jiayi-li23/proxann_data huggingface dataset:
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2010-04-15 00:00:00

Amends the Internal Revenue Code to allow unmarried individuals who do not have gross income from a trade or business and who do not itemize their tax deductions to elect to have the Internal Revenue Service (IRS) prepare their income tax returns.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2010-04-15 00:00:00

Prevent IRS Overreach Act of 2010 - Prohibits the Internal Revenue Service (IRS) from filling any position, by transfer or any other appointment taking effect on or after the enactment of this Act, if the duties and responsibilities of such position include the enforcement of any provision of, or amendment made by, the Patient Protection and Affordable Care Act (PPACA) or the Health Care and Education Reconciliation Act of 2010.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2010-04-20 00:00:00

Stop Offshore Bad Actors Act of 2010 - Amends the Internal Revenue Code to require the Secretary of the Treasury to publish in the Federal Register each year the names of individuals who have been granted amnesty or immunity from criminal prosecution by the Internal Revenue Service (IRS) during the preceding calendar year.
Topic: Government Operations — Tax Administration
Subject: Congress
Date: 2009-01-06 00:00:00

Fiscal Discipline, Earmark Reform, and Accountability Act - Amends Rule XVI (Appropriations and Amendments to General Appropriations Bills) of the Standing Rules of the Senate to revise procedures for consideration of points of order on appropriations bills. Makes it out of order to consider in the Senate: (1) new or general legislation or any unauthorized appropriation included in an appropriation bill; (2) any amendment to an appropriation bill with the effect of adding an unauthorized appropriation to it; or (3) any unauthorized appropriation included in any amendment between the chambers, or any amendment to such an amendment, in relation to a general appropriation bill. Amends Rule XLIV (Congressionally Directed Spending and Related Items), which makes it out of order to vote on the adoption of a conference report in the Senate unless it is available on a publicly accessible congressional website at least 48 hours before such vote. Specifies that such website availability must be in a searchable format. Amends the Lobbying Disclosure Act of 1995 to require a recipient of federal funds to disclose any registered lobbyist to whom the recipient paid money to lobby on behalf of such funding, including the amount of such funds.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2011-01-12 00:00:00

Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 - Amends the Internal Revenue Code to: (1) repeal requirements for the reporting to the Internal Revenue Service (IRS) of payments of $600 or more to corporations that are not tax-exempt and of gross proceeds paid in consideration for any type of property; (2) repeal requirements for reporting payments made with respect to rental property which is not part of a trade or business; and (3) increase the limitation on recapture of excess advance payments of the tax credit for health insurance premiums.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2011-01-05 00:00:00

Keep Out the IRS Act of 2011 - Prohibits the Internal Revenue Service (IRS) from filling any position, by transfer or any other appointment taking effect on or after the enactment of this Act, if the duties and responsibilities of such position include the implementation, administration, or enforcement of any provision of, or amendment made by, the Patient Protection and Affordable Care Act or the Health Care and Education Reconciliation Act of 2010.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2011-01-12 00:00:00

Expanding Tax Assistance Act of 2011- Amends the Internal Revenue Code to direct the Secretary of the Treasury, subject to available funding, to expand Taxpayer Assistance Centers with the goal of providing at least one Center in each congressional district. Authorizes the use of volunteers and private contractors and grants to accomplish the expansion of such Centers.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2011-01-19 00:00:00

IRS Fee Reform Act of 2011 - Amends the Treasury, Postal Service and General Government Appropriations Act, 1995, to require fees for services provided by the Internal Revenue Service (IRS) to be deposited in the general fund of the Treasury and not be expended by the IRS unless provided by an appropriations Act (currently, the Secretary of the Treasury may spend such fees to supplement IRS appropriations).
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2011-04-15 00:00:00

Taxpayer Receipt Act of 2011 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide individual taxpayers via U.S. mail by October 15 of each year a tax receipt for income taxes reported for the preceding taxable year. Requires such tax receipt to: (1) state the amount of taxes paid by, and any refund made to, the taxpayer; (2) contain tables listing expenditures in categories of the federal budget and the 10 most costly tax expenditures; (3) contain an annual budget review prepared by the Secretary in consultation with the Congressional Budget Office (CBO); and (4) contain the Internet address of the website of the Department of Treasury providing more detailed tax and spending information.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2011-06-24 00:00:00

