jiayi-li23/proxann_data huggingface dataset:
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2007-09-12 00:00:00

Independent Contractor Proper Classification Act of 2007 - Amends the Revenue Act of 1978 to: (1) require employers to treat workers misclassified as independent contractors as employees for employment tax purposes upon a determination of misclassification by the Secretary of the Treasury; (2) repeal the ban on Treasury regulations or revenue rulings on employee/independent contractor classifications; and (3) eliminate the defense of industry practice as a justification for misclassifying workers as independent contractors. Requires the Secretary to establish a procedure for workers to petition for a determination of their status as employees or independent contractors. Prohibits employers from retaliating against workers filing a petition. Requires the Secretary to take certain actions upon determining that an employee has been misclassified as an independent contractor, including informing the Department of Labor of such misclassification.Requires the Secretaries of the Treasury and Labor to issue annual reports and exchange information on worker misclassification cases. Directs the Secretary of Labor to: (1) identify and track complaints involving worker misclassification for purposes of enforcing wage and hour laws; and (2) investigate industries identified by the Internal Revenue Service (IRS) as misclassifying workers.Directs the Secretary of Labor to include on workplace posters required by the Fair Labor Standards Act a notice informing workers of their right to seek a status determination (i.e., whether they are employees or independent contractors) from the IRS.Requires employers to: (1) notify their independent contractors of their federal tax obligations, the labor and employment protections inapplicable to independent contractors, and their right to seek a status determination from the IRS; and (2) maintain for three years a list of their independent contractors, including names and tax identification numbers.
Topic: Labor — Employee Benefits
Subject: Finance and financial sector
Date: 2007-09-25 00:00:00

Protecting Employees and Retirees in Business Bankruptcies Act of 2007 - Amends federal bankruptcy law to increase the maximum amount per individual or corporation of unsecured claims ranked in the fourth (wages, salaries, or commissions) and fifth (employee benefit plan contributions) order of priority. Includes within the scope of a claim in bankruptcy certain equity securities held in a defined contribution plan for the benefit of certain individuals. Ranks in sixth order of priority the diminished value of debtor's equity securities held in a defined contribution plan if the employer or plan sponsor committed fraud regarding the plan. Permits within administrative expenses certain severance pay for termination or layoffs. Prohibits certain senior executive compensation from being disproportionate in light of economic concessions by debtor's nonmanagement workforce. Disallows as an administrative expense specified executive compensation enhancements. Revises requirements governing: (1) rejection of collective bargaining agreements; (2) insurance benefits for retired employees; and (3) the status of certain employee benefits in a sale of business assets. Allows defined benefit plan participants to file claims for certain shortfalls in pension benefits. Permits inclusion within the necessary costs and expenses of preserving property the mandatory recovery of unpaid obligations owed to employees. Directs the court to consider the extent to which alternative reorganization plans maintain: (1) jobs; (2) defined benefit plans; and (3) retiree health benefits. Prohibits assumption of deferred compensation for the benefit of insiders or senior management if an employee defined benefit plan has been terminated. Limits the recovery of executive compensation if the debtor has reduced its contractual obligations under either a collective bargaining agreement or retiree benefits plan. Excepts from an automatic stay: (1) a dispute resolution proceeding established by a collective bargaining agreement prior to commencement of bankruptcy; or (2) an award or settlement under such proceeding. Authorizes the bankruptcy trustee to avoid transfers made for the benefit of an insider or certain consultants in anticipation of bankruptcy. Revises prerequisites to court confirmation of a business reorganization plan which continues retiree benefits.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2007-10-18 00:00:00

Home Ownership Mortgage Emergency Act, or the HOME Act - Exempts any qualified mortgage delinquency relief distribution from the 10% additional tax imposed by the Internal Revenue Code on early distributions from qualified retirement plans.Provides that the aggregate amount of distributions received by an individual which may be treated as qualified mortgage delinquency relief distributions for any taxable year shall not exceed the excess (if any) of $100,000, over the aggregate amounts treated as qualified mortgage delinquency relief distributions received by such individual for all prior taxable years.Defines the term "qualified mortgage delinquency relief distribution," with the exception of such aggregate dollar limitation, as any distribution from an eligible retirement plan made on or after the enactment of this Act and before January 1, 2010, to an individual whose: (1) acquisition indebtedness, with respect to the taxpayer's principal residence, is in delinquency for at least 60 days; and (2) adjusted gross income for the taxable year of such distribution does not exceed a specified amount.Declares that qualified mortgage delinquency relief distributions shall not be treated as eligible rollover distributions (thus exempting them from certain trustee to trustee transfer and withholding rules).Treats such relief distributions as meeting certain plan distribution requirements of the Code.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2007-12-13 00:00:00

