Summary: American Taxpayer Relief Act of 2012 - Title I: General Extensions - (Sec. 101) Makes permanent the Economic Growth and Tax Relief Reconciliation Act of 2001 for individual taxpayers whose taxable income is at or below a $400,000 threshold amount ($450,000 for married couples filing a joint return). Amends the Internal Revenue Code to: (1) revise income tax rates for individual taxpayers whose taxable income is at or below the $400,000 threshold amount ($450,000 for married couples filing a joint return) and increase the rate to 39.6% for taxpayers whose taxable income exceeds the threshold, (2) set the threshold for the phaseout of personal tax exemptions and itemized deductions at $250,000 for individual taxpayers ($300,000 for married couples filing a joint return), and (3) increase the top marginal estate tax rate from 35% to 40%. (Sec. 102) Makes permanent for individual taxpayers whose taxable income is at or below a $400,000 threshold ($450,000 for married couples filing a joint return) provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 that reduce tax rates for capital gain and dividend income. Increases the capital gains tax rate from 15% to 20% for taxpayers whose taxable income exceeds the $400,000 threshold amount. (Sec. 103) Extends through 2017: (1) the American Opportunity tax credit, (2) the child tax credit, and (3) the increased earned income tax credit. Makes permanent the disregard of tax refunds for determining eligibility for benefits or assistance under any federal program or state or local program financed in whole or in part with federal funds. (Sec. 104) Establishes a permanent $78,750 exemption from the alternative minimum tax (AMT) for married taxpayers filing a joint tax return ($50,600 for individual taxpayers). Provides for an annual inflation adjustment to such exemption amounts for calendar years after 2012. Title II: Individual Tax Extenders - (Sec. 201) Extends through 2013 expiring tax provisions relating to individual taxpayers, including: the tax deduction for certain expenses of elementary and secondary school teachers; the exclusion from gross income of amounts attributable to the discharge of qualified principal residence indebtedness; the equalization of the exclusion from gross income of employer-provided commuter transit and parking benefits; the tax deduction for mortgage insurance premiums; the election to deduct state and local general sales taxes in lieu of state and local income taxes; the tax deduction for contributions of capital gain real property made for conservation purposes; the tax deduction for qualified tuition and related expenses; and the exemption from tax of distributions from individual retirement accounts (IRAs) made for charitable purposes. (Sec. 209) Makes permanent the authority of the Secretary of the Treasury to disclose tax returns and other information to federal and state prison officials for inmates who may have filed or facilitated the filing of false or fraudulent tax returns. Allows disclosures of such information to contractors responsible for the operation of a federal or state prison and to the legal representatives of the Federal Bureau of Prisons, a state agency, a contractor charged with the responsibility for administration of prisons, or the incarcerated individual accused of filing the false or fraudulent return. Title III: Business Tax Extenders - (Sec. 301) Extends through 2013 expiring tax provisions relating to business taxpayers, including: the tax credit for increasing research activities; the 9% low-income housing tax credit rate for newly constructed non-federally subsidized buildings; the exemption of the basic military housing allowance from the income test for programs financed by tax-exempt housing bonds; the Indian employment tax credit; the new markets tax credit; the tax credit for qualified railroad track maintenance expenditures; the tax credit for mine rescue team training expenses; the tax credit for differential wage payments to employees who are active duty members of the Uniformed Services; the work opportunity tax credit; the authority for issuing qualified zone academy bonds; accelerated depreciation for qualified leasehold, restaurant, and retail improvements, for motorsports entertainment complexes, and for business property on Indian reservations; the deduction for contributions of food inventory by taxpayers other than C corporations; increased expensing allowances for depreciable business property; the election to expense advanced mine safety equipment and expensing of film and television production expenses; the deduction for income attributable to domestic production activities in Puerto Rico; tax rules relating to payments between related foreign corporations; rules for the tax treatment of certain dividends of regulated investment companies (RICs); the subpart F income exemption for income derived in the active conduct of a banking, finance, or insurance business; the 100% exclusion from gross income of gain from the sale or exchange of certain small business stock; the rule for adjusting stock of an S corporation making charitable contributions of property; the reduction of the recognition period for the built-in gains of S corporations; tax incentives for investment in empowerment zones; the authority for issuing New York Liberty Zone bonds; the increased limitation for payments of excise taxes on distilled spirits