zli12321/Bills huggingface dataset:
Preventing Crimes Against Veterans Act of 2016

This bill amends the federal criminal code to declare that any person who knowingly engages in any scheme or artifice to defraud an individual of veterans' benefits, or in connection with obtaining veteran's benefits for that individual, shall be fined, imprisoned not more than five years, or both.

Date: 2016-09-20
Topic: Defense (Personnel Issues)
Subject: Crime and law enforcement
Communities Helping Invest through Property and Improvements Needed for Veterans Act of 2016 or the CHIP IN for Vets Act of 2016

This bill authorizes the Department of Veterans Affairs (VA) to carry out a pilot program under which it may accept up to five donations from specified non-federal entities of: (1) real property that includes a constructed facility or that is to be used as the site of a facility constructed by the entity, and (2) a facility to be constructed by the entity on real property of the VA.

The VA may accept such a donation only if the property is: (1) a property for which funds have been appropriated for a VA facility project, or (2) identified both as meeting a VA need as part of its long-range capital planning process and as the location for a VA facility project that is included on the Strategic Capital Investment Planning process priority list in the most recent budget submitted by the President. Also, the entity must agree to:

 independently donate the real property, improvements, goods, or services for the VA facility project in an amount acceptable to the VA and at no additional cost to the federal government; conduct all necessary environmental and historic preservation due diligence; comply with all local zoning requirements (except for federally required studies and consultations); obtain all permits required in connection with the construction of the facility; use construction standards required of the VA when designing and building the facility; and provide the real property, improvements, goods, or services in a manner sufficient to complete the construction of the facility, at no additional cost to the federal government. The Government Accountability Office shall report to Congress, at least biennially, on the donation arrangements entered into under the pilot program.

The VA's authority to accept donations under the program shall terminate five years after the date of this bill's enactment.

Date: 2016-09-20
Topic: Defense (Personnel Issues)
Subject: Armed forces and national security
Military Injury Surgical Systems Integrated Operationally Nationwide to Achieve ZERO Preventable Deaths Act or the MISSION ZERO Act

This bill amends the Public Health Service Act to require the Office of the Assistant Secretary for Preparedness and Response to award grants to certain trauma centers to enable military trauma care providers and trauma teams to provide trauma care and related acute care at those trauma centers. Funds may be used to train and incorporate military trauma care providers into the trauma center, including expenditures for malpractice insurance, office space, information technology, specialty education and supervision, trauma programs, and state license fees. Grantees must allow the military trauma care providers to be deployed for military operations, training, or response to a mass casualty incident.

Date: 2016-09-28
Topic: Defense (Personnel Issues)
Subject: Health
Veteran Overmedication Prevention Act of 2016

This bill requires the Department of Veterans Affairs (VA) to contract with the National Academies of Sciences, Engineering, and Medicine (or another private, not-for-profit entity with comparable expertise) to review the deaths of all covered veterans who died by suicide during the last five years.

The review shall include:

 the total numbers of veterans who died by a violent death or by an accidental death during such period; each veteran's age, gender, race, and ethnicity; a list of medications and substances prescribed to such veterans, as annotated on toxicology reports; a summary of medical diagnoses by VA physicians that led to such prescriptions in cases of anxiety and depressive disorders; the number of instances in which such a veteran was concurrently on multiple medications prescribed by VA physicians; the number of such veterans who were not taking any VA-prescribed medication; the percentage of such veterans treated for anxiety or depressive disorders who received a non-medication first-line treatment compared to the percentage who received medication only; the number of instances in which a non-medication first-line treatment was attempted and deemed ineffective which led to prescribing medication; descriptions of how the VA determines and updates clinical practice guidelines for prescribing medications and of VA efforts to maintain appropriate staffing levels for mental health professionals; the percentage of such veterans with combat experience or related trauma; identification of VA medical facilities with markedly high prescription rates and suicide rates for treated veterans; an analysis of VA programs that collaborate with state Medicaid agencies and the Centers for Medicare and Medicaid Services; an analysis of VA medical center collaboration with medical examiners' offices or local jurisdictions to determine veteran mortality and cause of death; identification of a best practice model to collect and share veteran death certificate data; an assessment of any apparent patterns based on the review; and recommendations to improve the safety and well-being of veterans. The VA shall ensure that such data is compiled in a manner that allows it to be analyzed across all data fields for purposes of informing and updating VA clinical practice guidelines.

A "covered veteran" means any veteran who received VA hospital care or medical services during the five-year period preceding the veteran's death.

Date: 2016-09-28
Topic: Defense (Personnel Issues)
Subject: Armed forces and national security
Gold Star Families Voices Act of 2016

This bill amends the Veterans' Oral History Project Act to require the veterans oral history program to include the collection of video and audio recordings of biographical histories by immediate family members of members of the Armed Forces who became missing in action or who died as a result of their wartime service.

