Latest Action: 04/10/2008 - Read twice and referred to the Committee on Finance.

Bill Text
A bill to amend the Internal Revenue Code of 1986 to allow a continuous levy on payments to Medicaid providers and suppliers.

4/10/2008--Introduced.

Medicaid Levy Enhancement Act - Amends the Internal Revenue Code to impose a continuous levy on payments to Medicaid providers and suppliers for delinquent taxes owed by such providers and suppliers.

Latest Action: 04/10/2008 - Referred to the House Committee on Ways and Means.

Bill Text
To amend the Internal Revenue Code of 1986 to allow a continuous levy on payments to Medicaid providers and suppliers.

4/10/2008--Introduced.

Medicaid Levy Enhancement Act - Amends the Internal Revenue Code to impose a continuous levy on payments to Medicaid providers and suppliers for delinquent taxes owed by such providers and suppliers.

Latest Action: 04/16/2008 - Received in the Senate and Read twice and referred to the Committee on Finance.

Bill Text
To amend the Internal Revenue Code of 1986 to conform return preparer penalty standards, delay implementation of withholding taxes on government contractors, enhance taxpayer protections, assist low-income taxpayers, and for other purposes. 4/15/2008--Passed House amended.    (There are 2 other summaries) Taxpayer Assistance and Simplification Act of 2008 - (Sec. 2) Amends the Internal Revenue Code to modify the standards for imposing penalties on tax return preparers for understatements of tax to require: (1) substantial authority for a position with respect to an item on a tax return if such position was not disclosed with the return; and (2) a reasonable basis for a position that was disclosed with the return. Requires tax return preparers to have a reasonable belief that a position with respect to a tax shelter or a reportable transaction (a transaction having a potential for tax avoidance or evasion) will more likely than not be sustained on [...]

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Latest Action: 04/15/2008 - Received in the Senate and Read twice and referred to the Committee on Homeland Security and Governmental Affairs.

Bill Text
To prohibit the awarding of a contract or grant in excess of the simplified acquisition threshold unless the prospective contractor or grantee certifies in writing to the agency awarding the contract or grant that the contractor or grantee has no seriously delinquent tax debts, and for other purposes. 4/14/2008--Passed House amended.    (There are 2 other summaries) (This measure has not been amended since it was reported to the House on April 10, 2008. The summary of that version is repeated here.)Contracting and Tax Accountability Act of 2008 - Establishes a policy that no U.S. government contracts or grants should be awarded to individuals or companies with seriously delinquent tax debts.Requires a person who has such a debt to be proposed for debarment from any federal government contract unless such requirement is waived by a federal agency head. Requires an agency head that issues an invitation for bids or a request for [...]

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Latest Action: 12/19/2007 - Read twice and referred to the Committee on Homeland Security and Governmental Affairs.

Bill Text
A bill to prohibit the awarding of a contract or grant in excess of the simplified acquisition threshold unless the prospective contractor or grantee certifies in writing to the agency awarding the contract or grant that the contractor or grantee has no seriously delinquent tax debts, and for other purposes.

12/19/2007--Introduced.

Contracting and Tax Accountability Act of 2007 - Prohibits any person who has a seriously delinquent tax debt from obtaining a federal government contract or grant. Requires federal agency heads to require prospective contractors or grantees to: (1) certify that they do not have such a debt; and (2) authorize the Secretary of the Treasury to disclose information describing whether such contractors or grantees have such a debt.

Defines "seriously delinquent tax debt" and an outstanding tax debt for which a notice of lien has been filed in public records.

Latest Action: 02/25/2008 - Referred to the Subcommittee on Commercial and Administrative Law.

Bill Text
To include Medicare provider payments in the Federal Payment Levy Program, to require the Department of Health and Human Services to offset Medicare provider payments by the amount of the provider's delinquent Federal debt, and for other purposes. 12/5/2007--Introduced. Medicare Provider Accountability Act - Directs the Centers for Medicare and Medicaid Services to: (1) take all necessary steps to participate in the Federal Payment Levy Program as soon as possible; and (2) ensure that at least 50% of all payments under parts A (Hospital Insurance) and B (Supplementary Medical Insurance) of title XVIII (Medicare) of the Social Security Act are processed through such program within one year of enactment of this Act, and all remaining payments within two years.Requires the Department of Health and Human Services to offset Medicare provider payments by the amount of the provider's delinquent federal debt.Amends the Internal Revenue Code to make notice and opportunity [...]

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Latest Action: 11/16/2007 - Sponsor introductory remarks on measure. (CR S14640)

Bill Text
A bill to amend the Internal Revenue Code of 1986 to simplify, modernize, and improve public notice of and access to tax lien information by providing for a national, Internet accessible, filing system for Federal tax liens, and for other purposes. 11/16/2007--Introduced. Good Government Contractor Act of 2007 - Repeals provisions of the Tax Increase Prevention and Reconciliation Act of 2005 requiring government agencies to withhold 3% of payments due contractors providing goods and services to such agencies. Requires the Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council to (1) amend the Federal Acquisition Regulation (FAR) to require prospective contractors to be free of any tax debt, to require contracting officers to access the national federal tax lien registry and the federal tax conviction database established by this Act in making a determination of responsibility with respect to any prospective contractor, and to establish as [...]

