114 S1578 IS: Taxpayer Bill of Rights Enhancement Act of 2015
U.S. Senate
2015-06-16
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

		II
		114th CONGRESS1st Session
		S. 1578
		IN THE SENATE OF THE UNITED STATES

			June 16, 2015
			Mr. Grassley (for himself and Mr. Thune) introduced the following bill; which was read twice and referred to the Committee on Finance

		A BILL
		To amend the Internal Revenue Code of 1986 to enhance taxpayer rights, and for other purposes.

		1.Short title, etc
			(a)Short title
 This Act may be cited as the Taxpayer Bill of Rights Enhancement Act of 2015.
 (b)Amendment of 1986 CodeExcept as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.
 (c)Table of contentsThe table of contents for this Act is as follows:Sec. 1. Short title, etc. TITLE I—Taxpayer bill of rights and Internal Revenue Service accountability Sec. 101. Duty to ensure that IRS employees are familiar with and act in accord with certain taxpayer rights. Sec. 102. Revisions relating to termination of employment of IRS employees for misconduct. Sec. 103. Codification of rules for retention of Internal Revenue Service emails. TITLE II—The right to privacy Sec. 201. Criminal penalty for unauthorized disclosure or inspection. Sec. 202. Civil damages for unauthorized disclosure or inspection. Sec. 203. IRS employees prohibited from using personal email accounts for official business. Sec. 204. Compliance by contractors with confidentiality safeguards. TITLE III—The right to appeal in an independent forum and to challenge the Internal Revenue Service position and be heard Sec. 301. Increase in limitations on civil damages for certain unauthorized collection actions. Sec. 302. Extension of time limit for contesting IRS levy. Sec. 303. Expansion of declaratory judgment remedy to tax-exempt organizations. TITLE IV—The right to a fair and just tax system Sec. 401. Waiver of user fee for installment agreements using automated withdrawals. Sec. 402. Individuals held harmless on improper levy on individual retirement plan. Sec. 403. Office of Chief Counsel review of offers-in-compromise. Sec. 404. Authority of the National Taxpayer Advocate to comment on Treasury regulations. Sec. 405. Individual estimated tax. Sec. 406. Corporate estimated tax. Sec. 407. Increase in large corporation threshold for estimated tax payments. Sec. 408. Expansion of interest netting. Sec. 409. Clarification of application of Federal tax deposit penalty. TITLE V—The right to be informed Sec. 501. Collection activities with respect to joint return disclosable to either spouse based on oral request. Sec. 502. Disclosure of taxpayer identity for tax refund purposes. Sec. 503. Release of information regarding the status of certain investigations. Sec. 504. Mandatory electronic filing for annual returns of exempt organizations. TITLE VI—The right to qualify service Sec. 601. Free electronic filing. Sec. 602. Access to appeals.  I Taxpayer bill of rights and Internal Revenue Service accountability 101.Duty to ensure that IRS employees are familiar with and act in accord with certain taxpayer rights (a)In generalSection 7803(a) of the Internal Revenue Code of 1986 is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph:

 (3)Execution of duties in accord with taxpayer rightsIn discharging his duties, the Commissioner shall ensure that employees of the Internal Revenue Service are familiar with and act in accord with taxpayer rights as afforded by other provisions of this title, including—
 (A)the right to be informed, (B)the right to quality service,
 (C)the right to pay no more than the correct amount of tax, (D)the right to challenge the position of the Internal Revenue Service and be heard,
 (E)the right to appeal a decision of the Internal Revenue Service in an independent forum, (F)the right to finality,
 (G)the right to privacy, (H)the right to confidentiality,
 (I)the right to retain representation, and (J)the right to a fair and just tax system..
 (b)Effective dateThe amendments made by this section shall take effect on the date of the enactment of this Act. 102.Revisions relating to termination of employment of IRS employees for misconduct (a)Termination for taking official actions for political purposesParagraph (10) of section 1203(b) of the Internal Revenue Service Restructuring and Reform Act of 1998 is amended to read as follows:

 (10)performing, delaying, or failing to perform (or threatening to perform, delay, or fail to perform) any official action (including any audit) with respect to a taxpayer for purpose of extracting personal gain or benefit or for a political purpose..
 (b)Notification of decision not To terminate employmentSection 1203(c) of the Internal Revenue Service Restructuring and Reform Act of 1998 is amended by adding at the end the following new paragraph:

 (4)NotificationIn any case in which the Commissioner exercises the authority under paragraph (1), the Commissioner shall submit to the chairman and ranking member of the Committee on Finance of the Senate and the chairman and ranking member of the Committee on Ways and Means of the House of Representatives of the reasons for taking a personnel action other than termination..
				103.Codification of rules for retention of Internal Revenue Service emails
 (a)Retention of recordsEmail records of the Internal Revenue Service shall be retained in an appropriate electronic system that supports records management and litigation requirements, including the capability to identify, retrieve, and retain the records, in accordance with this subsection:
 (1)Prior to the date on which the Treasury Inspector General for Tax Administration makes the certification under subsection (c)(1), the Commissioner of Internal Revenue and the Chief Counsel for the Internal Revenue Service shall retain all email records.
 (2)Not later than December 31, 2016, the Commissioner of Internal Revenue and the Chief Counsel for the Internal Revenue Service shall maintain email records of all principal officers and specified employees of the Internal Revenue Service for a period of 15 years beginning on the date such record was generated.
 (b)Transmission of records to the National ArchivesNot later than the last day of the 15-year period described in subsection (a)(2), the Commissioner of Internal Revenue and the Chief Counsel for the Internal Revenue Service shall transfer the email records of principal officers of the Internal Revenue Service to the Archivist of the United States.
				(c)Compliance
 (1)CertificationOn the date that the Treasury Inspector General for Tax Administration determines that the Internal Revenue Service has a program in place that complies with the requirements of subsections (a)(2) and (b), the Treasury Inspector General for Tax Administration shall certify to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives that the Internal Revenue Service is in compliance with such requirements.
					(2)Reports
 (A)Interim reportNot later than March 1, 2016, the Treasury Inspector General for Tax Administration shall submit a report to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives on the steps being taken by the Commissioner of Internal Revenue and the Chief Counsel for the Internal Revenue Service to comply with the requirements of subsections (a)(2) and (b).
 (B)Final reportNot later than March 1, 2017, the Treasury Inspector General for Tax Administration shall submit a report to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives describing whether the Internal Revenue Service is in compliance with the requirements of subsections (a)(2) and (b).
						(d)Definitions
 (1)Principal officersFor purposes of this section, the term principal officer means, with respect to the Internal Revenue Service— (A)any employee whose position is listed under the Internal Revenue Service in the most recent version of the United States Government Manual published by the Office of the Federal Register,
 (B)any employee who is a senior staff member reporting directly to the Commissioner of Internal Revenue, and
 (C)any— (i)associate counsel, deputy counsel, or division head in the Office of the Chief Counsel for the Internal Revenue Service, and
 (ii)any employee who is a senior staff member, who reports directly to such Chief Counsel.(2)Specified employeesThe term specified employee means, with respect to the Internal Revenue Service, any employee who—
 (A)holds a Senior Executive Service position (as defined in section 3132 of title 5, United States Code) in the Internal Revenue Service or the Office of Chief Counsel for the Internal Revenue Service), and
 (B)is not a principal officer of the Internal Revenue Service. IIThe right to privacy 201.Criminal penalty for unauthorized disclosure or inspection (a)Unauthorized disclosureSection 7213 is amended by striking $5,000 each place it appears in subsections (a) and (d) and inserting $20,000.
 (b)Unauthorized inspectionSection 7213A(b)(1) is amended by striking $1,000 and inserting $5,000. (c)Effective dateThe amendments made by this section shall apply to violations occurring after the date of the enactment of this Act.
				202.Civil damages for unauthorized disclosure or inspection
 (a)Notice to TaxpayerSubsection (e) of section 7431 is amended by adding at the end the following new sentences: The Secretary shall also notify such taxpayer if the Internal Revenue Service or, upon notice to the Secretary by a Federal or State agency, if such Federal or State agency, proposes an administrative determination as to disciplinary or adverse action against an employee arising from the employee’s unauthorized inspection or disclosure of the taxpayer’s return or return information. The notice described in this subsection shall include the date of the inspection or disclosure and the rights of the taxpayer under such administrative determination..
				(b)Payment Authority Clarified
 (1)In generalSection 7431 is amended by adding at the end the following new subsection:

