jiayi-li23/proxann_data huggingface dataset:
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2011-06-03 00:00:00

Savings Account for Every American Act of 2011 - Allows employees and self-employed individuals with a Social Security number to elect to participate in a S.A.F.E. account. Defines such an account as a trust created exclusively for the benefit of an individual or his or her beneficiaries. Requires: (1) employers of electing employees to establish a payroll deduction program to make employee contributions (6.2% of wages) to such accounts, and (2) employer matching contributions after a participating employee has maintained an account for 15 years. Imposes penalties on employers who fail to make required payroll deductions or pay deducted wages to S.A.F.E. accounts. Directs the Office of Personnel Management (OPM) to study how to extend S.A.F.E. Accounts to federal civilian and military employees. Amends the Internal Revenue Code to exempt S.A.F.E. Accounts from income taxation. Allows a tax deduction from gross income for cash contributions to such an account. Includes distributions from such an account in employee gross income, with specified exceptions for distributions after the Social Security retirement age or death, for purchase of certain insurance contracts, and for rollovers. Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act and the Internal Revenue Code to exempt S.A.F.E. Account participants from Social Security taxes and exclude such participants from OASDI coverage.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-06-03 00:00:00

Amends the Internal Revenue Code to allow employers a work opportunity tax credit for hiring a 99er (defined by this Act as an individual who has exhausted all rights to emergency unemployment compensation under the Supplemental Appropriations Act, 2008 during the period beginning on December 1, 2007, and ending on the individual's hiring date). Reduces the amount of such credit (40% to 25%) for employees who remain employed for 120 hours, but less than 400 hours, and in the second year of employment.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-06-03 00:00:00

Empowering More Productive and Lasting Opportunity Act of 2011 - Amends the Internal Revenue Code to allow states, for a five-year period, to implement an employment assistance voucher program, in lieu of paying unemployment compensation directly to employees, under which an individual who is eligible for unemployment compensation and is likely to exhaust such compensation is issued an employment assistance voucher and is hired by a participating employer who receives a subsidy from the state for the wages paid to the employee.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2011-06-16 00:00:00

Auto Enroll Repeal Act - Amends the Fair Labor Standards Act of 1938 to repeal provisions requiring employers that have more than 200 full-time employees and that offer employees enrollment in one or more health plans to automatically enroll new full-time employees in a health care plan and provide notice of the opportunity to opt-out of such coverage.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-06-21 00:00:00

Unemployment Assistance Act of 2011 - Amends the Internal Revenue Code to exclude from gross income amounts distributed from tax-exempt retirement plans, health savings accounts, Roth individual retirement accounts (IRAs), and qualified tuition programs to pay for certain living, health care and education or job training expenses of a taxpayer during a period of unemployment not exceeding two years.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-06-21 00:00:00

Unemployed Tax Relief Act of 2011 - Amends the Internal Revenue Code to exclude from the gross income of an employee who is separated from employment due to a reduction in force the last regular payment of wages prior to such separation and any severance pay received in connection with such separation. Exempts such wages and severance pay from employment-related taxation. Requires transfers from the Treasury to employment-related trust funds to compensate for revenues lost by such trust funds due to this Act.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2011-07-06 00:00:00

Layoff Prevention Act of 2011 - Amends the Internal Revenue Code to set forth requirements relating to short-time compensation programs to allow employers to reduce the workweek of their employees in lieu of layoffs. Provides for federal financing of state short-time compensation programs. Requires the Secretary of Labor to: (1) award grants to states that enact such programs; (2) develop model legislative language for use by states in developing, enacting, and implementing such programs; and (3) report to Congress and the President on their implementation.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-07-12 00:00:00

Public Good IRA Rollover Act of 2011- Amends the Internal Revenue Code to exclude from gross income distributions from individual retirement accounts for certain charitable purposes.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-07-13 00:00:00

Amends the Internal Revenue Code to increase from $50,000 to $350,000 the amount of employer-provided group term life insurance that an employee can exclude from gross income. Indexes the $350,000 amount for inflation for taxable years beginning after 2012.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-07-13 00:00:00

Amends the Internal Revenue Code to waive minimum distribution requirements for tax-exempt retirement plans for calendar years 2011 and 2012.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-07-21 00:00:00

Entrepreneurship Tax Cut Act of 2011 - Amends the Internal Revenue Code to exclude from gross income amounts distributed from tax-exempt retirement plans, health savings accounts, Roth individual retirement accounts (IRAs), and qualified tuition programs to acquire an ownership interest (at least 40%) in an entity in connection with beginning an active trade or business.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2011-07-26 00:00:00

