zli12321/Bills huggingface dataset:
Empowerment Zone, Renewal Community and Enterprise Community Enhancement Act of 2009 - Amends Internal Revenue Code provisions relating to tax-preferred empowerment zones, rural enterprise communities, and renewal communities to: (1) extend the period of designation for such areas through 2015; (2) provide a safe harbor standard for employee residency requirements in empowerment zones; (3) eliminate certain residency requirements for the empowerment zone employment tax credit; (4) grant authority to expand the boundaries of empowerment zones and enterprise communities, including those located in rural areas; (5) allow carryovers of unused expensing allowances for enterprise zone businesses; (6) allow certain empowerment zone businesses to elect to receive payments in lieu of tax benefits; (7) allow federal guarantees and tax exemptions for enterprise zones and renewal communities; and (8) allow the issuance of tax-exempt rural enterprise community bonds and empowerment zone facility bonds.

Date: 2009-06-09
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Small Business Tax Relief Act of 2009 - Amends Internal Revenue Code provisions relating to small business to: (1) increase and make permanent the election to expense small business assets, including computer software, in the current taxable year; (2) reduce graduated tax rates for corporations with taxable incomes of less than $10 million; (3) exempt income attributable to business tax credits from the alternative minimum tax (AMT); (4) allow five-year carrybacks for business tax credits and small business net operating losses; (5) allow an enhanced tax deduction for income attributable to small business domestic production activities; (6) reduce to five years the recognition period for the built-in gains of S corporations; (7) exclude from gross income all gain from the sale of certain small business stock before 2011; and (8) allow a deduction from the income of self-employed individuals for health insurance costs.

Date: 2009-06-25
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Small Business Jump Start Act of 2009 - Amends the Internal Revenue Code to increase in taxable years beginning in 2009, 2010, or 2011: (1) the limit on the tax deduction for trade or business start-up expenditures from $5,000 to $10,000; and (2) the threshold amount for reducing such limit.

Date: 2009-07-07
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Small Business Contracting Programs Parity Act of 2009 - Amends the Small Business Act with respect to the HUBZone (historically underutilized business zone) program to authorize (current law requires) a contracting opportunity to be awarded under the program on the basis of competition restricted to qualified HUBZone small businesses if the contracting officer expects that not less than two qualified HUBZone small businesses will submit offers and that the award can be made at a fair market price. Includes within HUBZone federal procurement small business contract participation goals small business subcontracting participation goals. Authorizes the Administrator of the Small Business Administration (SBA) to establish mentor-protege programs for small businesses owned and controlled by service-disabled veterans and women, and HUBZone small businesses, modeled on the SBA mentor-protege program for small businesses participating in the 8(a) general small business development program.

Date: 2009-07-21
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Next Step for Main Street Credit Availability Act of 2009 - Amends the Small Business Act to increase maximum amounts of loans under the section 7(a) guaranteed loan program and the Microloan Program. Amends the Small Business Investment Act of 1958 to increase maximum amounts of loans to state and local development companies for plant acquisition, construction, conversion, and expansion. Expresses the sense of Congress that the Administrator of the Small Business Administration (SBA) should establish a website that: (1) lists SBA lenders; and (2) allows prospective borrowers to compare loan rates and apply online.

Date: 2009-08-06
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Small Business Access to Capital Act of 2009 - Amends the Small Business Act to increase maximum loan amounts under the following Small Business Administration (SBA) programs: (1) the section 7(a) (general small business loans) loan program; (2) the Microloan (small-scale loans to start-up, newly-established, and growing small businesses) program; and (3) the section 504 (state and local development company) program. Amends provisions of the Small Business Investment Act of 1958 relating to the local development business loan program to allow a small business borrower under such program to refinance a previous business debt, under specified conditions. Applies single-business investment limits to SBA-recognized new markets venture capital companies. Amends the American Recovery and Reinvestment Act of 2009 to earmark certain Department of Health and Human Services (HHS) funds for specified programs of the National Institutes of Health. Repeals as of October 1, 2010: (1) the increase in section 7(a) loan amounts; and (2) the business debt refinancing authority under the local development business loan program.

Date: 2009-10-21
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Child Care Lending Pilot Act of 2009 - Amends the Small Business Investment Act of 1958 to allow proceeds of loans made through the Small Business Administration (SBA) to be used by certified local development companies to assist a small, nonprofit child care business if: (1) the loan is used for a sound business purpose approved by the SBA; (2) each business meets eligibility requirements applicable to for-profit businesses; (3) one or more individuals has personally guaranteed the loan; (4) each business has clear title to the collateral for the loan; and (5) each business has sufficient cash flow to meet loan obligations and reasonable operating expenses. Prohibits more than 7% of the total number of loans guaranteed in any fiscal year for certified development companies from being awarded under such program.