 (i)Payment AuthorityClaims pursuant to subsection (a)(1) shall be payable out of funds appropriated under section 1304 of title 31, United States Code.
							.
 (2)Annual reports of paymentsThe Secretary of the Treasury shall annually report to the Committee on Finance of the Senate and the Committee on Ways and Means of the House of Representatives regarding payments made from the United States Judgment Fund under section 7431(i) of the Internal Revenue Code of 1986.
 (c)Burden of Proof for Good Faith Exception Rests With Person Making Inspection or DisclosureSection 7431(b) is amended by adding at the end the following new flush sentence:

						In any proceeding involving the issue of the existence of good faith, the burden of proof with
			 respect to such issue shall be on the person who made the inspection or
			 disclosure..
 (d)ReportsSubsection (p) of section 6103 is amended by adding at the end the following new paragraph:

 (9)Report on willful unauthorized disclosure and inspectionAs part of the report required by paragraph (3)(C) for each calendar year, the Secretary shall furnish information regarding the willful unauthorized disclosure and inspection of returns and return information, including the number, status, and results of—
 (A)administrative investigations, (B)civil lawsuits brought under section 7431 (including the amounts for which such lawsuits were settled and the amounts of damages awarded), and
 (C)criminal prosecutions. . (e)Increase in amount of damages per violation (1)In generalSubparagraph (A) of section 7431(c)(1) is amended to read as follows:

 (A)the sum of— (i)$5,000 for each act of unauthorized inspection of a return or return information with respect to which such defendant is found liable, and
 (ii)$10,000 for each act of unauthorized disclosure of a return or return information with respect to which such defendant is found liable, or.
					(2)Punitive damages
 (A)In generalSection 7431(c) is amended by redesignating paragraphs (2) and (3) as paragraphs (3) and (4), respectively, and by inserting after paragraph (1) the following new paragraph:

 (2)in the case of willful inspection or disclosure or an inspection or disclosure which is the result of gross negligence, punitive damages, plus.
 (B)Conforming amendmentSubparagraph (B) of section 7431(c) is amended to read as follows:  (B)the actual damages sustained by the plaintiff as a result of such unauthorized inspection or disclosure, plus.
						(f)Effective Dates
 (1)NoticeThe amendment made by subsection (a) shall apply to determinations made after the date which is 180 days after the date of the enactment of this Act.
 (2)Payment authorityThe amendment made by subsection (b)(1) shall take effect on the date which is 180 days after the date of the enactment of this Act.
 (3)Burden of proofThe amendments made by subsection (c) shall apply to inspections and disclosures occurring on and after the date which is 180 days after the date of the enactment of this Act.
 (4)ReportsSubsection (b)(2) and the amendment made by subsection (d) shall apply to calendar years ending after the date which is 180 days after the date of the enactment of this Act.
 (5)Increase in damagesThe amendment made by subsection (e) shall apply to proceedings commenced after the date of the enactment of this Act.
 203.IRS employees prohibited from using personal email accounts for official businessNo officer or employee of the Internal Revenue Service may use a personal email account to conduct any official business of the Government.
			204.Compliance by contractors with confidentiality safeguards
 (a)In GeneralSection 6103(p), as amended by this Act, is amended by adding at the end the following new paragraph:

 (10)Disclosure to contractors and other agentsNotwithstanding any other provision of this section, no return or return information shall be disclosed to any contractor or other agent of a Federal, State, or local agency unless such agency, to the satisfaction of the Secretary—
 (A)has requirements in effect which require each such contractor or other agent which would have access to returns or return information to provide safeguards (within the meaning of paragraph (4)) to protect the confidentiality of such returns or return information,
 (B)agrees to conduct an on-site review every 3 years (or a mid-point review in the case of contracts or agreements of less than 3 years in duration) of each contractor or other agent to determine compliance with such requirements,
 (C)submits the findings of the most recent review conducted under subparagraph (B) to the Secretary as part of the report required by paragraph (4)(E), and
 (D)certifies to the Secretary for the most recent annual period that such contractor or other agent is in compliance with all such requirements.
							The certification required by subparagraph (D) shall include the name and address of each
			 contractor and other agent, a description of the contract or agreement
			 with such contractor or other agent, and the duration of such contract or
			 agreement. The requirements of this paragraph shall not apply to
			 disclosures pursuant to subsection (n) for purposes of Federal tax
			 administration..
 (b)Conforming AmendmentSubparagraph (B) of section 6103(p)(8) is amended by inserting or paragraph (10) after subparagraph (A). (c)Effective Date (1)In generalThe amendments made by this section shall apply to disclosures made after the date of the enactment of this Act.
 (2)CertificationsThe first certification under section 6103(p)(10)(D) of the Internal Revenue Code of 1986, as added by subsection (a), shall be made with respect to the portion of calendar year 2015 following the date of the enactment of this Act.
					IIIThe right to appeal in an independent forum and to challenge the Internal Revenue Service position
			 and be heard
			301.Increase in limitations on civil damages for certain unauthorized collection actions
 (a)In generalSection 7433(b) is amended by striking $1,000,000 ($100,000 and inserting $1,500,000 ($150,000. (b)Punitive damages in the case of reckless or intentional actionSubsection (b) of section 7433 is amended—
 (1)by redesignating paragraphs (1) and (2) as subparagraphs (A) and (B), respectively, and by moving such subparagraphs 2 ems to the right,
 (2)by striking In any action and inserting the following:  (1)In generalIn any action
							, and
 (3)by adding at the end the following new paragraph:  (2)Punitive damages for willful and reckless actionsIn any action brought under subsection (a) or petition filed under subsection (e) in which the defendant is found to be liable and to have acted recklessly or intentionally, the court may award the plaintiff punitive damages..
 (c)Period for bringing actionParagraph (3) of section 7433(d) is amended by striking the date the right of action accrues and inserting the later of the date of on which administrative remedies available within the Internal Revenue Service have been exhausted or the date on which the taxpayer reasonably could have discovered that the actions of the officer or employee were done in disregard of a provision of this title or any regulation promulgated under this title.
 (d)Effective dateThe amendments made by this section shall apply in the case of proceedings commenced after the date of the enactment of this Act.
				302.Extension of time limit for contesting IRS levy
 (a)Extension of Time for Return of Property Subject to LevySubsection (b) of section 6343 is amended by striking 9 months and inserting 2 years. (b)Period of Limitation on SuitsSubsection (c) of section 6532 is amended—
 (1)by striking 9 months in paragraph (1) and inserting 2 years, and (2)by striking 9-month in paragraph (2) and inserting 2-year.
 (c)Effective DateThe amendments made by this section shall apply to— (1)levies made after the date of the enactment of this Act, and
 (2)levies made on or before such date if the 9-month period has not expired under section 6343(b) of the Internal Revenue Code of 1986 (without regard to this section) as of such date.
					303.Expansion of declaratory judgment remedy to tax-exempt organizations
 (a)In generalParagraph (1) of section 7428(a) is amended— (1)in subparagraph (B) by inserting after 509(a)) the following: or as a private operating foundation (as defined in section 4942(j)(3)); and
 (2)by amending subparagraph (C) to read as follows:  (C)with respect to the initial qualification or continuing qualification of an organization as an organization described in section 501(c) (other than paragraph (3)) or 501(d) which is exempt from tax under section 501(a), or
							.
 (b)Court jurisdictionSubsection (a) of section 7428 is amended in the material following paragraph (2) by striking United States Tax Court, the United States Claims Court, or the district court of the United States for the District of Columbia and inserting the following: United States Tax Court (in the case of any such determination or failure) or the Court of Federal Claims or the district court of the United States for the District of Columbia (in the case of a determination or failure with respect to an issue referred to in subparagraph (A), (B), or (D) of paragraph (1)),.
 (c)Technical amendmentSection 7428, as amended by subsection (b), is amended by striking Claims Court each place it appears in subsection (a), (b)(2), and (c)(1)(C)(iii) and inserting Court of Federal Claims. (d)Effective dateThe amendments made by this section shall apply to pleadings filed after the date of the enactment of this Act.
				IVThe right to a fair and just tax system
			401.Waiver of user fee for installment agreements using automated withdrawals
 (a)In GeneralSection 6159 is amended by redesignating subsections (e) and (f) as subsections (f) and (g), respectively, and by inserting after subsection (d) the following new subsection:

