jiayi-li23/proxann_data huggingface dataset:
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2011-02-09 00:00:00

Emergency Unemployment Compensation Expansion Act of 2011 - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Revises the formula for making Tier-1 credits in an applicant's EUCA for a benefit year. Increases the figures in the formula (the lesser of which shall be the amount credited): (1) from 80% to 131% of the total amount of regular compensation (including dependents' allowances) payable to the individual during the benefit year, and (2) from 20 to 34 times the individual's average weekly benefit amount for the benefit year. Authorizes a state to elect to pay Tier-2, Tier-3, or Tier-4 extended unemployment compensation (EUC), or a combination of them, before payment of an increased Tier-1 EUC until the state determines that such increased Tier-1 EUC may be paid without undue delay. Authorizes a state to pay extended compensation to an otherwise eligible individual before any additional EUC is paid under this Act, if the individual claimed extended compensation for at least one week of unemployment after the initial exhaustion of EUC. Extends the program until September 22, 2012.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2011-02-10 00:00:00

National Commission on State Workers' Compensation Laws Act of 2011 - Establishes the National Commission on State Workers' Compensation Laws. Requires the Commission to: (1) review the findings and recommendations of the previous National Commission on State Workmen's Compensation Laws, and (2) study and evaluate state workers' compensation laws to determine their adequacy and whether additional remedies should be available to ensure the payment of benefits and medical care.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2011-02-10 00:00:00

Amends title XII (Advances to State Unemployment Fund) of the Social Security Act, as added by the Assistance for Unemployed Workers and Struggling Families Act, to extend through December 31, 2012, the waiver of certain interest payments on advances made to states from the federal unemployment account in the Unemployment Trust Fund. (Thus continues temporary assistance for states with such advances.)
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-02-11 00:00:00

Retirement Savings Access Act of 2011- Amends the Internal Revenue Code to allow certain individuals who have received federal or state unemployment compensation for 26 consecutive weeks to take penalty-free distributions from tax-exempt retirement plans.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-02-11 00:00:00

Amends the Internal Revenue Code to allow tax-free rollovers from tax-exempt retirement plans, annuities, and deferred compensation plans into a simple individual retirement account.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2011-02-11 00:00:00

Lifetime Income Disclosure Act - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require the quarterly pension benefit statement furnished to a participant or beneficiary with the right to direct the investment of assets in his or her account under an individual account plan to include a lifetime income disclosure at least once during any 12-month period. Requires such lifetime income disclosure to set forth the lifetime income stream equivalent of the participant's or beneficiary's total benefits accrued. Defines a lifetime income stream equivalent of the total benefits accrued as the monthly annuity payment the participant or beneficiary would receive if those total accrued benefits were used to provide lifetime income streams to a qualified joint and survivor annuitant. Directs the Secretary of Labor to: (1) issue a model lifetime income disclosure, written in a manner which can be understood by the average plan participant; and (2) prescribe assumptions that plan administrators may use in converting total accrued benefits into lifetime income stream equivalents. Declares that no plan fiduciary, plan sponsor, or other person shall have any liability under ERISA solely by reason of the provision of lifetime income stream equivalents derived in accordance with such assumptions and related rules and including explanations contained in the model lifetime income disclosure.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-02-15 00:00:00

Telework Tax Incentive Act - Amends the Internal Revenue Code to allow an employer or an employee a tax credit, up to $1,000 per year, for teleworking expenses incurred by or on behalf of a teleworking employee under an arrangement whereby such employee teleworks not less than 75 days per year. Defines "telework" as performing work functions, using electronic information and communication technologies, thereby reducing or eliminating the physical commute to and from the traditional worksite.
Topic: Labor — Employee Benefits
Subject: Social welfare
Date: 2011-02-17 00:00:00

No Social Security for Illegal Immigrants Act of 2011 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to exclude from creditable wages and self-employment income any wages earned for services by aliens performed in the United States, and self-employment income derived from a trade or business conducted in the United States, while the alien was not authorized to be so employed or to perform a function or service in such a trade or business.
Topic: Labor — Employee Benefits
Subject: Housing and community development
Date: 2011-02-17 00:00:00

