zli12321/Bills huggingface dataset:
Mammogram and MRI Availability Act of 2009 - Amends the Public Health Service Act and the Employee Retirement Income Security Act of 1974 (ERISA) to require a group health plan that provides coverage for diagnostic mammography for any woman 40 years old or older to provide no less favorable coverage for annual screening mammography for such a woman, and diagnostic mammography, annual screening mammography, and annual magnetic resonance imaging for any high risk woman. Prohibits a group health plan from denying enrollment or renewal solely to avoid the requirements of this Act, providing monetary incentives to encourage women to accept less than such minimum protections, penalizing providers for providing care in accordance with this Act, or providing incentives to induce providers to provide care in a manner inconsistent with this Act. Applies such requirements and prohibitions to coverage offered in the individual market.

Date: 2009-02-11
Topic: Labor (Employee Benefits)
Subject: Health
Save Our Small and Seasonal Businesses Act of 2009 - Amends the Immigration and Nationality Act to exempt certain returning H-2B aliens (temporary nonagricultural worker) from annual numerical limitations.

Date: 2009-02-23
Topic: Labor (Employee Benefits)
Subject: Immigration
Unemployment Assistance Act of 2009 - Amends the Internal Revenue Code to exclude from gross income amounts distributed from tax-exempt retirement plans, health savings accounts, Roth individual retirement accounts (IRAs), and qualified tuition programs to pay for certain living, health care and education or job training expenses of a taxpayer during a period of unemployment not exceeding two years.

Date: 2009-03-04
Topic: Labor (Employee Benefits)
Subject: Taxation
Emergency Retiree Health Benefits Protection Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to add a program for emergency retiree health benefit protections. Prohibits group health plans from reducing retiree health benefits after the retirement of a plan beneficiary. Requires such plans to adopt provisions barring post-retirement reductions in retiree health benefits.Requires group health plan sponsors to grant retired plan participants the option of benefit restoration. Authorizes the Secretary of Labor to waive or vary requirements for benefit restoration if compliance with such requirements would: (1) be adverse to the interests of plan participants in the aggregate; (2) not be administratively feasible; and (3) cause substantial business hardship to plan sponsors. Establishes the Emergency Retiree Health Loan Guarantee Program. Authorizes the Program to guarantee loans provided by private financial institutions to assist plan sponsors in meeting benefit restoration obligations under this Act. Terminates loan guarantee authority after 2015. Authorizes the Secretary to assess civil penalties for violations of this Act.

Date: 2009-03-05
Topic: Labor (Employee Benefits)
Subject: Health
Colorectal Cancer Screening and Detection Coverage Age of 2009 - Amends the Public Health Service Act, the Employee Retirement Income Security Act (ERISA), and the Internal Revenue Code to require a group health plan to provide coverage for colorectal screening for any participant or beneficiary who is 50 years of age or older or at high risk for colorectal cancer under terms and conditions that are no less favorable than those applicable to other screening benefits provided under the plan. Sets forth exceptions, including limiting the amount of coinsurance for such screenings and limiting waiting periods. Prohibits specified actions by group health plans to avoid the requirements of this Act, including denying enrollment, penalizing the provision of required services, or providing incentives for care inconsistent with this Act. Requires such plan to provide certain disclosures to participants and beneficiaries, including regarding covered benefits, cost sharing, and participating providers. Authorizes the Secretary of Health and Human Services to modify coverage requirements under this Act to incorporate new scientific and technological advances, practice pattern changes, or other updated medical practices regarding colorectal screening. Applies such requirements to health insurance coverage offered in the individual market and coverage under the Federal Employees Health Benefits Program.

Date: 2009-03-05
Topic: Labor (Employee Benefits)
Subject: Health
Preexisting Condition Patient Protection Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, and the Internal Revenue Code to prohibit a group health plan from: (1) imposing any preexisting condition exclusion; or (2) providing for an affiliation period for coverage offered by a health maintenance organization (HMO). Defines an "affiliation period" as a period of time before health insurance coverage becomes effective. Requires each health insurance issuer offering coverage in the group market in a state to accept every employer in the state that applies for such coverage. Prohibits preexisting condition exclusions for individual health insurance coverage. Requires the Secretary of Health and Human Services to report to Congress on the impact of this Act on health benefits coverage. Authorizes the Secretary to request claims data, enrollee data, and other appropriate information from group health plans and health insurance issuers. Directs the Comptroller General to report to Congress on the impact of this Act and other relevant federal laws on the reduction in the number of uninsured and underinsured individuals and on the affordability of coverage.

Date: 2009-03-17
Topic: Labor (Employee Benefits)
Subject: Health
Children's Health Protection Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, and the Internal Revenue Code to prohibit a group health plan from imposing any preexisting condition exclusion for individuals who have not attained 25 years of age. Applies such requirement to coverage offered in the individual market.