 (e)Waiver of user fees for installment agreements using automated withdrawalsIn the case of a taxpayer who enters into an installment agreement in which automated installment payments are agreed to, the Secretary shall waive the fee (if any) for entering into the installment agreement.
						.
 (b)Effective DateThe amendments made by this section shall apply to agreements entered into on or after the date which is 180 days after the date of the enactment of this Act.
				402.Individuals held harmless on improper levy on individual retirement plan
 (a)In GeneralSection 6343 is amended by adding at the end the following new subsection:

						(f)Individuals Held Harmless on Wrongful Levy, etc. on Individual Retirement Plan
 (1)In generalIf the Secretary determines that an individual retirement plan has been levied upon in a case to which subsection (b) or (d)(2)(A) applies and property or an amount of money is returned to the individual who is the beneficiary of such plan—
 (A)the individual may contribute such property or an amount equal to the sum of—
 (i)the amount of money returned by the Secretary on account of such levy, and (ii)interest paid under subsection (c) on such amount of money,
									into an individual retirement plan (other than an endowment contract) to which a rollover
			 contribution of a distribution  from the
			 plan levied upon is permitted if such contribution is made not later than
			 the due date (not including extensions) for filing the return of tax for
			 the taxable year in which such property or amount of money is returned,
 and(B)the Secretary shall, at the time such property or amount of money is returned, notify such individual that a contribution described in subparagraph (A) may be made.
 (2)Treatment as rolloverThe distribution on account of the levy and any contribution under paragraph (1) with respect to such distribution shall be treated for purposes of this title as if such distribution and contribution were part of a rollover contribution described in section 408(d)(3)(A)(i); except that—
 (A)the contribution shall be treated as having been made to the individual retirement plan for the taxable year in which the distribution on account of the levy occurred, and the interest paid under subsection (c) shall be treated as earnings within such plan after the contribution and as not includible in gross income, and
 (B)such contribution shall not be taken into account under section 408(d)(3)(B). (3)Refund, etc., of income tax on levyExcept in the case of a rollover contribution under this subsection from an individual retirement plan that is not a Roth IRA to a Roth IRA, if any amount is includible in gross income for a taxable year by reason of a levy referred to in paragraph (1) and any portion of such amount is treated as a rollover contribution under paragraph (2), any tax imposed by chapter 1 on such portion shall not be assessed, and if assessed shall be abated, and if collected shall be credited or refunded as an overpayment made on the due date for filing the return of tax for such taxable year.
 (4)InterestNotwithstanding subsection (d), interest shall be allowed under subsection (c) in a case in which the Secretary makes a determination described in subsection (d)(2)(A) with respect to a levy upon an individual retirement plan.
 (5)Treatment of inherited accountsFor purposes of paragraph (1)(A), section 408(d)(3)(C) shall be disregarded in determining whether an individual retirement plan is a plan to which a rollover contribution of a distribution from the plan levied upon is permitted.
							.
 (b)Effective DateThe amendment made by this section shall apply to amounts paid under subsections (b), (c), and (d)(2)(A) of section 6343 of the Internal Revenue Code of 1986 after December 31, 2015.
				403.Office of Chief Counsel review of offers-in-compromise
 (a)In GeneralSection 7122(b) is amended by striking Whenever a compromise and all that follows through his delegate and inserting If the Secretary determines that an opinion of the General Counsel for the Department of the Treasury, or the Counsel’s delegate, is required with respect to a compromise, there shall be placed on file in the office of the Secretary such opinion.
 (b)Conforming AmendmentsSection 7122(b) is amended by striking the second and third sentences. (c)Effective DateThe amendments made by this section shall apply to offers-in-compromise submitted or pending on or after the date of the enactment of this Act.
				404.Authority of the National Taxpayer Advocate to comment on Treasury regulations
 (a)In generalSection 7805 is amended by adding at the end the following new subsection:  (g)Review of impact of regulations on taxpayer rights (1)Submissions to National Taxpayer AdvocatePrior to publication of any proposed or temporary regulation by the Secretary, the Secretary shall submit such regulation to the National Taxpayer Advocate for comment on the impact of such regulation on taxpayer rights or taxpayer burden. Not later than the date 4 weeks after the date of such submission, the National Taxpayer Advocate shall submit comments, if any, on such regulation to the Secretary.
 (2)Consideration of commentsIn prescribing any final regulation which supersedes a proposed or temporary regulation with respect to which the National Taxpayer Advocate has submitted comments—
 (A)the Secretary shall consider the comments of the National Taxpayer Advocate on such proposed or temporary regulation, and
 (B)the Secretary shall discuss its response to such comments in the preamble of such final regulation.. (b)Effective dateThe amendment made by this section shall apply with respect to regulations issued after the date of the enactment of this Act.
				405.Individual estimated tax
 (a)Increase in Exception for Individuals Owing Small Amount of TaxSection 6654(e)(1) is amended by striking $1,000 and inserting $2,000. (b)Computation of Addition to TaxSection 6654 is amended by striking subsections (a) and (b) and inserting the following:

						(a)Addition to the Tax
 (1)In generalExcept as otherwise provided in this section, in the case of any underpayment of estimated tax by an individual for a taxable year, there shall be added to the tax under chapter 1, the tax under chapter 2, and the tax under chapter 2A for such taxable year the sum of the amounts determined under paragraph (2) for each day for which there is an underpayment.
 (2)Amount of addition to taxThe amount determined under this paragraph for any day shall be the product of— (A)the underpayment rate established under subsection (b)(2) for such day, multiplied by
 (B)the amount of the underpayment for such day. (b)Amount of underpayment; underpayment rateFor purposes of subsection (a)—
 (1)AmountThe amount of underpayment on any day shall be the excess (if any) of— (A)the sum of the required installments for the taxable year the due dates for which are on or before such day, over
 (B)the sum of the amounts of estimated tax payments made for such taxable year on or before such day. (2)Determination of underpayment rate (A)In generalThe underpayment rate with respect to any day in an installment underpayment period shall be the underpayment rate established under section 6621 for the first day of the calendar quarter in which such installment underpayment period begins.
 (B)Installment underpayment periodFor purposes of subparagraph (A), the term installment underpayment period means the period beginning on the day after the due date for a required installment and ending on the due date for the subsequent required installment (or in the case of the 4th required installment, the 15th day of the 4th month following the close of a taxable year).
 (C)Daily rateThe rate determined under subparagraph (A) shall be applied on a daily basis and shall be based on the assumption of 365 days in a calendar year.
 (3)Termination of estimated tax underpaymentNo day after the end of the installment underpayment period for the 4th required installment specified in paragraph (2)(B) for a taxable year shall be treated as a day of underpayment with respect to such taxable year.
							.
 (c)Effective DateThe amendments made by this section shall apply to taxable years beginning after December 31, 2015. 406.Corporate estimated tax (a)Increase in Small Tax Amount ExceptionSection 6655(f) is amended by striking $500 and inserting $1,000.
 (b)Effective DateThe amendment made by this section shall apply to taxable years beginning after December 31, 2015. 407.Increase in large corporation threshold for estimated tax payments (a)In GeneralSection 6655(g)(2) is amended—
 (1)by striking $1,000,000 in subparagraph (A) and inserting the applicable amount, (2)by striking the $1,000,000 amount specified in subparagraph (A) in subparagraph (B)(ii) and inserting the applicable amount,
 (3)by redesignating subparagraph (B) as subparagraph (C), and (4)by inserting after subparagraph (A) the following new subparagraph:

