Taxation Of Foreign Income
US Congress 113th Congress
Emergency Unemployment Compensation Extension Act of 2014 [HB-4550]
[Unemployment ]
[Labor, Jobs, Employment ]
[Funding ]
[Grants ]
[Pensions ]
[Taxes ]
[Healthcare ]
[Small Business ]
[Transportation and Motor Vehicles ]
[Infrastructure ]
[Construction ]
[Veterans ]
[Manufacturing ]
[Trade ]
[Energy ]
[Budget and Spending ]
Emergency Unemployment Compensation Extension Act of 2014 - Amends the Supplemental Appropriations Act, 2008 (SAA, 2008) to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before June 1, 2014. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until May 31, 2014, requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act
(continued...)
Spread the world
Gettr US Congress 113th Congress
To establish the Green Bank to assist in the financing of qualified clean energy projects and qualified energy efficiency projects. [HB-4522]
[Energy ]
[Environmental ]
[Finance ]
[Taxes ]
[Budget and Spending ]
[Technology and Innovation ]
[Climate Change ]
Establishes the Green Bank as a federally-owned independent corporation with a 20-year charter. Requires the Secretary of the Treasury to issue Green Bonds in order to provide the Bank with an initial capitalization of $10 billion and to provide additional capitalization of up to $50 billion upon request of the Bank. Requires the Bank to establish a program to provide financial support or risk management for qualifying clean energy or energy efficiency projects. Authorizes the Bank to provide funding for low-interest loans to establish state clean
(continued...)
Spread the world
US Congress 113th Congress
Permanent CFC Look-Through Act of 2014 [HB-4464]
[Taxes ]
[Finance ]
[Trade ]
Permanent CFC Look-Through Act of 2014 - Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income).
Spread the world
US Congress 113th Congress
Permanent Active Financing Exception Act of 2014 [HB-4429]
[Finance ]
[Taxes ]
[Insurance ]
Permanent Active Financing Exception Act of 2014 - Amends the Internal Revenue Code to make permanent the subpart F foreign personal holding company income exemption for income that is derived in the active conduct of a banking, financing, or similar business, as a securities dealer, or in the conduct of an insurance business.
Spread the world
US Congress 113th Congress
To amend the Higher Education Act of 1965 to provide that foreign income be considered in the determination of eligibility for grants and loans under that Act. [HB-3841]
[Student Loans ]
[Education ]
Amends title IV (Student Assistance) of the Higher Education Act of 1965 to include foreign income that is excluded for the purposes of federal income taxes in the determination of a student's need for assistance under title IV.
Spread the world
US Congress 113th Congress
Military Retirement Restoration Act [HB-3793]
[Military ]
[Pensions ]
[Retirement ]
[Taxes ]
[Veterans ]
Military Retirement Restoration Act - Repeals the provision of the Bipartisan Budget Act of 2013 that reduces the cost-of-living adjustment to the retirement pay of members of the Armed Forces under age 62. Amends the Internal Revenue Code to treat a foreign corporation managed and controlled, directly or indirectly, primarily in the United States as a domestic corporation for U.S. tax purposes if the stock of such corporation is regularly traded on an established securities market or the aggregate gross assets of such corporation during the taxable
(continued...)
Spread the world
US Congress 113th Congress
Sequester Delay and Stop Tax Haven Abuse Act [HB-3666]
[Finance ]
[Taxes ]
[Budget and Spending ]
[International ]
[Law Enforcement ]
[Trade ]
[Crime ]
Sequester Delay and Stop Tax Haven Abuse Act - Title I: Extension of Sequestration - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 to: (1) repeal the across-the-board reductions in discretionary spending mandated by such Act in FY2014 and FY2015, and (2) increase the budget authority in FY2016 for the security and nonsecurity budget categories. Title II: Deterring the Use of Tax Havens for Tax Evasion - Authorizes the Secretary of the Treasury to impose restrictions on foreign jurisdictions or financial institutions operating
(continued...)
Spread the world
US Congress 113th Congress
End Polluter Welfare Act of 2013 [HB-3574]
[Energy ]
[Environmental ]
[Taxes ]
[Trade ]
[Budget and Spending ]
[Climate Change ]
[Transportation and Motor Vehicles ]
[Mining ]
End Polluter Welfare Act of 2013 - Amends the Outer Continental Shelf Lands Act and the Energy Policy Act of 2005 to repeal the authority of the Secretary of the Interior to reduce or eliminate royalty payments for oil and natural gas leases in the Outer Continental Shelf. Amends the Mineral Leasing Act to increase minimum royalty payments for coal, oil, and natural gas leases. Repeals the program for ultra-deepwater and unconventional natural gas and other petroleum resource exploration and production. Amends the Oil Pollution Act to eliminate
(continued...)