into the treasuries of Puerto Rico and the Virgin Islands; the tax credit for investment in American Samoan economic development activities; and the additional depreciation allowance (bonus depreciation) for business assets and the election to accelerate the AMT in lieu of bonus depreciation. Title IV: Energy Tax Extenders - (Sec. 401) Extends through 2013 expiring energy-related tax provisions, including; the tax credit for residential energy efficiency improvements; the tax credit for alternative fuel vehicle refueling property expenditures; the tax credit for two- or three-wheeled plug-in electric vehicles; the income tax credit for biodiesel and renewable diesel used as fuel; the tax credit for producing electricity from Indian coal production facilities; the tax credit for energy efficient new homes; the tax credit for energy efficient appliances; tax rules relating to sales required to implement federal and state restructuring policy for qualified electric facilities; and the excise tax credit for alternative fuels. (Sec. 404) Extends through 2013 the cellulosic biofuel producer tax credit. Modifies the definition of "cellulosic biofuel" for purposes of such credit to mean any liquid fuel which is derived by, or from, qualified feedstocks. Defines "qualified feedstocks" as any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis and any cultivated algae, cyanobacteria, or lemna. (Sec. 407) Extends through 2013 placed-in-service dates for renewable energy facilities eligible for the tax credit for producing electricity from renewable resources, including wind, biomass, landfill gas, trash, hydropower, and marine and hydrokinetic renewable energy facilities. (Sec. 410) Extends through 2013 the special depreciation allowance (bonus depreciation) for cellulosic biofuel plant property. Modifies the definition of "cellulosic biofuel" for purposes of bonus depreciation to mean any liquid fuel which is derived by, or from, qualified feedstocks. Title V: Unemployment - (Sec. 501) Amends the Supplemental Appropriations Act, 2008 to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before January 1, 2014. (Sec. 502) Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until December 31, 2013, requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and June 30, 2014, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.) Amends the FSEUCA of 1970 to postpone similarly from December 31, 2012, to December 31, 2013, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula. (Sec. 503) Amends the Supplemental Appropriations Act, 2008 to appropriate funds out of the employment security administration account through FY2014 to assist states in providing reemployment and eligibility assessment activities. (Sec. 504) Amends the Railroad Unemployment Insurance Act to extend through December 31, 2013, the temporary increase in extended unemployment benefits. Title VI: Medicare and Other Health Extensions - Subtitle A: Medicare Extensions - (Sec. 601) Amends title XVIII (Medicare) of the Social Security Act (SSA) to extend for one year the Medicare physician payment rates without change. Authorizes eligible professionals to receive incentive payments under Medicare for reporting on quality measures by participating in a qualified clinical data registry. Requires the Comptroller General (GAO) to study the potential of clinical data registries to improve the quality and efficiency of care in the Medicare program. (Sec. 602) Extends through 2013 the floor at 1.0 on the work geographic index in the formula for determining relative values for physicians' services for the Medicare physician payment. (Sec. 603) Revises requirements for Medicare payments for outpatient therapy services, including to extend through December 31, 2013, the period of incurred expenses for which an enrollee may request an exception to the ceiling on such expenses. (Sec. 604) Extends: (1) the temporary increase in payment for ground ambulance services, (2) the increase in payment for certain urban air ambulance services, and (3) the increase in the assistance for rural providers furnishing (super rural ambulance) services in low-population density areas. Requires the Secretary of Health and Human Services (HHS) to study issues related to ambulance services. (Sec. 605) Extends through 2013 the additional Medicare payment for inpatient services for low-volume hospitals. (Sec. 606) Extends through FY2013 the current methodology for payment to subsection (d) hospitals for inpatient hospital services furnished to individuals under the Medicare-dependent, small rural hospital (MDH) program. (Generally, a subsection [d] hospital is an acute hospital, particularly one that receives payments under Medicare's inpatient prospective payment system [IPPS] when providing covered inpatient services to eligible beneficiaries.) (Sec. 607) Extends through December 31, 2014, Medicare Advantage plans that exclusively serve special needs individuals. (Sec. 608) Extends Medicare authorization for reasonable cost contracts through December 31, 2013. (Sec. 609) Reauthorizes through FY2013 the requirements that the HHS Secretary contract with a consensus-based entity to develop health care performance measurements. Requires the Secretary to develop a strategy to provide data for performance improvement in a timely manner to applicable providers under the Medicare program. Requires the Comptroller General to study private