jiayi-li23/proxann_data huggingface dataset:
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-11 00:00:00

Volunteer Firefighter Recruitment and Retention Act of 2009- Amends the Internal Revenue Code to allow volunteer firefighters with eight or more years of service a $1,500 tax credit ($1,000 for three or more years).
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-11 00:00:00

Amends the Internal Revenue Code to repeal the qualification standard for exterior windows (including skylights) and exterior doors for purposes of the tax credit for nonbusiness energy property.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-11 00:00:00

Amends Internal Revenue Code provisions relating to the first-time homebuyer tax credit to: (1) extend such credit through December 31, 2009; (2) increase the amount of such credit to $15,000; and (3) extend such credit to all individuals who purchase a principal residence (currently, only first-time homebuyers as so defined).
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-12 00:00:00

Amends the Internal Revenue Code to exclude from gross income long-term gain on capital assets acquired or disposed of between January 1, 2009, and December 31, 2010.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-12 00:00:00

Child Health Care Affordability Act - Amends the Internal Revenue Code to allow a tax credit for the medical expenses of a dependent. Limits the amount of such credit to $500 (adjusted for inflation) per dependent. Increases the amount of the credit to $3,000 (adjusted for inflation) for a dependent who has a terminal disease, cancer, a disability, or any other health condition requiring hospitalization or other forms of specialized care. (Coordinates the credit allowed by this Act with the income tax credit for household and dependent care expenses and the income tax deduction for medical expenses to prevent a double tax benefit.)
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-12 00:00:00

Freedom From Unnecessary Litigation Act of 2009 - Amends the Internal Revenue Code to: (1) allow a tax credit for insurance purchased to cover the costs of a negative outcome from surgery, including negative outcomes caused by physician malpractice; and (2) exclude from gross income medical malpractice awards granted in binding arbitration.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-12 00:00:00

Helping Families Afford to Work Act - Amends the Internal Revenue Code relating to the dependent care tax credit to: (1) increase from $15,000 to $20,000 the income threshold at which the rate of such credit is reduced; (2) increase the rate of such credit from 35 to 50%; (3) increase the maximum dollar amount of such credit; and (4) make such credit refundable.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-16 00:00:00

Home Office Deduction Simplification Act - 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: 2009-03-16 00:00:00

Bailout Bonus Tax Bracket Act of 2009 - Amends the Internal Revenue Code to impose an additional income tax on bonuses paid to employees of entities that received financial assistance under the Troubled Asset Relief Program (TARP).
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-17 00:00:00

Amends the Internal Revenue Code to impose an additional 100% income tax on bonuses paid to the employees of entities that received assistance under the Troubled Asset Relief Program (TARP) of the Emergency Economic Stabilization Act of 2008 and in which the federal government has an ownership interest greater than 50%.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-17 00:00:00

Amends the Internal Revenue Code to impose an additional 95% income tax on bonuses paid to current or former employees of entities that received funds under the Troubled Asset Relief Program (TARP) of the Emergency Economic Stabilization Act of 2008.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-17 00:00:00

Permanent Internet Tax Freedom Act of 2009 - 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: 2009-03-17 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 $2,500 or the taxpayer's gross trade or business income derived from the business use of such residence.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-17 00:00:00

Taxpayer Protection Act - Amends the Internal Revenue Code to impose a 90% income tax on bonuses paid to employees after 2008 by entities that received financial assistance under the Troubled Asset Relief Program (TARP).
Topic: Macroeconomics — Tax Code
Subject: Finance and financial sector
Date: 2009-03-18 00:00:00

Executive Bonus Repeal Act - Amends the Emergency Economic Stabilization Act of 2008 to repeal the exception to the general prohibition against payments of bonuses by companies receiving assistance under the Troubled Asset Relief Program (TARP) for bonus payments that were required by a written employment contract executed on or before February 11, 2009.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-19 00:00:00