 (B)Applicable amountFor purposes of this paragraph, the applicable amount is $1,000,000 increased (but not above $1,500,000) by $50,000 for each taxable year beginning after 2015.
							.
 (b)Effective DateThe amendments made by this section shall apply to taxable years beginning after December 31, 2015. 408.Expansion of interest netting (a)In GeneralSubsection (d) of section 6621 is amended by adding at the end the following new sentence: Solely for purposes of the preceding sentence, section 6611(e) shall not apply..
 (b)Effective DateThe amendment made by this section shall apply to interest accrued after December 31, 2015. 409.Clarification of application of Federal tax deposit penaltyNothing in section 6656 of the Internal Revenue Code of 1986 shall be construed to permit the percentage specified in subsection (b)(1)(A)(iii) thereof to apply other than in a case where the failure is for more than 15 days.
			VThe right to be informed
			501.Collection activities with respect to joint return disclosable to either spouse based on oral
			 request
 (a)In GeneralParagraph (8) of section 6103(e) is amended by striking in writing the first place it appears. (b)Effective DateThe amendment made by this section shall apply to requests made after the date of the enactment of this Act.
 502.Disclosure of taxpayer identity for tax refund purposesSection 6103(m)(1) is amended by striking taxpayer identity information to the press and other media and by inserting a person’s name and the city and State of the person’s mailing address to the press, other media, and through any other means of mass communication,.
			503.Release of information regarding the status of certain investigations
 (a)In generalSubsection (e) of section 6103 is amended by adding at the end the following new paragraph:  (11)Disclosure to certain relevant persons of information regarding status of certain investigations (A)Information upon requestWith respect to any investigation conducted by the officers and employees of the Treasury Inspector General for Tax Administration which relates to possible violations of the internal revenue laws or related statutes, the Secretary and the Attorney General may, upon written request by any relevant person, disclose to such person (or such person's designee)—
 (i)whether there is or has been such an investigation with respect to which such person is a relevant person, and
 (ii)if there is or has been such an investigation— (I)whether such investigation is on-going or has been completed, and
 (II)if such investigation has been completed, the conclusions of such investigation, including whether there was a referral to administrative authorities or for criminal prosecution, and the contact information of the person handling the referred matter.
 (B)Notification upon conclusionNot later than 30 days after the completion of any investigation— (i)which is conducted by the officers and employees of the Treasury Inspector General for Tax Administration, and
 (ii)the results of which indicate that— (I)there is substantial evidence that there has been a violation of the internal revenue laws or related statutes, and
 (II)such violation involves one or more relevant persons, the Secretary shall disclose to all such relevant persons (or designees) the conclusions of the investigation, including whether there was a referral to administrative authorities or for criminal prosecution, and the contact information of the person handling the referred matter.(C)Relevant personFor purposes of this paragraph, the term relevant person means, with respect to any investigation—
 (i)any complainant who provided information to the Treasury Inspector General for Tax Administration related to the investigation, and
 (ii)any taxpayer who is directly connected with the matter being investigated.. (b)Effective dateThe amendment made by this section shall take effect on the date of the enactment of this Act.
				504.Mandatory electronic filing for annual returns of exempt organizations
 (a)In generalSection 6033 is amended by redesignating subsection (n) as subsection (o) and by inserting after subsection (m) the following new subsection:

 (n)Mandatory electronic filingAny organization required to file a return under this section shall file such return in electronic form..
 (b)Inspection of electronically filed annual returnsSubsection (b) of section 6104 is amended by adding at the end the following: Any annual return required to be filed electronically under section 6033(n) shall be made available by the Secretary to the public in machine readable format as soon as practicable..
				(c)Effective date
 (1)In generalExcept as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
					(2)Transitional relief
						(A)Small organizations
 (i)In generalIn the case of any small organizations, or any other organizations for which the Secretary determines the application of the amendments made by subsection (a) would cause undue burden without a delay, the Secretary may delay the application of such amendments, but not later than taxable years beginning 2 years after the date of the enactment of this Act.
 (ii)Small organizationFor purposes of clause (i), the term small organization means any organization— (I)the gross receipts of which for the taxable year are less than $200,000, and
 (II)the aggregate gross assets of which at the end of the taxable year are less than $500,000. (B)Organizations filing form 990–TIn the case of any organization described in section 511(a)(2) of the Internal Revenue Code of 1986 which is subject to the tax imposed by section 511(a)(1) of such Code on its unrelated business taxable income, or any organization required to file a return under section 6033 of such Code and include information under subsection (e) thereof, the Secretary may delay the application of the amendments made by this section, but not later than taxable years beginning 2 years after the date of the enactment of this Act.
						VIThe right to qualify service
			601.Free electronic filing
 (a)In generalThe Secretary of the Treasury (or the Secretary's delegate) shall, in cooperation with the private sector technology industry, maintain a program that provides free individual income tax preparation and electronic filing services to low-income taxpayers and elderly taxpayers.
 (b)Requirements of programThe Secretary shall by regulation or other guidance prescribe with respect to the program— (1)the qualifications, selection process, and contract term for businesses participating in the program,
 (2)a process for periodic review of businesses participating in the program, (3)procedures for terminating business participation in the program for failure to comply with any program requirements, and
 (4)such other procedures as the Secretary determines are necessary or appropriate to carry out the purposes of the program.
 (c)Free File programThe Internal Revenue Service Free File program, as set forth in the notice published in the Federal Register on November 4, 2002 (67 Fed. Reg. 67247), shall be treated as meeting the requirements of subsection (a).
 602.Access to appealsSubsection (b) of section 3465 of the Internal Revenue Service Restructuring and Reform Act of 1998 is amended by striking an appeals officer is regularly available within each State and inserting there is at least one appeals officer and one settlement officer located and permanently available in each State, the District of Columbia, and Puerto Rico.


		II
		110th CONGRESS
		1st Session
		S. 1074
		IN THE SENATE OF THE UNITED
		  STATES

			March 29, 2007
			Mr. Akaka (for himself
			 and Mr. Bingaman) introduced the
			 following bill; which was read twice and referred to the
			 Committee on
			 Finance

		A BILL
		To provide for direct access to electronic
		  tax return filing, and for other purposes.

		1.Short titleThis Act may be cited as the
			 Free Internet Filing
			 Act.
		2.Direct access to e-file Federal income tax
			 returns
			(a)In generalThe Secretary of the Treasury shall provide
			 individual taxpayers with the ability to electronically file their Federal
			 income tax returns through the Internal Revenue Service website without the use
			 of an intermediary or with the use of an intermediary which is contracted by
			 the Internal Revenue Service to provide free universal access for such filing
			 (hereafter in this section referred to as the direct e-file
			 program) for taxable years beginning after the date which is not later
			 than 3 years after the date of the enactment of this Act.
			(b)Development and operation of
			 programIn providing for the
			 development and operation of the direct e-file program, the Secretary of the
			 Treasury shall—
				(1)consult with nonprofit organizations
			 representing the interests of taxpayers as well as other private and nonprofit
			 organizations and Federal, State, and local agencies as determined appropriate
			 by the Secretary,
				(2)promulgate such regulations as necessary to
			 administer such program, and
				(3)conduct a public information and consumer
			 education campaign to encourage taxpayers to use the direct e-file
			 program.
				(c)Authorization of
			 appropriationsThere is
			 authorized to be appropriated such sums as are necessary to carry out the
			 direct e-file program. Any sums so appropriated shall remain available until
			 expended.
			(d)Reports to Congress
				(1)Report on implementationThe Secretary of the Treasury shall report
			 to the Committee on Finance of the Senate and the Committee on Ways and Means
			 of the House of Representatives every 6 months regarding the status of the
			 implementation of the direct e-file program.
				(2)Report on usageThe Secretary of the Treasury, in
			 consultation with the National Taxpayer Advocate, shall report to the Committee
			 on Finance of the Senate and the Committee on Ways and Means of the House of
			 Representatives annually on taxpayer usage of the direct e-file program.


