jiayi-li23/proxann_data huggingface dataset:
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2013-11-20 00:00:00

Emergency Unemployment Compensation Extension Act of 2013 - Amends the Supplemental Appropriations Act, 2008 to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before January 1, 2015.

 Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until December 31, 2014, requirements that federal payments to states cover 100% of EUC.

 Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and June 30, 2015, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

 Amends the FSEUCA of 1970 to postpone similarly from December 31, 2013, to December 31, 2014, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula.

 Amends the Supplemental Appropriations Act, 2008 to appropriate funds out of the employment security administration account through FY2015 to assist states in providing reemployment and eligibility assessment activities.

 Amends the Railroad Unemployment Insurance Act to extend through December 31, 2014, the temporary increase in extended unemployment benefits.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2013-11-21 00:00:00

Small Business Efficiency Act - Amends the Internal Revenue Code to treat professional employer organizations (PEOs), certified by the Internal Revenue Service (IRS), as employers for employment tax purposes (thus allowing such PEOs to pay wages and collect and remit payroll taxes on behalf of an employer).

Sets forth IRS certification requirements for PEOs, including financial review and reporting requirements. Requires a PEO to post a bond each year, up to $1 million, to guarantee payment of employment taxes.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2013-12-10 00:00:00

Protecting Volunteer Firefighters and Emergency Responders Act - Amends the Internal Revenue Code to provide that a qualified emergency services volunteer shall not be counted in determining the number of full-time employees of an employer for the purpose of shared responsibility requirements for employers with respect to health coverage under the Patient Protection and Affordable Care Act.

 Defines "qualified emergency services volunteer" as a bona fide volunteer performing fire fighting and prevention services, emergency medical services, or ambulance services.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2013-12-12 00:00:00

Amends the Internal Revenue Code to extend through 2014 the equalization of the exclusion from gross income for employer-provided mass transit and parking benefits.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2013-12-16 00:00:00

American Unemployed Worker Investment Act of 2013 - Amends the Internal Revenue Code to allow a small business employer (i.e., an employer that employs more than 10 but fewer than 25 full-time employees throughout the taxable year) a work opportunity tax credit for hiring a qualified unemployment compensation recipient. Allows the first $10,000 of wages paid to such a recipient to be taken in account for purposes of such credit.

Defines "qualified unemployment compensation recipient" as any individual who is certified as: (1) not being a student for at least six months during the one-year period ending on the hiring date, (2) being in receipt of unemployment compensation on the hiring date, and (3) having a hiring date during the two-year period which begins on the enactment of this Act.

Denies such credit unless: (1) the qualified unemployment compensation recipient is employed for not less than 35 hours per week for not less than 1 year, and (2) the number of full-time employees of the employer receiving such credit is increased by 1 for at least 1 year.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2014-01-09 00:00:00

Vested Employee Pension Benefit Protection Act - Amends the Internal Revenue Code to allow employees in the building and construction industry to make distributions from their tax-exempt multi-employer pension plan at age 55 if they are not separated from employment at the time of such distributions and were participants in such plan on or before April 30, 2013, and the plan provides for payment of separate accrued benefits when the employee attains the plan's normal retirement age. Suspends payment of distributions for such building and construction industry employees if their multi-employer plan is in endangered or critical status.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2014-01-28 00:00:00

Emergency Unemployment Compensation Extension Act of 2014 - Amends the Supplemental Appropriations Act, 2008, (SSA, 2008) to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before July 1, 2014.

 Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until June 30, 2014, requirements that federal payments to states cover 100% of EUC.

 Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and December 31, 2014, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

 Amends the FSEUCA of 1970 to postpone similarly from December 31, 2013, to June 30, 2014, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula.

 Amends the SSA, 2008 to appropriate funds out of the employment security administration account through the second quarter of FY2015 to assist states in providing reemployment and eligibility assessment activities.

 Amends the Railroad Unemployment Insurance Act to extend through June 30, 2014, the temporary increase in extended unemployment benefits.