Date: 2016-09-28
Topic: Defense (Personnel Issues)
Subject: Armed forces and national security
Uniformed Services Employment and Reemployment Rights Improvement Act of 2016

This bill revises the enforcement of employment and reemployment rights of members of the Armed Forces with respect to state and private employers.

The Department of Justice (DOJ) may initiate an action for relief: (1) with respect to a private or a state employer, and (2) when a state or private employer is engaged in a pattern or practice to infringe upon such rights.

A person may bring an action against a state (as an employer), state instrumentality, or state officer or employee acting in his or her official capacity in U.S. district court or state court. The state, instrumentality, officer, or employee shall not be immune from such action under the Eleventh Amendment of the Constitution or under any doctrine of sovereign immunity. No such state, instrumentality, officer, or employee that receives or uses federal financial assistance for a program or activity shall be immune under the Eleventh Amendment or under any other doctrine of sovereign immunity from suit in federal or state court for any violation of such rights related to such program or activity. (Currently, a person may bring such an action against a state only in a state court.)

The venue for an action against a private employer is expanded to include: (1) any district in which a substantial part of the events or omissions giving rise to the claim occurred; or (2) any district in which the employer is subject to the court's personal jurisdiction with respect to such action if there is no district in which an action may otherwise be brought.

DOJ may issue civil investigative demands.

Service-related disability coverage is extended to include a disability that is brought to the employer's attention within five years after the person resumes employment.

The bill provides that the employer has the burden of identifying the appropriate reemployment positions.

Date: 2016-09-28
Topic: Defense (Personnel Issues)
Subject: Armed forces and national security
American Law Enforcement Heroes Act of 2016

This bill amends the Omnibus Crime Control and Safe Streets Act of 1968 to specify that hiring and training additional career law enforcement officers, as an allowable use of grant funds under the Community Oriented Policing Services program, includes prioritizing the hiring and training of veterans.

Date: 2016-11-17
Topic: Defense (Personnel Issues)
Subject: Crime and law enforcement
Presidential Innovation Fellows Program Act of 2016

This bill establishes in the General Services Administration (GSA) the Presidential Innovation Fellows Program to enable exceptional individuals with proven track records to serve time-limited appointments in executive agencies as Presidential Innovation Fellows to address some of the most significant challenges facing the United States and improve federal efforts that would particularly benefit from expertise using innovative techniques and technology. The functions of the Presidential Innovation Fellows Program established pursuant to Executive Order 13704, as in existence on the day before enactment of this bill, shall be functions of the program established by this bill.

The program shall be administered by a Director, who shall be appointed by the GSA. The director shall appoint such fellows and facilitate their placement in projects that have the potential for significant positive effects and are consistent with the President's goals.

Each agency shall: (1) work with the director and the program advisory board to attempt to maximize program benefits to the agency and the government, including by identifying initiatives that will have a meaningful effect on the people served and that will benefit from involvement by a fellow; and (2) ensure that each fellow placed at the agency works closely with a responsible senior official.

Date: 2016-11-30
Topic: Defense (Personnel Issues)
Subject: Government operations and politics
Servicemember Retirement Improvement Act 

This bill amends the Internal Revenue Code to allow members of the Ready Reserve of a reserve component of the Armed Forces to make the maximum allowable contribution ($18,000 in 2016) to their Thrift Savings Plans without limiting the amount such members may contribute to a retirement plan based upon other employment. The bill also doubles the maximum allowable contribution amount to the Thrift Savings Plans of federal employees in the Ready Reserve.

Date: 2016-12-05
Topic: Defense (Personnel Issues)
Subject: Taxation
Improving Broadband Access for Veterans Act of 2016

This bill requires the Federal Communications Commission (FCC) to submit to Congress a report on promoting broadband Internet access service for veterans, in particular low-income veterans and veterans residing in rural areas.

 In preparing the report, the FCC shall provide the public with notice and an opportunity to comment.

Date: 2016-12-05
Topic: Defense (Personnel Issues)
Subject: Science, technology, communications
Jessica Kensky and Patrick Downes Act

This bill requires the Department of Defense (DOD) to expand eligibility for its Secretarial Designee Program to include the provision of health care at military treatment facilities for: (1) victims of acts of terror that occur in the United States, and (2) U.S. residents who are victims of acts of terror outside the United States.

 Individuals who become eligible for the program shall remain eligible on a space available and fully reimbursable basis in accordance with DOD policy governing such program. DOD may provide expedited program eligibility to individuals with severe injuries.

DOD may not release an individual who is receiving care under the program to a health care provider in the private sector until a comprehensive treatment plan is communicated to the individual and such provider.