Date: 2009-11-02
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Small Business Health Information Technology Financing Act of 2009 - Amends the Small Business Act to authorize the Administrator of the Small Business Administration (SBA) to guarantee up to 90% of the amount of a loan, up to specified loan amounts, to a small business health professional to be used for the acquisition and installation of health information technology for the professional's medical practice. Defines the term "health information technology" to mean computer hardware, software, and related technology that supports the meaningful electronic health record use requirements of title XVIII (Medicare) of the Social Security Act and is purchased by an eligible professional to aid in the provision of health care, including electronic medical records, but excludes information technology whose sole use is financial management, maintenance of inventory of basic supplies, or appointment scheduling.

Date: 2009-11-10
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Veterans Business Center Act of 2009 - Amends the Small Business Act to direct the Administrator of the Small Business Administration (SBA) to establish within the SBA a Veterans Business Center program (program), headed by a Director, to provide entrepreneurial training and counseling to veterans. Requires the Director to establish a program of grants to centers that will develop specialized programs to assist veteran-owned small businesses in securing capital and repairing damaged credit, counsel on how to improve financial presentations, facilitate access to financing, and assist unemployed veterans become entrepreneurs. Requires the Director to establish a program of grants to centers to: (1) assist veteran-owned small businesses to identify contracts that are suitable to such businesses; (2) prepare veteran-owned small businesses to be ready as subcontractors and prime contractors for contracts made available through the American Recovery and Reinvestment Act of 2009, particularly with respect to the construction trades; and (3) provide veteran-owned small businesses technical assistance with respect to the federal procurement process. Requires the Director to establish a program of grants to centers to develop outreach programs for service-disabled veterans to promote self-employment opportunities and to train and assist such veterans with respect to developing business plans and securing business opportunities. Authorizes the Director to carry out a veterans entrepreneurial development summit. Requires an annual report from the Administrator to Congress on appointments made to, and activities of, the interagency task force on veteran-owned small businesses. Directs the Comptroller General to carry out a study of the effects of this Act on small businesses owned and controlled by veterans.

Date: 2009-11-10
Topic: Domestic Commerce (Small Businesses)
Subject: Armed forces and national security
Amends the American Recovery and Reinvestment Act of 2009 to repeal the small business stabilization program, under which the Administrator of the Small Business Administration (SBA) provides deferred loans to small businesses experiencing difficulty in repaying existing business debt.

Date: 2009-11-16
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Small Business Intermediary Lending Pilot Program Act of 2009 - Establishes a three-year small business intermediary lending pilot program under which the Administrator of the Small Business Administration (SBA) may make direct loans to eligible nonprofit lending intermediaries for the purpose of making loans of up to $200,000 each to startup, newly-established, and growing small businesses. Authorizes the Administrator, under the program, to make one percent, 20-year loans of up to $3 million to up to 20 lending intermediaries.

Date: 2009-11-17
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Small Business Expensing Permanency Act - Amends the Internal Revenue Code to increase (to $250,000) and make permanent the limitation on expensing of depreciable business assets, including computer software.

Date: 2009-12-01
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Small Business Penalty Fairness Act of 2009 - Amends the Internal Revenue Code to limit the penalty for failure to disclose a reportable transaction (a transaction determined by the Internal Revenue Service [IRS] as having a potential for tax avoidance or evasion) to 75% of the decrease in tax shown on the return as a result of such transaction. Sets forth a maximum penalty for failure to report a reportable transaction and a minimum and maximum penalty for failure to report a listed transaction (a transaction specifically identified by the IRS as a tax avoidance transaction). Requires the Commissioner of Internal Revenue to report by June 1, 2010, and then annually, to Congress on penalties relating to abusive tax shelters and reportable transactions. Extends the penalty for tendering a bad check to the Internal Revenue Service to any commercially acceptable payment instrument (including electronic payments). Expands the continuous tax levy on payments to vendors for goods and services to include payments for all property, goods, or services.

Date: 2009-12-18
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Small Business Lending Enhancement Act of 2009 - Amends the Federal Credit Union Act to increase the total permissible amount of member business loans by an insured credit union (excluding those made to nonprofit religious organizations) to a limit of 25% of the credit union's total assets. Increases from $50,000 to $250,000 the maximum total extensions of credit a borrower or associated member of an insured credit union may have before any extension of credit shall be considered a member business loan. Directs the National Credit Union Administration (NCUA) Board to report semiannually to Congress on the status of member business lending made by insured credit unions during the reporting period.