Helping Americans Keep Their Homes Act of 2009 - Amends the Internal Revenue Code to: (1) increase from $10,000 to $15,000 the limit on penalty-free distributions from tax-exempt retirement plans for the purchase of a principal residence by a first-time homebuyer; (2) suspend the first-time homebuyer requirement for such distributions that are made before January 1, 2011; and (3) exempt loans from individual retirement accounts (IRAs) used to refinance a principal residence from certain prohibited transaction tax rules until 2011.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-19 00:00:00

Amends the Internal Revenue Code to exclude from gross income long-term gain on capital assets acquired between the date of enactment of this Act and December 31, 2009.
Topic: Macroeconomics — Tax Code
Subject: Economics and public finance
Date: 2009-03-19 00:00:00

Fiscal Integrity through Transparency and Technology (FITT) Act of 2009 - Amends the Congressional Budget Act of 1974 to make it out of order in the House of Representatives or in the Senate to consider any budget resolution for any fiscal year if the percentage increase for the projected total outlays compared to the projected total outlays for the preceding fiscal year exceeds the allowable growth percentage, as determined according to a specified formula. Requires a super majority vote in either chamber to waive or suspend such prohibition. Requires federal departments and agencies to report annually to the Comptroller General, and federal intelligence departments and agencies and their intelligence-related divisions to report annually to the House Select Committee on Intelligence, on total department or agency operating costs for the year, with a separate statement detailing waste, fraud, and abuse during such year. Requires each federal department or agency to design and implement a plan to reduce its operational costs from $.36 to $.15 of every $1.00 appropriated to it (or reduce such costs by 41.67%) through the use of new technologies and standard management practices. Requires the Secretary of the Treasury to include, on each federal tax return, a statement of the aggregate dollar amount of waste, fraud, and abuse by all federal departments and agencies for the most recent year accounted for.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-25 00:00:00

Comprehensive Transform America Transaction Fee Act of 2009 - Directs the Secretary of the Treasury to conduct an in-depth study on the implementation of a transaction fee in the United States to replace all existing federal taxes. Sets forth guidelines for such study, including: (1) an identification of the transactions to which such fee would apply; (2) exclusions from such fee; (3) the rate of such fee; (4) potential uses for revenue from such fee; (5) progressivity standards; and (6) general matters, including point of liability for such fee and responsibility for collection. Requires the Secretary to report to Congress on the results of such study within one year after the enactment of this Act with a comprehensive analysis of various aspects of the transaction fee, including revenue generation, impact on the national economy, and implementation.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-26 00:00:00

Passport Fee Relief Act of 2009 - Amends the Internal Revenue Code to allow individual taxpayers a tax credit for the cost of obtaining travel documents necessary to comply with the terrorist travel and effective screening plan developed under the Intelligence Reform and Terrorism Prevention Act of 2004 (Western Hemisphere Travel Initiative).
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-30 00:00:00

Enterprise Sector Investment Opportunity Act of 2009 - Amends the Internal Revenue Code to exlude from gross income gains from the sale of qualified investment property acquired within 18 months of the enactment of this Act and held for more than two years. Defines "qualified investment property" as stock or equity interest in a domestic corporation or partnership that is a financial institution or automotive company.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-30 00:00:00

Investment Property Opportunity Act of 2009 - Amends the Internal Revenue Code to exclude from gross income gain from the sale of residential real property that is: (1) located in a distressed housing area (i.e., a county with high foreclosure rates and declining housing fair market values); (2) acquired within 18 months after enactment of this Act; and (3) held for more than three years.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-30 00:00:00

Working American Competitiveness Act - Amends the Internal Revenue Code to allow a taxpayers to elect to exclude from gross income, without limitation, earned income (i.e., income for services performed) from sources within a foreign country.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-03-31 00:00:00

American Working Families Tax Relief Act of 2009 - Amends the Internal Revenue Code to make permanent the tax deductions for state and local sales taxes, qualified tuition and related expenses, and mortgage insurance premiums. Modifies the first-time homebuyer tax credit by: (1) allowing all purchasers of a principal residence, not just first-time homebuyers, to claim such credit; (2) eliminating the requirement to repay credit amounts over a 15-year period; and (3) imposing a recapture requirement for taxpayers who dispose of a residence within 36 months after purchase. Extends such credit through December 31, 2009.
Topic: Macroeconomics — Tax Code
Subject: Economics and public finance
Date: 2009-03-31 00:00:00