sector and Medicare information sharing activities. (Sec. 610) Amends the Medicare Improvements for Patients and Providers Act of 2008 to extend grants for outreach to Medicare beneficiaries. Subtitle B: Other Health Extensions - (Sec. 621) Amends SSA title XIX (Medicaid) to extend for one year the Qualifying Individual (QI) Program through which the QI program pays the Medicare Part B premiums of Medicare beneficiaries with incomes between 120% and 135% of the official poverty line. (Sec. 622) Extends the program to provide continued short-term eligibility for Medicaid beneficiaries who become ineligible due to increased hours of, or increased income from, employment (transitional medical assistance program). (Sec. 623) Extends through September 30, 2014, the authority of states to base eligibility determinations for Medicaid or the Children's Health Insurance Program (CHIP) on findings by an Express Lane agency. (Sec. 624) Amends SSA title V (Maternal and Child Health Services Block Grant) to extend the program for the development and support of family-to-family health information centers for children with disabilities or special health care needs. (Sec. 625) Amends the Public Health Service Act to reauthorize for FY2014: (1) a research program for the prevention and cure of Type I diabetes, and (2) a program to provide services through Indian health facilities for the prevention and treatment of diabetes. Subtitle C: Other Health Provisions - (Sec. 631) Directs the HHS Secretary to apply certain prospective documentation and coding adjustments (made in response to the implementation of the Medicare Severity Diagnosis Related Group [MS-DRG] system under the Medicare IPPS) for discharges occurring during FY2008, FY2009, and FY2010. Directs the Secretary to make an additional adjustment to the standardized amounts for inpatient hospital services based upon the Secretary's estimates for discharges occurring only during FY2014-FY2017 to offset $11 billion (which represents the amount of the increase in aggregate payments from FY2008-FY2013 for which an adjustment was not previously applied). (Sec. 632) Requires the Secretary to make reductions in Medicare payments for renal dialysis services. Directs GAO to update its report to Congress on the impact on Medicare beneficiary access to high-quality dialysis services of including specified oral drugs furnished for the treatment of end stage renal disease in the related bundled prospective payment system. (Sec. 633) Makes reductions to Medicare payments for multiple therapy services provided to the same patient on the same day. (Sec. 634) Reduces payments for certain hospital outpatient department services (stereotactic radiosurgery). (Sec. 635) Revises utilization rates for purposes of Medicare payment for the use of expensive diagnostic imaging equipment. (Sec. 636) Makes Medicare reimbursement for diabetic supplies that are non-mail order equal to the single payment amounts established under the national mail order competition for diabetic supplies. (Sec. 637) Reduces Medicare payment by 10% for ambulance services consisting of non-emergency basic life support services involving transport of an individual with end-stage renal disease (ESRD) for renal dialysis services furnished other than on an emergency basis by a provider of services or a renal dialysis facility. (Sec. 638) Extends from three years to five years the length of time the Secretary has to collect Medicare overpayments. (Sec. 639) Revises the coding adjustment factor for health status under Medicare Advantage plans. (Sec. 640) Eliminates funding for the Medicare Improvement Fund starting in FY2014. (Sec. 641) Revises state disproportionate share hospital (DSH) allotments under Medicaid. (Sec. 642) Repeals the Community Living Assistance Services and Supports Act or the CLASS Act, as added to the Public Health Service Act by the Patient Protection and Affordable Care Act, which establishes a national, voluntary insurance program for purchasing community living assistance services and supports in order to provide individuals with functional limitations with tools that will allow them to maintain their personal and financial independence and live in the community. Amends the Deficit Reduction Act of 2005 to repeal appropriations through FY2015 for the National Clearinghouse for Long-Term Care Information. (Sec. 643) Establishes the Commission on Long-Term Care to develop a plan for a system to ensure the availability of long-term services and supports for individuals in need of such services. (Sec. 644) Requires the Secretary to establish a fund to be used to provide assistance and oversight to qualified nonprofit health insurance issuers that have been awarded loans or grants under the Consumer Operated and Oriented Plan (CO-OP) program to offer qualified health plans in the individual and small group markets. Transfers to this new fund 10% of the appropriations to the CO-OP program. Rescinds all other unobligated funds appropriated to the CO-OP program. Title VII: Extension of Agricultural Programs - (Sec. 701) Extends programs under the Food, Conservation, and Energy Act of 2008 through September 30, 2013, with specified exceptions including Pigford claim discrimination determinations. Extends: (1) the dairy product price support program through December 31, 2013, and (2) the milk income loss contract program. Extends specified commodity