zli12321/Bills huggingface dataset:
Minority Small Business Enhancement Act of 2013 - Amends the Small Business Act to consider an individual with a net worth of less than $1.5 million as eligible for participation in a Small Business Administration (SBA) program providing grants to small businesses owned and controlled by economically disadvantaged individuals. Allows a small business to receive SBA developmental assistance under the program for the entire period of an SBA-guaranteed loan.

Redefines the term "bundled contract" to mean a contract or order entered into to meet procurement requirements that are consolidated in a bundling of contract requirements, without regard to its designation by the procuring agency or whether a study of the effects of the solicitation on civilian or military personnel has been made, subject to exceptions. Expands the definition of "bundling of contract requirements." Makes the revised and expanded definitions inapplicable to contracts for construction services under $65 million or under $5 million for all other types of contracts.

Increases from: (1) 23% to 25% the government-wide small business procurement contract goal, and (2) 5% to 10% the government-wide procurement goal for small disadvantaged businesses and women-owned businesses. Limits the number of categories for which a small business may qualify under such goals.

Requires a report from the Comptroller General to Congress on disparities in the awarding of federal contracts to small businesses owned and controlled by socially and economically disadvantaged individuals, small businesses, and other businesses.

Date: 2013-06-27
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Expanding Opportunities for Main Street Act of 2013 - Requires a federal agency, to the extent practicable, to award to a small business concern each acquisition contract of more than $3,000 and less than $500,000 (eligible contract). Authorizes a federal department or agency to award an eligible contract as a sole source contract to a small business if at least one small business submits a contract offer. Requires federal contracting officers to provide a determination of and reasons for not awarding an eligible contract to a small business.

Amends the Small Business Act to prohibit considering an individual having net worth of over $1.5 million as economically disadvantaged for purposes of making certain awards to small businesses owned and controlled by socially and economically disadvantaged individuals under the Minority Small Business and Capital Ownership Development Program of the Small Business Administration (SBA).

Redefines the terms "bundled contracts" and "bundling of contract requirements" for purposes of small business participation in federal procurement contracts. Increases federal small business procurement contracting goals.

Requires contractors to provide written justification for not subcontracting with, or substituting another subcontractor for, a small business identified in its subcontracting plan. Requires a federal agency, when considering past compliance of an offeror with subcontracting plans, to consider such offeror's compliance with a goal for use of small businesses owned and controlled by socially and economically disadvantaged individuals in determining that offeror's responsibility for the award of the contract.

Requires the National Director of the Minority Business Development Agency to establish: (1) the Minority Business Development Program to assist qualified minority businesses with technical assistance, loan guarantees, and contract procurement assistance; and (2) a database to assist prime contractors in identifying historically disadvantaged firms for subcontracting. Authorizes the National Director to: (1) enter into agreements to provide set-aside contracting opportunities to minority businesses, and (2) terminate a minority business from the Program for specified violations.

Date: 2013-06-27
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Incentivize Growth Now In Tomorrow's Entrepreneurs Act of 2013 - Amends the Internal Revenue Code to establish tax-exempt small business start-up accounts to provide for expenditures related to the creation or acquisition of an active trade or business. Limits the annual amount that may be contributed to such accounts to the lesser of $10,000 or the taxpayer's compensation that is includible in gross income. Sets forth reporting requirements for the trustee of a small business start-up account. Makes the tax penalties for prohibited transactions and excess contributions applicable to small business start-up savings accounts.

Date: 2013-06-27
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Design-Build Efficiency and Jobs Act of 2014 - Modifies the procedure for awarding civilian and defense agency design and construction contracts for federal buildings and facilities to require: (1) a contracting officer to provide a written justification to the head of a federal agency for requiring more than five finalists in the bidding process for such contracts and agency approval of such justification; and (2) the use of the two-phase selection process (i.e., the submission of qualifications and then the submission of price and technical proposals in response to a request for proposal) for contracts having a value of $1.5 million or greater, unless the agency head approves the contracting officer's justification that procedures other than two-phase selection procedures are in the best interest of the federal government.

Requires each civilian and defense agency to submit to the Comptroller General (GAO) and publish in the Federal Register, during a five-year period, annual reports on all cases in the preceding year in which: (1) more than five finalists were selected for phase-two requests for competitive proposals; or (2) two-phase selection procedures involving contracts with a value of $1.5 million or more were not used. Requires the Comptroller General to publish a report on agency compliance with the requirements of this Act.