Taxpayer Empowerment and Advocacy Act of 2009 - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to extend through FY2014 the spending limits (spending caps) for the discretionary categories in new budget authority and outlays. Revises requirements for adjustments to discretionary spending limits in sequestration reports by the Office of Management and Budget (OMB). Repeals such requirements relating to: (1) continuing disability reviews by the Social Security Administration (SSA); (2) allowances for the International Monetary Fund (IMF) and for specified international arrearages; (3) an Earned Income Tax Credit (EITC) compliance initiative; (4) adoption incentive payments for the Department of Health and Human Services; and (5) conservation spending. Requires that, if legislation is enacted that charges federal agencies for the full cost of accrued federal retirement and health benefits, and a measure is enacted making appropriations that provides new budget authority to carry out such legislation, the adjustment shall be equal to the reduction in mandatory budget authority and outlays estimated resulting from such legislation. Extends Pay-As-You-Go (PAYGO) requirements and enforcement mechanisms through FY2014. Revises formulae for the calculation of a deficit increase or decrease and for elimination of a deficit increase. Requires the Office of Management and Budget (OMB) to assume an automatic deficit increase of $58.160 billion for FY2010 before making a calculation of deficit increase or decrease. Modifies the formula for eliminating a deficit increase. Repeals the limitation on reductions of certain Medicare programs and the increase (if necessary) to the uniform percentage applicable to all other direct spending programs to a level sufficient to achieve the required reduction in direct spending. Assumes non-exempt direct spending accounts to be at the level in the baseline for FY2011, and for FY2012-FY2015 at the baseline after adjusting for any sequester in FY2010. Repeals the exclusion from Congressional Budget Office (CBO) estimates and OMB reports to Congress on emergency legislation of direct spending legislation to cover agricultural crop disaster assistance. (Thus requires the amount of new budget authority, outlays, and receipts of all fiscal years resulting from direct spending legislation to cover such crop disaster assistance.) Modifies the baseline to exclude certain emergency appropriations and emergency spending legislation. Amends the Congressional Budget Act of 1974 to make it out of order to consider in the Senate or House any legislation that contains an emergency designation under the Gramm-Rudman-Hollings Act unless it meets a specified new definition of "emergency" set out in the Congressional Budget and Impoundment Control Act of 1974. Makes it out of order to consider in the House a rule or order that waives such application.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-04-01 00:00:00

Amends the Internal Revenue Code to increase the limit on the deductibility of losses from the sale or exchange of capital assets for individual taxpayers to $10,000, adjusted for inflation after 2009 ($5,000 for married individuals filing a separate tax return).
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-04-01 00:00:00

Social Security Forever Act of 2009 - Amends the Internal Revenue Code to impose on employers, employees, and self-employed individuals an additional employment tax for wages in excess of the social security contribution and benefit base. Requires all Treasury securities to bear a facsimile of the signatures of the President and the Secretary of the Treasury.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-04-02 00:00:00

Federal Withholding Tax Repeal Act of 2009 - Repeals provisions of the Internal Revenue Code requiring withholding of income, social security, and railroad retirement taxes from wages.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-04-02 00:00:00

Amends the Internal Revenue Code, with respect to taxation of U.S. shareholders of controlled foreign corporations, to permanently extend the subpart F exemption (which excludes such income from the shareholder's foreign personal holding company income) for active financing (insurance, banking, financing, or similar businesses) income earned on business operations overseas.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-04-02 00:00:00

Permanent Death Tax Repeal Act of 2009 - Makes permanent the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) that repeal the estate and generation skipping transfer taxes and that make reductions in the gift tax.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-04-02 00:00:00

Amends the Internal Revenue Code to increase the limit on the deductibility of losses from the sale or exchange of capital assets for individual taxpayers to $10,500, adjusted for inflation after 2009 (50% of such amount for married individuals filing a separate tax return).
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-04-21 00:00:00

