jiayi-li23/proxann_data huggingface dataset:
Topic: Labor — Employee Benefits
Subject: Health
Date: 2009-10-26 00:00:00

Amends the Employee Retirement Income Security Act of 1974 (ERISA) to preclude federal preemption of a cause of action brought under state law by a participant or beneficiary under a group health plan to recover damages resulting from personal injury or for wrongful death against the plan, the plan sponsor, any health insurance issuer offering health insurance coverage in connection with the plan, or any managed care entity in connection with the plan if such cause of action arises by reason of a medically reviewable decision denying a benefits claim. Allows such a cause of action under state law against any employer or other plan sponsor maintaining the plan (or against an employee of such an employer or sponsor acting within the scope of employment) to the extent that there was direct participation by the employer or other plan sponsor (or employee) in such decision. Declares that this waiver of federal preemption does not apply (that is, ERISA does supersede state law) with respect to: (1) any cause of action against an employer or other plan sponsor maintaining the plan (or against an employee of such an employer or sponsor acting within the scope of employment), except where the employer or plan sponsor (or employee) participated directly in the decision to deny the claim; or (2) a right of recovery, indemnity, or contribution by a person against an employer or other plan sponsor (or such an employee) for damages assessed against the person pursuant to a cause of action under state law allowed by this Act.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2009-10-27 00:00:00

Preserve Benefits and Jobs Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to: (1) allow a sponsor of a single-employer defined benefit pension plan to elect in 2009 or 2010 extended amortization periods (9 or 15 years) for investment losses incurred in prior years; (2) allow an increase in the valuation range of plan assets; (3) use the funded status of a plan in 2008 to determine benefit restrictions in 2009 and 2010 and prohibit the use of credit balances by pension plans that are under 80% funded in the prior year; (4) exclude plan-related administrative expenses (including investment expenses) from normal cost targets; (5) delay until 2012 the application of certain benefit restrictions to collectively bargained plans; and (6) require a 120% funding target for plans adopting ad hoc amendments that allow lump sum benefits payments and increased plan liabilities. Revises rules relating to information reporting and reportable events. Calculates the amount of any pension plan guarantee by the Pension Benefit Guaranty Corporation (PBGC) using the date of plan termination rather than the date of a plan bankruptcy filing. Amends ERISA provisions relating to multiemployer pension plans to: (1) allow such plans to elect alternative amortization plans and valuation methods in 2009 and 2010 for investment losses; (2) extend by five years the funding improvement period for plans in endangered or critical status; (3) permit multiemployer plans to merge or form alliances with other plans; and (4) increase PBGC guarantees for insolvent plans to increase participant benefits.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2009-10-27 00:00:00

Amends the Internal Revenue Code to establish a permanent 6.0% tax rate on wages paid to employees under the Federal Insurance Contributions Act (FICA).
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2009-10-28 00:00:00

Back to Work Tax Credit Act - Amends the Internal Revenue Code to allow employers a work opportunity tax credit for hiring long-term unemployed individuals. Defines "long-term unemployed individual" as an individual certified as receiving federal or state unemployment compensation for not less than 26 consecutive weeks during the one-year period ending on the hiring date.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2009-11-19 00:00:00

Keep Americans Working Act - Declares that the purpose of this Act is to keep Americans working by strengthening and expanding short-time compensation programs that provide employers with an alternative to layoffs. Requires the Secretary of Labor to: (1) provide guidance to states in enacting short-term compensation programs; and (2) award start-up grants to state agencies in states that have enacted programs and meet certain requirements. Amends the Internal Revenue Code to define "short-time compensation program" as one in which: (1) participation of an employer is voluntary; (2) an employer reduces the number of hours worked by employees through certifying that such reductions are in lieu of temporary layoffs; (3) an employee whose workweek that has been reduced by at least 10% is eligible for unemployment compensation; (4) an eligible employee may participate in an employer-sponsored job skills training program; and (5) an employer is required to certify that continuation of employee health and retirement benefits will not be affected by participation in the program. Directs the Secretary to make payments to a state's unemployment compensation trust fund for the payment of unemployment compensation if the Secretary approves a state's application for certification to operate a short-time compensation program that requires the maintenance of health and retirement employee benefits.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2009-11-19 00:00:00