Date: 2013-07-19
Topic: Domestic Commerce (Small Businesses)
Subject: Government operations and politics
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Commonsense Construction Contracting Act of 2013 - Amends the Small Business Act to prohibit reverse auction methods (bidding from high to low) from being used in the case of any contract for the procurement of design and construction services if the contract is suitable for award to a small business, or if the award is made under Small Business Administration (SBA) requirements concerning the federal award of procurement contracts or subcontracts to:

 small businesses; HUBZone (historically underutilized business zone) small businesses; and small businesses owned and controlled by veterans, disabled veterans, socially and economically disadvantaged individuals, or women.

Date: 2013-07-19
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Disaster Loan Fairness Act of 2013 - Amends the Small Business Act to provide the interest rate to be charged by the Small Business Administration (SBA) for loans made to small businesses 30 days after the date of enactment of this Act or later in major disaster areas. Requires such rate to be the lesser of 4% or one-half the prevailing rate for similar loans in the area for those unable to attain credit elsewhere, or three-fourths the prevailing rate for those able to attain credit elsewhere.

Directs the Administrator to report to Congress on whether the reduced rate has resulted in: (1) a greater number of applications for disaster-related loans, (2) a greater number of approvals for such loans, or (3) a decreased default rate.

Amends the Internal Revenue Code to prohibit the Secretary of the Treasury, with respect to any presidential election held after 2012, from making any payments from the Presidential Election Campaign Fund (Fund) to any national committee of a political party for political nominating conventions.

Date: 2013-07-30
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Improving Opportunities for Service-Disabled Veteran-Owned Small Businesses Act of 2014 - (Sec. 2) Amends the Small Business Act to require the Administrator of the Small Business Administration (SBA) to enter into a memorandum of understanding with the Secretary of Veterans Affairs (VA) that transfers from the Secretary to the Administrator control and administration of a database of veteran-owned businesses. (Small business concerns owned and controlled by veterans and small business concerns owned and controlled by veterans with service-connected disabilities must be in that database to participate in the Veterans First program that gives VA contracting preferences to those businesses.)

Requires the Administrator to employ database fraud prevention measures that include: (1) the investigation of allegations of potential fraud, (2) the removal of unqualified businesses from the database, and (3) the referral of cases for prosecution when appropriate.

Requires any appeal by a small business of any determination of its status as a veteran-owned business to be heard by the SBA's Office of Hearings and Appeals.

Directs the Secretary, for the six years beginning on a date agreed to in the memorandum, to use fees the Secretary collects under multiple-award schedule contracts to reimburse the Administrator for the costs the Administrator incurs in implementing the memorandum.

Requires the Secretary and the Administrator, every 180 days, to: (1) meet to discuss ways to improve collaboration under the memorandum to increase opportunities for service-disabled veteran-owned small businesses and veteran-owned small businesses, (2) consult with congressionally-chartered Veterans Service Organizations to discuss ways to increase opportunities for those businesses, and (3) report to Congress on their progress in implementing the memorandum.

(Sec. 3) Requires the Secretary to enter into a memorandum of agreement with the SBA specifying the manner in which the Secretary shall notify the Administrator as to whether an individual is a veteran and if that veteran has a service-connected disability.

Date: 2013-07-31
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Fairness to Veterans for Infrastructure Investment Act of 2013 - Amends MAP-21 to revise the requirement that 10% of the award of contracts for federal-aid highway, federal public transportation, and highway safety research and development programs be set-aside for small business concerns owned and controlled by socially and economically disadvantaged individuals. Requires the set-aside to include veteran-owned small business concerns.

Date: 2013-08-01
Topic: Domestic Commerce (Small Businesses)
Subject: Transportation and public works
National Expansion of Working-families Housing Options Using Small Enterprises Act of 2013 or the NEW HOUSE Act of 2013 - Amends the State Small Business Credit Initiative Act of 2010 to allow states participating in the state small business credit initiative to provide funds to small businesses to be used: (1) to develop, acquire, rehabilitate, maintain, operate, or manage housing projects for low- or moderate-income households; (2) to cover any matching, non-federal contribution required in connection with any other federal grant or assistance program providing such housing; or (3) to purchase foreclosed properties and property being sold by a state or local government in order to provide such housing.

