To restore States’ sovereign rights to enforce State and local sales and use tax laws, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.
This Act may be cited as the “Marketplace Fairness Act of 2013″.

SECTION 2. AUTHORIZATION TO REQUIRE COLLECTION OF SALES AND USE TAXES.

1. STREAMLINED SALES AND USE TAX AGREEMENT.-Each Member State under the Streamlined Sales and Use Tax Agreement is authorized to require all sellers not qualifying for the small seller exception described in subsection (c) to collect and remit sales and use taxes with respect to remote sales sourced to that Member State pursuant to the provisions of the Streamlined Sales and Use Tax Agreement, but only if the Streamlined Sales and Use Tax Agreement includes the minimum simplification requirements in subsection (b)(2). A State may exercise authority under this Act beginning 90 days after the State publishes notice of the State’s intent to exercise the authority under this Act, but no earlier than the first day of the calendar quarter that is at least 90 days after the date of the enactment of this Act. 
2. ALTERNATIVE.-A State that is not a Member State under the Streamlined Sales and Use Tax Agreement is authorized notwithstanding any other provision of law to require all sellers not qualifying for the small seller exception described in subsection (c) to collect and remit sales and use taxes with respect to remote sales sourced to that State, but only if the State adopts and implements the minimum simplification requirements in paragraph (2). Such authority shall commence beginning no earlier than the first day of the calendar quarter that is at least 6 months after the date that the State­
   1. enacts legislation to exercise the authority granted by this Act-
      1. specifying the tax or taxes to which such authority and the minimum simplification requirements in paragraph (2) shall apply;
      2. specifying the products and services otherwise subject to the tax or taxes identified by the State under subparagraph (A) to which the authority of this Act shall not apply; and
   2. implements each of the following minimum simplification requirements:
      1. Provide­
         1. a single entity within the State responsible for all State and local sales and use tax administration, return processing, and audits for remote sales sourced to the State;
         2. a single audit of a remote seller for all State and local taxing jurisdictions within that State; and
         3. a single sales and use tax return to be used by remote sellers to be filed with the single entity responsible for tax administration.

         A State may not require a remote seller to file sales and use tax returns any more frequently than returns are required for nonremote sellers. No local jurisdiction may require a remote seller to submit a sales and use tax return or to collect sales and use taxes other than as provided by this paragraph.

       

      1. Provide a uniform sales and use tax base among the State and the local taxing jurisdictions within the State pursuant to paragraph(1).

       

      1. Source all interstate sales in compliance with the sourcing definition set forth in section 4(7).

       

      1. Provide­
         1. information indicating the taxability of products and services along with any product and service exemptions from sales and use tax in the State and a rates and boundary database;
         2. software free of charge for remote sellers that calculates sales and use taxes due on each transaction at the time the transaction is completed, that files sales and use tax returns, and that is updated to reflect rate changes as described subparagraph (H); and
         3. certification procedures for persons to be approved as certified software providers.

         For purposes of clause (iii), the software provided by certified software providers shall be capable of calculating and filing sales and use taxes in all States qualified under this Act.

       

      1. Relieve remote sellers from liability to the State or locality for the incorrect collection, remittance, or noncollection of sales and use taxes, including any penalties or interest, if the liability is the result of an error or omission made by a certified software provider.

       

      1. Relieve certified software providers from liability to the State or locality for the incorrect collection, remittance, or noncollection of sales and use taxes, including any penalties or interest, if the liability is the result of misleading or inaccurate information provided by a remote seller.

       

      1. Relieve remote sellers and certified software providers from liability to the State or locality for incorrect collection, remittance, or noncollection of sales and use taxes, including any penalties or interest, if the liability is the result of incorrect information or software provided by the State.

       

      1. Provide remote sellers and certified software providers with 90 days notice of a rate change by the State or any locality in the State and update the information described in subparagraph (D)(i) accordingly and relieve any remote seller or certified software provider from liability for collecting sales and use taxes at the immediately preceding effective rate during the 90-day notice period if the required notice is not provided.
3. SMALL SELLER EXCEPTION.-A State is authorized to require a remote seller to collect sales and use taxes under this Act only if the remote seller has gross annual receipts in total remote sales in the United States in the preceding calendar year exceeding $1,000,000. For purposes of determining whether the threshold in this sub­section is met-
   1. the sales of all persons related within the meaning of subsections (b) and (c) of section 267 or section 707(b)(1) of the Internal Revenue Code of 1986 shall be aggregated; or
   2. persons with 1 or more ownership relationships shall also be aggregated if such relationships were designed with a principal purpose of avoiding the application of these rules.

SECTION 3. LIMITATIONS.

1. IN GENERAL.-Nothing in this Act shall be construed as­
   1. subjecting a seller or any other person to franchise, income, occupation, or any other type of taxes, other than sales and use taxes;
   2. affecting the application of such taxes; or
   3. enlarging or reducing State authority to impose such taxes.
2. NO EFFECT ON NEXUS.-This Act shall not be construed to create any nexus between a person and a State or locality.
3. LICENSING AND REGULATORY REQUIREMENTS.­Nothing in this Act shall be construed as permitting or prohibiting a State from­
   1. licensing or regulating any person;
   2. requiring any person to qualify to transact intrastate business;
   3. subjecting any person to State or local taxes 24 not related to the sale of goods or services; or
   4. exercising authority over matters of interstate commerce.
4. NO NEW TAXES.-Nothing in this Act shall be construed as encouraging a State to impose sales and use taxes on any goods or services not subject to taxation prior to the date of the enactment of this Act.
5. NO EFFECT ON INTRASTATE SALES.-The provisions of this Act shall apply only to remote sales and shall not apply to intrastate sales or intrastate sourcing rules. States granted authority under section 2(a) shall comply with all intrastate provisions of the Streamlined Sales and Use Tax Agreement.
6. NO EFFECT ON MOBILE TELECOMMUNICATIONS 14 SOURCING ACT.- Nothing in this Act shall be construed as altering in any manner or preempting the Mobile Telecommunications Sourcing Act (4 U.S.C. 116-126).

SECTION 4. DEFINITIONS AND SPECIAL RULES.
In this Act:

1. CERTIFIED SOFTWARE PROVIDER.-The term “certified software provider” means a person that­
   1. provides software to remote sellers to facilitate State and local sales and use tax compliance pursuant to section 2(b)(2)(D); and
   2. is certified by a State to so provide such software
2. LOCALITY; Local.-The terms “locality” and “local” refer to any political subdivision of a State.
3. MEMBER STATE.-The term “Member State”-
   1. means a Member State as that term is used under the Streamlined Sales and Use Tax Agreement as in effect on the date of the enactment of this Act; and
   2. does not include any associate member under tfe Streamlined Sales and Use Tax Agreement.
4. PERSON.-The term “person” means an individual, trust, estate, fiduciary, partnership, corporation, limited liability company, or other legal entity, and a State or local government.
5. REMOTE SALE.-The term “remote sale” means a sale into a State in which the seller would not legally be required to pay, collect, or remit State or local sales and use taxes unless provided by this Act.
6. REMOTE SELLER.-The term “remote seller” means a person that makes remote sales in the State.
7. SOURCED.-For purposes of a State granted authority under section 2(b), the location to which a remote sale is sourced refers to the location where the item sold is received by the purchaser, based on the location indicated by instructions for delivery that the purchaser furnishes to the seller. When no delivery location is specified, the remote sale is sourced to the customer’s address that is either known to the seller or, if not known, obtained by the seller during the consummation of the transaction, including the address of the customer’s payment instrument if no other address is available. If an address is unknown and a billing address cannot be obtained, the remote sale is sourced to the address of the seller from which the remote sale was made. A State granted authority under section 2(a) shall comply with the sourcing provisions of the Streamlined Sales and Use Tax Agreement.
8. STATE.-The term “State” means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, Guam, American Samoa, the United States Virgin Islands, the Commonwealth of the Northern Mariana Islands, and any other territory or possession of the United States.
9. STREAMLINED SALES AND USE TAX AGREE­MENT.-The term “Streamlined Sales and Use rrax Agreement” means the multi-State agreement with that title adopted on November 12, 2002, as in effect on the date of the enactment of this Act and as further amended from time to time.