114 HR 1756 IH: Social Security Enhancement and Protection Act of 2015
U.S. House of Representatives
2015-04-13
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

		I
		114th CONGRESS
		1st Session
		H. R. 1756
		IN THE HOUSE OF REPRESENTATIVES

			April 13, 2015
			Ms. Moore (for herself and Ms. Schakowsky) introduced the following bill; which was referred to the Committee on Ways and Means

		A BILL
		To amend title II of the Social Security Act to make various reforms to Social Security, and for
			 other purposes.

 1.Short titleThis Act may be cited as the Social Security Enhancement and Protection Act of 2015. 2.Increase in special minimum benefit for lifetime low earners based on years in the workforceSection 215(a)(1)(C) of the Social Security Act (42 U.S.C. 415(a)(1)(C)) is amended to read as follows:

				(C)
 (i)Effective with respect to the benefits of individuals who become eligible for old-age insurance benefits or disability insurance benefits (or die before becoming so eligible) after 2016, no primary insurance amount computed under subparagraph (A) may be less than the applicable percentage of 1/12 of the annual dollar amount determined under clause (iv) for the year in which the amount is determined.
 (ii)For purposes of clause (i), the applicable percentage is the percentage specified in connection with the number of years of work, as set forth in the following table:
 If the number ofThe applicable years of work is:percentage is:1136.7 percent1240.0 percent1343.3 percent1446.7 percent1550.0 percent1653.3 percent1756.7 percent1860.0 percent1963.3 percent2066.7 percent2170.0 percent2273.3 percent2376.7 percent2480.0 percent2583.3 percent2686.7 percent2790.0 percent2893.3 percent2996.7 percent30 or more100.0 percent.(iii)For purposes of this subparagraph, the term number of years of work means, with respect to an individual, the sum of— (I)1/4 of the total number of quarters of coverage credited to such individual (disregarding any fraction); and
 (II)the number of years (not exceeding 5) in all of which the individual provided care for a child under 6 years of age who resided in the individual’s home.
						(iv)
 (I)The annual dollar amount determined under this clause is the poverty guideline for the calendar year preceding the calendar year in which the determination is made.
 (II)For purposes of this clause, the term poverty guideline means the annual poverty guideline (as updated annually in the Federal Register by the Department of Health and Human Services under the authority of section 673(2) of the Omnibus Budget Reconciliation Act of 1981) as applicable to a single individual..
		3.Establishment of an increased benefit for beneficiaries on account of long-term eligibility
 (a)In generalSection 202 of the Social Security Act (42 U.S.C. 402) is amended by adding at the end the following new subsection:

					(z)Increase in benefit amounts on account of long-Term eligibility
 (1)In the case of an individual who is a qualified beneficiary for a calendar year after 2016, the amount of any monthly insurance benefit of such qualified beneficiary under this section or section 223 for any month in such calendar year shall be increased in accordance with paragraph (3).
						(2)
 (A)For purposes of this subsection, the term qualified beneficiary for a calendar year means an individual in any case in which such calendar year begins at least 16 years after the applicable date of eligibility for such individual.
 (B)For purposes of this subsection, the applicable date of eligibility for an individual is the date on which the individual on whose wages and self-employment income the monthly insurance benefit is based initially became eligible (or died before becoming eligible) for old-age insurance benefits under subsection (a) or disability insurance benefits under section 223.
							(3)
 (A)The increase required under paragraph (1) with respect to the monthly insurance benefit of an individual who is a qualified beneficiary for a calendar year shall be equal to the applicable percentage (specified for such benefit in subparagraph (B)) of the full increase amount for such calendar year (determined under subparagraph (C)).
 (B)The applicable percentage specified for a monthly insurance benefit under this subparagraph for a calendar year is the percentage specified, in connection with the number of years ending after the applicable date of eligibility for such individual and before such calendar year, in the following table:
								The applicableIf the number of years is:percentage is:1620 percent1740 percent1860 percent1980 percent20 or larger100 percent.
							(C)
 (i)Except as provided in clause (ii), the full increase amount determined under this subparagraph for a calendar year in connection with the monthly insurance benefit of a qualified beneficiary is a dollar amount equal to 5 percent of the amount of the benefit if—
 (I)such benefit were based on the primary insurance amount determined for January of such calendar year of a putative individual;
 (II)on January 1 of the calendar year in which occurred the applicable eligibility date with respect to such individual, such putative individual were fully insured, attained retirement age (as defined in section 216(l)(2)) and were otherwise eligible for, and applied for, old-age insurance benefits; and
 (III)such putative individual’s average indexed monthly earnings taken into account in determining such primary insurance amount were equal to 1/12 of the national average wage index (as defined in section 209(k)(1)) for the second year prior to such calendar year.
									(ii)
 (I)In the case of a monthly insurance benefit under subsection (b) or (c), the full increase amount determined under this subparagraph shall be one-half the amount determined under clause (i); or
 (II)In the case of a monthly insurance benefit under subsection (d), (g), or (h), the full increase amount determined under this subparagraph shall be the percentage of the amount determined under clause (i) equal to the ratio which the amount of such benefit bears to the primary insurance amount (before the application of section 203(a)) of the individual on whose wages and self-employment income the monthly insurance benefit is based.
 (4)In the case of a qualified beneficiary who is entitled to two or more monthly insurance benefits under this title for the same month—
 (A)the earliest applicable date of eligibility for such beneficiary with respect to such benefits shall be treated as the applicable date of eligibility for such beneficiary for the purposes of this subsection; and
 (B)such beneficiary shall be entitled to an increase with respect only to one such benefit. (5)This subsection shall be applied to monthly insurance benefits after any increase under subsection (w) and any applicable reductions and deductions under this title.
 (6)In any case in which an individual is entitled to benefits under both this section and section 223, the increase under this subsection shall be paid from the Federal Old-Age and Survivors Insurance Trust Fund..
			(b)Conforming amendments
 (1)Section 202 of such Act (42 U.S.C. 402) is amended— (A)in the last sentence of subsection (a), by striking subsection (q) and subsection (w) and inserting subsections (q), (w), and (z);
 (B)in subsection (b)(2), by striking subsections (k)(5) and (q) and inserting subsections (k)(5), (q), and (z); (C)in subsection (c)(2), by striking subsections (k)(5) and (q) and inserting subsections (k)(5), (q), and (z);
 (D)in subsection (d)(2), by adding at the end the following: This paragraph shall apply subject to subsection (z).; (E)in subsection (e)(2)(A), by striking subsection (k)(5), subsection (q), and subparagraph (D) of this paragraph and inserting subsection (k)(5), subsection (q), subsection (z), and subparagraph (D) of this paragraph;
 (F)in subsection (f)(2)(A), by striking subsection (k)(5), subsection (q), and subparagraph (D) of this paragraph and inserting subsection (k)(5), subsection (q), subsection (z), and subparagraph (D) of this paragraph; (G)in subsection (g)(2), by striking Such and inserting Except as provided in subsections (k)(5) and (z), such;
 (H)in subsection (h)(2)(A), by inserting and subsection (z) after subparagraphs (B) and (C); and (I)in section 223(a)(2), by striking section 202(q) and inserting sections 202(q) and 202(z).
 (2)Section 209(k)(1) of such Act (402 U.S.C. 409(k)(1)) is amended by inserting 202(z)(3)(C)(i)(II), before 203(f)(8)(B)(ii). 4.Extension of child’s benefit for certain post-secondary students under age 22 (a)In generalSection 202(d)(1)(B) of the Social Security Act (42 U.S.C. 402(d)(1)(B)) is amended to read as follows:

 (B)at the time such application was filed was unmarried and— (i)had not attained the age of 18,
 (ii)was a full-time elementary or secondary school student and had not attained the age of 19, (iii)was an eligible full-time post-secondary school student and had not attained the age of 22, or
 (iv)is under a disability (as defined in section 223(d)) which began before he attained the age of 22, and.
 (b)Definition of eligible full-Time post-Secondary school studentSection 202(d)(7) of the Social Security Act (42 U.S.C. 402(d)(7)) is amended by adding at the end the following:

 (E)An eligible full-time post-secondary school student is a full-time post-secondary school student who is entitled to child’s insurance benefits on the basis of the wages and self-employment income of an individual who is entitled to disability insurance benefits, or who has died a fully or currently insured individual..
			(c)Definition of full-Time post-Secondary school student
 (1)In generalSection 202(d)(7) of such Act (42 U.S.C. 402(d)(7)) is amended— (A)in subparagraph (A)—
 (i)by inserting and a full-time post-secondary school student is an individual who is in full-time attendance as a student at a post-secondary educational institution before , as determined by the Commissioner;
 (ii)by inserting or a full-time post-secondary school student before if he is paid by his employer; (iii)by inserting or a post-secondary educational institution, as applicable, before at the request;
 (iv)by inserting or a full-time post-secondary school student before for the purpose of this section; and (v)by inserting or a full-time post-secondary school student before shall be deemed; and
 (B)in subparagraph (B)— (i)by inserting or a full-time post-secondary school student after student;
 (ii)by inserting or a post-secondary educational institution, as applicable before at which he has been; and (iii)by striking an elementary or secondary school in each of the second and third places in which such term appears and inserting such a school.
 (2)Transition from elementary or secondary schoolSection 202(d)(7)(B) of such Act (42 U.S.C. 402(d)(7)(B)) is amended by adding at the end the following sentence: An individual who has been in full-time attendance at an elementary or secondary school shall, during a succeeding period of nonattendance at such school, be deemed to be a full-time secondary-school student if (i) such period is 4 calendar months or less, and (ii) the individual shows to the satisfaction of the Commissioner that he intends to be in full-time attendance at a post-secondary educational institution immediately following such period.
 (d)Definition of post-Secondary educational institutionSection 202(d)(7)(C) of such Act (42 U.S.C. 402(d)(7)(C)) is amended by adding at the end the following:

 (iii)A post-secondary educational institution is a school or college or university that provides post-secondary education and— (I)is operated or directly supported by the United States, or by any State or local government or political subdivision thereof,
 (II)has been approved by a State or accredited by a State-recognized or nationally-recognized accrediting agency or body, or
 (III)whose credits are accepted, on transfer, by not less than three institutions which are so accredited, for credit on the same basis as if transferred from an institution so accredited..
			(e)Conforming amendments
 (1)Section 202(d)(1)(E) of such Act (42 U.S.C. 402(d)(1)(E)) is amended by inserting or an eligible full-time post-secondary school student after student. (2)Section 202(d)(1)(F) of such Act (42 U.S.C. 402(d)(1)(F)) is amended by striking the earlier of— and all that follows through the age of 19, and inserting the following:

 the earlier of—(i)the first month during no part of which the child is a full-time elementary or secondary school student or an eligible full-time post-secondary school student,
 (ii)the month in which the child attains the age of 19, but only if the child is not an eligible full-time post-secondary school student during any part of such month, or
 (iii)the month in which the child attains the age of 22,. (3)Section 202(d)(1)(G) of such Act (42 U.S.C. 402(d)(1)(G)) is amended by striking (if later) and all that follows through the the age of 19, and inserting the following:

 (if later) the earlier of—(i)the first month during no part of which the child is a full-time elementary or secondary school student or an eligible full-time post-secondary school student,
 (ii)the month in which the child attains the age of 19, but only if the child is not an eligible full-time post-secondary school student during any part of such month, or
 (iii)the month in which the child attains the age of 22,. (4)Section 202(d)(6)(A) of such Act (42 U.S.C. 402(d)(6)(A)) is amended to read as follows:

						(A)
 (i)is a full-time elementary or secondary school student and has not attained the age of 19, (ii)is an eligible full-time post-secondary school student and has not attained the age of 22, or
 (iii)is under a disability (as defined in section 223(d)) and has not attained the age of 22, or. (5)Section 202(d)(6)(D) of such Act (42 U.S.C. 402(d)(6)(D)) is amended to read as follows:

 (D)the earlier of— (i)the first month during no part of which the child is a full-time elementary or secondary school student or an eligible full-time post-secondary school student,
 (ii)the month in which the child attains the age of 19, but only if the child is not an eligible full-time post-secondary school student during any part of such month, or
 (iii)the month in which the child attains the age of 22, but only if he is not under a disability (as so defined) in such earlier month; or. (6)Section 202(d)(6)(E) of such Act (42 U.S.C. 402(d)(6)(E)) is amended by striking (if later) and all that follows to the end and inserting the following:

 (if later) the earlier of—(i)the first month during no part of which the child is a full-time elementary or secondary school student or an eligible full-time post-secondary school student,
 (ii)the month in which the child attains the age of 19, but only if the child is not an eligible full-time post-secondary school student during any part of such month, or
 (iii)the month in which the child attains the age of 22.. (f)Effective dateThe amendments made by this section apply with respect to applications for child’s insurance benefits under section 202(d) of the Social Security Act (42 U.S.C. 402(d)) filed in any calendar year after 2016.
			5.Determination of taxable wages and self-employment income above contribution and benefit base after
			 2016
			(a)Determination of taxable wages above contribution and benefit base after 2016
 (1)Amendments to the Internal Revenue Code of 1986Section 3121 of the Internal Revenue Code of 1986 is amended— (A)in subsection (a)(1), by inserting the applicable percentage (determined under subsection (c)(1)) of before that part of the remuneration; and
 (B)in subsection (c), by striking (c) Included and excluded service.—For purposes of this chapter, if and inserting the following:  (c)Special rules for wages and employment (1)Applicable percentage of remuneration in determining taxable wagesFor purposes of subsection (a)(1), the applicable percentage for a calendar year shall be determined in accordance with the following table:
									The applicableIn the case of:percentage is:Calendar year 201790 percentCalendar year 201880 percentCalendar year 201970 percentCalendar year 202060 percentCalendar year 202150 percentCalendar year 202240 percentCalendar year 202330 percentCalendar year 202420 percentCalendar year 202510 percentCalendar years after 20260 percent.
 (2)Included and excluded serviceFor purposes of this chapter, if. (2)Amendments to the Social Security ActSection 209 of the Social Security Act (42 U.S.C. 409) is amended—
 (A)in subsection (a)(1)(I)— (i)by inserting and before 2017 after 1974; and
 (ii)by inserting and after the semicolon; (B)in subsection (a)(1), by adding at the end the following new subparagraph:

 (J)The applicable percentage (determined under subsection (l)) of that part of remuneration which, after remuneration (other than remuneration referred to in the succeeding subsections of this section) equal to the contribution and benefit base (determined under section 230) with respect to employment has been paid to an individual during any calendar year after 2016 with respect to which such contribution and benefit base is effective, is paid to such individual during such calendar year;; and
 (C)by adding at the end the following new subsection:  (l)For purposes of subsection (a)(1)(J), the applicable percentage for a calendar year shall be determined in accordance with the following table:
								The applicableIn the case of:percentage is:Calendar year 201790 percentCalendar year 201880 percentCalendar year 201970 percentCalendar year 202060 percentCalendar year 202150 percentCalendar year 202240 percentCalendar year 202330 percentCalendar year 202420 percentCalendar year 202510 percentCalendar years after 20260 percent..
 (3)Effective dateThe amendments made by this subsection shall apply with respect to remuneration paid in calendar years after 2016.
				(b)Determination of taxable self-Employment income above contribution and benefit base after 2016
 (1)Amendments to the Internal Revenue Code of 1986Section 1402 of the Internal Revenue Code of 1986 is amended— (A)in subsection (b)(1), by striking that part of the net earnings and all that follows through minus and inserting the following: an amount equal to the applicable percentage (as determined under subsection (d)(2)) of that part of the net earnings from self-employment which is in excess of the difference (not to be less than zero) between (i) an amount equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) which is effective for the calendar year in which such taxable year begins, and; and
 (B)in subsection (d)— (i)by striking (d) Employee and wages.—The term and inserting the following:

								(d)Rules and definitions
 (1)Employee and wagesThe term; and (ii)by adding at the end the following:

								(2)Applicable percentage of net earnings from self-employment in determining taxable self-employment
 incomeFor purposes of subsection (b)(1), the applicable percentage for a taxable year beginning in any calendar year referred to in such paragraph shall be determined in accordance with the following table:
									The applicableIn the case of:percentage is:Calendar year 201790 percentCalendar year 201880 percentCalendar year 201970 percentCalendar year 202060 percentCalendar year 202150 percentCalendar year 202240 percentCalendar year 202330 percentCalendar year 202420 percentCalendar year 202510 percentCalendar years after 20260 percent..
 (2)Amendments to the Social Security ActSection 211 of the Social Security Act (42 U.S.C. 411) is amended— (A)in subsection (b)—
 (i)in paragraph (1)(I)— (I)by striking or after the semicolon; and
 (II)by inserting and before 2017 after 1974; (ii)by redesignating paragraph (2) as paragraph (3); and
 (iii)by inserting after paragraph (1) the following:  (2)For any taxable year beginning in any calendar year after 2016, an amount equal to the applicable percentage (as determined under subsection (l)) of that part of net earnings from self-employment which is in excess of the difference (not to be less than zero) between—
 (A)an amount equal to the contribution and benefit base (as determined under section 230) that is effective for such calendar year, and
 (B)the amount of the wages paid to such individual during such taxable year; or; and (B)by adding at the end the following:

 (l)For purposes of subsection (b)(2), the applicable percentage for a taxable year beginning in any calendar year referred to in such paragraph shall be determined in accordance with the following table:
								The applicableIn the case of:percentage is:Calendar year 201790 percentCalendar year 201880 percentCalendar year 201970 percentCalendar year 202060 percentCalendar year 202150 percentCalendar year 202240 percentCalendar year 202330 percentCalendar year 202420 percentCalendar year 202510 percentCalendar years after 20260 percent..
 (3)Effective dateThe amendments made by this subsection shall apply with respect to taxable years beginning in calendar years after 2016.
 (c)Computing average indexed monthly earningsSection 215(e) of the Social Security Act (42 U.S.C. 415(e)) is amended— (1)in paragraph (1)—
 (A)by striking and after before 1975,; (B)by inserting and before 2017 after after 1974; and
 (C)by inserting , and the applicable percentage of the excess over an amount equal to the contribution and benefit base (as determined under section 230) in the case of any calendar year after 2014 with respect to which such contribution and benefit base is effective, after benefit base is effective,; and
 (2)by adding at the end the following:  (3)For purposes of paragraph (1), the applicable percentage for a year shall be determined in accordance with the following table:
							The applicableIn the case of:percentage is:Calendar year 201790 percentCalendar year 201880 percentCalendar year 201970 percentCalendar year 202060 percentCalendar year 202150 percentCalendar year 202240 percentCalendar year 202330 percentCalendar year 202420 percentCalendar year 202510 percentCalendar years after 20260 percent..
 (d)Conforming amendmentSection 215(i)(2)(C)(i) of the Social Security Act (42 U.S.C. 415(i)(2)(C)(i)) is amended by striking the Commissioner's estimate of the extent to which the cost of such increase would be met by an increase in the contribution and benefit base under section 230 and the estimated amount of the increase in such base,.
			6.New bend point for amounts above contribution and benefit base
 (a)In generalSection 215(a)(1) of the Social Security Act (42 U.S.C. 415(a)(1)) is amended— (1)in subparagraph (A)—
 (A)in clause (ii), by striking and; (B)in clause (iii), by striking the comma at the end and inserting the following: but do not exceed the amount established for purposes of this clause by subparagraph (B), and; and
 (C)by inserting after clause (iii) the following:  (iv)3 percent of the individual’s average indexed monthly earnings to the extent that such earnings exceed the amount established for purposes of clause (iii),; and
 (2)in subparagraph (B)— (A)by inserting and before 2017 after 1979 in clause (ii);
 (B)by redesignating clause (iii) as clause (v); (C)by inserting after clause (ii) the following:

 (iii)For individuals who initially become eligible for old-age or disability insurance benefits, or who die (before becoming eligible for such benefits), in the calendar year 2017—
 (I)the amounts established for purposes of clauses (i) and (ii) of subparagraph (A) shall be the amounts so established under clause (ii) of this subparagraph for such calendar year; and
 (II)the amount established for purposes of clause (iii) of subparagraph (A) shall be the amount of the contribution and benefit base with respect to remuneration paid (and taxable years beginning) in calendar year 2017.
 (iv)For individuals who initially become eligible for old-age or disability insurance benefits, or who die (before becoming eligible for such benefits), in any calendar year after 2017, the amount so established shall equal the product of the corresponding amount established with respect to the calendar year 2017 under clause (iii) of this subparagraph and the quotient obtained by dividing—
 (I)the national average wage index (as defined in section 209(k)(1)) for the second calendar year preceding the calendar year for which the determination is made, by
 (II)the national average wage index (as so defined) for 2015.; and  (D)in clause (v), as so redesignated by subparagraph (A) of this paragraph, by inserting and clause (iv) after clause (ii).
 (b)Effective dateThe amendments made by this section shall apply with respect to individuals who initially become eligible (within the meaning of section 215(a)(3)(B)) for old-age or disability insurance benefits under title II of the Social Security Act, or who die (before becoming eligible for such benefits), in any calendar year after 2016.
			7.Increase in employment tax rate
			(a)Wages
 (1)EmployeesSubsection (a) of section 3101 of the Internal Revenue Code of 1986 is amended to read as follows:  (a)Old-Age, survivors, and disability insurance (1)In generalIn addition to other taxes, there is hereby imposed on the income of every individual a tax equal to the applicable percentage of the wages (as defined in section 3121(a)) received by him with respect to employment (as defined in section 3121(b)).
 (2)Applicable percentageFor purposes of paragraph (1), the term applicable percentage means the percentage determined under the following table: The applicableIn case of wages received during:percentage shall be: 20176.25 percent 20186.30 percent 20196.35 percent 20206.40 percent 20216.45 percent 2022 or thereafter6.50 percent.. (2)EmployersSubsection (a) of section 3111 of such Code is amended to read as follows:

						(a)Old-Age, survivors, and disability insurance
 (1)In generalIn addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to the applicable percentage of the wages (as defined in section 3121(a)) paid by him with respect to employment (as defined in section 3121(b)).
 (2)Applicable percentageFor purposes of paragraph (1), the term applicable percentage means the percentage determined under the following table: The applicableIn case of a taxable year beginning during calendar year:percentageshall be: 20176.25 percent 20186.30 percent 20196.35 percent 20206.40 percent 20216.45 percent 2022 or thereafter6.50 percent.. (b)Self-EmploymentSubsection (a) of section 1401 of such Code is amended to read as follows:

					(a)Old-Age, survivors, and disability insurance
 (1)In addition to other taxes, there shall be imposed for each taxable year, on the self-employment income of every individual, a tax equal to the applicable percentage of the amount of the self-employment income for such taxable year.
 (2)Applicable percentageFor purposes of paragraph (1), the term applicable percentage means the percentage determined under the following table: The applicableIn case of a taxable year beginning during calendar year:percentageshall be: 201712.5 percent 201812.6 percent 2019 12.7 percent 202012.8 percent 202112.9 percent 2022 or thereafter13.0 percent.. (c)Effective dateThe amendments made by this section shall apply with respect to remuneration received, and taxable years beginning after, December 31, 2016.
 8.Non-application of increase in Social Security benefits for means-tested programsAny increase in monthly insurance benefits under title II of the Social Security Act as a result of the amendments made by this Act shall not be regarded as income or resources for any month after December 2016, for purposes of determining the eligibility of the recipient (or the recipient's spouse or family) for benefits or assistance, or the amount or extent of benefits or assistance, under any Federal program or under any State or local program financed in whole or in part with Federal funds.


110 HRES 105 IH: Expressing the sense of the House of Representatives that there should be established a National Orthodontic Health Month.
U.S. House of Representatives
2007-01-30
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

IV
110th CONGRESS
1st Session
H. RES. 105
IN THE HOUSE OF REPRESENTATIVES

January 30, 2007
Mr. Clay submitted the following resolution; which was referred to the Committee on Energy and Commerce

RESOLUTION
Expressing the sense of the House of Representatives that there should be established a National Orthodontic Health Month.

Whereas over 4,400,000 adolescents and over 1,000,000 adults in the United States are currently in orthodontic treatment;
Whereas nearly 1 in 12 children ages 5 to 17 in America are undergoing orthodontic care;
Whereas between 131,000,000 to 148,000,000 people have some sort of dental malconformity that could benefit from orthodontic care;
Whereas orthodontic treatment leads to improved oral health, function, and aesthetic appearance;
Whereas orthodontists are dental specialists that undergo years of training to learn how to expertly correct improperly aligned teeth and jaws;
Whereas orthodontists donate over $62,000,000 worth of pro bono dental services each year;
Whereas the American Association of Orthodontists, the advocacy group for orthodontists across the United States, representing almost 95 percent of all American orthodontists, focuses on public policy, education, and awareness surrounding orthodontic care; and
Whereas October 2007 would be an appropriate month to designate as National Orthodontic Health Month: Now, therefore, be it

That—
(1)it is the sense of the House of Representatives that there should be established a National Orthodontic Health Month; and
(2)the House of Representatives—
(A)recognizes the advancing art and science of orthodontics and the impact orthodontics has on oral health;
(B)commends the thousands of orthodontists committed to improving the health of the public by promoting high-quality orthodontic care; and
(C)encourages children and adults throughout the United States to learn more about the benefits of high-quality orthodontic care.


116 S4700 IS: To establish a Center for Artificial Intelligence of the National Oceanic and Atmospheric Administration, and for other purposes.
U.S. Senate
2020-09-24
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II116th CONGRESS2d SessionS. 4700IN THE SENATE OF THE UNITED STATESSeptember 24, 2020Mr. Gardner introduced the following bill; which was read twice and referred to the Committee on Commerce, Science, and TransportationA BILLTo establish a Center for Artificial Intelligence of the National Oceanic and Atmospheric Administration, and for other purposes.1.Center for Artificial Intelligence of the National Oceanic and Atmospheric Administration(a)In generalThe Administrator of the National Oceanic and Atmospheric Administration (in this Act referred to as the Administrator) shall establish a center, to be known as the Center for Artificial Intelligence (in this Act referred to as the Center).(b)Center goalsThe goals of the Center shall be—(1)to coordinate and facilitate scientific and technological efforts relating to artificial intelligence across the National Oceanic and Atmospheric Administration; and(2)to expand external partnerships and build workforce proficiency to effectively transition artificial intelligence research and applications to operations.(c)Comprehensive programThrough the Center, the Administrator shall implement a comprehensive program to improve the use of artificial intelligence systems across the National Oceanic and Atmospheric Administration in support of the mission of the Administration. (d)Center prioritiesThe priorities of the Center shall be—(1)to coordinate and facilitate artificial intelligence research and innovation, tools, systems, and capabilities across the National Oceanic and Atmospheric Administration;(2)to establish data standards and develop and maintain a central repository for agency-wide artificial intelligence applications;(3)to accelerate the transition of artificial intelligence research to applications in support of the mission of the Administration;(4)to develop and conduct training for the workforce of the Administration related to artificial intelligence research and application of artificial intelligence for the Administration;(5)to facilitate partnerships between the Administration and other public sector organizations, private sector organizations, and institutions of higher education for research, personnel exchange, and workforce development with respect to artificial intelligence systems; and(6)to make data of the Administration accessible, available, and ready for artificial intelligence applications.(e)Stakeholder engagementIn carrying out the activities authorized under this Act, the Administrator shall—(1)collaborate with a diverse set of stakeholders including private sector entities and institutions of higher education;(2)leverage the collective body of research on artificial intelligence and machine learning; and(3)engage with relevant Federal agencies, research communities, and potential users of data and methods made available through the Center.(f)Authorization of appropriationsThere is authorized to be appropriated to the Administrator to carry out this Act $10,000,000 for fiscal year 2021.


		IV
		112th CONGRESS
		1st Session
		H. RES. 345
		IN THE HOUSE OF REPRESENTATIVES

			July 8, 2011
			Mr. Daniel E. Lungren of
			 California submitted the following resolution; which was referred to
			 the Committee on Foreign
			 Affairs

		RESOLUTION
		Condemning al Shabaab for its practice of
		  child conscription in the Horn of Africa.

		Whereas according to the United States State Department
			 Trafficking in Persons Report in June 2010, the recruitment and use of children
			 in militias and other fighting forces is a longstanding practice by al Shabaab
			 which has continued through this year;
		Whereas a January 2010 United Nations report indicated
			 that the number of child soldiers in Somalia had increased over the last 4
			 years, with widespread recruitment from schools, madrasas, and among street
			 children;
		Whereas during the reporting period of the United Nations
			 report, al Shabaab used force and deception to exploit orphaned and street
			 children for use in armed conflict, carrying out assassinations, planting
			 bombs, portering, and domestic servitude;
		Whereas al Shabaab systematically and forcibly conscripted
			 children, sometimes as young as 8 years of age, from southern Somalia and
			 Puntland;
		Whereas the group also forcibly recruited girls who were
			 then married off to its militia leaders and used for logistical
			 support and intelligence gathering;
		Whereas al Shabaab has extended its terror internationally
			 to Uganda where it slaughtered 76 civilians including 1 United States citizen
			 during a bombing; and
		Whereas al Shabaab has openly affiliated itself with the
			 al Qaeda terrorist network and has recruited from the United States proving it
			 is a legitimate threat to the national security of the United States: Now,
			 therefore, be it

		That the House of Representatives condemns
			 al Shabaab for its practice of child conscription in the Horn of Africa.


 HJ 58 ENR: Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of Education relating to teacher preparation issues.
U.S. House of Representatives

text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

IA
One Hundred Fifteenth Congress of the United States of America
At the First SessionBegun and held at the City of Washington on Tuesday, the third day of January, two thousand and seventeen
H. J. RES. 58

JOINT RESOLUTION
Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of Education relating to teacher preparation issues.

That Congress disapproves the rule submitted by the Department of Education relating to teacher preparation issues (published at 81 Fed. Reg. 75494 (October 31, 2016)), and such rule shall have no force or effect.  Speaker of the House of Representatives.Vice President of the United States and President of the Senate.


 S231 ENR: Multinational Species Conservation Funds Semipostal Stamp Reauthorization Act of 2013
U.S. Senate

text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

One Hundred Thirteenth Congress of the United States of America2d SessionBegun and held at the City of Washington on Friday, the third day of January, two thousand and
			 fourteenS. 231IN THE SENATE OF THE UNITED STATESAN ACTTo reauthorize the Multinational Species Conservation Funds Semipostal Stamp.1.Short TitleThis Act may be cited as the
			 Multinational Species Conservation
			 Funds Semipostal Stamp Reauthorization Act of
			 2013.2.ReauthorizationSection 2(c)(2) of the Multinational Species
			 Conservation Funds Semipostal Stamp Act of 2010 (39 U.S.C. 416 note) is
			 amended
			 by striking 2 years and inserting 6 years.Speaker of the House of RepresentativesVice President of the United States and President of the Senate


117 S1526 IS: To authorize the use of off-highway vehicles in certain areas of the Capitol Reef National Park, Utah.
U.S. Senate
2021-04-29
text/xml
EN
Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II117th CONGRESS1st SessionS. 1526IN THE SENATE OF THE UNITED STATESApril 29, 2021Mr. Lee introduced the following bill; which was read twice and referred to the Committee on Energy and Natural ResourcesA BILLTo authorize the use of off-highway vehicles in certain areas of the Capitol Reef National Park, Utah.1.Use of off-highway vehicles in certain areas of the Capitol Reef National Park, Utah(a)DefinitionsIn this section:(1)Covered roadThe term covered road means the portions of each of Burr Trail Road, Cathedral Road, Hartnet Road, Highway 24, Notom Bullfrog Road, Polk Creek Road, Oil Ranch Road, and Baker Ranch Road that are located within the boundaries of the Capitol Reef National Park in the State. (2)Off-highway vehicleThe term off-highway vehicle has the meaning given the term in State law.(3)StateThe term State means the State of Utah.(b)Applicable lawState law shall apply to the use of motor vehicles (including off-highway vehicles) on a covered road.