Date: 2009-03-19
Topic: Labor (Employee Benefits)
Subject: Health
IRA Assistance Act of 2009 - Amends the Internal Revenue Code to allow premature distributions from individual retirement accounts (other than Roth IRAs) without penalty to make hardship loans.

Date: 2009-03-19
Topic: Labor (Employee Benefits)
Subject: Taxation
Incentive to Serve Tax Act - Amends the Internal Revenue Code to allow employers a business tax credit for 25% of wages paid to employees while such employees are performing certain services (e.g., services advancing the improvement of education, health care access, energy conservation, economic opportunities for economically disadvantaged individuals, and disaster preparedness and response) for charitable organizations and community agencies. Limits the amount of wages eligible for such credit to $100,000 per employee.

Date: 2009-03-19
Topic: Labor (Employee Benefits)
Subject: Taxation
Family Leave Insurance Act of 2009 - Directs the Secretary of Labor to establish a Family and Medical Insurance Program, mandatory for certain covered employers. Authorizes the Secretary to: (1) contract with a state to establish a state Family and Medical Insurance Program to provide specified leave benefits, or expand a pre-existing state program; or (2) at a governor's request enter an interagency agreement with the Commissioner of the Social Security Administration to establish a state Family and Medical Insurance Program. Entitles eligible employees to Program benefits that include specified percentages of their daily earnings for 12 workweeks of leave under the Family and Medical Leave Act of 1993 during any 12-month period. Authorizes any employer, with the Secretary's approval, to establish a voluntary plan meeting specified criteria. Specifies prohibited acts by an employer, and penalties for violations. Requires the Director of the Office of Personnel Management (OPM) to establish a Civil Service Family and Medical Leave Insurance Program with the same Program benefits for certain federal agency employees. Establishes the Family and Medical Leave Insurance Fund in the Treasury. Amends the Internal Revenue Code to impose a family and medical leave premium on every individual and every employer to finance a Family and Medical Leave Trust Fund in the Treasury for Program benefits. Exempts from such premium: (1) employers or self-employers with voluntary plans approved by the Secretary as equivalent or better than the Program; and (2) small employers who have elected not to participate in it.

Date: 2009-03-25
Topic: Labor (Employee Benefits)
Subject: Labor and employment
Modifies the requirement that the Secretary of Labor provide employment assistance, job training assistance, and other transitional services to members of the Armed Forces who are being separated from active duty (and the member's spouse). Directs the Secretary concerned (the Secretary of Defense, the Secretary of Homeland Security, the Secretary of Veterans Affairs), where such services are available on a routine basis, to require such members to receive them if they have been deployed for 180 days or more.

Date: 2009-04-01
Topic: Labor (Employee Benefits)
Subject: Armed forces and national security
401(k) Fair Disclosure for Retirement Security Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to prohibit an administrator of an individual account plan from contracting for services (including the offering of any investment option) to the plan unless the administrator has received in advance a written statement that: (1) specifies the services to be provided; (2) provides the expected total annual service charges allocated among specified components; and (3) discloses the impact of different mutual fund investment share classes as well as financial relationships with, or free or discounted services provided by, service providers. Limits applicability of such requirements to contracts or arrangements for services with a total cost reasonably expected to equal or exceed $5,000 per plan year. Continues to shield an individual account plan fiduciary from liability (as under current law) for any loss resulting from a plan participant's or beneficiary's exercise of control over the plan's assets, but only if the plan includes at least one investment option which: (1) is an unmanaged or passively managed mutual fund with a portfolio of securities designed to substantially match the performance of the entire U.S. equity market or the entire U.S. bond market, or a combination of them; (2) offers a combination of historical returns, risk, and charges likely to meet retirement income needs at adequate levels of contribution; and (3) is offered without any endorsement of the government or the plan sponsor. Requires the Secretary to notify the applicable regulatory authority about any service provider engaged in a pattern or practice that precludes requirement compliance.

Date: 2009-04-21
Topic: Labor (Employee Benefits)
Subject: Labor and employment
Conflicted Investment Advice Prohibition Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to allow an individual account plan and a participant or beneficiary who controls the investment of such plan's assets to receive investment advice from an independent investment adviser that is registered under the Investment Advisers Act of 1940 and meets certain other qualifying requirements, including that the adviser (and any affiliate) does not provide or manage any investments in which the plan assets of any individual account plan are invested. Prescribes requirements for an investment advice program. Prohibits a fiduciary of an individual account plan that permits a participant or beneficiary to direct the investment of assets in the individual account from appointing or contracting with an investment adviser that is not an independent adviser. Requires an independent adviser, before providing investment advice, to provide a written notification: (1) of the past performance and historic rates of return of investment options available to the plan, together with comparisons to relevant benchmarks; and (2) that such investment adviser is acting as a fiduciary of such plan.