Earmarks for such projects certain amounts unobligated as of the date of enactment of the Strengthening Economic Development Through Affordable Housing Act of 2013.

Date: 2013-08-02
Topic: Domestic Commerce (Small Businesses)
Subject: Housing and community development
Service Disabled Veteran Owned Small Business Relief Act - Treats the surviving spouse of a service-disabled veteran who acquires the ownership interest in a small business of the deceased veteran as such veteran, for purposes of eligibility for VA service-disabled small business contracting goals and preferences, for a period of: (1) 10 years after the veteran's death, if such veteran was either 100% disabled or died from a service-connected disability; or (2) 3 years after such death, if the veteran was less than 100% disabled and did not die from a service-connected disability.

Date: 2013-09-12
Topic: Domestic Commerce (Small Businesses)
Subject: Armed forces and national security
Amends the Internal Revenue Code to make permanent the 100% exclusion from gross income of gain from the sale or exchange of qualified small business stock held for more than 5 years.

Date: 2013-09-18
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
IRS Rulemaking Fairness Act of 2013 - 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: 2013-09-23
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Expanding Opportunities to Underserved Businesses Act - Amends the Small Business Act to increase from $50,000 to $75,000 the maximum loan amount under the Small Business Administration (SBA) microloan program (loans to start-up, newly established, or growing small businesses).

Date: 2013-09-26
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Small Business Fairness in Obamacare Act - Amends the Internal Revenue Code, as amended by the Patient Protection and Affordable Care Act (PPACA), to: (1) exempt a small business concern, as defined by the Small Business Act, from the PPACA employer mandate to provide employees with minimum essential health care coverage; and (2) redefine "full-time employee," for purposes of such mandate, as an employee who is employed on average at least 40 (currently, 30) hours a week.

Date: 2013-10-30
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Small Business Taxpayer Bill of Rights Act of 2013 - Amends the Internal Revenue Code to: (1) allow businesses with average annual gross receipts of not more than $50,000 that prevail in an administrative or court proceeding involving the determination, collection, or refund of tax, interest, or penalty to recover their costs incurred in such proceedings; (2) increase the amount of civil damages against Internal Revenue Service (IRS) officers or employees for reckless, intentional, or negligent disregard of internal revenue laws and extend from two to five years the period for bringing a claim for damages; (3) increase the penalties against federal officers or employees for unlawful acts in connection with internal revenue laws and for unauthorized disclosures or inspections of tax returns; and (4) allow a taxpayer whose interest abatement claim does not exceed $50,000 to elect to bring a small tax case petition in U.S. Tax Court.

Prohibits ex parte communications between officers in the IRS Office of Appeals and other IRS employees with respect to matters pending before such officers and employees.

Authorizes new alternative dispute resolution procedures for taxpayer disputes with the IRS.

Extends to three years: (1) the period in which taxpayer property that has been wrongfully levied upon may be returned, and (2) the period for bringing suit against the United States for a wrongful tax levy.

Authorizes the waiver of the fee for establishing an installment agreement for payment of tax for certain low-income taxpayers who agree to make electronic debit payments.

 Allows a taxpayer seeking review of a claim for innocent spouse relief or of a collection case in U.S. Tax Court a 60-day suspension of the period for filing a petition for such review when the U.S. Bankruptcy Court has issued an automatic stay in a bankruptcy case involving the taxpayer's claim.

Allows de novo review in U.S. Tax Court of any determination by the IRS with respect to a claim for equitable innocent spouse relief.

Prohibits the IRS Office of Appeals from considering or deciding any new issue in an internal appeal that is not within the scope of the initial determination made in a taxpayer's case.

Date: 2013-11-13
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Reward and Encourage New Business Act of 2013 - Amends the Internal Revenue Code to increase from $5,000 to $10,000 the maximum amount of the tax deduction for business start-up expenditures.