Pension Technical Modifications Act - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code with respect to the formula for the target normal plan cost element in the larger formula for determining the minimum required employer contribution for a plan year of a single-employer defined benefit pension plan. Revises the formula for the target normal cost to allow a plan sponsor to elect to exclude plan investment expenses from the amount of plan-related expenses expected to be paid from plan assets during the plan year. Makes technical amendments to ERISA and the Internal Revenue Code, as amended by the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (PACMBPRA), regarding the election to apply specified requirements in an eligible plan year with respect to the shortfall amortization base in minimum funding standards for such plans. Treats a plan as eligible for such an election only if: (1) the plan sponsor is not a debtor in a case under bankruptcy law or similar federal or state law, (2) there are no unpaid minimum required contributions with respect to the plan for purposes of the excise tax when minimum required contributions are not paid when due, (3) there are no outstanding liens in favor of the plan for a person's failure to make required contributions, and (4) the plan sponsor has not initiated a distress termination of the plan. Amends the Pension Protection Act of 2006 (PPA), as amended by PACMBPRA, to allow plan sponsors to elect to treat a certain kind of plan as an eligible charity plan instead of requiring them to, as under current law. Permits such an election to be revoked, however, only with the consent of the Secretary of the Treasury. Postpones to plan years beginning after December 31, 2010, the authorization for such an election. Amends the Worker, Retiree, and Employer Recovery Act of 2008 to extend through plan years beginning during the period October 1, 2008-December 31, 2011, certain funding-based limits on benefit accruals for single-employer plans with severe funding shortfalls. Revises the adjusted funding target attainment percentage factor in such limits for that period. Amends ERISA and the Internal Revenue Code with respect to the allowance of a one-time prohibited payment by a single-employer plan. Declares that payments under a Social Security leveling option shall be treated as not in excess of the monthly amount paid under a single life annuity (plus an amount not in excess of a Social Security supplement). Extends from September 1, 2011, through December 31, 2011, the special rule and ratio for certain years of eligible charity plans which excludes such plans from the authority of a plan sponsor to elect to credit against the minimum required contribution for the current plan year all or a portion of the prefunding balance or the funding standard carryover balance for the year.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-07-29 00:00:00

Keeping Social Security Solvent Act of 2011 - Amends the Internal Revenue Code, with respect to the taxes on employment and self-employment compensation, to repeal the limit on the amount of compensation subject to such taxes (i.e., the contribution and benefit base, currently $106,800 in 2011).
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-07-29 00:00:00

HIRE Now Act of 2011 - Amends the Internal Revenue Code to extend until January 1, 2012, the exemption from payment of employment taxes for individuals who begin employment after December 31, 2010.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-08-01 00:00:00

Individual Recovery Assistance Act of 2011 - Amends the Internal Revenue Code to: (1) suspend for a one-year period the penalty on premature distributions from tax-exempt pension plans for mortgage payments or as unemployment compensation, and (2) increase from 70-1/2 to 75 the age at which taxpayers must begin taking taxable distributions from their pension plans.
Topic: Labor — Employee Benefits
Subject: Social welfare
Date: 2011-08-01 00:00:00

Amends the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to extend through FY2013 the special rule relating to eligibility for benefits under title XVI (Supplemental Security Income) (SSI) of the Social Security Act for certain aliens and victims of trafficking.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-09-08 00:00:00

Small Business Expansion and Hiring Act of 2011 - Amends the Internal Revenue Code to allow nongovernmental employers who employ an average of fewer than 100 employees during a taxable year a retained worker tax credit until December 31, 2012, for the lesser of $4,000 ($6,000 for a long-term unemployed individual) or 6.2% of the wages paid to a retained worker during a period of not less than 52 consecutive weeks of employment.  Limits the amount of such credit with respect to any business location of the employer to $400,000 and provides that the number of retained workers taken into account for such credit shall not exceed the excess of the number of employees of the taxpayer at the end of the taxable year over the number of such employees at the beginning of the taxable year. Defines "retained worker" to mean any qualified individual who was employed on any date during the taxable year for a period of not less than 52 weeks and whose wages during the last 26 weeks of such period equaled at least 80% of such wages for the first 26 weeks of such period.  Defines "qualified individual" as any individual who: (1) begins employment after 2010 and before 2014, (2) certifies by signed affidavit that such individual has not been employed for 40 hours or more per week during the 60-day period ending on the date such individual begins employment, (3) is not replacing another employee, and (4) is not disqualified for such credit by a relationship to the employer.
Topic: Labor — Employee Benefits
Subject: Congress
Date: 2011-09-14 00:00:00