Date: 2009-04-21
Topic: Labor (Employee Benefits)
Subject: Labor and employment
Routine HIV Screening Coverage Act of 2009 - Amends the Public Health Service Act, the Employee Retirement Income Security Act (ERISA), and the Internal Revenue Code to require a group health plan to provide coverage for routine HIV screening under terms and conditions no less favorable than for other routine screenings. Prohibits such a plan from taking specified actions to avoid the requirements of this Act. Applies such requirements to health insurance coverage offered in the individual market and coverage offered under the Federal Employees Health Benefits Program (FEHBP).

Date: 2009-04-28
Topic: Labor (Employee Benefits)
Subject: Health
Family and Medical Leave Restoration Act - Requires the Secretary of Labor to revise regulations promulgated under the Family and Medical Leave Act of 1993 (FMLA) governing coverage and employee leave entitlements. Repeals certain regulations promulgated on November 17, 2008, and restores those promulgated on January 6, 1996. Directs the Secretary to revise regulations regarding an employer's request for recertification of a medical condition whose minimum duration is more than 30 days for leave taken because of an employee's own serious health condition or the serious health condition of a family member. Requires the Secretary to permit an employer to require such a recertification no earlier than: (1) the expiration of the length of time indicated in the original certification; or (2) one year after obtaining the original certification, if the original certification indicated that the medical condition would last longer than one year. Directs the Secretary to revise the requirements for continuing treatment of a serious health condition to: (1) remove requirements for a specific number of periodic visits for treatment by a health care provider in order to qualify for leave; and (2) require only the treatment that the health care provider determines proper. Requires the Secretary to revise any medical certification form templates to conform with this Act.

Date: 2009-04-29
Topic: Labor (Employee Benefits)
Subject: Labor and employment
Social Security Exemption Relief Act of 2009 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act and the Internal Revenue Code to allow an employee, whose employment is not otherwise covered for Social Security benefit purposes (as in the case of an independent contractor), to elect irrevocably to have that employment treated as so covered and the employer be subject to Social Security taxes.

Date: 2009-05-06
Topic: Labor (Employee Benefits)
Subject: Social welfare
Individual Recovery Assistance Act of 2009 - Amends the Internal Revenue Code to: (1) suspend for a one-year period the penalty on premature distributions from tax-exempt pension plans for mortgage payments or as unemployment compensation; and (2) increase from 70-1/2 to 75 the age at which a taxpayer must take taxable distributions from their pension plans.

Date: 2009-05-07
Topic: Labor (Employee Benefits)
Subject: Taxation
Cancer Drug Coverage Parity Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, and the Internal Revenue Code of 1986 to require a group health plan providing benefits for intravenously administered or injected cancer medications to provide no less favorable coverage for prescribed, orally administered anticancer medication used to kill or slow the growth of cancerous cells. Applies such requirement to individual health insurance coverage.

Date: 2009-05-12
Topic: Labor (Employee Benefits)
Subject: Health
Amends the Internal Revenue Code to allow employers a tax credit for 50% of the first $250 paid to any employee as reimbursement for carpooling expenses.

Date: 2009-05-12
Topic: Labor (Employee Benefits)
Subject: Taxation
Small Business Supporting our Troops Act of 2009 - Amends the Internal Revenue Code to extend through 2011 the tax credit for differential wage payments made by a small business employer on behalf of employees who are active duty members of the uniformed services.

Date: 2009-05-13
Topic: Labor (Employee Benefits)
Subject: Taxation
Small Business Efficiency Act of 2009 - Amends the Internal Revenue Code to treat professional employer organizations (PEOs), certified by the Internal Revenue Service (IRS), as employers for employment tax purposes (thus allowing such PEOs to pay wages and collect and remit payroll taxes on behalf of an employer). Sets forth IRS certification requirements for PEOs, including financial review and reporting requirements. Requires a PEO to post a bond, up to $1 million, to guarantee payment of employment taxes. Limits the required bond amount to $50,000 for a newly created PEO during its three-year startup period.

Date: 2009-05-14
Topic: Labor (Employee Benefits)
Subject: Taxation
Dave Thomas Adoption Act of 2009- Amends the Internal Revenue Code to allow penalty-free withdrawals from individual retirement plans if used to pay adoption expenses, including an enhanced allowance for expenses related to the adoption of a special needs child.