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Latest Action: 06/12/2007 - Sponsor introductory remarks on measure. (CR S7548)

Bill Text
A bill to amend the Internal Revenue Code of 1986 to provide tax relief and protections to military personnel, and for other purposes. 6/12/2007--Introduced. Defenders of Freedom Tax Relief Act of 2007 - Amends Internal Revenue Code provisions relating to military personnel to: (1) extend the limitation period for filing tax refund claims resulting from Department of Veterans Affairs (VA) disability determinations; (2) make permanent the taxpayer election to treat combat zone compensation as earned income for purposes of the earned income tax credit; (3) treat differential wage payments made to active duty members of the uniformed services as wages for retirement plan purposes; (4) make permanent the exemption from the 10% penalty for premature retirement plan distributions made by active duty military personnel; (5) treat state payments to members of the uniformed services as qualified military benefits for purposes of the tax exclusion of such benefits; (6) make permanent [...]

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Latest Action: 05/16/2007 - Referred to the House Committee on Ways and Means.

Bill Text
To amend the Internal Revenue Code of 1986 to curb tax abuses by disallowing tax benefits claimed to arise from transactions without substantial economic substance, and for other purposes. 5/16/2007--Introduced. Abusive Tax Shelter Shutdown and Taxpayer Accountability Act of 2007 - Amends the Internal Revenue Code to revise or add provisions relating to tax shelter activity, including provisions to: (1) define "economic substance" for purposes of evaluating tax shelter transactions; (2) increase penalties for large entities and high net-worth individuals for failure to disclose certain tax shelter transactions; (3) impose penalties for understatements of tax due to transactions lacking economic substance; (4) deny material tax advisors a claim of privilege as to the identity of a client; (5) revise standards for the penalty for understatement of tax liability by income tax return preparers and increase the penalties for such understatements; (6) revise and increase [...]

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Latest Action: 05/03/2007 - Sponsor introductory remarks on measure. (CR S5600-5601)

Bill Text
A bill to include Medicare provider payments in the Federal Payment Levy Program, to require the Department of Health and Human Services to offset Medicare provider payments by the amount of the provider's delinquent Federal debt, and for other purposes. 5/3/2007--Introduced. Medicare Provider Accountability Act - Directs the Centers for Medicare and Medicaid Services to: (1) take all necessary steps to participate in the Federal Payment Levy Program as soon as possible; and (2) ensure that at least 50% of all payments under parts A (Hospital Insurance) and B (Supplementary Medical Insurance) of title XVIII (Medicare) of the Social Security Act are processed through such program within one year of enactment of this Act, and all remaining payments within two years. Requires the Department of Health and Human Services to offset Medicare provider payments by the amount of the provider's delinquent federal debt. Amends the Internal Revenue Code to make notice and [...]

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Latest Action: 04/30/2007 - Referred to the Subcommittee on Government Management, Organization, and Procurement.

Bill Text
To require potential Federal contractors to certify they owe no Federal tax debt.

4/20/2007--Introduced.

Federal Contractor Accountability Act of 2007 - Prohibits a federal agency from awarding a contract to a prospective contractor, extending an existing contract, or issuing an order for goods and services to such contractor without a written certification that such contractor owes no federal tax debt (i.e., tax delinquencies).

Requires a prospective contractor submitting an offer to an agency to include a certification as to whether such contractor has, within the preceding three years, been convicted of, or suffered a civil judgment for, violating any tax law or failing to pay any tax or has been notified of any delinquent taxes or unsatisfied tax liens.

Latest Action: 04/17/2007 - Sponsor introductory remarks on measure. (CR S4604-4606)

Bill Text
A bill to amend the Internal Revenue Code of 1986 to simplify, modernize, and improve public notice of and access to tax lien information by providing for a national, Internet accessible, filing system for Federal tax liens, and for other purposes.

4/17/2007--Introduced.

Tax Lien Simplification Act - Amends the Internal Revenue Code to revise procedures for the filing of federal tax liens.

Direct the Secretary of the Treasury to establish and maintain a federal tax lien registry, in lieu of filing tax liens in local jurisdictions, which would be accessible to and searchable by the public through the Internet at no cost.

Establishes the priority of a federal tax lien based upon the date and time of the filing of a notice of lien in the federal tax lien registry.

Reduces the period for releasing satisfied or unenforceable tax liens from 30 to 10 days.

Latest Action: 03/29/2007 - Read twice and referred to the Committee on Finance.

Bill Text
A bill to promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States. 3/29/2007--Introduced. Fair Tax Act of 2007 - Repeals the income tax, employment tax, and estate and gift tax. Redesignates the Internal Revenue Code of 1986 as the Internal Revenue Code of 2007. 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 2009, 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: (1) the collection and remittance of the sales tax; and (2) credits and refunds. Allows families a sales tax rebate.Grants states the primary authority for the collection [...]

