zli12321/Bills huggingface dataset:
Department of Justice Global Advisory Committee Authorization Act of 2012 - Authorizes the Attorney General to provide technical and financial assistance and support to the Global Justice Information Sharing Initiative Advisory Committee. Requires the Committee to: (1) gather views from federal, state, local, and tribal agencies that work to support public safety and justice; (2) recommend to the Attorney General measures to improve the administration of justice and protect the public by promoting practices and technologies for database interoperability and the secure sharing of justice and public safety information between local, state, and tribal governments and the federal government; and (3) report annually on issues considered and recommendations made. Expresses the sense of Congress that state, local, and tribal governments and other relevant entities should use the recommendations developed by the Committee to evaluate, improve, and develop effective strategies and technologies to improve public safety and information sharing. Directs the Attorney General to require any applicant for a funding solicitation from the Department of Justice (DOJ) for the implementation of an information sharing solution to include within the application: (1) how the solution would comply with Committee standards, or (2) the reason for any non-compliance with such standards. Directs the Attorney General to: (1) review the state of information sharing between state, local, and tribal corrections and law enforcement agencies and the federal government; and (2) identify barriers and best practices and assess ways for information sharing to improve the awareness and safety of law enforcement and corrections officials.

Date: 2012-11-29
Topic: Government Operations (Intergovernmental Relations)
Subject: Crime and law enforcement
Prohibits the use of federal funds to purchase or guarantee obligations of, issue lines of credit to or provide direct or indirect grants-and-aid to, any state, municipal, local, or county government which a nationally recognized statistical rating organization has determined has defaulted on its obligations or is likely to default, without such federal assistance. Prohibits the Secretary of the Treasury from using, directly or indirectly, general fund revenues or borrowed funds to purchase or guarantee any asset or obligation of any such state, municipal, local, or county government. Prohibits the Board of Governors of the Federal Reserve System from directly or indirectly lending against, purchasing, or guaranteeing any asset or obligation of such a state, municipal, local, or county government.

Date: 2011-01-25
Topic: Government Operations (Intergovernmental Relations)
Subject: Economics and public finance
Prohibits the use of federal funds to purchase or guarantee obligations of, issue lines of credit to, or provide direct or indirect grants-and-aid to any state, municipal, local, or county government which, on or after January 26, 2011, has defaulted on its obligations, is at risk of defaulting, or is likely to default, without such federal assistance. Prohibits the Secretary of the Treasury from using, directly or indirectly, general fund revenues or borrowed funds to purchase or guarantee any asset or obligation of any such state, municipal, local, or county government. Prohibits the Board of Governors of the Federal Reserve System from: (1) providing or extending to, or authorizing with respect to, such a state, municipal, local, or county government, or other entity with taxing authority or bonding authority, any funds, loan guarantees, credits, or any other financial instrument or other authority, including bond purchases; or (2) otherwise assisting such a government entity under any Board authority. Waives the application of this Act for federal assistance provided in response to a natural disaster.

Date: 2011-02-01
Topic: Government Operations (Intergovernmental Relations)
Subject: Economics and public finance
Residential and Commuter Toll Fairness Act of 2011 - Grants state, county, and municipal governments, as well as multi-jurisdictional transportation authorities that operate or manage roads, bridges, railroads, buses, ferries, or other transportation systems, rulemaking authority to establish toll, user fee, or fare discount programs for their local residents or commuters.

Date: 2011-02-14
Topic: Government Operations (Intergovernmental Relations)
Subject: Transportation and public works
Wireless Tax Fairness Act of 2011- Prohibits states or local governments from imposing any new discriminatory tax on mobile services, mobile service providers, or mobile service property (i.e., cell phones) for five years after the enactment of this Act. Defines "new discriminatory tax" as a tax imposed on mobile services, providers, or property that is not generally imposed on other types of services or property, or that is generally imposed at a lower rate, unless such tax was imposed and actually enforced prior to the date of enactment of this Act. .

Date: 2011-03-10
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Marketplace Fairness Act - Expresses the sense of Congress that states should be able to enforce their existing sales and use tax laws and to treat similar sales transactions equally, without regard to the manner in which the sale is transacted, and to collect, or decide not to collect, taxes that are owed under state law. Authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002) to require all sellers not qualifying for a small-seller exception (sellers with annual gross receipts in total U.S. remote sales of less than $500,000) to collect and remit sales and use taxes with respect to remote sales under provisions of the Agreement. Defines "remote sale" as a sale of goods or services attributed to a state with respect to which a seller does not have adequate physical presence to establish a nexus with the state. Allows a state that is not a member state under the Agreement to require sellers to collect and remit sales and use taxes with respect to remote sales sourced to such state if the state adopts and implements certain minimum simplification requirements, including: (1) providing a single state agency to administer all sales and use taxes, (2) establishing a uniform sales and use tax base, (3) relieving remote sellers from liability to the state or a locality for collection of the incorrect amount of sales or use tax based on information provided by the state, and (4) providing remote sellers 30 days' notice of a tax rate change by any locality in the state.

Date: 2011-11-09
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Restoring the 10th Amendment Act - Authorizes a designated state official to file with the head of a federal agency proposing a rule, during the period when the proposed rule is required to be open for public comment, a legal brief challenging the constitutionality of the rule under the Tenth Amendment. Directs the agency head: (1) to notify the designated official of each state within 15 days after such a brief is filed; (2) to post prominently on the agency's website a link to the brief; and (3) within 15 days after posting such link, to certify in writing that such rulemaking does not violate the Tenth Amendment and post the certification prominently on the agency's website next to the briefs pertaining to the rule, unless the agency determines it will not put the proposed rule into effect. Authorizes a state official who decides to challenge a federal rule on the grounds that it violates the Tenth Amendment to elect to file a legal action in U.S. district court for the district in which the official's place of business is located. Directs the relevant U.S. Court of Appeals, at the request of a designated state official, to grant expedited review of a decision by a district court in such a case.

Date: 2011-11-10
Topic: Government Operations (Intergovernmental Relations)
Subject: Law
Local Flexibility for Transit Assistance Act - Authorizes the Secretary of Transportation (DOT) to make urbanized area formula grants for the operating costs of equipment and facilities for use in public transportation in an urbanized area with a population over 200,000 to a designated recipient, direct recipient, or subrecipient that provides public transportation in the area operating less than 100 buses in fixed-route service in the area during peak service hours. Authorizes a designated recipient or direct recipient that operates at least 100 buses in fixed-route service during peak service hours in an urbanized area with a population of more than 200,000 to use grant funds for the operating costs of public transportation equipment and facilities in such projects if: (1) the recipients are certified by the Secretary as being in a crisis period; and (2) the recipients' percentage of revenue for the operating costs of public transportation equipment and facilities from non-federal sources (excluding system-generated revenue) is equal to the previous fiscal year's revenue, or the revenue is derived from dedicated sources. Specifies percentage limitations on the use of funds for urbanized areas with populations between 200,000 and 500,000, between 500,000 and 1 million, and over 1 million. Defines "crisis period" to mean that: (1) the unemployment rate within the recipients' service area is 7% or higher for the preceding month, or (2) the national average retail price of regular gasoline during a quarter has increased by more than 10%.

Date: 2011-12-14
Topic: Government Operations (Intergovernmental Relations)
Subject: Transportation and public works
Local Courthouse Safety Act of 2012 - Authorizes the Attorney General, as part of the Preventing Violence Against Law Enforcement and Ensuring Officer Resilience and Survivability Initiative (VALOR) of the Department of Justice (DOJ), to provide safety training and technical assistance to local law enforcement agencies. Amends the Homeland Security Act of 2002 and the Omnibus Crime Control and Safe Streets Act of 1968 to permit states and other grant recipients under the State Homeland Security Grant Program, the Urban Area Security Initiative, and Edward Byrne Memorial Justice Assistance Grant Program to use grant funds to improve security at state or local government courthouses. Directs the Administrator of General Services (GSA) to ensure that state or local governments have an opportunity to request excess security equipment (metal detectors, wands, baggage screening devices) for state or local courthouses having less security equipment than such courthouses require before such equipment is made available to any other individual or entity. Requires that priority be given to courthouses that have no security equipment.

Date: 2012-02-07
Topic: Government Operations (Intergovernmental Relations)
Subject: Law
Adds the Tennessee counties of Hickman, Perry, and Wayne to the definition of "Appalachian region" for purposes of Appalachian regional development efforts.

Date: 2013-01-03
Topic: Government Operations (Intergovernmental Relations)
Subject: Housing and community development
Returned Exclusively For Unpaid National Debt Act or REFUND Act - Rescinds unwanted amounts, as identified by a state from a projected allocation, from any federal funds required to be allocated by formula among all states that agree to use them for a specified purpose.

Prescribes a procedure by which a state legislature may identify a projected federal allocation as unwanted funds.

 Requires such rescinded amounts to: (1) be deposited by the Secretary of the Treasury in the special fund account entitled "Gifts to Reduce Debt Held by the Public, Bureau of the Public Debt, Treasury"; and (2) be used to reduce the federal debt.

Date: 2013-01-15
Topic: Government Operations (Intergovernmental Relations)
Subject: Economics and public finance
Restore the Partnership Act - Establishes a permanent, bipartisan National Commission on Intergovernmental Relations.

 Requires the Commission to: (1) engage in activities and studies necessary to give continuing attention to intergovernmental issues in order to facilitate cooperation and coordination among all levels of government; (2) consider mechanisms for fostering better relations among the levels of government; (3) make available technical assistance to the federal executive and legislative branches in the review of proposed legislation to determine its overall effect on all levels of government; (4) recommend, within the framework of the Constitution, the most desirable allocation of government functions, responsibilities, and revenues among the levels of government; (5) recommend methods of coordinating and simplifying tax laws and administrative policies and practices to achieve a more orderly and less competitive fiscal relationship among the levels of government and to reduce the burden of compliance for taxpayers; and (6) submit an annual report to the President and Congress.

Date: 2013-02-06
Topic: Government Operations (Intergovernmental Relations)
Subject: Government operations and politics
Department of Justice Global Advisory Committee Authorization Act of 2013 - Authorizes the Attorney General to provide technical and financial assistance and support to the Global Justice Information Sharing Initiative Advisory Committee. Requires the Committee to: (1) gather views from federal, state, local, and tribal agencies that work to support public safety and justice; (2) recommend to the Attorney General measures to improve the administration of justice and protect the public by promoting practices and technologies for database interoperability and the secure sharing of justice and public safety information between local, state, and tribal governments and the federal government; and (3) report annually on issues considered and recommendations made.

Expresses the sense of Congress that state, local, and tribal governments and other relevant entities should use the recommendations developed by the Committee to evaluate, improve, and develop effective strategies and technologies to improve public safety and information sharing.

Directs the Attorney General to require any applicant for a funding solicitation from the Department of Justice (DOJ) for the implementation of an information sharing solution to include within the application: (1) how the solution would comply with Committee standards, or (2) the reason for any non-compliance with such standards.

Directs the Attorney General to: (1) review the state of information sharing between state, local, and tribal corrections and law enforcement agencies and the federal government; and (2) identify barriers and best practices and assess ways for information sharing to improve the awareness and safety of law enforcement and corrections officials.

Date: 2013-02-25
Topic: Government Operations (Intergovernmental Relations)
Subject: Crime and law enforcement
Local Courthouse Safety Act of 2013 - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to permit the Director of the Department of Justice's (DOJ) Bureau of Justice Assistance to carry out a training and technical assistance program to teach employees of state, local, and tribal law enforcement agencies how to anticipate, survive, and respond to violent encounters during the course of their duties, including duties relating to security at state, county, and tribal courthouses.

Amends the State Justice Institute Act of 1984 to require the State Justice Institute (a private nonprofit organization established to improve judicial administration in state courts) to include the improvement of the safety and security of state and local courts as a factor in the national assistance program under which it provides funding to state courts and related national and nonprofit organizations. Requires state or local courts that do not have magnetometers available for use to use grant matching funds to acquire magnetometers.

Directs the Administrator of General Services (GSA) to ensure that state or local courthouses having less security equipment than such courthouses require have an opportunity to request surplus security equipment (metal detectors, wands, baggage screening devices) before such equipment is made available to any other individual or entity. Requires that priority be given to courthouses that have no security equipment.

Date: 2013-03-05
Topic: Government Operations (Intergovernmental Relations)
Subject: Law
Mobile Workforce State Income Tax Simplification Act of 2013 - Prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. Exempts employers from withholding of tax and information reporting requirements for employees not subject to income tax under this Act. Allows an employer, for purposes of determining penalties related to employer withholding or reporting requirements, to rely on an employee's annual determination of the time such employee will spend working in a state in the absence of fraud or collusion by such employee.

Exempts from the definition of "employee" for purposes of this Act professional athletes, professional entertainers, and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis.

Date: 2013-03-13
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Amends the American Recovery and Reinvestment Act of 2009 to allocate and award funds to outlying areas under the State Fiscal Stabilization Fund program on the same basis as those funds are allocated and awarded to states. (The State Fiscal Stabilization Fund program allocates and awards funds to states to support their funding of elementary, secondary, and postsecondary education and other governmental services.)

Date: 2013-03-21
Topic: Government Operations (Intergovernmental Relations)
Subject: Education
National Activity Based Total Accountability Act of 2013 - Requires each state government that receives federal financial assistance in a federal fiscal year to submit a state fiscal accounting report for such fiscal year to the Director of the Office of Management and Budget (OMB) that includes: (1) a one-page summary listing the total funding and expenditures of each budget entity of the state government; and (2) a unit-cost summary for each such entity that includes a statement of funds available, a line-item listing for each agency activity that the entity began, attempted, continued, or completed, and a reconciliation of funds available with adjusted expenditures. Sets forth formulae for determining unit-cost and adjusted expenditures.

Requires the Director to: (1) publish each report on an OMB website, (2) ensure that such state reports use a standardized form that permits the comparison of information, (3) establish a uniform system for classifying programs and activities, (4) identify conduct for each agency activity that constitutes a completed instance of such activity, and (5) identify performance measures for each agency activity.

 Requires the Director to inform each federal agency if a state fails to file such report and requires the agency to withhold 10% of any federal financial assistance provided to such state for the next fiscal year.

Date: 2013-05-23
Topic: Government Operations (Intergovernmental Relations)
Subject: Government operations and politics
Wireless Tax Fairness Act of 2013 - Prohibits states or local governments from imposing any new discriminatory tax on mobile services, mobile service providers, or mobile service property (i.e., cell phones) for five years after the enactment of this Act. Defines "new discriminatory tax" as a tax imposed on mobile services, providers, or property that is not generally imposed on other types of services or property, or that is generally imposed at a lower rate, unless such tax was imposed and actually enforced prior to the date of enactment of this Act.

Amends the federal judicial code to grant jurisdiction to federal district courts to grant injunctive and other appropriate relief to prevent, restrain, or terminate any acts in violation of this Act.

Requires the Comptroller General (GAO) to conduct a study of the impact of state and local taxes on mobile services, providers, or property on the costs consumers pay for mobile services.

Date: 2013-06-11
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Amends the Internal Revenue Code to make permanent the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.

Date: 2013-07-30
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Local Jobs for America Act - Directs the Secretary of Labor, acting through the Employment and Training Administration (ETA) of the Department of Labor, to provide for the allotment of funds to states, local government units, and community-based organizations to save and create local jobs through the retention, restoration, or expansion of services needed by local communities. Makes appropriations for this program.

Prohibits the hiring of an individual for a position funded under this Act if: (1) it results in the layoff or partial displacement of an existing employee of a unit or organization, or (2) such individual will perform the same or substantially similar work that was performed by the previous employee of the unit or organization.

Makes appropriations to: (1) the Department of Education for an Education Jobs Fund, (2) the Department of Justice for community oriented policing services, (3) the Department of Homeland Security (DHS) for the Federal Emergency Management Agency (FEMA) for firefighter assistance grants, and (4) the Department of Labor for ETA for on-the-job training and employment services.

Date: 2013-07-31
Topic: Government Operations (Intergovernmental Relations)
Subject: Labor and employment
Business Activity Tax Simplification Act of 2013 - Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the taxing state. Sets forth criteria for: (1) determining that a person has a physical presence in a state, and (2) the computation of the tax liability of affiliated businesses operating in a state.

Date: 2013-08-02
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Restoring the 10th Amendment Act - Authorizes a designated state official to submit to the head of a federal agency proposing a rule, during the period when the proposed rule is open for public comment, a legal brief challenging the constitutionality of the rule under the Tenth Amendment to the Constitution.

Directs the agency head: (1) to notify the designated official of each state within 15 days after such a brief was submitted; (2) to post prominently on the front page of the agency's website a link to the brief; and (3) within 15 days after posting such link, to certify in writing that such rulemaking does not violate the Tenth Amendment and post the certification prominently on the agency's website next to the briefs pertaining to the rule, unless the agency determines not to finalize such proposed rule.

Authorizes a designated state official, at any time after an agency head posts such a certification, to commence a civil action against the agency on the grounds that the rule violates the Tenth Amendment. Permits such state official, in addition to any other venue or jurisdiction provided by law, to bring such action in the U.S. district court for the district in which the official's place of business is located.

Directs the appropriate U.S. court of appeals, upon the filing of a notice by a designated state official, to grant expedited review of a decision by the district court in such an action.

Date: 2014-02-11
Topic: Government Operations (Intergovernmental Relations)
Subject: Law
Multi-State Worker Tax Fairness Act of 2014 - 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: 2014-02-25
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Amends the Internal Revenue Code to make permanent the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.

Date: 2014-05-30
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Tax and Fee Collection Fairness Act of 2014 - Prohibits a state from requiring any person to collect from, or remit on behalf of, any other person any state or local fee, tax, or surcharge imposed on a purchaser or user with respect to the purchase or use of any product or service within a state, unless there is transactional nexus between the person from whom the state seeks to require such collection or remittance and the purchaser or user of such product or service. Defines "transactional nexus" as a direct monetary transaction between the person required to collect or remit the fee, tax, or surcharge and the purchaser or user upon whom the fee, tax, or surcharge is imposed.

Date: 2014-07-29
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Payer State Transparency Act of 2014 - Directs: (1) the Director of the Bureau of Economic Analysis of the Department of Commerce to calculate the federal tax burden of each state for each fiscal year, (2) the Director of the Office of Management and Budget (OMB) to calculate the total amount of federal outlays received by each state in each fiscal year, and (3) the Secretary of Commerce and the OMB Director to jointly report to Congress on the results of such calculations and publish such report on the publicly accessible website of the Bureau of Economic Analysis.

Date: 2014-09-18
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Marketplace Fairness Act of 2013 - Authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002) to require all sellers not qualifying for a small-seller exception (applicable to sellers with annual gross receipts in total U.S. remote sales not exceeding $1 million) to collect and remit sales and use taxes with respect to remote sales under provisions of the Agreement, but only if such Agreement includes minimum simplification requirements relating to the administration of the tax, audits, and streamlined filing. Defines "remote sale" as a sale of goods or services into a state in which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes unless provided by this Act.

Date: 2013-02-14
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Courthouse Safety Act of 2013 - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to permit the Director of the Department of Justice's (DOJ) Bureau of Justice Assistance to carry out a training and technical assistance program to teach employees of state, local, and tribal law enforcement agencies how to anticipate, survive, and respond to violent encounters during the course of their duties, including duties relating to security at state, county, and tribal courthouses.

Requires the Director to give preference for any courthouse security training program to employees of jurisdictions that have magnetometers available at their courthouses.

Amends the State Justice Institute Act of 1984 to require the State Justice Institute (a private nonprofit organization established to improve judicial administration in state courts) to include courthouse safety as a factor in the national assistance program under which it provides funding to state courts and related national and nonprofit organizations. Permits state and local courts and other organizations awarded funds pursuant to Institute grants, cooperative agreements, or contracts to use such funds to improve safety and security in state and local courts.

Requires, if such a grant is awarded to state or local courts without magnetometers, that specified matching funds be used acquire a magnetometer.

Directs the Administrator of General Services (GSA) to ensure that state or local courthouses having less security equipment than such courthouses require have an opportunity to request surplus security equipment (metal detectors, wands, baggage screening devices) before such equipment is made available to any other individual or entity. Requires that priority be given to courthouses that have no security equipment.

Date: 2013-03-04
Topic: Government Operations (Intergovernmental Relations)
Subject: Law
Wireless Tax Fairness Act of 2013 - Prohibits states or local governments from imposing any new discriminatory tax on mobile services, mobile service providers, or mobile service property (i.e., cell phones) for five years after the enactment of this Act. Defines "new discriminatory tax" as a tax imposed on mobile services, providers, or property that is not generally imposed on other types of services or property, or that is generally imposed at a lower rate, unless such tax was imposed and actually enforced prior to the date of enactment of this Act.

Amends the federal judicial code to grant jurisdiction to federal district courts to grant injunctive and other appropriate relief to prevent, restrain, or terminate any acts in violation of this Act.

Requires the Comptroller General (GAO) to conduct a study of the impact of state and local taxes on mobile services, providers, or property on the costs consumers pay for mobile services.

Date: 2013-06-26
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Empower States Act of 2013 - Amends the Mineral Leasing Act to prohibit the Secretary of the Interior from issuing or promulgating any guideline or regulation relating to oil or gas exploration or production on federal land in a state if the state has otherwise met the requirements under applicable federal law, unless the Secretary determines that as a result of the exploration or production there is an imminent and substantial danger to the public health or the environment.

Amends the Safe Drinking Water Act to require the head of a federal department or agency, before issuing or promulgating any guideline or regulation relating to oil and gas exploration and production on federal, state, tribal, or fee land pursuant to federal law or executive order, to seek comments from and consult with the head of each affected state, state agency, and Indian tribe at a location within their jurisdiction. Requires federal departments and agencies to develop Statements of Energy and Economic Impact that detail and analyze: (1) adverse effects of an action on energy supply, distribution, or use; and (2) impact on the domestic economy if the action is taken. Prohibits imposition of any new or modified oil and gas regulation unless the head of the applicable department or agency determines: (1) that the rule is necessary to prevent immediate harm to human health or the environment, and (2) by clear and convincing evidence that the state or tribe does not have an existing reasonable alternative to the proposed regulation. Requires any regulation promulgated after enactment of this Act that requires disclosure of hydraulic fracturing chemicals to refer to the database managed by the Ground Water Protection Council and the Interstate Oil and Gas Compact Commission. Sets forth procedures for judicial review of such regulations.

Date: 2013-08-01
Topic: Government Operations (Intergovernmental Relations)
Subject: Environmental protection
Restoring the 10th Amendment Act - Authorizes a designated state official to submit to the head of a federal agency proposing a rule, during the period when the proposed rule is open for public comment, a legal brief challenging the constitutionality of the rule under the Tenth Amendment to the Constitution.

Directs the agency head: (1) to notify the designated official of each state within 15 days after such a brief was submitted; (2) to post prominently on the front page of the agency's website a link to the brief; and (3) within 15 days after posting such link, to certify in writing that such rulemaking does not violate the Tenth Amendment and post the certification prominently on the agency's website next to the briefs pertaining to the rule, unless the agency determines not to finalize such proposed rule.

Authorizes a designated state official, at any time after an agency head posts such a certification, to commence a civil action against the agency on the grounds that the rule violates the Tenth Amendment. Permits such state official, in addition to any other venue or jurisdiction provided by law, to bring such action in the U.S. district court for the district in which the official's place of business is located.

Directs the appropriate U.S. court of appeals, upon the filing of a notice by a designated state official, to grant expedited review of a decision by the district court in such an action.

Date: 2013-10-31
Topic: Government Operations (Intergovernmental Relations)
Subject: Law
Mobile Workforce State Income Tax Simplification Act of 2013 - Prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. Exempts employers from withholding of tax and information reporting requirements for employees not subject to income tax under this Act. Allows an employer, for purposes of determining penalties related to employer withholding or reporting requirements, to rely on an employee's annual determination of the time such employee will spend working in a state in the absence of fraud or collusion by such employee.

Exempts from the definition of "employee" for purposes of this Act professional athletes, professional entertainers, and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis.

Date: 2013-11-05
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Multi-State Worker Tax Fairness Act of 2014 - 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: 2014-05-15
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Requires the Director of the Office of Management and Budget (OMB) to consider Brunswick County, North Carolina, to be part of the metropolitan statistical area that contains Wilmington, North Carolina.

Terminates this Act on January 1, 2021.

Date: 2014-05-21
Topic: Government Operations (Intergovernmental Relations)
Subject: Government operations and politics
Marketplace and Internet Tax Fairness Act - Authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002) to require all sellers not qualifying for a small-seller exception (applicable to sellers with annual gross receipts in total U.S. remote sales not exceeding $1 million) to collect and remit sales and use taxes with respect to remote sales under provisions of that Agreement, but only if changes to such Agreement made after the enactment of this Act are not in conflict with the minimum simplification requirements of this Act (providing for a single state entity for all tax administration, audits, and returns of remote sales sourced to the state). Defines "remote sale" as a sale of goods or services into a state in which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes unless provided by this Act.

Amends the Internet Tax Freedom Act to extend until November 1, 2024: (1) the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce, and (2) the exemption from such ban for states that generally imposed and actually enforced a tax on internet access prior to October 1, 1998.

Date: 2014-07-15
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Unfunded Mandates Accountability Act of 2014 - Revises rulemaking requirements under the Unfunded Mandates Reform Act of 1995 (UMRA) to: (1) require federal agencies to prepare and publish in the Federal Register an initial and final regulatory impact analysis prior to promulgating any proposed or final rule that may have an annual effect on the economy of $100 million or more (adjusted for inflation); (2) make consideration of the least burdensome alternative to a rule mandatory and require the selection of the least costly, most cost-effective, or least burdensome alternative; (3) extend UMRA requirements to independent regulatory agencies; and (4) expand judicial review of agency rulemaking. Exempts from UMRA requirements rules that concern monetary policy proposed or implemented by the Board of Governors of the Federal Reserve System or the Federal Open Market Committee.

Date: 2014-11-17
Topic: Government Operations (Intergovernmental Relations)
Subject: Government operations and politics
(This measure has not been amended since it was reported to the House on April 6, 2015. The summary of that version is repeated here.)

State and Local Sales Tax Deduction Fairness Act of 2015

(Sec. 2) Amends the Internal Revenue Code to make permanent the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.

(Sec. 3) Prohibits the budgetary effects of this Act from being entered on either PAYGO scorecard maintained under the Statutory Pay-As-You-Go Act of 2010.

Date: 2015-01-30
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Payer State Transparency Act of 2015

 Directs: (1) the Director of the Bureau of Economic Analysis of the Department of Commerce to calculate the federal tax burden of each state for each calendar year, (2) the Director of the Office of Management and Budget (OMB) to calculate the total amount of federal outlays received by each state in each fiscal year, and (3) the Secretary of Commerce and the OMB Director to jointly report to Congress on the results of such calculations and publish such report on the publicly accessible website of the Bureau of Economic Analysis.

Date: 2015-02-05
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Restoring the 10th Amendment Act

 Authorizes a designated state official to submit to the head of a federal agency proposing a rule, during the period when the proposed rule is open for public comment, a legal brief challenging the constitutionality of the rule under the Tenth Amendment to the Constitution.

Directs the agency head: (1) to notify the designated official of each state within 15 days after such a brief was submitted; (2) to post prominently on the front page of the agency's website a link to the brief; and (3) within 15 days after posting such link, to certify in writing that such rulemaking does not violate the Tenth Amendment and post the certification prominently on the agency's website next to the briefs pertaining to the rule, unless the agency determines not to finalize such proposed rule.

Authorizes a designated state official, at any time after an agency head posts such a certification, to commence a civil action against the agency on the grounds that the rule violates the Tenth Amendment. Permits such state official, in addition to any other venue or jurisdiction provided by law, to bring such action in the U.S. district court for the district in which the official's place of business is located.

Directs the appropriate U.S. court of appeals, upon the filing of a notice by a designated state official, to grant expedited review of a decision by the district court in such an action.

Date: 2015-04-22
Topic: Government Operations (Intergovernmental Relations)
Subject: Law
Amends the Internal Revenue Code to extend through 2015 the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.

Date: 2015-04-30
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

Mobile Workforce State Income Tax Simplification Act of 2015

(Sec.2) This bill prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year.

The bill also exempts employers from state income tax withholding and information reporting requirements for employees not subject to income tax under this bill.

For the purpose of determining penalties related to employer withholding or reporting requirements, an employer may rely on an employee's annual determination of the time such employee will spend working in a state in the absence of fraud or collusion by such employee.

The bill exempts from the definition of "employee" professional athletes, professional entertainers, and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis.

(Sec. 3) The bill takes effect on January 1 of the second year that begins after the date of the enactment of this bill.

Date: 2015-05-14
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Business Activity Tax Simplification Act of 2015 

 Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the taxing state. Sets forth criteria for: (1) determining that a person has a physical presence in a state, and (2) the computation of the tax liability of affiliated businesses operating in a state.

Date: 2015-06-01
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Public Employee Pension Transparency Act 

This bill amends the Internal Revenue Code to deny tax benefits relating to bonds issued by a state or political subdivision during any period in which such state or political subdivision is noncompliant with specified reporting requirements for state or local government employee pension benefit plans.

The bill requires plan sponsors of a state or local government employee pension benefit plan to file with the Secretary of the Treasury a report for each plan year beginning on or after January 1, 2017, setting forth:

 a schedule of the funding status of the plan; a schedule of contributions by the plan sponsor for the plan year; alternative projections for each of the next 60 plan years of the cash flows associated with the current plan liability; a statement of the actuarial assumptions used for the plan year; a statement of the number of plan participants who are retired or separated from service and are either receiving benefits or are entitled to future benefits and those who are active under the plan; a statement of the plan's investment returns; a statement of the degree to which unfunded liabilities are expected to be eliminated; a statement of the amount of pension obligation bonds outstanding; and a statement of the current cost of the plan for the plan year. The Secretary shall develop model reporting statements and create and maintain a public website, with searchable capabilities, for purposes of posting pension plan information required by this Act.

The bill grants the United States an exemption from liability for any current or future shortfall in any state or local government employee pension plan.

Date: 2016-03-21
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
Multi-State Worker Tax Fairness Act of 2016

This bill 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: 2016-04-15
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation
No Regulation Without Representation Act of 2016 

This bill prohibits a state from imposing sales and use tax obligations or assessments on a person who is not a purchaser or seller with a physical presence in the state during the calendar quarter for which the obligation or assessment is imposed.

The person must be physically present for a state to: (1) impose obligations for collecting a sales, use, or similar tax or for collecting related information; (2) assess such a tax on a person; or (3) treat a person as doing business in the state for the purposes of such a tax.

A person is physically present if the person's business activities in the state include:

 owning or leasing certain property in the state; having one or more employees, agents, or independent contractors in the state specifically soliciting product or service orders from customers in the state or who provide on-site design, installation, or repair services on behalf of the remote seller; or maintaining an office in the state with at least three employees. Physical presence does not include: (1) certain referral agreements, (2) presence for less than 15 days in a year, (3) delivery and product placement services offered by an interstate or in-state common carrier, or (4) Internet advertising services provided by in-state residents which are not exclusively directed towards or exclusively soliciting in-state customers.

The bill specifies that U.S. district courts have original jurisdiction over civil actions to enforce this bill.

Date: 2016-07-14
Topic: Government Operations (Intergovernmental Relations)
Subject: Taxation