jiayi-li23/proxann_data huggingface dataset:
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-04-24 00:00:00

Eagle Employers Act - Amends the Internal Revenue Code to allow a taxpayer certified as an Eagle employer by the Secretary of the Treasury a tax credit for one percent of such employer's taxable income. Defines an " Eagle employer" as any taxpayer who: (1) maintains its headquarters in the United States; (2) pays at least 60% of the health care premiums of its employees; (3) maintains or increases the number of its full-time workers in the United States relative to its full-time workers outside of the United States; (4) provides full differential salary and insurance benefits for all National Guard and Reserve employees called to active duty; and (5) provides its employees with a certain level of compensation and retirement benefits.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-04-24 00:00:00

Amends the Internal Revenue Code to establish, on a permanent basis, a zero percent tax rate for the net capital gains of individuals and corporations for purposes of the regular and alternative minimum tax. Eliminates the terminating date in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (i.e., December 31, 2008) for provisions that reduce the capital gains tax rate for individuals.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-04-30 00:00:00

Charitable Aid to Community Heroes Act of 2008 - Amends the Internal Revenue Code to permit charitable organizations to receive contributions on behalf of federal, state, or local government employees or members of a volunteer emergency response organization who are injured or killed while protecting life or property and to distribute such contributions to such employees or members and their family members within a specified time period.
Topic: Macroeconomics — Tax Code
Subject: Crime and law enforcement
Date: 2008-05-01 00:00:00

Title I: Former Vice President Protection Act - Former Vice President Protection Act of 2008 - Amends the federal criminal code to provide secret service protection to former Vice Presidents, their spouses, and their children under 16 years of age for up to six months after a former Vice President leaves office. Authorizes the Secretary of Homeland Security to direct the Secret Service to provide temporary protection to former Vice Presidents and their family members at any time thereafter if warranted. Extends such protection to any Vice President holding office on or after the enactment of this Act. Title II: Identity Theft Enforcement and Restitution Act - Identity Theft Enforcement and Restitution Act of 2008 - Amends the federal criminal code to: (1) authorize criminal restitution orders in identity theft cases to compensate victims for the time spent to remediate the intended or actual harm incurred; (2) allow prosecution of computer fraud offenses for conduct not involving an interstate or foreign communication; (3) eliminate the requirement that damage to a victim's computer aggregate at least $5,000 before a prosecution can be brought for unauthorized access to a computer; (4) make it a felony, during any one-year period, to damage 10 or more protected computers used by or for the federal government or a financial institution; (5) expand the definition of "cyber-extortion" to include a demand for money in relation to damage to a protected computer, where such damage was caused to facilitate the extortion; (6) prohibit conspiracies to commit computer fraud; (7) expand interstate and foreign jurisdiction for prosecution of computer fraud offenses; and (8) impose criminal and civil forfeitures of property used to commit computer fraud offenses. Directs the U.S. Sentencing Commission to review its guidelines and policy statements for the sentencing of persons convicted of identity theft, computer fraud, illegal wiretapping, and unlawful access to stored information to reflect the intent of Congress that penalties for such offenses be increased. Sets forth criteria for updating such guidelines and policy statements.
Topic: Macroeconomics — Tax Code
Subject: Housing and community development
Date: 2008-05-05 00:00:00

Declares that funds appropriated in 2008 for housing counseling related to loss mitigation should be targeted to states and communities based on their levels of foreclosures and delinquencies in 2007 and in 2008.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-05-06 00:00:00

Amends the Internal Revenue Code to allow individual taxpayers a one-time refundable tax credit for up to 10% of the purchase price of a principal residence purchased in the United States within the 12-month period beginning on the date of enactment of this Act. Limits the dollar amount of such credit to $10,000. Terminates such credit after 2009.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-05-07 00:00:00

Tax Relief for Transportation Workers Act of 2008 - Amends the Internal Revenue Code to allow: (1) individuals a refundable tax credit for the qualified expenses incurred in obtaining a transportation worker identification credential; and (2) employers a deduction equal to 40% of the aggregate qualified expenses paid or incurred in obtaining such credentials on behalf of their employees.
Topic: Macroeconomics — Tax Code
Subject: Energy
Date: 2008-05-08 00:00:00

Gas Tax Relief and Earmark Moratorium Act of 2008 - Amends the Internal Revenue Code to suspend excise taxes on gasoline, diesel fuel, and kerosene between May 26, 2008, and September 1, 2008. Reimburses the Highway Trust Fund for any reduction in revenues resulting from such suspension.Requires the Secretary of the Treasury to transfer amounts from the general fund of the Treasury to the Highway Trust Fund if the Secretary determines that the amount in such Fund is insufficient to meet anticipated payments for FY2009. Establishes a Joint Select Committee on Earmark Reform to study and report on the practices of Congress and the executive branch regarding earmarks in appropriations, tax, and tariff measures.Declares it not in order in the 110th Congress to consider legislation containing a congressional earmark, limited tax benefit, or limited tariff benefit.Requires a reduction in the allocation of new budget authority and outlays for FY2009.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-06-03 00:00:00