Date: 2014-01-13
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Community Investment and Empowerment Act - Amends the Small Business Investment Act of 1958 to authorize the Administrator of the Small Business Administration (SBA) to make grants on a competitive basis to communities for: the creation of a grant and/or revolving loan fund program that helps develop financing packages for Class 1 commercial investment (defined as retail grocery chains, food service retailers, restaurants and franchises, retail stores, cafes, shopping malls, and other shops); lowering real estate property tax rates; conducting community-wide market analysis to help recruit and/or retain Class 1 commercial investment; creating employment training programs for Class 1 business customer service, sales, and managerial positions; retail marketing strategies to solicit new Class 1 commercial investment starts in the community; program allowances for activities such as the publication of marketing materials, development of economic development web pages, and educational outreach activities with retail trade associations; and hiring business recruitment specialists. Authorizes the Administrator to only make such a grant to communities: (1) whose demographics include a median per capita income no higher than $35,000 and a lack of Class 1 commercial investment; (2) that submit an application that describes the activities the community carries out, and the difficulty the community has faced, to recruit, retain and grow their economy through Class 1 commercial investment; and (3) that agree to match 10% of grant funds with certain non-federal contributions. Allows the Administrator to waive or reduce the non-federal contribution if the community involved demonstrates that it cannot meet the contribution requirement due to financial hardship.

Date: 2014-01-28
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Helping Our Middle-Class Entrepreneurs Act or the HOME Act - Amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence.

Date: 2014-02-11
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Accelerate Our Startups Act of 2014 - Amends the Small Business Act to direct the Administrator of the Small Business Administration (SBA) to develop and implement a grant program for state and local governmental and other nonprofit organizations located in the United States that support startup businesses by providing assistance for construction costs, space acquisition, and programmatic purposes.

Requires a grant recipient to: (1) demonstrate that it will use the grant to provide assistance to at least five client businesses per year that have been in business for less than five years, (2) require client businesses to pay an entry fee to participate in the program, and (3) submit annual progress reports.

Directs the Administrator: (1) to establish grant criteria favoring recipients that provide startups with office, manufacturing, or warehouse space, access to capital and professional services, and a formal structured mentorship or developmental program that assists with building business skills and competencies; and (2) in determining whether to make a grant, to take into account promoting growth in underserviced areas with sufficient population density and the organization's entrepreneurial leadership experience, ability to utilize and leverage local strengths, and record with regard to client business participation.

Directs the SBA to condition receipt of a grant under this Act on the recipient obtaining matching funding for the same purposes from a local or state government grant and nonpublic funding.

Date: 2014-02-14
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Greater Opportunities for Small Business Act of 2014 - Amends the Small Business Act to require subcontracting plans for certain contracts with federal agencies exceeding a specified amount to include a minimum percentage goal of at least 40% for the utilization of small businesses as subcontractors.

Increases from 23% to 25% the minimum government-wide percentage goal for participation by small businesses in the total value of all procurement contracts awarded as prime contracts for each fiscal year.

Repeals a requirement under which first tier subcontracts (contracts in which a subcontractor has a subcontract directly with the prime contractor) awarded to small businesses by management and operating contractors sponsored by the Department of Energy (DOE) are considered toward the annually established agency and government-wide goals for procurement contracts awarded.

Delays the effective date of the 40% goal until the Small Business Administration (SBA) has promulgated any regulations necessary, and the Federal Acquisition Regulation has been revised, to implement specified provisions of the National Defense Authorization Act for Fiscal Year 2014 concerning the standards for determining whether a prime contractor has attained small business subcontracting percentage goals.

Date: 2014-02-26
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Contracting Data and Bundling Accountability Act of 2014 - Amends the Small Business Act to direct the Administrator of the Small Business Administration (SBA) to develop a plan to improve the quality of data reported on bundled and consolidated contracts in the federal procurement data system.

Requires the plan to: (1) describe the roles and responsibilities of the Administrator, the Directors of the Offices of Small and Disadvantaged Business Utilization, the Small Business Procurement Advisory Council, the Administrator of the Office of Federal Procurement Policy, the Administrator of the General Services Administration, the senior procurement executives, and Chief Acquisition Officers in implementing the plan and contributing to the annual report; (2) make necessary changes to policies and procedures on proper identification and mitigation of contract bundling and consolidation, and to training procedures of relevant personnel on proper identification and mitigation of contract bundling and consolidation; (3) establish consequences for failure to properly identify contracts as bundled or consolidated; (4) establish requirements for periodic and statistically valid data verification and validation; and (5) assign clear data verification responsibilities. Requires the finalized plan to be presented to the House and Senate small business committees by not later than 90 days prior to implementation.