Amends the Civil Service Retirement System (CSRS) and the Federal Employees' Retirement System (FERS) to exclude Members of Congress, except the Vice President, from further CSRS and FERS retirement coverage. Prohibits further government contributions or deductions from such Member's basic pay for deposit in the Treasury to the credit of the Civil Service Retirement and Disability Fund. States that nothing in this Act shall: (1) be considered to nullify, modify, or otherwise affect any right, entitlement, or benefit under CSRS for any Member covering any period before the enactment of this Act; or (2) affect the eligibility of a Member to participate in the Thrift Savings Plan (TSP) in accordance with otherwise applicable law.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-09-14 00:00:00

Amends the Internal Revenue Code to permit the treatment of certain employer contributions made to public retirement plans as picked up by an employing unit regardless of whether the participating employee is allowed to make an irrevocable election between the application of two alternative benefit formulas involving the same or different levels of employee contributions.
Topic: Labor — Employee Benefits
Subject: Government operations and politics
Date: 2011-09-22 00:00:00

Federal Employees Leave Transfer Act of 2011 - Directs the Office of Personnel Management (OPM) to modify by regulation the program for voluntary transfer of unused leave to allow federal employees to transfer unused sick leave and contribute such leave to agency leave banks for the use of other employees, on the same basis as is allowed for annual leave.
Topic: Labor — Employee Benefits
Subject: Finance and financial sector
Date: 2011-09-23 00:00:00

Retirement Income Protection Act of 2011 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to declare that no person shall be considered a fiduciary to an employee benefit plan (special entity) by reason of that person's performing any service, act, or duty as a swap dealer, major swap participant, security-based swap dealer, or major security-based swap participant with respect to such entity. Amends the Commodity Exchange Act (CEA) and the Securities Exchange Act of 1934 to redefine "special entity" to exclude from its meaning as well as from certain business conduct standards: (1) employee benefit plans, and (2) any collective investment vehicle in which one or more special entities invest. Declares that no swap dealer shall be treated as an advisor to a Special Entity (and thus subject to specified duties and restrictions related to fraudulent, deceptive, or manipulative behavior) if: (1) the Special Entity represents in writing that it will not rely on recommendations of the swap dealer, but will rely on advice from an independent representative; and (2) the swap dealer discloses to the Special Entity that it is not undertaking to act in the Special Entity 's best interests. Declares further that no swap dealer shall be considered to act as an advisor to a Special Entity solely by reason of providing information to an independent representative of a Special Entity. Prescribes criteria for considering a representative of a Special Entity to be independent of a swap dealer.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-10-05 00:00:00

Hardship Outlays to protect Mortgagee Equity Act of 2011 or the HOME Act of 2011 - Amends the Internal Revenue Code to allow taxpayers to withdraw amounts from their tax-exempt pension and retirement plans, without incurring the 10% penalty otherwise imposed on such withdrawals, to make mortgage payments on their principal residences.
Topic: Labor — Employee Benefits
Subject: Social welfare
Date: 2011-10-14 00:00:00

Amends title IV (Temporary Assistance for Needy Families) (TANF) of the Social Security Act to reestablish for FY2012-FY2013 the Emergency Contingency Fund for State Temporary Assistance for Needy Families Programs for the purpose of grants to states by the Secretary of the Treasury related to: (1) increases in TANF caseloads, (2) increased expenditures for non-recurrent short term benefits, and (3) increased expenditures for subsidized employment. Modifies for FY2011-FY2012 the formula for the pro rata reduction credit in the calculation of the minimum participation rate of all families of a state receiving TANF assistance for any reduction in such rate owing to caseload reductions not required by federal law and not resulting from changes in state eligibility criteria.
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-10-14 00:00:00

Unemployed Worker Assistance Act of 2011 - Amends the Internal Revenue Code to allow unemployed individuals who have exhausted all rights to unemployment compensation under federal or state law to make penalty-free withdrawals from tax-exempt pension and retirement plans.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2011-10-24 00:00:00