SECTION 5. SEVERABILITY.
If any provision of this Act or the application of such provision to any person or circumstance is held to be unconstitutional, the remainder of this Act and the application of the provisions of such to any person or circumstance shall not be affected thereby.

SECTION 6. PREEMPTION.
Except as otherwise provided in this Act, this Act shall not be construed to preempt or limit any power exercised or to be exercised by a State or local jurisdiction under the law of such State or local jurisdiction or under any other Federal law.

Executive Order on Improving Critical Infrastructure Cybersecurity

Today, President Obama signed an Executive Order to strengthen the cybersecurity of critical infrastructure by increasing information sharing and by jointly developing and implementing a framework of cybersecurity practices with our industry partners.

• Defense Industrial Base Information Sharing Program Now Open to Other Sectors: The Order expands the voluntary Enhanced Cybersecurity Services program, enabling near real time sharing of cyber threat information to assist participating critical infrastructure companies in their cyber protection efforts.
• NIST to Lead Development of Cybersecurity Framework: NIST will work collaboratively with critical infrastructure stakeholders to develop the framework relying on existing international standards, practices, and procedures that have proven to be effective.

Partnering with Industry to Protect Our Most Critical Assets from Cyber Attack

• New information sharing programs to provide both classified and unclassified threat and attack information to U.S. companies. The Executive Order requires Federal agencies to produce unclassified reports of threats to U.S. companies and requires the reports to be shared in a timely manner. The Order also expands the Enhanced Cybersecurity Services program, enabling near real time sharing of cyber threat information to assist participating critical infrastructure companies in their cyber protection efforts.
• The development of a Cybersecurity Framework. The Executive Order directs the National Institute of Standards and Technology (NIST) to lead the development of a framework of cybersecurity practices to reduce cyber risks to critical infrastructure. NIST will work collaboratively with industry to develop the framework, relying on existing international standards, practices, and procedures that have proven to be effective. To enable technical innovation, the Cybersecurity Framework will provide guidance that is technology neutral and that enables critical infrastructure sectors to benefit from a competitive market for products and services.

• Includes strong privacy and civil liberties protections based on the Fair Information Practice Principles. Agencies are required to incorporate privacy and civil liberties safeguards in their activities under this order. Those safeguards will be based upon the Fair Information Practice Principles (FIPPS) and other applicable privacy and civil liberties policies, principles, and frameworks. Agencies will conduct regular assessments of privacy and civil liberties impacts of their activities and such assessments will be made public.
• Establishes a voluntary program to promote the adoption of the Cybersecurity Framework. The Department of Homeland Security will work with Sector-Specific Agencies like the Department of Energy and the Sector Coordinating Councils that represent industry to develop a program to assist companies with implementing the Cybersecurity Framework and to identify incentives for adoption.
• Calls for a review of existing cybersecurity regulation. Regulatory agencies will use the Cybersecurity Framework to assess their cybersecurity regulations, determine if existing requirements are sufficient, and whether any existing regulations can be eliminated as no longer effective. If the existing regulations are ineffective or insufficient, agencies will propose new, cost-effective regulations based upon the Cybersecurity Framework and in consultation with their regulated companies. Independent regulatory agencies are encouraged to leverage the Cybersecurity Framework to consider prioritized actions to mitigate cyber risks for critical infrastructure consistent with their authorities.

• Created the National Cybersecurity & Communications Integration Center: The NCCIC is a 24-hour, DHS-led coordinated watch and warning center that improves our nation’s ability to address threats and incidents affecting critical infrastructure, the Internet, and cyberspace.
• Issued the National Strategy for Trusted Identities in Cyberspace: The NSTIC and its programs are creating alternatives to passwords for online services that are more convenient, secure, and privacy enhancing.
• Submitted to Congress Comprehensive Cybersecurity Legislation: The Administration continues to believe that legislation is needed to fully address this threat. Existing laws do not permit the government to do all that is necessary to better protect our country. The Executive Order ensures that federal agencies and departments take steps to secure our critical infrastructure from cyber attack, as a down-payment on expected further legislative action.

Source: White House

Never mind, nothing happened this week, so we’ll just cap what happened last week.

Activity in the Senate

In Majority Leader Harry Reid’s Democrat Senate, despite being in session… well, nothing happened. No budget, no trivial bills… pretty much nothing. What kind of organization is Sen. Reid running? How much do we pay them?

Activity in the House

On October 26th two bills were introduced:

• H.R.6580 sponsored by Rep. Marcia Fudge (D-OH) seeks to give those veterans with VA benefits access to the same vision and dental benefits that our other federal employees enjoy
• H.R.6579 sponsored by Rep. Jo Bonner (R-AL) seeks to prevent any person or business from claiming a tax deduction for any payments given to them due to the April 20, 2010 Deepwater Horizon incident

On October 23rd three more bills were introduced into the House:

•  H.R.3973 sponsored by Rep. Donald Young (R-AK) seeks to “facilitate the development of energy on Indian lands by reducing Federal regulations that impede tribal development of Indian lands, and for other purposes”
• H.R.6578 – Here’s a major concern for most Americans – I mean, this has to be just under the fiscal cliff in importance: To exempt decorative hearth products from energy efficiency regulation under the Energy Policy and Conservation Act. Sponsored by Rep. C. Rodgers (R-WA)
• H.R.6494 – seeks to award the Congressional Gold Medal (not the Medal of Honor) to Stewart Lee Udall.

That’s what Congress has achieved over the last two weeks. Impressed?

112th CONGRESS

2d Session

S. 3412

To amend the Internal Revenue Code of 1986 to provide tax relief to middle-class families.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE; ETC.

(a) Short Title- This Act may be cited as the ‘Middle Class Tax Cut Act’.

(b) Amendment of 1986 Code- Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.

(c) Table of Contents- The table of contents of this Act is as follows:

Sec. 1. Short title; etc.

TITLE I–TEMPORARY EXTENSION OF TAX RELIEF

Sec. 101. Temporary extension of 2001 tax relief.

Sec. 102. Temporary extension of 2003 tax relief.

Sec. 103. Temporary extension of 2010 tax relief.

Sec. 104. Temporary extension of election to expense certain depreciable business assets.

TITLE II–ALTERNATIVE MINIMUM TAX RELIEF

Sec. 201. Temporary extension of increased alternative minimum tax exemption amount.

Sec. 202. Temporary extension of alternative minimum tax relief for nonrefundable personal credits.

TITLE III–BUDGETARY EFFECTS

Sec. 301. Budgetary effects.

TITLE I–TEMPORARY EXTENSION OF TAX RELIEF

SEC. 101. TEMPORARY EXTENSION OF 2001 TAX RELIEF.

(a) Temporary Extension-

(1) IN GENERAL- Section 901(a)(1) of the Economic Growth and Tax Relief Reconciliation Act of 2001 is amended by striking ‘December 31, 2012’ and inserting ‘December 31, 2013’.

(2) EFFECTIVE DATE- The amendment made by this subsection shall take effect as if included in the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001.

(b) Application to Certain High-Income Taxpayers-

(1) INCOME TAX RATES-

(A) TREATMENT OF 25- AND 28-PERCENT RATE BRACKETS- Paragraph (2) of section 1(i) is amended to read as follows:

‘(2) 25- AND 28-PERCENT RATE BRACKETS- The tables under subsections (a), (b), (c), (d), and (e) shall be applied–

 

‘(A) by substituting ‘25%’ for ‘28%’ each place it appears (before the application of subparagraph (B)), and

 

‘(B) by substituting ‘28%’ for ‘31%’ each place it appears.’.

 

(B) 33-percent RATE BRACKET- Subsection (i) of section 1 is amended by redesignating paragraph (3) as paragraph (4) and by inserting after paragraph (2) the following new paragraph:

‘(3) 33-percent RATE BRACKET-

 

‘(A) IN GENERAL- In the case of taxable years beginning after December 31, 2012–

 

‘(i) the rate of tax under subsections (a), (b), (c), and (d) on a taxpayer’s taxable income in the fourth rate bracket shall be 33 percent to the extent such income does not exceed an amount equal to the excess of–

 

‘(I) the applicable amount, over

 

‘(II) the dollar amount at which such bracket begins, and

 

‘(ii) the 36 percent rate of tax under such subsections shall apply only to the taxpayer’s taxable income in such bracket in excess of the amount to which clause (i) applies.

