jiayi-li23/proxann_data huggingface dataset:
Topic: Macroeconomics — Tax Code
Subject: Housing and community development
Date: 2009-04-28 00:00:00

Interagency Council on Homelessness Reform Act of 2009 - Amends the McKinney-Vento Homeless Assistance Act to declare that the mission of the U.S. Interagency Council on Homelessness is to: (1) coordinate the federal response to homelessness; and (2) create a national partnership at every level of government and with the private sector to reduce and end homelessness in the nation while maximizing the effectiveness of federal contributions to end homelessness. Adds to the membership of such Council the Commissioner of Social Security, the U.S. Attorney General, and the Director of the Office of Management and Budget (OMB), or their respective designees. Requires: (1) the Council to meet quarterly (currently, annually); and (2) rotation of the position of Chairperson and Vice Chairperson at the first meeting of each year. Requires the President (currently, the Council) to appoint an Executive Director of the Council, with the advice and consent of the Senate, to serve at the pleasure of the President Directs the Council to develop, make available for public comment, and submit to the President and Congress a biennial national plan to end homelessness for all Americans. Requires the Council to: (1) develop constructive alternatives to criminalizing homelessness and eliminate laws and policies that prohibit sleeping, feeding, sitting, resting, or lying in public spaces when there are no suitable alternatives; (2) evaluate the federal role in interacting and coordinating with state and local entities that address homelessness; and (3) conduct research and develop methods to improve pre-existing coordination between it and federal agencies.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-04-28 00:00:00

Amends the Internal Revenue Code to extend through 2011 the standard deduction for state and local real property taxes.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-04-29 00:00:00

Amends the Internal Revenue Code to suspend the penalty on underpayments of tax due to negligence, disregard of rules or regulations, or substantial inaccuracies for individuals who receive unemployment compensation in 2008 or 2009.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-04-30 00:00:00

Amends the Internal Revenue Code to provide for accelerated depreciation of certain energy-efficient heating, ventilation, air conditioning, or commercial refrigeration property installed in nonresidential real property or residential rental property and placed in service before January 1, 2013.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-05-06 00:00:00

Amends the Internal Revenue Code to allow individual taxpayers an exclusion from gross income for certain items of partnership and S corporation pass-thru income up to $250,000 ($500,000 for married couples filing joint returns).
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-05-07 00:00:00

State Tax Administration Assistance Act of 2009 - Amends the Internal Revenue Code to permit a state to offset state income tax obligations owed by nonresidents against any federal income tax refunds due to such nonresidents if such state has in effect a reciprocal agreement with the Secretary of the Treasury that allows an offset of federal income tax obligations against state tax refunds.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-05-12 00:00:00

Tax Compromise Improvement Act of 2009 - Amends the Internal Revenue Code to repeal the requirement that taxpayers make a 20% partial payment of tax liabilities when submitting offers-in-compromise of such liabilities to the Internal Revenue Service (IRS).
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-05-14 00:00:00

State Sales Tax Relief Act - Amends the Internal Revenue Code to extend through 2010 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: 2009-05-14 00:00:00

State Sales Equity Relief Act - Amends the Internal Revenue Code to extend through 2010 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: 2009-05-14 00:00:00

Amends the Internal Revenue Code to exclude from gross income qualified personal indebtedness. Defines "qualified personal indebtedness" as any indebtedness of an individual other than trade or business debts, student loans, mortgages, or debts discharged in bankruptcy.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-05-15 00:00:00

Net Operating Loss (NOL) Carryback Act - Amends the Internal Revenue Code to allow a five-year carryback of net operating losses, including the operating losses of life insurance companies, incurred in 2008 and 2009. Denies such extended loss carryover period to: (1) taxpayers in whom the federal government acquires an equity interest under the Emergency Economic Stabilization Act of 2008; (2) the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac); and (3) members of certain affiliated groups.
Topic: Macroeconomics — Tax Code
Subject: Commerce
Date: 2009-05-20 00:00:00

Allows, for a two-year period, any financing approved under title V of the Small Business Investment Act of 1958 (Small Business Administration [SBA] guaranteed small business loans) to include debt refinancing relating to a conventional loan that is not SBA-guaranteed, if certain conditions are met.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-05-21 00:00:00

Timber Revitalization and Economic Enhancement Act of 2009 - Amends the Internal Revenue Code to make permanent: (1) the reduction in the rate of tax on the net timber gain of corporations; and (2) rules for the treatment of timber real estate investment trust (REIT) gains, mineral royalty income, and prohibited transactions.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-05-21 00:00:00