Crime Victim Restitution and Court Fee Intercept Act - Amends the Internal Revenue Code to direct the Secretary of the Treasury, upon receiving notice from a state judicial agency that a named person owes a past-due, legally enforceable state judicial debt, to pay such debt from any tax refund due to such person.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-06-09 00:00:00

Home Office Deduction Simplification Act of 2008 - Amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-06-12 00:00:00

Amends the Internal Revenue Code to modify provisions relating to the waiver of penalties for failure to disclose reportable transactions (i.e., transactions which have a potential for tax avoidance or evasion) to grant authority to the Secretary of the Treasury (instead of the Commissioner of Internal Revenue) to rescind or waive all or a portion of such penalties and to allow a waiver if there was reasonable cause for the failure to disclose such transactions and the taxpayer acted in good faith.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-06-17 00:00:00

Reimbursing Our American Drivers (ROAD) Act of 2008 - Increases to 70 cents per mile, for the period after December 31, 2007, and before January 1, 2009: (1) the standard mileage rate for calculating the tax deduction for business, medical, and moving use of an automobile; and (2) the standard mileage rate for reimbursement of federal employee automobile expenses. Increases from 14 to 40 cents per mile the standard mileage rate for purposes of computing the tax deduction for the use of a passenger automobile for charitable purposes.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-06-18 00:00:00

Save Family-Owned Farms and Small Businesses Act of 2008 - Amends the Internal Revenue Code to: (1) increase to $1.85 million the maximum reduction amount for alternative valuations of farmland and other business property for estate tax purposes; and (2) restore after 2008 the estate tax deduction for family-owned business interests and increase such deduction to $2 million. Allows annual inflation adjustments to such increased amounts after 2009.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-06-19 00:00:00

Amends the Internal Revenue Code to require excise taxes on recreational equipment to be due and payable on the date for filing the return for such taxes.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-06-23 00:00:00

Eminent Domain Tax Relief Act of 2008 - Amends the Internal Revenue Code to exclude from gross income gain from the conversion of property by reason of eminent domain.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-06-25 00:00:00

Amends the Internal Revenue Code to make the standard mileage rate used to determine the tax deduction for the use of a passenger automobile for charitable purposes equal to the standard mileage rate used for the tax deduction for business and moving expenses. Increases such rate until December 31, 2008.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-07-15 00:00:00

Sensible Estate Tax Act of 2008 - Repeals provisions of the Economic Growth and Tax Reconciliation Act of 2001 relating to the estate and gift tax.Amends the Internal Revenue Code to: (1) allow an estate tax exclusion of $2 million adjusted for inflation in calendar years after 2008; (2) revise the estate tax rates for larger estates; (3) restore the estate tax credit for state estate, inheritance, legacy, or succession taxes; (4) restore the unified credit against the gift tax; and (5) allow a surviving spouse an increase in the unified estate tax credit by the amount of any unused credit of a deceased spouse.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-07-17 00:00:00

Amends the Internal Revenue Code to exempt fixed-wing aircraft used to provide acute care emergency medical services from certain restrictions on tax-exempt bond financing.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-07-22 00:00:00

Amends the Internal Revenue Code to exempt from the excise tax on bows and arrows certain shafts measuring 5/16 of an inch or less in diameter that are all fiberglass and hollow, or all natural wood, with no laminations or artificial means of enhancing the spine of such shaft, and of a type used in the manufacture of any arrow which after its assembly is not suitable for use with a bow that would otherwise be subject to such tax (e.g., having a peak draw weight of 30 pounds or more).
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-07-24 00:00:00

Middle Class Tax Fairness Act of 2008 - Amends the Internal Revenue Code to allow in 2008 and 2009: (1) an increase in the basic standard tax deduction; (2) a tax deduction for real property taxes for taxpayers who do not itemize their deductions; and (3) a reduction in the earned income threshold amount for determining the refundable portion of the child tax credit.Provides for certain revenue-raising provisions, including: (1) treatment of net income and loss from an investment services partnership as ordinary income and loss; (2) denial of tax benefits for major integrated oil companies; (3) imposing a limit on tax deductions and exemptions for individuals with adjusted gross incomes in excess of $250,000 ($500,000 in the case of a joint tax return); (4) the inclusion in gross income of certain deferred compensation from foreign entities; (5) new reporting requirements for payment settlement entities and securities brokers; (6) repeal of tax rules for the worldwide allocation of interest for purposes of computing the limitation on the foreign tax credit; (7) new rules for the application of the economic substance doctrine to transactions affecting tax liability; and (8) penalties for underpayment of tax due to transactions lacking economic substance.Requires any increase in tax receipts resulting from this Act to be used for deficit reduction purposes.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-07-24 00:00:00