 

‘(B) APPLICABLE AMOUNT- For purposes of this paragraph, the term ‘applicable amount’ means the excess of–

 

‘(i) the applicable threshold, over

 

‘(ii) the sum of the following amounts in effect for the taxable year:

 

‘(I) the basic standard deduction (within the meaning of section 63(c)(2)), and

 

‘(II) the exemption amount (within the meaning of section 151(d)(1) (or, in the case of subsection (a), 2 such exemption amounts).

 

‘(C) APPLICABLE THRESHOLD- For purposes of this paragraph, the term ‘applicable threshold’ means–

 

‘(i) $250,000 in the case of subsection (a),

 

‘(ii) $225,000 in the case of subsection (b),

 

‘(iii) $200,000 in the case of subsections (c), and

 

‘(iv) 1/2 the amount applicable under clause (i) (after adjustment, if any, under subparagraph (E)) in the case of subsection (d).

 

‘(D) FOURTH RATE BRACKET- For purposes of this paragraph, the term ‘fourth rate bracket’ means the bracket which would (determined without regard to this paragraph) be the 36-percent rate bracket.

 

‘(E) INFLATION ADJUSTMENT- For purposes of this paragraph, with respect to taxable years beginning in calendar years after 2012, each of the dollar amounts under clauses (i), (ii), and (iii) of subparagraph (C) shall be adjusted in the same manner as under paragraph (1)(C), except that subsection (f)(3)(B) shall be applied by substituting ‘2008’ for ‘1992’.’.

(2) PHASEOUT OF PERSONAL EXEMPTIONS AND ITEMIZED DEDUCTIONS-

(A) OVERALL LIMITATION ON ITEMIZED DEDUCTIONS- Section 68 is amended–

(i) by striking ‘the applicable amount’ the first place it appears in subsection (a) and inserting ‘the applicable threshold in effect under section 1(i)(3)’,

(ii) by striking ‘the applicable amount’ in subsection (a)(1) and inserting ‘such applicable threshold’,

(iii) by striking subsection (b) and redesignating subsections (c), (d), and (e) as subsections (b), (c), and (d), respectively, and

(iv) by striking subsections (f) and (g).

(B) PHASEOUT OF DEDUCTIONS FOR PERSONAL EXEMPTIONS-

(i) IN GENERAL- Paragraph (3) of section 151(d) is amended–

(I) by striking ‘the threshold amount’ in subparagraphs (A) and (B) and inserting ‘the applicable threshold in effect under section 1(i)(3)’,

(II) by striking subparagraph (C) and redesignating subparagraph (D) as subparagraph (C), and

(III) by striking subparagraphs (E) and (F).

(ii) CONFORMING AMENDMENTS- Paragraph (4) of section 151(d) is amended–

(I) by striking subparagraph (B),

(II) by redesignating clauses (i) and (ii) of subparagraph (A) as subparagraphs (A) and (B), respectively, and by indenting such subparagraphs (as so redesignated) accordingly, and

(III) by striking all that precedes ‘in a calendar year after 1989,’ and inserting the following:

‘(4) INFLATION ADJUSTMENT- In the case of any taxable year beginning’.

 

(c) Effective Date- Except as otherwise provided, the amendments made by this section shall apply to taxable years beginning after December 31, 2012.

(d) Application of EGTRRA Sunset- Each amendment made by subsection (b) shall be subject to title IX of the Economic Growth and Tax Relief Reconciliation Act of 2001 to the same extent and in the same manner as if such amendment was included in title I of such Act.

SEC. 102. TEMPORARY EXTENSION OF 2003 TAX RELIEF.

(a) Extension-

(1) IN GENERAL- Section 303 of the Jobs and Growth Tax Relief Reconciliation Act of 2003 is amended by striking ‘December 31, 2012’ and inserting ‘December 31, 2013’.

(2) EFFECTIVE DATE- The amendment made by this subsection shall take effect as if included in the enactment of the Jobs and Growth Tax Relief Reconciliation Act of 2003.

(b) 20-Percent Capital Gains Rate for Certain High Income Individuals-

(1) IN GENERAL- Paragraph (1) of section 1(h) is amended by striking subparagraph (C), by redesignating subparagraphs (D) and (E) as subparagraphs (E) and (F) and by inserting after subparagraph (B) the following new subparagraphs:

‘(C) 15 percent of the lesser of–

 

‘(i) so much of the adjusted net capital gain (or, if less, taxable income) as exceeds the amount on which a tax is determined under subparagraph (B), or

 

‘(ii) the excess (if any) of–

 

‘(I) the amount of taxable income which would (without regard to this paragraph) be taxed at a rate below 36 percent, over

 

‘(II) the sum of the amounts on which a tax is determined under subparagraphs (A) and (B),

 

‘(D) 20 percent of the adjusted net capital gain (or, if less, taxable income) in excess of the sum of the amounts on which tax is determined under subparagraphs (B) and (C),’.

(2) MINIMUM TAX- Paragraph (3) of section 55(b) is amended by striking subparagraph (C), by redesignating subparagraph (D) as subparagraph (E), and by inserting after subparagraph (B) the following new subparagraphs:

‘(C) 15 percent of the lesser of–

 

‘(i) so much of the adjusted net capital gain (or, if less, taxable excess) as exceeds the amount on which tax is determined under subparagraph (B), or

 

‘(ii) the excess described in section 1(h)(1)(C)(ii), plus

 

‘(D) 20 percent of the adjusted net capital gain (or, if less, taxable excess) in excess of the sum of the amounts on which tax is determined under subparagraphs (B) and (C), plus’.

(c) Conforming Amendments-

(1) The following provisions are each amended by striking ‘15 percent’ and inserting ‘20 percent’:

(A) Section 531.

(B) Section 541.

(C) Section 1445(e)(1).

(D) The second sentence of section 7518(g)(6)(A).

(E) Section 53511(f)(2) of title 46, United States Code.

(2) Sections 1(h)(1)(B) and 55(b)(3)(B) are each amended by striking ‘5 percent (0 percent in the case of taxable years beginning after 2007)’ and inserting ‘0 percent’.

(3) Section 1445(e)(6) is amended by striking ‘15 percent (20 percent in the case of taxable years beginning after December 31, 2010)’ and inserting ‘20 percent’.

(d) Effective Dates-

(1) IN GENERAL- Except as otherwise provided, the amendments made by subsections (b) and (c) shall apply to taxable years beginning after December 31, 2012.

(2) WITHHOLDING- The amendments made by paragraphs (1)(C) and (3) of subsection (c) shall apply to amounts paid on or after January 1, 2013.

(e) Application of JGTRRA Sunset- Each amendment made by subsections (b) and (c) shall be subject to section 303 of the Jobs and Growth Tax Relief Reconciliation Act of 2003 to the same extent and in the same manner as if such amendment was included in title III of such Act.

SEC. 103. TEMPORARY EXTENSION OF 2010 TAX RELIEF.

(a) American Opportunity Tax Credit-

(1) IN GENERAL- Section 25A(i) is amended by striking ‘or 2012’ and inserting ‘2012, or 2013’.

(2) TREATMENT OF POSSESSIONS- Section 1004(c)(1) of division B of the American Recovery and Reinvestment Tax Act of 2009 is amended by striking ‘and 2012’ each place it appears and inserting ‘2012, and 2013’.

(b) Child Tax Credit- Section 24(d)(4) is amended–

(1) by striking ‘AND 2012’ in the heading and inserting ‘2012, AND 2013’, and

(2) by striking ‘or 2012’ and inserting ‘2012, or 2013’.

(c) Earned Income Tax Credit- Section 32(b)(3) is amended–

(1) by striking ‘AND 2012’ in the heading and inserting ‘2012, AND 2013’, and

(2) by striking ‘or 2012’ and inserting ‘2012, or 2013’.

(d) Temporary Extension of Rule Disregarding Refunds in the Administration of Federal Programs and Federally Assisted Programs- Subsection (b) of section 6409 is amended by striking ‘December 31, 2012’ and inserting ‘December 31, 2013’.

(e) Effective Dates-

(1) IN GENERAL- Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after December 31, 2012.