programs to crop year 2013, including programs for sugar cane, sugar beets, and peanuts. Suspends price support authorities for: (1) covered commodities, peanuts, sugarcane, and sugar through the 2013 crop or production year; and (2) milk through December 31, 2013. Amends the Food Security Act of 1985 to extend the conservation reserve program through FY2013. Authorizes appropriations through FY2013 for the voluntary public access and habitat incentive program. Amends the Food and Nutrition Act of 2008 to reduce FY2013 funding for the supplemental nutrition assistance program (SNAP, formerly the food stamp program) employment and training. Revises FY2012 through FY2015 funding for the nutrition education and obesity prevention grant program. Amends the Food, Agriculture, Conservation, and Trade Act of 1990 to authorize FY2013 appropriations for: (1) the organic agriculture research and extension initiative, and (2) the specialty crop research initiative. Amends the Farm Security and Rural Investment Act of 2002 to authorize FY2013 appropriations for: (1) the beginning farmer and rancher development program, (2) the biobased markets program, (3) biorefinery assistance, (4) repowering assistance, (5) the bioenergy program for advanced biofuels, (6) the biodiesel fuel education program, (7) the rural energy for America program, (8) biomass research and development, (9) the rural energy self-sufficiency initiative, (10) the biomass crop assistance program, (11) the forest biomass for energy program, and (12) the community wood energy program. Authorizes the feedstock flexibility program for energy producers through FY2013. Amends the Farmer-to-Consumer Direct Marketing Act of 1976 to authorize FY2013 appropriations for the farmers market promotion program. Amends the Food, Conservation, and Energy Act of 2008 to authorize FY2013 appropriations for the national clean plant network. Amends the Farm Security and Rural Investment Act of 2002 regarding the national organic certification cost-share program to: (1) make specified Commodity Credit Corporation (CCC) funds available for FY2008 through FY2012, and (2) authorize FY2013 appropriations. Authorizes FY2013 appropriations for organic production and market data initiatives. Amends the Food, Agriculture, Conservation, and Trade Act of 1990 to authorize FY2013 appropriations for outreach and technical assistance for socially disadvantaged farmers or ranchers. (Sec. 702) Amends the Federal Crop Insurance Act to authorize FY2012-FY2013 appropriations for payments to eligible producers for: (1) livestock death losses in excess of the normal mortality due to adverse weather, including losses from hurricanes, floods, blizzards, disease, wildfires, and extreme heat or cold; (2) grazing losses for covered livestock due to drought or fire; (3) emergency relief to eligible producers of livestock, honey bees, and farm-raised fish for losses due to disease, adverse weather, or other conditions such as blizzards and wildfires; and (4) orchardists and nursery tree growers for commercial losses caused by natural disasters. Title VIII: Miscellaneous Provisions - (Sec. 801) Amends the National Defense Authorization Act for Fiscal Year 2013 to modify requirements concerning presidential notification of any reduction of strategic delivery systems to state that the President shall certify whether the Russian Federation is in compliance (currently, “that” it is in compliance) with its strategic arms control obligations (currently, “arms control obligations”) with the United States and is not violating or acting inconsistently with such obligations. (Sec. 802) Prohibits any cost-of-living adjustment to the rate of pay for Members of Congress during FY2013. Title IX: Budget Provisions - Subtitle A: Modifications of Sequestration - (Sec. 901) Amends the Balanced Budget and Emergency Deficit Control Act of 1985 to reduce the required amount of deficit reduction calculated for FY2013 by $24 billion. Implements the FY2013 spending reductions required by the Balanced Budget and Emergency Deficit Control Act of 1985 on March 27, 2013 (current law requires a sequestration to eliminate a budget-year breach within 15 calendar days after Congress adjourns). Postpones from January 2, 2013, until March 1, 2013, the sequestration required under the Budget Control Act of 2011 if a joint committee bill achieving a deficit reduction greater than $1.2 trillion was not enacted by January 15, 2012. Reduces FY2013 discretionary spending limits to those applicable for FY2012. Reduces FY2014 limits from $1.066 trillion to $1.058 trillion. (Sec. 902) Amends the Internal Revenue Code to permit an applicable tax-deferred retirement plan that includes a qualified Roth contribution (a program under which an employee may elect to make designated Roth contributions in lieu of all or a portion of elective deferrals the employee is otherwise eligible to make under the plan) to allow an individual to elect to have the plan transfer any amount not otherwise distributable to a designated Roth account maintained for the individual's benefit. Treats such a transfer as a taxable rollover distribution to the account. (Roth account contributions are made with after-tax funds.) Exempts such a plan, including the federal Thrift Savings Plan, from certain normally applicable restrictions because of such a transfer. Subtitle B: Budgetary Effects - (Sec. 911) Exempts the budgetary effects of this Act from the PAYGO scorecard requirements of the Statutory Pay-As-You-Go Act of 2010 and S.Con.Res. 21, 110th Congress (setting forth the congressional budget for the government for FY2008).