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Latest Action: 04/18/2007 - Received in the Senate and Read twice and referred to the Committee on Finance.

Bill Text
To amend the Internal Revenue Code of 1986 to enhance taxpayer protections and outreach. 4/17/2007--Passed House amended.    (There is 1 other summary) Taxpayer Protection Act of 2007 - Amends Internal Revenue Code provisions relating to tax administration and taxpayer protections. (Sec. 2) Allows married couples who file a joint tax return to elect to conduct their business activities as a qualified joint venture without being treated as a partnership. Defines "qualified joint venture" as a trade or business entity in which the only members are a husband and wife who materially participate in such venture. Allows participating spouses to conduct their individual business activities as sole proprietors and divides their items of income and expense in accordance with their respective interests in such venture. (Sec. 3) Requires the Secretary of the Treasury to notify a taxpayer of: (1) any unauthorized use of such taxpayer's identity [...]

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Latest Action: 11/08/2007 - Received in the House.

Bill Text
A bill to ensure proper oversight and accountability in Federal contracting, and for other purposes. 11/7/2007--Passed Senate amended.    (There is 1 other summary) Accountability in Government Contracting Act of 2007 - Title I: Acquisition Workforce - (Sec. 101) Amends the Office of Federal Procurement Policy Act to require the Administrator for Federal Procurement Policy to: (1) designate a member of the Senior Executive Service as the Associate Administrator for Workforce Programs, in the Federal Acquisition Institute, to oversee government-wide acquisition workforce activities; and (2) establish a government-wide acquisition intern program. Sets forth requirements for program course work.Requires: (1) the Administrator to establish a government-wide Contingency Contracting Corps that shall be available for deployment in responding to disasters and contingency operations; (2) the Administrator to report to specified congressional committees,[...]

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Latest Action: 02/12/2007 - Sponsor introductory remarks on measure. (CR S1855-1857)

Bill Text
A bill to reduce the Federal budget deficit, and for other purposes. 2/12/2007--Introduced. Act for Our Kids - Repeals the Television Broadcasting to Cuba Act. Amends the Cuban Liberty and Democratic Solidarity (LIBERTAD) Act of 1996 to prohibit federal funding of television broadcasting to Cuba. Terminates the U.S. Court of Federal Claims. Requires federal agencies to reduce administrative expenses. Eliminates the Medicare Advantage Regional Plan Stabilization (SLUSH) Fund. Amends the federal criminal code to prohibit profiteering and fraud involving a contract or the provision of goods or services in connection with a war or military action. Requires: (1) suspension and debarment of unethical contractors; (2) disclosure by federal agencies, upon request, to the appropriate committee chairman or ranking member of audit reports regarding federal contractors; and (3) public access to information on federal contractor penalties and [...]

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Latest Action: 01/22/2007 - Read twice and referred to the Committee on Finance.

Bill Text
A bill to amend the Fair Labor Standards Act of 1938 to provide for an increase in the Federal minimum wage, and for other purposes. 1/22/2007--Introduced. Minimum Wage Act of 2007 - Amends the Fair Labor Standards Act of 1938 to increase the federal minimum wage to: (1) $5.85 an hour, beginning on the 60th day after enactment of this Act; (2) $6.55 an hour, beginning 12 months after that 60th day; and (3) $7.25 an hour, beginning 24 months after that 60th day.Amends the Internal Revenue Code to: (1) make permanent accelerated cost recovery provisions for qualified leasehold improvement and restaurant property; (2) permit certain small businesses with gross receipts of not more than $10 million to use cash accounting methods and be exempt from the requirement of using inventories; (3) allow employers the work opportunity tax credit for hiring certain restaurant workers between the ages of 16 and 20; (4) set forth a definition and rules for evaluating the economic substance [...]

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Latest Action: 01/22/2007 - Committee on Finance. Original measure reported to Senate by Senator Baucus. With written report No. 110-1. Additional views filed.

Bill Text
An original bill to amend the Internal Revenue Code of 1986 to provide additional tax incentives to employers and employees of small businesses, and for other purposes. 1/22/2007--Reported to Senate without amendment, 1st committee reporting.    (There is 1 other summary) (This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.) Small Business and Work Opportunity Act of 2007 - Title I: Small Business Tax Relief Provisions - Subtitle A: General Provisions - (Sec. 101) Amends the Internal Revenue Code to extend through 2010 the increased expensing allowance for small business assets. (Sec. 102) Extends through March 2008 accelerated depreciation of qualified leasehold and restaurant improvement property. Revises the definition of "qualified restaurant property" to eliminate the requirement that improvements to restaurant property must be [...]

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Latest Action: 01/04/2007 - Referred to the House Committee on Ways and Means.

Bill Text
To promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States. 1/4/2007--Introduced. Fair Tax Act of 2007 - Repeals the income tax, employment tax, and estate and gift tax. Redesignates the Internal Revenue Code of 1986 as the Internal Revenue Code of 2007. 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 percent in 2009, 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: (1) the collection and remittance of the sales tax; and (2) credits and refunds. Allows families a sales tax rebate.Grants states the primary authority for the collection [...]

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