application of limitations on the foreign tax credit for imported property income.
Bill 112-HR-2735 — Foreign Trade / Private Investments
Subject: Taxation

Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income).
Bill 112-HR-3112 — Foreign Trade / Private Investments
Subject: Foreign trade and international finance

Trade Law Enforcement Act of 2011 - Directs the Secretary of Commerce, in cases where a complaint is received from an interested person that a foreign country is engaging in an act, policy, or practice that acts as a nontariff barrier to U.S. commerce, and the Secretary is unable to resolve the complaint within 180 days, to issue an opinion as to whether: (1) the rights of the United States under any trade agreement are being denied because of such act, policy, or practice; or (2) the act, policy, or practice violates, or is inconsistent with, the provisions of, or otherwise denies benefits to the United States under, any trade agreement, or is unjustifiable and burdens or restricts U.S. commerce. Requires the Secretary, in cases of an affirmative determination, to refer such matter to the U.S. Trade Representative (USTR) for investigation.
Bill 112-HR-3420 — Foreign Trade / Private Investments
Subject: Taxation

Philanthropic Facilitation Act - Amends the Internal Revenue Code to: (1) expand the definition of, and requirements relating to, "program-related investments" made by private foundations to for-profit entities to further certain charitable purposes; (2) allow a judicial determination (i.e., declaratory judgment) as to whether investments in any entity qualify as program-related investments; (3) require expanded reporting by for-profit entities that receive program-related investments of their gross income, expenses, disbursements, and other information; and (4) allow public inspection of any petition seeking a determination that an investment by a private foundation is a program-related investment and of any information reported by organizations receiving program-related investments.
Bill 112-HR-5874 — Foreign Trade / Private Investments
Subject: Immigration

American Entrepreneurship and Investment Act of 2012 - Amends the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1993 to: (1) make the alien investor visa (EB-5) regional center program permanent, (2) establish a $2,500 regional center designation fee, and (3) increase visa set-asides for such program. Amends the Immigration and Nationality Act regarding EB-5 provisions to: (1) establish a $2,500 premium processing fee, (2) establish in the Treasury the Immigrant Entrepreneur Regional Account Center, (3) permit concurrent filing for EB-5 petitions and status adjustment applications, (4) expand the definition of "targeted employment area" for purposes of visa set-asides, and (5) expand EB-5 eligibility to include investors who have completed investment agreements with a qualified venture capital operating company or with an "angel investor" (U.S. citizen- or permanent resident-owned entity or an entity that has made specified commercial enterprise investments).
Bill 112-HR-5910 — Foreign Trade / Private Investments
Subject: Foreign trade and international finance

Global Investment in American Jobs Act of 2012 - Expresses the sense of Congress that: (1) U.S. ability to attract inbound investment (particularly net new investment) is directly linked to U.S. long-term economic prosperity, competitiveness, and security; (2) Congress and federal departments and agencies should be mindful of the potential impact upon U.S. ability to attract foreign direct investment when evaluating proposed legislation or regulatory policy; (3) it is a top national priority to enhance U.S. competitiveness, prosperity, and security by removing unnecessary barriers to inward global investment and the U.S. jobs it creates and promoting policies to ensure the United States remains the premier destination for global companies to invest, hire, innovate, and manufacture their products; and (4) U.S. policies regarding foreign direct investment should reflect national security interests. Amends the Foreign Direct Investment and International Financial Data Improvements Act of 1990 to direct the Secretary of Commerce to conduct an interagency review of U.S. laws and policies on foreign direct investment in the United States and develop recommendations to make the United States more competitive in attracting and retaining strong investment flows from abroad.
Bill 112-HR-6493 — Foreign Trade / Private Investments
Subject: Immigration

Global Investments in America's Cities Act - Amends the Immigration and Nationality Act to set aside at least 3,000 employment creation immigrant visas each fiscal year for qualified immigrants seeking to invest in a new commercial enterprise which will create employment in an economically distressed urban area and with respect to which such alien: (1) has invested at least $250,000; (2) has completed an investment agreement with a qualified venture capital operating company for an investment of at least $250,000; or (3) has completed an investment agreement with one or more angel investors for an investment of at least $250,000. Requires petitions for such immigrant visas to be decided within 60 days. Directs the Government Accountability Office (GAO) to report to Congress on the EB-5 visa program.
Bill 112-HR-6616 — Foreign Trade / Private Investments
Subject: Finance and financial sector