Defined Contribution Fee Disclosure Act of 2007 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to prohibit an administrator of an individual account plan that includes a qualified cash or deferred arrangement from contracting for services to the plan unless the administrator has received in advance a written statement that describes the services to be provided, identifies any other entity performing such services, provides the expected total annual service charges allocated among specified components, and discloses financial relationships with, or free or discounted services provided by, other parties. Limits applicability of such requirements to contracts for services with a total cost that equals or exceeds $5,000 per plan year or .01% of the value of plan assets at the end of the preceding plan year.Requires an individual account plan administrator that permits a participant or beneficiary to exercise control over account assets to provide to the participant or beneficiary a notice containing specified information on investment options 15 days prior to the participant's initial investment and the effective date of any material change in such options.Requires the Secretary of Labor to prescribe a model statement and a model notice.Requires the Secretary to make available to small employers: (1) educational and compliance materials concerning service providers; and (2) services to assist in finding and understanding affordable investment options. Requires the Secretary to: (1) annually survey and publish data on plan investment options; (2) notify the applicable regulatory authority about any service provider engaged in a pattern or practice that precludes compliance; (3) annually audit a representative sampling of individual account plans; and (4) recommend ways to simplify employee pension plan reporting and disclosure requirements.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2007-12-18 00:00:00

Allows employees of commercial passenger airlines who receive payments from a bankruptcy case filed between September 11, 2001, and January 1, 2007, as compensation for lost pension plan benefits to rollover such payments into an individual retirement account (IRA), except for a Roth IRA, without tax or tax penalty.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2008-01-22 00:00:00

Emergency Unemployment Compensation Extension Act of 2008 - Provides for federal-state agreements under which a state will make temporary extended unemployment compensation payments to individuals who: (1) have exhausted all rights to regular compensation under state or federal law with respect to a benefit year (excluding any benefit year that ended before one year before the enactment of this Act); (2) have no rights to regular compensation or extended compensation with respect to a week under such law or any other state or federal unemployment compensation law; (3) are not receiving compensation for such week under the unemployment compensation law of Canada; and (4) filed an initial claim for regular compensation on or after one year before the enactment of this Act. Requires federal payments to states to cover 100% of such temporary extended unemployment compensation payments. Provides for handling of fraud and overpayments of unemployment compensation.
Topic: Labor — Employee Benefits
Subject: Energy
Date: 2008-04-10 00:00:00

Requires the Secretary of Energy to establish a program to provide health care benefits for workers who: (1) have been employed by a Department of Energy (DOE) contractor to perform duties under a contract for environmental remediation, waste management, decontamination and decommissioning, maintenance, security, and administrative activities at the Fernald Closure Project (Harrison, Ohio), the Mound Closure Project (Miamisburg, Ohio), or the Rocky Flats Environmental Technology Site (Golden, Colorado); and (2) would have qualified for health care benefits available for retirees had the individual's employment not been terminated as a result of the accelerated closure of the site.
Topic: Labor — Employee Benefits
Subject: Commemorations
Date: 2008-05-22 00:00:00

Boy Scouts of America Centennial Commemorative Coin Act - Directs the Secretary of the Treasury to mint and issue up to 350,000 $1 coins in commemoration of the centennial of the founding of the Boy Scouts of America.Requires the coin design to be emblematic of the 100 years of the organization.Restricts issuance of such coins to February 8 through December 31, 2010.Subjects coin sales to a surcharge of $10 per coin.Requires payment of such surcharges to the National Boy Scouts of America Foundation, to be made available to local councils in the form of grants for the extension of Scouting in hard-to-serve areas.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2008-06-03 00:00:00

Home School Opportunities Make Education Sound Act of 2008 - Amends the Internal Revenue Code to allow all taxpayers, including taxpayers who do not itemize their deductions, a tax deduction for expenses relating to the home schooling of their children at the elementary or secondary school level.
Topic: Labor — Employee Benefits
Subject: International affairs
Date: 2008-08-01 00:00:00