Date: 2009-12-21
Topic: Domestic Commerce (Small Businesses)
Subject: Finance and financial sector
HUBZone Improvement Act of 2010 - Directs the Administrator of the Small Business Administration (SBA) to ensure that the map used by the SBA to identify HUBZones (historically underutilized business zones) is accurate, up-to-date, and revised as new data is made available. Requires the Administrator to: (1) implement policies for ensuring that only qualified HUBZone small businesses are participating in the HUBZone program; (2) report to the congressional small businesses concerning qualification for, and recertification of, a HUBZone small business; and (3) develop measures and implement plans to assess HUBZone program effectiveness. Amends the Small Business Act to prohibit the Administrator, during the period beginning on the date that a small business is determined qualified as a HUBZone small business and ending the day before a HUBZone program contract for which such small business submits a bid is awarded, from determining that the small business is no longer qualified based on a failure to meet the applicable employment percentage unless, among other things, the small business has not attempted to maintain such percentage.

Date: 2010-02-23
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Small Business Community Partner Relief Act of 2010 - Amends the Small Business Act relating to the Microloan program (loans to intermediaries to provide small-scale loans to startup, newly-established, and growing small businesses) to authorize the Administrator of the Small Business Administration (SBA), at the request of a loan intermediary, to waive the requirement that the intermediary obtain a percentage of the loan amount in cash or in-kind contributions from non-federal sources. Allows such waiver for up to two years. Provides conditions to be considered by the Administrator in determining whether to exercise such waiver, including economic conditions affecting the intermediary as well as the impact the waiver would have on the program. Provides an identical waiver, with the same conditions, with respect to: (1) grants made to intermediaries for small business marketing, management, and technical assistance; and (2) the SBA's women's business center program.

Date: 2010-03-25
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Small Business Programs Parity Act of 2010 - Amends the Small Business Act to authorize (current law requires) a contract to be awarded on the basis of competition restricted to qualified HUBZone (heavily underutilized business zone) small businesses if the contracting officer reasonably expects that at least two qualified HUBZone small businesses will submit offers and that the award can be made at a fair market price.

Date: 2010-03-26
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Voluntary Protection Program Act - Directs the Secretary of Labor to enter into cooperative agreements with employers to: (1) encourage establishment of comprehensive safety and health management systems to protect employees from occupational hazards; and (2) establish a voluntary protection program to encourage excellence and recognize its achievement in both the technical and managerial protection of employees from occupational hazards. Requires the Secretary to take necessary steps for the orderly transition from Occupational Safety and Health Administration (OSHA) cooperative agreements and voluntary protection programs existing before enactment of this Act to agreements and programs authorized under this Act. Directs the Secretary to establish a program to increase small business participation in the voluntary protection program.

Date: 2010-04-26
Topic: Domestic Commerce (Small Businesses)
Subject: Labor and employment
Strengthening Entrepreneurship for America's Veterans Act of 2010 - Amends the Small Business Act to direct the Associate Administrator for Veterans Business Development of the Small Business Administration (SBA) to establish an online mechanism to assist, and coordinate and leverage the work of, veterans' assistance providers. Requires the SBA Administrator to establish a veterans' business center program to provide financial assistance to private nonprofit organizations to conduct five-year projects for the benefit of small businesses owned and controlled by veterans. Directs each organization receiving such assistance to establish a veterans' business center to provide specific assistance to veterans, service-disabled veterans, and reservists, as well as their spouses. Sets assistance limits at not less than $150,000 or more than $200,000 per organization per fiscal year. Provides matching funds requirements. Requires the Associate Administrator to conduct an annual examination of the programs and finances of each center, and authorizes the Associate Administrator to discontinue a center's funding under appropriate circumstances. Requires the Administrator to designate at least one individual in each SBA district as a veterans business ownership representative. Directs the Comptroller General to report to: (1) the congressional veterans and small business committees regarding the ability of small businesses owned and controlled by veterans to access credit; and (2) Congress an evaluation of the effectiveness of the veterans' business center program. Requires the Administrator to report to Congress at least semiannually on appointments made to, and activities of, an interagency task force established for small businesses owned and controlled by veterans and service-disabled veterans. Repeals current grant provisions providing for the establishment and implementation of outreach programs for veterans, disabled veterans, and reservists and permits any organization previously awarded such a grant to apply for a grant renewal under the provisions of this Act.