Tax Return Due Date Simplification and Modernization Act of 2011 - Amends the Internal Revenue Code to change tax return due dates for partnerships (from April 15 to March 15, with extensions until September 15), S corporations (from March 15 to March 31, with extensions until September 30), and C corporations (from March 15 to April 15, with extensions until October 15). Makes the new return date for C corporations with a fiscal year ending on June 30 applicable to taxable years beginning after December 31, 2021. Requires the Secretary of the Treasury, for taxable years beginning after December 31, 2011, to modify by regulation the due dates for extensions of tax returns for partnerships, estates, employee benefit plans, and tax-exempt organizations. Sets a due date of April 15 for the annual information return of a foreign trust with a U.S. owner and for the report of foreign bank and financial accounts (with extensions until October 15). Extends the automatic extension for corporate income tax returns from three to six months (seven months for C corporations with a fiscal year ending on June 30).
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2011-07-06 00:00:00

Reduce America's Debt Now Act of 2011 - Authorizes an employee to elect for an employer to deduct and withhold upon the payment of his or her wages amounts to be used to reduce the public debt. Disallows an itemized deduction under the Internal Revenue Code for such withholding. Requires the Secretary of the Treasury to: (1) modify withholding exemption certificates (Form W-4) to include such an election, and (2) include on the certificate a reasonably conspicuous statement that any amounts deducted and withheld from such wages are not deductible as charitable contributions for federal income tax purposes. Amends the Code to redefine "wages" to exclude any amount deducted and withheld pursuant to an election under this Act for purposes of employment taxes and collection of income taxes.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2011-07-08 00:00:00

Small Business Efficiency Act of 2011 - Amends the Internal Revenue Code to treat professional employer organizations (PEOs), certified by the Internal Revenue Service (IRS), as employers for employment tax purposes (thus allowing such PEOs to pay wages and collect and remit payroll taxes on behalf of an employer). Sets forth IRS certification requirements for PEOs, including financial review and reporting requirements. Requires a PEO to post a bond, up to $1 million, to guarantee payment of employment taxes. Limits the required bond amount to $50,000 for a newly created PEO during its three-year startup period.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2011-07-19 00:00:00

Instituting Responsible Spending Act or IRS Act - Requires any fees for services provided by the Internal Revenue Service (IRS) to be deposited in the Treasury as general receipts.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2011-07-29 00:00:00

Main Street Fairness Act - Grants the consent of Congress to the Streamlined Sales and Use Tax Agreement (Agreement), the multistate agreement on sales and use tax collection and administration adopted on November 12, 2002. Authorizes each state that is a party to the Agreement (member state), after 10 states (comprising at least 20% of the total population of all states imposing a sales tax) have petitioned for and have become member states, to require all remote sellers not qualifying for the small seller exception to collect and remit sales and use taxes on remote sales owed to each such member state under the terms of the Agreement. Terminates such authority if the requirements of this Act cease to be satisfied or an amendment adopted to the Agreement after the enactment of this Act is inconsistent with the provisions of this Act. Allows any person affected by the Agreement to petition the Governing Board established by the Agreement for a determination of any issue arising under the Agreement. Provides for judicial review of Governing Board determinations by the United States Court of Federal Claims and grants such Court exclusive jurisdiction over actions for judicial review. Sets forth minimum requirements for simplifying the administration of multistate sales and use taxation under the Agreement. Provides for judicial review of any civil action challenging the constitutionality of this Act by a panel of three judges of a U.S. District Court. Expresses the sense of Congress that each member state under the Agreement should work with other member states to prevent double taxation where a foreign country has imposed a transaction tax on a digital good or service.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2012-02-01 00:00:00

1099K Overreach Prevention Act - Amends the Internal Revenue Code to exempt taxpayers who are required to report payments made in settlement of payment card and third party network transactions from any requirement to reconcile such payments to amounts related to gross receipts or sales.
Topic: Government Operations — Tax Administration
Subject: Government operations and politics
Date: 2012-09-14 00:00:00

Federal Financial Assistance Management Improvement Act of 2012 - Requires the Director of the Office of Management and Budget (OMB) to direct, coordinate, and assist federal agencies in implementing: (1) a common application and reporting system and uniform administrative rules for federal financial assistance programs; and (2) an interagency process for addressing ways to streamline and simplify federal financial assistance administrative procedures and reporting requirements for state and local governments and nonprofit organizations (non-federal entities), improved interagency and intergovernmental coordination of information collection and data sharing, and improvements in the timeliness, completeness, and quality of information received by agencies from recipients of federal financial assistance. Authorizes the Director to exempt any federal agency or federal financial assistance program from the requirements of this Act if the Director determines that the agency does not have a significant number of federal financial assistance programs.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2012-11-02 00:00:00