Local Officials Tax Relief Act of 2008 - Amends the Internal Revenue Code and Title II (Old Age, Survivors, and Disability Insurance) of the Social Security Act to exempt from social security taxes remuneration paid to any elected or appointed member of any general governing board, commission, or committee of any political subdivision of a state if such remuneration is not more than $1,300 and is paid for service performed on or after January 1, 2008.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-07-24 00:00:00

Amends the Internal Revenue Code to allow a 2008 recovery rebate for certain pension recipients not covered under social security.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-07-24 00:00:00

Strengthen American Manufacturers Act of 2008 - Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research activities; (2) increase to 20% the rate of the alternative simplified tax credit for research expenses; (3) make permanent the increased expensing allowance for depreciable business property; and (4) reduce to 30% the maximum income tax rate for corporations.Directs the Comptroller General to conduct studies of: (1) the impact of workplace employee health care facilities on employee health and and productivity; and (2) the best practices for encouraging college graduates from rural areas to return to those areas after graduation.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-07-24 00:00:00

Amends the Internal Revenue Code to increase the expensing allowance for qualified refinery property from 50 to 100% of its cost for property placed in service after July 15, 2008, and before January 1, 2012. Makes permanent the 50% expensing allowance for such property.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-07-24 00:00:00

American Tax Fairness Act of 2008 - Amends the Internal Revenue Code to repeal limitations on the exclusion from gross income of income earned by citizens or residents of the United States living abroad. Directs the Secretary of the Treasury to report to Congress on U.S. taxation of foreign income.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-07-29 00:00:00

Parimutuel Conformity and Equality Act of 2008 - Amends the Internal Revenue Code to eliminate withholding of tax requirements on certain proceeds in a parimutuel pool.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-07-30 00:00:00

Amends the Internal Revenue Code to allow individual taxpayers, including those who do not itemize their tax deductions, a deduction from gross income for the cost of fuel used to commute to and from work in a highway motor vehicle.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-07-30 00:00:00

Amends the Internal Revenue Code to increase to 58.5 cents per mile the standard mileage rate for the tax deduction for the charitable use of a passenger automobile to deliver meals to homebound individuals who are elderly, disabled, frail, or at risk.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-07-31 00:00:00

Farmland Preservation and Land Conservation Act of 2008 - Amends the Internal Revenue Code to allow an estate and gift tax exclusion for real property located in the United States which at the time of a decedent's death was being used as a farm for farming purposes or exclusively for conservation purposes. Imposes: (1) an additional estate or gift tax with respect to such property if an heir or donee disposes of or uses such property for other than farming or conservation purposes; and (2) a federal tax lien on such property until liability for estate or gift tax with respect to such property has been satisfied or has become unenforceable.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-07-31 00:00:00

Amends the Internal Revenue Code with respect to the charitable tax deduction for contributions of qualified vehicles (i.e., highway motor vehicles, boats, or airplanes) to: (1) set forth revised acknowledgment requirements for vehicles valued at $2,500 or less and vehicles valued at more than $2,500; and (2) revise the penalty for submitting a fraudulent acknowledgment.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-08-01 00:00:00

Home Heating Oil Assistance Act of 2008 - Amends the Internal Revenue Code to allow an individual taxpayer an income-based refundable tax credit for the lesser of 33% of such taxpayer's residential energy costs for a taxable year, or $500. Defines "residential energy costs" as amounts paid: (1) to any utility for electricity or natural gas used in the taxpayer's principal residence during the heating season (October through March); and (2) for any qualified fuel (e.g., propane, heating oil, kerosene, wood, and wood pellets) used as the primary fuel for heating the taxpayer's principal residence.
Topic: Macroeconomics — Tax Code
Date: 2008-09-08 00:00:00

Giving Incentives to Volunteers Everywhere Act of 2008 or the GIVE Act of 2008 - Amends the Internal Revenue Code to: (1) increase the standard mileage rate for use of a passenger automobile for charitable purposes to 70% of the current rate for business usage; and (2) exclude from the gross income of charitable volunteers reimbursements paid to them for the use of a passenger automobile for the benefit of a charitable organization.
Topic: Macroeconomics — Tax Code
Date: 2008-09-10 00:00:00