Telecommuters Tax Fairness Act of 2009 - Prohibits a state from imposing an income tax on the compensation of a nonresident individual for any period in which such individual is not physically present in or working in such state or from deeming such nonresident individual to be present in or working in such state on the grounds that: (1) such individual is present at or working at home for convenience; or (2) such individual's work at home fails any convenience of the employer test or any similar test.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-05-21 00:00:00

New Markets Tax Credit Extension Act of 2009 - Amends the Internal Revenue Code to: (1) extend the new markets tax credit through 2013; (2) provide for an inflation adjustment to the limitation amount for such credit after 2009; and (3) allow an offset against the alternative minimum tax (AMT) for such credit.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-06-02 00:00:00

Amends the Internal Revenue Code to increase the unified credit against the estate and gift tax to $5 million after 2009 and to adjust such amount for inflation for estates opened after 2010. Restores previous estate tax and carryover basis provisions temporarily repealed by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Modifies the general termination date of such Act (i.e., December 31, 2010) as it applies to certain EGTRRA estate and gift tax provisions.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-06-08 00:00:00

Amends the Internal Revenue Code to treat as corporations for income tax purposes certain publicly traded partnerships which directly or indirectly derive income or gain from providing services as an investment adviser (as defined by the Investment Advisers Act of 1940) or asset management services.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-06-09 00:00:00

Defined Contribution Plan Fee Transparency Act of 2009 - Amends the Internal Revenue Code to impose a penalty tax on employers maintaining defined contribution pension plans for the failure of their plan administrators to provide plan participants or beneficiaries, prior to enrollment in a plan, with certain notices and disclosures pertaining to fees and charges, investment alternatives, and the manner for making elections among designated investment alternatives. Sets forth the types of information about investment alternatives required in a plan notice or disclosure. Requires plan administrators to provide plan participants and beneficiaries, after enrollment, with quarterly notices describing the investment alternatives and associated fees and charges in their plans. Imposes a penalty tax on a provider of services to a defined contribution plan for failure to provide a plan administrator with certain disclosures, including the total fees and expenses expected to be paid by a plan and any relationships of such service provider with third parties offering investment products. Directs the Secretary of the Treasury to issue final regulations on the written formats allowed for providing the notices and disclosures required by this Act.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-06-11 00:00:00

Puerto Rico Work and Empowerment Act of 2009 - Amends the Internal Revenue Code to make residents of Puerto Rico eligible for the earned income tax credit.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-06-11 00:00:00

Promoting Charitable Actions Act of 2009 - Amends the Internal Revenue Code to make permanent the special rule allowing a tax deduction for charitable contributions of food inventory by certain noncorporate taxpayers.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-06-12 00:00:00

Neighborhood Investment Act of 2009 - Amends the Internal Revenue Code to exclude from gross income gain from the sale of single-family residential rental property held by a taxpayer for two years or more and rented as a single dwelling unit on a regular basis during the five-year period prior to its sale. Limits the amount of such exclusion to $250,000.
Topic: Macroeconomics — Tax Code
Subject: Health
Date: 2009-06-12 00:00:00

Strengthening Medicaid for America's Children Act of 2009 - Amends title XIX (Medicaid) of the Social Security Act to require an increased federal medical assistance percentage (FMAP) for children in certain states that implement at least three of nine specified policies regarding medical assistance to children.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-06-23 00:00:00

Amends the Internal Revenue Code to terminate: (1) taxpayer checkoffs to finance presidential election campaigns; (2) the Presidential Election Campaign Fund (Fund) and related provisions; and (3) presidential primary matching payment accounts. Directs the Secretary of the Treasury to transfer any amounts remaining in the Fund after 2009 to the general fund of the Treasury.
Topic: Macroeconomics — Tax Code
Subject: Finance and financial sector
Date: 2009-06-24 00:00:00

Repaying the American Taxpayer Act of 2009 - Amends the Emergency Economic Stabilization Act of 2008 (EESA) to require payment into the Treasury for reduction of the public debt of dividends on any share of preferred stock in a financial institution obtained and held by the Secretary of the Treasury in conjunction with financial assistance provided to the institution under EESA. Requires the statutory limitation on the public debt to be reduced by the aggregate amount of such revenues and proceeds paid into the Treasury. Directs the Special Inspector General to report to certain congressional committees on the disposition of such dividend payments.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-06-25 00:00:00