Community Regeneration, Sustainability, and Innovation Act of 2011 - Directs the Secretary of Housing and Urban Development (HUD) to carry out a demonstration program, under multiyear cooperative agreements with local governments meeting certain criteria (or consortia of them), to encourage and test innovative vacant property reclamation and urban infrastructure renewal strategies in older industrial cities, their suburbs, and metropolitan areas with a history of severe population and employment loss, blight, and decay caused by vacant properties. Limits such agreements to local governments experiencing: (1) at least 15% population loss since 1970, or (2) prolonged population, income, and employment loss resulting in substantial levels of housing vacancies and abandonments concentrated in more than one neighborhood or geographic area within a jurisdiction or jurisdictions. Specifies as vacant property and program capacity activities establishment of: (1) local or regional land banks; (2) recovered building materials reuse and recycling infrastructure, facilities, and technical support; (3) local government purchasing requirements for deconstruction to make use of existing building materials stock in new and rehabilitation construction; and (4) the ability of state and local courts and administrative agencies to address problems caused by vacant and abandoned properties, and to facilitate their transfer to public control under a local or regional land bank. Enumerates other related activities, including: (1) expansion and improvement of code enforcement capabilities; (2) development of data and information systems such as comprehensive real property systems, early warning systems, and vacant property inventory and tracking systems; and (3) amendment or reform of state and local property tax foreclosure procedures. Specifies stabilization, design, development, reuse, and planning and policy innovation activities. Prohibits the use of grant funds for specified other activities, including: (1) demolition of public housing or historic properties, or (2) clean-up or redevelopment of brownfield sites. Requires an applicant local government or consortium to establish a regeneration plan for the community or region. Authorizes the Secretary to make grants to local governments (and consortia of them) for development of regeneration plans and for sustainability demonstration projects. Directs the Secretary to convene a Federal Interagency Regeneration Communities Coordinating Council to develop federal agency support plans for communities receiving such grants.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2011-03-10 00:00:00

Equal Access to COBRA Act of 2011 - Amends the Internal Revenue Code, the Employee Retirement Income Security Act (ERISA), and Public Health Service Act to expand COBRA coverage (health insurance continuation benefits) to include an employee's domestic partner and any dependent child of the domestic partner.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-03-29 00:00:00

Promotion and Expansion of Private Employee Ownership Act of 2011 - Amends the Internal Revenue Code to: (1) extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities to an S corporation-sponsored employer stock ownership plan (ESOP); and (2) allow a tax deduction for 50% of the interest incurred on loans to S corporation-sponsored ESOPs for the purchase of employer securities. Directs the Secretary of the Treasury to establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations. Amends the Small Business Act to define "ESOP business concern" and allow such a concern to continue to qualify for loans, preferences, and other programs under such Act.
Topic: Labor — Employee Benefits
Subject: Health
Date: 2011-04-01 00:00:00

Earned Retiree Healthcare Benefits Protection Act of 2011 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to establish an enforceable obligation on sponsors of group health plans to restore health benefits previously taken away from plan participants to the extent such benefits were cancelled or altered after their retirement. Prohibits group health plans from reducing retiree health benefits after the retirement of a plan beneficiary. Requires such plans to adopt provisions barring post-retirement reductions in retiree health benefits. Requires group health plan sponsors to grant benefit restoration to retired plan participants. Authorizes the Secretary of Labor to waive or vary requirements for benefit restoration if compliance with such requirements would: (1) be adverse to the interests of plan participants in the aggregate, (2) not be administratively feasible, and (3) cause substantial business hardship to plan sponsors. Authorizes the Secretary to assess civil penalties for violations of this Act.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-04-13 00:00:00

Housing Recovery Act of 2011 - Amends the Internal Revenue Code to allow a premature distribution from a tax-exempt retirement plan without penalty if such distribution is used to acquire a residence which has been in foreclosure for one year prior to the date of such acquisition and such residence is not sold or otherwise disposed of for two years beginning on the date of such acquisition.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-04-14 00:00:00

