jiayi-li23/proxann_data huggingface dataset:
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2008-11-19 00:00:00

Amends the Internal Revenue Code to exclude from the gross income of an employee: (1) shares of stock received from an employer in a qualified employee stock distribution not exceeding the lowest number of shares received by any employee in such distribution; (2) any gain on such stock if held by such employee for not less than 10 years, and (3) in the case of any qualified disposition of stock that meets such holding requirement, any gain on so much stock acquired during the 60-day period beginning on the date of such disposition as does not exceed the fair market value of the stock so disposed..
Topic: Labor — Employee Benefits
Date: 2008-11-19 00:00:00

Financial Security in Retirement Act of 2008 - Suspends, for calendar 2008 and 2009, minimum distribution requirements for up to $300,000 of an individual's interest in all eligible defined contribution plans as of December 31, 2008.
Topic: Labor — Employee Benefits
Date: 2008-12-09 00:00:00

Workforce Fairness and Tax Relief Act of 2008 - Amends the Internal Revenue Code to: (1) repeal the inclusion of unemployment compensation in gross income; (2) allow tax-free distributions from retirement plans for unemployed individuals; (3) allow an exclusion from gross income for employee severance payments; and (4) increase the tax credit for the health insurance costs of individuals receiving trade adjustment assistance and certain pension payments.
Topic: Labor — Employee Benefits
Date: 2008-12-09 00:00:00

Retiree Relief Act of 2008 - Amends the Internal Revenue Code to suspend in 2008 and 2009 requirements for minimum distributions from tax-deferred retirement plans. Permits taxpayers who have already received a distribution between January 1, 2008, and the enactment of this Act to recontribute such distribution to their retirement plans by December 31, 2009.
Topic: Labor — Employee Benefits
Subject: Foreign trade and international finance
Date: 2007-01-04 00:00:00

Trade Adjustment Assistance Improvement Act of 2007 - Trade Adjustment Assistance Equity for Service Workers Act of 2007 - Amends the Trade Act of 1974 to allow the filing of a petition for certification of eligibility to apply for trade adjustment assistance by adversely affected: (1) workers in a service sector firm, its subdivision, or public agency; and (2) service sector firms. Authorizes the Secretary of Commerce to provide technical assistance to service industries adversely affected by import competition. Requires the Secretary of Labor to: (1) certify as eligible to apply for trade adjustment assistance adversely affected secondary workers in a service sector firm, its subdivision, or a public agency; and (2) upon the request of the President, the U.S. Trade Representative, or resolution of Congress, initiate an investigation to determine the eligibility for trade adjustment assistance for a group of workers or all workers in an occupation (effectively providing another method for petitioning for trade adjustment assistance). Provides for industry-wide certification of workers, including agricultural commodity producers, for trade adjustment assistance where bilateral or other safeguard provisions are invoked or antidumping or countervailing duties have been imposed. Establishes: (1) the Office of the Trade Adjustment Assistance Advisor; and (2) the Office of Trade Adjustment Assistance. Revises alternative trade adjustment assistance program eligibility requirements for older workers. Revises trade readjustment assistance eligibility requirements for adversely affected workers to extend job training enrollment deadlines and the provision of assistance during such training. Extends the trade adjustment assistance program through FY2012. Trade Adjustment Assistance Accountability Act - Requires the Secretary to collect necessary data regarding the trade adjustment assistance program. Makes fishermen who harvest wild stock eligible for trade adjustment assistance. Modifies trade adjustment assistance group eligibility requirements for agricultural commodity producers.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2007-01-04 00:00:00

Amends the Pension Protection Act of 2006 to make technical corrections to special funding rules applicable to pension plans sponsored by commercial passenger airlines to provide for plans with plan years beginning on the first day of the month.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2007-01-04 00:00:00

Amends the Pension Protection Act of 2006 to require commercial passenger airline pension plan sponsors electing not to utilitze the alternative funding schedule to use an interest rate of 8.25% in determining the funding target for each of the 10 plan years (rather than the segmented interest rates calculated on the basis of the corporate bond yield curve).
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2007-03-13 00:00:00

Bicycle Commuters Benefits Act of 2007 - Amends the Internal Revenue Code to include a bicycle commuting allowance as a qualified transportation fringe benefit, excludable from gross income.
Topic: Labor — Employee Benefits
Subject: Education
Date: 2007-03-20 00:00:00

