zli12321/Bills huggingface dataset:
(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)

Philanthropic Enterprise Act of 2015

(Sec. 2) Amends the Internal Revenue Code to exempt the holdings of a private foundation in any business enterprise that meet specified requirements relating to exclusive ownership, minimum distribution of net operating income for the charitable purpose (all profits to charity), and independent operation (i.e., not controlled by a substantial contributor or family members) from the excise tax on excess business holdings, in taxable years beginning after 2014. Makes such exemption inapplicable to donor advised funds or supporting organizations that are subject to excess business holdings rules and certain charitable and split interest trusts.

Date: 2015-04-14
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Simplified, Manageable, And Responsible Tax Act or the SMART Act

 Amends the Internal Revenue Code to replace the marginal income tax rates with a single rate of 17% on individual taxable income.

Redefines "taxable income" to mean the amount by which wages, retirement distributions, and unemployment compensation exceed the standard deduction. Increases the basic standard deduction and includes an additional standard deduction for dependents. Includes in taxable income the taxable income of each dependent child under the age of 14. Replaces the current tax on corporations with a tax on every person engaged in a business activity equal to 17% of the business taxable income of such person. Makes the person engaged in the business activity liable for the tax, whether or not such person is an individual, a partnership, or a corporation. Imposes a tax of 17% on the value of excludable compensation provided during the year by an employer for the benefit of employees. Makes the employer liable for the tax. Repeals pension plan rules relating to : (1) non-discrimination, (2) contribution limits, and (3) restrictions on distributions. Revises rules relating to transfers of excess pension assets. Repeals: (1) the alternative minimum tax; (2) all income tax credits; (3) estate, gift, and generation-skipping transfer taxes; and (4) income tax provisions, except certain provisions relating to retirement distributions and tax-exempt organizations. Declares it not in order in the House of Representatives or the Senate, unless waived or suspended by a three-fifths vote, to consider any legislation that increases or adds an income tax rate, reduces the standard deduction, or provides any exclusion, deduction, credit, or other benefit that reduces federal revenues.

Date: 2015-04-14
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Angel Tax Credit Act

Amends the Internal Revenue Code to allow a new business-related tax credit for 25% of equity investments of $25,000 or more in a domestic corporation or partnership that: (1) has its headquarters in the United States, (2) has gross revenues for the taxable year of less than $1 million, (3) employs fewer than 25 full-time employees, (4) has been in existence for less than 7 years as of the date of the investment, (5) has more than 50% of its employees performing substantially all of their services in the United States, and (6) is engaged in a high technology trade or business. Limits the allowable amount of such credit to $250,000 in any taxable year and imposes an overall limitation on such credit of $500 million for each of calendar years 2015 through 2019.

Date: 2015-04-16
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Invest in Transportation Act 

This bill amends the Internal Revenue Code to allow a domestic corporation to elect to repatriate its overseas income earned prior to 2015 at an effective tax rate of 6.5%. The corporation must complete the repatriation of such income during a specified five-year period and establish a domestic reinvestment plan under which not less than 25% of such income is used for investment in the United States, including for increased hiring, wages, pension contributions, energy efficiency, environmental and capital improvements, and research and development. No funds may be spent on increases in executive compensation. Additionally, a corporation which enters into a stock inversion to avoid U.S. taxation within 10 years after repatriating overseas income at a preferential tax rate must recapture a portion of the income taxed at the preferential rate.

The bill requires the Department of the Treasury to make an initial estimate of the amount of tax revenue from repatriated income to be received by Treasury prior to October 1, 2019, and another estimate not later than October 1, 2023, and transfer such estimated amounts to the Highway and Mass Transit Accounts of the Highway Trust Fund.

The bill authorizes appropriations from the Highway Trust Fund for the repair, replacement, or rehabilitation of deficient bridges.

Date: 2015-04-16
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Amends the Internal Revenue Code to allow a refundable tax credit for qualified cybersecurity information sharing organization costs (defined as the sum of dues for membership in the organization, personnel participation costs, product and service costs directly related to the sharing of information with the oganization, and other amounts [not including amounts for travel] relating to participation in activities of the organization).

Date: 2015-04-21
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Public Good IRA Rollover Act of 2015

 Amends the Internal Revenue Code to revise the tax exclusion of distributions from individual retirement accounts (IRAs) for charitable purposes to: (1) make such exclusion permanent; (2) eliminate the $100,000 cap on such exclusion; (3) permit tax-free distributions from IRAs to a split-interest entity (i.e., a charitable remainder annuity or unitrust, a pooled income fund, and a charitable gift annuity); and (4) allow distributions to a split-interest entity to be made when the account beneficiary attains age 59-1/2 (otherwise, age 70-1/2 for IRA distributions to a charitable organization).

