jiayi-li23/proxann_data huggingface dataset:
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-06-27 00:00:00

Imprisonment for Tax Targeting of Americans Act of 2013 - Amends the Internal Revenue Code to provide for a mandatory fine and prison term of five years (currently, not more than five years) for: (1) unauthorized disclosure of tax return and return information and for unlawful solicitation to obtain such information, and (2) unauthorized inspection of tax returns or return information. Imposes a mandatory fine and a prison term of not more than five years for willful oppression under color of law by U.S. revenue officers and employees (currently, a fine or a prison term, or both, may be imposed).
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-06-27 00:00:00

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Stop Targeting Our Politics IRS Act or the STOP IRS Act - Amends the Internal Revenue Service Restructuring and Reform Act of 1998 to expand existing grounds for termination of the employment of an Internal Revenue Service (IRS) employee to include performing, delaying, or failing to perform (or threatening to perform, delay, or fail to perform) any official action (including any audit) with respect to a taxpayer for purpose of extracting personal gain or benefit or for a political purpose.
Topic: Government Operations — Tax Administration
Subject: Government operations and politics
Date: 2013-07-11 00:00:00

IRS Equal Treatment Act of 2013 - Amends the Internal Revenue Code to: (1) require each officer and employee of the Internal Revenue Service (IRS) to substantiate any expense incurred in carrying out official duties and responsibilities, (2) make IRS officers and employees jointly and severally liable for all expenses for which substantiation requirements are not met, and (3) require the Inspector General for Tax Administration of the Department of the Treasury to report annually on a review of the expense substantiation records required by this Act.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-07-17 00:00:00

Amends the Internal Revenue Code to allow a state, on behalf of a local government, to submit to the Secretary of the Treasury notice of a past-due, legally enforceable local tax obligation for offset against a taxpayer's tax refund. Defines "past-due, legally enforceable local tax obligation" as any debt which: (1) resulted from a judgment determining an amount of tax due to a local government; (2) is no longer subject to judicial review; or (3) resulted from a tax imposed by a local government which has been assessed but not collected, the time for redetermination of which has expired, and which has not been delinquent for more than 10 years.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-07-22 00:00:00

Taxpayer Bill of Rights Act of 2013 - Amends the Internal Revenue Code to require the Commissioner of the Internal Revenue Service (IRS) to ensure that IRS employees are familiar with and act in accordance with taxpayer rights, including the right to be informed, to be assisted, to be heard, to pay no more than the correct amount of tax, to an appeal, to certainty, to privacy, to confidentiality, to representation, and to a fair and just tax system.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-07-22 00:00:00

Stop Playing on Citizens' Cash Act - Prohibits the Internal Revenue Service (IRS) from holding any conference until the Inspector General for Tax Administration of the Department of the Treasury submits to Congress a report certifying that the IRS has implemented all recommendations set forth in the Inspector General's report titled "Review of the August 2010 Small Business/Self-Employed Division's Conference in Anaheim, California" and describing such implementation.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-08-02 00:00:00

IRS Employee Responsibility Act of 2013 - Makes an officer or employee of the Internal Revenue Service (IRS) personally responsible for payment of any awards or costs of litigation arising from official actions taken by such officer or employee that a court finds were in violation of law, vexatious, frivolous, or in bad faith unless such court finds special circumstances that would make an award unjust.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-08-02 00:00:00

IRS Health Records Privacy Act of 2013 - Prohibits any officer or employee of the Internal Revenue Service (IRS) from inspecting protected health information of any individual (defined as individually identifiable health information transmitted by or maintained in electronic or other form or medium, except for information contained in certain education and employment records) except to the extent that such health information directly relates to a criminal violation of the internal revenue laws. Provides for civil and criminal penalties for violations of this Act. Requires the Secretary of the Treasury to notify any individual whose protected health information has been inspected in violation of this Act.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-09-10 00:00:00

IRS Abuse Protection Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide written notice to a taxpayer any time such taxpayer's account, tax return, or return information is accessed by the Department of the Treasury. Requires such notice to include: (1) who accessed such information, (2) the purpose for which such information was accessed, (3) how much information was accessed, (4) a copy of all information accessed, and (5) a notice of taxpayer rights. Prohibits the Secretary from providing access to or disclosing taxpayer information to a state entity conducting an investigation until such entity agrees to notify the Secretary, within one year after the investigation is closed, of the identity of who accessed such information, what was accessed, and why and how such information was accessed.