College Textbook Affordability Act of 2007 - Requires publishers informing teachers at institutions of higher education about textbooks or supplements in their subject areas to include written information concerning: (1) the price the publisher would charge the bookstore associated with such institution for such items; (2) any history of revisions for such items; and (3) whether such items are available in other formats, including paperback and unbound, and the price the publisher would charge the bookstore for items in those formats. Requires a publisher that sells a textbook and any accompanying supplement as a single bundled item also to sell them separately and unbundled. Directs federally-assisted institutions of higher education to include on printed or internet course schedules the International Standard Book Number (ISBN) and retail price for each required or recommended textbook or supplement for listed courses. Requires such institutions to provide sellers of textbooks (other than publishers) that meet their requirements with: (1) their course schedules for the subsequent academic period; (2) the ISBN for each textbook or supplement required or recommended for each course; and (3) the number of students enrolled, and the maximum enrollment, in each course.
Topic: Labor — Employee Benefits
Subject: Immigration
Date: 2007-03-26 00:00:00

Save Our Small and Seasonal Businesses Act of 2007 - Amends the Immigration and Nationality Act to extend through October 1, 2012, the annual cap exemption for returning H-2B aliens (temporary nonagricultural worker).
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2007-03-29 00:00:00

Workforce Health Improvement Program Act of 2007 - Amends the Internal Revenue Code to exclude from the gross income of employees: (1) the value of any on-premises employer-provided athletic facility; and (2) fees, dues, or membership expenses paid to an athletic or fitness facility by an employer for its employees, but not exceeding $900 per employee per year.Allows employers a tax deduction for fees, dues, or membership expenses paid to an athletic or fitness facility. Limits the amount of such deduction to $900 per employee per year.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2007-04-10 00:00:00

Housing America's Workforce Act - Amends the Internal Revenue Code to allow employers a business tax credit for up to 50 percent of the qualified housing expenses paid for the benefit of their employees. Defines "qualified housing expenses" to include homeownership assistance and rental assistance. Limits the amount of such credit to the lesser of $10,000 or six percent of an employee's home purchase price, or up to $2,000 for rental assistance. Excludes from employee gross income the value of employer-paid housing assistance.Authorizes the Secretary of Housing and Urban Development to award grants in FY2008-FY2010, on a competitive basis, to nonprofit housing organizations or local governments for certain costs, including operating costs and technical assistance costs, of employer-assisted housing programs. Requires the Secretary to establish a national clearinghouse, including a website, to provide information about employer-assisted housing programs to federal, state, and local governments and other interested entities. Directs the Comptroller General to conduct a national evaluation of employer-assisted housing programs and provide to the Secretary an interim report by January 1, 2011, and final report by December 31, 2012.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2007-04-18 00:00:00

Automatic IRA Act of 2007 - Amends the Internal Revenue Code to: (1) require certain small employers who do not offer qualified retirement plans or arrangements to their employees to allow eligible employees to participate in a payroll deposit individual retirement account (IRA) arrangement (automatic IRAs); (2) allow employers who do not have more than 100 employees a tax credit for costs associated with establishing a payroll deposit IRA arrangement; and (3) treat automatic IRAs as individual retirement accounts (and as Roth IRAs) for income tax purposes. Establishes in the executive branch the TSP II Board to establish policies and procedures relating to payroll deposit IRA arrangements.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2007-04-25 00:00:00

Young Women's Christian Association Pension Clarification Act of 2007 - Applies certain age discrimination safe harbor rules under the Employee Retirement Income Security Act of 1974 (ERISA) and the Age Discrimination in Employment Act of 1967 to civil actions brought on or after April 25, 2007, alleging any age discrimination violation occurring before June 29, 2005, with respect to any benefit provided under the Young Women's Christian Association Pension Plan.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2007-05-03 00:00:00

Women's Retirement Security Act of 2007 - Amends the Internal Revenue Code to: (1) require certain small employers who do not provide retirement plans for their employees to allow eligible employees to participate in a payroll deposit individual retirement account arrangement (automatic IRA); (2) expand eligibility for the tax credit for retirement savings contributions (saver's credit) and make such credit refundable; (3) allow certain part-time employees to participate in qualified cash or deferred arrangements; (4) allow the transfer of up to $500 of unused health plan benefits to qualified retirement plans; (5) treat wage replacement income (e.g., disability pay or unemployment compensation) as earned income for purposes of IRA contribution limits; (6) allow a limited tax exclusion for certain lifetime annuity payments and for qualified retirement planning services; (7) allow certain small employers a tax credit for contributions to employee pension plans; and (8) allow self-employed individuals to deduct pension plan contributions from their self-employment income.Sets forth special rules for: (1) preservation of retirement plan assets distributed under a qualified domestic relations order; (2) eligibility of surviving and divorced spouses for benefits under the Railroad Retirement Act; and (3) military retired pay subject to court orders in domestic relations proceedings. Authorizes the Secretary of the Treasury to make grants to qualified low-income taxpayer clinics to provide retirement savings counseling to low-income taxpayers.Requires the Commissioner of Social Security to prepare a financial reference handbook and a retirement readiness checklist for distribution to social security recipients.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2007-05-07 00:00:00