Makes a change in application of a certain requirement (nonreduction rule) to a state that has entered a federal-state EUC agreement, under which the federal government would reimburse the state's unemployment compensation agency making EUC payments to individuals who have exhausted all rights to regular unemployment compensation under state or federal law and meet specified other criteria.

 (Under the nonreduction rule such an agreement does not apply with respect to a state whose method for computing regular unemployment compensation under state law has been modified to make the average weekly unemployment compensation benefit paid on or after June 2, 2010, less than what would have been paid before June 2, 2010.)

 Declares that the nonreduction rule shall not apply to a state which has enacted a law before December 1, 2013, that, upon taking effect, would violate the nonreduction rule. Allows a state whose agreement was terminated, however, to enter into a subsequent federal-state EUC agreement on or after enactment of this Act if, taking into account this inapplicability of the nonreduction rule, it would otherwise meet the requirements for an EUC agreement. (Thus allows such a subsequent EUC agreement to permit payment of less than the average weekly unemployment compensation benefit paid on or after June 2, 2010.)
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2014-01-28 00:00:00

Amends the Internal Revenue Code to extend through 2014 the tax credit for differential wage payments to employees who are active duty members of the uniformed services.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2014-01-29 00:00:00

Stop Subsidizing Multimillion Dollar Corporate Bonuses Act - Amends the Internal Revenue Code, with respect to the $1 million limitation on the deductibility of employee compensation, to: (1) extend such limitation to any individual who is a current or former officer, director, or employee of a publicly-held corporation; (2) eliminate the exemption from such limitation for compensation payable on a commission basis or upon the attainment of a performance goal; and (3) make such limitation applicable to all publicly-held corporations that are required by the Securities and Exchange Commission (SEC) to register securities and provide periodic reports to their investors.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2014-01-29 00:00:00

Fair Employment Opportunity Act of 2014 - Declares it an unlawful practice for certain employers with at least 15 employees for each working day in each of at least 20 calendar weeks in the current or preceding calendar year to: (1) refuse to consider or offer employment to an individual based on present or past unemployment regardless of the length of time such individual was unemployed, (2) publish an advertisement or announcement for any job with provisions indicating that such an unemployed status disqualifies an individual and that an employer will not consider an applicant based on such status, and (3) direct or request that an employment agency account for such status when screening or referring applicants.

Prohibits an employment agency (including agents and persons maintaining a website publishing job advertisements or announcements), based on such an individual's status as unemployed, from: (1) refusing to consider or refer an individual for employment; (2) limiting, segregating, or classifying individuals in any manner limiting access to job information; or (3) publishing an advertisement or announcement for any job vacancy that includes provisions indicating that such an individual is disqualified and that an employer will not consider such individuals.

Allows consideration of an individual's status as unemployed where an individual's employment in a similar or related job for a period of time reasonably proximate to the hiring of such individual is a bona fide occupational qualification reasonably necessary to successful performance of the job being filled.

Authorizes, subject to termination upon the filing of certain complaints by the Secretary of Labor, one or more persons for and in behalf of the affected individual, or the affected individual and other individuals similarly situated, to bring actions in federal or state court for specified actual damages and equitable relief including employment and compensatory and punitive damages.

Directs the Secretary to: (1) receive, investigate, and attempt to resolve complaints according to specified provisions of the Fair Labor Standards Act of 1938; and (2) pay directly to each affected individual applicable sums recovered in any civil actions brought by the Secretary under this Act.

Sets forth a two-year statute of limitations period (three years for willful violations) for specified civil actions under this Act, subject to tolling when the Secretary is considering certain complaints.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2014-02-11 00:00:00

American Worker Mobility Act of 2014 - Authorizes the Secretary of Labor to grant a relocation subsidy of up to $10,000 to an individual who: (1) has been totally unemployed for at least 26 consecutive weeks; (2) has exhausted all rights to state or federal unemployment compensation; (3) has not received a relocation subsidy for the two-year period preceding the subsidy application; and (4) is able to work, available to work, and actively seeking work.

Prescribes subsidy program requirements.