(2) RULE DISREGARDING REFUNDS IN THE ADMINISTRATION OF CERTAIN PROGRAMS- The amendment made by subsection (d) shall apply to amounts received after December 31, 2012.

SEC. 104. TEMPORARY EXTENSION OF ELECTION TO EXPENSE CERTAIN DEPRECIABLE BUSINESS ASSETS.

(a) In General-

(1) DOLLAR LIMITATION- Section 179(b)(1) is amended–

(A) by striking ‘and’ at the end of subparagraph (C),

(B) by redesignating subparagraph (D) as subparagraph (E),

(C) by inserting after subparagraph (C) the following new subparagraph:

‘(D) $250,000 in the case of taxable years beginning in 2013, and’, and

 

(D) in subparagraph (E), as so redesignated, by striking ‘2012’ and inserting ‘2013’.

(2) REDUCTION IN LIMITATION- Section 179(b)(2) is amended–

(A) by striking ‘and’ at the end of subparagraph (C),

(B) by redesignating subparagraph (D) as subparagraph (E),

(C) by inserting after subparagraph (C) the following new subparagraph:

‘(D) $800,000 in the case of taxable years beginning in 2013, and’, and

 

(D) in subparagraph (E), as so redesignated, by striking ‘2012’ and inserting ‘2013’.

(b) Computer Software- Section 179(d)(1)(A)(ii) is amended by striking ‘2013’ and inserting ‘2014’.

(c) Election- Section 179(c)(2) is amended by striking ‘2013’ and inserting ‘2014’.

(d) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2012.

TITLE II–ALTERNATIVE MINIMUM TAX RELIEF

SEC. 201. TEMPORARY EXTENSION OF INCREASED ALTERNATIVE MINIMUM TAX EXEMPTION AMOUNT.

(a) In General- Paragraph (1) of section 55(d) is amended–

(1) by striking ‘$72,450’ and all that follows through ‘2011’ in subparagraph (A) and inserting ‘$78,750 in the case of taxable years beginning in 2012’, and

(2) by striking ‘$47,450’ and all that follows through ‘2011’ in subparagraph (B) and inserting ‘$50,600 in the case of taxable years beginning in 2012’.

(b) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2011.

SEC. 202. TEMPORARY EXTENSION OF ALTERNATIVE MINIMUM TAX RELIEF FOR NONREFUNDABLE PERSONAL CREDITS.

(a) In General- Paragraph (2) of section 26(a) is amended–

(1) by striking ‘or 2011’ and inserting ‘2011, or 2012’, and

(2) by striking ‘2011’ in the heading thereof and inserting ‘2012’.

(b) Effective Date- The amendments made by this section shall apply to taxable years beginning after December 31, 2011.

TITLE III–BUDGETARY EFFECTS

SEC. 301. BUDGETARY EFFECTS.

(a) PAYGO Scorecard- The budgetary effects of this Act shall not be entered on either PAYGO scorecard maintained pursuant to section 4(d) of the Statutory Pay-As-You-Go Act of 2010.

(b) Senate PAYGO Scorecard- The budgetary effects of this Act shall not be entered on any PAYGO scorecard maintained for purposes of section 201 of S. Con. Res. 21 (110th Congress).

Calendar No. 467

Passed the Senate July 25, 2012.

112th CONGRESS

2d Session

S. 3412

AN ACT

To amend the Internal Revenue Code of 1986 to provide tax relief to middle-class families.

This needs to be avoided with Benghazi. The whole truth has to come out. There is too much conflicting information. The Pentagon appears to be blaming the State Department. The State Department blames the CIA and the White House. The CIA appears to blame the Defense Department, the White House and State Department. The White House has been noticeably silent. A special investigation team needs to look into which information is true and which isn’t.

Capitol Hill doesn’t always appear interested in doing this. It seems more interested in keeping the status quo and avoiding accountability as much as possible.

This probably started with the Warren Commission looking into the assassination of President Kennedy, but the best example is the Watergate investigation. That was shut down after President Ford pardoned President Nixon to get the case over with as quickly as possible. Ford was hoping to keep Nixon’s name from being dragged any further through the mud. It may have been noble reasoning, but was ultimately irresponsible.

It also set a dangerous precedent the presidency has been willing to go along with time and time again. In the Iran Contra scandal, President George H.W. Bush pardoned Defense Secretary Casper Weinberger before he could go up to trial. In the end, only Oliver North and John Poindexter were tried and convicted. Both convictions were thrown out on appeal and independent counsel Lawrence Walsh declined to continue the investigation.

During the Whitewater scandal, both Bill and Hillary Clinton were able to avoid charges. President Clinton was later impeached for lying under oath, but that related to the Monica Lewinsky affair. A part of the failure of the Whitewater investigation could be because ex-Arkansas Governor Jim Guy Tucker, Webster Hubbell and Susan McDougal refused to cooperate with Independent Counsel Kenneth Starr. Clinton later pardoned McDougal. Another part is the decision by the Clintons to fight the Whitewater investigation tooth and nail, instead of cooperating with it. Starr’s successor, Robert Ray, admitted he was pressured to come up with a deal with President Clinton so he wouldn’t be indicted further.

These examples make it seem like there’s no accountability in the White House. Instead, it shows presidents are willing to use their political positions to either protect themselves, their friends or their previous bosses from accepting responsibility.

Congress is no better.

During the investigation into Louisiana Congressman William Jefferson, Congress criticized the Justice Department for their “aggressive raid” on Jefferson’s office. Wisconsin Congressman James Sensenbrenner wanted to hold hearings on whether the FBI had trampled on the Constitution for their actions. Jefferson was later convicted of bribery and sentenced to 13 years in prison.

After Peter Schweizer’s fantastic 2011 book on insider trading in Washington DC called “Throw Them All Out,” Congress was criticized for not passing strong enough insider trading prevention laws. Schweizer himself criticized the SEC for not indicting any members of Congress during the hearing on the law. Congresswoman Maxine Waters was able to avoid ethics charges for helping OneUnited Bank get money from TARP. These are examples of members of Congress deciding not to police themselves and hold each other to the highest standard possible.

These types of situations do nothing to end the notion that Washington politicians are more interested in protecting their own, instead of working for the people who elected them.

The good news is there are people in Congress who want the truth to get out. California Congressman Darrell Issa, South Carolina Congressman Trey Gowdy, Utah Congressman Jason Chaffetz and Kentucky Senator Rand Paul have all been at the forefront of the Benghazi situation demanding answers. This is a good thing. Their calls for an investigation even have House Speaker John Boehner demanding answers. There need to be more people like Issa, Gowdy, Chaffetz and Paul willing to do this.

Congress has to investigate the situation involving Benghazi, regardless of who wins the presidency. Ignoring it would deny the truth not only to the families of the four killed but also the American people, who have been lied to.

112th CONGRESS

2d Session

H. R. 6494

To award posthumously a Congressional Gold Medal to Stewart Lee Udall, in recognition of his contributions to the nation.

IN THE HOUSE OF REPRESENTATIVES

SEPTEMBER 21, 2012

Mr. THOMPSON of California (for himself, Mr. CARSON of Indiana, Mr. CLAY, Mr. RANGEL, Mr. BOSWELL, Mr. VAN HOLLEN, Ms. BORDALLO, Mr. LARSEN of Washington, Ms. WOOLSEY, Mr. DINGELL, Mr. RAHALL, Mr. LUJAN, Mr. GEORGE MILLER of California, Ms. DEGETTE, Mr. MEEKS, Ms. MCCOLLUM, Mrs. CHRISTENSEN, Ms. CHU, Ms. LINDA T. SANCHEZ of California, Mr. HEINRICH, Mr. MCGOVERN, Mr. KING of New York, Mr. BLUMENAUER, Mr. STARK, Mr. MATHESON, Mr. MORAN, Mr. QUIGLEY, Mr. KIND, Mr. KILDEE, Mr. NADLER, Mr. GRIJALVA, Ms. ZOE LOFGREN of California, Mr. FARR, Mr. PASCRELL, Mr. FALEOMAVAEGA, Mr. PERLMUTTER, Ms. SCHAKOWSKY, Mr. GARAMENDI, Ms. NORTON, Mr. DEFAZIO, Mr. MARKEY, Ms. PINGREE of Maine, Ms. ESHOO, Ms. HIRONO, Mr. KUCINICH, and Mr. REICHERT) introduced the following bill; which was referred to the Committee on Financial Services

A BILL

To award posthumously a Congressional Gold Medal to Stewart Lee Udall, in recognition of his contributions to the nation.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘Stewart Lee Udall Congressional Gold Medal Act’.