Prohibits the Secretary of the Treasury from assisting any foreign government with respect to the collection of any excise tax, related penalty, or related foreign judgment on securities transactions occurring on a U.S. exchange or over the counter within the United States, regardless of the nationality of the issuer of such security, the residence of any party to the transaction, or any existing tax treaty provision to the contrary (including Article 28 of the United States Tax Treaty With France). Directs the Secretary, pursuant to Article 29 of such Treaty, to exempt transactions occuring in the United States which are: (1) on a U.S. stock exchange, (2) between U.S. individuals, or (3) with U.S. financial services firms or branches of foreign firms operating in the United States.
Bill 112-S-626 — Foreign Trade / Private Investments
Subject: Taxation

American Shipping Reinvestment Act of 2011 - Amends the Internal Revenue Code to: (1) repeal shipping investment withdrawal tax rules; and (2) allow U.S. corporate shareholders an election to deduct dividends attributable to foreign base company shipping income received from a controlled foreign corporation.
Bill 112-S-1837 — Foreign Trade / Private Investments
Subject: Taxation

Rebuilding America Act - Amends the Internal Revenue Code to reduce the tax rate on current and accumulated foreign earnings of U.S. corporations reinvested in the United States from 35% to 5% and make such lower rate permanent.
Bill 112-S-2884 — Foreign Trade / Private Investments
Subject: Taxation

Bring Jobs Home Act - Amends the Internal Revenue Code to: (1) grant business taxpayers a tax credit for up to 20% of insourcing expenses incurred for eliminating a business located outside the United States and  relocating it within the United States, and (2) deny a tax deduction for outsourcing expenses incurred in relocating a U.S. business outside the United States. Requires an increase in the taxpayer's employment of full-time employees in the United States in order to claim the tax credit for insourcing expenses.
Bill 112-S-3274 — Foreign Trade / Private Investments
Subject: Foreign trade and international finance

Global Investment in American Jobs Act of 2012 - Expresses the sense of Congress that: (1) U.S. ability to attract inbound investment is directly linked to U.S. long-term economic prosperity, competitiveness, and security; (2) Congress and federal departments and agencies should consider potential impact upon U.S. ability to attract foreign direct investment when evaluating proposed legislation or regulatory policy; and (3) it is a top national priority to enhance U.S. competitiveness, prosperity, and security by removing unnecessary barriers to inward global investment and the U.S. jobs it creates and promoting policies to ensure the United States remains the premier destination for global companies to invest, hire, innovate, and manufacture their products. Amends the Foreign Direct Investment and International Financial Data Improvements Act of 1990 to direct the Secretary of Commerce to conduct an interagency review of U.S. laws and policies on foreign direct investment in the United States and develop recommendations to make the United States more competitive in attracting and retaining strong investment flows from abroad.
Bill 113-HR-1086 — Foreign Trade / Private Investments
Subject: Taxation

Offshoring Prevention Act - Amends the Internal Revenue Code to include in foreign base company income, for purposes of determining the foreign trade income of controlled foreign corporations, imported property income. Defines "imported property income" as, with certain exceptions, income attributable to property manufactured outside of the United States and imported for sale into the United States. Provides for a separate application of limitations on the foreign tax credit for imported property income.
Bill 113-HR-1555 — Foreign Trade / Private Investments
Subject: Taxation

International Tax Competitiveness Act of 2013 - Amends the Internal Revenue Code to: (1) treat foreign corporations that are managed, directly or indirectly, within the United States as domestic corporations for U.S. tax purposes; (2) subject certain royalty income and income from intangibles received from a controlled foreign corporation to U.S. taxation; and (3) revise the tax treatment of property other than stock received in connection with a corporate reorganization (i.e., boot) to provide that such property shall be treated as a taxable dividend.
Bill 113-HR-2740 — Foreign Trade / Private Investments
Subject: Taxation

Stop Outsourcing and Create American Jobs Act of 2013 - Directs the Secretary of the Treasury to develop and publish a list of countries that are tax havens for corporations.

Amends the Internal Revenue Code to increase the penalties on corporations for: (1) underpayment of tax involving an undisclosed foreign financial asset located in a tax haven country; (2) reportable transaction understatements involving transactions in a tax haven country; and (3) fraud, tax evasion, or false statements involving transactions in a tax haven country.