Requires the Inspector General for Tax Administration of the Department of the Treasury to notify a taxpayer of an investigation by the Inspector General of any unauthorized use of a taxpayer's account, tax return, or tax information and provide full access to any report with respect to such investigation.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-11-18 00:00:00

IRS Accountability Act - Directs the Inspector General for Tax Administration of the Department of the Treasury to conduct annual audits of employees and service contractors of the Internal Revenue Service (IRS) to determine compliance with prohibitions against willful failure to file tax returns or willful understatement of tax liability. Terminates the employment or contract relationship of a service contractor who has willfully failed to file a tax return or who has willfully understated tax liability and debars such service contractor from the procurement process for five years. Prohibits the IRS from entering into a contract with a service contractor unless such contract provides for tax compliance.
Topic: Government Operations — Tax Administration
Subject: Government operations and politics
Date: 2013-12-12 00:00:00

Personal Tax Information Protection Act - Makes it unlawful for any officer or employee of the federal government to: (1) willfully make an unauthorized disclosure of personally identifiable covered information, or (2) conspire to make an unauthorized disclosure. Defines "personally identifiable covered information" as return, return information, and taxpayer return information unless the disclosure of such information is authorized by law.

Makes any person who violates this Act or who willfully aids, abets, counsels, induces, or procures such a violation liable to any person whose personally identifiable covered information has been disclosed.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2014-02-25 00:00:00

ITIN Reform Act of 2014 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to issue an individual taxpayer identification number (ITIN) to an individual only if such individual: (1) submits an application for an ITIN in person at an Internal Revenue Service (IRS) taxpayer assistance center with required documentation, or (2) submits an application in person outside of the United States to an IRS employee or a designee of the Secretary at a U.S. diplomatic mission or consular post with required documentation. Exempts from such requirements: (1) the spouse, or the dependents, without a social security number of a taxpayer who is a member of the U.S. Armed Forces, and (2) nonresident aliens claiming tax treaty benefits.

Requires the Inspector General of the Department of the Treasury for Tax Administration to audit, on a biennial basis, the IRS program for issuance of ITINs pursuant to this Act and report to Congress on such audit.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2014-04-10 00:00:00

America's Small Business Tax Relief Act of 2014 - Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $500,000 expensing allowance for such property, (2) the increased $2,000,000 threshold amount for such property over which the amount of the expensing allowance is reduced, (3) expensing of computer software, and (4) rules for the expensing of qualified real property (i.e., leasehold improvement, restaurant, and retail improvement property).  Allow an inflation adjustment to the dollar amounts of the expensing allowance for taxable years beginning after 2014. Eliminates the exclusion of air conditioning and heating units as property eligible for the expensing allowance.

Prohibits the entry of the budgetary effects of this Act on any PAYGO (Pay-As-You-Go) scorecard.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2014-04-10 00:00:00

Tax Return Preparer Accountability Act of 2014 - Amends the Internal Revenue Code to require the Secretary of the Treasury to regulate tax return preparers who are not otherwise subject to regulation. Authorizes the Secretary to impose a $1,000 penalty for each federal tax return or other document prepared by a tax return preparer during a period in which such preparer: (1) is not in compliance with applicable Treasury regulations, or (2) is suspended or disbarred from acting as a tax return preparer under such regulations.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2014-04-28 00:00:00

Fair Playing Field Act of 2014 - 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).

