Law and Government Legislation regarding 'Insurance premiums' in Federal Government

Eagle Employers Act - Amends the Internal Revenue Code to allow a taxpayer certified as an Eagle employer by the Secretary of the Treasury a tax credit for one percent of such employer's taxable income. Defines an " Eagle employer" as any taxpayer who: (1) maintains its headquarters in the United States; (2) pays at least 60% of the health care premiums of its employees; (3) maintains or increases the number of its full-time workers in the United States relative to its full-time workers outside of the United States; (4) provides full differential salary and insurance benefits for all National Guard and Reserve employees called to active duty; and (5) provides its employees with a certain level of compensation and retirement benefits.

Homeowners Insurance Assistance Act of 2007 - Amends the Internal Revenue Code to allow individual taxpayers in certain hurricane disaster areas a tax credit for 50% of their homeowner insurance premiums, up to $250 annually.

Food and Energy Security Act of 2007 - Revises agricultural and related programs and provisions respecting: (1) producer income; (2) conservation; (3) trade; (4) nutrition; (5) credit; (6) rural development and investment; (7) research and related matters; (8) forestry; (9) energy; (10) livestock marketing; and (11) agricultural security.

Equity for Our Nation's Self Employed Act of 2007 - Amends the Internal Revenue Code to allow self-employed individuals to deduct health insurance costs in computing the tax on self-employment income.

Health Insurance Affordability Act of 2007 - Amends the Internal Revenue Code to allow individual taxpayers a tax deduction for health insurance costs.

Amends the Internal Revenue Code to extend through 2008 the Indian employment tax credit and the accelerated depreciation of business property used on Indian reservations.

Amends the Internal Revenue Code to extend through 2008 the Indian employment tax credit and the accelerated depreciation of business property used on Indian reservations.

Middle Class Tax Relief Act of 2007 - Amends the Internal Revenue Code to make permanent the tax deductions for: (1) state and local general sales taxes; (2) mortgage insurance premiums; and (3) qualified tuition and related expenses. Makes permanent provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 that increased dollar limitations on the tax credit for household and dependent care expenses.

Children Come First Act of 2007 - Amends title XXI (State Children's Health Insurance Program) (SCHIP) of the Social Security Act to prohibit SCHIP payments for children in families with income between 200% and 300% of the poverty line (higher income families) unless: (1) health insurance coverage for the family is demonstrably unattainable or unaffordable; and (2) the state SCHIP plan permits the family to receive child health assistance through specified optional premium assistance rather than through Medicaid or otherwise.

Caregiver Assistance and Relief Effort Act of 2007 or the CARE Act of 2007 - Amends the Older Americans Act of 1965 to increase and extend, through FY2011, the authorization of appropriations for the national family caregiver support program, including caregiver support programs for Native Americans.

Amends the Internal Revenue Code to: (1) allow caregivers a tax credit for family members with long-term care needs; (2) allow a tax deduction for long-term care insurance premiums; and (3) apply certain consumer protection provisions to long-term care insurance contracts.

Equity for Our Nation's Self Employed Act of 2007 - Amends the Internal Revenue Code to allow self-employed individuals to deduct health insurance costs in computing the tax on self-employment income.

Amends the Internal Revenue Code to expand the eligibility of certain small insurance companies (other than life insurance companies) for the alternative corporate income tax by increasing the premium limitation used to determine such eligibility to $1.971 million (from $1.2 million), with an annual inflation adjustment to that increased amount after 2007.

Health Insurance Tax Relief Act of 2007 - Amends the Internal Revenue Code to: (1) allow individual taxpayers a refundable tax credit for health insurance costs paid for the benefit of the taxpayer, the taxpayer's spouse, and dependents; (2) require business taxpayers who receive payments for certain employee health insurance coverage to file informational returns; and (3) direct the Secretary of the Treasury to make advance payments of health insurance tax credit amounts to health insurance providers.

Affordable Health Care for Americans Act of 2007 - Amends the Internal Revenue Code to allow a tax deduction from gross income for the health insurance costs of an individual taxpayer, the taxpayer's spouse, and dependents (available whether or not a taxpayer itemizes deductions).

Long-Term Care Tax Reduction Act of 2007 - Amends the Internal Revenue Code to exclude from gross income distributions from an individual retirement account and other tax-exempt retirement plans used to pay long-term care insurance premiums.

Medicare Equity and Accessibility Act of 2007 - Amends part B (Supplementary Medical Insurance) of title XVIII (Medicare) of the Social Security Act with respect to certain factors and indices in geographic adjustments to the fee schedule for determination of payments for physicians' services.

Directs the Secretary of Health and Human Services to increase the practice expense geographic index to 1.0 for any location for which the practice expense geographic index is less than 1.0.

Repeals the current termination date in order to extend permanently the 1.0 floor for the work expense geographic index.

Freedom From Unnecessary Litigation Act of 2007 - Amends the Internal Revenue Code to: (1) allow a tax credit for insurance purchased to cover the costs of a negative outcome from surgery, including negative outcomes caused by physician malpractice; and (2) exclude from gross income medical malpractice awards granted in binding arbitration.

Comprehensive Health Care Reform Act of 2007- Amends the Internal Revenue Code to: (1) revise the tax credit for the health insurance costs of a taxpayer, the taxpayer's spouse, and dependents to increase the amount of, and expand eligibility criteria for, such credit; (2) permit up to $500 of unused health benefits under a health flexible spending arrangement to be carried over to a succeeding plan year or paid directly to an employee as compensation; (3) revise the tax deduction for payments to a health savings account to eliminate the requirement for coverage under a high deductible health plan; and (4) repeal the 7.5% threshold limitation on the tax deduction of medical and dental expenses.

Patriot Employers Act - Amends the Internal Revenue Code to allow a taxpayer certified as a Patriot employer by the Secretary of the Treasury a tax credit for one percent of such employer's taxable income. Defines a "Patriot employer" as any taxpayer who: (1) maintains its headquarters in the United States; (2) pays at least 60% of the health care premiums of its employees; (3) observes a policy requiring neutrality in employee organizing drives; (4) maintains or increases the number of its full-time workers in the United States relative to its full-time workers outside of the United States; (5) provides full differential salary and insurance benefits for all National Guard and Reserve employees called to active duty; and (6) provides its employees with a certain level of compensation and retirement benefits.

Life Insurance Fairness for Travelers Act of 2007 - Amends the Terrorism Risk Insurance Act of 2002 to require an insurer to make available, in all of its life insurance policies for an insured who is either a U.S. citizen or lawful permanent resident, coverage that neither considers past, nor precludes future, lawful foreign travel by the insured.

Prohibits the insurer from: (1) declining such coverage based on past or future lawful foreign travel by the insured; or (2) charging a premium for the coverage that is excessive and not based on a good faith actuarial analysis.

Allows declination of or limited coverage for travel to foreign destinations for which serious health-related warnings have been issued, or in which an ongoing military conflict or serious unlawful situation is taking place.