Date: 2015-04-30
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Advancing Growth in the Economy through Distilled Spirits Act or the AGED Spirits Act

Amends the Internal Revenue Code to exclude the aging period from the production period for distilled spirits for purposes of determining whether a taxpayer can expense, rather than capitalize, interest costs paid or incurred during the production period.

Date: 2015-05-04
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Small Business Expensing Act of 2015 

This bill amends the Internal Revenue Code, with respect to the taxpayer election to expense depreciable business property (section 179 property), to: (1) increase to $1 million the expensing allowance for such property, (2) increase to $2.5 million the threshold amount of such property after which the amount of the expensing allowance is reduced, (3) grant a permanent right to revoke an expensing election, and (4) make such increased allowance permanent after 2014.

The allowance is also made permanent for computer software and for qualified real property (i.e., qualified leasehold improvement property, restaurant property, and retail improvement property).

Date: 2015-05-20
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Distillery Excise Tax Reform Act of 2015 

Amends the Internal Revenue Code to reduce to $2.70 per proof gallon the excise tax rate on the first 100,000 proof gallons of distilled spirits that are removed in the calendar year and that have been distilled, processed, or bottled by a distilled spirits operation at a qualified facility in the United States. Makes this rate reduction applicable to a specified controlled group of corporations that is a distilled spirits operation.

Date: 2015-05-21
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Cider Investment and Development through Excise Tax Reduction (CIDER) Act 

Amends the Internal Revenue to revise the definition of "hard cider," for purposes of the excise tax on distilled spirits, wines, and beer, to mean a wine: (1) containing not more than .64 gram of carbon dioxide per hundred milliliters of wine (subject to necessary tolerances); (2) which is derived primarily from apples, apple juice concentrate, pears, or pear juice concentrate, and water; (3) which contains no fruit product or fruit flavoring other than apple or pear; and (4) which contains at least one-half of 1% and less than 8.5% alcohol by volume.

Date: 2015-05-22
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Craft Beverage Modernization and Tax Reform Act of 2015

Amends the Internal Revenue Code to:

 allow taxpayers who are liable for not more than $50,000 per year in excise taxes on distilled spirits, wine, or beer to file and pay such taxes quarterly without the requirement of posting a bond covering the operations and withdrawals of such distilled spirits, wines, or beer; allow such taxpayers who reasonably expect to have a tax liability of not more than $1,000 per year and who were liable for not more than $1,000 in taxes in the preceding calendar year to file and pay such taxes annually rather than quarterly; exclude the aging period from the production period for beer, wine, or distilled spirits for purposes of determining whether a taxpayer can expense, rather than capitalize, interest costs paid or incurred during the production period; reduce excise tax rates on beer, wine, and distilled spirits produced in the United States; permit the transfer of beer between bonded facilities without payment of tax; modify the definition of "hard cider" for excise tax purposes; and exempt home distillery establishments that produce distilled spirits solely for personal or family use from excise tax and bonding requirements. Directs the Department of the Treasury to amend applicable Treasury regulations with respect to the use of wholesome products suitable for human consumption in the production of fermented beverages.

Amends the Balanced Budget and Emergency Deficit Control Act of 1985 to establish funding levels in FY2016-FY2021 for the enforcement and compliance activities of the Alcohol and Tobacco Tax and Trade Bureau.

Date: 2015-06-11
Topic: Macroeconomics (Tax Code)
Subject: Taxation
This bill amends the Internal Revenue Code to make permanent the additional 50% depreciation allowance, known as bonus depreciation, for depreciable business property (i.e., qualified property) placed in service after December 31, 2014. The term "qualified property" is modified to include qualified improvement property, in lieu of qualified leasehold improvement property, which is defined as any improvement to an interior portion of a building that is nonresidential real property if such improvement is placed in service after the date such building was first placed in service. The bill also increases by $8,000 (with an annual inflation adjustment after 2015) the maximum allowable depreciation deduction for a passenger automobile (i.e., any 4-wheeled vehicle that is manufactured primarily for use on public streets, roads, and highways and is rated at 6,000 pounds unloaded gross vehicle weight or less).

Also made permanent, for taxable years ending after December 31, 2014, is the election to increase the alternative minium tax credit limitation in lieu of bonus depreciation.

The bill allows an additional depreciation allowance for any specified plant that is planted, or grafted to a plant that has already been planted, by the taxpayer in the ordinary course of the taxpayer's farming business. The term "specified plant" means: (1) any tree or vine that bears fruits or nuts, and (2) any other plant that will have more than one yield of fruits or nuts and that generally has a period of more than two years from the time of planting or grafting to the time at which such plant begins bearing fruits or nuts. This allowance is applicable to specified plants planted or grafted after December 31, 2014.