Date: 2009-05-20
Topic: Labor (Employee Benefits)
Subject: Taxation
Paid Vacation Act of 2009 - Amends the Fair Labor Standards Act to require: (1) upon enactment of this Act, each employer who employs 100 or more employees to provide each employee one week of paid vacation during each 12-month period; and (2) beginning three years after enactment of this Act, each employer who employs 50 or more employees to provide each employee one week of paid vacation during each 12-month period, and each employer that employs 100 or more employees to provide each employee two weeks paid vacation during each 12-month period, beginning on the employee's first anniversary of employment. Requires an employee to provide the employer not less than 30 days' prior notice of his or her intent to take paid vacation, including the date the paid vacation will begin. Requires the Secretary of Labor to conduct: (1) a public awareness campaign, through the Internet and other media, to inform the public of the entitlement to paid leave under the Act; and (2) a study on workplace productivity and the effect of paid leave on such productivity.

Date: 2009-05-21
Topic: Labor (Employee Benefits)
Subject: Labor and employment
Directs the Secretary of Defense (DOD) to reimburse the travel expenses of a beneficiary eligible for medical services through DOD when the beneficiary must travel more than 90 minutes driving time (current law requires travel of more than 100 miles) to receive such services.

Date: 2009-05-21
Topic: Labor (Employee Benefits)
Subject: Armed forces and national security
Amends the Internal Revenue Code to: (1) extend through 2010 the suspension of minimum distribution requirements for retirement plans; and (2) increase from 70 1/2 to 75 the age at which retirement plan beneficiaries must begin taking taxable distributions from their plans.

Date: 2009-05-21
Topic: Labor (Employee Benefits)
Subject: Taxation
Retirement Savings Transparency Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require, for calendar quarters beginning on or after January 1, 2010, pension benefit statements of individual account plans which permit a participant or beneficiary to direct the investment of plan assets to include appropriate and consistent points of comparison (including differences between classes and types of investments) for: (1) fees assessed in connection with each investment option made available for election under the plan; and (2) historic returns net of fees and expenses for each investment option for the previous year, 5 years, and 10 years (or for the period since inception, if shorter), including a separate point of comparison with respect to each time period.

Date: 2009-06-10
Topic: Labor (Employee Benefits)
Subject: Labor and employment
Young Adult Healthcare Coverage Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Public Health Service Act to require a group health plan that provides coverage for dependent children to make available such coverage, at the option of the participant involved, to a participant's child who (but for age) would be treated as a dependent child and who: (1) is under 30 years of age; (2) is not married; (3) has no dependents; (4) is a citizen or national of the United States; and (5) is not provided coverage as a participant, beneficiary, or enrollee under any other creditable coverage. Applies such requirement to individual health insurance coverage.

Date: 2009-06-11
Topic: Labor (Employee Benefits)
Subject: Health
Worker-Executive Parity Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA), in instances where a single-employer defined benefit pension plan is subject to certain funding-based limits on benefits and benefit accruals under the Pension Protection Act of 2006, to prohibit: (1) the accrual of deferred compensation to a disqualified individual pursuant to a covered deferred executive compensation arrangement during a plan year; and (2) the distribution of accrued deferred compensation to such individual during a plan year when such arrangements are established during or after the one-year period preceding the plan year.

Date: 2009-06-12
Topic: Labor (Employee Benefits)
Subject: Labor and employment
Women's Obstetrician and Gynecologist Medical Access Now Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, and the Internal Revenue Code to require a group health plan to allow a participant or beneficiary the option to seek obstetrical and gynecological physician services directly from a participating provider without a referral. States that this Act does not prevent a plan or issuer from establishing: (1) reasonable requirements for a participating provider to communicate with the participant's or beneficiary's primary care physician and surgeon regarding the participant's or beneficiary's condition and treatment; or (2) reasonable provisions governing utilization protocols and the use of obstetricians and gynecologists, or family practice physicians and surgeons, participating in the plan or issuer network. Applies such requirements to coverage offered in the individual market.

Date: 2009-06-18
Topic: Labor (Employee Benefits)
Subject: Health
Forewarn Act - Amends the Worker Adjustment and Retraining Notification Act (the Act) to: (1) redefine the terms "employer," "plant closing," and "mass layoff" for purposes of the Act; and (2) among other things, apply it to employers of 75 or more employees (currently, 100 employees), including any parent company of which the business enterprise is a subsidiary. Requires an employer to: (1) give 90-day written notice (currently, 60-day) to employees and appropriate state and local governments before ordering a plant closing or mass layoff; (2) notify the Secretary of Labor and the governor of the state in which the closing or layoff will occur; and (3) provide affected employees with information regarding benefits and services available to them, including unemployment compensation, trade adjustment assistance, COBRA benefits, onsite access to rapid response teams, and certain other services. Exempts from such notice requirements plant closings or mass layoffs which are due directly to a terrorist attack. Requires the Secretary to notify the appropriate U.S. Senators and Members of the House of Representatives who represent the area where such closing or mass layoff is to occur. Makes an employer who violates such notice requirements liable to the employee for, among other things, two days pay (currently, back pay for each day of violation) multiplied by the number of calendar days for which the employer was required but failed to provide notice, including interest on such pay. Authorizes an affected employee to file a complaint with the Secretary alleging a violation of the notice requirements. Requires the Secretary to investigate and attempt to resolve such complaints. Authorizes the Secretary to bring an action in court to recover on behalf of an affected employee any backpay (including interest), benefits, and liquidated damages due. Requires an employer to post conspicuously upon its premises pertinent provisions of this Act and information on the filing of a complaint. Requires the Secretary to maintain a guide on the benefits and services available to affected employees. Prohibits the waiver of rights and remedies provided under this Act (including the right to maintain a civil action) by any agreement or settlement negotiated on behalf of affected employees.