Grants a preference in the award of federal contracts to contractors who have not engaged in outsourcing. Defines "outsourcing" as the laying off of a U.S. worker from a job and the hiring or contracting for the same job to be performed in a foreign country.

Requires revenues generated by this Act to be set aside for the reduction of the public debt.
Bill 113-HR-4429 — Foreign Trade / Private Investments
Subject: Taxation

Permanent Active Financing Exception Act of 2014 - Amends the Internal Revenue Code to make permanent the subpart F foreign personal holding company income exemption for income that is derived in the active conduct of a banking, financing, or similar business, as a securities dealer, or in the conduct of an insurance business.
Bill 113-HR-4464 — Foreign Trade / Private Investments
Subject: Taxation

Permanent CFC Look-Through Act of 2014 - Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income).
Bill 113-HR-4555 — Foreign Trade / Private Investments
Subject: Taxation

Amends the Internal Revenue Code, with respect to the tax on nonresident alien individuals, to: (1) make permanent the tax exemption for interest-related dividends and short-term capital gain dividends received from a regulated investment company, and (2) expand the categories of interest-related dividends for which a tax exemption is allowed.
Bill 113-HR-4589 — Foreign Trade / Private Investments
Subject: Taxation

Personal Holding Company Tax Parity and Reinvestment Act - Amends the Internal Revenue Code to exclude dividends received by a U.S. shareholder from a controlled foreign corporation from the definition of "personal holding company income" for purposes of personal holding company taxation.
Bill 113-HR-4950 — Foreign Trade / Private Investments
Subject: Foreign trade and international finance

Protecting American Jobs and Exports Act - Amends the Export-Import Bank Act of 1945 to reauthorize the Export-Import Bank of the United States through FY2021.

Extends through FY2021 and gradually increases (with a specified exception) the Bank's aggregate outstanding loan, guarantee, and insurance authority.

Extends through FY2021 Bank authority to provide financing for the export of nonlethal defense articles or services whose primary end use will be for civilian purposes.
Bill 113-HR-5251 — Foreign Trade / Private Investments
Subject: Taxation

Incentivizing Foreign Investment to Upgrade America's Infrastructure Act of 2014 - Amends the Internal Revenue Code to exempt a qualified foreign pension fund from taxation of gain or loss from, or tax withholding requirements on, the disposition of U.S. real property interests. Defines "qualified foreign pension fund" as any trust, corporation, or other organization or arrangement that: (1) is created or organized outside the United States; (2) is established to provide employee retirement or pension benefits; (3) does not have a single participant or beneficiary with a right to more than 5% of its assets; (4) is subject to regulation and tax reporting requirements in the country in which it is established or operates; and (5) is provided favorable tax treatment by the laws of the country in which it is established or operates.
Bill 113-HR-5443 — Foreign Trade / Private Investments
Subject: Taxation

Putting America First Corporate Tax Act - Amends the Internal Revenue Code to include in subpart F income (income of a controlled foreign corporation earned outside the United States that is not tax deferred): (1) a shareholder's pro rata share of the average of certain U.S. and foreign property held by a controlled foreign corporation as of the close of each quarter of a taxable year, and (2) the income of a controlled foreign corporation derived from any foreign country.
Bill 113-HR-5487 — Foreign Trade / Private Investments
Subject: Taxation

Real Estate Investment and Jobs Act of 2014 - Amends the Internal Revenue Code to: (1) increase from 5% to 10% the allowable ownership interest in real estate investment trust (REIT) stock for purposes of tax exemptions allowed by the Foreign Investment in Real Property Tax Act (FIRPTA) relating to foreign investment in U.S. real property interests; (2) require a U.S. real property holding corporation to make its status readily accessible and publicly available; (3) require brokers who sell an interest in a U.S. real property holding corporation to deduct and withhold 10% on the amount realized from the sale, with specified exceptions; (4) include regulated investment companies (RICs) and real estate investment companies (REITs) in the definition of U.S. real property interests; and (5) deny dividends derived from RICs and REITs a tax deduction for the U.S. source portion of dividends from certain foreign corporations.
Bill 113-HR-5549 — Foreign Trade / Private Investments
Subject: Taxation