Finally, the bill prohibits the entry of the budgetary effects of this Act on any PAYGO scorecard maintained pursuant to the Statutory Pay-As-You-Go Act of 2010.

Date: 2015-06-24
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Amends the Internal Revenue Code to: (1) extend through 2016 the special depreciation allowance for business assets (bonus depreciation), and (2) increase the limitation on the election to accelerate the alternative minimum tax credit in lieu of bonus depreciation for 2015 and 2016.

Date: 2015-06-24
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Commuter Benefits Equity Act of 2015

Amends the Internal Revenue Code to equalize and increase to $250, with a cost-of-living adjustment after 2015, the tax exclusion for both transportation and parking fringe benefits.

Authorizes agencies to establish a program involving such benefits in lieu of transit passes to encourage commuting by federal employees by means other than single-occupancy motor vehicles.

Date: 2015-07-16
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Tax Relief And #FixTheTrustFund For Infrastructure Certainty Act of 2015 or the TRAFFIC Relief Act

This bill amends the Internal Revenue Code to phase in: (1) an increase of the excise tax rate on gasoline beginning in 2016 until such rate is 34.3 cents per gallon in calendar years beginning after 2018, and (2) a similar increase to 40.3 cents per gallon for diesel fuel and kerosene. The rates are to be adjusted for inflation for calendar years after 2019.

The bill phases in increases in allocations of fuel excise tax amounts to the Mass Transit Account of the Highway Trust Fund for calendar years beginning in 2015. Such increased allocations are to be adjusted for inflation for calendar years beginning after 2019.

The bill makes permanent the increase in the refundable portion of the child tax credit and the increase in the earned income tax credit for families with three or more qualifying children.

The earned income tax credit is also modified to: (1) allow an increase in such credit for individuals with no qualifying children, (2) revise tax credit eligibility rules for married individuals living apart and qualifying children claimed by another family member, and (3) repeal the denial of such credit for taxpayers with excess investment income.

Date: 2015-08-05
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Fair Playing Field Act of 2015

This bill amends the Internal Revenue Code, with respect to the classification of workers for employment tax purposes, to:

 repeal the prohibition against issuance of regulations and guidance by the Department of the Treasury on workers' employment tax status (i.e., as an employee or as an independent contractor) enacted by the Revenue Act of 1978; direct Treasury to issue regulations and other guidance to clarify the proper employment status of workers for employment tax purposes; prohibit a retroactive assessment of employment tax, except with respect to certain skilled workers, for tax periods after December 31, 1978, and before a specified reclassification date for worker misclassifications, unless the taxpayer had no reasonable basis for not treating a worker as an employee; exempt certain individuals who perform professional services from treatment as employees for employment tax purposes; require taxpayers who hire independent contractors on a regular and ongoing basis to provide such contractors with notice of their federal tax obligations, the labor and employment law protections that do not apply to them, and their right to seek a status determination from the Internal Revenue Service (IRS); and eliminate reduced penalty provisions for failure to withhold income taxes for taxpayers who lack a reasonable basis for treating a worker as other than an employee (i.e., as an independent contractor). The IRS Commissioner must issue reports each fiscal year providing information and data on worker classification as an employee or an independent contractor.

Date: 2015-11-05
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Renewable Chemicals Act of 2015

This bill amends the Internal Revenue Code to allow a business-related tax credit for the production of renewable chemicals. The bill defines "renewable chemical" as any chemical that: (1) is produced in the United States from renewable biomass; (2) is sold or used for the production of chemical products, polymers, plastics, or formulated products or as chemicals, polymers, plastics, or formulated products; (3) has a biobased content of 95% or higher; (4) is the product of, or reliant upon, biological or thermal conversion of renewable biomass; (5) is not sold or used for the production of any food, feed, or fuel; and (6) is not a combination of certain specified renewable chemicals.

The bill also allows a tax credit for investment in renewable chemical production facilities.

The bill requires the Department of the Treasury to establish a program to allocate renewable chemical tax credit amounts to eligible taxpayers and imposes an aggregate limit on the amount of credits that may be allocated to not more than $500 million during the 5-year period after enactment of this Act.

Date: 2015-11-10
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Philanthropic Facilitation Act 

This bill amends the Internal Revenue Code to: (1) expand the definition of, and requirements relating to, "program-related investments" made by private foundations to for-profit entities to further certain charitable purposes; (2) allow a judicial determination (i.e., declaratory judgment) as to whether investments in any entity qualify as program-related investments; (3) require expanded reporting by for-profit entities that receive program-related investments of their gross income, expenses, disbursements, and other information; and (4) allow public inspection of any petition seeking a determination that an investment by a private foundation is a program-related investment and of any information reported by organizations receiving program-related investments.