Sensible Transparency for Retirement Plans Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require a service provider which contracts or makes arrangements with a party in interest for office space, or legal, accounting, or other reasonable services necessary for the establishment or operation of a defined benefit plan and defined contribution pension plan to disclose to the plan administrator: (1) the services to be provided; and (2) the total compensation to be received for them. Requires the plan administrator of an individual account plan that permits a participant or beneficiary to exercise control over account assets to provide to the participant or beneficiary a notice containing the direct fees and expenses charged against the account and information on investment options 10 business days before the participant's initial investment and the effective date of any material change in such information. Adds new requirements for quarterly benefit statements, including specified periodic account information for participants and beneficiaries. Allows plans with 100 or fewer participants and beneficiaries to issue an annual pension benefit statement instead of quarterly statements. Requires the Secretary to make available to: (1) employers educational and compliance materials concerning compliance with requirements for disclosure of investment options to plan participants or beneficiaries; and (2) participants and beneficiaries educational materials to assist them in understanding such disclosures. Prescribes civil penalties for plan administrators or other persons who fail or refuse to provide required pension benefit statements to plan participants or beneficiaries.
Topic: Labor — Employee Benefits
Subject: Agriculture and food
Date: 2009-12-01 00:00:00

Feed All Struggling Americans Act of 2009 - Amends the Food and Nutrition Act of 2008 to exclude from household income for food stamp eligibility purposes any unemployment benefits received for a continuous period exceeding 26 weeks.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2009-12-02 00:00:00

Shortening Hours and Retaining Employees Credit Act of 2009 or the SHARE Credit Act of 2009 - Amends the Internal Revenue Code to allow employers a refundable tax credit for wage subsidies paid to employees whose hours are reduced in accordance with a qualified work share program (i.e., a written employer plan under which employees work fewer hours without a reduction in pay). Limits the amount of such credit to the lesser of $3,000 per employee or 10% of the wages for periods in which an employee's hours are reduced under a work share program.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2009-12-02 00:00:00

Helping Unemployed Workers Act - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the Emergency Unemployment Compensation (EUC) program through March 31, 2011. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend through April 1, 2011: (1) federal-state agreements increasing regular unemployment compensation payments to individuals; and (2) requirements that federal payments to states cover 100% of EUC. Requires the Secretary of Labor to establish a program under which the Secretary shall make payments to any state unemployment trust fund (including the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands) to be used for the payment of unemployment compensation if the Secretary approves an application to receive 100% reimbursement for up to 26 weeks for a short-time compensation program. Bars payments to a state for benefits paid to an individual who is employed by an employer: (1) whose workforce during the three months preceding the date of the submission of the employer's short-time compensation plan has been reduced by temporary layoffs of more than 20%; (2) on a seasonal, temporary, or intermittent basis; or (3) engaged in a labor dispute.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2009-12-02 00:00:00

Local Officials Tax Relief Act of 2009 - Amends the Internal Revenue Code and Title II (Old Age, Survivors, and Disability Insurance) of the Social Security Act to exempt from social security taxes remuneration paid to any elected or appointed member of any general governing board, commission, or committee of any political subdivision of a state if such remuneration is not more than $1,300 and is paid for service performed on or after January 1, 2009.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2009-12-10 00:00:00

Employees Pension Security Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require assets of single-employer pension plans to be held in trust by joint boards of trustees. Requires plan sponsors and administrators to provide all material investment information in an accurate form to participants and beneficiaries. Authorizes the Secretary to assess civil penalties for violations of certain information requirements. Sets forth additional requirements for plan termination, to prevent abuse of the bankruptcy and termination process, including requirements relating to: (1) distress termination; (2) bankruptcy court decrees, and the right to intervene to challenge them; (3) consideration of alternatives by the Pension Benefit Guaranty Corporation (PBGC) and the plan sponsor; (4) PBGC efforts at consulting on alternatives with plan participants and their union representatives; and (5) notice of the right to challenge determinations relating to plan termination. Amends federal bankruptcy law to include, in a priority order for recovery of expenses and claims, allowed unsecured claims for benefit liabilities to participants and beneficiaries under a single-employer plan in connection with the plan termination, in excess of the benefits payable to them by the PBGC in connection with such termination.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2009-12-16 00:00:00

Save More for Your Own Retirement Act of 2009 - Amends the Internal Revenue Code to: (1) eliminate contribution limitations to tax-exempt retirement plans; and (2) increase from 10 to 25% the penalty for premature distributions from such plans that are attributable to contributions made after 2009.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2010-01-12 00:00:00

