jiayi-li23/proxann_data huggingface dataset:
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2013-04-18 00:00:00

Public Employee Pension Transparency Act - Amends the Internal Revenue Code to deny tax benefits relating to bonds issued by a state or political subdivision during any period in which such state or political subdivision is noncompliant with specified reporting requirements for state or local government employee pension benefit plans.

Requires plan sponsors of a state or local government employee pension benefit plan to file with the Secretary of the Treasury a report for each plan year beginning on or after January 1, 2014, setting forth: (1) a schedule of the funding status of the plan, (2) a schedule of contributions by the plan sponsor for the plan year, (3) alternative projections for each of the next 60 plan years of the cash flows associated with the current plan liability, (4) a statement of the actuarial assumptions used for the plan year, (5) a statement of the number of plan participants who are retired or separated from service and are either receiving benefits or are entitled to future benefits and those who are active under the plan, (6) a statement of the plan's investment returns, (7) a statement of the degree to which unfunded liabilities are expected to be eliminated, (8) a statement of the amount of pension obligation bonds outstanding, and (9) a statement of the current cost of the plan for the plan year.

Directs the Secretary  to develop model reporting statements and create and maintain a public website, with searchable capabilities, for purposes of posting plan information required by this Act.

Exempts the United States from liability for any future shortfall in any state or local government employee pension plan.
Topic: Labor — Employee Benefits
Subject: Government operations and politics
Date: 2013-05-08 00:00:00

Fighting for American Jobs Act of 2013 - Directs each federal agency that provides contracts, grants, loans, or loan guarantees to businesses to require, as a condition of such assistance, that such businesses provide annually information on: (1) the number of employees employed in the United States and its territories and possessions and the number employed outside the United States, as well as wage information on U.S. employees; and (2) the percentage of the workforce that has been laid off or forced to resign during the preceding year. Prohibits, until the situation is corrected, subsequent federal assistance to businesses that lay off a greater percentage of workers in the United States and its territories and possessions than in other countries.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2013-05-16 00:00:00

Automatic IRA Act of 2013 - 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) establish an Automatic IRA Advisory Group to make recommendations regarding investment options; (5) allow employers who do not have more than 100 employees a tax credit for costs associated with establishing an automatic IRA arrangement; and (6) increase the dollar limitation on the tax credit for small employer pension plan startup costs.

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.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2013-05-17 00:00:00

Amends the Employee Retirement Income and Security Act of 1974 (ERISA) to exclude appraisers of employee stock ownership plans (ESOPs) from the meaning of a fiduciary subject to ERISA.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2013-05-22 00:00:00

Paid Vacation Act - Amends the Fair Labor Standards Act to require: (1) upon enactment of this Act, each employer who employs 100 or more employees to provide each employee one week of paid vacation during each 12-month period; and (2) beginning three years after enactment of this Act, each employer who employs 50 or more employees to provide each employee one week of paid vacation during each 12-month period, and each employer that employs 100 or more employees to provide each employee two weeks paid vacation during each 12-month period, beginning on the employee's first anniversary of employment.

Requires an employee to provide the employer not less than 30 days' prior notice of his or her intent to take paid vacation, including the date the paid vacation will begin.

Requires the Secretary of Labor to conduct: (1) a public awareness campaign, through the Internet and other media, to inform the public of the entitlement to paid leave under the Act; and (2) a study on workplace productivity and the effect of paid leave on such productivity.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2013-05-23 00:00:00

Charitable Pension Flexibility Act of 2013 - Amends the Pension Protection Act of 2006, as amended by the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, to allow the sponsor of a multiple-employer defined benefit pension plan to elect for a plan to cease to be treated as an eligible charity plan for plan years beginning after December 31, 2013. Permits revocation of such an election, however, only with the consent of the Secretary of the Treasury.

Allows a plan sponsor also to elect to apply specified requirements with respect to the shortfall amortization base in minimum funding standards for such plans.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2013-05-23 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: Labor and employment
Date: 2013-05-23 00:00:00

Helping Individuals Return to Employment Act or HIRE Act - Authorizes the Secretary of Labor to award competitive grants to eligible entities to hire unemployed individuals age 16 and older to perform a minimum of 20 hours per week of work to benefit certain communities, including activities such as public works, beautification, historic restoration, tutoring, and adult education.