Date: 2015-11-19
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Full Expensing Act of 2015

This bill amends the Internal Revenue Code to expand the expensing allowance for certain depreciable business property (section 179 property) by: (1) redefining "section 179 property" to include tangible property or computer software that is acquired by purchase for use in a trade or business or for the production of income, and (2) repealing the dollar limitation on the amount of such property that may be deducted as an expense in the current taxable year.

Date: 2015-12-03
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Protecting Charitable Contributions Act of 2015

This bill provides that the definitions and regulations in effect on January 1, 2015, relating to the substantiation of deductible charitable contributions in excess of $250, shall apply on and after the enactment date of the bill. The Internal Revenue Service shall not issue, revise, or finalize any regulation, revenue ruling, or other guidance relating to such definitions and regulations.

Date: 2015-12-08
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Charities Helping Americans Regularly Throughout the Year Act 

This bill amends the Internal Revenue Code to modify several tax provisions affecting charitable contributions and tax-exempt organizations.

The bill excludes from the gross income of an individual who is at least 70-1/2 years of age up to $100,000 in distributions from an individual retirement plan to a donor-advised fund (DAF).

(A DAF is a fund or account that is separately identified by reference to contributions of a donor or donors. The account is owned and controlled by a sponsoring charitable organization, while the donor retains advisory privileges with respect to the distribution and investment of funds in the account.)

Sponsors of DAFs must disclose in their returns specified details regarding: (1) policies on inactive or dormant funds, and (2) average aggregate contributions to and grants made from the funds during the most recent three-year period.

The bill reduces from 2% to 1% the excise tax on the investment income of private foundations and eliminates a provision that reduces the rate to 1% if a foundation meets certain distribution requirements.

Tax-exempt organizations must file their returns in electronic form, and the Internal Revenue Service (IRS) must make the returns available to the public in a machine readable format as soon as practicable. The IRS may delay the requirement for up to two years for certain small organizations.

The IRS may determine the standard mileage rate for deducting the cost of using a passenger automobile for charitable purposes (currently set by statute at 14 cents per mile), and the rate may not be less than the rate for medical purposes (19 cents per mile for 2016).

The bill exempts certain philanthropic business holdings from the tax on excess business holdings of private foundations if a foundation meets requirements for exclusive ownership, donating all profits to charity, and independent operation.

Date: 2016-04-06
Topic: Macroeconomics (Tax Code)
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: 2016-04-18
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Empowering Employees through Stock Ownership Act 

This bill amends the Internal Revenue Code to allow an employee to elect to defer, for income tax purposes, income attributable to certain stock transferred to the employee by an employer.

The employee may defer the inclusion of income from the stock until the year that includes the earliest of the dates on which:

 the stock is sold, exchanged, or otherwise transferred; the employee becomes an excluded employee; stock of the corporation becomes readily tradable on an established securities market; seven years has passed after the rights of the employee in the stock are transferrable or are not subject to a substantial risk of forfeiture, whichever occurs earlier; or the employee elects to include the amount in income. The stock must meet specified requirements and be transferred to the employee from an eligible corporation in connection with the performance of services as an employee.

A corporation is eligible if: (1) no stock of the corporation is readily tradable on an established securities market during the year or any preceding year, and (2) it has a written plan under which at least 80% of all employees have the same rights and privileges to receive stock for the year.

Employees are excluded if they are or have been: (1) a 1% owner, the chief executive officer, or the chief financial officer of the corporation; (2) a family member of the specified individuals; (3) or one of the four highest compensated officers of the corporation.

The corporation transferring stock must notify employees regarding the option of deferring income and meet specified withholding and reporting requirements.

Date: 2016-07-11
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Voluntary Check-off Program Participation Act 

This bill prohibits mandatory or compulsory check-off programs and requires producer participation in the programs to be voluntary at the point of sale. (A check-off program is a program to promote and provide research and information for a particular agricultural commodity without reference to specific producers or brands. The Department of Agriculture oversees the programs, which are requested and funded by industry.)

Date: 2016-07-13
Topic: Macroeconomics (Tax Code)
Subject: Agriculture and food
Bringing Business Back Act of 2016 

This bill amends the Internal Revenue Code to allow income or gain attributable to certain real property to be excluded from gross income for a one-year period in which the income attributable to the real property exceeds the pre-depreciation expenses attributable to the property.

The exclusion applies to real property that has been certified by the state or local zoning authority and any economic development board as: (1) zoned for commercial use, (2) undeveloped and vacant during the two-year period ending on the date of certification, and (3) located within a qualified census tract.