Date: 2010-05-20
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Fairness in Women-Owned Small Business Contracting Act of 2010 - Amends the Small Business Act with respect to the procurement program for women-owned small businesses (providing a federal procurement contracting preference to such businesses) to: (1) remove the requirement that the woman or women owning such business be economically disadvantaged; (2) remove contract award price limits; and (3) allow a contracting officer to award a sole source contract to such a business under the same conditions as such a contract may be awarded to a qualified HUBZone (historically underutilized business zone) small business. Directs the Administrator of the Small Business Administration (SBA) to: (1) periodically conduct a study to identify any U.S. industry in which women are underrepresented; and (2) every five years, report study results to the congressional small business committees.

Date: 2010-05-24
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Small Business Training in Federal Contracting Certification Act of 2010 - Amends the Office of Federal Procurement Policy Act to direct the Administrator for Federal Procurement Policy to establish a training certification program for federal contracting officers regarding small business government contracting set-aside programs, including: (1) programs for HUBZone (historically underutilized business zone) small businesses and small businesses owned and controlled by service-disabled veterans or women; (2) programs for socially and economically disadvantaged small businesses; and (3) contracting under the Small Business Innovation Research Program and the Small Business Technology Transfer Program.

Date: 2010-05-27
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Small Business Broadband and Emerging Information Technology Enhancement Act of 2010 - Amends the Small Business Act to direct the Administrator of the Small Business Administration (SBA) to assign an SBA employee to coordinate SBA programs and activities relating to broadband and emerging information technology (BEIT). Requires the Administrator to provide SBA employees BEIT training in order to assist small businesses in the use of such technologies. Requires reports from the coordinator to the congressional small business committees on coordinator activities and on federal programs that provide BEIT assistance to small businesses. Includes accessing and using BEIT as an authorized activity of small business development centers and women's business centers. Authorizes the use of capital provided under SBA loans for the purchase of equipment for BEIT. Requires a report from the Administrator on the number of government-owned computers in use or disposed of by the SBA. Directs the Administrator to establish a pilot program to provide up to 1,000 computers annually to rural small businesses at no cost or reduced cost. Directs the Administrator to report on ways to assist with the development of broadband and wireless technology that would benefit small businesses.

Date: 2010-06-17
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Amends the Internal Revenue Code to make permanent the 15-year recovery period classification for qualified leasehold improvement, restaurant, and retail improvement property, for purposes of the depreciation tax deduction.

Date: 2010-06-17
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Hire A Hero Act of 2010 - Amends the Internal Revenue Code to allow certain employers a work opportunity tax credit for hiring members of the Ready Reserve or National Guard.

Date: 2010-06-30
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Rebuilding Local Business Act of 2010 - Amends the Small Business Act to designate as a HUBZone (historically underutilized business zone), for purposes of assistance under such Act: (1) an initial period rebuilding county; and (2) an extension period rebuilding county. Defines an initial period rebuilding county as a county, parish, or similar political subdivision: (1) for which the Administrator of the Small Business Administration (SBA) determines that the one-year unemployment rate is at least 120% of the one-year average unadjusted unemployment rate for the United States; (2) that is not a HUBZone or will cease to qualify as a HUBZone two years after such unemployment determination; and (3) during the three-year period beginning on the date of such unemployment determination. Defines an extension rebuilding county as a county, parish, or political subdivision: (1) in which the Administrator has made the above unemployment determination; (2) for which the above three-year period has ended; (3) for which the Administrator determines that the unemployment rate as of a specified date is at least 140% of the average unadjusted unemployment rate; and (4) for which such designation extends for an additional specified period after the three-year period.

Date: 2010-06-30
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Small Business Jobs Preservation Act of 2010 - Amends federal bankruptcy law to prescribe requirements for reorganization of a small business enterprise debtor. Prescribes components of the reorganization plan, including: (1) appointment and duties of the bankruptcy trustee; (2) rights and powers of a debtor in possession; (3) removal of debtor in possession; (4) property of the estate in bankruptcy; (5) a debtor's duties and reporting requirements; (6) filing and contents of the reorganization plan; (7) deemed acceptance of a plan by a holder of a claim or interest; (8) a status conference and confirmation of the reorganization plan; (9) discharge and modification of the reorganization plan; and (10) trustee retention and distribution of payments and funds. States that a person is not disqualified for employment as an attorney, accountant, appraiser, auctioneer, or other professional by a small business enterprise debtor solely because such person holds a claim of less than $5,000 that arose before commencement of the case.