Restricts such grants to eligible entities located in or primarily serving in a community designated either as a renewal community, an empowerment zone, or a historically underutilized business zone (HUBZone), if the unemployment rate in the area is higher than 7% during the 3-month period preceding award of the grant.

Requires that priority in the award of grants be given to individuals who have been unemployed for more than a year.

Prescribes certain grant limitations.
Topic: Labor — Employee Benefits
Subject: Armed forces and national security
Date: 2013-06-12 00:00:00

Veterans Pension Protection Act - Provides that if a veteran eligible for a pension for service or for a non-service-connected disability, or the spouse of such veteran, disposes of a resource that was part of such veteran's estate for less than its fair market value within three years before applying for such pension, then the Secretary of Veterans Affairs (VA) shall deny or discontinue the pension payment for months beginning on the date of such disposition and ending when the uncompensated value of such resource is reached. Provides the same denial or discontinuance in the case of a veteran eligible for an increased pension payment on account of a child, unless the Secretary determines that such denial or discontinuance would work an undue hardship.

Applies the same denial or discontinuance, with the same undue hardship exception, in the case of: (1) a veteran's surviving spouse who disposes of a covered resource for less than fair market value within such period, and (2) an increased pension for such spouse on account of a child.

Requires the Secretary, at the time a veteran, surviving spouse, or child applies for such a pension, to: (1) inform the individual of such requirements, and (2) obtain information to determine whether a period of ineligibility for such payments will be required.

Requires annual reports from the Secretary, through 2018, on the administration of this Act.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2013-06-14 00:00:00

Jumpstarting Our Business Sector Act of 2013 - Amends the Internal Revenue Code to: (1) eliminate the corporate income tax and the alternative minimum tax (AMT) on corporations in taxable years beginning after 2013; (2) exclude net capital gain from gross income; (3) extend for three years the increased depreciation allowance (bonus depreciation), the 100% expensing allowance for business assets, and the election to accelerate the AMT tax credit in lieu of bonus depreciation; and (4) repeal the estate, gift, and generation-skipping transfer taxes.
Topic: Labor — Employee Benefits
Subject: Health
Date: 2013-06-18 00:00:00

Earned Retiree Healthcare Benefits Protection Act of 2013 - 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.

Establishes the Emergency Retiree Health Loan Guarantee Program. Authorizes the Program to guarantee loans provided by private financial institutions to assist plan sponsors in meeting benefit restoration obligations under this Act. Terminates loan guarantee authority on December 31, 2019.

Authorizes the Secretary to assess civil penalties for violations of this Act.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2013-06-20 00:00:00

Ending Unemployment Payments to Jobless Millionaires Act of 2013 - Prohibits federal funds from being used to make payments of unemployment compensation (including such compensation under the Federal-State Extended Compensation Act of 1970 and the emergency unemployment compensation program under the Supplemental Appropriations Act, 2008) to an individual whose resources in the preceding year were at least $1 million.

Requires an individual's resources to be determined in the same manner as a subsidy eligible individual's resources are determined under the alternative resource standard of the Social Security Act.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2013-06-25 00:00:00

Tax Parity for Health Plan Beneficiaries Act of 2013 - 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 beneficiaries 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: Labor and employment
Date: 2013-06-27 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 (GAO) and the Library of Congress.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2013-06-28 00:00:00

Small Business Job Protection Act of 2013 - Amends the Internal Revenue Code, as amended by the Patient Protection and Affordable Care Act, to redefine "applicable large employer," for purposes of the mandate requiring employers to provide health insurance for their employees, to mean an employer with at least 100 full-time employees (currently, 50).
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2013-07-16 00:00:00

Airline Pilot Pension Fairness 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: Taxation
Date: 2013-07-18 00:00:00

Amends the Internal Revenue Code to waive minimum distribution requirements for tax-exempt retirement plans for calendar years 2013 and 2014.
Topic: Labor — Employee Benefits
Subject: Government operations and politics
Date: 2013-07-19 00:00:00

