jiayi-li23/proxann_data huggingface dataset:
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2013-12-10 00:00:00

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

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

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

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

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

 Amends the Railroad Unemployment Insurance Act to extend through December 31, 2014, the temporary increase in extended unemployment benefits.

Makes a change in application of a certain requirement (nonreduction rule) to a state whose federal-state EUC agreement was terminated in 2013, under which the federal government would reimburse a state unemployment compensation agency making EUC payments to individuals who have exhausted all rights to regular unemployment compensation under state or federal law and meet specified other criteria.

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

Declares that the nonreduction rule shall not apply to a state whose EUC agreement was terminated in 2013. Allows such a state, however, to enter into a subsequent federal-state EUC agreement on or after enactment of this Act if, taking into account this inapplicability of the nonreduction rule, it would otherwise meet the requirements for an EUC agreement. (Thus allows such a subsequent EUC agreement to permit payment of less than the average weekly unemployment compensation benefit paid on or after June 2, 2010.)
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2013-12-17 00:00:00

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

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

 Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and September 30, 2014, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

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

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

 Amends the Railroad Unemployment Insurance Act to extend through March 31, 2014, the temporary increase in extended unemployment benefits.

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

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

 Declares that the nonreduction rule shall not apply to a state which has enacted a law before December 1, 2013, that, upon taking effect, would violate the nonreduction rule. Allows a state whose agreement was terminated, however, to enter into a subsequent federal-state EUC agreement on or after enactment of this Act if, taking into account this inapplicability of the nonreduction rule, it would otherwise meet the requirements for an EUC agreement. (Thus allows such a subsequent EUC agreement to permit payment of less than the average weekly unemployment compensation benefit paid on or after June 2, 2010.)
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2013-12-20 00:00:00

Amends the Internal Revenue Code to extend through 2014 the equalization of the exclusion from gross income for employer-provided mass transit and parking benefits.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2014-01-14 00:00:00

Clarity for Military Retiree Health Care Act - Amends the Internal Revenue Code, with respect to the tax exclusion of benefits under cafeteria employee benefit plans, to allow a participant in a cafeteria plan which permits a revocation of an election during a period of coverage and a new election based upon a change in status event, to treat an event that causes an employee to become eligible for coverage under the TRICARE health care program for military personnel as a change in status event.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2014-01-29 00:00:00

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

Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code, with respect to employer pension benefit plans, to: (1) allow employers to maintain a tax-exempt multiple employer pension benefit plan even if the employers sponsoring the plan share no common interest, (2) modify requirements for secure deferral arrangements with respect to nondiscrimination and employer matching contributions, and (3) allow employers with not more than 100 employees a business-related tax credit to cover increased matching contributions required by this Act.
Topic: Labor — Employee Benefits
Subject: Finance and financial sector
Date: 2015-01-06 00:00:00

Protecting Employees and Retirees in Municipal Bankruptcies Act of 2015

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

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

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

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

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

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

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

Sets forth procedures for court appointment of an authorized representative if a labor organization elects not to serve as one, or if the retired employees are not covered by a collective bargaining agreement.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2015-01-22 00:00:00

Automatic IRA Act of 2015

 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 an automatic IRA arrangement and to provide participants with an annual statement setting forth payments, earnings, value, and other specified information; (3) impose a penalty on employers who fail to provide eligible employees access to an automatic IRA arrangement; (4) allow employers who do not have more than 100 employees a tax credit for costs associated with establishing an automatic IRA arrangement; and (5) increase the dollar limitation on the tax credit for small employer pension plan startup costs.

Establishes an Automatic IRA Advisory Group to make recommendations regarding automatic IRA investment options.

Requires the Secretary and the Secretary of Labor to jointly conduct feasibility studies on: (1) extending spousal consent requirements to automatic IRA arrangements; (2) automatically transferring amounts saved by employees in retirement bonds into alternative, private sector, diversified investments when employees' automatic IRA balances reach a certain dollar level; (3) using investment data to notify individuals with multiple small balance retirement accounts of consolidation options; and (4) using investment arrangements associated with automatic IRAs to assist in addressing the problem of abandoned accounts.