Date: 2010-07-29
Topic: Domestic Commerce (Small Businesses)
Subject: Finance and financial sector
Small Business Tax Cut Act - Amends the Internal Revenue Code to allow a qualified small business a tax deduction equal to 20% of the lesser of qualified domestic business income or taxable income. Defines: (1) "qualified small business" as any employer engaged in a trade or business if such employer had fewer than 500 full-time employees in either 2010 or 2011; and (2) "qualified domestic business income" as an amount equal to the excess (if any) of the taxpayer's domestic business gross receipts (i.e., gross receipts effectively connected with a trade or business within the United States) for a taxable year over the sum of the cost of goods sold allocable to such receipts and other expenses, losses, or deductions properly allocable to such receipts. Limits the amount of such deduction to 50% of the greater of: (1) the taxpayer's W-2 wages (payroll) paid to non-owners of the taxpayer's business; or (2) the sum of the W-2 wages paid to individuals who are non-owner family members of direct owners (i.e., stockholders of the business), plus any W-2 wages paid to direct owners who have an ownership interest in the business of 10% or less. Directs the Secretary of the Treasury to prescribe regulations to carry out this Act, including regulations to prevent a taxpayer that reorganizes from being treated as a qualified small business if such taxpayer would not have been treated as a qualified small business prior to such reorganization.

Date: 2012-03-21
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Creating Jobs From Innovative Small Businesses Act of 2011 - Amends the Internal Revenue Code to allow a general business tax credit of 20% of the amount paid to acquire an equity investment in a qualified high technology small business concern. Defines "qualified high technology small business concern" as a small business concern that employs an average of fewer than 500 employees during a year and devotes at least 50% of its gross expenditures to research and experimentation.

Date: 2011-01-05
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Extends through May 31, 2011, under the same terms and conditions, the authorization for any program, authority, or provision, including any pilot program, that is currently authorized through January 31, 2011, under the Small Business Act or the Small Business Investment Act of 1958.

Date: 2011-01-20
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Small Business Innovation Research Enhancement Act of 2011 or SBIR Enhancement Act of 2011 - Amends the Small Business Act to increase from 2.5% to 5% the amount that each federal agency with an extramural research and development budget in excess of $100 million must spend specifically in connection with Small Business Innovation Research (SBIR) programs provided through the Small Business Administration (SBA). Directs the SBA Administrator to modify SBIR policy directives to provide for an increase to $200,000 in the amount which an agency may award in the first phase of an SBIR program, and to $1.5 million the amount for the second phase, with an adjustment of such amounts once every five years to reflect economic adjustments and programmatic considerations.

Date: 2011-01-26
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Small Business Innovation Enhancement Act of 2011 - Amends the Small Business Act to increase from 2.5% to 5% the amount that each federal agency with an extramural research and development budget in excess of $100 million must spend specifically in connection with Small Business Innovation Research (SBIR) programs provided through the Small Business Administration (SBA). Directs the SBA Administrator to modify SBIR policy directives to provide for an increase to $200,000 the amount which an agency may award in the first phase of an SBIR program, and to $1.5 million the amount for the second phase, with an adjustment of such amounts once every five years to reflect economic adjustments and programmatic considerations. Increases from 0.3% to 0.6% the amount that each federal agency with an extramural research or research and development budget in excess of $1 billion must spend specifically in connection with the SBA's Small Business Technology Transfer (STTR) program. Increases from $100,000 to $200,000, and from $750,000 to $1.5 million, respectively, the amounts which such agency may award in the first and second phases of STTR programs, with the same five-year adjustment as made under the SBIR program.

Date: 2011-01-26
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
STTR Enhancement Act of 2011 - Increases from 0.3% to 0.6% the amount that each federal agency with an extramural research or research and development budget in excess of $1 billion must spend specifically in connection with the Small Business Technology Transfer (STTR) program of the Small Business Administration (SBA). Increases from $100,000 to $200,000, and from $750,000 to $1.5 million, respectively, the amounts which such agency may award in the first and second phases of STTR programs, with an adjustment of such amounts once every five years to reflect economic adjustments and programmatic considerations.

Date: 2011-01-26
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Small Business Size Standard Flexibility Act of 2011 - Amends the Small Business Act (the Act) to authorize the Chief Counsel for Advocacy of the Small Business Administration (SBA), in addition to the SBA Administrator, to specify definitions or standards by which a business may be determined to be a small business (size standard) for purposes of the Act or the Small Business Investment Act of 1958. Requires Chief Counsel approval of any size standard prescribed by the Administrator. Authorizes the party seeking judicial review of a rule which includes a size standard approved by the Chief Counsel to join the Chief Counsel as a party in such action.