Spread the world
US Congress 113th Congress
Internet Gambling Regulation and Tax Enforcement Act of 2013 [HB-3491]
[Gaming ]
[Taxes ]
[Arts and Culture ]
[Funding ]
[Grants ]
[Social Security ]
[Education ]
[Technology and Innovation ]
Internet Gambling Regulation and Tax Enforcement Act of 2013 - Amends the Internal Revenue Code, with respect to the taxation of Internet gambling transactions, to: impose a tax on Internet gambling licensees equal to 4% of all funds deposited by their customers while located within the United States into accounts maintained by such licensees; impose an additional 50% tax on unauthorized bets or wagers; require Internet gambling licensees to keep daily records of gambling deposits and file informational returns identifying themselves and the
(continued...)
Spread the world
US Congress 113th Congress
End Welfare for Big Oil Act of 2013 [HB-2956]
[Energy ]
[Taxes ]
[Budget and Spending ]
[Environmental ]
[Climate Change ]
End Welfare for Big Oil Act of 2013 - Amends the Internal Revenue Code to limit or repeal certain tax benefits for major integrated oil companies (defined as companies with annual gross receipts over $1 billion and an average daily worldwide production of crude oil of at least 500,000 barrels or certain successors in interest of such companies), including: (1) the foreign tax credit for companies that are dual capacity taxpayers; (2) the tax deduction for income attributable to the production, transportation, or distribution of oil, natural gas,
(continued...)
Spread the world
US Congress 113th Congress
Real Estate Investment and Jobs Act of 2013 [HB-2870]
[Real Estate ]
[Labor, Jobs, Employment ]
[Taxes ]
[Economic Development ]
Real Estate Investment and Jobs Act of 2013 - Amends the Internal Revenue Code to increase from 5% to 10% the allowable ownership interest in real estate investment trust (REIT) stock for purposes of tax exemptions allowed by the Foreign Investment in Real Property Tax Act relating to foreign investment in United States real property interests.
Spread the world
US Congress 113th Congress
Freedom to Invest Act of 2013 [HB-2862]
[Taxes ]
[Labor, Jobs, Employment ]
[Finance ]
Freedom to Invest Act of 2013 - Amends the Internal Revenue Code to: (1) extend the election allowed to a U.S. corporation to deduct dividends received from a controlled foreign corporation to the corporation's last taxable year beginning before the enactment of this Act or the first taxable year beginning during the one-year period beginning on such enactment date, and (2) reduce the amount of such tax deduction for corporations that fail to maintain specified employment levels for full-time U.S. employees.
Spread the world
US Congress 113th Congress
American Jobs Act of 2013 [HB-2821]
[Infrastructure ]
[Finance ]
[Labor, Jobs, Employment ]
[Taxes ]
[Transportation and Motor Vehicles ]
[Budget and Spending ]
[Small Business ]
[Community Development ]
[Unemployment ]
[Construction ]
[Energy ]
[Law Enforcement ]
[Education ]
[Funding ]
[Grants ]
[Economic Development ]
[Crime ]
American Jobs Act of 2013 - Prohibits the use of funds made available by this Act for a project for the construction, alteration, maintenance, or repair of a public building or public work unless all of the iron, steel, and manufactured goods used in such project are produced in the United States (Buy American). Waives such prohibition in cases where: (1) the prohibition would be inconsistent with the public interest; (2) iron, steel, and the relevant manufactured goods are not produced in the United States in sufficient and reasonably available
(continued...)
Spread the world
US Congress 113th Congress
Stop Outsourcing and Create American Jobs Act of 2013 [HB-2740]
[Finance ]
[Labor, Jobs, Employment ]
[Taxes ]
[Trade ]
[Budget and Spending ]
[Small Business ]
[Manufacturing ]
[Economic Development ]
[Funding ]
Stop Outsourcing and Create American Jobs Act of 2013 - Directs the Secretary of the Treasury to develop and publish a list of countries that are tax havens for corporations. Amends the Internal Revenue Code to increase the penalties on corporations for: (1) underpayment of tax involving an undisclosed foreign financial asset located in a tax haven country; (2) reportable transaction understatements involving transactions in a tax haven country; and (3) fraud, tax evasion, or false statements involving transactions in a tax haven country. Grants
(continued...)