Directs the Administrator to: (1) implement the plan by the first day of FY2017, and (2) annually provide to such committees certification of the accuracy and completeness of data reported on bundled and consolidated contracts.

Directs the Comptroller General (GAO): (1) to initiate a study by the first day of FY2018 on the effectiveness of the plan that shall assess whether contracts were accurately labeled as bundled or consolidated; and (2) not later than 12 months after initiating the study, to report to the small business committees on the results from such study and, if warranted, any recommendations on how to improve the quality of data reported on bundled and consolidated contracts.

Date: 2014-02-26
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Helping Entrepreneurs Lower Prices Act of 2014 - Amends the Internal Revenue Code to revise the definition of "eligible small employer," for purposes of the small employer health insurance tax credit, to mean an employer who has not more than 50 (currently, 25) full-time employees for a taxable year.

Date: 2014-02-28
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Small Business Attraction and Retention Act of 2014 - Amends the Internal Revenue Code to extend the period during which an employer may qualify for the small employer health insurance tax credit from two to three consecutive taxable years beginning with the first taxable year in which such employer offers one or more qualified health plans to its employees through an American Health Benefit Exchange.

Date: 2014-02-28
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Small Business Growth in Manufacturing Act of 2014 - Amends the Internal Revenue Code to: (1) allow small business employers a business-related tax credit for up to 50% of qualified employee training expenses in a taxable year, (2) make permanent the tax credit for increasing research expenditures, and (3) increase the rate of the alternative simplified research tax credit.

Date: 2014-04-10
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Small Business Access to Capital Act of 2014 - Amends the Small Business Jobs Act of 2010 to extend for an additional eight fiscal years the State Small Business Credit Initiative to assist participating states to give collateral support and other innovative credit access and guarantee initiatives for small businesses and manufacturers.

Prescribes allocations of federal funds to participating states.

Authorizes the Secretary of the Treasury to award, on a competitive basis, up to a total of $1 billion in two tranches, according to specified criteria, to participating states and consortiums of participating states for use: (1) for making federal contributions to, or for the account of, an approved state program; and (2) as collateral for a qualifying loan or swap funding facility.

Date: 2014-05-01
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Empowering Encore Entrepreneurs Act of 2014 - Directs the Administrator of the Small Business Administration (SBA) to establish a program under which the Administrator may enter into contracts or cooperative agreements with, or make grants to, nonprofit organizations to provide technical assistance, mentoring, and other specialized training activities for encore entrepreneurs.

Defines "encore entrepreneur" to mean an entrepreneur, business person, or owner of a small business concern who: (1) is seeking to start a new small business concern or expand an existing one, and (2) is at least age 50 or has at least 20 years of experience in a workplace.

Directs the Administrator to give special consideration to applications seeking funding for programs for: (1) members of the Armed Forces impacted by base closures or realignment, or (2) encore entrepreneurs unemployed for a period of not less than one year.

Terminates the program on September 30, 2017.

Requires the Administrator to submit to specified congressional committees a report that describes the barriers and obstacles faced by encore entrepreneurs in starting new small business concerns or expanding existing small business concerns.

Date: 2014-05-08
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Increasing Small Business Lending Act - Amends the Small Business Act to suspend, until September 30, 2015, fees under the 7(a) program (SBA-guaranteed loans to small businesses) and the 504 program (financing to small businesses backed by SBA-guaranteed debentures issued by any qualified state or local development company).

Authorizes the SBA to guarantee up to 90% of a loan made by a private lender to a small business eligible for a loan guarantee under the Small Business Act or the Small Business Investment Act of 1958. Prohibits such guarantees with respect to small businesses: (1) in which an unlawful alien has an ownership interest, or (2) in violation of immigration laws.

Date: 2014-05-09
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Startup Innovation Credit Act of 2014 - Amends the Internal Revenue Code to allow a qualified small business to elect to use a portion of its tax credit for increasing research expenditures as an offset against its payroll tax liability under the Federal Insurance Contributions Act (FICA).

Defines "qualified small business" as a corporation, a partnership, or a person other than a tax-exempt organization that had gross receipts of less than $5 million for the taxable year and that did not have gross receipts for any period preceding the five-taxable-year period ending with such taxable year.