Date: 2011-02-09
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Department of Transportation Bonding Assistance Authority Act of 2011 - Replaces the mandate for the Minority Resource Center to provide bonding assistance to disadvantaged business enterprises. Authorizes the Secretary of Transportation, acting through the Minority Resource Center, to prescribe, guarantee, and enter into commitments to guarantee a surety against loss resulting from a small business concern's breach of a bond that is required for it to bid on or perform a transportation project contract, pay on the contract, or serve as a prime contractor or subcontractor on such contract. Authorizes the Secretary to indemnify such a surety up to 90% of any loss sustained by it in avoiding or attempting to avoid a breach of a bond guaranteed under this Act. Requires the Secretary to establish a program under which not more than five selected states may carry out: (1) the activities of the Secretary with respect to issuing surety guarantees, as well as (2) the activities of sureties to assist eligible small business concerns.

Date: 2011-02-14
Topic: Domestic Commerce (Small Businesses)
Subject: Transportation and public works
Small Distillery Excise Tax Act of 2011 - Amends the Internal Revenue Code to allow small distilled spirits producers a credit against the excise tax on distilled spirits equal to 80% of the otherwise applicable tax on the first 65,000 of proof gallons of distilled spirits produced in or imported into the United States. Defines "small distilled spirits producer" as any person who produces not more than 100,000 proof gallons of distilled spirits during the calendar year.

Date: 2011-02-17
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Fast Track to College Act of 2011 - Authorizes the Secretary of Education to award matching six-year grants to local educational agencies (LEAs) that partner with institutions of higher education (IHEs) to establish or support dual enrollment programs, such as early college high schools, that allow secondary school students to earn credit simultaneously toward a secondary school diploma and a postsecondary degree or certificate. Gives grant priority to applicants: (1) that propose to establish or support a dual enrollment program for a student body at least 40% of which is impoverished; and (2) from states that provide assistance to dual enrollment programs, such as assistance defraying the costs of higher education. Requires applicants to make assurances that: (1) students will not be required to pay tuition or fees for postsecondary courses, and (2) those courses will be taught by faculty that meet their partner IHE's normal standards. Authorizes the Secretary to award matching five-year grants to states to: (1) plan and implement statewide strategies to make dual enrollment programs more accessible to students who are underrepresented in postsecondary education; (2) provide technical assistance to dual enrollment programs; and (3) engage in outreach, assessment, and teacher training activities designed to strengthen such programs. Directs the Secretary to: (1) contract for an independent evaluation of this Act's programs; and (2) provide technical assistance to LEAs and their partners, and disseminate information concerning best practices in dual enrollment programs.

Date: 2011-03-03
Topic: Domestic Commerce (Small Businesses)
Subject: Education
Small Business Health Fairness Act of 2011 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to provide for establishment and governance of association health plans (AHPs), which are group health plans whose sponsors are trade, industry, professional, chamber of commerce, or similar business associations, and which meet certain ERISA certification requirements. Prescribes rules governing AHPs, including requirements relating to certification, sponsors and boards of trustees, participation and coverage, nondiscrimination, contribution rates, notice of voluntary termination, correction actions, and mandatory termination. Establishes the Association Health Plan Fund to be used by the Secretary of Labor to make payments to an insurer to maintain coverage for a plan if there is a reasonable expectation that, without such payments, claims would not be satisfied by reason of termination of coverage. Requires the Secretary to establish a Solvency Standards Working Group. Allows a state to impose a contribution tax on an association health plan that commenced operations in such state after the enactment of this Act. Preempts any state law that may preclude a health insurance issuer from: (1) offering health insurance coverage in connection with a certified AHP; or (2) offering health insurance coverage of the same policy type to other employers operating in the state that are eligible for coverage under such AHPs, whether or not such other employers are participating employers in such plan. Subjects to criminal penalties a person who willfully makes false representations with respect to an AHP.

Date: 2011-03-11
Topic: Domestic Commerce (Small Businesses)
Subject: Health
Small Business Start-up Savings Accounts Act of 2011 - Amends the Internal Revenue Code to allow businesses with 500 or fewer employees to establish small business start-up savings accounts for the payment of certain business expenses, including the purchase of equipment or facilities, marketing, training, incorporation, and accounting fees. Requires all distributions from such accounts for payment of business expenses to be completed within five years after the first account distribution. Allows a tax deduction for contributions to a start-up savings account, limited to the lesser of: (1) $10,000, or (2) $150,000 reduced by the aggregate account contributions for all taxable years. Excludes distributions from such accounts from gross income for income tax purposes. Imposes an excise tax on excess contributions to and for nonqualified distributions from such accounts.

Date: 2011-03-17
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Small Business Lending Fund Accountability Act of 2011 - Amends the Emergency Economic Stabilization Act of 2008 to give the Special Inspector General for the Troubled Asset Relief Program (TARP) oversight over the Small Business Lending Fund established under the Small Business Jobs Act of 2010.

