		II
		112th CONGRESS
		1st Session
		S. 965
		IN THE SENATE OF THE UNITED STATES

			May 12, 2011
			Mrs. Gillibrand
			 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 provide an
		  income tax credit for the costs of certain infertility treatments, and for
		  other purposes.

		1.Short
			 titleThis Act may be cited as
			 the Family Act of
			 2011.
		2.FindingsCongress finds the following:
			(1)The World Health
			 Organization formally recognizes infertility as a disease, and the Centers for
			 Disease Control and Prevention have stated that infertility is an emerging
			 public health priority.
			(2)According to the
			 Centers for Disease Control and Prevention, approximately 3,000,000 have
			 infertility.
			(3)Medical insurance
			 coverage for infertility treatments is sparse and inconsistent at the State
			 level—only 8 States have passed laws to require comprehensive infertility
			 coverage, and under those State laws most employer-sponsored plans are exempt;
			 therefore, coverage for treatments such as in vitro fertilization is limited.
			 According to Mercer's 2005 National Survey of Employer-Sponsored Health Plans,
			 in vitro fertilization was covered by 19 percent of large employer-sponsored
			 health plans and only 11 percent of small employer-sponsored health plans. Even
			 in States with coverage mandates, out-of-pocket expenses for these treatments
			 are significant.
			3.Credit for
			 certain infertility treatments
			(a)In
			 generalSubpart A of part IV of subchapter A of chapter 1 of the
			 Internal Revenue Code of 1986 is amended by inserting before section 24 the
			 following new section:

					23A.Credit for
				certain infertility treatments
						(a)Allowance of
				creditIn the case of an eligible individual, there shall be
				allowed as a credit against the tax imposed by this chapter for the taxable
				year an amount equal to 50 percent of the qualified infertility treatment
				expenses paid or incurred during the taxable year.
						(b)Limitations
							(1)Dollar
				limitationThe aggregate amount of qualified infertility
				treatment expenses which may be taken into account under subsection (a) for all
				taxable years shall not exceed $13,360 with respect to any eligible
				individual.
							(2)Income
				limitation
								(A)In
				generalThe amount otherwise allowable as a credit under
				subsection (a) for any taxable year (determined after the application of
				paragraph (1) and without regard to this paragraph and subsection (c)) shall be
				reduced (but not below zero) by an amount which bears the same ratio to the
				amount so allowable as—
									(i)the amount (if
				any) by which the taxpayer’s adjusted gross income exceeds $150,000; bears
				to
									(ii)$40,000.
									(B)Determination
				of adjusted gross incomeFor purposes of subparagraph (A),
				adjusted gross income shall be determined without regard to sections 911, 931,
				and 933.
								(3)Denial of
				double benefit
								(A)In
				generalNo credit shall be allowed under subsection (a) for any
				expense for which a deduction or credit is taken under any other provision of
				this chapter.
								(B)GrantsNo
				credit shall be allowed under subsection (a) for any expense to the extent that
				reimbursement or other funds in compensation for such expense are received
				under any Federal, State, or local program.
								(C)Insurance
				reimbursementNo credit shall be allowed under subsection (a) for
				any expense to the extent that payment for such expense is made, or
				reimbursement for such expense is received, under any insurance policy.
								(4)Limitation
				based on amount of taxIn the case of a taxable year to which
				section 26(a)(2) does not apply, the credit allowed under subsection (a) for
				any taxable year shall not exceed the excess of—
								(A)the sum of the
				regular tax liability (as defined in section 26(b)) plus the tax imposed by
				section 55; over
								(B)the sum of the
				credits allowable under this subpart (other than this section) and section 27
				for the taxable year.
								(c)Carryforwards
				of unused credit
							(1)Rule for years
				in which all personal credits allowed against regular and alternative minimum
				taxIn the case of a taxable year to which section 26(a)(2)
				applies, if the credit allowable under subsection (a) exceeds the limitation
				imposed by section 26(a)(2) for such taxable year reduced by the sum of the
				credits allowable under this subpart (other than this section), such excess
				shall be carried to the succeeding taxable year and added to the credit
				allowable under subsection (a) for such succeeding taxable year.
							(2)Rule for other
				yearsIn the case of a taxable year to which section 26(a)(2)
				does not apply, if the credit allowable under subsection (a) exceeds the
				limitation imposed by subsection (b)(4) for such taxable year, such excess
				shall be carried to the succeeding taxable year and added to the credit
				allowable under subsection (a) for such succeeding taxable year.
							(3)LimitationNo
				credit may be carried forward under this subsection to any taxable year after
				the 5th taxable year after the taxable year in which the credit arose. For
				purposes of the preceding sentence, credits shall be treated as used on a
				first-in first-out basis.
							(d)Qualified
				infertility treatment expensesFor purposes of this
				section—
							(1)In
				generalThe term qualified infertility treatment
				expenses means amounts paid or incurred for the treatment of infertility
				via in vitro fertilization if such treatment is—
								(A)provided by a
				licensed physician, licensed surgeon, or other licensed medical practitioner,
				and
								(B)administered with
				respect to a diagnosis of infertility by a physician licensed in the United
				States.
								(2)Treatments in
				advance of infertility arising from medical treatmentsIn the
				case of expenses incurred in advance of a diagnosis of infertility for
				fertility preservation procedures which are conducted prior to medical
				procedures that, as determined by a physician licensed in the United States,
				may cause involuntary infertility or sterilization, such expenses shall be
				treated as qualified infertility treatment expenses—
								(A)notwithstanding
				paragraph (1)(B), and
								(B)without regard to
				whether a diagnosis of infertility subsequently results.
								Expenses
				for fertility preservation procedures in advance of a procedure designed to
				result in infertility or sterilization shall not be treated as qualified
				infertility treatment expenses.(3)InfertilityThe
				term infertility means the inability to conceive or to carry a
				pregnancy to live birth, including iatrogenic infertility resulting from
				medical treatments such as chemotherapy, radiation or surgery. Such term does
				not include infertility or sterilization resulting from a procedure designed
				for such purpose.
							(e)Eligible
				individualFor purposes of this section, the term eligible
				individual means an individual—
							(1)who has been
				diagnosed with infertility by a physician licensed in the United States,
				or
							(2)with respect to
				whom a physician licensed in the United States has made the determination
				described in subsection (d)(2).
							(f)Filing
				requirementsMarried taxpayers must file joint returns. Rules
				similar to the rules of paragraphs (2), (3), and (4) of section 21(e) shall
				apply for purposes of this section.
						(g)Adjustments for
				inflation
							(1)Dollar
				limitationsIn the case of a taxable year beginning after
				December 31, 2012, the dollar amount in subsection (b)(1) shall be increased by
				an amount equal to—
								(A)such dollar
				amount; multiplied by
								(B)the
				cost-of-living adjustment determined under section 1(f)(3) for the calendar
				year in which the taxable year begins, determined by substituting
				calendar year 2011 for calendar year 1992 in
				subparagraph (B) thereof.
								If any
				amount as increased under the preceding sentence is not a multiple of $10, such
				amount shall be rounded to the nearest multiple of $10.(2)Income
				limitationIn the case of a taxable year beginning after December
				31, 2002, the dollar amount in subsection (b)(2)(A)(i) shall be increased by an
				amount equal to—
								(A)such dollar
				amount; multiplied by
								(B)the
				cost-of-living adjustment determined under section 1(f)(3) for the calendar
				year in which the taxable year begins, determined by substituting
				calendar year 2001 for calendar year 1992 in
				subparagraph (B) thereof.
								If any
				amount as increased under the preceding sentence is not a multiple of $10, such
				amount shall be rounded to the nearest multiple of
				$10..
			(b)Conforming
			 amendments
				(1)The table of
			 sections for subpart A of part IV of subchapter A of chapter 1 of the Internal
			 Revenue Code of 1986 is amended by inserting before the item relating to
			 section 24 the following new item:

							Sec. 23A. Credit for certain infertility
				treatments.

						.
				(2)Section 36C(b)(4)
			 of such Code is amended by striking section 25D and inserting
			 sections 23A and 25D.
				(3)Section
			 25(e)(1)(C)(ii) of such Code is amended by inserting 23A, before
			 24,.
				(4)Section
			 25D(c)(1)(B) of such Code is amended by striking section 27 and
			 inserting sections 23A and 27.
				(5)Section
			 1400C(d)(1) of such Code is amended by striking section 25D and
			 inserting sections 23A and 25D.
				(6)Section
			 1400C(d)(2) of such Code is amended by inserting 23A, after
			 23,.
				(c)Effective
			 dateThe amendments made by this section shall apply to taxable
			 years beginning after December 31, 2011.


110 HR 4557 IH: To extend the temporary suspension of duty on 1-Propene,

U.S. House of Representatives
2007-12-13
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
		110th CONGRESS
		1st Session
		H. R. 4557
		IN THE HOUSE OF REPRESENTATIVES

			December 13, 2007
			Mr. Andrews
			 introduced the following bill; which was referred to the
			 Committee on Ways and
			 Means

		A BILL
		To extend the temporary suspension of duty on 1-Propene,
		  1,1,2,3,3,3-hexafluoro-, oxidized, polymerized, reduced
		  hydrolyzed.

		1.1-Propene,
			 1,1,2,3,3,3-hexafluoro-, oxidized, polymerized, reduced hydrolyzed
			(a)In
			 generalHeading 9902.23.10 of
			 the Harmonized Tariff Schedule of the United States is amended by striking
			 12/31/2009 and inserting 12/31/2011.
			(b)Effective
			 dateThe amendment made by
			 subsection (a) applies with respect to goods entered, or withdrawn from
			 warehouse for consumption, on or after the 15th day after the date of the
			 enactment of this Act.


		II
		110th CONGRESS
		1st Session
		S. 354
		IN THE SENATE OF THE UNITED
		  STATES

			January 22, 2007
			Mr. Lautenberg (for
			 himself, Mr. Menendez,
			 Mr. Kerry, and Mr. Biden) introduced the following bill; which was
			 read twice and referred to the Committee
			 on Health, Education, Labor, and Pensions

		A BILL
		To provide for disclosure of fire safety
		  standards and measures with respect to campus buildings, and for other
		  purposes.

		1.Short titleThis Act may be cited as the
			 Campus Fire Safety Right-to-Know Act
			 of 2007.
		2.Disclosure of fire safety of campus
			 buildingsSection 485 of the
			 Higher Education Act of 1965 (20
			 U.S.C. 1092) is amended—
			(1)in subsection (a)(1)—
				(A)by striking and at the end
			 of subparagraph (N);
				(B)by striking the period at the end of
			 subparagraph (O) and inserting ; and; and
				(C)by adding at the end the following new
			 subparagraph:

						(P)the fire safety report prepared by the
				institution pursuant to subsection (h).
						;
				and
				(2)by adding at the end the following new
			 subsection:

					(h)Disclosure of fire safety standards and
				measures
						(1)Annual fire safety reports
				requiredEach eligible
				institution participating in any program under this title shall, beginning in
				the first academic year that begins after the date of enactment of the
				Campus Fire Safety Right-to-Know Act of
				2007, and each year thereafter—
							(A)prepare, publish, and distribute, through
				appropriate publications (including the Internet) or mailings, to all current
				students and employees, and to any applicant for enrollment or employment upon
				request, an annual fire safety report, which shall contain information with
				respect to the campus fire safety practices and standards of that institution,
				including—
								(i)a statement that identifies each student
				housing facility owned or controlled by the institution, and whether each such
				facility is equipped with a full fire sprinkler system or other fire safety
				systems, fire escape planning or protocols, or both;
								(ii)statistics for each student housing
				facility concerning the occurrence of fires and unwanted and false alarms in
				each such facility, during the 2 preceding calendar years for which data are
				available;
								(iii)for each such occurrence in facilities
				described in clauses (i) and (ii), a summary of the human injuries or deaths,
				structural and property damage, or combination thereof;
								(iv)information regarding rules on portable
				electrical appliances, smoking and open flames (such as candles), regular
				mandatory supervised fire drills, and planned and future improvements in fire
				safety; and
								(v)information about fire safety education and
				training provided to students, faculty, and staff; and
								(B)submit to the Secretary a copy of the
				statistics required to be made available under
				subparagraph (A)(ii).
							(2)Fraternities, sororities, and other student
				groups that own, control, or occupy housing facilities
							(A)Reports by organizing bodiesEach institution participating in a program
				under this title shall, as a condition of recognizing and permitting the
				operation of any fraternity, sorority, or other student group that is
				recognized by the institution and that owns, controls, or occupies student
				housing facilities, require the national organizing body of such fraternity,
				sorority, or other student group, beginning in the first academic year that
				begins after the date of enactment of the Campus Fire Safety Right-to-Know Act of
				2007, and each year thereafter—
								(i)to collect the information described in
				subparagraph (A), for each building and
				property that contains student housing facilities and that is owned,
				controlled, or occupied by the fraternity, sorority, or group,
				respectively;
								(ii)beginning in the first academic year that
				begins after the date of enactment of the Campus Fire Safety Right-to-Know Act of
				2007, and each year thereafter, to prepare, publish, and
				distribute, through appropriate publications (including the Internet) or
				mailings to all current members, and to any interested party upon request, an
				annual fire safety report in accordance with
				subparagraph (B) of this paragraph;
				and
								(iii)to submit to the Secretary a copy of the
				statistics described in
				paragraph (1)(A)(ii) and required to
				be collected under
				clause (i) of this
				subparagraph.
								(B)Contents of annual reportsThe annual fire safety reports required
				under
				subparagraph (A)(ii) of this
				paragraph shall contain the following:
								(i)Information concerning fire safety at any
				student housing facilities owned or controlled by the recognized fraternity,
				sorority, or other student group required to be collected under
				subparagraph (A)(i) of this
				paragraph.
								(ii)A statement concerning whether and how the
				recognized fraternity, sorority, or other student group owning, controlling, or
				occupying student housing facilities works with hosting academic institutions
				to make buildings and property owned or controlled by such fraternities,
				sororities, or student groups more fire safe.
								(3)Current information to campus
				communityEach institution
				participating in any program under this title shall make, keep, and maintain a
				log, written in a form that can be easily understood, recording all on-campus
				fires, including the nature, date, time, and general location of each fire and
				all unwanted and false fire alarms. All entries that are required pursuant to
				this paragraph shall, except where disclosure of such information is prohibited
				by law, be open to public inspection, and each such institution shall make
				annual reports to the campus community on such fires and unwanted and false
				fire alarms in a manner that will aid the prevention of similar
				occurrences.
						(4)Responsibilities of the
				SecretaryThe Secretary
				shall—
							(A)review the statistics submitted under
				paragraph (1)(B) and
				paragraph (2)(A)(iii);
							(B)make such statistics submitted to the
				Secretary available to the public; and
							(C)in coordination with nationally recognized
				fire organizations and representatives of institutions of higher education,
				identify exemplary fire safety policies, procedures, programs, and practices
				and disseminate information to the Administrator of the United States Fire
				Administration and make available to the public information concerning those
				policies, procedures, programs, and practices that have proven effective in the
				reduction of campus fires.
							(5)Rule of constructionNothing in this subsection shall be
				construed to authorize the Secretary to require particular policies,
				procedures, programs, or practices by institutions of higher education with
				respect to fire safety, other than with respect to the collection, reporting,
				and dissemination of information required by this subsection.
						(6)DefinitionsIn this subsection, the term
				campus has the meaning provided in subsection
				(f)(6).
						.
			3.Report to Congress by Secretary of
			 EducationNot later than two
			 years after the date of enactment of this Act, the Secretary of Education shall
			 prepare and submit to Congress a report containing—
			(1)an analysis of the status of fire safety
			 systems in institutions of higher education (as that term is defined in section
			 102 of the Higher Education Act of 1965 (20 U.S.C. 1002)), including sprinkler
			 systems;
			(2)an analysis of the appropriate fire safety
			 standards to apply to these facilities, which the Secretary shall prepare after
			 consultation with such fire safety experts, representatives of institutions of
			 higher education, and other Federal agencies as the Secretary, in the
			 Secretary’s discretion, considers appropriate;
			(3)an estimate of the cost of bringing all
			 nonconforming student housing facilities up to the building codes in effect at
			 the time of the report;
			(4)recommendations from the Secretary
			 concerning the best means of meeting fire safety standards in all institutions
			 of higher education, including recommendations for methods to fund the cost
			 described in
			 paragraph (3); and
			(5)examples of exemplary fire safety education
			 and training programs at institutions of higher education and recommendations
			 for wide adoption of similar programs among institutions of higher
			 education.