american taxpayer relief act title general extensions sec makes permanent economic_growth_and_tax_relief_reconciliation_act individual taxpayers taxable income threshold married couples filing joint return amends internal revenue code revise income tax rates individual taxpayers taxable income threshold married couples filing joint return increase rate taxpayers taxable income exceeds threshold set threshold phaseout personal tax exemptions itemized deductions individual taxpayers married couples filing joint return increase marginal estate tax rate sec makes permanent individual taxpayers taxable income threshold married couples filing joint return provisions jobs_and_growth_tax_relief_reconciliation_act reduce tax rates capital gain dividend income increases capital gains tax rate taxpayers taxable income exceeds threshold sec extends american_opportunity tax credit child tax credit increased earned income tax credit makes permanent disregard tax refunds determining eligibility benefits assistance federal program state local program financed federal funds sec establishes permanent exemption alternative minimum tax amt married taxpayers filing joint tax return individual taxpayers provides annual inflation adjustment exemption amounts calendar years title individual tax extenders sec extends expiring tax provisions relating individual taxpayers including tax deduction certain expenses elementary secondary school teachers exclusion gross income amounts attributable discharge qualified principal residence indebtedness equalization exclusion gross income employer provided commuter transit parking benefits tax deduction mortgage insurance premiums election deduct state local general sales taxes lieu state local income taxes tax deduction contributions capital gain real property conservation purposes tax deduction qualified tuition related expenses exemption tax distributions individual retirement accounts iras charitable purposes sec makes permanent authority secretary treasury disclose tax returns information federal state prison officials inmates filed facilitated filing false fraudulent tax returns allows disclosures information contractors responsible operation federal state prison legal representatives federal_bureau_of_prisons state agency contractor charged responsibility administration prisons incarcerated individual accused filing false fraudulent return title iii business tax extenders sec extends expiring tax provisions relating business taxpayers including tax credit increasing research activities low income housing tax credit rate newly constructed non federally subsidized buildings exemption basic military housing allowance income test programs financed tax exempt housing bonds indian employment tax credit new markets tax credit tax credit qualified railroad track maintenance expenditures tax credit rescue team training expenses tax credit differential wage payments employees active duty members uniformed_services work opportunity tax credit authority issuing qualified zone academy bonds accelerated depreciation qualified leasehold restaurant retail improvements motorsports entertainment complexes business property indian reservations deduction contributions food inventory taxpayers corporations increased expensing allowances depreciable business property election expense advanced safety equipment expensing film television production expenses deduction income attributable domestic production activities puerto_rico tax rules relating payments related foreign corporations rules tax treatment certain dividends regulated investment companies rics subpart income exemption income derived active conduct banking finance insurance business exclusion gross income gain sale exchange certain small business stock rule adjusting stock corporation making charitable contributions property reduction recognition period built gains corporations tax incentives investment empowerment zones authority issuing new_york_liberty_zone bonds increased limitation payments excise taxes distilled spirits treasuries puerto_rico virgin_islands tax credit investment economic development activities additional depreciation allowance bonus depreciation business assets election accelerate amt lieu bonus depreciation title energy tax extenders sec extends expiring energy related tax provisions including tax credit residential energy efficiency improvements tax credit alternative fuel vehicle refueling property expenditures tax credit two- wheeled plug electric vehicles income tax credit biodiesel renewable diesel fuel tax credit producing electricity indian coal production facilities tax credit energy efficient new homes tax credit energy efficient appliances tax rules relating sales required implement federal state restructuring policy qualified electric facilities excise tax credit alternative fuels sec extends cellulosic biofuel producer tax credit modifies definition cellulosic biofuel purposes credit mean liquid fuel derived qualified feedstocks defines qualified feedstocks lignocellulosic hemicellulosic matter available renewable recurring basis cultivated algae cyanobacteria lemna sec extends placed service dates renewable energy facilities eligible