Directs the Secretary to issue regulations to prevent program fraud or abuse.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2014-02-25 00:00:00

Amends the Internal Revenue Code to exclude from the gross income of an employee: (1) shares of employer securities received in a qualified employee stock distribution as compensation for services that do not exceed the lowest number of employer securities received by any employee in such distribution; (2) any gain on such securities if held by an employee for not less than 10 years; and (3) in the case of any qualified disposition of an employer security that meets such 10-year 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 employer security so disposed.

Allows employers a tax deduction for the fair market value of securities transferred in a stock distribution. Requires an employee to recapture in gross income the amount of employer securities excluded from gross income if such securities are disposed of within five years after receipt.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2014-04-02 00:00:00

Retirement Security Act of 2014 - Directs the Secretary of the Treasury to: (1) prescribe final regulations to permit employers to participate in multiple employer pension benefit plans, (2) promulgate regulations or other guidance to simplify and clarify rules relating to the timing of participant notices required under tax-preferred pension plans and the automatic escalation rules, and (3) modify the 1040EZ tax return form to allow taxpayers to claim the tax credit for retirement savings (saver's credit) on such form.

Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code, with respect to employer pension benefit plans, to: (1) allow employers to maintain a tax-exempt multiple employer pension benefit plan even if the employers sponsoring the plan share no common interest, (2) modify requirements for secure deferral arrangements with respect to nondiscrimination and employer matching contributions, and (3) allow employers with not more than 100 employees a business-related tax credit to cover increased matching contributions required by this Act.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2014-04-09 00:00:00

Subjects an individual's emergency unemployment compensation (EUC) benefit payment to a gradual reduction, if a law extending EUC is enacted on or after enactment of this Act.

 Requires, effective for EUC payable for each week beginning on or after the enactment or, if later, the effective date of the extension, the amount of EUC payable to any individual:

 for the first week of unemployment following the initial post-extension week to be the amount that would otherwise be payable, reduced by 5%; and for each subsequent week of unemployment to be the amount that would otherwise be payable: (1) reduced (but not below zero) by the percentage reduction applicable to the individual's preceding week of unemployment; and (2) increased by 5 percentage points.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2014-05-06 00:00:00

Amends the Internal Revenue Code to expand the special rule for the exclusion from gross income of amounts received by an employee from a governmental accident or health plan to include amounts paid from plans established by or on behalf of a state or political subdivision.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2014-05-08 00:00:00

Permanent IRA Charitable Contribution Act of 2014 - Amends the Internal Revenue Code to make permanent the exclusion from gross income of distributions from individual retirement accounts (IRAs) for charitable purposes.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2014-05-22 00:00:00

Amends the Internal Revenue Code to make permanent the additional 50% depreciation allowance (bonus depreciation) for qualified property placed in service after December 31, 2013. Modifies the definition of "qualified property" to include qualified retail improvement property. Increases by $8,000 (with an annual inflation adjustment after 2014) the maximum allowable depreciation deduction for a passenger automobile (i.e., any 4-wheeled vehicle which is manufactured primarily for use on public streets, roads, and highways and is rated at 6,000 pounds unloaded gross vehicle weight or less).

Makes permanent, for taxable years ending after December 31, 2013, the election to increase the alternative minimum tax (AMT) credit limitation in lieu of bonus depreciation.

Allows an additional deprecation allowance for a tree or vine bearing fruits or nuts, in the taxable year in which the tree or vine is planted, or grafted to a plant, in the ordinary course of the taxpayer's farming business. Makes such provision applicable to trees and vines planted or grafted after December 31, 2013.

Prohibits the entry of the budgetary effects of this Act on any PAYGO (pay-as-you-go) scorecard.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2014-05-23 00:00:00

Bonus Depreciation Extension Act of 2014 - Amends the Internal Revenue Code to extend: (1) through 2015, the additional 50% depreciation allowance (bonus depreciation) for business property (through 2016, for property having longer production periods and for transportation property); and (2) the election to increase the alternative minimum tax (AMT) credit in lieu of bonus depreciation by extending to January 1, 2016, the placed-in-service requirement for property eligible for such election (January 1, 2017, for property having longer production periods and for transportation property).
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2014-06-11 00:00:00

Promotion and Expansion of Private Employee Ownership Act of 2014 - Amends the Internal Revenue Code to: (1) extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities to an S corporation-sponsored employer stock ownership plan (ESOP); and (2) allow a tax deduction for 50% of the interest incurred on loans to S corporation-sponsored ESOPs for the purchase of employer securities.