Amends the Internal Revenue Code to extend through 2010 the suspension of minimum distribution requirements for tax-exempt retirement plans.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2010-02-04 00:00:00

Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to permit the plan sponsor of a multiemployer pension plan to amortize net investment losses incurred from qualified fraudulent investment schemes after August 31, 2008, over a 40-year period in equal annual installments.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2010-02-09 00:00:00

Small Business Job Creation Act of 2010 - Amends the Internal Revenue Code to allow small business employers whose gross receipts in the preceding taxable year did not exceed $20 million or who did not employ more than 200 full-time employees a work opportunity tax credit for hiring unemployed individuals as full-time employees during 2010 or 2011. Doubles the rate of such credit for employers located in counties with high unemployment rates.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2010-02-25 00:00:00

Unemployment Insurance Extension Act of 2010 - 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 FY2010. Postpones the termination of the program until February 28, 2011. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend through FY2010: (1) federal-state agreements increasing regular unemployment compensation payments to individuals; and (2) 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 September 30, 2010, 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.)
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2010-03-02 00:00:00

Stop Unfair Taxes Act of 2010 - Amends the Internal Revenue Code to suspend, for taxable years beginning after December 31, 2009, and before January 1, 2013, the taxation of unemployment compensation.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2010-03-25 00:00:00

Targeted Job Creation and Business Investment Act - Allows a reduction in 2010 and 2011 of an employer's payroll taxes by a specified percentage of the amount by which such employer increases aggregate payroll over the preceding calendar year for employees in high unemployment areas hired after February 3, 2010, and before January 1, 2012. Amends the Internal Revenue Code to make permanent the tax credit for increasing research activities, bonus depreciation, and the increased (to $250,000) expensing allowance for depreciable business assets.
Topic: Labor — Employee Benefits
Subject: Health
Date: 2010-04-13 00:00:00

Dental Coverage Value and Transparency Act of 2010 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to prescribe certain health care coverage value and transparency requirements for dental benefits under group health plans.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2010-04-15 00:00:00

Young Savers' Tax Credit Act of 2010 - Amends the Internal Revenue Code to allow a $500 annual tax credit for contributions to retirement plans by individuals who are age 30 or younger. Requires such contributions to equal at least 1% of such individuals' compensation.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2010-04-20 00:00:00

Amends the Internal Revenue Code with respect to state plans for payment of unemployment benefits to prohibit the denial of benefits to employees of educational institutions (other than those providing instructional, research, or administrative services) for any period between two successive academic years or terms that lasts longer than four weeks.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2010-05-04 00:00:00

21st Century Full Employment and Training Act - Directs the Secretary of Labor to establish a Full Employment National Trust Fund. Amends the Internal Revenue Code to impose a tax on certain covered securities transactions, payable by trading facilities that deal in such transactions. Requires amounts collected to be deposited into the Fund for: (1) Employment Opportunity Grants to states, local governments, and Indian tribes for job creating activities in communities where the rate of unemployment is higher than a specified graduated percentage for a number years; and (2) the Secretary to fund Workforce Investment programs. Directs the Secretary to convene a national employment conference to bring together leaders of small and larger business, labor, government, and other parties to discuss employment, with particular attention to structural unemployment and the plight of disadvantaged youth.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2010-05-05 00:00:00

Employee Stock Ownership Plan Promotion and Improvement Act of 2010 - Amends the Internal Revenue Code to: (1) exempt certain distributions, including dividends, by S corporations to an employee stock ownership plan (ESOP) from the penalty tax for premature employee benefit plan withdrawals; (2) exempt deductions for ESOP dividends from corporate alternative minimum tax adjustments based on adjusted earnings and profits; (3) allow deferral of the recognition of gain for certain sales to ESOPs sponsored by any domestic corporation, including S corporations; (4) allow reinvestment of ESOP stock proceeds eligible for nonrecognition of gain in certain mutual funds; and (5) modify certain ESOP stock ownership rules. Amends the Small Business Act to allow a majority-owned ESOP business concern to continue to qualify for loans, preferences, and other programs under such Act.
Topic: Labor — Employee Benefits
Subject: Health
Date: 2010-05-06 00:00:00