Date: 2011-04-06
Topic: Domestic Commerce (Small Businesses)
Subject: Finance and financial sector
Fairness to Veterans Act of 2011 - Requires the head of a federal department or agency, in evaluating any bid or proposal relating to a federal contract, to provide to a veteran or veteran-owned business any race- or gender-based preference that any individual or business is eligible for, if that preference takes into consideration race or gender, without regard to whether the veteran or veteran-owned business would otherwise qualify for that preference. Requires the head of a state or local government to provide the same preference in the case of a state or local contract that involves the use of federal funding.

Date: 2011-04-06
Topic: Domestic Commerce (Small Businesses)
Subject: Government operations and politics
Voluntary Protection Program Act - Directs the Secretary of Labor to enter into cooperative agreements with employers to: (1) encourage establishment of comprehensive safety and health management systems to protect employees from occupational hazards, and (2) establish a voluntary protection program to encourage excellence and recognize its achievement in both the technical and managerial protection of employees from occupational hazards. Requires the Secretary to take necessary steps for the orderly transition from Occupational Safety and Health Administration (OSHA) cooperative agreements and voluntary protection programs existing before enactment of this Act to agreements and programs authorized under this Act. Directs the Secretary to establish a program to increase small business participation in the voluntary protection program.

Date: 2011-04-13
Topic: Domestic Commerce (Small Businesses)
Subject: Labor and employment
Small Business Tax Relief and Retirement Restoration Act of 2011 - Amends the Internal Revenue Code to permit until December 31, 2011, penalty-free distributions from an individual retirement account (IRA) or a qualified employer plan for the purpose of making loans to a small business to purchase depreciable property to be used by such business or for employee salaries or wages (other than for bonuses). Requires such loans to be repaid to the IRA within five years.

Date: 2011-04-15
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Amends the Internal Revenue Code to allow certain small businesses with gross receipts in the preceding taxable year not exceeding $20 million a work opportunity tax credit for hiring individuals who have been receiving state unemployment compensation for not less than 4 weeks in the 1-year period ending on the hiring date. Increases the amount of wages eligible for such credit from $6,000 to $12,000 for the hiring of individuals in a high unemployment zone (a county that has an unemployment rate exceeding the greater of 4% or the national unemployment rate). Terminates such credit after December 31, 2013.

Date: 2011-04-15
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Small Business Start-up Savings Accounts Act of 2011- Amends the Internal Revenue Code to provide for tax-exempt Small Business Start-up Savings Accounts to pay for trade or business expenses, including the purchase of equipment or facilities, marketing, training, incorporation, and accounting fees. Allows annual contributions to such accounts up to $10,000. Sets forth rules for the tax treatment of contributions to and rollovers from such accounts, similar to rules governing individual retirement accounts (IRAs).

Date: 2011-05-04
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Innovative Technologies Investment Incentive Act of 2011- Amends the Internal Revenue Code to allow a new business-related tax credit for 25% of the equity investment (i.e., stock and capital or profits interest) in a small business concern that is engaged in a high technology or biotechnology trade or business and employs an average of fewer than 500 employees in a taxable year. Establishes a national innovative technology investment credit limitation of $500 million.

Date: 2011-05-04
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Small Business Paperwork Relief Act of 2011 - Amends the Paperwork Reduction Act to direct agency heads not to impose civil fines for first-time paperwork violations by small business concerns unless there is potential for serious harm to the public interest, the detection of criminal activity would be impaired, the violation is not corrected within six months, the violation is a violation of internal revenue law or a law concerning the assessment or collection of any tax, debt, revenue, or receipt, or the violation presents a danger to the public health or safety. Permits an agency to determine that a fine should not be imposed for a violation that presents a danger to public health or safety if the violation is corrected within 24 hours after receipt by the small business owner of notification of the violation. Makes this Act inapplicable to any violation by a small business of a requirement regarding the collection of information by an agency if the small business previously violated any requirement concerning the collection of information by that agency.

Date: 2011-05-05
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Small Business Growth Act - Directs the Administrator of General Services to establish a small business growth pilot program under which a contracting officer of the General Services Administration (GSA) may award an contract on the basis of competition restricted to an entity that: (1) is enrolled as a mentor or participating in the GSA's Mentor-Protege program related to contracting; (2) if participating as a mentor, has at least one protege that is a small business; (2) has fewer than 1,500 employees; and (4) is not a small business. Requires the contracting officer to consider awarding a contract under the pilot program before awarding the contract under full and open competition, and to report to the Administrator on the reasons a contract was or was not awarded to a pilot program participant.