A "qualified census tract" is any census tract that: (1) has an average poverty rate exceeding the national average poverty rate or an unemployment rate above the national unemployment rate; and (2) exhibits another condition of distress, such as deteriorating infrastructure or population decline.

A census tract is also qualified if it is located in a rural community that: (1) has an unemployment rate of at least 6%, and (2) in which at least 50% of the houses were constructed before 1980.

Date: 2016-09-20
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Protect Family Farms and Businesses Act 

This bill prohibits proposed Internal Revenue Service regulations published on August 4, 2016, relating to restrictions on liquidation of an interest with respect to estate, gift, and generation-skipping transfer taxes from taking effect. The bill prohibits funds from being used to finalize, implement, administer, or enforce the proposed regulations or any substantially similar regulations.

Date: 2016-09-28
Topic: Macroeconomics (Tax Code)
Subject: Taxation
No Windfalls for Government Service Act 

This bill amends the Internal Revenue Code to establish a $1 million lifetime limitation on the nonrecognition of a taxpayer's gains from the sale of property pursuant to a certificate of divesture to comply with conflict-of-interest requirements for certain federal government positions.

Date: 2016-12-08
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Progressive Consumption Tax Act of 2016

This bill amends the Internal Revenue Code to impose a consumption tax of 10% of the taxable amount of domestic goods and services. It exempts from such tax certain goods and services exported or used outside the United States.

It also lowers individual and corporate income tax rates. The bill repeals specified income tax credits and deductions, except for the deductions for mortgage interest, charitable contributions, state and local income taxes, gambling losses, alimony payments, and investment interest.

 The bill: (1) provides for a family allowance of up to $100,000 for married individuals filing a joint tax return, (2) allows a rebate for U.S. taxpayers consisting of an earned income amount and a child benefit amount, and (3) provides for a refund of excess consumption tax revenue (net consumption tax revenues that exceed 10% of gross domestic product in a calendar year) to individual taxpayers.

Date: 2016-12-08
Topic: Macroeconomics (Tax Code)
Subject: Taxation
Criminal Alien Accountability Act - Amends the Immigration and Nationality Act to establish minimum imprisonment terms for specified categories of aliens subject to criminal fines, imprisonment, or both, for reenrty as removed aliens. (Such provision does not apply to aliens removed for security or terrorist grounds.) Subjects an individual who knowingly aids or conspires to allow, procure, or permit any such alien to reenter the United States to criminal penalty, the same imprisonment term as applies to the alien so aided, or both.

Date: 2007-01-04
Topic: Immigration (Immigration)
Subject: Immigration
American Child Support Enforcement Immigration Act of 2006 - Amends the Immigration and Nationality Act to prohibit the Secretary of Homeland Security (Secretary) from approving a family-based immigration petition or fiance/fiancee nonimmigrant petition by a petitioner certified by the Secretary of Health and Human Services as owing child support arrearages. Authorizes the Secretary to revoke a previously-approved petition (if a visa has not been issued or a status adjustment has not been effected) if such petition would not have been approved had the provisions of this Act been in effect.

Date: 2007-01-04
Topic: Immigration (Immigration)
Subject: Immigration
Illegal Immigration Enforcement and Social Security Protection Act of 2007 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to require inclusion of encrypted machine-readable electronic identification strips on Social Security cards. Requires the Commissioner of Social Security to: (1) develop the strip in a manner that enables employers to access the Employment Eligibility Database (EED) established by this Act; and (2) transmit to the Secretary of Homeland Security necessary information from an individual's application for a Social Security card or number for inclusion in the EED. Directs the Secretary to establish and maintain the EED. Requires the EED to include data on the citizenship status and work and residency eligibility of noncitizens authorized to work in the United States. Restricts access to EED information. Prohibits individuals from commencing employment with a U.S. employer absent a Social Security card that meets the requirements of this Act and presentation of such card to the employer. Prohibits employers from hiring individuals absent verification of identity and work authorization. Authorizes the Secretary to: (1) assess penalties against employers who knowingly hire unauthorized workers or fail to comply with verification procedures; and (2) bring civil actions against those who fail to pay assessments or otherwise violate this Act. Establishes criminal penalties for such violations. Requires integration of Border Patrol and Federal Bureau of Investigation (FBI) fingerprint databases. Prohibits this Act from being construed to establish a national identification card.

Date: 2007-01-04
Topic: Immigration (Immigration)
Subject: Immigration
Amends the National Defense Authorization Act for Fiscal Year 2006 to increase from 50 to 300, for FY2007-FY2009 only, the number of Iraqi and Afghan translators working directly with U.S. Armed Forces who may be provided special immigrant status under the Immigration and Nationality Act.