Directs the Secretary of the Treasury to establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations.

Amends the Small Business Act to define "ESOP business concern" and allow such a concern to continue to qualify for loans, preferences, and other programs under such Act.
Topic: Labor — Employee Benefits
Subject: Finance and financial sector
Date: 2014-07-17 00:00:00

Protecting Employees and Retirees in Municipal Bankruptcies Act of 2014 - Amends federal bankruptcy law with respect to the requirement for a municipality to be a debtor under Chapter 9 (Adjustment of Debts of a Municipality) that the municipality has negotiated in good faith with creditors and failed to obtain the agreement of those holding at least a majority in amount of the claims of each class that the municipality intends to impair under a plan.

Requires that, with respect to creditors who are the municipality's employees or retirees, "good faith" has the same meaning as it does in the National Labor Relations Act.

Requires the municipality also to establish by clear and convincing evidence that it satisfies all eligibility criteria.

Repeals the limitation placed upon on court authority to issue a stay pending an appeal of an order for relief.

Amends the Judicial Code to confer upon the appropriate court of appeals jurisdiction of any appeal of a bankruptcy court determination that an entity is eligible to be a municipal debtor. Requires the appellate court to consider and determine such appeal on an expedited basis as a direct appeal, which shall be reviewed and heard de novo on the merits.

Requires the court to confirm the bankruptcy plan of a municipality which modifies a collective bargaining agreement or a retiree benefit in any manner otherwise prohibited by nonbankruptcy law if the plan is agreed to by the authorized representative of either the employees covered by collective bargaining or the individuals receiving the retiree benefits.

 Designates the labor organization signatory to a collective bargaining agreement as the authorized representative of individuals receiving retiree benefits covered by that agreement.

Sets forth procedures for court appointment of an authorized representative if a labor organization elects not to serve as one, or if the retired employees are not covered by a collective bargaining agreement.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2014-07-22 00:00:00

Schedules That Work Act - Grants an employee the right to request that his or her employer change the terms and conditions of employment relating to:

 the number of hours or times the employee is required to work or be on call; the location; the amount of notification he or she receives of work schedule assignments; and minimizing fluctuations in the number of hours the employee is scheduled to work on a daily, weekly, or monthly basis. Requires the employer, if the request is made, to engage in a timely, good faith interactive process with the employee that includes a discussion of potential schedule changes that would meet his or her needs. Outlines the process for either granting or denying a change.

Requires the employer to grant a request, unless there is a bona fide business reason for denying it, if the request is made because of the employee's serious health condition, his or her responsibilities as a caregiver, or enrollment in a career-related educational or training program, or if a part-time employee requests such a change for a reason related to a second job.

Authorizes an employer, if an employee requests a change for any other reason, to deny it for any reason that is not unlawful. Requires the employer to give the employee the reason for the denial, including whether it was a bona fide business reason.

Outlines employer requirements for paying reporting time and split shift pay and for giving advance notice of work schedules to retail, food service, or cleaning employees, except for those in bona fide executive, administrative, or professional capacities.

Makes it unlawful for any employer or other person to: (1) interfere with, restrain, or deny the exercise or the attempt to exercise any right of an employee specified in this Act; (2) retaliate against an individual for exercising his or her rights, or (3) interfere with proceedings or inquiries with respect to violation of an individual's rights.

Sets forth administrative enforcement procedures and civil remedies for violation of these prohibitions.

Directs the Secretary of Labor to give information and technical assistance to employers, labor organizations, and the general public concerning compliance with this Act.

Requires the Comptroller General (GAO) to study the impact of certain difficult scheduling practices on employees and employers.

Makes this Act inapplicable to any employee covered by a bona fide collective bargaining agreement if its terms govern work scheduling practices.