PBM Audit Reform and Transparency Act of 2010 - Amends the Public Health Service Act, the Employee Retirement Income Security Act of 1974 (ERISA), the Internal Revenue Code, and part D (Voluntary Prescription Drug Benefit Program) of title XVIII (Medicare) of the Social Security Act to prohibit a group health plan from entering into a contract with any pharmacy benefit manager (PBM) to manage the prescription drug coverage provided under the plan, or to control the costs of such coverage, unless the PBM satisfies the following requirements. Requires the PBM to report at least annually to each plan, including regarding the PBM's payments to pharmacies, payments received by the PBM from plans and drug manufacturers, and information on generic drugs. Sets forth provisions governing the interaction between a PBM and pharmacies that contract with the PBM, including: (1) requiring the PBM to disclose reimbursement information; (2) requiring prompt payment for clean claims; (3) prohibiting the exclusion of qualified pharmacies from participation in a network; and (4) requiring a pharmacy owner to sign a contract with a PBM before assuming responsibility to participate in a network managed by the PBM. Prohibits a PBM from requiring or offering incentives to a beneficiary to fill a prescription at a pharmacy that the PBM has an ownership interest in or at a pharmacy with an ownership interest in the PBM. Sets forth requirements for PBM audits of a contract pharmacy, including requirements for prior written notice and an appeals process. Establishes limitations on a PBM seeking to sell, lease, or rent utilization or claims data that a PBM possesses as a result of a contract with a health plan, including requiring a PBM to: (1) provide prior notification of, and receive written approval from, the plan; and (2) provide an opportunity for covered individuals to opt-out of a sale, leasing, or renting of data related to such individual. Prohibits a PBM from directly contacting a covered individual without express written permission of the plan and the individual. Limits data sharing with PBM-owned pharmacies or pharmacies with ownership interests in the PBM. Applies the provisions of this Act to health insurance coverage offered in the individual market.
Topic: Labor — Employee Benefits
Subject: Government operations and politics
Date: 2010-05-11 00:00:00

Improving Access to Workers' Compensation for Injured Federal Workers Act - Amends the Federal Employees' Compensation Act to include physician assistants, nurse practitioners, clinical nurse specialists, certified nurse midwives, and certified registered nurse anesthetists as eligible providers of medical, surgical, and hospital services and supplies under such Act.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2010-06-24 00:00:00

Gulf Coast Access to Savings Act of 2010 - Amends the Internal Revenue Code to allow tax-free distributions, up to $50,000 in any taxable year, from retirement plans on or after April 20, 2010, and before January 1, 2011, for individuals whose principal place of abode is in Florida, Alabama, Mississippi, Louisiana, or Texas and who sustained an economic loss caused by the explosion on and sinking of the Deepwater Horizon offshore drilling unit, the resulting discharge of oil in the Gulf of Mexico, or the effects of such discharge on the economy in the affected areas. Provides tax incentives for the use of distributions by individuals in affected states to make home purchases. Increases to $100,000 the amount which may be borrowed without penalty from an employer benefit plan by individuals in affected states.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2010-06-30 00:00:00

Responsible COBRA, Unemployment, and Poverty Extension 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 FY2010. Postpones the termination of the program until March 1, 2011. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend through FY2010 requirements that federal payments to states cover 100% of EUC. Amends the American Recovery and Reinvestment Act of 2009 (ARRA) to extend through FY2010, premium assistance for COBRA benefits (health insurance continuation benefits under the Consolidated Omnibus Budget Reconciliation Act of 1985). Prescribes a special rule for an individual who experiences a qualifying event related to a termination of employment on or after June 1, 2010, and before the enactment of this Act. Applies to all COBRA continuation coverage, including state continuation coverage programs, with respect to such individual rules similar to those in the ARRA: (1) extending the election period for, and the effect on, COBRA continuation coverage; and (2) requiring a notice of such action by the administrator of a group health plan. Amends the Department of Defense Appropriations Act, 2010 to extend the use of 2009 poverty guidelines through FY2010. Prohibits the Secretary of Health and Human Services (HHS) from publishing updated poverty guidelines for 2010 until after such date. Rescinds pro rata the unobligated balance of each amount appropriated or made available under ARRA (except under title X: Military Construction and Veterans Affairs of division A), so that the aggregate amount of such rescissions equals $27 billion to offset the net increase in spending resulting from this Act.