Repeals provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 eliminating the estate tax and related carryover basis provisions (thus restoring such tax after 2009). Amends the Internal Revenue Code to: (1) increase the estate tax unified credit to $4 million; and (2) reduce the maximum estate tax rate to 40%.
Topic: Macroeconomics — Tax Code
Subject: Finance and financial sector
Date: 2009-04-21 00:00:00

Amends the Emergency Economic Stabilization Act of 2008 (EESA) to grant any financial institution that has received or receives a direct capital investment under the Troubled Asset Relief Program (TARP) the right to repay it immediately. Requires the Secretary of the Treasury to accept such a payment unconditionally.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-04-22 00:00:00

Sensible Estate Tax Act of 2009 - 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 2010; (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: Finance and financial sector
Date: 2009-04-23 00:00:00

Amends the Emergency Economic Stabilization Act of 2008 (EESA) to require that assistance repayments from Troubled Asset Relief Program (TARP) funds be used to pay down the public debt.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-04-23 00:00:00

Religious Freedom Peace Tax Fund Act of 2009 - 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 deeply 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: 2009-04-23 00:00:00

Plastic Bag Reduction Act of 2009 - Amends the Internal Revenue Code to require retailers to pay an excise tax on single-use carryout bags. Allows refunds of such tax for retailers who have a program for recycling such bags. Establishes in the Treasury the Single-Use Carryout Bag Trust Fund to hold tax revenues generated by this Act. Directs the Secretary of the Treasury to make payments from such Trust Fund into the land and water conservation fund provided for in the Land and Water Conservation Fund Act of 1965. Directs the Comptroller General to study and report to Congress on the effectiveness of this Act in reducing the use of single-use carryout bags.
Topic: Macroeconomics — Tax Code
Subject: Economics and public finance
Date: 2009-04-27 00:00:00

Fiscal Honesty and Accountability Act of 2009 - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to extend Pay-As-You-Go (PAYGO) requirements through FY2014 and enforcement mechanisms through FY2018. Requires the Directors of the Congressional Budget Office (CBO) and of the Office of Management and Budget (OMB) each to report to the House Committee on the Budget on how to broaden the PAYGO sequestration base and make it more fair and equitable. Extends through FY2013 the spending limits (spending caps) for the discretionary categories in new budget authority and outlays. Amends the Congressional Budget and Impoundment Control Act of 1974 to address issues of emergency spending by requiring: (1) Committee on the Budget guidelines; (2) a separate House vote on an emergency designation; and (3) detailed reserve funds for emergencies in the President's budget request to Congress. Prescribes a procedure for adjustments in committee allocations resulting from such spending in joint budget resolutions. Amends the Congressional Budget Act of 1974 (CBA) to prohibit floor amendments to amendments reported by the Committee on the Budget (or from the consideration of which the Committee has been discharged) with respect to legislation for emergency reserve funds for certain military operations. Prohibits consideration of an amendment to a joint budget resolution which changes the amount of budget authority and outlays set forth in the CBA for the emergency reserve fund. Requires reports on legislation which provide new budget, spending, or credit authority, or otherwise provide an increase or decrease in revenues or tax expenditures, to include a CBO projection of the cost of debt servicing (interest). Amends the CBA concerning: (1) CBO cost analysis (scoring) for conference reports; (2) legislation which evades specified budget enforcement mechanisms; and (3) legislation which is unreported by committee (for purposes of budget point of order rules). Amends the Rules of the House of Representatives concerning: (1) budget compliance statements (permitting inclusion of budgetary implications); (2) requirements for budget act waivers (inclusion mandatory for bill consideration); and (3) a separate vote to waive a major budget act point of order.
Topic: Macroeconomics — Tax Code
Subject: Finance and financial sector
Date: 2009-04-27 00:00:00

Amends the Emergency Economic Stabilization Act of 2008 (EESA) to require that assistance repayments from Troubled Asset Relief Program (TARP) funds be used to pay down the public debt.