SEC. 2. FINDINGS.

The Congress finds the following:

(1) Stewart Lee Udall was born on January 31, 1920, in Saint Johns, Arizona, the son of former Arizona Supreme Court Justice Levi Stewart Udall and Louise Lee Udall.

(2) Stewart L. Udall began serving his country in 1942, when he joined the United States Army Air Corps (predecessor of the United States Air Force) in World War II, serving as an enlisted B24 waist gunner in Italy. He flew more than 50 missions over Western Europe over four years, receiving the Air Medal with three Oak Leaf Clusters.

(3) After coming home from war, Stewart L. Udall returned to the University of Arizona where he received a bachelors and law degree and was admitted to the Arizona State Bar. After graduating from law school, he began his own private practice and eventually established the law firm of Udall and Udall with his brother Morris K. Udall.

(4) Stewart L. Udall’s first elected office was as a member of the Amphitheater School Board (1951), where he participated in desegregating the Amphitheater School District before the United States Supreme Court ruling in Brown v. Board of Education.

(5) Beginning in 1954, Stewart L. Udall was elected to serve four terms as United States Representative from Arizona’s second district.

(6) Upon the 1960 Presidential election, President Kennedy appointed Stewart L. Udall as Secretary of the Interior. He maintained this position for eight years, where his accomplishments under Presidents Kennedy and Johnson made him a hero for the environmental and conservation communities.

(7) Among the legislative accomplishments during his cabinet career, Stewart L. Udall helped guide numerous landmark environmental measures through Congress, including the Wilderness Act of 1964, the Land and Water Conservation Fund Act of 1965, the Endangered Species Preservation Act of 1966, the National Trail System Act of 1968, the Solid Waste Disposal Act of 1965, the Wild and Scenic Rivers Act of 1968, and the Clear Air, Water Quality and Clean Water Restoration Acts and Amendments.

(8) Furthermore, Secretary Udall was a coauthor of the Economic Opportunity Act of 1964. This legislation created several new social programs that helped promote the health, education, and general welfare of the impoverished. Some of the programs remaining today include Head Start and the Job Corps.

(9) As Secretary of the Interior in the Kennedy and Johnson administrations, Stewart L. Udall expanded the National Park Service by presiding over the acquisition of 3.85 million acres of new holdings, including 4 national parks (Canyonlands in Utah, Redwood in California, North Cascades in Washington State, and Guadalupe Mountains in Texas), 6 national monuments, 9 national recreation areas, 20 historic sites, 50 wildlife refuges, and 8 national seashores.

(10) Furthermore, Stewart L. Udall established the Bureau of Outdoor Recreation to coordinate all Federal outdoor programs.

(11) In September 1966, Secretary Stewart Udall announced the creation of Project EROS, which led the United States to state of the art science and technology that includes Landsat, the longest running acquisition of satellite imagery. Project EROS began as a revolutionary program that utilized earth-orbiting satellites that map the planet to gather data about the Earth’s natural resources along with changes in weather and climate.

(12) During his tenure as Secretary of the Interior, Stewart L. Udall also became a champion of the arts, convincing President Kennedy to invite the renowned poet Robert Frost to speak at his inauguration and setting in motion initiatives that led to the creation of the Kennedy Center, Wolf Trap Farm Park, the National Endowments for the Arts and the Humanities, and the revived Ford’s Theatre.

(13) Additionally, while Stewart L. Udall was Secretary of the Interior, he continued to fight against segregation, when he threatened to refuse the all-white Washington Redskins access to the new DC stadium, of which he was the Federal landlord.

(14) After he left government service, Stewart L. Udall continued helping the American people by becoming a crusader for victims of radiation exposure (particularly Native Americans) resulting from the government’s Cold War nuclear programs. He helped to pass the Radiation Exposure Compensation Act in 1990, which was signed by President George Bush.

(15) Moreover, Stewart L. Udall was a prolific writer, penning countless articles, essays, and op-eds. He also co-authored nine books, and wrote nine of his own, including the seminal title in the conservation movement, ‘The Quiet Crisis’.

(16) Among his many honors, Stewart L. Udall was a recipient of the Ansel Adams Award, the Wilderness Society’s highest conservation award, the Common Cause Public Service Achievement Award for his lifelong protection of the environment and the defense of American citizens who were victims of nuclear weapons testing, and the United Nations Gold Medal for Lifetime Achievement.

(17) Until his passing in 2010, Stewart L. Udall continued his devotion to public service as an author, historian, scholar, lecturer, environmental activist, lawyer, and citizen of the outdoors.

SEC. 3. CONGRESSIONAL GOLD MEDAL.

(a) Presentation Authorized- The Speaker of the House of Representatives and the President pro tempore of the Senate shall make appropriate arrangements for the posthumous presentation, on behalf of the Congress, of a gold medal of appropriate design in commemoration of Stewart Lee Udall, in recognition of his contributions to the nation.

(b) Design and Striking- For purposes of the presentation referred to in subsection (a), the Secretary of the Treasury (referred to in this Act as the ‘Secretary’) shall strike a gold medal with suitable emblems, devices, and inscriptions, to be determined by the Secretary.

SEC. 4. DUPLICATE MEDALS.

The Secretary may strike and sell duplicates in bronze of the gold medal struck pursuant to section 3 under such regulations as the Secretary may prescribe, at a price sufficient to cover the cost thereof, including labor, materials, dies, use of machinery, and overhead expenses, and the cost of the gold medal.

SEC. 5. STATUS OF MEDALS.

(a) National Medals- The medals struck pursuant to this Act are national medals for purposes of chapter 51 of title 31, United States Code.

(b) Numismatic Items- For purposes of section 5134 of title 31, United States Code, all medals struck under this Act shall be considered to be numismatic items.

SEC. 6. AUTHORITY TO USE FUND AMOUNTS; PROCEEDS OF SALE.

(a) Authority To Use Fund Amounts- There is authorized to be charged against the United States Mint Public Enterprise Fund, such amounts as may be necessary to pay for the costs of the medals struck pursuant to this Act.

(b) Proceeds of Sale- Amounts received from the sale of duplicate bronze medals authorized under section 4 shall be deposited into the United States Mint Public Enterprise Fund.

To exempt decorative hearth products from energy efficiency regulation under the Energy Policy and Conservation Act.

Mrs. MCMORRIS RODGERS (for herself, Mr. KLINE, and Ms. LINDA T. SANCHEZ of California) introduced the following bill; which was referred to the Committee on Energy and Commerce

To exempt decorative hearth products from energy efficiency regulation under the Energy Policy and Conservation Act.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. DECORATIVE HEARTH PRODUCTS.

Section 321 of the Energy Policy and Conservation Act (42 U.S.C. 6291) is amended by inserting at the end the following:

‘(67) DECORATIVE HEARTH PRODUCTS- (A) The term ‘decorative hearth product’ means a vented gas fireplace, stove, gas fireplace insert, or gas log set that–

‘(i) is not certified to the ANSI Z21.88 standard and, in the case of vented gas fireplaces, stoves, and gas fireplace inserts, is certified to the ANSI Z21.50 standard; and

‘(ii) is sold without a thermostat and with a warranty provision expressly voiding all manufacturer warranties in the event the product is used with a thermostat.

‘(B) A vented gas fireplace, stove, gas fireplace insert, or gas log set that is not a decorative hearth product as defined in subparagraph (A) shall be treated as direct heating equipment for purposes of this part.

‘(C) Decorative hearth products shall not be considered direct heating equipment and may not be classified as covered products under this part.’.

To facilitate the development of energy on Indian lands by reducing Federal regulations that impede tribal development of Indian lands, and for other purposes.

Mr. YOUNG of Alaska introduced the following bill; which was referred to the Committee on Natural Resources

To facilitate the development of energy on Indian lands by reducing Federal regulations that impede tribal development of Indian lands, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘Native American Energy Act’.