Limits: (1) the number of years a taxpayer may elect to offset payroll taxes under this Act to five, and (2) the annual amount of such offset to $250,000.

Date: 2014-05-21
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Emerging Business Encouragement Act of 2014 - Amends the Small Business Act to direct the Administrator of the Small Business Administration (SBA), for each industry category for which the Administrator established a size standard, to establish procedures, by rule, for designating a small business in that industry category as an emerging business enterprise (EBE).

Requires the procedures to include specified criteria and a process for appealing the Administrator's decisions on designations.

Requires the designation to expire when the small business is no longer in compliance with the criteria, except that:

 in the case of an EBE which existed as a business entity before its EBE designation, the designation shall not expire until five years after it was made; and if the EBE exceeds the required size limitation its designation shall expire only if the size is 50% or more of the maximum size of a small business within that industry category. Directs the Administrator to establish criteria for designation of an EBE, including:

 a maximum number of employees determined according to a certain formula, an age of not more than five years, and a specified salary limitation for any individual who owns any part of the small business or who is in a management position. Requires the head of each federal agency to establish goals for participation by the designated EBEs in at least 5% of all contracts, including prime contracts and subcontracts, for each fiscal year.

Authorizes the Administrator to make a loan to a designated EBE under the SBA Express Loan Program, but only in accordance with specified terms.

Requires the Administrator, by rule, to establish a process for initial self-certification of EBEs for purposes of participation in federal contracts and eligibility for the Express Loans.

Date: 2014-06-17
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
SAVE for Small Businesses Act or the Savings Accounts for a Variable Economy for Small Businesses Act - Amends the Internal Revenue Code to provide for tax-exempt small business savings accounts. Allows tax deductible contributions to such accounts of not more than 10% of the gross profits of an eligible small business (persons employing an average of 50 or fewer full-time employees) for the preceding taxable year.

Excludes qualified distributions from such accounts from gross income for income tax purposes. Defines "qualified distribution" as: (1) any amount that is distributed from a small business savings account during a specified period of economic hardship, and (2) the distribution of which is certified as being part of a plan that provides for the reinvestment of such distribution for the funding of worker hiring or financial stabilization for the purposes of job retention or creation.

Directs the Secretary of the Treasury to: (1) establish minimum standards for small business savings accounts that seek to minimize fees and risk of loss of principal, and (2) ensure a range of investment risk options available to account beneficiaries.

Date: 2014-09-09
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Small Business Loan Simplification Act of 2014 - Amends the Small Business Act to require the Administrator of the Small Business Administration (SBA) to: (1) amend regulations and Standard Operating Procedures (SOPs) to authorize the SBA and participants in specified lending programs to use electronic signatures and records for the programs, and (2) accept such electronic signatures and records associated with SBA management and closing processes.

Date: 2014-09-18
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Franchise Financing Improvement Act of 2014 - Amends the Small Business Act to direct the Administrator of the Small Business Administration (SBA) to make financial assistance available to franchisees under the Act or the Small Business Investment Act of 1958 if the franchisee is not affiliated with the franchisor.

Declares that a franchisee shall not be considered affiliated with the franchisor if:

 the franchisor has filed a disclosure document pursuant to specified federal regulations; and the franchisee, upon default on a loan (whether guaranteed by the SBA or not), has no ability to obtain financial assistance from the franchisor to repay the loan. Declares further that a franchisor's authority to repurchase the franchise for noncompliance with its terms and conditions, or to have the right of first refusal to purchase it from the franchisee, shall not be considered financial assistance to repay loans issued to the franchisee.

Date: 2014-09-18
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Small Business Health Relief Act of 2013 - 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 (those 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 provisions 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 the allowance of 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.

Repeals the limitation to $2,500 of annual salary reduction contributions by an employee to a health flexible spending arrangement under a cafeteria plan.

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 allowance. Makes this allowance effective as if included in PPACA. Voids any regulations promulgated pursuant to current related provisions before enactment of this Act.

