jiayi-li23/proxann_data huggingface dataset:
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2010-07-29 00:00:00

Small Business Tax Relief and Retirement Restoration Act of 2010 - Amends the Internal Revenue Code to permit until December 31, 2010, penalty-free distributions from an individual retirement account (IRA) or a qualified employer plan for the purpose of making loans to a small business to purchase depreciable property to be used by such business or for employee salaries or wages (other than for bonuses). Requires such loans to be repaid to the IRA within five years.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2010-08-10 00:00:00

Authorizes a state by law to apply certain requirements of the Federal-State Extended Unemployment Compensation Act of 1970 for an extended unemployment compensation benefit period, with specified substitutions, to the period between August 1, 2010 and September 30, 2011. Eliminates, between such dates, the ordinary 13-week waiting period between extended unemployment compensation benefit periods. Allows a state law, between such dates, also to: (1) reduce from 6.5% to 6% the unemployment rate triggering an "on" indicator for any week; and (2) treat as repealed for the extended unemployment compensation period the requirement regarding the average rate of total unemployment in the state (seasonally adjusted).
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2010-08-10 00:00:00

Emergency Unemployment Compensation Extension Act of 2010 - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Requires a further additional Tier-5 period for deposits to an individual's EUCA if, at the time the amount added to such individual's account under the Act is exhausted or at any time thereafter, the individual's state is in an extended benefit period. Prescribes a formula for making such Tier-5 credits. Increases the figures in the basic EUC formula (the lesser of which shall be the amount credited): (1) from 24% to 80% of the total amount of regular compensation (including dependents' allowances) payable to the individual during the benefit year; and (2) from 6 to 20 times the individual's average weekly benefit amount for the benefit year. Prescribes a formula for determining if a state is in an extended benefit period. Allows the Tier-5 period augmentation to be applied to the individual's EUCA only once. Authorizes a state to pay extended compensation to an otherwise eligible individual before any further additional emergency unemployment compensation (EUC), if such individual claimed extended compensation for at least one week of unemployment after the exhaustion of additional EUC.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2010-08-10 00:00:00

Automatic IRA Act of 2010 - Amends the Internal Revenue Code to: (1) require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement (automatic IRA arrangement) which grants such employees the right to opt-out of participation; (2) require the Secretary of the Treasury to provide employers with a model notice for notifying employees of their opportunity to participate in such an arrangement and to provide participants with an annual statement setting forth arrangement payments, earnings, value, and other specified information; (3) impose a penalty on employers who fail to provide eligible employees access to such an arrangement; (4) establish an Automatic IRA Advisory Group to make recommendations regarding investment options; (5) allow employers who do not have more than 100 employees a tax credit for costs associated with establishing an automatic IRA arrangement; and (6) increase the tax credit for small employer pension plan startup costs. Requires the Secretary and the Secretary of Labor to jointly conduct feasibility studies on extending spousal consent requirements to automatic IRAs, promoting the use of low-cost lifetime income arrangements, and using investment data to notify individuals with multiple small balance retirement accounts of consolidation options.
Topic: Labor — Employee Benefits
Subject: Armed forces and national security
Date: 2010-08-10 00:00:00

Directs the Secretary of Labor to establish and maintain an Internet website to publicly disclose information concerning the number of veterans employed under federal contracts of $100,000 or more for the procurement of personal property and nonpersonal services.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2010-09-29 00:00:00

Fairness in Unemployment Act - Amends the Supplemental Appropriations Act, 2008 to revise the formula for determining if a state is in an extended benefit period. Modifies the threshold rates of unemployment that must be met by a state in order to establish eligibility for Tier-4 emergency unemployment compensation (EUC) for such state.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2010-09-29 00:00:00

Amends the Employee Retirement Income Security Act of 1974 (ERISA) to declare that a qualified preretirement survivor annuity with respect to a participant under a multiemployer plan which becomes insolvent or is terminated shall not be treated as forfeitable solely because the participant has not died as of the date on which the plan became so insolvent or the termination date. (Thus guarantees, in the absence of other disqualifying factors, the payment by the Pension Benefit Guaranty Corporation (PBGC) of a qualified preretirement survivor annuity to a participant of a multiemployer pension plan which becomes insolvent or is terminated.)
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2010-11-17 00:00:00