SEC. 2. TABLE OF CONTENTS.

The table of contents for this Act is as follows:

Sec. 1. Short title.

Sec. 2. Table of Contents.

Sec. 3. Appraisals.

Sec. 4. Standardization.

Sec. 5. Environmental reviews of major Federal actions on Indian lands.

Sec. 6. Indian Energy Development Offices.

Sec. 7. BLM Oil and Gas Fees.

Sec. 8. Bonding requirements and nonpayment of attorneys’ fees to promote indian energy projects.

Sec. 9. Tribal biomass demonstration project.

Sec. 10. Tribal Resource Management Plans.

Sec. 11. Leases of Restricted Lands for the Navajo Nation.

SEC. 3. APPRAISALS.

(a) Amendment- Title XXVI of the Energy Policy Act of 1992 (25 U.S.C. 3501 et seq.) is amended by adding at the end the following:

‘SEC. 2607. APPRAISAL REFORMS.

‘(a) Options to Indian Tribes- With respect to a transaction involving Indian land or the trust assets of an Indian tribe that requires the approval of the Secretary, any appraisal relating to fair market value required to be conducted under applicable law, regulation, or policy may be completed by–

 

‘(1) the Secretary;

 

‘(2) the affected Indian tribe; or

 

‘(3) a certified, third-party appraiser pursuant to a contract with the Indian tribe.

 

‘(b) Time Limit on Secretarial Review and Action- Not later than 30 days after the date on which the Secretary receives an appraisal conducted by or for an Indian tribe pursuant to paragraphs (2) or (3) of subsection (a), the Secretary shall–

 

‘(1) review the appraisal; and

 

‘(2) provide to the Indian tribe a written notice of approval or disapproval of the appraisal.

 

‘(c) Failure of Secretary To Approve or Disapprove- If, after 60 days, the Secretary has failed to approve or disapprove any appraisal received, the appraisal shall be deemed approved.

 

‘(d) Option to Indian Tribes To Waive Appraisal-

 

‘(1) An Indian tribe wishing to waive the requirements of subsection (a), may do so after it has satisfied the requirements of subsections (2) and (3) below.

 

‘(2) An Indian tribe wishing to forego the necessity of a waiver pursuant to this section must provide to the Secretary a written resolution, statement, or other unambiguous indication of tribal intent, duly approved by the governing body of the Indian tribe.

 

‘(3) The unambiguous indication of intent provided by the Indian tribe to the Secretary under paragraph (2) must include an express waiver by the Indian tribe of any claims for damages it might have against the United States as a result of the lack of an appraisal undertaken.

 

‘(e) Definition- For purposes of this subsection, the term ‘appraisal’ includes appraisals and other estimates of value.

 

‘(f) Regulations- The Secretary shall develop regulations for implementing this section, including standards the Secretary shall use for approving or disapproving an appraisal.’.

 

(b) Conforming Amendment- The table of contents of the Energy Policy Act of 1992 (42 U.S.C. 13201 note) is amended by adding at the end of the items relating to title XXVI the following:

 

‘Sec. 2607. Appraisal reforms.’.

SEC. 4. STANDARDIZATION.

As soon as practicable after the date of the enactment of this Act, the Secretary of the Interior shall implement procedures to ensure that each agency within the Department of the Interior that is involved in the review, approval, and oversight of oil and gas activities on Indian lands shall use a uniform system of reference numbers and tracking systems for oil and gas wells.

SEC. 5. ENVIRONMENTAL REVIEWS OF MAJOR FEDERAL ACTIONS ON INDIAN LANDS.

Section 102 of the National Environmental Policy Act of 1969 (42 U.S.C. 4332) is amended by inserting ‘(a) In General- ’ before the first sentence, and by adding at the end the following:

‘(b) Review of Major Federal Actions on Indian Lands-

 

‘(1) IN GENERAL- For any major Federal action on Indian lands of an Indian tribe requiring the preparation of a statement under subsection (a)(2)(C), the statement shall only be available for review and comment by the members of the Indian tribe and by any other individual residing within the affected area.

 

‘(2) REGULATIONS- The Chairman of the Council on Environmental Quality shall develop regulations to implement this section, including descriptions of affected areas for specific major Federal actions, in consultation with Indian tribes.

 

‘(3) DEFINITIONS- In this subsection, each of the terms ‘Indian land’ and ‘Indian tribe’ has the meaning given that term in section 2601 of the Energy Policy Act of 1992 (25 U.S.C. 3501).

 

‘(4) CLARIFICATION OF AUTHORITY- Nothing in the Native American Energy Act, except section 8 of that Act, shall give the Secretary any additional authority over energy projects on Alaska Native Claims Settlement Act lands.’.

SEC. 6. INDIAN ENERGY DEVELOPMENT OFFICES.

Section 2602(a) of the Energy Policy Act of 1992 (25 U.S.C. 3502(a)) is amended–

(1) by redesignating paragraph (3) as paragraph (4);

(2) by inserting after paragraph (2) the following:

‘(3) INDIAN ENERGY DEVELOPMENT OFFICES-

 

‘(A) ESTABLISHMENT- To assist the Secretary in carrying out the Program, the Secretary shall establish within the Department of the Interior not less than 5 offices.

 

‘(B) NAMING- Each office established under subparagraph (A) shall be known as an ‘Indian Energy Development Office’.

 

‘(C) LOCATION- The Secretary shall locate each Indian Energy Development Office–

 

‘(i) within a regional or agency office of the Bureau of Indian Affairs; and

 

‘(ii) to the maximum extent practicable, in an area in which there exists a high quantity of tribal energy development opportunities, as determined by the Secretary in consultation with Indian tribes.

 

‘(D) DIRECTORS- Each Indian Energy Development Office established under this paragraph shall be headed by a director.

 

‘(E) DUTIES- The director of each Indian Energy Development Office shall–

 

‘(i) provide energy-related information and resources to Indian tribes and tribal members;

 

‘(ii) coordinate meetings and outreach among Indian tribes, tribal members, energy companies, and relevant Federal, State, and tribal agencies;

 

‘(iii) oversee, and ensure the timely processing of, Indian energy applications, permits, licenses, and other documents that are subject to development, review, or processing by–

 

‘(I) the Bureau of Indian Affairs;

 

‘(II) the Bureau of Land Management;

 

‘(III) the National Park Service;

 

‘(IV) the United States Fish and Wildlife Service;

 

‘(V) the Bureau of Reclamation;

 

‘(VI) the Minerals Management Service; or

 

‘(VII) the Office of Special Trustee for American Indians of the Department of the Interior; and

 

‘(iv) consult with Indian tribes that will be served by an Indian Energy Development Office to determine what services, information, facilities, or programs would best expedite the responsible development of energy resources.

 

‘(F) STAFF- Each Indian Energy Development Office established under this paragraph shall be adequately staffed to meet the demand for energy permitting in the region or agency where the office is established.’.

SEC. 7. BLM OIL AND GAS FEES.

The Secretary of the Interior, acting through the Bureau of Land Management, shall not collect any fee for any of the following:

(1) For an application for a permit to drill on Indian land.

(2) To conduct any oil or gas inspection activity on Indian land.

(3) On any oil or gas lease for nonproducing acreage on Indian land.

SEC. 8. BONDING REQUIREMENTS AND NONPAYMENT OF ATTORNEYS’ FEES TO PROMOTE INDIAN ENERGY PROJECTS.

(a) In General- A plaintiff who obtains a preliminary injunction or administrative stay in an energy related action, but does not ultimately prevail on the merits of the energy related action, shall be liable for damages sustained by a defendant who–

(1) opposed the preliminary injunction or administrative stay; and

(2) was harmed by the preliminary injunction or administrative stay.

(b) Bond- Unless otherwise specifically exempted by Federal law, a court may not issue a preliminary injunction and an agency may not grant an administrative stay in an energy related action until the plaintiff posts with the court or the agency a surety bond or cash equivalent–

(1) in an amount the court or agency decides is 30 percent of that amount that the court or agency considers is sufficient to compensate each defendant opposing the preliminary injunction or administrative stay for damages, including but not limited to preliminary development costs, additional development costs, and reasonable attorney fees, that each defendant may sustain as a result of the preliminary injunction or administrative stay;

(2) written by a surety licensed to do business in the state in which the Indian Land or other land where the activities are undertaken is situated; and

(3) payable to each defendant opposing the preliminary injunction or administrative stay, in the event that the plaintiff does not prevail on the merits of the energy related action, Provided, that, if there is more than one plaintiff, the court or agency shall establish the amount of the bond required by this Subsection for each plaintiff in a fair and equitable manner.