Pay What You Owe Before You Go Act - Amends the Internal Revenue Code to require the recapture in subpart F income (i.e., income of a controlled foreign corporation earned outside the United States which is not tax deferred) the accumulated deferred foreign income of such corporation (i.e., the undistributed earnings of the controlled foreign corporation over its undistributed U.S. earnings) for its last taxable year.
Bill 113-HR-5857 — Foreign Trade / Private Investments
Subject: Taxation

Infrastructure and Global Tax Competitiveness Act of 2014 - Amends the Internal Revenue Code, with respect to the taxation of earnings and profits of a deferred foreign income corporation, to: (1) make such earnings and profit subject to taxation in the last taxable year prior to January 1, 2015, (2) reduce the rate of tax on such earnings and profits by allowing an exemption of 75%, and (3) allow such corporations to elect to pay such tax in eight installments.

Establishes the American Infrastructure Fund to provide assistance to states, local governments, and other public and private entities for investment in public infrastructure projects.

Appropriates tax revenues from this Act to the Highway Trust Fund.

Establishes the Highway Trust Fund Solvency Commission to propose recommendations and legislation for achieving long-term solvency of the Highway Trust Fund.

Establishes an 18-month deadline for the enactment of legislation that reforms the international tax system by eliminating the incentive to hold earnings in low-tax jurisdictions.

Sets forth provisions for the reform of the international tax system (to be effective if reform legislation is not enacted by the 18-month deadline established by this Act), including provisions relating to subpart F income and insurance income, gains and losses from the sale or exchange of stock in controlled foreign corporations, limitations on the foreign tax credit, and the tax treatment of previously deferred foreign income.
Bill 113-HR-5883 — Foreign Trade / Private Investments
Subject: Taxation

Fair Tax for Repatriation Act - Declares that the federal tax on U.S. corporations earning profits abroad shall be a flat 5%. Makes the Department of the Treasury responsible for administering and enforcing such tax.
Bill 113-S-250 — Foreign Trade / Private Investments
Subject: Taxation

Corporate Tax Dodging Prevention Act - Amends the Internal Revenue Code, with respect to the taxation of the foreign-source income of domestic corporations, to: (1) eliminate the deferral of tax on the foreign-source income of U.S. corporations for taxable years beginning after December 31, 2013, (2) deny the foreign tax credit to large integrated oil companies that are dual capacity taxpayers, (3) limit the offset of the foreign tax credit to income that is subject to U.S. tax, and (4) treat foreign corporations managed and controlled in the United States as domestic corporations for U.S. tax purposes.
Bill 113-S-561 — Foreign Trade / Private Investments
Subject: Taxation

Offshoring Prevention Act - Amends the Internal Revenue Code to include in foreign base company income, for purposes of determining the foreign trade income of controlled foreign corporations, imported property income. Defines "imported property income" as, with certain exceptions, income attributable to property manufactured outside of the United States and imported for sale into the United States. Provides for a separate application of limitations on the foreign tax credit for imported property income.
Bill 113-S-1257 — Foreign Trade / Private Investments
Subject: Taxation

Protect American Investments Act of 2013 - Prohibits a U.S.-based company, entity, or person from paying a financial transaction tax imposed by a foreign country on any covered financial transaction. Defines "covered financial transaction" as a financial transaction occurring on a U.S. exchange or over-the-counter within the United States, notwithstanding the nationality of the issuer of such security or the residence of any party to the transaction.

Requires the Secretary of the Treasury to: (1) promulgate regulations or other guidance to carry out this Act; (2) not assist any foreign government in collecting any excise tax, related penalty, or related judgment on any covered financial transaction; and (3) apply provisions of the Convention Between the United States of America and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital to exempt covered financial transactions.
Bill 113-S-1449 — Foreign Trade / Private Investments
Subject: Taxation

Amends the Internal Revenue Code to treat United States cruise industry income as effectively connected with the conduct of a trade or business within the United States (thus subjecting such income to U.S. income taxation). Defines "United States cruise industry income" as income attributable to a voyage of a commercial passenger cruise vessel (a passenger vessel having berth or stateroom accommodations for at least 250 passengers) that extends over 1 or more nights and during which passengers embark or disembark the vessel in the United States. Prohibits any tax exemption or reduced tax rate under any U.S. treaty with respect to United States cruise industry income.