Directs the Secretary of the Treasury to implement a program to prevent the fraudulent use of taxpayer identification numbers of residents of U.S. territories and possessions to obtain federal tax refunds or credits. Requires the program to include a comparison of all income tax returns filed with the United States and any U.S. territory or possession under the same taxpayer identification number. .
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2012-12-11 00:00:00

Amends the Internal Revenue Code to rename the section heading of Internal Revenue Code provisions relating to the individual retirement accounts (IRAs) of married individuals as the Kay Bailey Hutchison Spousal IRA.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2011-04-14 00:00:00

Volunteer Income Tax Assistance (VITA) Act of 2011 - Directs the Secretary of the Treasury, through the Internal Revenue Service (IRS), to establish a Community Volunteer Income Tax Assistance Matching Grant Program (VITA grant program) for the development, expansion, or continuation of volunteer tax preparation programs to assist low-income taxpayers and members of underserved populations. Establishes the National Center to Promote Quality, Excellence, and Evaluation in Volunteer Income Tax Assistance. Requires such Center to: (1) promote the adoption of a universally accessible volunteer training platform for the preparation of federal income tax returns, (2) provide technical assistance to tax return preparation program managers, (3) identify and disseminate best practices related to tax site management, (4) support outreach and marketing efforts, and (5) provide evaluation of programs and activities funded under this Act.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2011-11-03 00:00:00

Free File Program Act of 2011 - Authorizes and directs the Secretary of the Treasury to continue to operate the Internal Revenue Service (IRS) Free File program (free online individual income tax preparation and electronic filing services provided by the private sector technology industry to lower income taxpayers).
Topic: Government Operations — Tax Administration
Subject: Government operations and politics
Date: 2012-03-29 00:00:00

Financial Disclosure to Reduce Tax Haven Abuse Act of 2012 - Amends the Ethics in Government Act of 1978 to require individuals subject to the disclosure requirements of such Act (and their spouses) to provide a specific accounting of any financial interest which they hold in a country that is listed as a tax haven by the Secretary of the Treasury. Requires the Secretary, in compiling a list of tax havens, to consider including those jurisdictions which have been identified by the Internal Revenue Service (IRS) as secrecy jurisdictions in federal court proceedings.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-01-22 00:00:00

Volunteer Income Tax Assistance (VITA) Act - Directs the Secretary of the Treasury, through the Internal Revenue Service (IRS), to establish a Community Volunteer Income Tax Assistance Matching Grant Program (VITA grant program) for the development, expansion, or continuation of volunteer tax preparation programs to assist low-income taxpayers and members of underserved populations.

Establishes the National Center to Promote Quality, Excellence, and Evaluation in Volunteer Income Tax Assistance. Requires such Center to: (1) promote the adoption of a universally accessible volunteer training platform for the preparation of federal income tax returns, (2) provide technical assistance to tax return preparation program managers, (3) identify and disseminate best practices related to tax site management, (4) support outreach and marketing efforts, and (5) provide evaluation of programs and activities funded under this Act.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-01-23 00:00:00

Tax Code Termination Act - Terminates the Internal Revenue Code of 1986 after December 31, 2017, except for self-employment taxes, Federal Insurance Contributions Act (FICA) taxes, and railroad retirement taxes. Requires a two-thirds majority vote in Congress to change such termination date.

Declares that any new federal tax system should be a simple and fair system that: (1) applies a low rate to all Americans, (2) provides tax relief for working Americans, (3) protects the rights of taxpayers and reduces tax collection abuses, (4) eliminates the bias against savings and investment, (5) promotes economic growth and job creation, and (6) does not penalize marriage or families.

Requires that the new federal tax system be approved by Congress in its final form by July 4, 2017.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-01-23 00:00:00

Directs the Secretary of the Treasury to implement a program to prevent the fraudulent use of taxpayer identification numbers of residents of U.S. territories and possessions to obtain federal tax refunds or credits. Requires the program to include a comparison of all income tax returns filed with the United States and any U.S. territory or possession under the same taxpayer identification number.

.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-02-05 00:00:00

Free File Program Act of 2013 - Authorizes and directs the Secretary of the Treasury to continue to implement and operate the Internal Revenue Service (IRS) Free File program (free online individual income tax preparation and electronic filing services provided by the private sector technology industry to lower income taxpayers).
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-04-15 00:00:00

Taxpayer Protection and Preparer Fraud Prevention Act of 2013 - Grants authority to the Secretary of the Treasury to regulate and discipline tax return preparers.