(c) Limitation on Certain Payments- Notwithstandingsection 1304 of title 31, United States Code, no award may be made under section 504 of title 5, United States Code, or under section 2412 of title 28, United States Code, and no amounts may be obligated or expended from the Claims and Judgment Fund of the United States Treasury to pay any fees or other expenses under such sections to any plaintiff related to an energy related action.

(d) Definitions- For the purposes of this section, the following definitions apply:

(1) ADMINISTRATIVE STAY- The term ‘Administrative Stay’ means a stay or other temporary remedy issued by a Federal agency, including the Department of the Interior, the Department of Agriculture, the Department of Energy, the Department of Commerce, and the Environmental Protection Agency.

(2) INDIAN LAND- The term ‘Indian Land’ has the same meaning given such term in section 203(c)(3) of the Energy Policy Act of 2005 (Public Law 109-58; 25 U.S.C. 3501), including lands owned by Native Corporations under the Alaska Native Claims Settlement Act (Public Law 92-203; 43 U.S.C. 1601).

(3) ENERGY RELATED ACTION- The term ‘energy related action’ means a cause of action that–

(A) is filed on or after the effective date of this Act; and

(B) seeks judicial review of a final agency action (as defined insection 702 of title 5, United States Code), to issue a permit, license, or other form of agency permission allowing:

(i) any person or entity to conduct activities on Indian Land, which activities involve the exploration, development, production or transportation of oil, gas, coal, shale gas, oil shale, geothermal resources, wind or solar resources, underground coal gasification, biomass, or the generation of electricity, or

(ii) any Indian Tribe, or any organization of two or more entities, at least one of which is an Indian tribe, to conduct activities involving the exploration, development, production or transportation of oil, gas, coal, shale gas, oil shale, geothermal resources, wind or solar resources, underground coal gasification, biomass, or the generation of electricity, regardless of where such activities are undertaken.

(4) ULTIMATELY PREVAIL ON THE MERITS- The phrase ‘Ultimately prevail on the merits’ means, in a final enforceable judgment on the merits, the court rules in the plaintiff’s favor on at least one cause of action which is an underlying rationale for the preliminary injunction, and does not include circumstances where the final agency action is modified or amended by the issuing agency unless such modification or amendment is required pursuant to a final enforceable judgment of the court or a court-ordered consent decree.

SEC. 9. TRIBAL BIOMASS DEMONSTRATION PROJECT.

The Tribal Forest Protection Act of 2004 (25 U.S.C. 3115a) is amended by inserting after section 2 the following:

‘SEC. 3. TRIBAL BIOMASS DEMONSTRATION PROJECT.

‘(a) In General- For each of fiscal years 2013 through 2017, the Secretary shall enter into stewardship contracts or other agreements, other than agreements that are exclusively direct service contracts, with Indian tribes to carry out demonstration projects to promote biomass energy production (including biofuel, heat, and electricity generation) on Indian forest land and in nearby communities by providing reliable supplies of woody biomass from Federal land.

 

‘(b) Definitions- The definitions in section 2 shall apply to this section.

 

‘(c) Demonstration Projects- In each fiscal year for which projects are authorized, the Secretary shall enter into contracts or other agreements described in subsection (a) to carry out at least 4 new demonstration projects that meet the eligibility criteria described in subsection (d).

 

‘(d) Eligibility Criteria- To be eligible to enter into a contract or other agreement under this subsection, an Indian tribe shall submit to the Secretary an application–

 

‘(1) containing such information as the Secretary may require; and

 

‘(2) that includes a description of–

 

‘(A) the Indian forest land or rangeland under the jurisdiction of the Indian tribe; and

 

‘(B) the demonstration project proposed to be carried out by the Indian tribe.

 

‘(e) Selection- In evaluating the applications submitted under subsection (c), the Secretary–

 

‘(1) shall take into consideration the factors set forth in paragraphs (1) and (2) of section 2(e) ofPublic Law 108-278; and whether a proposed demonstration project would–

 

‘(A) increase the availability or reliability of local or regional energy;

 

‘(B) enhance the economic development of the Indian tribe;

 

‘(C) improve the connection of electric power transmission facilities serving the Indian tribe with other electric transmission facilities;

 

‘(D) improve the forest health or watersheds of Federal land or Indian forest land or rangeland; or

 

‘(E) otherwise promote the use of woody biomass; and

 

‘(2) shall exclude from consideration any merchantable logs that have been identified by the Secretary for commercial sale.

 

‘(f) Implementation- The Secretary shall–

 

‘(1) ensure that the criteria described in subsection (c) are publicly available by not later than 120 days after the date of enactment of this section; and

 

‘(2) to the maximum extent practicable, consult with Indian tribes and appropriate intertribal organizations likely to be affected in developing the application and otherwise carrying out this section.

 

‘(g) Report- Not later than September 20, 2015, the Secretary shall submit to Congress a report that describes, with respect to the reporting period–

 

‘(1) each individual tribal application received under this section; and

 

‘(2) each contract and agreement entered into pursuant to this section.

 

‘(h) Incorporation of Management Plans- In carrying out a contract or agreement under this section, on receipt of a request from an Indian tribe, the Secretary shall incorporate into the contract or agreement, to the extent practicable, management plans (including forest management and integrated resource management plans) in effect on the Indian forest land or rangeland of the respective Indian tribe.

 

‘(i) Term- A stewardship contract or other agreement entered into under this section–

 

‘(1) shall be for a term of not more than 20 years; and

 

‘(2) may be renewed in accordance with this section for not more than an additional 10 years.’.

SEC. 10. TRIBAL RESOURCE MANAGEMENT PLANS.

Unless otherwise explicitly exempted by Federal law enacted after the date of the enactment of this Act, any activity conducted or resources harvested or produced pursuant to a tribal resource management plan or an integrated resource management plan approved by the Secretary of the Interior under the National Indian Forest Resources Management Act (25 U.S.C. 3101 et seq.) or the American Indian Agricultural Resource Management Act (25 U.S.C. 3701 et seq.), shall be considered a sustainable management practice for purposes of any Federal standard, benefit, or requirement that requires a demonstration of such sustainability.

SEC. 11. LEASES OF RESTRICTED LANDS FOR THE NAVAJO NATION.

Subsection (e)(1) of the first section of the Act of August 9, 1955, (25 U.S.C. 415(e)(1); commonly referred to as the ‘Long-Term Leasing Act’) is amended–

(1) by striking ‘, except a lease for’ and inserting ‘, including leases for’;

(2) in subparagraph (A), by striking ‘25’ the first place it appears and all that follows and inserting ‘99 years;’;

(3) in subparagraph (B), by striking the period and inserting ‘; and’; and

(4) by adding at the end the following:

‘(C) in the case of a lease for the exploration, development, or extraction of mineral resources, including geothermal resources, 25 years, except that any such lease may include an option to renew for one additional term not to exceed 25 years.’.

112th CONGRESS

2d Session

H. R. 6579

To amend the Internal Revenue Code of 1986 to deny any deduction for compensatory payments made to any person or governmental entity on account of the April 20, 2010, explosion on and sinking of the mobile offshore drilling unit Deepwater Horizon.

IN THE HOUSE OF REPRESENTATIVES

OCTOBER 26, 2012

Mr. BONNER introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to deny any deduction for compensatory payments made to any person or governmental entity on account of the April 20, 2010, explosion on and sinking of the mobile offshore drilling unit Deepwater Horizon.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. DENIAL OF DEDUCTION FOR COMPENSATORY PAYMENTS ON ACCOUNT OF THE APRIL 20, 2010, DEEPWATER HORIZON INCIDENT.