Date: 2007-01-04
Topic: Immigration (Immigration)
Subject: Immigration
Amends the Immigration and Nationality Act to provide that an alien who fails to appear at a removal proceeding shall be fined and imprisoned for not less than one year and not more than four years (or 10 years if deportable under smuggling, security, criminal, or document falsification grounds).

Date: 2007-01-04
Topic: Immigration (Immigration)
Subject: Immigration
Amends the Immigration and Nationality Act to establish a criminal penalty for an alien permitted to depart voluntarily from the United States who: (1) fails to do so within the time period specified (currently, subject to civil penalty only); or (2) after such departure, illegally reenters, attempts to reenter, or is present in the United States.

Date: 2007-01-04
Topic: Immigration (Immigration)
Subject: Immigration
Citizenship Reform Act of 2007 - Amends the Immigration and Nationality Act to limit automatic citizenship at birth to a child born in the United States who was born: (1) in wedlock in the United States to a parent who is a U.S. citizen or national or is an alien lawfully admitted for permanent residence who maintains such residence; (2) out of wedlock in the United States to a mother who is a U.S. citizen or national or is an alien lawfully admitted for permanent residence who maintains such residence; or (3) out of wedlock in the United States to a father who is a U.S. citizen or national or is an alien lawfully admitted for permanent residence who maintains such residence, but only if a blood relationship between the father and the child is established by clear and convincing evidence, the father had U.S. nationality or was a U.S. permanent resident at the time of the child's birth, the father (unless deceased) has agreed in writing to provide financial support for the child until the child reaches 18, and, while the child is under 18, the father either acknowledges paternity under oath or paternity is established in court. Defines "born in wedlock" to exclude common law marriages.

Date: 2007-01-04
Topic: Immigration (Immigration)
Subject: Immigration
Amends the Immigration and Nationality Act to revise the description of inadmissibility based upon six-month or one-year unlawful U.S. presence to provide that an alien shall be inadmissible who has been unlawfully present in the United States for: (1) a period of more than 180 days but less than one year unless the alien has remained outside of the United States for a period totaling at least three years; or (2) one year or more unless the alien has remained outside of the United States for a period totaling at least 10 years.

Date: 2007-01-04
Topic: Immigration (Immigration)
Subject: Immigration
Employment Eligibility Verification and Anti-Identity Theft Act - Directs the Commissioner of the Social Security Administration to notify a person or entity each time that the combination of name and Social Security account number it has submitted for an individual does not match Social Security Administration records. Directs the Secretary of Homeland Security (HS) to notify a person or entity each time that: (1) an immigration status or employment authorization document presented or referenced by an individual during the employment eligibility verification process was assigned to another person; or (2) there is no agency record that the document was assigned to any person. Directs the HS Secretary to establish a system, meeting specified requirements, for verifying an individual's identity and employment eligibility. Requires any person or entity that has received a discrepancy notice under this Act to verify the individual's employment authorization and identity through such system. Places the burden of resolving errors in the verification mechanism on the individual whose employment eligibility and identity have not been verified. Requires the individual to terminate any employment in the United States if a final nonverification is received. Requires the Commissioner of Social Security to provide the last known name, address, and location of a nonverified individual to the Secretary of Homeland Security. Provides for sanctions against employers who continue to employ an individual after receiving a final nonverification. Amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 to require any person or entity that receives written notice about more than 20 individuals in one calendar year to: (1) participate in a basic pilot project for employment eligibility confirmation; and (2) comply with specified terms and conditions. Provides for: (1) a remedy under the Federal Tort Claims Act for job dismissals occasioned by verification mechanism errors; and (2) protection from civil and criminal liability for persons or entities that take action in good faith on the basis of verification mechanism information.

Date: 2007-01-04
Topic: Immigration (Immigration)
Subject: Immigration
Amends the Immigration and Nationality Act to exempt elementary and secondary schools from the fee imposed on employers filing petitions for temporary nonimmigrant workers under the H-1B (specialty occupations) visa program.

Date: 2007-01-04
Topic: Immigration (Immigration)
Subject: Immigration
Social Security for Americans Only Act of 2007 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSA) to: (1) prohibit the wages earned, and self-employment income derived, by individuals who are not U.S. citizens or nationals from being credited for coverage under the OASDI program; and (2) authorize the President to enter into (totalization) agreements with other nations to resolve entitlement and participation questions about their respective social security systems, taking into account such limitation on the crediting of wages and self-employment.

Date: 2007-01-04
Topic: Immigration (Immigration)
Subject: Social welfare
Amends the Immigration and Nationality Act to authorize an immigration judge to not order the removal of a deportable alien parent of a U.S. citizen if the judge determines that such removal is against the best interests of the child, except that such discretionary authority shall not apply to an alien deportable on grounds of: (1) security; or (2) sex trafficking or severe forms of trafficking in persons.