Date: 2009-06-25
Topic: Labor (Employee Benefits)
Subject: Labor and employment
Worker Eligibility Fairness Act of 2009 - Amends the Food and Nutrition Act of 2008 to eliminate the provision making a federal, state, or local government employee who is dismissed for participating in a strike against the federal government, the state, or a political subdivision of the state ineligible for the supplemental nutrition assistance program (formerly the food stamp program).

Date: 2009-06-25
Topic: Labor (Employee Benefits)
Subject: Agriculture and food
Energy Employees Occupational Illness Compensation Program Improvement Act of 2009 - Amends the Energy Employees Occupational Compensation Program Act of 2000 to replace the current requirements for occupational illness compensation to the survivors of a Department of Energy (DOE) contractor employee. Requires payment to a survivor of the compensation the deceased contractor employee would otherwise have been paid, if the employee dies after applying for the compensation but before receiving it. Requires payment of the compensation, if no survivors exist, to a claimant's surviving family members. Requires a survivor eligible for contractor employee compensation under this Act as well as survivor compensation under the regular compensation schedule for survivors to elect one or the other. Prohibits any payment to a survivor of both kinds of compensation.

Date: 2009-06-25
Topic: Labor (Employee Benefits)
Subject: Labor and employment
Making Work Pay Tax Credit Extension Act - Amends the Internal Revenue Code to extend through 2011 the refundable tax credit allowed for the lesser of 6.2% of earned income or $400 (making work pay tax credit).

Date: 2009-07-07
Topic: Labor (Employee Benefits)
Subject: Taxation
Secure America Through Verification and Enforcement Act of 2009 or SAVE Act of 2009 - Sets forth border security and enforcement provisions, including provisions respecting: (1) increases in Border Patrol and investigative personnel; (2) recruitment of former military personnel; (3) use of Department of Defense (DOD) equipment; (4) infrastructure improvements; (5) aerial and other surveillance; (5) a national strategy to secure the borders; (6) accountable financing under the Secure Border Initiative; (7) emergency deployment of Border Patrol agents; and (8) expansion of the Customs-Trade Partnership Against Terrorism along the northern and southern borders. Directs the Secretary of Homeland Security (DHS) to check against terrorist watchlists those persons suspected of alien smuggling and smuggled individuals who are interdicted at U.S. borders. Amends the Immigration and Nationality Act and specified maritime law sections to revise alien smuggling provisions. Sets forth provisions respecting border security on certain federal lands under the jurisdiction of the Secretary of Agriculture or the Secretary of the Interior. Amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 to make the basic employment eligibility confirmation pilot program permanent. Sets forth conditions for the mandatory use of the E-verify system. Requires: (1) employer/employee notification of social security number mismatches and multiple uses, and related information sharing with DHS; and (2) establishment of electronic birth and death registration systems. Amends the Internal Revenue Code to: (1) penalize specified employers for failure to correct information returns; and (2) prohibit employers from deducting from gross income wages paid to unauthorized aliens, with an exception for an employer participating in the basic employment eligibility confirmation program. Increases criminal alien program (CAP) personnel. Authorizes border relief grants for local law enforcement agencies within 25 miles of the southern U.S. border. Establishes within DHS a rewards program to assist in the elimination of commercial operations to produce or sell fraudulent immigration-related documents and to assist in the investigation, prosecution, or disruption of commercial alien smuggling operations. Provides for: (1) increased alien detention facilities; (2) additional immigration court judgeships; and (3) a media campaign to inform the public of changes made by this Act including a multilingual media campaign explaining noncompliance penalties.

Date: 2009-07-23
Topic: Labor (Employee Benefits)
Subject: Immigration
Increases the federal share of federal-aid highway construction projects for FY2011 and FY2012 for any state with an unemployment rate equal to or exceeding 11% at any time during FY2009 and FY2010. Increases the federal share of costs for FY2011-FY2012: (1) from 90% to 95% for Interstate System projects; and (2) from 80% to 85% for other transportation projects. Suspends certain eligibility requirements with respect to the use of tolls as a credit toward the non-federal share of project costs in such states for those fiscal years. Makes eligible for use as such a credit for such fiscal years any tolls that were not previously eligible. Suspends, as well, certain state transportation capital expenditure maintenance of effort requirements during FY2011-FY2012.