Date: 2013-01-22
Topic: Domestic Commerce (Small Businesses)
Subject: Health
Small Business Paperwork Relief Act of 2013 - 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: 2013-01-23
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Assuring Contracting Equity Act of 2013 - Increases from: (1) 23% to 25% the government-wide small business procurement contract goal, and (2) 5% to 10% the government-wide procurement goal for small disadvantaged businesses and women-owned businesses. Limits the number of categories for which a small business may qualify under such goals. Requires, for purposes of such goals, the total value of all prime contracts for a fiscal year to include the value of each contract awarded, regardless of whether it was awarded as the result of unrestricted competition or any determination by the Administrator of the Small Business Administration (SBA) with respect to the potential for a small business to perform the contract or a subcontract.

Directs the Administrator to consult with the heads of other federal agencies to develop and implement standards for procurement officers to take into consideration the past compliance of potential contractors with small business subcontracting goals when making contract awards.

Date: 2013-01-31
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Assuring Contracting Equity Act of 2013 - Increases from: (1) 23% to 25% the government-wide small business procurement contract goal, (2) 5% to 10% the government-wide procurement goal for small disadvantaged businesses and women-owned businesses, and (3) 3% to 6% the government-wide procurement goal for service-disabled veteran-owned small businesses and HUBZONE (historically underutilized business zone) small businesses. Limits the number of categories for which a small business may qualify under such goals. Requires, for purposes of such goals, the total value of all prime contracts for a fiscal year to include the value of each contract awarded, regardless of whether it was awarded as the result of unrestricted competition or any determination by the Administrator of the Small Business Administration (SBA) with respect to the potential for a small business to perform the contract or a subcontract.

Directs the Administrator to consult with the heads of other federal agencies to develop and implement standards for procurement officers to take into consideration the past compliance of potential contractors with small business subcontracting goals when making contract awards.

Date: 2013-02-07
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Commercial Real Estate and Economic Development Act of 2013 or CREED Act of 2013 - Reinstates the authority for Small Business Administration (SBA) low-interest refinancing of small business debt not involving business expansion under the SBA's local development business loan program during any fiscal year in which the cost to the federal government for making loan guarantees under such program is zero.

Repeals a provision of the Small Business Jobs Act of 2010 which terminated such authority as of September 27, 2012.

Date: 2013-02-12
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Small Business Disaster Reform Act of 2013 - Amends the Small Business Act with respect to obtaining the best available collateral for a disaster loan of not more than $200,000 relating to damage to or destruction of the property of, or economic injury to, a small business concern. Prohibits the Administrator of the Small Business Administration (SBA), in obtaining such collateral, from requiring the small business owner to use the owner's primary residence as collateral if the owner has other assets with a value equal to or greater than the loan amount that could be used as collateral for the loan.

Allows the Administrator to authorize a Small Business Development Center (SBDC) to provide assistance to small businesses outside the state of that SBDC, without regard to geographical proximity, if the small business is in an area for which the President has declared a major disaster.

Expresses the sense of Congress that the Administrator shall ensure that a SBDC is appropriately reimbursed for any legitimate expenses in carrying out such assistance.

Directs the Administrator to increase oversight of small businesses receiving economic injury disaster loans, including random site visits and random reviews of loan usage. Expresses the sense of Congress that no additional federal funds shall be made available for such increased oversight.

Expresses the sense of Congress that the Administrator should: (1) reduce paperwork burdens on small businesses applying for SBA disaster assistance loans; and (2) ensure that the application for such assistance facilitates deterring and detecting potential instances of waste, fraud, and abuse. Requires the Administrator to take steps to reduce, to the maximum extent practicable, such paperwork.

Requires a report from the Administrator to the congressional small business committees relating to the creation of a web portal to track the status of applications for SBA disaster assistance.

Date: 2013-02-28
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Keeping Our Social Security Promises Act - Amends the Internal Revenue Code to apply employment and self-employment taxes to remuneration up to the contribution and benefit base and to remuneration in excess of $250,000.

Date: 2013-03-07
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Expanding Access to Capital for Entrepreneurial Leaders Act or the EXCEL Act - Amends the Small Business Investment Act of 1958 to authorize the Administrator of the Small Business Administration (SBA) to guarantee the payment of up to $4 billion per fiscal year for debentures or participating securities issued by small business investment companies (SBICs) to encourage the formation and growth of small businesses. Increases from $225 million to $350 million the maximum amount of outstanding leverage for two or more commonly-controlled SBICs.