DOD shall establish procedures to implement such program expansion, which shall include procedures for:

 conducting timely outreach and communication to local medical facilities after an act of terror in the United States; promptly contacting, coordinating, and providing medical expertise to such facilities that are treating serious injuries; and providing medical evaluations for victims who were exposed to blast and other types of injuries.

Date: 2016-12-07
Topic: Defense (Personnel Issues)
Subject: Armed forces and national security
Fair Tax Act of 2007 - Repeals the income tax, employment tax, and estate and gift tax. Redesignates the Internal Revenue Code of 1986 as the Internal Revenue Code of 2007. Imposes a national sales tax on the use or consumption in the United States of taxable property or services. Sets the sales tax rate at 23 percent in 2009, with adjustments to the rate in subsequent years. Allows exemptions from the tax for property or services purchased for business, export, or investment purposes and for state government functions. Sets forth rules relating to: (1) the collection and remittance of the sales tax; and (2) credits and refunds. Allows families a sales tax rebate.Grants states the primary authority for the collection of sales tax revenues and the remittance of such revenues to the Treasury. Sets forth administrative provisions relating to: (1) the filing of monthly reports and payments of tax; (2) accounting methods; (3) registration of sellers of goods and services responsible for reporting sales; (4) penalties for noncompliance; and (5) collections, appeals, and taxpayer rights. Directs the Secretary of the Treasury to allocate sales tax revenues among: (1) the general revenue; (2) the old-age and survivors insurance trust fund; (3) the disability insurance trust fund; (4) the hospital insurance trust fund; and (5) the federal supplementary medical insurance trust fund. Prohibits the funding of the Internal Revenue Service (IRS) after FY2011. Establishes in the Department of the Treasury: (1) an Excise Tax Bureau to administer excise taxes not administered by the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF); and (2) a Sales Tax Bureau to administer the national sales tax.

Date: 2007-01-04
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Amends the Internal Revenue Code to repeal the limitation on the amount of distilled spirits tax covered (paid over) into the treasuries of Puerto Rico and the Virgin Islands.

Date: 2007-01-04
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Amends the Internal Revenue Code to make permanent the tax deduction for state and local general sales taxes.

Date: 2007-01-04
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Amends the Internal Revenue Code to change the income tax filing deadline for calendar year taxpayers from April 15 to the first Monday in November.

Date: 2007-01-04
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Homeowner's Tax Relief Act of 2007 - Amends the Internal Revenue Code to allow individual taxpayers an additional tax deduction (whether or not such taxpayers itemize deductions) for state and local real property taxes paid for a principal residence that exceed the national average, as determined by the Secretary of the Treasury. Denies such deduction for taxpayers whose adjusted gross income exceeds $80,000 ($160,000 for joint returns).

Date: 2007-01-04
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Permanent Marriage Equity Act of 2007 - Makes provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 that eliminate the marriage penalty in the standard deduction, the 15-percent tax bracket, and the earned income tax credit, permanent.

Date: 2007-01-04
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Realistic Roofing Tax Treatment Act of 2007 - Amends the Internal Revenue Code to classify any roof system as 20-year property for depreciation purposes.

Date: 2007-01-04
Topic: Macroeconomics (Tax Code)
Subject: Taxation
To Encourage Alternatively fueled vehicle Manufacturing up for Energy Independence Act of 2007 or the TEAM up for Energy Independence Act - Amends the Internal Revenue Code to impose an excise tax on the first retail sale of each passenger automobile sold by manufacturers, producers, or importers. Exempts alternative fueled automobiles from such tax. Amends federal transportation law to revise the definitons of "automobile" and "passenger automobile" to increase the gross vehicle weight limit from 6,000 to 10,000 pounds.Directs the Secretary of Energy to make grants for alternative fuel refueling infrastructure projects from a trust fund into which revenues from the excise tax on passenger automobiles shall be deposited.Amends the Automobile Information Disclosure Act to require labeling for new automobiles to indicate: (1) whether a new automobile is an alternative fueled automobile; and (2) the types of fuel on which such automobile can operate.

Date: 2007-01-04
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Simple Savings Tax Relief Act of 2007 - Amends the Internal Revenue Code to exclude from gross income up to $400 (twice such amount on a joint return) of interest income annually. Provides for an inflation adjustment to such exclusion amount beginning after 2008.

Date: 2007-01-04
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Cool and Efficient Buildings Investment Act - Amends the Internal Revenue Code to allow a 20-year depreciation recovery period, calculated on a straight line basis, for heating, ventilation, air conditioning, or commercial refrigeration systems installed in nonresidential buildings and placed in service between December 31, 2006, and January 1, 2009.

Date: 2007-01-09
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Amends the Internal Revenue Code to provide that, in the case of an electing individual, no gain (up to a specified amount) shall be recognized on the receipt of a capital gain dividend distributed by a regulated investment company if such capital gain dividend is automatically reinvested in additional shares of the company pursuant to a dividend reinvestment plan.

Date: 2007-01-10
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Amends the Internal Revenue Code to make permanent the tax deductions for state and local sales taxes, for certain expenses of elementary and secondary school teachers, and for tuition and related expenses.Exempts certain provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 relating to the child tax credit, marriage penalty relief, repeal of the estate tax, and the tax deduction for higher education expenses from the general terminating date of that Act (i.e., December 31, 2010).

Date: 2007-01-11
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Seniors' Tax Simplification Act of 2007 - Directs the Secretary of the Treasury to make available a new Federal income tax Form 1040S (similar to Form 1040EZ) to individuals who have turned 65 as of the close of the taxable year. Allows the form to be used even if income includes: (1) social security benefits; (2) distributions from qualified retirement plans, annuities, or other such deferred payment arrangements; (3) interest and dividends; or (4) capital gains and losses.

Date: 2007-01-12
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Securing America's Future Economy Commission Act, or SAFE Commission Act - Establishes the Securing America's Future Economy (SAFE) Commission to develop legislation designed to address: (1) the unsustainable imbalance between long-term federal spending commitments and projected revenues; (2) increases in net national savings to provide for domestic investment and economic growth; (3) the implications of foreign ownership of federally issued debt instruments; and (4) revision of the budget process to place greater emphasis on long-term fiscal issues. Requires the Commission to: (1) develop one or two methods for estimating the cost of legislation as an alternative to the current Congressional Budget Office (CBO) method; and (2) hold at least one town-hall style public hearing within each federal reserve district. Requires the Commission to submit a legislative proposal to Congress and the President. Authorizes the President to submit to Congress an alternative proposal. Authorizes the Committee on the Budget of either chamber to publish its own alternative proposal in the Congressional Record. Sets forth procedures for consideration of such legislation. Requires CBO to prepare a long-term cost estimate and have it published in the Congressional Record as expeditiously as possible whenever requested to do so by the Commission, the President, or the chairman or ranking minority member of the Committee on the Budget of either chamber.

Date: 2007-01-16
Topic: Macroeconomics (Tax Code)
Subject: Economics and public finance
Tax Code Termination Act - Terminates the Internal Revenue Code of 1986 after December 31, 2010, except for self-employment taxes, Federal Insurance Contributions Act taxes, and Railroad Retirement taxes. Declares that any new federal tax system should be a simple and fair system that: (1) applies a low rate to all Americans; (2) provides tax relief for working Americans; (3) protects the rights of taxpayers and reduces tax collection abuses; (4) eliminates the bias against savings and investment; (5) promotes economic growth and job creation; and (6) does not penalize marriage or families.Requires that the new federal tax system be approved by Congress in its final form by July 4, 2010.

Date: 2007-01-17
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Taxpayer Abuse and Harassment Prevention Act of 2007 - Amends the Internal Revenue Code to repeal the authority of the Secretary of the Treasury to enter into contracts with private collection agencies to collect unpaid taxes.

Date: 2007-01-24
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Total Overhaul of Totalization Agreements Law of 2007 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to revise requirements for agreements establishing a totalization arrangement between the United States and another country with respect to the exchange of funds and information between the countries on behalf citizens, nationals, or permanent residents of one country who become entitled to cash benefits under the other country's social security system. Prohibits, in computing an individual's average indexed monthly earnings, the crediting of individuals under OASDI with wages from employment or self-employment in the United States performed while such individuals: (1) are not citizens, nationals, or lawful permanent residents of the United States; and (2) are not authorized by law to be employed in the United States.

Date: 2007-01-29
Topic: Macroeconomics (Tax Code)
Subject: Social welfare
Timber Tax Act of 2007 - Amends the Internal Revenue Code to allow a tax deduction (available to taxpayers whether or not they itemize deductions) for up to 60% of gains from certain sales or exchanges of timber.

Date: 2007-01-30
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Permanent Internet Tax Freedom Act of 2007 - Amends the Internet Tax Freedom Act to make permanent the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce.

Date: 2007-01-31
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Amends the Internal Revenue Code to make permanent the tax deduction for income attributable to domestic production activities in Puerto Rico.

Date: 2007-01-31
Topic: Macroeconomics (Tax Code)
Subject: Taxation
PILT and Refuge Revenue Sharing Permanent Funding Act - Provides permanent funding for the following programs: (1) Bureau of Land Management Payment in Lieu of Taxes (PILT); and (2) the U.S. Fish and Wildlife Service's refuge revenue sharing program.

Date: 2007-01-31
Topic: Macroeconomics (Tax Code)
Subject: Public lands and natural resources
Bonus Depreciation Extension Act of 2007 - Amends the Internal Revenue Code to extend, for two additional years, special depreciation allowances (bonus depreciation) for: (1) certain investment property acquired after September 10, 2001 (30 percent depreciation property); (2) certain investment property acquired after May 5, 2003 (50 percent depreciation property); and (3) New York Liberty Zone property.

Date: 2007-02-05
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Rural Communities Investment Act of 2007 - Amends the Internal Revenue Code to exclude from gross income interest received by a bank or savings association insured under the Federal Deposit Insurance Act on a loan acquired to purchase or improve rural housing and secured by rural housing or by a leasehold mortgage on such housing. Defines "rural housing" as any single family principal residence located in a rural area.

Date: 2007-02-06
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Marriage Tax Penalty Permanent Elimination Act of 2007 - Makes provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 that eliminate the marriage penalty in the standard deduction, the 15-percent tax bracket, and the earned income tax credit, permanent.

Date: 2007-02-06
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Charity Care for the Uninsured Act of 2007 - Amends the Internal Revenue Code to allow physicians a tax credit for providing charity medical care. Provides for a credit amount of between $1,000 and $2,000, depending upon the hours of charity care provided.

Date: 2007-02-08
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Freedom Flat Tax Act - Amends the Internal Revenue Code to authorize an individual or a person engaged in business activity to make an irrevocable election to be subject to a flat tax (in lieu of the existing tax provisions) of 19% for the first two years after an election is made, and 17% thereafter. Calculates taxable income for individual taxpayers by subtracting a basic standard deduction and an additional standard deduction for each dependent from the total of wages, retirement distributions, and unemployment compensation. Defines "business taxable income" to mean gross active income reduced by the cost of certain business inputs. Imposes an employer tax on the value of excludable compensation provided to employees not engaged in business activity of 19% for the first two years after an election is made under this Act and 17% thereafter. Repeals the estate, gift, and generation-skipping transfer taxes. Requires a two-thirds vote of the House of Representatives or the Senate to increase the flat tax rate proposed by this Act or to reduce the amount of the standard deduction or business-related deductions allowed by this Act.

Date: 2007-02-14
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Internet Consumer Protection Act of 2007 - Amends the Internet Tax Freedom Act to make permanent the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce. Repeals provisions permitting states with Internet tax laws enacted prior to the ban on Internet taxes to continue enforcing such laws.

Date: 2007-02-15
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Stealth Tax Relief Extension Act of 2007 - Amends the Internal Revenue Code to: (1) increase the exemption from the alternative minimum tax for individual taxpayers in 2007; and (2) extend through 2007 the allowance of certain nonrefundable tax credits against alternative minimum tax liability.

Date: 2007-02-16
Topic: Macroeconomics (Tax Code)
Subject: Taxation
REIT Investment Diversification and Empowerment Act of 2007 - Amends Internal Revenue Code provisions relating to real estate investment trusts (REITs) to: (1) treat passive foreign exchange gains attributable to overseas real estate investment as qualifying REIT income; (2) increase from 20 to 25% the the maximum value of a REIT's total assets thay may be represented by securities of one or more taxable REIT subsidiaries; (3) revise safe harbor rules for the excise tax penalty on certain REIT sales activities; (4) treat rental payments made by a health care facility to a REIT as qualifying REIT income; and (5) treat income from, and interests in, foreign-qualified REITs as qualifying REIT income and assets.

Date: 2007-02-16
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Amends the Internal Revenue Code to allow tax-free exchanges of shares in certain mutual ditch, reservoir, or irrigation companies.

Date: 2007-02-16
Topic: Macroeconomics (Tax Code)
Subject: Taxation
527 Transparency Act of 2007 - Amends the Internal Revenue Code to revise disclosure requirements for tax-exempt political organizations (527 organizations) to require monthly reporting of contributions and expenditures. Imposes a penalty tax on political organizations that fail to meet disclosure requirements. Denies a gift tax exclusion for donations to political organizations that fail to meet disclosure requirements.Requires political organizations to file disclosure reports simultaneously with the Secretary of the Treasury and the Federal Election Commission (FEC).

Date: 2007-02-27
Topic: Macroeconomics (Tax Code)
Subject: Government operations and politics
Amends the Internal Revenue Code to impose an excise tax penalty on contributions received by a tax-exempt charitable organization used to relocate donated property contrary to the intent of the donor of such property. Allows an exemption from such penalty if a court determines that the relocation is the only viable alternative to preserve and protect the property.

Date: 2007-02-27
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Expensing Property Expands our Nation's Strong Economy Act of 2007 or the EXPENSE Act of 2007 - Amends the Internal Revenue Code to: (1) repeal the limitations on the expensing of depreciable business assets; and (2) allow taxpers to elect a two-year recovery period for depreciable property.

Date: 2007-02-28
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Capital Gains Inflation Relief Act of 2007 - Amends the Internal Revenue Code to allow an inflation adjustment based upon the gross domestic product deflator to the adjusted basis of certain assets (including C corporation common stock and tangible property used in a trade or business) held by a taxpayer for more than three years for purposes of determining gain or loss on the sale or other disposition of such assets.Sets forth rules for applying such inflation adjustment to short sales, regulated investment companies and real estate investment trusts, partnerships and other pass-thru entities, and dispositions of assets between related persons.

Date: 2007-03-01
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Telecommuters Tax Fairness Act of 2007 - Prohibits a state from imposing an income tax on the compensation of a nonresident individual for any period in which such individual is not physically present in or working in such state or from deeming such nonresident individual to be present in or working in such state on the grounds that: (1) such individual is present at or working at home for convenience; or (2) such individual's work at home fails any convenience of the employer test or any similar test.

Date: 2007-03-06
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Corporate AMT Repeal - Amends the Internal Revenue Code to eliminate the alternative minimum tax on corporations for taxable years beginning after 2006.

Date: 2007-03-07
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Individual AMT Repeal Act of 2007 - Amends the Internal Revenue Code to eliminate the alternative minimum tax on individual taxpayers for taxable years beginning after 2006.

Date: 2007-03-07
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Amends the Internal Revenue Code to increase the child tax credit for the first year a child is claimed as a qualifying child. Renders the general terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001 (i.e., December 31, 2010) inapplicable to amendments made to the child tax credit by that Act.

Date: 2007-03-08
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Public Good IRA Rollover Act of 2007 - Amends the Internal Revenue Code to exclude from gross income distributions from individual retirement accounts for certain charitable purposes.

Date: 2007-03-08
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Family Farm Preservation Act of 2007 - Amends the Internal Revenue Code to exclude from gross income gain from the sale or exchange of qualified farmland development rights to a tax-exempt conservation organization. Defines "qualified farmland development rights" as a restriction limiting farmland to use as a farm for farming purposes or for exclusively conservation purposes.

Date: 2007-03-09
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Commuter Benefits Equity Act of 2007 - Amends the Internal Revenue Code to equalize and increase to $200, with a modified cost-of-living adjustment, the tax exclusion for both transportation and parking fringe benefits. Extends such benefits to federal employees.

Date: 2007-03-12
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Citizen Involvement in Campaigns Act of 2007- Amends the Internal Revenue Code to allow: (1) a $200 tax credit ($400 for joint returns) for contributions to a candidate for federal elective public office or to the national committee of a national political party; and (2) a tax deduction (available to taxpayers who do not itemize deductions) for such political contributions up to $600 ($1,200 for joint returns).

Date: 2007-03-12
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Amends the Internal Revenue Code, with respect to taxation of U.S. shareholders of controlled foreign corporations, to permanently extend the subpart F exemption (which excludes such income from the shareholder's foreign personal holding company income) for active financing (insurance, banking, financing, or similar businesses) income earned on business operations overseas.

Date: 2007-03-13
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Death Tax Repeal Act of 2007 - Repeals the federal estate, gift, and generation-skipping transfer taxes.

Date: 2007-03-20
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Amends the Internal Revenue Code to reduce from $18 to $9 (its pre-1991 level) the per-barrel tax on beer.

Date: 2007-03-20
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Federal Land Compensation Act - Provides for the phasing-in of permanent funding for the following programs: (1) Bureau of Land Management Payment in Lieu of Taxes (PILT); and (2) the U.S. Fish and Wildlife Service's refuge revenue sharing program.

Date: 2007-03-21
Topic: Macroeconomics (Tax Code)
Subject: Public lands and natural resources
Amends the Internal Revenue Code to deny preferential tax rates (5 to 15%) for dividends paid by a foreign corporation if: (1) such dividends are allowed as a tax deduction or credit under the tax laws of the country in which such foreign corporation is established; (2) such foreign corporation is not treated as a corporation, is exempt from taxation, or is a passive foreign investment company under the laws of its foreign country; or (3) such dividends are paid with respect to an instrument which is not treated as stock under the tax laws of the foreign country from which such dividends are paid. Revises the definition of "qualified foreign corporation" for purposes of qualifying dividends paid by such a corporation for preferential tax rates to require such corporations be created or organized in a foreign country that has a comprehensive tax system (as determined by the Secretary of the Treasury).

Date: 2007-03-23
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Agriculture Education Freedom Act - Amends the Internal Revenue Code to exclude from the gross income of an individual any gain from the sale of any animal raised and sold by such individual as part of his or her participation in the 4-H program under the Cooperative State Research, Education, and Extension Service of the Department of Agriculture, the Future Farmers of America, any tax-exempt similar organization, or any program of a tax-exempt educational organization.

Date: 2007-03-27
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Catastrophe Savings Accounts Act of 2007 - Amends the Internal Revenue Code to create tax-exempt catastrophe savings accounts (CSAs). Allows tax-free distributions from CSAs to pay expenses resulting from a presidentially declared major disaster. Limits CSA balances to: (1) $2,000 (for individuals with homeowner insurance deductibles of not more than $1,000); and (2) the lesser of $15,000 or twice a homeowner's insurance deductible (for individuals with deductibles of more than $1,000).

Date: 2007-03-29
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Expresses the sense of Congress that it is necessary to ensure that Congress is presented with reliable information from the Congressional Budget Office (CBO) and the Joint Committee on Taxation as to the dynamic macroeconomic feedback effects to changes in federal law and the probable behavioral responses of taxpayers, businesses, and other parties to such changes. Requires the Joint Committee and CBO, using among other methods dynamic estimating techniques, to prepare fiscal estimates of each proposed change in federal revenue law on the basis of assumptions that estimate the probable behavioral responses of personal and business taxpayers and other relevant entities to such change and its dynamic macroeconomic feedback effects. Applies such requirement only to proposed changes that, pursuant to static fiscal estimates, have a fiscal impact exceeding $250 million in any fiscal year.

Date: 2007-03-29
Topic: Macroeconomics (Tax Code)
Subject: Economics and public finance
Charitable Driving Tax Relief Act of 2007 - Amends the Internal Revenue Code to provide that volunteers who use their automobiles for the benefit of a charitable organization may exclude from their gross income reimbursements for their automobile operating expenses at the same level as business employees (i.e., 48.5 cents per mile in 2007).

Date: 2007-03-29
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Cool and Efficient Buildings Act - Amends the Internal Revenue Code to allow a 20-year depreciation recovery period, calculated on a straight line basis, for heating, ventilation, air conditioning, or commercial refrigeration systems installed in nonresidential buildings.

Date: 2007-04-17
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Amends the Internal Revenue Code to increase (from 110% to 110.1%) the estimated tax payment safe harbor percentage for determining the amount of estimated tax payable by individual taxpayers whose adjusted gross income for the preceding taxable year exceeds $5 million.

Date: 2007-04-18
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Amends the Internal Revenue Code to allow, between January 1, 2008, and December 31, 2017, a tax credit to certain domestic corporations engaged in business activities and asset sales within American Samoa.

Date: 2007-04-18
Topic: Macroeconomics (Tax Code)
Subject: Taxation
American Marriage Tax Relief Act of 2007 - Amends the Internal Revenue Code to increase the exemption amount for the alternative minimum tax on individuals and to provide for an annual inflation adjustment to such increased amount after 2006.

Date: 2007-04-18
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Save the Family Farm and Ranch Act of 2007 - Amends the Internal Revenue Code to exclude from the gross estate of a decedent the value of farmland used by an heir of the decedent for farming purposes. Imposes a recapture tax on an heir who disposes of such farmland after the decedent's death or who ceases to use it for farming purposes.

Date: 2007-04-18
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Timber Revitalization and Economic Enhancement (TREE) Act of 2007 - Amends the Internal Revenue Code to: (1) allow a tax deduction for 60% of qualified timber gains; (2) exempt deductible timber gains from the excise tax on the undistributed income of real estate investment trusts (REITs); (3) provide for the treatment of timber gains as qualifying REIT income and for mineral royalty income as qualifying income for timber REITs; and (4) provide special rules relating to income limitations and prohibited transactions for timber REITs.

Date: 2007-04-19
Topic: Macroeconomics (Tax Code)
Subject: Taxation
AMT Middle Class Fairness Act of 2007 - Amends Internal Revenue Code provisions relating to the alternative minimum tax (AMT) on individuals to: (1) allow a deduction from such tax for state and local taxes; and (2) adjust the AMT exemption amounts for inflation after 2006.

Date: 2007-04-19
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Personal Philanthropy Account Act of 2007 - Amends the Internal Revenue Code to allow a tax deduction (whether or not the taxpayer itemizes deductions) for cash contributions to a personal philanthropy account. Defines "personal philanthropy account" as a tax-exempt trust created to make distributions for charitable purposes. Sets forth rules providing for employer contributions to such accounts, default charitable distributions in the event of an account holder's death, and minimum annual distributions.Allows an exclusion from the gross income of an employee for contributions made by an employer to the employee's personal philanthropy account.

Date: 2007-04-23
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Leasehold Improvement Depreciation Act of 2007 - Amends the Internal Revenue Code to: (1) make permanent the accelerated depreciation of qualified leasehold improvement property (i.e., a 15-year recovery period); and (2) modify the rule for determining the adjustment to earnings and profits for depreciation of such property.

Date: 2007-04-24
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Amends the Internal Revenue Code to increase the standard mileage rate for the tax deduction for the charitable use of passenger automobiles from 14 cents per mile to the standard mileage rate prescribed by the Secretary of the Treasury for business purposes (48.5 cents per mile in 2007).

Date: 2007-04-24
Topic: Macroeconomics (Tax Code)
Subject: Taxation
New Markets Tax Credit Extension Act of 2007 - Amends the Internal Revenue Code to: (1) extend the new markets tax credit through 2013; and (2) provide for an inflation adjustment to the limitation amount for such credit after 2008.

Date: 2007-04-30
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Amends the Internal Revenue Code to allow bonds guaranteed by any federal home loan bank to be treated as tax-exempt state or local bonds (thus excluding interest on such bonds from gross income).

Date: 2007-05-01
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Comprehensive Transform America Transaction Fee Act of 2007 - Directs the Secretary of the Treasury to conduct an in-depth study on the implementation of a transaction fee in the United States to replace all existing federal taxes. Sets forth guidelines for such study, including: (1) an identification of the transactions to which such fee would apply; (2) exclusions from such fee; (3) the rate of such fee; (4) potential uses for revenue from such fee; (5) progressivity standards; and (6) general matters, including point of liability for such fee and responsibility for collection. Requires the Secretary to report to Congress on the results of such study within one year after the enactment of this Act with a comprehensive analysis of various aspects of the transaction fee, including revenue generation, impact on the national economy, and implementation.

Date: 2007-05-03
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Stop Tax Haven Abuse Act - Amends Internal Revenue Code provisions relating to tax shelter activities to: (1) establish legal presumptions against the validity of transactions involving offshore secrecy jurisdictions (i.e., foreign tax havens identified in this Act and by the Commissioner of the Internal Revenue Service); (2) impose restrictions on foreign jurisdictions, financial institutions, or international transactions that are of primary money laundering concern or that impede U.S. tax enforcement; (3) increase the period for Internal Revenue Service review of tax returns involving offshore secrecy jurisdictions; (4) require tax withholding agents and financial institutions to report certain information about beneficial owners of foreign-owned financial accounts and accounts established in offshore secrecy jurisdictions; and (5) disallow tax advisor opinions validating transactions in offshore secrecy jurisdictions.Amends the Securities Exchange Act of 1934 and other federal enactments to impose a penalty for failure to disclose holdings or transactions involving a foreign entity.Requires the Secretary of the Treasury to publish a final rule requiring unregistered investment companies, including hedge funds or private equity funds, to establish anti-money laundering programs and to submit suspicious activity reports.Modifies requirements for certain third party summonses used to obtain information in tax investigations that do not identify the person with respect to whose liability the summons is issued (John Doe summons).Increases penalties for promoting abusive tax shelters and for aiding and abetting the understatement of tax liability.Prohibits tax advisor contingent fee agreements for obtaining tax savings or benefits.Allows increased disclosure of tax information for enforcement purposes.Directs the Secretary to impose standards for written tax opinions by tax practitioners.Denies tax deductions for certain fines and penalties for violations of law and for interest paid on certain understatements of tax.Sets forth rules for the application of the economic substance doctrine and imposes penalties for underpayments of tax due to transactions lacking economic substance.

Date: 2007-05-03
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Kids Invest and Develop Savings Act of 2007 - Amends the Internal Revenue Code to: (1) increase the allowable amount of the tax credit for retirement savings; (2) expand eligibility for such credit to taxpayers with adjusted gross incomes up to $95,000 ($150,000 for joint returns); (3) establish tax-exempt Roth individual retirement accounts (IRAs) for individuals under the age of 25; and (4) allow a tax credit for contributions to such IRAs.

Date: 2007-05-03
Topic: Macroeconomics (Tax Code)
Subject: Taxation
AMT Rate Reduction Act of 2007 - Amends the Internal Revenue Code to reduce to 24% the rate of the tentative alternative minimum tax for noncorporate taxpayers.

Date: 2007-05-09
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Amends the Internal Revenue Code to allow a five-year depreciation recovery period for certain farming business machinery or equipment placed in service before January 1, 2010.

Date: 2007-05-10
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Repeals the termination date in the Jobs Growth Tax Relief Reconciliation Act of 2003 for provisions reducing individual tax rates on capital gains and dividend income.

Date: 2007-05-15
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Amends the Internal Revenue Code to allow the tax deduction for state and local income and property taxes as an adjustment in computing alternative minium taxable income.

Date: 2007-05-15
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Veterans' Employment Transition Support Act of 2007 or the VETS Act of 2007 - Amends the Internal Revenue Code to allow employers a general business tax credit for hiring certain veterans certified by designated local agencies as having served on active duty (other than for training) in the Armed Forces for a period of more than 180 days or having been discharged or released from active duty for a service-connected disability. Sets the amount of such credit at 40% of the first-year wages of such veterans and increases the percentage of such credit for disabled veterans based upon their disability ratings.

Date: 2007-05-15
Topic: Macroeconomics (Tax Code)
Subject: Taxation