Provides that for purposes of determining whether a registered representative of a securities broker-dealer is an employee for employment tax purposes, no weight shall be given to instructions from a service recipient which are imposed only in compliance with investor protection standards. Makes this rule applicable to services performed by a broker-dealer after December 31, 1997.
Topic: Government Operations — Tax Administration
Subject: Government operations and politics
Date: 2014-04-30 00:00:00

No Bonuses for Tax Delinquent IRS Employees Act of 2014 - Prohibits the payment of any performance award (including, but not limited to, bonuses, step increases, and time off) to an employee of the Internal Revenue Service (IRS) who owes an outstanding federal tax debt.
Topic: Government Operations — Tax Administration
Subject: Crime and law enforcement
Date: 2014-05-07 00:00:00

Amends the federal criminal code to impose a fine and/or prison term of up to 10 years on any officer or employee of the Internal Revenue Service (IRS) who willfully acts, or purports to act, in his or her official capacity, whether or not under color of law, with the intent to injure, oppress, threaten, intimidate, or single out and subject to undue scrutiny for purposes of harassment any person or organization in any state: (1) based solely or primarily on the political, economic, or social positions held or expressed by such person or organization; or (2) because such person or organization has expressed a particular political, economic, or social position using any words or writing allowed by law.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2014-06-19 00:00:00

Taxpayer Identity Protection Act of 2014 - Amends the Internal Revenue Code to require the statement reporting wages and other tax information to show an identifying number for the employee (currently, requires the employee's social security number).
Topic: Government Operations — Tax Administration
Subject: Government operations and politics
Date: 2014-06-25 00:00:00

Identify and Recover Sent E-Mails Act - Directs the Secretary of the Treasury to: (1) pay a cash award of $1 million to any individual or group who retrieves and submits to Congress the electronic communications sent by Lois Lerner during her employment with the Internal Revenue Service (IRS), and (2) pay a cash award of $500,000 to any individual or group who provides pertinent information sufficient for the prosecution of individuals involved in any illegal activities with respect to the destruction of the electronic communications sent by Lois Lerner during her employment with IRS. Directs payment of such awards from the IRS Taxpayer Services Account.

Limits the amount of funds that may be obligated for IRS employee salaries in 2014 until the electronic communications sent by Lois Lerner have been recovered and submitted to Congress.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2014-07-10 00:00:00

Earnings Advancement and Recovery Now Act or the EARN Act - Amends the Internal Revenue Code to: (1) increase the penalty on paid tax preparers who engage in willful or reckless conduct in understating tax liability or in disregarding tax rules or regulations, (2) extend from two to five years the period during which a taxpayer who claimed an earned income tax credit based on reckless or intentional disregard of rules and regulations is prohibited from receiving such credit, and (3) make applicable to the earned income tax credit the penalty for an erroneous claim for a tax refund or credit.

Directs the Comptroller General (GAO) to conduct a study of, and report on, the effectiveness and impact of the earned income tax credit and the incidence and cause of improper payments with respect to such credit, with recommendations to improve the efficiency and effectiveness of the credit and reduce improper payments.
Topic: Government Operations — Tax Administration
Subject: Government operations and politics
Date: 2014-09-09 00:00:00

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Prohibits any officer or employee of the Internal Revenue Service (IRS) from using a personal email account to conduct official business.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2014-09-09 00:00:00

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Amends the Internal Revenue Code to require the Secretary of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service (IRS) Office of Appeals of an adverse determination with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2014-09-09 00:00:00

(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosection.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2014-09-18 00:00:00

Directs the Secretary of the Treasury to implement security measures in the electronic tax return filing process designed to prevent tax refund fraud from being perpetrated through electronic identity theft, including the use of security questions that allow for electronic matching of the answers to establish the taxpayer's identity.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-01-22 00:00:00