Amends the Internal Revenue Code to direct the Secretary of the Treasury, upon receiving notice from a state or local government that a named individual owes a past-due legally enforceable tax obligation to a local goverment, to pay such tax debt from any federal tax refund due to such individual, after notifying such individual of the offset.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-07-09 00:00:00

Transparent Markets Act of 2009 - Amends the Internal Revenue Code to impose an excise tax on over-the-counter derivative transactions. Sets the rate of such tax at 0.25% of the fair market value of the underlying property with respect to, or the notional principal amount of, the derivative financial instrument involved in such transactions. Defines "derivative financial instrument" as any option, forward contract, short position, notional principal contract, credit default swap, or similar financial instrument in any share of corporate stock, interest in a widely held or publicly traded partnership or trust, debt instrument, commodity which is actively traded, foreign currency, or specified index.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-07-10 00:00:00

Small Business Growth Act of 2009 - Amends the Internal Revenue Code to allow small business taxpayers with gross receipts of $5 million or less to elect to expense certain depreciable real property in the year such property is placed in service. Limits the amount of such expensing allowance to $125,000, adjusted for inflation after 2009.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-07-14 00:00:00

Complete and Permanent Property Tax Deduction Act of 2009 - Amends the Internal Revenue Code to: (1) make permanent the standard tax deduction for real property taxes; and (2) repeal the dollar limitation on such deduction and the exclusion of foreign real property taxes.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-07-15 00:00:00

Amends the Internal Revenue Code to: (1) make permanent the tax deduction for charitable contributions of food inventory by certain noncorporate taxpayers; (2) set forth rules for determining the basis and fair market value of contributed food; and (3) limit the reduction of such deduction in 2009 and 2010 to the amount by which the fair market value of the contributed food exceeds twice the basis of such food.
Topic: Macroeconomics — Tax Code
Subject: Finance and financial sector
Date: 2009-07-16 00:00:00

Provide a Return on Financial Investment for the Taxpayer Act of 2009 or the PROFIT Act of 2009 - Amends the Emergency Economic Stabilization Act of 2008 (EESA) to require the Secretary of the Treasury to sell through a public auction any warrants associated with EESA assistance each time a financial institution makes a repayment of such assistance. Exempts from such requirement warrants associated with a repayment made by a financial institution that has received less than $250 million of such assistance.
Topic: Macroeconomics — Tax Code
Subject: Congress
Date: 2009-07-16 00:00:00

Predictable, Equitable, and Transparent (PET) Project Act of 2009 - Amends the Congressional Budget Act of 1974 to limit to 1/2 of 1% the allocation solely to appropriation earmarks of the amount allocated to the Senate and House appropriations committees for the first fiscal year of a budget resolution. Entitles each Senator to 1/100th of the Senate earmark allocation and each Member of the House to 1/441 of the House earmark allocation. Makes it out of order in either chamber to consider any measure that would cause the level of total new budget authority or total outlays for appropriation earmarks, as adjusted, set forth in the applicable budget resolution to exceed or breach such limitations. Requires a Member or Senator requesting an appropriation earmark, within five legislative days after making such request, to: (1) submit the amount requested, the project name, and a project description of its subject matter to the appropriate Clerk for posting on the Clerk's website; and (2) insert in the Congressional Record a written statement that includes such information and certifies that neither the Member, Senator, or any family member has any financial interest in the earmark. Requires each Clerk's website to include an up-to-date, comprehensive, and searchable database comprising all such requests for the current fiscal year and the budget year. Makes a conforming amendment to Rule XXI (Restrictions on Certain Bills) of the Rules of the House
Topic: Macroeconomics — Tax Code
Subject: Economics and public finance
Date: 2009-07-22 00:00:00

Discretionary Spending Control 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. Amends the Congressional Budget Act of 1974 to make it out of order in either chamber to consider: (1) legislation that increases the discretionary spending limits for any ensuing fiscal year after the budget year or would cause the discretionary spending limits for such year to be breached; (2) a budget resolution that would cause the discretionary spending limits for the budget year to be breached; or (3) any appropriation bill or joint resolution, amendment, or conference report that provides advance discretionary new budget authority that first becomes available for any fiscal year after the budget year at an amount for any program, project, or activity above the amount of appropriations for FY2007 for them. Amends the Gramm-Rudman-Hollings Act to require preview and final discretionary sequestration reports to set forth estimates for the current year and each subsequent year through FY2014 of the applicable discretionary spending limits for each category and an explanation of any adjustments in such limits. Amends the Act to extend Pay-As-You-Go (PAYGO) enforcement mechanisms through FY2014.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-07-24 00:00:00