Directs the Secretaries to prescribe administrative guidance for the use of multiple employer plans by December 31, 2015.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2015-01-27 00:00:00

Retirement Security Act of 2015

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

Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code, with respect to employer pension benefit plans, to: (1) allow employers to maintain a tax-exempt multiple employer pension benefit plan even if the employers sponsoring the plan share no common interest, (2) modify requirements for secure deferral arrangements with respect to nondiscrimination and employer matching contributions, and (3) allow employers with not more than 100 employees a business-related tax credit to cover increased matching contributions required by this Act.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2015-01-28 00:00:00

CEO-Employee Paycheck Fairness Act of 2015 

Amends the Internal Revenue Code to deny a publicly held corporation a tax deduction for the payment of performance-based remuneration in excess of $1 million to any of its current or former officers or directors if such corporation does not meet the pay fairness requirement established by this Act. Deems the pay fairness requirement to be satisfied if: (1) the average compensation paid by the employer for all applicable U.S. employees for the taxable year exceeds the inflation and productivity growth adjusted average (i.e., $118,450 in 2015) of such compensation for the preceding taxable year; and (2) the aggregate compensation paid by the employer to or for all applicable employees for the taxable year is not less than the aggregate of such compensation for the preceding taxable year.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2015-02-02 00:00:00

Permanent IRA Charitable Contribution Act of 2015

(Sec. 2) This bill amends the Internal Revenue Code to make permanent the exclusion from gross income of distributions from individual retirement accounts made for charitable purposes.

(Sec. 3) This provision exempts the budgetary effects of this Act from entry on PAYGO scorecards under the Statutory Pay-As-You-Go Act of 2010.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2015-02-10 00:00:00

New IDEA Act or the New Illegal Deduction Elimination Act

Amends the Internal Revenue Code to deny a tax deduction for wages and benefits paid to or on behalf of an unauthorized alien. Extends to six years the period for assessing and collecting underpayments of tax due to deductions claimed for wages paid to unauthorized aliens.

Directs the Commissioner of Social Security and the Secretaries of Homeland Security (DHS) and the Treasury to jointly establish a program to share information that may lead to the identification of unauthorized aliens. Requires the Secretary of the Treasury to provide taxpayer identity information to the Commissioner of Social Security and the DHS Secretary on employers who paid nondeductible wages to unauthorized aliens and on the aliens to whom such wages were paid.

Amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 to: (1) make permanent the E-Verify Program for verifying the employment eligibility of alien workers, (2) apply such program to current employees in addition to new hires, (3) establish a rebuttable presumption that employers who participate in the E-Verify Program and obtain confirmation of identity and employment eligibility have not violated hiring requirements under such Act, and (4) allow employers participating in the E-Verify Program to make a conditional offer of employment pending final verification of the identity and employment eligibility of the job applicant.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2015-02-11 00:00:00

Amends the Internal Revenue Code to expand the special rule for the exclusion from gross income of amounts received by an employee from a governmental accident or health plan to include amounts paid from plans established by or on behalf of a state or political subdivision.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2015-02-12 00:00:00

Healthy Families Act

 Requires certain employers, who employ 15 or more employees for each working day during 20 or more workweeks a year, to permit each employee to earn at least 1 hour of paid sick time for every 30 hours worked.

Authorizes small employers with fewer than 15 employees to provide the same paid sick time, but allows them to opt out. Requires any small employer that opts out to provide at least 56 hours of unpaid sick time to each employee per calendar year.

Declares that an employer shall not be required to permit an employee to earn more than 56 hours of paid sick time in a calendar year, unless the employer chooses to set a higher limit.

Allows employees to use such time to: (1) meet their own medical needs; (2) care for the medical needs of certain family members (including a domestic partner or the domestic partner's parent or child); or (3) seek medical attention, assist a related person, take legal action, or engage in other specified activities relating to domestic violence, sexual assault, or stalking.

Prohibits an employer from interfering with an employee's exercise of such rights.

Directs the Secretary of Labor to exercise certain investigative and enforcement authority for employees covered by this Act, the Family and Medical Leave Act of 1993, or the Government Employee Rights Act of 1991. Grants the same authority, for employees under their jurisdiction, to the Librarian of Congress, the Comptroller General, the Board of Directors of the Office of Compliance, and the Merit Systems Protection Board.