Fair Deal for Volunteers Act of 2008 - Amends the Internal Revenue Code to: (1) increase the standard mileage rate for use of a passenger automobile for charitable purposes to a rate not less than the rate used for the tax deduction for medical expenses; and (2) exclude from the gross income of charitable volunteers reimbursements paid to them for the use of a passenger automobile for the benefit of a charitable organization.
Topic: Macroeconomics — Tax Code
Date: 2008-09-11 00:00:00

Amends the Internal Revenue Code to allow individual taxpayers a tax credit for uncompensated personal casualty losses to their principal residences (or to contents in such residences) as a result of Hurricane Gustav in 2008.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-09-15 00:00:00

Timber Revitalization and Economic Enhancement Act II of 2008 - Amends the Internal Revenue Code to make permanent: (1) the reduction in the rate of tax on the net timber gain of corporations; and (2) rules for the treatment of timber real estate investment trust (REIT) gains, mineral royalty income, and prohibited transactions.
Topic: Macroeconomics — Tax Code
Date: 2008-09-17 00:00:00

Evacuees Assistance Act of 2008 - Amends the Internal Revenue Code to allow individual taxpayers a tax credit, up to $2,000, for uncompensated travel expenses (including meals and lodging) incurred due to a mandatory evacuation of a disaster area.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-09-18 00:00:00

Amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $2,000 or the taxpayer's gross trade or business income derived from the business use of such residence. Provides for an inflation adjustment to such deduction amount beginning after 2008.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-09-23 00:00:00

Alternative Minimum Tax Relief Act of 2008 - Amends the Internal Revenue Code to extend through 2008 for individual taxpayers: (1) the offset of nonrefundable personal tax credits against regular and alternative minimum tax (AMT) liability; and (2) the increased alternative minimum tax (AMT) exemption amounts.Increases the alternative minimum tax (AMT) refundable credit amount for individuals who have long-term unused minimum tax credits from prior taxable years. Abates any underpayment of tax attributable to the application of special AMT rules for the treatment of incentive stock options.
Topic: Macroeconomics — Tax Code
Date: 2008-09-24 00:00:00

Amends Internal Revenue Code provisions relating to the tax deduction for dividends received by a U.S. corporation from a controlled foreign corporation to: (1) extend the applicability of such provisions to taxable years beginning after FY2007; and (2) reduce such deduction for corporations that do not maintain certain employment levels.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-09-24 00:00:00

Evacuees Tax Relief Act of 2008 - Amends the Internal Revenue Code to allow individual taxpayers to elect either a tax credit or tax deduction for up to $5,000 of their voluntary or mandatory evacuation expenses due to a disaster.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-09-25 00:00:00

Home Office Tax Deduction Simplification and Improvement Act of 2008 - Amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business to elect a standard tax deduction equal to the product of a standard rate determined by the Secretary of the Treasury and the square footage of the portion of a residence used to conduct a trade or business (home office tax deduction). Modifies the rules for the home office tax deduction to: (1) allow a deduction for the cost of dealing with patients, clients, or customers even if they are not physically present in the home office; and (2) establish a de minimis exemption for personal use of a home office.Requires the Secretary to ensure that all self-employment tax forms and schedules separately state amounts attributable to real estate taxes, mortgage interest, and depreciation for purposes of the home office tax deduction.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-09-25 00:00:00

Charity Enhancement Act of 2008 - Amends the Internal Revenue Code to modify rules and definitions relating to the excise tax on distributions from donor advised funds (charitable funds in which a donor has, or reasonably expects to have, advisory privileges with respect to the distribution or investment of amounts held in such funds by reason of his or her status as a donor). Excludes from the definition of "donor advised fund" charitable funds that receive contributions or are advised solely by one or more public charities or governmental entities. Exempts certain scholarship distributions from the tax on distributions from donor advised funds.Repeals the requirement of a written acknowledgment by a supporting organization (a charitable organization that maintains one or more donor advised funds) that it has exclusive legal control over assets contributed to it. Exempts certain compensation and benefits paid to substantial contributors by supporting organizations from treatment as excess benefits.Exempts certain supporting organizations established before January 1, 1970, from applicable holdings and payout requirements.Treats contributions to tax-exempt organizations by Indian tribal governments in the same manner as contributions by states for purposes of determining the classification of an organization as a public charity or private foundation. Requires certain tax-exempt organizations that file at least five tax returns annually with the Internal Revenue Service (IRS) to use electronic filing.Extends the bad check penalty to payments of tax by commercially acceptable means (e.g., electronic payments).
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2008-09-26 00:00:00

Middle Class Investor Relief Act - Amends the Internal Revenue Code to increase to $20,000 the limitation on the amount of losses from the sale or exchange of capital assets that an individual taxpayer may deduct in a taxable year.