Iraq Security Agreement Act of 2008 - Directs the President to report annually to the appropriate congressional committees respecting U.S. security commitments to, and arrangements with, other countries. Directs the Secretary of State and the Secretary of Defense to consult with the appropriate congressional committees respecting negotiations pursuant to the Declaration of Principles between the United States and Iraq. Prohibits any agreement (or the obligation of implementing funds) containing a security commitment to, or security arrangement with, the Republic of Iraq, from entering into force except pursuant to Article II, section 2, clause 2 (relating to treaties) or Article I, section 7, clause 2 (relating to enactment of laws) of the Constitution of the United States.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2008-09-17 00:00:00

Unemployment Compensation Extension Act of 2008 - Amends the Supplemental Appropriations Act, 2008 to revise the formula for Tier-1 amounts a state credits to an applicant's emergency unemployment compensation account (EUCA) for a benefit year. Increases the figures in the formula (the lesser of which shall be the amount credited) from: (1) 50% to 80% of the total amount of regular compensation (including dependents' allowances) payable to the individual during the benefit year; and (2) 13 to 20 times the individual's average weekly benefit amount for the benefit year. Provides an additional Tier-2 period for deposits to an individual's EUCA, using the current formula, if, at the time that the amount established under this Act is exhausted, or at any time thereafter, the individual's state is in an extended benefit period. Prescribes a formula for determining if a state is in an extended benefit period. Allows the Tier-2 period augmentation to be applied to the individual's EUCA only once. Prohibits a Tier-2 augmentation under this Act to an individual's account after March 31, 2009, if the account is exhausted after such date. Extends the period of emergency unemployment compensation. Exempts weeks of unemployment between enactment of this Act and December 8, 2009, 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 of such state provides for payment (at any time or under any circumstances) of regular compensation to an individual for his 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: 2008-09-26 00:00:00

Church Plan Clarification Act of 2008 - Amends Internal Revenue Code pension plan provisions to: (1) apply a special rule for determining the status of an employer participating in a church plan as a member of a controlled group of entities; and (2) allow certain tax-free transfers to and mergers of church plans that are maintained by the same church or association of churches.Amends the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) to apply limitations on benefits and contributions under qualified employee plans to certain church defined benefit plans.Allows church plans and their supporting organizations to invest plan assets in a group trust (as defined by Internal Revenue Service Revenue Rulings).
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2008-09-30 00:00:00

Affordable Tutoring of Our Children Act - Amends the Internal Revenue Code to expand the tax exclusion for employer-provided dependent care assistance to allow employees an additional exclusion for payments of supplemental instructional services assistance to their dependents between the ages of 5 and 19 who have not obtained a high school diploma or been awarded a general education degree. Defines "supplemental instructional services assistance" to include instructional or other academic enrichment services that are: (1) in addition to instruction provided during the school day; (2) specifically designed to increase academic achievement; (3) in the core academic studies of English, reading or language arts, mathematics, science, foreign languages, civics and government, economics, arts, social studies, and geography; and (4) provided by a state certified instructor or accredited organization.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2008-12-08 00:00:00

Unemployment Benefit Tax Suspension Act of 2008 - Amends the Internal Revenue Code to suspend, for taxable years beginning after December 31, 2007, and before January 1, 2010, the taxation of unemployment compensation.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2008-12-08 00:00:00

Amends the Internal Revenue Code to suspend in 2008 and 2009 requirements for minimum distributions from tax-deferred retirement plans. Permits taxpayers who have already received a minimum distribution to recontribute such distribution to their retirement plans.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2009-01-06 00:00:00

Creating Opportunities to Motivate Mass-transit Utilization to Encourage Ridership Act of 2009 or the Commuter Act of 2009 - Amends the Internal Revenue Code to allow employers a refundable tax credit for 50% of the cost of transit passes provided on a tax-free basis to employees.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2009-01-06 00:00:00

Health Care Incentive Act - Directs the Secretary of Labor to allow any employer in interstate commerce that is required by federal or state law to pay a minimum wage rate higher than the current federal rate under the Fair Labor Standards Act of 1938 to include the value of creditable health care benefits in determining the required wage.
Topic: Labor — Employee Benefits
Subject: Law
Date: 2009-01-06 00:00:00

EEOICPA Ombudsman Extension and Enhancement Act of 2009 - Amends the Energy Employees Occupational Illness Compensation Program Act of 2000 (EEOICPA) to: (1) make permanent the authority of the Office of the Ombudsman of the Department of Labor; and (2) increase the duties of the Ombudsman under the Energy Employees Occupational Illness Compensation Program, including to assist in making claims for benefits for Department of Energy (DOE) contractor employees who have contracted a covered illness through exposure at a DOE facility and to act as an advocate for such employees in appropriate cases.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2009-01-06 00:00:00

