jiayi-li23/proxann_data huggingface dataset:
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2010-07-30 00:00:00

Amends the Internal Revenue Code to: (1) exempt certain tax-exempt employee-funded pension plans created before June 25, 1959, from rules imposing a tax on unrelated debt-financed income derived from real property; and (2) make the limits on contributions to such employee-funded pension plans equal to the limits allowed for other tax-exempt retirement accounts.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2010-08-10 00:00:00

Amends the Internal Revenue Code to exempt from income tax individuals who have attained the age of 65 and whose gross income is not more than $50,000.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2010-09-15 00:00:00

Fair Playing Field Act of 2010 - Amends the Internal Revenue Code, with respect to the classification of workers for employment tax purposes, to: (1) repeal the prohibition against issuance of regulations and guidance by the Secretary of the Treasury on workers' employment tax status (i.e., as an employee or as an independent contractor) enacted by the Revenue Act of 1978; (2) direct the Secretary to issue regulations and other guidance to clarify the proper employment status of workers for employment tax purposes; (3) prohibit a retroactive assessment of employment tax, except with respect to certain skilled workers, for tax periods after December 31, 1978, and before a specified reclassification date for worker misclassifications, unless the taxpayer had no reasonable basis for not treating a worker as an employee; (4) require taxpayers who hire independent contractors on a regular and ongoing basis to provide such contractors with notice of their federal tax obligations, the labor and employment law protections that do not apply to them, and their right to seek a status determination from the Internal Revenue Service (IRS); and (5) eliminate reduced penalty provisions for failure to withhold income taxes for taxpayers who lack a reasonable basis for treating a worker as other than an employee (i.e., as an independent contractor).
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2010-09-22 00:00:00

Fresh Fruit and Vegetable Grower Tax Incentive Act of 2010 - Amends the Internal Revenue Code to allow farmers whose gross receipts attributable to fruit and vegetable farming were not more than $500,000 for the previous taxable year a business-related tax credit equal to the lesser of $10,000 or the taxable income attributable to fruit and vegetable farming. Defines "fruit and vegetable farming" as the farming and sale of fruits, vegetables, or both in fresh form generally considered as perishable, but not including any grains or any perishable fruits and vegetables which have been manufactured into articles of food of a different kind or character.
Topic: Macroeconomics — Tax Code
Subject: Economics and public finance
Date: 2010-09-29 00:00:00

State and Local Spending Will Help Save America Act of 2010 - Appropriates $200 billion for quarterly payments to the states in FY2011 and 2012 by the Secretary of the Treasury on the basis of population to supplement state operating budgets. Prohibits the use of such funds to supplement state capital budgets .
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2010-09-29 00:00:00

Heavy Truck Tax Fairness Act of 2010 - Amends the Internal Revenue Code to: (1) repeal the excise tax on heavy trucks and trailers sold at retail; (2) increase the rate of tax on diesel fuel or kerosene to 31.6 cents per gallon; and (3) impose a floor stocks tax with respect to certain taxable fuels..
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2010-09-29 00:00:00

Transportation Finance Innovation Demonstration Act of 2010 - Amends the Internal Revenue Code to impose a vehicle mileage tax on mobile mounted concrete boom pump vehicles. Defines "mobile mounted concrete boom pump vehicle" as a vehicle which is mobile machinery and on which the mounted machinery consists of a concrete boom pump and related subordinate parts.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2010-09-29 00:00:00

Preserving American Income on Dividends Act of 2010 - Repeals the termination date in the Jobs Growth Tax Relief Reconciliation Act of 2003 for provisions reducing individual tax rates on capital gains and dividend income.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2010-09-29 00:00:00

Personal Exemption Fairness Act of 2010 - Amends the Internal Revenue Code to require annual metropolitan statistical area cost-of-living adjustments, beginning after 2010, to the personal tax exemption amount. Directs the Secretary of Labor to determine and publish a cost-of-living index for each metropolitan statistical area.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2010-09-29 00:00:00

Amends the Internal Revenue Code to exclude from gross income a discharge of indebtedness incurred to pay for certain long-term care expenses.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2010-09-29 00:00:00

Amends the Internal Revenue Code to establish, on a permanent basis, a zero percent tax rate for the net capital gains of individuals and corporations for purposes of the regular and alternative minimum tax. Eliminates the terminating date in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (i.e., December 31, 2008) for provisions that reduce the capital gains tax rate for individuals.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2010-09-29 00:00:00

Noise Reduction Act of 2010 - Amends the Internal Revenue Code to allow a 30% nonbusiness energy tax credit for the cost of installing noise abatement property in a taxpayer's principal residence that is located in an area of the United States which is determined by the Secretary of Transportation to be impacted by noise from trains or airplanes.
Topic: Macroeconomics — Tax Code
Subject: Transportation and public works
Date: 2010-11-16 00:00:00