Emergency Unemployment Compensation Continuation Act - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through February 28, 2011. Postpones the termination of the program until July 31, 2011. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until March 1, 2011, 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 July 31, 2011, from the prohibition in the Federal-State Extended Unemployment Compensation Act 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 Federal-State Extended Unemployment Compensation Act of 1970 to authorize a state by law to apply certain requirements of the Act, with specified substitutions, for determining an extended unemployment compensation period. Requires the state's "on" and "off" indicators to be based on its rate of insured unemployment and rate of total unemployment for the period between enactment of this Act (or, if later, the date established pursuant to state law), and ending on or before March 1, 2011.
Topic: Labor — Employee Benefits
Subject: Transportation and public works
Date: 2010-11-17 00:00:00

Railroad Retirement Fairness Act - Amends the Railroad Retirement Act of 1974 to provide that an individual who, at the time the individual makes an inquiry to the Railroad Retirement Board, has a current connection with the railroad industry shall not be deemed to have lost that current connection if: (1) the Board misleads or fails to properly inform that individual about that requirement; and (2) that conduct by the Board, according to the principles of equity, should stop the Board from deeming the individual to have lost that current connection. Deems an individual who is employed with the Department of State in a position the Secretary of State certifies as railroad related to have "a current connection with the railroad industry" for retirement purposes. Applies this Act to annuities applied for on or after February 3, 1989.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2010-11-29 00:00:00

Excludes from gross income, for income tax purposes, distributions from a tax-exempt retirement plan made after December 31, 2008, and before January 1, 2012, to individuals, including self-employed individuals, who have become unemployed and who have received unemployment compensation for 12 consecutive weeks. Provides that such exclusion shall not apply to any distribution made after the individual has been employed for at least 60 days after the separation from employment.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2010-12-02 00:00:00

Public Employee Pension Transparency Act - Amends the Internal Revenue Code to deny tax benefits relating to bonds issed by a state or political subdivision during any period in which such state or political subdivision is noncompliant with specified reporting requirements for state or local government employee pension benefit plans. Requires plan sponsors of a state or local government employee pension benefit plan to file with the Secretary of the Treasury an annual report setting forth: (1) a schedule of the funding status of the plan; (2) a schedule of contributions by the plan sponsor for the plan year; (3) alternative projections for each of the next 20 plan years relating to the amount of annual conotributions, the fair market value of plan assets, current liability, the funding percentage, and other matters specified by the Secretary; (4) a statement of the actuarial assumptions used for the plan year; (5) a statement of the number of plan participants who are retired or separated from service and are either receiving benefits or are entitled to future benefits and those who are active under the plan; (6) a statement of the plan's investment returns; (7) a statement of the degree to which unfunded liabilities are expected to be eliminated; and (8) a statement of the amount of pension obligation bonds outstanding. Directs the Secretary  to develop model reporting statements and create and maintain a public website, with searchable capabilities, for purposes of posting plan information required by this Act.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2010-12-17 00:00:00