Date: 2007-01-04
Topic: Immigration (Immigration)
Subject: Immigration
Amends the Immigration and Nationality Act to prohibit the Secretary of Homeland Security from paroling an alien into the United States solely because he or she: (1) falls ill while seeking admission at a port of entry; or (2) approaches a Department of Homeland Security (DHS) agent at the border to seek emergency medical assistance.

Date: 2007-01-05
Topic: Immigration (Immigration)
Subject: Immigration
Provides for an initial 36-month admission period for a nonimmigrant alien employed as a dairy worker under an H-2A visa (temporary or seasonal agricultural worker).

Date: 2007-01-05
Topic: Immigration (Immigration)
Subject: Immigration
Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to provide that wages earned, and self-employment income derived by, individuals while they were not U.S. citizens or nationals, and were in the United States illegally, shall not be credited for coverage under the OASDI program.

Date: 2007-01-09
Topic: Immigration (Immigration)
Subject: Social welfare
Agricultural Job Opportunities, Benefits, and Security Act of 2007 or the AgJOBS Act of 2007 - Directs the Secretary of Homeland Security to confer "blue card status" upon an alien who: (1) has performed agricultural employment in the United States for at least 863 hours or 150 work days during the 24-month period ending on December 31, 2006; (2) applied for such status during the 18-month application period beginning on the first day of the seventh month that begins after the date of enactment of this Act; (3) is otherwise admissible to the United States; and (4) has not been convicted of any felony or a misdemeanor, an element of which involves bodily injury, threat of serious bodily injury, or harm to property in excess of $500. Directs the Secretary to adjust a blue card alien (and spouse and minor children) to permanent resident status if the alien has fulfilled specified periods of agricultural employment. Amends the Social Security Act to exempt blue card aliens from prosecution for social security-related identity or payment false statements if such conduct occurred prior to the granting of blue card status. Amends the Immigration and Nationality Act to revise H-2A visa (agricultural labor or temporary or seasonal services) provisions. Replaces the existing labor certification requirement with a labor attestation requirement containing: (1) a description of the nature and location of the job; (2) the job's expected beginning and ending dates; (3) the number of jobs; and (4) specified labor assurances respecting job opportunities covered by collective bargaining agreements and non-covered job opportunities.

Date: 2007-01-10
Topic: Immigration (Immigration)
Subject: Immigration
HRIFA Improvement Act of 2007 - Amends the Haitian Refugee Immigration Fairness Act of 1998 to: (1) provide that determinations with respect to children shall be made using the age and status of an individual on October 21, 1998 (enactment date of the Haitian Refugee Immigration Fairness Act of 1998); (2) permit an application based upon child status to be filed by a parent or guardian if the child is present in the United States on such filing date; and (3) include document fraud among the grounds of inadmissibility which shall not preclude an otherwise qualifying Haitian alien from permanent resident status adjustment. Permits new status adjustment applications to be filed for a limited time period. Directs the Secretary of Homeland Security to establish procedures for reopening status adjustment applications that are affected by amendments made by this Act.

Date: 2007-01-12
Topic: Immigration (Immigration)
Subject: Immigration
Amends the Immigration and Nationality Act to eliminate the Secretary of Homeland Security's discretionary authority to order expedited removal, except that if the Secretary determines after consulting with appropriate federal, state, or local law enforcement agencies that the alien will be detained under the authority of such an agency, the Secretary may not remove the alien until such detention terminates

Date: 2007-01-17
Topic: Immigration (Immigration)
Subject: Immigration
Haitian Protection Act of 2007 - Requires the Secretary of Homeland Security to designate Haiti as a country whose qualifying nationals may be eligible for temporary protected status. Provides for: (1) an initial 18-month designation period; and (2) authorization for temporary travel abroad.

Date: 2007-01-17
Topic: Immigration (Immigration)
Subject: Immigration
Secure Travel and Counterterrorism Partnership Act - Expresses the sense of Congress that the United States should expand the visa waiver program to nationals of foreign countries that are allies in the war on terrorism. Amends the Immigration and Nationality Act to direct the Secretary of Homeland Security to establish a pilot program to expand the visa waiver program for up to five new countries that are are cooperating with the United States on security and counterterrorism matters. Requires a country, prior to participation, to conclude a counterterrorism and security information sharing agreement with the United States. Authorizes: (1) a country to participate for an initial three-year period, with an additional two-year extension; and (2) the Secretary to terminate a country's participation for program noncompliance. Directs the Secretary to develop and implement procedures to improve the manner of calculating visa overstay rates.