Amends the Internal Revenue Code to require the Secretary to impose user fees for regulating taxpayer representatives and tax return preparers.
Topic: Government Operations — Tax Administration
Subject: Crime and law enforcement
Date: 2013-05-13 00:00:00

Taxpayer Nondiscrimination and Protection Act of 2013 - Amends the federal criminal code to establish penalties for misconduct against a taxpayer by an Internal Revenue Service (IRS) employee during the performance of official duties, specifically including a violation of the protections and guarantees afforded under the First Amendment of the Constitution to political speech and political expression.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-05-17 00:00:00

HALT the IRS Act - Prohibits officers or employees of the Internal Revenue Service (IRS) from initiating any new audit of any taxpayer for 180 days after enactment of this Act.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-06-06 00:00:00

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

Amends the Internal Revenue Code to rename the section heading of Internal Revenue Code provisions relating to the individual retirement accounts (IRAs) of married individuals as the Kay Bailey Hutchison Spousal IRA.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-06-11 00:00:00

Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations to regulate the conduct of enrolled agents in their practice before the Internal Revenue Service (IRS). Allows properly licensed enrolled agents to use the credentials or designation as "enrolled agent," "EA," or "E.A."
Topic: Government Operations — Tax Administration
Subject: Government operations and politics
Date: 2013-06-12 00:00:00

Stop Internal Resource Slush Fund Act - Prohibits the transfer or reprogramming of funds made available to the Internal Revenue Service (IRS) if such funds are derived from: (1) fees for services provided by the IRS, (2) discretionary appropriations for salaries and expenses or other personnel and hiring programs, or (3) reimbursable programs. Rescinds any unobligated funds resulting from this Act and directs their return to the general fund of the Treasury for the sole purpose of deficit reduction.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-06-14 00:00:00

IRS Verification Act - Directs the Inspector General for Tax Administration of the Department of the Treasury to audit the Internal Revenue Service (IRS) in accordance with audit criteria in the Inspector General Act of 1978 for the period beginning on January 1, 2010, and ending on the enactment of this Act.

Prohibits the obligation or expenditure of any amounts to carry out the Patient Protection and Affordable Care Act until the report of the IRS audit is submitted to Congress.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-06-27 00:00:00

Taxpayer Transparency and Efficient Audit Act - Requires the Internal Revenue Service (IRS): (1) to provide a substantive written response (not merely an acknowledgment letter) to any written correspondence from a taxpayer not later than 30 days after receiving such correspondence; (2) within 30 days after disclosing taxpayer information to any federal, state, or local governmental entity, to provide to the taxpayer a written notification describing the information, to whom it was disclosed, and when it was disclosed; (3) to provide the taxpayer a written letter explaining why an audit of such taxpayer has taken more than one year to complete; and (4) to use amounts authorized or appropriated outside of this Act to carry out such requirements.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-06-27 00:00:00

Integrity Restoration Strategy Act of 2013 or the IRS Act of 2013 - Provides that if the Internal Revenue Service (IRS) receives an application for recognition of an organizations's tax-exempt status and requests additional information to process such application, the IRS shall: (1) include a due date in the request for providing such additional information (not less than 30 days), (2) conclude that an application is abandoned if no response if received by the due date, and (3) provide a written substantive response to the organization's response to the request for additional information not later than the number of days given to the organization to respond to the IRS request. Deems an application approved if the IRS fails to provide a response within the required time period, unless the IRS demonstrates to a court that the organization does not qualify for tax-exempt status.

Requires the IRS Commissioner to: (1) complete implementation of all recommendations set out in the report of the Inspector General for Tax Administration of the Department of the Treasury titled "Inappropriate Criteria Were Used to Identify Tax-Exempt Applications for Review" and report to Congress; (2) establish new procedures, accountability measures, and supervisory positions to ensure that proper supervision and oversight is provided to all IRS departments; and (3) report to Congress quarterly on such procedures and the employment status of employees found responsible for targeting conservative groups.
Topic: Government Operations — Tax Administration
Subject: Taxation
Date: 2013-06-27 00:00:00

Stop Playing on Citizen's Cash Act - Prohibits the Internal Revenue Service (IRS) from holding any conference until: (1) the Inspector General for Tax Administration of the Department of the Treasury submits to Congress a report certifying that the IRS has implemented all recommendations set forth in the Inspector General's report titled "Review of the August 2010 Small Business/Self-Employed Division's Conference in Anaheim, California" and describing such implementation; and (2) the IRS is authorized by law to resume holding conferences.