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

Streamlining Claims Processing for Federal Contractor Employees Act - Transfers authority from the Government Accountability Office (GAO) to the Department of Labor for processing claims for wages due to laborers and mechanics hired by contractors on public works projects.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2013-07-19 00:00:00

Amends the Internal Revenue Code, with respect to the employer mandate to provide employees with minimum essential health care coverage, to provide that seasonal employees of an employer subject to such mandate shall not be taken into account in determining whether such employer is an applicable large employer for purposes of the mandate.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2013-07-25 00:00:00

Permanently Ending Receipt by Prisoners Act - Amends title III (Grants to States for Unemployment Compensation Administration) of the Social Security Act to require the state agency charged with administering a state's unemployment compensation law to seek from the Commissioner of Social Security, and through additional appropriate means, information necessary to carry out any provision of that law which renders ineligible for regular compensation, because he or she is unable to satisfy work requirements, any individual confined in a jail, prison, or other penal institution or correctional facility for conviction of a criminal offense.

Directs the Secretary of Labor to notify any state whose unemployment compensation agency fails to comply substantially with such requirements that further payments (for unemployment benefits) will not be made to the state until there is no longer any such failure.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2013-08-01 00:00:00

Nuclear Workers Compensation Act - Amends the Energy Employees Occupational Compensation Program Act of 2000 to replace the current requirements for occupational illness compensation to the survivors of a Department of Energy (DOE) contractor employee. Requires payment to a survivor of the compensation the deceased contractor employee would otherwise have been paid, if the employee dies after applying for the compensation but before receiving it. Requires payment of the compensation, if no survivors exist, to a claimant's surviving family members.

Requires a survivor eligible for contractor employee compensation under this Act as well as survivor compensation under the regular compensation schedule for survivors to elect one or the other. Prohibits any payment to a survivor of both kinds of compensation.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2013-08-01 00:00:00

Coal Healthcare and Pensions Protection Act of 2013 - Amends the Surface Mining Control and Reclamation Act of 1977 to address potential shortages in the Multiemployer Health Benefit Plan for payment of health care benefits to retired coal miners by expanding the eligible uses of interest transferable to the plan from the Abandoned Mine Reclamation Fund, and supplemental payments from the General Fund of the Treasury.

Requires calculation of such amount by taking into account only those beneficiaries who are actually enrolled in the plan as of enactment of this Act, as well as those retirees whose health benefits, payable directly by an employer in the bituminous coal industry under a coal wage agreement as a result of a bankruptcy proceeding commenced in 2012, would be denied or reduced.

Requires the Secretary of the Treasury to transfer to the trustees of the 1974 United Mine Workers of America (UMWA) Pension Plan a certain additional amount of funds, to pay pension benefits required under that plan, if the $490 million limitation on certain transfers to the UMWA Combined Benefit Fund and distributions to states and Indian tribes exceeds the aggregate amount required to be transferred to them.

 Amends the Internal Revenue Code to prescribe a special rule that employer contributions to an employees' trust or annuity benefit plan providing supplemental benefits solely to participants in a pension plan are neither deductible nor nondeductible as such from the employer's gross income. Subjects such contributions, on the other hand, to deduction as an allowable trade or business expense.

Treats a trust holding the assets of such a pension benefit plan as a tax-exempt organization.

Excludes from taxable wages any payments made to, or on behalf of, an employee or his or her beneficiary under such a plan.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2013-08-01 00:00:00

Help Kids Save for College Act of 2013 - Amends the Internal Revenue Code to exclude from the gross income of an employee amounts, up to $1,000, paid by an employer to a qualified college savings assistance plan for a designated beneficiary.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2013-08-02 00:00:00

Forty Hours is Full Time Act of 2013 - Amends the Internal Revenue Code, with respect to the employer mandate to provide health care coverage, to: (1) modify the formula for calculating the number of full-time employees employed by an applicable large employer subject to the mandate; and (2) define a "full-time employee" as an employee who is employed on average at least 40 hours per week (currently, 30 hours).
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2013-10-30 00:00:00

Small Business Relief and Job Creation Act - 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 100 full-time employees during the preceding taxable year a work opportunity tax credit for hiring unemployed individuals as full-time employees (at least 30 hours per week) during 2014 or 2015. Doubles the rate of such credit for employers located in counties with high unemployment rates.