Employee Stock Ownership Plan Promotion and Improvement Act of 2007 - Amends the Internal Revenue Code to: (1) exempt certain distributions, including dividends, by S corporations to an employee stock ownership plan (ESOP) from the penalty tax for premature employee benefit plan withdrawals; (2) exempt deductions for ESOP dividends from corporate alternative minimum tax adjustments based on adjusted earnings and profits; (3) allow deferral of the recognition of gain for certain sales to ESOPs sponsored by any domestic corporation, including S corporations; (4) allow reinvestment of ESOP stock proceeds eligible for nonrecognition of gain in certain mutual funds; (5) modify certain ESOP stock ownership rules; and (6) allow a de minimis exception from pension plan investment diversification requirements for ESOP accounts with balances of $2,500 or less.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2007-05-25 00:00:00

Options for Investors through United States Certified Coins Act of 2007 - Amends the Internal Revenue Code to permit holders of individual retirement accounts (IRAs) or individually-directed pension plans to invest in coins that: (1) are certified by an independent, third-party grading service; (2) are, or were at any time, legal tender in the United States; and (3) are traded on a nationally recognized electronic coin trading network or listed by an independent coin wholesale reporting service. Permits trustees of IRAs or individually-directed pension plans that invest in coins or bullion to hold an indicia of ownership for such coins or bullion in lieu of physical possession under certain circumstances.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2007-06-13 00:00:00

Child Labor Protection Act of 2007 - Amends the Fair Labor Standards Act of 1938 to increase civil penalties for violations of: (1) child labor requirements and prohibitions; and (2) minimum wage and maximum hours requirements. Establishes new employer minumum and maximum penalties: (1) for each employee who was the subject of a child labor violation; (2) for each such violation that causes the death or serious injury of any employee under age 18; and (3) where such violation is a repeated or willful violation. Establishes a civil penalty for each such violation that causes the death or serious injury of any employee under age 18. Defines "serious injury" as permanent: (1) loss or substantial impairment of one of the senses (sight, hearing, taste, smell, tactile sensation); (2) loss or substantial impairment of the function of a bodily member, organ, or mental faculty, including the loss of all or part of an arm, leg, foot, hand or other body part; or (3) paralysis or substantial impairment that causes loss of movement or mobility of an arm, leg, foot, hand or other body part. Increases the civil penalty for any repeated or willful violation of specified minimum wage or maximum hours requirements of such Act. Establishes criminal penalties for child labor violations.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2007-06-21 00:00:00

Family Leave Insurance Act of 2007 - Directs the Secretary of Labor to establish a Family and Medical Leave Insurance Program, mandatory for certain covered employers. Entitles eligible employees to Program benefits that include specified percentages of their daily earnings for eight workweeks of leave under the Family and Medical Leave Act of 1993 or other authority during any 12-month period. Authorizes any employer, with the Secretary's approval, to establish a voluntary plan meeting specified criteria. Specifies prohibited acts by an employer, and penalties for violations. Requires the Director of the Office of Personnel Management (OPM) to establish a Civil Service Family and Medical Leave Insurance Program with the same Program benefits for certain federal agency employees. Amends the Internal Revenue Code to impose a family and medical leave premium on every individual and every employer to finance a Family and Medical Leave Trust Fund in the Treasury for Program benefits. Exempts from such premium: (1) employers or self-employers with voluntary plans approved by the Secretary as equivalent or better than the Program; and (2) small employers who have elected not to participate in it.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2007-06-28 00:00:00