Date: 2009-07-23
Topic: Labor (Employee Benefits)
Subject: Transportation and public works
Revises requirements for the equity bonus program for specified federal-aid highway programs for FY2010-FY2015 with respect to any state with an unemployment rate equal to or exceeding 12% at any time during FY2009. Increases from 92% to 105% the percentage for such a state of the total fiscal year apportionments for the programs.

Date: 2009-07-23
Topic: Labor (Employee Benefits)
Subject: Transportation and public works
Retirement Account Freedom Act of 2009 - Amends the Internal Revenue Code to waive the 10% penalty for premature distributions from certain tax-exempt retirement plans during any period that the national rate of unemployment is at least 7%. Limits such waiver to distributions not exceeding 10% of the aggregate account balances of such plans.

Date: 2009-07-29
Topic: Labor (Employee Benefits)
Subject: Taxation
Emergency Unemployment Compensation Extension Act of 2009 - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the Emergency Unemployment Compensation (EUC) program through December 31, 2010. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend through January 1, 2011: (1) federal-state agreements increasing regular unemployment compensation payments to individuals; and (2) requirements that federal payments to states cover 100% of EUC. Requires a further additional Tier-3 period for deposits to an individual's EUCA, using the current formula, if, at the time the amount added to such individual's account under the Act is exhausted or at any time thereafter, the individual's state is in an extended benefit period. Prescribes a formula for determining if a state is in an extended benefit period. Allows the Tier-3 period augmentation to be applied to the individual's EUCA only once. Authorizes a state to pay extended compensation to an otherwise eligible individual before any further additional EUC, if such individual claimed extended compensation for at least one week of unemployment after the exhaustion of additional EUC. Amends the Railroad Unemployment Insurance Act to extend through December 31, 2010, the temporary increase in extended unemployment benefits for employees with 10 or more years of service and for those with less than 10. Makes additional appropriations to cover such cost. Amends the American Recovery and Reinvestment Act of 2009 to make additional appropriations to the Railroad Retirement Board to cover administrative expenses associated with such additional extended benefits. Amends title IV part D (Child Support and Establishment of Paternity) of the Social Security Act to require information entered into the data base of the National Directory of New Hires to be deleted 48 (currently, 24) months after its entry. Authorizes the Secretary of Health and Human Services (HHS) to permit federal departments and agencies or their agents to use data in each component of the Federal Parent Locator Service and information reported by employers to assess the effectiveness of federal programs in achieving positive labor market outcomes. Allows personal identifiers to be provided to such entities, subject to certain privacy provisions.

Date: 2009-07-30
Topic: Labor (Employee Benefits)
Subject: Labor and employment
Taxpayer Responsibility, Accountability and Consistency Act of 2009 - Amends the Internal Revenue Code to: (1) require reporting to the Internal Revenue Service (IRS) of payments of $600 or more made to corporations; (2) set forth criteria and rules relating to the treatment of workers as employees or independent contractors; and (3) increase penalties for failure to file correct tax return information or comply with other information reporting requirements. Requires the Secretary of the Treasury to issue an annual report on worker misclassification.

Date: 2009-07-30
Topic: Labor (Employee Benefits)
Subject: Taxation
Promoting Health and Preventing Chronic Disease through Prevention and Wellness Programs for Employees, Communities, and Individuals Act of 2009 - Amends the Internal Revenue Code to allow employers a 50% tax credit for the costs of providing employees with a qualified prevention and wellness program. Defines "qualified prevention and wellness program" as a program that is certified by the Secretary of Health and Human Services (HHS) and that includes three of the following components: a health awareness component, an employee engagement component, a behavioral change component, or a supportive environment component. Terminates such credit after 2017. Requires the Secretary of the Treasury to institute an outreach program to inform businesses about the availability of the prevention and wellness program tax credit. Amends the Public Health Service Act (PHSA) to require the HHS Secretary, acting through the Director of the Centers for Disease Control and Prevention (CDC), to award grants to plan and implement prevention and wellness programs that promote health and wellness and prevent chronic diseases. Requires the HHS Secretary to encourage states to work with insurance companies on ways to promote and incentivize the participation of individuals and families in prevention and wellness programs. Amends PHSA and Employee Retirement Income Security Act of 1974 (ERISA) to set forth conditions under which group health plans may establish premium discounts or rebates for modifying copayments or deductibles for participation in a wellness program.