(a) In General- Section 162 of the Internal Revenue Code of 1986 (relating to trade or business expenses) is amended by redesignating subsection (h) as subsection (i) and by inserting after subsection (g) the following new subsection:

‘(h) Compensatory Payments on Account of the April 20, 2010, Deepwater Horizon Incident- No deduction shall be allowed under subsection (a) for compensatory payments made to any person or governmental entity on account of the April 20, 2010, explosion on and sinking of the mobile offshore drilling unit Deepwater Horizon.’.

 

(b) Effective Date- The amendments made by this section shall apply to payments made after April, 20, 2010, in taxable years ending after such date.

112th CONGRESS

2d Session

H. R. 6580

To amend title 5, United States Code, to allow veterans who receive health care from the Department of Veterans Affairs to be eligible for supplemental dental and vision insurance under the Federal Employees Health Benefits Program.

IN THE HOUSE OF REPRESENTATIVES

OCTOBER 26, 2012

Ms. FUDGE introduced the following bill; which was referred to the Committee on Oversight and Government Reform, and in addition to the Committee on Veterans’ Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned

A BILL

To amend title 5, United States Code, to allow veterans who receive health care from the Department of Veterans Affairs to be eligible for supplemental dental and vision insurance under the Federal Employees Health Benefits Program.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ‘Veterans Dental and Vision Benefits Act of 2012’.

SEC. 2. ELIGIBILITY OF VETERANS FOR SUPPLEMENTAL DENTAL AND VISION INSURANCE.

(a) Dental Benefits-

(1) IN GENERAL- Section 8951 of title 5, United States Code, is amended–

(A) in paragraph (3)–

(i) by inserting ‘or a covered veteran described in paragraph (8)’ after ‘paragraph (1) or (2)’; and

(ii) by inserting ‘or the covered veteran’ after ‘the individual’; and

(B) by adding at the end the following new paragraph:

‘(8) The term ‘covered veteran’ means a veteran who is enrolled in the health care system established under section 1705(a) of title 38.’.

 

(2) PREMIUM SUPPORT FOR VETERANS FACING HARDSHIP- Section 8958(a) of title 5, United States Code, is amended–

(A) by striking ‘Each eligible’ and inserting ‘(1) Except as provided by paragraph (2), each eligible’; and

(B) by adding at the end the following new paragraph:

‘(2) If the Secretary of Veterans Affairs determines that a covered veteran obtaining supplemental dental coverage under this chapter is unable to pay the premiums described in paragraph (1) because of financial hardship, such veteran shall not be responsible for any of such premiums.’.

 

(b) Vision Benefits-

(1) IN GENERAL- Section 8981 of title 5, United States Code, is amended–

(A) in paragraph (3)–

(i) by inserting ‘or a covered veteran described in paragraph (8)’ after ‘paragraph (1) or (2)’; and

(ii) by inserting ‘or the covered veteran’ after ‘the individual’; and

(B) by adding at the end the following new paragraph:

‘(8) The term ‘covered veteran’ means a veteran who is enrolled in the health care system established under section 1705(a) of title 38.’.

 

(2) PREMIUM SUPPORT FOR VETERANS FACING HARDSHIP- Section 8988(a) of title 5, United States Code, is amended–

(A) by striking ‘Each eligible’ and inserting ‘(1) Except as provided by paragraph (2), each eligible’; and

(B) by adding at the end the following new paragraph:

‘(2) If the Secretary of Veterans Affairs determines that a covered veteran obtaining supplemental vision coverage under this chapter is unable to pay the premiums described in paragraph (1) because of financial hardship, such veteran shall not be responsible for any of such premiums.’.

 

(c) Cooperation- The Secretary of Veterans Affairs shall cooperate with the Director of the Office of Personnel Management to ensure that a veteran who is enrolled in the health care system established under section 1705(a) of title 38, United States Code, is eligible for the supplemental dental and vision insurance benefits under chapters 89A and 89B of title 5, United States Code.

(d) Outreach- The Secretary of Veterans Affairs may conduct outreach to inform veterans of the supplemental dental and vision insurance provided to veterans under the Federal Employees Health Benefits Program pursuant to chapters 89A and 89B of title 5, United States Code, as amended by this section.

(e) Reports- Once during each three-year period beginning on the date of the enactment of this Act and ending on the date that is nine years after the date of such enactment, the Secretary of Veterans Affairs shall submit to Congress a report on the implementation of providing veterans with supplemental dental and vision insurance under the Federal Employees Health Benefits Program pursuant to chapters 89A and 89B of title 5, United States Code, as amended by this section.

(f) Effective Date- The amendments made by this section shall take effect 180 days after the date of the enactment of this Act.

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And if it would turn out there is no real fraud, I for one will not believe it. Over the years, I have seen so many irregularities at the polls that made me wonder whether or not certain individuals had been visiting several polling stations to cast ballots. But hey, maybe I misunderstood it when I’d overhear people talking about visiting several polling stations in one day, and casting provisional ballots at each one. But, that’s not fraud, right? Well, it’s not the sort that can stand up in court.

But, this is supposed to be about stupid people that shouldn’t vote. At this point, it’s become fairly obvious that the only people in Pennsylvania that should be having any difficulty with getting a Voter ID are either functionally illiterate, or otherwise mentally incapable of completing a simple form with a legal name and birth date. One no longer needs to prove residency anymore to get the precious little photo now – that I personally find objectionable, of course. And to keep things in perspective, one must remember that Pennsylvania is control state, as in all liquor sales are funneled through the Commonwealth. We only recently started being able to purchase beer in our supermarkets, and at least in the ones near my home, one must provide a state-issued photo ID just to get a brew at the grocery store. It doesn’t matter what age someone is because the cash register system will not permit the transaction to go through without the cashier scanning the barcode on the back of all ID’s. So, if you are so stupid that you can’t manage to get an ID so you can buy a six-pack at the grocery store here, I sincerely question whether or not you should be permitted to vote. Yes, I said it. Voting is a right, and thanks to this nonsense here in Pennsylvania, I’m moving to the point where I think it should be a privilege. If people can’t manage to do simple things like obtain a photo ID, they really shouldn’t be voting at all. I’d go farther and suggest that if people can’t pass a basic test that shows they understand the offices they are casting ballots on, they shouldn’t be permitted to vote. I can just hear the left-wing screaming foul on that last one, since they wouldn’t be able to rely on welfare-dependent, illiterate constituents to keep them in office.

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Today, the Obama campaign released a new 30 second ad that uses Mitt Romney’s remarks about 47% of voters as firepower.

The ad has no commentary or pro-Obama content.  This ad is simply Mitt Romney’s words from the May fundraiser where he made his comments about the 47% with various photos of Middle-Class Americans scrolling on the screen.

This ad is a follow up, of sorts, to an ad released by the Democrat National Committee yesterday that also used the words of Mitt Romney.

The DNC as took words from one of Romney’s campaign ads and interspersed statements that Romney has made at various times which contradict the things being said in the campaign ad.

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The US State Department is paying $70,000 to run a television ad in Pakistan.  The ad consists of sound bites from statements made by President Barack Obama and Secretary of State Hillary Clinton following the death of US Ambassador to Libya Chris Stevens.

The clips are reiterations by the President and Mrs. Clinton that the United States government had no involvement in creating and producing the film anti-Islam film that sparked riots, unrest, attacks, and the death of Ambassador Stevens in Benghazi, Libya last week.

The statements are unaltered clips of the President and Secretary Clinton, but they are subtitled in Urdu, the predominant language in Pakistan.

(story continues below video)

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Victoria Nuland, a State Department spokeswoman, told reporters that the intent of this commercial is to get the message to the largest possible audience in Pakistan.  Pakistan is being targeted due to the swarm of protesters that attempted to attack the US Embassy last week, but were deterred by Pakistani police forces.

“The sense was that this particular aspect of the president and the secretary’s message needed to be heard by more Pakistanis than had heard, and that this was an effective way to get that message out,” Ms. Nuland said in Washington.

The ad will air on seven networks inside Pakistan, which have an estimated audience of 90 million people.  Nuland added that these ads will not air in other countries.

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The Obama campaign has had ‘prominent’ Democrats tweet photos of themselves with words written on the back of their hands, such as “Obama Care”, “Medical Research”, and “For Our Kids”.

My problem is that the important issues are not being addressed by the Obama Administration, as well as the Obama campaign.

So here is my response:

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What else needs to be said?

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