Small Businesses Add Value for Employees Act of 2011 or the SAVE Act of 2011 - Amends Internal Revenue Code provisions relating to employer-established simple individual retirement accounts (IRAs) to: (1) repeal certain restrictions on rollovers from simple IRAs, (2) allow employers to elect to terminate qualified salary reduction arrangements at any time during the year, (3) repeal the enhanced 25% penalty on premature withdrawals made from simple IRAs within the first two plan years, (4) allow additional nonelective employer contributions to simple IRAs, (5) establish automatic deferral IRAs, (6) allow a transfer of unused balances in flexible spending arrangements to a qualified retirement or eligible deferred compensation plan, (7) increase the tax credit for small employer pension plan startup costs, and (8) establish multiple small employer retirement plans that provide for automatic employee contributions. Requires the Office of Financial Education of the Department of the Treasury to develop and implement an outreach plan to educate small businesses on the types and benefits of available retirement plans. Requires the Secretaries of the Treasury and Labor to develop recommendations for small businesses to improve retirement outcomes. Requires the Secretary of the Treasury, in consultation with the Secretary of Education, to develop age-appropriate financial literacy curricula for elementary and secondary schools. Amends the Employee Retirement Income Security Act of 1974 (ERISA) to: (1) permit payroll deduction plans for individual retirement accounts or annuities, and (2) require disclosures relating to lifetime income from pension plans and annuities.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-04-15 00:00:00

Dave Thomas Adoption Act of 2011 - Amends the Internal Revenue Code to allow penalty-free withdrawals from individual retirement plans if used to pay adoption expenses, including an enhanced allowance for expenses related to the adoption of a special needs child.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-05-12 00:00:00

Mobile Workforce State Income Tax Simplification Act of 2012 - Prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. Exempts employers from withholding of tax and information reporting requirements for employees not subject to income tax under this Act. Allows an employer, for purposes of determining penalties related to employer withholding or reporting requirements, to rely on an employee's annual determination of the time such employee will spend working in a state in the absence of fraud or collusion by such employee. Exempts from the definition of "employee" for purposes of this Act professional athletes, professional entertainers, and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis. Makes this Act effective on January 1 of the 2nd year that begins after the enactment of this Act. Renders this Act inapplicable to any tax obligation that accrues before the effective date of this Act.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2011-05-12 00:00:00

Pension Benefit Guaranty Corporation Pilots Equitable Treatment Act - Amends the Employee Retirement Income Security Act of 1974 (ERISA), with regard to both single-employer and multiemployer plan guaranteed benefits, to require the Pension Benefit Guaranty Corporation (PBGC) , in the case of commercial airline pilots required by Federal Aviation Administration (FAA) regulation to retire before age 65, to compute the actuarial value of monthly benefits in the form of a life annuity commencing at the required retirement age.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2011-05-12 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 one hour of paid sick time for every 30 hours worked. 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; 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 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 congressional 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 annually 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: Taxation
Date: 2011-05-23 00:00:00

Seniors Financial Security Act of 2011 - Amends the Internal Revenue Code to repeal the inclusion in gross income for income tax purposes of social security and tier 1 railroad retirement benefits.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-05-23 00:00:00

Ready Employers Willing to Assist Reservists' Deployment Act of 2011 or the REWARD Act of 2011 - Amends the Internal Revenue Code to allow employers a tax credit for 50% of the wages paid to their employees on active military duty for more than 90 days as Ready Reserve or National Guard and for 50% of the wages paid to temporary replacement employees.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-05-24 00:00:00

Small Business Tax Equalization and Compliance Act of 2011 - Amends the Internal Revenue Code to extend the tax credit for social security taxes paid for employee cash tips to employers of cosmetologists. Requires employers of cosmetologists to report income and tips of their cosmetologist employees and to provide income and tip information to self-employed cosmetologists to whom they pay more than $600 in the taxable year. Imposes similar reporting requirements upon individuals who rent chairs to cosmetologists. Requires such employers to provide their cosmetologist employees and self-employed cosmetologists with information on the tax and tip reporting obligations of employees and self-employed individuals.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2011-05-24 00:00:00

Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to authorize the Pension Benefit Guaranty Corporation (PBGC), provided certain conditions are met, to allow the sponsor of an underfunded multiemployer benefit plan to accept from an employer a ratified collective bargaining agreement that provides for a reduction in plan employer contributions as well as appropriate reduction in the level of future benefit accruals for plan participants for up to five years during the plan funding adoption period, funding improvement period, rehabilitation adoption period, and rehabilitation period. Conditions such an allowance upon the PBGC's determination that: (1) the contributing employer will be unable to pay its debts when due and to continue business without a reduction in its contribution rates; (2) the contributing employer's aggregate withdrawal liability with respect to all multiemployer pension plans exceeds $750 million (or an appropriate lower amount as the PBGC may determine); (3) the collectability of the withdrawal liability is very doubtful if the contributing employer were to withdraw from the plan; (4) the reduced contributions are not reasonably expected to have an adverse effect on the PBGC deficit; and (5) other creditors, stakeholders, and parties to which the contributing employer is obligated have accepted comparable reductions.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-05-26 00:00:00

Amends the Internal Revenue Code to deny payment of unemployment compensation to employees who are discharged from employment for: (1) being under the influence of, or consuming or otherwise using, alcohol or any controlled substance while performing services for an employer; (2) possessing any controlled substance on the premises of an employer; (3) refusing a request to take a drug test; or (4) testing positive for illegal use of a controlled substance.
Topic: Labor — Employee Benefits
Subject: Immigration
Date: 2011-05-31 00:00:00

Mobilizing Against Sanctuary Cities Act of 2011 - Prohibits a state or local government from receiving federal financial assistance for a minimum of one year if such jurisdiction restricts or prohibits a government entity or official from: (1) sending to or receiving from the responsible federal immigration agency information regarding an individual's citizenship or immigration status, or (2) maintaining or exchanging information about an individual's status. Restores assistance eligibility upon a determination by the Attorney General (DOJ) that the jurisdiction no longer restricts or prohibits such actions. Directs the Attorney General to report each year to Congress regarding state or local jurisdictions that restrict or prohibit such actions.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-06-02 00:00:00

Tax Parity for Health Plan Beneficiaries Act of 2011 - Amends the Internal Revenue Code to: (1) exclude from an employee's gross income employer-provided accident and health plan benefits extended to a domestic partner or non-dependent, non-spouse beneficiary eligible to receive such benefits under an employer plan (i.e., "eligible beneficiary"); (2) exempt such benefits paid to eligible beneficiariees from otherwise applicable employment and unemployment taxes; (3) allow self-employed individuals a tax deduction for the health insurance costs of their eligible beneficiaries; (4) allow tax-exempt voluntary employees' beneficiary associations to provide sick and accident benefits to the domestic partners and non-dependent, non-spouse beneficiaries of their members; (5) allow reimbursement of the medical expenses of an eligible beneficiary from a health savings account (HSA); and (6) extend tax-exempt medical benefits to the eligible beneficiaries of retired employees Directs the Secretary of the Treasury to provide guidance relating to reimbursements from a flexible spending arrangement and a health reimbursement arrangement attributable to an eligible beneficiary as defined by this Act.
Topic: Labor — Employee Benefits
Subject: Social welfare
Date: 2011-06-02 00:00:00

SSI Savers Act of 2011 - Amends title XVI (Supplemental Security Income) (SSI) of the Social Security Act to: (1) increase resource limits for aged, blind, or disabled individuals who do not have an eligible spouse; (2) require an inflation adjustment for such individuals, regardless of whether a spouse is eligible; (3) provide a limited exclusion from resources of certain deferred compensation and education savings arrangements; (4) set forth income rules imputing income from certain deferred compensation arrangements; and (5) eliminate the requirement that SSI recipients apply for periodic payments from certain deferred compensation arrangements.