Date: 2009-07-31
Topic: Labor (Employee Benefits)
Subject: Health
S Corporation ESOP Promotion and Expansion Act of 2009 - Amends the Internal Revenue Code to: (1) extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities to an S corporation-sponsored employer stock ownership plan (ESOP); (2) allow a tax deduction for interest incurred on loans to S corporation-sponsored ESOPs for the purchase of employer securities; (3) transfer liability for payment of estate tax on transfers of employer securities to an S corporation-sponsored ESOP from the estate executor to the ESOP; and (4) allow an estate tax deduction for 50% of the proceeds from the sale of employer securities to an S corporation-sponsored ESOP. Directs the Secretary of Labor to establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations.

Date: 2009-09-16
Topic: Labor (Employee Benefits)
Subject: Taxation
Retirement Savings Access Act of 2009 - Amends the Internal Revenue Code to allow certain individuals who have received federal or state unemployment compensation for 26 consecutive weeks to take penalty-free distributions from tax-exempt retirement plans.

Date: 2009-09-22
Topic: Labor (Employee Benefits)
Subject: Taxation
Save Our Seniors' Social Security Act of 2009 - Directs the Secretary of the Treasury to disburse a $280 payment to each individual who, for any of the months of December 2009, January 2010, or February 2010, is entitled to a Social Security or railroad retirement benefit payment. Rescinds certain appropriations under the American Recovery and Reinvestment Act of 2009 to offset the increase in spending resulting from this Act.

Date: 2009-09-30
Topic: Labor (Employee Benefits)
Subject: Social welfare
Unemployment Compensation Extension Act of 2009 - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Requires a further additional Tier-3 period for deposits to an individual's EUCA, using the current formula, if, at the time the amount added to such individual's account under the Act is exhausted or at any time thereafter, the individual's state is in an extended benefit period. Prescribes a formula for determining if a state is in an extended benefit period. Allows the Tier-3 period augmentation to be applied to the individual's EUCA only once. Authorizes a state to pay extended compensation to an otherwise eligible individual before any further additional emergency unemployment compensation (EUC), if such individual claimed extended compensation for at least one week of unemployment after the exhaustion of additional EUC.

Date: 2009-10-07
Topic: Labor (Employee Benefits)
Subject: Labor and employment
Improved Employee Access to Health Insurance Act of 2009 - Prohibits any state from establishing a law that prevents an employer from instituting an auto-enrollment process for coverage of a participant or beneficiary under a group health plan, or health insurance coverage offered in connection with such a plan, as long as the participant or beneficiary has the option of declining such coverage.

Date: 2009-10-15
Topic: Labor (Employee Benefits)
Subject: Health
Permits an employer that does not offer health benefits coverage to its employees as of this Act's enactment to provide tax-free defined contributions and administrative assistance to such employees who choose to purchase health insurance coverage in the individual market. Bars any state from prohibiting: (1) an employer from taking any such actions; or (2) the sale of health insurance coverage to employees where an employer's involvement is limited to withholding premiums from employee paychecks and sending the premium payments to the health insurance issuer on the employees' behalf. Makes federal rules relating to list billing (the sale of individual health plans to an employer's employees) inapplicable to actions described in this Act.

Date: 2009-10-15
Topic: Labor (Employee Benefits)
Subject: Health
Securing Tomorrow by Saving Today Act of 2009 - Amends the Internal Revenue Code to: (1) allow an exclusion from gross income of interest earned on deposits with certain financial institutions; (2) allow increased contributions, including catch-up contributions, to retirement plans in 2009, 2010, and 2011; and (3) suspend minimum distribution requirements from tax-deferred pension plans and individual retirement accounts between 2008 and 2013.

Date: 2009-10-22
Topic: Labor (Employee Benefits)
Subject: Taxation
Amends the Internal Revenue Code to extend through 2010 the suspension of minimum distribution requirements for tax-exempt retirement plans.

Date: 2009-10-23
Topic: Labor (Employee Benefits)
Subject: Taxation
Amends the Employee Retirement Income Security Act of 1974 (ERISA) to preclude federal preemption of a cause of action brought under state law by a participant or beneficiary under a group health plan to recover damages resulting from personal injury or for wrongful death against the plan, the plan sponsor, any health insurance issuer offering health insurance coverage in connection with the plan, or any managed care entity in connection with the plan if such cause of action arises by reason of a medically reviewable decision denying a benefits claim. Allows such a cause of action under state law against any employer or other plan sponsor maintaining the plan (or against an employee of such an employer or sponsor acting within the scope of employment) to the extent that there was direct participation by the employer or other plan sponsor (or employee) in such decision. Declares that this waiver of federal preemption does not apply (that is, ERISA does supersede state law) with respect to: (1) any cause of action against an employer or other plan sponsor maintaining the plan (or against an employee of such an employer or sponsor acting within the scope of employment), except where the employer or plan sponsor (or employee) participated directly in the decision to deny the claim; or (2) a right of recovery, indemnity, or contribution by a person against an employer or other plan sponsor (or such an employee) for damages assessed against the person pursuant to a cause of action under state law allowed by this Act.