Amends the Internal Revenue Code to increase the income tax deduction for business meals and entertainment expenses from 50 to 75% of such expenses in calendar year 2009 and 80% in 2010 and thereafter.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-07-29 00:00:00

Home Improvements Revitalize the Economy Act of 2009 or the HIRE Act of 2009 - Amends the Internal Revenue Code to allow: (1) an income-based tax deduction (up to $2,000) for the purchase of residential building products and furnishings (up to $4,000 for products and furnishings that meet specified environmental standards); (2) a tax credit for 20% (up to $500) of the purchase price of residential building products and furnishings; and (3) a general business tax credit for the purchase of residential building products and furnishings for resale to customers. Terminates such deduction and credits after 2011.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-07-30 00:00:00

Generate Retirement Ownership Through Long-Term Holding Act of 2009 - Amends the Internal Revenue Code to provide that no gain shall be recognized on the receipt of a capital gain dividend distributed by a regulated investment company if such dividend is automatically reinvested in additional shares of the company pursuant to a dividend reinvestment plan.
Topic: Macroeconomics — Tax Code
Subject: Finance and financial sector
Date: 2009-07-31 00:00:00

TARP Executive Disclosure Act - Requires each chief executive officer of any financial institution that receives federal assistance under the Troubled Asset Relief Program (TARP) of the Emergency Economic Stabilization Act of 2008 (EESA), or other specified federal law, to report to the Secretary of the Treasury specified financial information required under the Ethics in Government Act of 1978. Treats the Secretary as the designated agency ethics official for purposes of: (1) taking any action under the Ethics in Government Act of 1978 with respect to any person who fails to file such a report, or who files a false report; (2) acting as custodian of, and providing public access, to reports filed under this Act; and (3) reviewing such reports. Authorizes the Secretary, in addition to any other specified action against an individual who fails to comply with this reporting requirement, to terminate and require the repayment of the assistance provided to a financial institution which gave rise to the reporting requirement with respect to any of its senior executive officers. Requires the Board of Governors of the Federal Reserve System or the Federal Deposit Insurance Corporation (FDIC) to carry out the Secretary's determination with respect to any assistance to the financial institution the Board or the FDIC provided.
Topic: Macroeconomics — Tax Code
Subject: Finance and financial sector
Date: 2009-07-31 00:00:00

Directs the Secretary of the Treasury to enter into an agreement with a volunteer employees' beneficiary association (VEBA) established after enactment of this Act for the benefit of eligible separated employees of Delphi Corporation (and their dependents) in order to transfer amounts to the VEBA for purposes of establishing, or obtaining coverage under, a health care plan for the benefit of such employees (and dependents). Limits the application of this Act to employees with respect to whom the obligation of Delphi Corporation or General Motors Corporation to provide health care coverage has been discharged in a bankruptcy proceeding. Directs the Secretary to make available up to $3 billion in Troubled Asset Relief Program (TARP) funds, under the Emergency Economic Stabilization Act of 2008 (EESA), to provide health care coverage that is substantially the same as the coverage the obligation for which was so discharged.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-07-31 00:00:00

Death Tax Repeal Permanency 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: 2009-07-31 00:00:00

Short Sea Shipping Act of 2009 - Amends the Internal Revenue Code to exempt from the harbor maintenance tax commercial cargo (other than bulk cargo) loaded at: (1) a port in the U.S. mainland and unloaded at another such port after transport solely by coastal route or river or unloaded at a port in Canada located in the Great Lakes Saint Lawrence Seaway System; or (2) such a port in Canada and unloaded at a port in the U.S. mainland. Defines the "Great Lakes Saint Lawrence Seaway System" as the waterway between Duluth, Minnesota, and Nova Scotia, encompassing the five Great Lakes, their connecting channels, and the Saint Lawrence River.
Topic: Macroeconomics — Tax Code
Subject: Taxation
Date: 2009-09-17 00:00:00

Amends the Internal Revenue Code to exempt from income taxation a newspaper corporation or organization if: (1) it publishes on a regular basis a newspaper for general circulation; (2) its newspaper contains local, national, and international news stories of interest to the general public and the distribution of such newspaper is necessary or valuable in achieving an educational purpose; and (3) the preparation of the material contained in such newspaper follows a methodology generally accepted as educational. Exempts the advertising income of a tax-exempt newspaper corporation or organization from taxation as unrelated business income and allows a charitable tax deduction for contributions to such newspaper corporation or organization.