Restoring Pension Promises to Workers Act - Amends the Internal Revenue Code to require the inclusion in gross income of all income previously deferred under a nonqualified deferred compensation plan if an employer maintaining such a plan fails to meet certain participation, vesting, and minimum benefit requirements. Amends the Employee Retirement Income Security Act of 1974 (ERISA) to: (1) deny ERISA pension plan administrators the right to recover overpayments made to plan participants and beneficiaries in cases of hardship or insignificant amounts; (2) impose a three-year limitation period for bringing any action to recover an overpayment; (3) prohibit the elimination of accrued pension plan benefits during corporate mergers and acquisitions; and (4) establish in the Department of Labor an Office of Pension Participant Advocacy to protect pension plan participants.Amends federal employee personnel provisions to: (1) entitle former spouses of federal employees who die before establishing a valid claim for an annuity to 55% of such deferred annuity or a lump-sum payment; (2) permit divorced spouses of federal employees to collect court-awarded retirement benefits when such employees are first eligible to retire (currently, only available at the time the employee actually retires); (3) entitle certain former spouses of retired federal employees divorced prior to September 14, 1978, to a survivor annuity; and (4) give priority to a surviving spouse of a federal employee in the distribution of balances in a Thrift Savings account, unless such spouse consents to the designation of another beneficiary.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2007-07-09 00:00:00

Healthy Workforce Act of 2007 - Amends the Internal Revenue Code to allow employers a 50% tax credit for the costs of providing employees with a qualified wellness program. Defines "qualified wellness program" as a program that is certified by the Secretary of Health and Human Services and that consists of a health awareness and education component, a behavioral change component, and a supportive environment component. Terminates such credit after 2017. Requires the Secretary of the Treasury to institute an outreach program to inform businesses about the availability of such wellness program tax credit.
Topic: Labor — Employee Benefits
Subject: Health
Date: 2007-07-09 00:00:00

Amends the Public Health Service Act to require the Director of the Centers for Disease Control and Prevention (CDC) to: (1) conduct an educational campaign on employer-based wellness programs; (2) develop an annual awards program for employers to encourage the development of creative and effective solutions to help employees maintain or improve their health; (3) enter into contracts with entities to provide employers with technical assistance in evaluating wellness programs; and (4) conduct a national worksite health policies and programs study to assess employer-based health policies and programs. Requires the Secretary of Health and Human Services to expand the Behavioral Risk Factor Surveillance System to include a workforce component to enable employers, researchers, and health officials to: (1) assess employee health risks; (2) identify emerging problems associated with general employee health; (3) prevent disease within the employee population; and (4) improve employer-based health programs and policies. Requires the Secretary, acting through the Director, to award grants for research demonstration projects to study the effect of new worksite-based health interventions and models. Directs the Secretary to carry out activities to implement guidelines or recommendations resulting from such projects.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2007-07-18 00:00:00

Long-Term Care Act of 2007 - Amends the Internal Revenue Code to allow an exclusion from gross income of distributions from individual retirement accounts and other employee benefit plans used to pay long-term care insurance premiums.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2007-07-25 00:00:00

Unemployment Insurance Modernization Act - Amends the Social Security Act to require the Secretary of Labor to make unemployment compensation modernization incentive payments in FY2008-FY2012 by certain transfers from the federal unemployment account to the accounts of the states in the Unemployment Trust Fund. Prescribes a formula for determining the maximum allowable incentive payments. Specifies requirements state law must meet for the state to qualify for such a payment. Limits the use of transferred amounts to the payment of cash unemployment benefits to individuals. Requires the Secretary of the Treasury to reserve specified funds out of the federal unemployment account for such incentive payments. Amends the Internal Revenue Code to extend through FY2013 the Federal Unemployment Tax Act (FUTA) excise tax imposed on every employer.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2007-08-03 00:00:00

Requires an air carrier that furloughs an airline employee to retain such employee on a recall list for not less than 10 years after the furlough, provided the air carrier: (1) receives more than $100 million in federal assistance; and (2) places such employee on furlough not later than two years after receiving such assistance. Requires such air carrier, before employing a person who is not on the recall list, to recall an employee from the recall list if such employee was employed in a position comparable to the position the air carrier seeks to fill. Authorizes a furloughed employee (including any labor organization that represents such employee) to bring an action in U.S. district court to enforce this Act.
Topic: Labor — Employee Benefits
Subject: Government operations and politics
Date: 2007-08-03 00:00:00

Allows a federal agency head to waive the application of civil service retirement system and federal employee retirement system provisions restricting annuities and pay upon reemployment with respect to an annuitant employed as a limited time appointee, but prohibits waiving such provisions with respect to an annuitant for more than: (1) 520 hours of service performed during the six months following the individual's annuity commencing date; (2) 1040 hours of service performed during any 12-month period; or (3) 6240 hours of service performed during the individual's lifetime.