Date: 2009-10-26
Topic: Labor (Employee Benefits)
Subject: Health
Preserve Benefits and Jobs Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to: (1) allow a sponsor of a single-employer defined benefit pension plan to elect in 2009 or 2010 extended amortization periods (9 or 15 years) for investment losses incurred in prior years; (2) allow an increase in the valuation range of plan assets; (3) use the funded status of a plan in 2008 to determine benefit restrictions in 2009 and 2010 and prohibit the use of credit balances by pension plans that are under 80% funded in the prior year; (4) exclude plan-related administrative expenses (including investment expenses) from normal cost targets; (5) delay until 2012 the application of certain benefit restrictions to collectively bargained plans; and (6) require a 120% funding target for plans adopting ad hoc amendments that allow lump sum benefits payments and increased plan liabilities. Revises rules relating to information reporting and reportable events. Calculates the amount of any pension plan guarantee by the Pension Benefit Guaranty Corporation (PBGC) using the date of plan termination rather than the date of a plan bankruptcy filing. Amends ERISA provisions relating to multiemployer pension plans to: (1) allow such plans to elect alternative amortization plans and valuation methods in 2009 and 2010 for investment losses; (2) extend by five years the funding improvement period for plans in endangered or critical status; (3) permit multiemployer plans to merge or form alliances with other plans; and (4) increase PBGC guarantees for insolvent plans to increase participant benefits.

Date: 2009-10-27
Topic: Labor (Employee Benefits)
Subject: Labor and employment
Amends the Internal Revenue Code to establish a permanent 6.0% tax rate on wages paid to employees under the Federal Insurance Contributions Act (FICA).

Date: 2009-10-27
Topic: Labor (Employee Benefits)
Subject: Taxation
Back to Work Tax Credit Act - Amends the Internal Revenue Code to allow employers a work opportunity tax credit for hiring long-term unemployed individuals. Defines "long-term unemployed individual" as an individual certified as receiving federal or state unemployment compensation for not less than 26 consecutive weeks during the one-year period ending on the hiring date.

Date: 2009-10-28
Topic: Labor (Employee Benefits)
Subject: Taxation
Keep Americans Working Act - Declares that the purpose of this Act is to keep Americans working by strengthening and expanding short-time compensation programs that provide employers with an alternative to layoffs. Requires the Secretary of Labor to: (1) provide guidance to states in enacting short-term compensation programs; and (2) award start-up grants to state agencies in states that have enacted programs and meet certain requirements. Amends the Internal Revenue Code to define "short-time compensation program" as one in which: (1) participation of an employer is voluntary; (2) an employer reduces the number of hours worked by employees through certifying that such reductions are in lieu of temporary layoffs; (3) an employee whose workweek that has been reduced by at least 10% is eligible for unemployment compensation; (4) an eligible employee may participate in an employer-sponsored job skills training program; and (5) an employer is required to certify that continuation of employee health and retirement benefits will not be affected by participation in the program. Directs the Secretary to make payments to a state's unemployment compensation trust fund for the payment of unemployment compensation if the Secretary approves a state's application for certification to operate a short-time compensation program that requires the maintenance of health and retirement employee benefits.

Date: 2009-11-19
Topic: Labor (Employee Benefits)
Subject: Labor and employment
Sensible Transparency for Retirement Plans Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require a service provider which contracts or makes arrangements with a party in interest for office space, or legal, accounting, or other reasonable services necessary for the establishment or operation of a defined benefit plan and defined contribution pension plan to disclose to the plan administrator: (1) the services to be provided; and (2) the total compensation to be received for them. Requires the plan administrator of an individual account plan that permits a participant or beneficiary to exercise control over account assets to provide to the participant or beneficiary a notice containing the direct fees and expenses charged against the account and information on investment options 10 business days before the participant's initial investment and the effective date of any material change in such information. Adds new requirements for quarterly benefit statements, including specified periodic account information for participants and beneficiaries. Allows plans with 100 or fewer participants and beneficiaries to issue an annual pension benefit statement instead of quarterly statements. Requires the Secretary to make available to: (1) employers educational and compliance materials concerning compliance with requirements for disclosure of investment options to plan participants or beneficiaries; and (2) participants and beneficiaries educational materials to assist them in understanding such disclosures. Prescribes civil penalties for plan administrators or other persons who fail or refuse to provide required pension benefit statements to plan participants or beneficiaries.

Date: 2009-11-19
Topic: Labor (Employee Benefits)
Subject: Labor and employment
Feed All Struggling Americans Act of 2009 - Amends the Food and Nutrition Act of 2008 to exclude from household income for food stamp eligibility purposes any unemployment benefits received for a continuous period exceeding 26 weeks.

Date: 2009-12-01
Topic: Labor (Employee Benefits)
Subject: Agriculture and food