Authorizes states to return to the Secretary of Transportation certain unobligated stimulus funds made available for high speed rail and intercity rail projects under title XII of Division A of the American Recovery and Reinvestment Act of 2009. Requires the Secretary to deposit such funds into the general fund of the Treasury for federal budget deficit reduction.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2010-11-18 00:00:00

Targeted Tax Lien Act of 2010 - Amends the Internal Revenue Code to require the Secretary of the Treasury to determine, prior to filing a notice of tax lien for unpaid taxes, that: (1) the lien attaches to distrainable property; (2) the benefit to the government of filing such lien outweighs the harm to the taxpayer; and (3) the filing of such lien will not jeopardize the taxpayer's prospective ability to comply with tax laws or an otherwise viable business taxpayer's prospective ability to secure funding to maintain business operations. Amends the Fair Credit Reporting Act to limit the period in which certain released or erroneously filed federal tax liens may be reported on a consumer 's credit report.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2010-11-29 00:00:00

Taxpayer Receipt Act of 2010 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide individual taxpayers via U.S. mail by October 15 of each year a tax receipt for income taxes reported for the preceding taxable year. Requires such tax receipt to: (1) state the amount of taxes paid by, and any refund made to, the taxpayer; (2) contain tables listing expenditures in categories of the federal budget and the 10 most costly tax expenditures; (3) contain an annual budget review prepared by the Secretary in consultation with the Congressional Budget Office (CBO); and (4) contain the Internet address of the website of the Department of Treasury providing more detailed tax and spending information.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2010-12-08 00:00:00

Homebuyer Tax Credit Renewal Act of 2010 - Amends the Internal Revenue Code to reinstate the first-time homebuyer tax credit for one year beginning on the enactment date of this Act.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2010-12-15 00:00:00

End Tax Uncertainty Act of 2010 - Makes permanent: (1) the Economic Growth and Tax Relief Reconciliation Act of 2001; (2) provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 that reduce income tax rates on dividend and capital gains income; and (3) the repeal, after December 31, 2010, of the estate, gift, and generation-skipping transfer tax. Amends the Internal Revenue Code to: (1) provide for annual increases, between 2010 and 2020, in the amount of the alternative minimum tax (AMT) exemption amount for single and married taxpayers; (2) allow a permanent offset against the AMT for certain nonrefundable tax credits; and (3) reduce to 25% the maximum income tax rate for corporations, including personal service corporations.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2010-12-16 00:00:00

Permanent Tax Relief Act of 2010 - Makes permanent: (1) the Economic Growth and Tax Relief Reconciliation Act of 2001; and (2) provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 that reduce income tax rates on dividend and capital gains income. Amends the Internal Revenue Code to: (1) provide for annual increases, between 2010 and 2020, in the amount of the alternative minimum tax (AMT) exemption amount for single and married taxpayers; and (2) allow a permanent offset against the AMT for certain nonrefundable tax credits.
Topic: Macroeconomics — Tax Code
Subject: Economics and public finance
Date: 2010-12-17 00:00:00

National Emergency Employment Defense Act of 2010 - Replaces Federal Reserve notes with United States Money. Instructs the Secretary of the Treasury to originate United States Money to address any negative fund balances resulting from a shortfall in available government receipts to fund government appropriations. Subjects to criminal and civil penalties any person who creates or originates United States Money by lending against deposits through "fractional reserve banking." Prohibits borrowing by the Secretary or by any federal agency or department, independent establishment of the executive branch, or any other instrumentality of the United States (other than a national bank, federal savings association, or federal credit union) from any source other than the Secretary. Requires the Secretary to begin to retire all outstanding instruments of U.S. indebtedness by payment in full of the amount legally due the bearer in United States Money. Prescribes requirements for the entry of United States Money into circulation. Directs the Secretary to purchase all net assets in the Federal Reserve System, including the Federal reserve banks. Requires return to any member bank in the form of United States Money of any reserves held by any Federal reserve bank. Establishes: (1) the Monetary Authority to establish monetary supply policy and monitor the nation's monetary status; (2) the Bureau of the Federal Reserve to administer the origination and entry into circulation of United States Money; (3) the Emergency Board to recommend to Congress when a national emergency requires the President to issue a certification of emergency for the exercise of authority by the Monetary Authority as lender of last resort; and (4) a revolving loan fund in the Treasury for relending to banking institutions. Sets forth a conversion process to replace fractional reserve banking with the lending of United States Money. Sets a ceiling on interest rates. Requires the Monetary Authority to instruct the Secretary to disperse monetary grants to states for public infrastructure, education, health care and rehabilitation, pensions, and paying for unfunded federal mandates. Directs the Secretary to make recommendations to Congress for payment of a tax-free Citizens Dividend to all U.S. citizens residing in the United States in order to provide liquidity to the banking system at the commencement of this Act, before governmental infrastructure expenditures have had a chance to work into circulation. Prescribes requirements for federal funding of education programs, coverage of any deficits in Social Security Trust Fund account, a universal health care plan, resolution of aspects of the mortgage crisis, and a program of interest-free lending of United States Money to state and local governmental entities.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-01-07 00:00:00