Emergency Unemployment Compensation Expansion Act - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through January 3, 2012. Postpones the termination of the program until June 9, 2012. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until January 4, 2012, 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 10, 2012, from the prohibition in the Federal-State Extended Unemployment Compensation Act 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 Federal-State Extended Unemployment Compensation Act of 1970 to authorize a state by law to apply certain requirements of the Act, with specified substitutions, for determining an extended unemployment compensation period. Requires the state's "on" and "off" indicators to be based on its rate of insured unemployment and rate of total unemployment for the period between enactment of this Act (or, if later, the date established pursuant to state law), and ending on or before December 31, 2011. Revises the formula for making Tier-1 credits in an applicant's emergency unemployment compensation account (EUCA) for a benefit year. Increases the figures in the formula (the lesser of which shall be the amount credited): (1) from 80% to 131% of the total amount of regular compensation (including dependents' allowances) payable to the individual during the benefit year; and (2) from 20 to 34 times the individual's average weekly benefit amount for the benefit year. Authorizes a state to elect to pay Tier-2 EUC before payment of an increased Tier-1 EUC until the state determines that such increased Tier-1 EUC may be paid without undue delay. Amends the Claims Resolution Act of 2010 to make a technical correction regarding the limitation on distributions relating to repeal of a continued dumping and subsidy offset. Requires that no payments be distributed under certain provisions of the Tariff Act of 1930 with respect to entries of any goods that are: (1) unliquidated; (2) not in litigation; and (currently, or) (3) under an order of liquidation from the Department of Commerce. Amends the Railroad Unemployment Insurance Act to extend through December 31, 2011, the temporary increase in extended unemployment benefits for employees with 10 or more years of service and for those with less than 10.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2009-01-06 00:00:00

Unemployment Benefit Tax Suspension Act of 2009 - Amends the Internal Revenue Code to suspend, for taxable years beginning after December 31, 2007, and before January 1, 2010, the taxation of unemployment compensation.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2009-01-06 00:00:00

Retirement Account Distribution Improvement Act of 2009 - Amends the Internal Revenue Code to suspend in 2008, 2009, and 2010 requirements for minimum distributions from tax-deferred retirement plans. Permits taxpayers who have already received a minimum distribution in 2008 or before July 1, 2009, to recontribute such distribution to their retirement plans by July 1, 2009.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2009-01-16 00:00:00

Incentive to Serve Tax Act - Amends the Internal Revenue Code to allow employers a business tax credit for 25% of wages paid to employees while such employees are performing certain services (e.g., services advancing the improvement of education, health care access, energy conservation, economic opportunities for economically disadvantaged individuals, and disaster preparedness and response) for charitable organizations and community agencies. Limits the amount of wages eligible for such credit to $100,000 per employee.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2009-01-26 00:00:00

Commuter Benefits Equity Act of 2009 - Amends the Internal Revenue Code to equalize and increase to $230, with a cost-of-living adjustment after 2009, the tax exclusion for both transportation and parking fringe benefits. Extends such benefits to federal employees.
Topic: Labor — Employee Benefits
Subject: Immigration
Date: 2009-02-05 00:00:00

Save Our Small and Seasonal Businesses Act of 2009 - Amends the Immigration and Nationality Act to extend for three years after the date of enactment of this Act the annual cap exemption for returning H-2B aliens (temporary nonagricultural worker). Provides that such amendment shall: (1) take effect as if enacted on December 1, 2008; and (2) apply only to petitions with an approved start date in FY2009-FY2011.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2009-02-09 00:00:00

Defined Contribution Fee Disclosure Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to prohibit an administrator of an individual account plan that includes a qualified cash or deferred arrangement from contracting for services to the plan unless the administrator has received in advance a written statement that describes the services to be provided, identifies any other entity performing such services, provides the expected total annual service charges allocated among specified components, and discloses financial relationships with, or free or discounted services provided by, other parties. Limits applicability of such requirements to contracts for services with a total cost that equals or exceeds $5,000 per plan year or .01% of the value of plan assets at the end of the preceding plan year. Requires an individual account plan administrator that permits a participant or beneficiary to exercise control over account assets to provide to the participant or beneficiary a notice containing specified information on investment options 15 days prior to the participant's initial investment and the effective date of any material change in such options.Requires the Secretary of Labor to prescribe a model statement and a model notice.Requires the Secretary to make available to small employers: (1) educational and compliance materials concerning service providers; and (2) services to assist in finding and understanding affordable investment options. Requires the Secretary to: (1) survey and publish annually any data on plan investment options; (2) notify the applicable regulatory authority about any service provider engaged in a pattern or practice that precludes compliance; (3) annually audit a representative sampling of individual account plans; and (4) recommend ways to simplify employee pension plan reporting and disclosure requirements.
Topic: Labor — Employee Benefits
Subject: Health
Date: 2009-02-26 00:00:00

Access to Cancer Clinical Trials Act of 2009 - Amends the Public Health Service Act, the Employee Retirement Income Security Act of 1974 (ERISA), and the Internal Revenue Code to prohibit a group health plan from: (1) denying an eligible participant or beneficiary with cancer participation in clinical trials related to the prevention or treatment of cancer that are federally funded or conducted under an investigational new drug application reviewed by the Food and Drug Administration (FDA); (2) denying (or limiting or imposing additional conditions on) the coverage of routine patient costs for items and services furnished in connection with such participation; or (3) discriminating against an individual on the basis of such participation. Includes as routine patient costs all items and services provided in the clinical trial that are otherwise generally available to a qualified individual, with certain exceptions. Applies such prohibitions to coverage offered in the individual market and coverage offered through the Federal Employees Health Benefits Program. Makes this Act effective January 1, 2009. Requires the Secretary of Health and Human Services to study the impact on group health plans of requiring them to cover routine patient care costs for individuals with serious and life threatening diseases other than cancer.
Topic: Labor — Employee Benefits
Subject: Health
Date: 2009-03-17 00:00:00

Pre-existing Condition Patient Protection Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, and the Internal Revenue Code to prohibit a group health plan from: (1) imposing any preexisting condition exclusion; or (2) providing for an affiliation period for coverage offered by a health maintenance organization (HMO). Defines an "affiliation period" as a period of time before health insurance coverage becomes effective. Requires each health insurance issuer offering coverage in the group market in a state to accept every employer in the state that applies for such coverage. Revises provisions governing individual health insurance coverage to apply certain prohibitions related to denying coverage and preexisting condition exclusions to coverage offered in an area (currently, a state). Requires the Secretary of Health and Human Services to report to Congress concerning the occurrence of adverse selection as a result of this Act. Requires health insurance issuers to which this Act applies to submit to the Secretary specified information on enrollees and claims. Directs the Secretary to require that group health plans and health insurance issuers provide data to the Secretary for compliance purposes. Sets forth civil penalties for violations. Directs the Government Accountability Office (GAO) to report to the Secretary on: (1) the impact of this Act and other relevant federal laws; and (2) this Act's effect on the affordability of health insurance coverage and on the expansion of coverage and reductions in the number of uninsured and underinsured.
Topic: Labor — Employee Benefits
Subject: Armed forces and national security
Date: 2009-03-19 00:00:00

National Guard and Reserve Retired Pay Equity Act of 2009 - Amends the National Defense Authorization Act for Fiscal Year 2008 to back-date to September 11, 2001, the period of active duty or performed active service, in support of a contingency operation or in other emergency situations, for which members of Ready Reserve components of the Armed Forces shall receive credit in determining eligibility for early receipt of non-regular service retired pay.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2009-03-25 00:00:00

Church Plan Clarification Act of 2009 - Amends Internal Revenue Code pension plan provisions to: (1) apply a special rule for determining the status of an employer participating in a church plan as a member of a controlled group of entities; and (2) allow certain tax-free transfers to and mergers of church plans that are maintained by the same church or association of churches. Amends the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) to apply limitations on benefits and contributions under qualified employee plans to certain church defined benefit plans. Includes within the definition of plan under the Employee Retirement Income Security Act of 1974 (ERISA) an employee benefit plan which is a church plan for purposes of ERISA automatic enrollment provisions. Allows church plans and their supporting organizations to invest plan assets in a group trust (as defined by Internal Revenue Service Revenue Rulings).
Topic: Labor — Employee Benefits
Subject: Armed forces and national security
Date: 2009-04-20 00:00:00

National Guard and Reserve Retired Pay Equity Act of 2009 - Amends the National Defense Authorization Act for Fiscal Year 2008 to back-date to September 11, 2001, the period of active duty or performed active service, in support of a contingency operation or in other emergency situations, for which members of Ready Reserve components of the Armed Forces shall receive credit in determining eligibility for early receipt of non-regular service retired pay.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2009-04-28 00:00:00

Workforce Health Improvement Program Act of 2009 - 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.