Worker Savings Account Act of 2009 - Amends the Internal Revenue Code to: (1) establish worker savings accounts to make payments to workers during periods of unemployment; (2) treat such accounts in the same manner as individual retirement accounts (IRAs) for tax purposes; (3) allow employer matching contributions to such accounts; (4) make a portion of the tax credit for contributions to retirement accounts (saver's credit) refundable; and (5) require increases in the saver's credit to be paid into a worker savings account.Provides that no provision of this Act shall be construed to diminish an employer's obligation to pay federal and state unemployment taxes or to reduce the amount of unemployment compensation to which a worker may be entitled.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2009-01-06 00:00:00

Suspension of Federal Income Tax on Unemployment Benefits Act of 2009 - Amends the Internal Revenue Code to suspend, for taxable years beginning after December 31, 2008, and before January 1, 2011, the taxation of unemployment compensation.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2009-01-08 00:00:00

Unemployment Insurance Modernization Act - Amends the Social Security Act to require the Secretary of Labor to make unemployment compensation modernization incentive payments in FY2008-FY2011 by certain transfers from the federal unemployment account to the accounts of the states in the Unemployment Trust Fund. Prescribes a formula for determining the maximum allowable incentive payments. Specifies requirements state law must meet for the state to qualify for such a payment. Limits the use of transferred amounts to the payment of cash unemployment benefits to individuals (including for dependents' allowances and for unemployment compensation, exclusive of administrative expenses). Requires the Secretary of the Treasury to reserve specified funds out of the federal unemployment account for such incentive payments.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2009-01-08 00:00:00

Unemployment Supplemental Assistance Act - Provides for federal-state agreements for increased regular unemployment compensation payments to individuals. Requires federal payments to states to cover 100% of such additional payments.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2009-01-09 00:00:00

Family Fairness Act of 2009 - Amends the Family and Medical Leave Act of 1993 to make an employee eligible for coverage under such Act if that employee has been employed for at least 12 months by a covered employer with respect to whom such leave is requested. (Eliminates the requirement, under current law, that the employee have served at least 1,250 hours during the 12-month period before the leave request.)
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2009-01-09 00:00:00

Protecting Senior's Nest Egg Act of 2009 - Amends the Internal Revenue Code to extend through 2010 the suspension of minimum distribution rules for tax-deferred retirement plans.
Topic: Labor — Employee Benefits
Subject: Foreign trade and international finance
Date: 2009-01-14 00:00:00

Amends the Trade Act of 1974 to require the Secretary of Labor to certify an adversely affected secondary group of workers in a subdivision of a firm as eligible to apply for trade adjustment assistance (TAA) if the Secretary determines that: (1) a significant number of workers have become, or are threatened to become, totally or partially separated; (2) the workers' subdivision is a seller of articles of the firm (or another subdivision) that employed a group of workers who received a certification of TAA eligibility and such sales are related to the article that was the basis for such certification; and (3) a loss of business by the workers' subdivision with the firm (or another subdivision) contributed to the workers' separation or threat of separation.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2009-01-22 00:00:00

National Commission on State Workers' Compensation Laws Act of 2009 - 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: Taxation
Date: 2009-01-22 00:00:00

Amends the Internal Revenue Code to make the 10% additional tax on early distributions from qualified retirement plans inapplicable to individuals who have attained the age of 50 and who have been receiving unemployment compensation for 12 consecutive weeks.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2009-01-26 00:00:00

Amends the Internal Revenue Code to exclude from the gross income of an employee: (1) shares of stock received from an employer in a qualified employee stock distribution not exceeding the lowest number of shares received by any employee in such distribution; (2) any gain on such stock if held by such employee for not less than 10 years, and (3) in the case of any qualified disposition of stock that meets such holding requirement, any gain on so much stock acquired during the 60-day period beginning on the date of such disposition as does not exceed the fair market value of the stock so disposed..
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2009-01-27 00:00:00

Pension Security Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require the financial statement filed with the annual report for a defined benefit pension plan covered by ERISA to include a separate schedule identifying: (1) each hedge fund (i.e., unregistered investment pool) in which plan funds are invested; and (2) the amount invested.