Date: 2013-03-11
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Regulation Costs to Small Business Act - Directs the Administrator of the Small Business Administration (SBA) to: (1) conduct an annual study of the total costs to small businesses of federal regulations, and (2) report each study's results to Congress.

Expresses the sense of Congress that no additional funds should be made available to the SBA to carry out this Act.

Date: 2013-03-12
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Communicating Lender Activity Reports from the Small Business Administration Act or CLEAR SBA Act - Amends the Small Business Act to direct the Administrator of the Small Business Administration (SBA) to make publicly available a user-friendly database of information relating to lenders making loans under such Act or the Small Business Investment Act of 1958.

Requires the Administrator to: (1) include in the database information on such loans made during FY2009-FY2013, and (2) incorporate information relating to such loans on an ongoing basis.

Prohibits the Administrator from requiring lenders to submit additional information or to otherwise increase burdens on lenders in order to comply with this Act.

Expresses the sense of Congress that no additional funds should be made available to carry out this Act.

Date: 2013-03-12
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Small Business Taxpayer Bill of Rights Act of 2013 - Amends the Internal Revenue Code to: (1) allow businesses with average annual gross receipts of not more than $50,000 that prevail in an administrative or court proceeding involving the determination, collection, or refund of tax, interest, or penalty to recover their costs incurred in such proceedings; (2) increase the amount of civil damages against Internal Revenue Service (IRS) officers or employees for reckless, intentional, or negligent disregard of internal revenue laws and extend from two to five years the period for bringing a claim for damages; (3) increase the penalties against federal officers or employees for unlawful acts in connection with internal revenue laws and for unauthorized disclosures or inspections of tax returns; and (4) allow a taxpayer whose interest abatement claim does not exceed $50,000 to elect to bring a small tax case petition in U.S. Tax Court.

Prohibits ex parte communications between officers in the IRS Office of Appeals and other IRS employees with respect to matters pending before such officers and employees.

Authorizes new alternative dispute resolution procedures for taxpayer disputes with the IRS.

Extends to three years: (1) the period in which taxpayer property that has been wrongfully levied upon may be returned, and (2) the period for bringing suit against the United States for a wrongful tax levy.

Authorizes the waiver of the fee for establishing an installment agreement for payment of tax for certain low-income taxpayers who agree to make electronic debit payments.

 Allows a taxpayer seeking review of a claim for innocent spouse relief or of a collection case in U.S. Tax Court a 60-day suspension of the period for filing a petition for such review when the U.S. Bankruptcy Court has issued an automatic stay in a bankruptcy case involving the taxpayer's claim.

Allows de novo review in U.S. Tax Court of any determination by the IRS with respect to a claim for equitable innocent spouse relief.

Prohibits the IRS Office of Appeals from considering or deciding any new issue in an internal appeal that is not within the scope of the initial determination made in a taxpayer's case.

Date: 2013-04-15
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation
Transparency in Small Business Assistance Act - Directs the Administrator of the Small Business Administration (SBA) to collect, for specified periods, information from small businesses that receive SBA assistance, including a loan, loan guarantee, grant, or counseling services.

Requires such information to include: (1) the operational status of the small business concern and, if it is no longer operational, the reason for closure; (2) the number of part- and full-time employees; and (3) the number of referrals that SBA makes to another federal assistance program if it is unable to provide assistance to the concern.

Date: 2013-05-14
Topic: Domestic Commerce (Small Businesses)
Subject: Commerce
Small Business Tax Certainty and Growth Act of 2013 - Expresses the sense of the Senate that Congress should undertake comprehensive tax reform to make the tax system fairer and simpler and to promote economic growth.

Amends the Internal Revenue Code to: (1) make permanent the increased tax deductions for business start-up expenditures, organizational expenditures, and organization and syndication fees; (2) allow the cash accounting method for businesses whose gross receipts do not exceed $10 million (currently, $5 million); (3) exempt businesses whose gross receipts do not exceed $10 million from the requirement to use inventories; (4) make permanent the $250,000 allowance for expensing business assets, including computer software; (5) extend for one year the additional depreciation allowance for business assets; and (6) extend through 2014 the 15-year straight-line depreciation allowance for qualified leasehold, restaurant, and retail improvements.

Date: 2013-06-03
Topic: Domestic Commerce (Small Businesses)
Subject: Taxation