Date: 2011-05-10
Topic: Domestic Commerce (Small Businesses)
Subject: Government operations and politics
Small Business Banking Improvement Act of 2011 - Prohibits the Secretary of the Treasury from requiring any financial institution or any of its directors, officers, employees, or agents to report any suspicious transaction relevant to a possible violation of law or regulation if a person involved in such transaction is a legitimate business. Deems a person a legitimate business if the governor of each state in which such person does business has certified to the Secretary that: (1) the person is a business engaged in activities currently legal under state law, and (2) the state has an interest in exempting such person from mandatory reporting of suspicious transactions. Requires the Secretary to maintain a public website with a list of all persons deemed to be a legitimate business for purposes of this Act.

Date: 2011-05-25
Topic: Domestic Commerce (Small Businesses)
Subject: Finance and financial sector
Risk Retention Modernization Act of 2011 - Amends the Liability Risk Retention Act of 1986 to require the Director of the Federal Insurance Office to: (1) report periodically to the President and Congress on the extent of state compliance with the Act's prohibition against state regulation of risk retention and purchasing groups that are not domiciliaries of the state; and (2) issue certain corporate governance standards, meeting specified criteria, for risk retention groups. Extends the coverage of the Act to risk retention groups offering commercial property insurance. Applies to commercial property insurance the exemption of purchasing groups from state law. Revises procedures for: (1) submitting financial documents to state insurance commissioners, and (2) mandatory disclosures. Imposes a fiduciary duty upon the board of directors of a risk retention group to operate in the best interests of the group. Redesignates the Act as the Risk Retention Act.

Date: 2011-06-03
Topic: Domestic Commerce (Small Businesses)
Subject: Finance and financial sector
Protect HUBZones Act of 2011 - Amends the Small Business Act to revise the definition of "redesignated area" for HUBZone designation purposes to extend the time period during which a census tract or nonmetropolitan county that loses its HUBZone status due to the 2010 census may be so designated.

Date: 2011-06-03
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Amends the Investment Advisers Act of 1940 to define "family office" (exempt from coverage by the Act) as a company (including any director, partner, trustee, or employee of such company, when acting in their respective capacities as such) that has no clients other than family clients and is owned, controlled, or operated primarily for the benefit of family clients and does not hold itself out to the public as an investment adviser.

Date: 2011-06-16
Topic: Domestic Commerce (Small Businesses)
Subject: Finance and financial sector
IRS Rulemaking Fairness Act of 2011 - Expands requirements relating to review of federal agency actions that have a significant economic impact on small entities (e.g., small organizations and businesses) to include rulemaking by the Internal Revenue Service (IRS).

Date: 2011-07-14
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Small Business Health Relief Act of 2011 - Repeals provisions of the Internal Revenue Code (IRC), as added by the Patient Protection and Affordable Care Act (PPACA), that: (1) impose fines on large employers (employers with more than 50 full-time employees) who fail to offer their full-time employees the opportunity to enroll in minimum essential health insurance coverage; and (2) require such large employers to file a report with the Secretary of the Treasury on health insurance coverage provided to their full-time employees. Repeals provision of PPACA that: (1) set limits on the annual deductible on health plans offered in the small group market, (2) allow catastrophic plans to be offered in the individual market to individuals under the age of 30, and (3) impose an annual fee on health insurance entities. Deems high deductible health plans to meet essential health benefits coverage requirements if the enrollee has established a health savings account. Amends the Public Health Service Act, as amended by PPACA, to repeal a provision that allows a premium rate variance by age in the individual or small group market. Repeals restrictions on payments for medications from health savings accounts, medical savings accounts, and health flexible spending arrangements to prescription drugs or insulin. Repeals provisions limiting annual salary reduction contributions by an employee to a health flexible spending arrangement under a cafeteria plan to $2,500. Allows a health plan to maintain its status as a grandfathered health plan regardless of any modification to the cost-sharing levels, employer contribution rates, or covered benefits. Requires the Secretary of Health and Human Services (HHS) to promulgate regulations to clarify the application of such provision. Makes this provision effective as if included in PPACA. Voids any regulations promulgated related to such provisions before enactment of this Act.

Date: 2011-07-27
Topic: Domestic Commerce (Small Businesses)
Subject: Health
Shuttle Workforce Revitalization Act of 2011 - Requires, during the period beginning upon enactment of this Act and ending January 1, 2020, that any portion of Brevard County, Florida, not otherwise a HUBZone (heavily underutilized business zone), as such term is defined under the Small Business Act, be treated as a HUBZone for purposes of that Act.

Date: 2011-07-30
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce