jiayi-li23/proxann_data huggingface dataset:
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-05-09 00:00:00

Brewers Excise and Economic Relief Act of 2013 - Amends the Internal Revenue Code to: (1) reduce from $18 to $9 (the pre-1991 level) the per-barrel tax on beer; and (2) further reduce the rate of such tax on brewers who produce not more than 2 million barrels of beer during the calendar year.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-06-11 00:00:00

Aged Distilled Spirits Competitiveness Act - Amends the Internal Revenue Code to exclude from determination of the production period for distilled spirits any period allocated to the natural aging process for purposes of determining whether a taxpayer can expense, rather than capitalize, interest costs paid or incurred during the production period.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-06-17 00:00:00

American Growth & Tax Reform Act of 2013 - Directs the Secretary of the Treasury to develop and submit to Congress a legislative proposal to establish a consumption tax that is broad-based and progressive in nature. Requires such proposal to: (1) set forth the details of such a consumption tax and the rates required to eliminate the total public debt in 10, 20, or 30 years; and (2) include an analysis of the feasibility of such a tax and a comparative analysis of the function and character of consumption taxes in other countries.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-06-19 00:00:00

Death Tax Repeal Act of 2013 - Amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and a $5 million lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-06-25 00:00:00

Artist-Museum Partnership Act of 2013 - Amends the Internal Revenue Code to allow taxpayers who create literary, musical, artistic, or scholarly compositions or similar property a fair market value (determined at the time of contribution) tax deduction for contributions of such properties, the copyrights thereon, or both, to certain tax-exempt organizations, if such properties are properly appraised and are donated no sooner than 18 months after their creation. Limits the amount of such deduction based upon the donor's artistic adjusted gross income, as defined by this Act.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-06-25 00:00:00

Religious Freedom Peace Tax Fund Act of 2013 - Directs the Secretary of the Treasury to establish in the Treasury the Religious Freedom Peace Tax Fund for the deposit of income, gift, and estate taxes paid by or on behalf of taxpayers: (1) who are designated conscientious objectors opposed to participation in war in any form based upon their sincerely held moral, ethical, or religious beliefs or training (within the meaning of the Military Selective Service Act); and (2) who have certified their beliefs in writing to the Secretary.

Requires that: (1) amounts deposited in the Fund be allocated annually to any appropriation not for a military purpose, (2) the Secretary report to the House and Senate Appropriations Committees on the total amount transferred into the Fund during the preceding fiscal year and the purposes for which such amount was allocated, and (3) the privacy of individuals using the Fund be protected. Expresses the sense of Congress that any revenue increase resulting from the creation of the Fund be allocated in a manner consistent with its purposes.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-07-11 00:00:00

Charitable Agricultural Research Act - Amends the Internal Revenue Code to: (1) allow a tax deduction for a charitable contribution to an agricultural research organization directly engaged in the continuous active conduct of agricultural research, and (2) make prohibitions against expenditures to influence legislation applicable to such organizations.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-07-17 00:00:00

American Conservation Empowerment Act of 2013 - Amends the Internal Revenue Code to allow a taxpayer to assign to any other person excess amounts of charitable contributions of real property interests made for conservation purposes.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-07-30 00:00:00

Freedom to Invest Act of 2013 - Amends the Internal Revenue Code to: (1) extend the election allowed to a U.S. corporation to deduct dividends received from a controlled foreign corporation to the corporation's last taxable year beginning before the enactment of this Act or the first taxable year beginning during the one-year period beginning on such enactment date, and (2) reduce the amount of such tax deduction for corporations that fail to maintain specified employment levels for full-time U.S. employees.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-07-31 00:00:00

Real Estate Investment and Jobs Act of 2013 - Amends the Internal Revenue Code to increase from 5% to 10% the allowable ownership interest in real estate investment trust (REIT) stock for purposes of tax exemptions allowed by the Foreign Investment in Real Property Tax Act relating to foreign investment in United States real property interests.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-07-31 00:00:00

Growing Jobs Through Capital Act of 2013 - Amends the Internal Revenue Code to exclude gain from the sale or exchange of a capital asset from gross income for income tax purposes. Terminates such tax exclusion two years after the enactment of this Act.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-08-01 00:00:00

Financial Security Credit Act of 2013 - Amends the Internal Revenue Code to allow an income-based tax credit equal to the lesser of $500 or 50% of the total amount deposited or contributed into designated savings products in a taxable year. Defines "designated savings products" as a qualified retirement plan, a qualified tuition plan, a Coverdell education savings account, a U.S. savings bond, a certificate of deposit with a duration of at least 8 months, a savings account, or other savings product considered appropriate by the Secretary of the Treasury. Directs the Internal Revenue Service (IRS) to notify individual taxpayers who may qualify for a savings product tax credit that they have the option of an electronic direct deposit of any portion of their tax refund into a designated savings product.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-08-01 00:00:00

Cider Industry Deserves Equal Regulation Act or the CIDER Act - Amends the Internal Revenue to revise the definition of "hard cider," for purposes of the excise tax on distilled spirits, wines, and beer, to mean any wine: (1) the carbonation level of which does not exceed 6.4 grams per liter; (2) which is derived primarily from apples, apple juice concentrate and water, pears, or pear juice concentrate and water; (3) which contains no fruit product or fruit flavoring other than apple or pear; and (4) which contains at least one-half of 1% and less than 8.5% alcohol by volume.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-08-01 00:00:00

Disclosure of Taxpayer Rights Act - Amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to include in its acknowledgment of receipt of an application of a charitable organization for tax-exempt status a notice of the right of an organization to obtain a declaratory judgment relating to its qualification and classification as a tax-exempt organization.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-08-01 00:00:00

Creating Homeownership Opportunity Act of 2013 - Amends the Internal Revenue Code to establish tax-exempt housing equity savings accounts to assist individual taxpayers under the age of 55 in paying the costs of acquiring, constructing, or reconstructing a principal residence. Allows: (1) a deduction from gross income for cash contributions to such accounts for the lesser of $10,000 or the compensation includible in the taxpayer's gross income for a taxable year, (2) an exclusion from gross income of amounts distributed from such accounts that are used by an account beneficiary to purchase a principal residence or make payments to such beneficiary's individual retirement account (IRA), and (3) a tax-free rollover of account funds into an IRA if an account beneficiary reaches age 55 or has maintained an account for 20 years without purchasing a residence.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-08-02 00:00:00

Supermarket Tax Credit for Underserved Areas Act - Amends the Internal Revenue Code to: (1) increase the rate of the rehabilitation tax credit for a supermarket building placed in service after December 31, 2013, and before January 1, 2016, in an underserved area (i.e., any enterprise community or empowerment zone and any renewal community); (2) increase by $1,000 the the limit on wages eligible for the work opportunity tax credit for employees of a supermarket located in an underserved area; and (3) allow a business-related tax credit for 15% of the gross receipts from the retail sale of locally-grown fresh fruits and vegetables in a supermarket in an underserved area.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-08-02 00:00:00

Taxpayer Receipt Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide individual taxpayers via U.S. mail annual receipts for income taxes reported for the preceding taxable year. Requires such tax receipts to: (1) state the amount of taxes paid by the taxpayer, the taxpayer's filing status, earned income, taxable income, and other information; (2) contain tables listing expenditures in categories of the federal budget and the 10 most costly tax expenditures and related spending information; and (3) contain an annual budget review prepared by the Secretary, in consultation with the Congressional Budget Office (CBO), to assist taxpayers in understanding the federal budget and government spending.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-09-12 00:00:00

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

Permanent Internet Tax Freedom Act - Amends the Internet Tax Freedom Act to make permanent the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-09-19 00:00:00

Charitable Giving Extension Act - Amends the Internal Revenue Code to allow an individual taxpayer who makes a tax deductible charitable contribution after the close of a taxable year, but not later than the due date of such taxpayer's tax return for that taxable year, to treat such contribution as made in such taxable year.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-10-03 00:00:00

Amends the Internal Revenue Code to extend through 2015 the taxpayer election to expense qualified film or television production costs in the current taxable year.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-10-23 00:00:00

Amends the Internal Revenue Code to extend through 2018 the work opportunity tax credit for qualified veterans (defined as veterans who are members of families receiving supplemental nutrition assistance or who are entitled to compensation for a service-connected disability and have been unemployed for a certain period of time).
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-10-23 00:00:00

Amends the Internal Revenue Code to extend through 2018 the work opportunity tax credit for hiring certain employees who are described as members of a targeted group, including: (1) a qualified ex-felon, (2) a vocational rehabilitation referral, (3) a qualified summer youth employee, and (4) a qualified supplemental nutrition assistance program recipient.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-11-13 00:00:00

Middle Class College Tuition Tax Credit Expansion Act - Amends the Internal Revenue Code to replace the Hope Scholarship and Lifetime Learning tax credits with a new American Opportunity Tax Credit that: (1) allows an increased income tax credit for the qualified tuition and related expenses of a student who is carrying at least one half of a normal course load, (2) increases the income threshold for reductions in the credit amount based upon modified adjusted gross income, (3) allows a lifetime dollar limitation on such credit of $25,000 for all taxable years, and (4) makes 50% of the credit refundable. Allows an exclusion from gross income of any amount received as a Federal Pell Grant.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2013-12-12 00:00:00

Manufacturing Communities Investment Act - Amends the Internal Revenue Code, with respect to the new markets tax credit, to: (1) increase to $5 billion and extend through 2016 the national limitation amount for such credit, and (2) allow an additional $1 billion allocation of such credit in 2014, 2015, and 2016, for a qualified community development entity only if a significant mission of such entity is providing investments and services to manufacturing businesses in communities that have suffered major manufacturing job losses or a major job loss event.
Topic: Macroeconomics — Tax Code
Subject: Public lands and natural resources
Date: 2014-01-15 00:00:00

Makes permanent the Payment in Lieu of Taxes (PILT) Program (under which counties or other eligible units of local government in which U.S.-owned entitlement land is located are entitled to certain payments under such program which may be used for any governmental purpose).
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-01-16 00:00:00

Amends the Internal Revenue Code, with respect to the tax exemption for structured settlement factoring transactions (i.e., transfers of the right to receive periodic payments under a settlement of a legal claim for damages in exchange for a lump sum payment) to require that court orders approving such transfers include additional requirements, including that: (1) the annual discount rate of the consideration for a transfer does not exceed the prime interest rate plus 5%; (2) the aggregate amount of charges, fees, and other expenses payable by the payee of the lump sum payment do not exceed 2% of the value of the consideration to the payee; (3) the payee is not liable for any penalty or forfeiture if the transfer does not satisfy the additional requirements imposed by this Act; (4) the transferee (the entity receiving the right to the periodic payments) has given written notice of its name, address, and taxpayer identification number to the annuity issuer and the structured settlement obligor and has filed a copy of such notice with the state court or other authority issuing the order approving the transfer; (5) the transfer is fair and reasonable; and (6) the transferee makes certain disclosures to the payee.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-01-28 00:00:00

Amends the Internal Revenue Code to extend through 2014 the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-01-28 00:00:00

Amends the Internal Revenue Code to extend through 2014 the exclusion from gross income, for income tax purposes, of distributions from individual retirement accounts (IRAs) for charitable purposes.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-01-28 00:00:00

Amends the Internal Revenue Code to extend through 2014 the classification, for depreciation purposes, of leasehold, restaurant buildings, and retail improvements as 15-year property.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-01-28 00:00:00

Amends the Internal Revenue Code to extend through 2014 the special rule allowing taxpayers other than C corporations a tax deduction for charitable contributions of food inventory.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-02-04 00:00:00

Tax Exemptions for American Medalists Act of 2014 or the TEAM Act - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of any medal or prize money received on account of competition in the Olympic Games.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-02-06 00:00:00

Small Business Investment Act of 2014 - Amends the Internal Revenue Code to extend through 2015 the increased expensing allowance for depreciable business property, including computer software, and qualified real property (i.e., leasehold and retail improvement property and restaurant property).
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-02-14 00:00:00

Sensible Estate Tax Act of 2014 - Amends the Internal Revenue Code to: (1) establish new estate tax rates of between 41% (for estates with a value in excess of $1,000,000) and 55% (for estates with a value in excess of $10 million), (2) allow a $1 million estate tax exclusion, and (3) provide for an inflation adjustment to such amounts for decedents dying after 2014.

Restores the estate tax credit for any estate, inheritance, legacy, or succession taxes paid to a state (expired after 2004). Repeals the deduction currently allowed for such taxes.

Sets forth estate valuation rules for certain transfers of nonbusiness assets and limits estate tax discounts for certain individuals with minority interests in a business acquired from a decedent.

Requires that the value of the basis in any property acquired from a decedent or by gift be consistent with the basis as determined for estate and gift tax purposes. Requires executors of estates and donors of gifts required to file a gift tax return to disclose to the Secretary of the Treasury, and to recipients of any interest in an estate or a gift, information identifying the value of each interest received.

Expands rules for valuing assets in grantor retained annuity trusts to require that: (1) the right to receive fixed amounts from an annuity last for a term of not less than 10 years and that such fixed amounts not decrease during the first 10 years of the annuity term, and (2) the remainder interest have a value greater than zero when transferred.

Terminates the generation-skipping transfer exemption for certain long-term trusts (perpetual dynasty trusts) 90 years after the establishment of such trusts.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-02-25 00:00:00

Distillery Excise Tax Reform Act of 2014 - Amends the Internal Revenue Code to reduce the rate of the excise tax on distilled spirits to $2.70 per proof gallon (currently, $13.50 per proof gallon) on the first 100,000 gallons produced by a distilled spirits producer during the calendar year.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-02-28 00:00:00

Roth Accounts for Youth Savings Act of 2014 or the RAYS Act - Amends the Internal Revenue Code, with respect to Roth individual retirement accounts (Roth IRAs), to allow dependents of a taxpayer to establish a Roth IRA (Roth Account for Youth). Disregards any amount in a Roth Account for Youth for purposes of determining elibility for benefits or assistance for a means-tested federal benefit program.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-03-12 00:00:00

Amends the Internal Revenue Code to make permanent the 15-year recovery period classification for qualified leasehold improvement, restaurant, and retail improvement property, for purposes of the depreciation tax deduction.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-03-27 00:00:00

Instructs the Secretary of the Treasury to modify a specified Treasury Regulation to increase from $500 to $1,000 the limitation governing the de minimis safe harbor for taxpayers without applicable financial statements.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-04-02 00:00:00

New Markets Tax Credit Extension Act of 2014 - Amends the Internal Revenue Code to: (1) make permanent the new markets tax credit, (2) provide for an inflation adjustment to the limitation amount for such credit after 2013, and (3) allow an offset against the alternative minimum tax (AMT) for such credit (determined with respect to qualified equity investments initially made after the enactment of this Act).
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-04-08 00:00:00

American Microturbine Manufacturing and Clean Energy Deployment Act of 2014 - Amends the Internal Revenue Code to: (1)  allow a 30% energy tax credit for qualified microturbine property, (2) revise the definition of "qualified microturbine property" to increase the maximum nameplate capacity of such property to 5,000 kilowatts, and (3) eliminate the limitation on such credit based upon kilowatt capacity.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-04-10 00:00:00

Cut Taxes for the Middle Class Act of 2014 - Amends the Internal Revenue Code to extend through 2014: (1) the tax deduction for state and local general sales taxes in lieu of state and local income taxes, (2) the tax deduction for qualified tuition and related expenses, (3) the tax deduction for expenses of elementary and secondary school teachers, (4) the tax credit for differential wage payments to employees who are active duty members of the Uniformed Services, (5) the work opportunity tax credit, (6) the new markets tax credit, and (7) the tax credit for increasing research activities.

Amends the Housing Assistance Tax Act of 2008 to extend through 2014 the exemption of the basic military housing allowance from the income test for programs financed by tax-exempt housing bonds.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-04-28 00:00:00

Small Business Growth and Investment Act of 2014 - Amends the Internal Revenue Code to increase: (1) the expensing allowance for depreciable business property to $250,000 for taxable years beginning after 2013, and (2) the threshold level for such property over which the expensing allowance is reduced to $800,000.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-05-20 00:00:00

Private Foundation Excise Tax Simplification Act of 2014 - Amends the Internal Revenue Code to: (1) reduce from 2% to 1% the excise tax rate on the net investment income of tax-exempt private foundations, and (2) repeal the 1% reduction in such tax rate for private foundations that meet certain distribution requirements.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-06-17 00:00:00

Facilitating Investments in Local Markets Act or the FILM Act - Amends the Internal Revenue Code, with respect to the expensing of the costs of qualified film and television productions, to: (1) extend through 2015 provisions allowing such expensing, and (2) allow such expensing for the costs of certain live theatrical productions.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-06-20 00:00:00

Angel Tax Credit Act - Amends the Internal Revenue Code to allow a new business-related tax credit for 25% of equity investments of $25,000 or more in a domestic corporation or partnership that: (1) has its headquarters in the United States, (2) has gross revenues for the taxable year of less than $1 million, (3) employs fewer than 25 full-time employees, (4) has been in existence for less than 7 years as of the date of the investment, (5) has more than 50% of its employees performing substantially all of their services in the United States, and (6) is engaged in a high technology trade or business. Limits the allowable amount of such credit to $250,000 in any taxable year and imposes an overall limitation on such credit of $500 million for each of calendar years 2013 through 2017.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2014-06-23 00:00:00

Tax Equality for Entrepreneurs Act - Amends the Internal Revenue Code to make permanent: (1) accelerated depreciation (15-year cost recovery) of qualified leasehold and retail improvement property and qualified restaurant property; and (2) the election to expense such property.