Date: 2007-01-18
Topic: Immigration (Immigration)
Subject: Immigration
Comprehensive Immigration Reform Commission Act of 2007 - Establishes the Comprehensive Immigration Reform Commission which shall: (1) conduct a comprehensive review of immigration reform policies that affect family reunification, employment-based immigration, refugee protection, and diversity of admissions by country of origin; and (2) submit a final report to Congress and the President. Terminates the Commission 30 days after submission of such report.

Date: 2007-01-18
Topic: Immigration (Immigration)
Subject: Immigration
Helping Families Adopt Orphans Act - Directs the Secretary of Homeland Security to ensure that any "covered individual" (an individual whose Application for Advanced Processing of Orphan Petition was approved on or after July 1, 2005) may file a Petition to Classify Orphan as an Immediate Relative for at least two years after the approval of the individual's application. Prohibits the Secretary from requiring: (1) a covered individual who files a timely petition to pay any fees or complete any requirements already paid or completed in conjunction with the application or contingent on the amount of time that elapses between the application's approval and the petition's filing; and (2) any person who was a covered individual on this Act's enactment date from paying any fee for the timely filing of a petition unless that fee was required at the time the application was approved.

Date: 2007-01-22
Topic: Immigration (Immigration)
Subject: Immigration
Secure Border Crossing Card Entry Act of 2007 - Amends the Immigration and Nationality Act provide that the initial admission period for an alien with a valid machine-readable biometric border crossing identification card who has completed required background checks and who is admitted to the United States as a nonimmigrant business or tourist visitor at a port of entry where such card is processed shall be not less than the initial admission period granted to any other nonimmigrant business or tourist visitor. Authorizes the Secretary of Homeland Security to prescribe the period of such initial admission as: (1) a minimum of six months; or (2) a different period determined on a case-by-case basis. Prohibits the admission or admission extension of such an alien if: (1) the alien previously violated nonimmigrant status conditions; (2) the alien is inadmissible as a nonimmigrant; or (3) the alien's border crossing card has not been processed through a machine reader at the U.S. port of entry or land border at which the person seeks U.S. admission.

Date: 2007-01-29
Topic: Immigration (Immigration)
Subject: Immigration
No Social Security for Illegal Immigrants Act of 2007 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to exclude from creditable wages and self-employment income any wages earned for services by aliens performed in the United States, and self-employment income derived from a trade or business conducted in the United States, while the alien was not authorized to be so employed or to perform a function or service in such a trade or business.

Date: 2007-01-30
Topic: Immigration (Immigration)
Subject: Social welfare
Stop the Misuse of ITINs Act of 2007 - Amends the Internal Revenue Code to require the Secretary of the Treasury to: (1) notify the Secretary of Homeland Security of any employer tax return which shows wages paid to an employee who is not authorized to be employed in the United States; and (2) provide a written notice to the employer and employee involved that such employment is illegal and must be terminated within 30 days after the date of said notice. Allows any employee who receives a notice to contest such notice and provide documentation substantiating such employee's claimed authorization to work in the United States.

Date: 2007-02-06
Topic: Immigration (Immigration)
Subject: Taxation
IRS Illegal Immigrant Information Act of 2007 - Amends the Internal Revenue Code to require: (1) the Secretary of Homeland Security to request from the Secretary of the Treasury information (including mailing address, amount of wages earned, and identity of employer) about alien workers who are no longer authorized to work in the United States; (2) the Secretary of the Treasury to provide the requested information to the Department of Homeland Security; and (3) the Secretary of Homeland Security to notify the alien worker and and the worker's employer that such employment is illegal and must be terminated within 30 days of such notice. Allows any worker who receives a notice to contest such notice and to provide documentation substantiating such worker's authorization to be employed in the United States.

Date: 2007-02-06
Topic: Immigration (Immigration)
Subject: Taxation
Business Travel Facilitation Act of 2007 - Amends the Immigration and Nationality Act to include business facilitation visitors from a qualifying country as nonimmigrant aliens visiting the United States temporarily for business. Defines "business facilitation visitor" as an alien visiting the United States temporarily to: (1) provide services pursuant to a qualifying services contract; or (2) provide management or technical training to, or receive management or technical training from personnel of a U.S. entity. Sets forth conditions with respect to: (1) provision of services; and (2) provision or receipt of management or technical training. Provides a period of authorized admission of: (1) one year with a one-time six month extension for an alien providing services; and (2) one year for an alien providing or receiving management or technical training. Prohibits such aliens from changing nonimmigrant status or adjusting to immigrant status. Authorizes the Secretary of Homeland Security to prohibit business facilitation entries from a country whose nationals have engaged in a pattern of fraud involving visas or other immigration matters.

Date: 2007-02-07
Topic: Immigration (Immigration)
Subject: Immigration