Amends the Internal Revenue Code, the Employee Retirement and Income Security Act (ERISA), and the Patient Protection and Affordable Care Act to treat certain small employer benefit arrangements (SEBAs) as employers for the purpose of providing qualified retirement and accident and health plans or group-term life insurance. Defines a SEBA as a member owned, democratically controlled cooperative organization that: (1) has at least 21 shareholders of whom 90% percent are in the same or similar line of business; (2) sponsors an accident and health plan for shareholder-members and any of their employees; (3) sponsors a qualified retirement plan meeting specified requirements and available to shareholder-members and their employees; (4) provides employee benefits pursuant to a written agreement; and (5) requires all benefit eligible employees of a shareholder-member to participate according to the same statutory eligibility criteria normally accorded them. Treats the shareholder-members of a SEBA as employers for purposes of administering and allocating items of income, credits, deductions, or exclusions associated with the provision of employee benefits. Prohibits treatment as a SEBA of any organization or related entity that is owned, in whole or in part, or managed or controlled in whole or in part, by any management agreement or certificates of indebtedness, directly or indirectly, or by: (1) any agents, brokers or providers of a health, life, or disability insurer; (2) a retirement plan service provider; (3) claim administrators; or (4) investment advisors. Requires any group health plan established or maintained by a SEBA to be fully insured (thus prohibiting self-insurance).
Topic: Labor — Employee Benefits
Subject: Taxation
Date: 2011-11-01 00:00:00

Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 or the SEAL 401(k) Savings Act - Amends the Internal Revenue Code, with respect to loans made from a qualified employer plan, to extend the period for repayment of loans if a plan terminates or a plan participant becomes unemployed. Requires the Secretary of the Treasury to modify regulations governing hardship distributions from qualified employer plans to allow participants to make additional contributions to a plan during the six month period following a hardship distribution.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2011-11-15 00:00:00

Startup Technical Assistance for Reemployment Training and Unemployment Prevention Act or the STARTUP Act - Amends the Federal-State Extended Unemployment Compensation Act of 1970 to authorize states to establish a self-employment assistance program (a program to provide unemployed individuals with an allowance in lieu of extended unemployment compensation to establish a business and become self-employed). Amends the Supplemental Appropriations Act, 2008 to allow individuals receiving emergency unemployment compensation to participate in a self-employment assistance program. Directs the Secretary of Labor to: (1) award grants to states for self-employment assistance programs; (2) develop model language that may be used by states in enacting such programs and provide technical assistance to states in establishing, improving, and administering such programs; (3) establish reporting requirement for states that have established such programs; and (4) report to Congress on the effectiveness of such programs. Amends the Riegle Community Development and Regulatory Improvement Act of 1994 to repeal the program for investment in microentrepreneurs. Limits and rescinds funding for the Loan Modernization and Accounting System established by the Small Business Administration (SBA). Directs the Administrator of SBA to terminate the Special Purpose Counseling Grant program under the Small Business Act.
Topic: Labor — Employee Benefits
Subject: Labor and employment
Date: 2011-11-17 00:00:00

Helping Individuals Return to Employment Act or HIRE Act - Authorizes the Secretary of Labor to award competitive grants to eligible entities to hire unemployed individuals age 16 and older to perform a minimum of 20 hours per week of work to benefit certain communities, including activities such as public works, beautification, historic restoration, tutoring, and adult education. Restricts such grants to eligible entities located in or primarily serving in a community designated either as a renewal community, an empowerment zone, or a historically underutilized business zone (HUBZone), if the unemployment rate in the area is higher than 7% during the 3-month period preceding award of the grant. Requires that priority in the award of grants be given to individuals who have been unemployed for more than a year. Prescribes certain grant limitations.
Topic: Labor — Employee Benefits
Subject: Transportation and public works
Date: 2011-11-18 00:00:00

Mobilizing Opportunities for Veterans Employment Act of 2011 - Requires recipients of federal assistance for federal-aid highway projects and capital public transportation projects to give preference to the hiring of veterans with the requisite skills and abilities to perform construction work on such projects. Exempts from these requirements federal-aid highway projects on Indian reservation roads in which preference in the hiring of Indians living on or near a reservation on such projects is authorized.
Topic: Labor — Employee Benefits
Subject: Congress
Date: 2011-11-18 00:00:00

End Pensions in Congress Act or EPIC Act - Amends the Civil Service Retirement System (CSRS) and the Federal Employees' Retirement System (FERS) to exclude Members of Congress, except the Vice President, from further CSRS and FERS retirement coverage. Prohibits further government contributions or deductions from such Member's basic pay for deposit in the Treasury to the credit of the Civil Service Retirement and Disability Fund. States that nothing in this Act shall: (1) be considered to nullify, modify, or otherwise affect any right, entitlement, or benefit under CSRS for any Member covering any period before the enactment of this Act; or (2) affect the eligibility of a Member to participate in the Thrift Savings Plan (TSP) in accordance with otherwise applicable law. Allows Members covered by such exclusion, within 90 days after enactment of this Act, to elect to remain subject to CSRS or FERS, as the case may be.