Amends the Internal Revenue Code to make permanent the election to deduct state and local sales taxes in lieu of state and local income taxes.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-01-07 00:00:00

Strengthen the Earned Income Tax Credit Act of 2009 - Amends the Internal Revenue Code to: (1) make permanent the reduction in the marriage penalty applicable to the earned income tax credit; (2) increase the rate of such credit for families with three or more children and for individuals without children; (3) modify earned income tax credit requirements relating to abandoned spouses and qualifying children; and (4) repeal provisions denying such credit for individuals with excessive investment income.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-01-06 00:00:00

Amends the Internal Revenue Code to allow an exclusion from gross income for income attributable to the discharge of indebtedness relating to securities issued by certain financial entities and discharged after December 31, 2008, and before January 1, 2011.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-01-06 00:00:00

Permanent Internet Tax Freedom Act of 2009 - Amends the Internet Tax Freedom Act to make permanent the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-01-06 00:00:00

Amends the Internal Revenue Code to treat income earned by mutual funds from interests holding certain gold, silver, platinum, or palladium bullion that are regularly traded on an established U.S. securities market as qualifying income (i.e., passed through and taxed at individual income tax rates).
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-01-06 00:00:00

Telephone Excise Tax Repeal Act of 2009 - Amends the Internal Revenue Code to repeal the excise tax on communication services (i.e., local telephone service, toll telephone service, and teletypewriter exchange service).
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-01-06 00:00:00

Modernize Our Bookkeeping In the Law for Employee's Cell Phone Act of 2009 - Amends the Internal Revenue Code to remove certain limitations on the tax deduction for employee use of cellular telephones.
Topic: Macroeconomics — Tax Code
Subject: Economics and public finance
Date: 2009-01-06 00:00:00

Expresses the sense of Congress that it is necessary to ensure that Congress is presented with reliable information from the Congressional Budget Office (CBO) and the Joint Committee on Taxation as to the dynamic macroeconomic feedback effects to changes in federal law and the probable behavioral responses of taxpayers, businesses, and other parties to such changes. Requires the Joint Committee and CBO, using among other methods dynamic estimating techniques, to prepare fiscal estimates of each proposed change in federal revenue law on the basis of assumptions that estimate the probable behavioral responses of personal and business taxpayers and other relevant entities to such change and its dynamic macroeconomic feedback effects. Applies such requirement only to proposed changes that, pursuant to static fiscal estimates, have a fiscal impact exceeding $250 million in any fiscal year.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-01-12 00:00:00

Amends the Internal Revenue Code to extend through 2010 the additional standard tax deduction for real property taxes for taxpayers who do not itemize their tax deductions.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-01-14 00:00:00

Amends the Internal Revenue Code to make permanent: (1) the special depreciation allowance for certain property acquired after December 31, 2007 (bonus depreciation); and (2) the increased $250,000 expensing allowance for depreciable business assets.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-01-21 00:00:00

Amends the Internal Revenue Code to provide that volunteers who use their automobiles for the benefit of a charitable organization may exclude from their gross income reimbursements for their automobile operating expenses at the same level as business employees (i.e., 55 cents per mile in 2009). Increases criminal sanctions and monetary penalties for: (1) underpayments or overpayments of tax due to fraud; (2) attempts to evade or defeat tax; (3) willful failure to file tax returns, supply information, or pay tax; and (4) fraud and false statements.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-01-21 00:00:00

Amends the Internal Revenue Code to: (1) allow a five-year carryback of net operating losses for taxable years beginning or ending during 2007, 2008, or 2009; and (2) suspend the 90% alternative minimum tax limitation on carrybacks and carryovers of net operating losses in such years.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-01-22 00:00:00

Fair Tax Act of 2009 - Repeals the income tax, employment tax, and estate and gift tax. Redesignates the Internal Revenue Code of 1986 as the Internal Revenue Code of 2009. Imposes a national sales tax on the use or consumption in the United States of taxable property or services. Sets the sales tax rate at 23% in 2011, with adjustments to the rate in subsequent years. Allows exemptions from the tax for property or services purchased for business, export, or investment purposes, and for state government functions. Sets forth rules relating to: (1) the collection and remittance of the sales tax; and (2) credits and refunds. Allows a monthly sales tax rebate for families meeting certain size and income requirements.Grants states the primary authority for the collection of sales tax revenues and the remittance of such revenues to the Treasury. Sets forth administrative provisions relating to: (1) the filing of monthly reports and payments of tax; (2) accounting methods; (3) registration of sellers of goods and services responsible for reporting sales; (4) penalties for noncompliance; and (5) collections, appeals, and taxpayer rights. Directs the Secretary of the Treasury to allocate sales tax revenues among: (1) the general revenue; (2) the old-age and survivors insurance trust fund; (3) the disability insurance trust fund; (4) the hospital insurance trust fund; and (5) the federal supplementary medical insurance trust fund. Prohibits the funding of the Internal Revenue Service (IRS) after FY2013. Establishes in the Department of the Treasury: (1) an Excise Tax Bureau to administer excise taxes not administered by the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF); and (2) a Sales Tax Bureau to administer the national sales tax. Terminates the sales tax imposed by this Act if the Sixteenth Amendment to the U.S. Constitution (authorizing an income tax) is not repealed within seven years after the enactment of this Act.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-01-26 00:00:00

Timber Revitalization and Economic Enhancement Act II of 2009 - Amends the Internal Revenue Code to make permanent: (1) the reduction in the rate of tax on the net timber gain of corporations; and (2) rules for the treatment of timber real estate investment trust (REIT) gains, mineral royalty income, and prohibited transactions.
Topic: Macroeconomics — Tax Code
Subject: Finance and financial sector
Date: 2009-02-04 00:00:00

Special Inspector General for the Troubled Asset Relief Program Act of 2009 - (Sec. 2) Amends the Emergency Economic Stabilization Act of 2008 to grant the Special Inspector General (SIG) authority to conduct, supervise, and coordinate an audit or investigation of any action taken with regard to the Troubled Asset Relief Program (TARP) that the SIG deems appropriate.Prohibits any audit or investigation, however, of any action related to: (1) graduated authorization to purchase troubled assets; (2) oversight and audits by the Comptroller General; (3) the Comptroller General's study and report on margin authority; and (4) the Congressional Oversight Panel.Treats the Office of the SIG for TARP as one of those federal Inspector General offices whose agents may carry a firearm, make arrests with or without a warrant, and seek and execute arrest, search, and seizure warrants under the Inspector General Act of 1978 without first receiving an determination of eligibility by the Attorney General.(Sec. 3) Authorizes the SIG to exercise specified employment authorities for additional personnel, but not after six months following enactment of this Act.Prohibits any period of appointment from exceeding the date on which the Office of the SIG terminates.States that if an annuitant receiving an annuity from the Civil Service Retirement and Disability Fund becomes employed within the Office of the SIG for the Troubled Asset Relief Program, such annuity shall continue. Limits such allowance to: (1) not more than 25 employees at any time as designated by the SIG; and (2) only pay periods beginning after the enactment of this Act.(Sec. 4) Requires the Secretary of the Treasury to either: (1) take action to address deficiencies identified by a report or investigation of the SIG or other auditor engaged by the TARP; or (2) certify to congressional committees that no action is necessary or appropriate.Instructs the SIG to work with Inspectors General of designated federal agencies to: (1) avoid duplication of effort; and (2) ensure comprehensive oversight of TARP.Makes the SIG a member of the Council of the Inspectors General on Integrity and Efficiency until termination of the Office.(Sec. 5) Requires the SIG to: (1) report quarterly to certain congressional committees on SIG activities; (2) report to Congress by September 1, 2009, on the use of any funds received by a financial institution under TARP; and (3) make the latter report available to the public, including on the home page of the SIG's website within 24 hours after its submission to Congress.(Sec. 6) Requires funding for the office of the SIG to be made available not later than seven days after the date of enactment of this Act. (Sec. 7) Makes the Special Inspector General for Iraq Reconstruction and the Special Inspector General for Afghanistan Reconstruction members of the Council of the Inspectors General on Integrity and Efficiency until the termination of their respective Offices.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-02-09 00:00:00

Art and Collectibles Capital Gains Tax Treatment Parity Act - Amends the Internal Revenue Code to: (1) eliminate the 28% capital gains tax rate for collectibles, thus allowing gain from the sale of collectibles (including art works) to be taxed at the 15% tax rate applicable to other investment property; and (2) allow the creator of a literary, musical, artistic, or scholarly property a fair market value tax deduction for the donation of such property to a tax-exempt organization, if properly appraised and donated no sooner than 18 months after its creation.
Topic: Macroeconomics — Tax Code
Subject: Health
Date: 2009-02-12 00:00:00

Hospice Protection Act - Establishes a temporary moratorium on the phase out of the Medicare hospice Budget Neutrality Adjustment Factor (BNAF). Directs the Secretary of Health and Human Services, between enactment of this Act and December 31, 2009, to recompute and apply the final Medicare hospice wage index for FY2009 as if the BNAF had remained in place with no reduction.