Authorizes civil actions by employees, individuals, or their representatives for damages or equitable relief against employers who violate this Act.

Waives a state's sovereign immunity with respect to a suit brought by an employee of a federally-assisted state program or activity for relief authorized under this Act.

Requires the Commissioner of Labor Statistics to compile information annually on paid sick time and the Comptroller General to study related matters.

Declares that nothing in this Act shall be construed to discourage employers from adopting or retaining more generous leave policies.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2015-02-26 00:00:00

Accountability in Unemployment Act of 2015 

 Amends title III (Grants to States for Unemployment Compensation) of the Social Security Act to require state laws to deny unemployment compensation to applicants unless they undergo drug testing and test negative.

Requires a retest after a 30-day waiting period for applicants who test positive for any one of several specified drugs.

Denies unemployment compensation for five years to any applicant who tests positive for drugs three or more times.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2015-03-18 00:00:00

Flexibility for Working Families Act

Authorizes an employee to request from an employer a temporary or permanent change in the terms or conditions of the employee's employment if the request relates to: (1) the number of hours the employee is required to work, (2) the times when the employee is required to work or be on call for work, (3) where the employee is required to work, or (4) the amount of notification the employee receives of work schedule assignments. Sets forth certain employer duties with respect to such requests.

Makes it unlawful for an employer to interfere with any rights provided to an employee under this Act. Authorizes an employee to file a complaint with the Secretary of Labor for any violations of such rights. Provides for the investigation and assessment of civil penalties or the award of relief for alleged violations, including the review in federal courts of appeal of orders of the Secretary.

Requires the Secretary and certain federal agency administrative officers to provide information and technical assistance to employers, labor organizations, and the general public regarding compliance with this Act.

Requires the Administrator of the Wage and Hour Division of the Department of Labor to issue guidance on compliance with the Fair Labor Standards Act that provides a flexible work environment through changes in employee terms and conditions of employment provided in this Act.

Applies the requirements of this Act to certain classes of employees, including employees of the Government Accountability Office and the Library of Congress.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2015-04-16 00:00:00

Employee Benefits Protection Act of 2015

 Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require the mandatory summary description of a group health plan to declare: (1) whether the plan permits either the plan sponsor or any participating employer to unilaterally modify or terminate plan benefits affecting employees, retirees, and beneficiaries; and (2) when and to what extent plan benefits are fully vested with respect to these individuals.

Presumes that retiree health benefits cannot be modified or terminated as of the date an employee retires or completes 20 years of service with the employer. Allows this presumption to be overcome only upon a showing, by clear and convincing evidence, that the employee, before becoming a plan participant, was made aware, in clear and unambiguous terms, that the plan allowed for such a modification or termination of benefits.

Amends the National Labor Relations Act to make it an unfair labor practice for a labor organization and employer to enter into a contract or agreement to modify a previous agreement in a manner that results in a reduction or termination of retiree health insurance benefits, if the modification occurs after the retiree's retirement date.

Directs the Government Accountability Office to report to Congress on strategies used by corporations to avoid obligations to pay promised employee and retiree benefits.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2015-04-28 00:00:00

Vested Employee Pension Benefit Protection Act

Amends the Internal Revenue Code to allow employees in the building and construction industry to make distributions from their tax-exempt multi-employer pension plan at age 55 if they are not separated from employment at the time of such distributions and were participants in such plan on or before April 30, 2013, and the plan provides for payment of separate accrued benefits when the employee attains the plan's normal retirement age. Suspends payment of distributions for such building and construction industry employees if their multi-employer plan is in endangered or critical status.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2015-04-29 00:00:00

Stop Subsidizing Multimillion Dollar Corporate Bonuses Act 

Amends the Internal Revenue Code, with respect to the $1 million limitation on the deductibility of employee compensation, to: (1) extend such limitation to any individual who is a current or former officer, director, or employee of a publicly-held corporation; (2) eliminate the exemption from such limitation for compensation payable on a commission basis or upon the attainment of a performance goal; and (3) make such limitation applicable to all publicly-held corporations that are required by the Securities and Exchange Commission to register securities and provide periodic reports to their investors.