End Wasteful Tax Loopholes Act - Expresses the sense of the Senate that Congress should enact legislation to: (1) eliminate wasteful tax loopholes; (2) eliminate corporate tax loopholes and wasteful tax breaks for special interests; (3) enhance tax fairness by reforming or eliminating tax breaks that provide excessive benefits to millionaires and billionaires; (4) crack down on tax cheaters and close the tax gap; (5) use the revenue saved by curtailing tax loopholes to reduce the deficit and reform the federal tax code; (6) address provisions in the tax code that make it more profitable for companies to create jobs overseas than in the United States; and (7) reform the tax code in a manner that promotes job creation, competitiveness, and economic growth.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-02-28 00:00:00

Tax Return Due Date Simplification and Modernization Act of 2013 - Amends the Internal Revenue Code to change tax return due dates for partnerships (from April 15 to March 15, with a six-month extension), S corporations (from March 15 to March 31), and C corporations (from March 15 to April 15).

Requires the Secretary of the Treasury, for taxable years beginning after December 31, 2013, to modify by regulation the due dates for extensions of tax returns for partnerships, trusts and estates, employee benefit plans, tax-exempt organizations, and certain trust funds. Sets a due date of April 15 for the annual information return of a foreign trust with a U.S. owner and for the report of foreign bank and financial accounts (with extensions until October 15).

Extends the automatic extension for corporation income tax returns from three to six months.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-04-09 00:00:00

Free File Program Act of 2013 - Authorizes and directs the Secretary of the Treasury to continue to operate the Internal Revenue Service (IRS) Free File program (free online individual income tax preparation and electronic filing services provided by the private sector technology industry to lower income taxpayers).
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-04-15 00:00:00

Simpler Tax Filing Act of 2013 - Expresses the sense of Congress that the Internal Revenue Service (IRS) should begin offering pre-prepared tax returns to as many taxpayers as possible by tax year 2018.

Requires the Secretary of the Treasury to report to the House Ways and Means Committee and the Senate Finance Committee on actions necessary to achieve the goal of offering pre-prepared tax returns to taxpayers by tax year 2018, with an analysis of the budgetary, administrative, and legislative barriers to achieving such goal, including the amount of appropriations that would be required.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-05-08 00:00:00

Small Business Payroll Protection Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to establish a registration system for payroll tax deposit agents (defined as any person that provides payroll processing or tax filing and deposit service to one or more employers). Requires such agents to: (1) submit a bond or to submit to quarterly third-party certifications, (2) make certain disclosures to their clients concerning liability for payment of employment taxes, and (3) pay penalties for failing to collect or pay over employment taxes or for attempting to evade or defeat payment of such taxes.

Requires the Secretary of the Treasury to: (1) issue a notice of confirmation of any address change for an employer making employment tax payments, and (2) send such notice to both the employer's former and new address.

Requires officers or employees of the Internal Revenue Service (IRS) who are evaluating an offer-in-compromise of a tax liability to give special consideration to an offer from a taxpayer who has been the victim of fraud.
Topic: Government Operations — Tax Administration
Subject: Crime and law enforcement
Date: 2013-05-14 00:00:00

Taxpayer Nondiscrimination and Protection Act of 2013 - Amends the federal criminal code to set penalties of a fine, up to five years' imprisonment, or both, for any Internal Revenue Service (IRS) employee who engages in misconduct that warrants termination of employment (as specified in the Internal Revenue Service Restructuring and Reform Act of 1998) during the performance of official duties.

Declares that, for purposes of acts and omissions constituting misconduct referred to in that Act, the protections and guarantees afforded under the First Amendment of the Constitution to political speech and political expression shall not fail to be treated as rights under the Constitution.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-06-11 00:00:00

Enrolled Agents Credential Act - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations to regulate the conduct of enrolled agents in their practice before the Internal Revenue Service (IRS). Allows properly licensed enrolled agents to use the credentials or designation as "enrolled agent," "EA," or "E.A."
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-06-25 00:00:00

Amends the Internal Revenue Code to rename the section heading of Internal Revenue Code provisions relating to the individual retirement accounts (IRAs) of married individuals as the Kay Bailey Hutchison Spousal IRA.