Spread the world
US Congress 113th Congress
Protect American Investments Act of 2013 [HB-2546]
[Finance ]
[Taxes ]
[Trade ]
[Investments ]
[International ]
Protect American Investments Act of 2013 - Prohibits a U.S.-based company, entity, or person from paying a financial transaction tax imposed by a foreign country on any covered financial transaction. Defines "covered financial transaction" as a financial transaction occurring on a U.S. exchange or over-the-counter within the United States, notwithstanding the nationality of the issuer of such security or the residence of any party to the transaction. Requires the Secretary of the Treasury to: (1) promulgate regulations or other guidance to carry
(continued...)
Spread the world
US Congress 113th Congress
Fair Tax Act of 2013 [HB-25]
[Taxes ]
[Budget and Spending ]
[Medicare and Medicaid ]
[Social Security ]
[Healthcare ]
[Senior Citizens ]
[Poverty ]
Fair Tax Act of 2013 - Repeals the income tax, employment tax, and estate and gift tax. Redesignates the Internal Revenue Code of 1986 as the Internal Revenue Code of 2013. Imposes a national sales tax on the use or consumption in the United States of taxable property or services. Sets the sales tax rate at 23% in 2015, with adjustments to the rate in subsequent years. Allows exemptions from the tax for property or services purchased for business, export, or investment purposes, and for state government functions. Sets forth rules relating to:
(continued...)
Spread the world
US Congress 113th Congress
Bowles-Simpson Plan of Lowering America's Debt Act [HB-243]
[Budget and Spending ]
[Taxes ]
[Labor, Jobs, Employment ]
[Finance ]
[Real Estate ]
[Energy ]
Bowles-Simpson Plan of Lowering America's Debt Act - Prohibits the total amount of appropriations to the White House for the Executive Office of the President, to the President, and to Congress for FY2014-FY2018 from exceeding 85% of the total amount of such appropriations for FY2013. Eliminates cost-of-living adjustments (COLA) for Members of Congress during FY2014-FY2016. Amends the Continuing Appropriations Act, 2011 to extend through December 31, 2015, the freeze on any COLA to the pay of certain federal civilian employees (thus extending such
(continued...)
Spread the world
US Congress 113th Congress
Cuba Reconciliation Act [HB-214]
[International ]
[Telecommunications ]
[Taxes ]
[Trade ]
Cuba Reconciliation Act - Amends the Foreign Assistance Act of 1961 to repeal the embargo placed upon all trade with Cuba. Amends the Internal Revenue Code to declare the denial of foreign tax credit inapplicable to Cuba.Permits: (1) installation and maintenance of telecommunications equipment and facilities in Cuba, including telecommunications services between the United States and Cuba; and (2) travel to and from Cuba by U.S. citizens or residents. Requires the U.S. Postal Service to provide direct mail service to and from Cuba.
Spread the world
US Congress 113th Congress
Partnership to Build America Act of 2013 [HB-2084]
[Infrastructure ]
[Transportation and Motor Vehicles ]
[Telecommunications ]
[Energy ]
[Water ]
[Education ]
[Taxes ]
[Budget and Spending ]
[Construction ]
[Economic Development ]
Partnership to Build America Act of 2013 - Establishes the American Infrastructure Fund (AIF) as a wholly-owned government corporation to provide bond guarantees and make loans to state and local governments and non-profit infrastructure providers for transportation, energy, water, communications, or educational facility infrastructure projects (Qualified Infrastructure Projects [QIPs]). Requires AIF also to make equity investments in QIPs such entities sponsor. Directs the Secretary of the Treasury, acting through the AIF, to issue American Infrastructure
(continued...)
Spread the world
US Congress 113th Congress
Stop Taxing American Assistance to Afghanistan Act [HB-2008]
[International ]
[Taxes ]
[Trade ]
[National Security ]
Stop Taxing American Assistance to Afghanistan Act - Prohibits U.S. assistance for Afghanistan unless the United States and Afghanistan enter into a bilateral agreement which provides that work performed in Afghanistan by U.S. contractors is exempt from taxation by the government of Afghanistan. Authorizes the President to waive such prohibition if in the U.S. national interest. Makes such prohibition inapplicable to a contract: (1) under which the contractor or subcontractor is not a U.S. national, or (2) involving commercial operations of U.S.
(continued...)