tax credit producing electricity renewable resources including wind biomass landfill gas trash hydropower marine hydrokinetic renewable energy facilities sec extends special depreciation allowance bonus depreciation cellulosic biofuel plant property modifies definition cellulosic biofuel purposes bonus depreciation mean liquid fuel derived qualified feedstocks title unemployment sec amends supplemental appropriations act extend emergency unemployment compensation euc payments eligible individuals weeks employment ending january sec amends assistance unemployed workers struggling families act extend december requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act june prohibition federal-state_extended_unemployment_compensation_act fseuca federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends fseuca postpone similarly december december termination period state determine indicators according specified temporary substitutions formula sec amends supplemental appropriations act appropriate funds employment security administration account fy2014 assist states providing reemployment eligibility assessment activities sec amends railroad_unemployment_insurance_act extend december temporary increase extended unemployment benefits title medicare extensions sec amends title xviii medicare social security act ssa extend year medicare physician payment rates change authorizes eligible professionals receive incentive payments medicare reporting quality measures participating qualified clinical data registry requires comptroller general gao study potential clinical data registries improve quality efficiency care medicare program sec extends floor work geographic index formula determining relative values physicians services medicare physician payment sec revises requirements medicare payments outpatient therapy services including extend december period incurred expenses enrollee request exception ceiling expenses sec extends temporary increase payment ground ambulance services increase payment certain urban air ambulance services increase assistance rural providers furnishing super rural ambulance services low population density areas requires secretary health_and_human_services hhs study issues related ambulance services sec extends additional medicare payment inpatient services low volume hospitals sec extends fy2013 current methodology payment subsection hospitals inpatient hospital services furnished individuals medicare dependent small rural hospital program generally subsection hospital acute hospital particularly receives payments medicare inpatient prospective payment system ipps providing covered inpatient services eligible beneficiaries sec extends december medicare_advantage plans exclusively serve special needs individuals sec extends medicare authorization reasonable cost contracts december sec reauthorizes fy2013 requirements hhs secretary contract consensus based entity develop health care performance measurements requires secretary develop strategy provide data performance improvement timely manner applicable providers medicare program requires comptroller general study private sector medicare information sharing activities sec amends medicare_improvements_for_patients_and_providers_act extend grants outreach medicare beneficiaries subtitle health extensions sec amends ssa title xix medicaid extend year qualifying individual program program pays medicare premiums medicare beneficiaries incomes official poverty line sec extends program provide continued short term eligibility medicaid beneficiaries ineligible increased hours increased income employment transitional medical assistance program sec extends september authority states base eligibility determinations medicaid findings agency sec amends ssa title maternal child health services block grant extend program development support family family health information centers children disabilities special health care needs sec amends public_health_service_act reauthorize fy2014 research program prevention cure type diabetes program provide services indian health facilities prevention treatment diabetes subtitle health provisions sec directs hhs secretary apply certain prospective documentation coding adjustments response implementation medicare severity diagnosis related group system discharges occurring fy2008 fy2009 fy2010 directs secretary additional adjustment standardized amounts inpatient hospital services based secretary estimates discharges occurring fy2014 fy2017 offset billion represents increase aggregate payments fy2008 fy2013 adjustment previously applied sec requires secretary reductions medicare payments renal dialysis services directs gao update report congress impact medicare beneficiary access high quality dialysis services including specified oral drugs furnished treatment end stage renal disease related bundled prospective payment system sec makes reductions medicare payments multiple therapy services provided patient day sec reduces payments certain hospital outpatient department services sec revises utilization rates purposes medicare payment use expensive diagnostic imaging equipment sec makes medicare reimbursement diabetic supplies non mail order equal single payment amounts established national mail order competition diabetic supplies sec reduces medicare payment ambulance services consisting non emergency basic life support services involving transport individual end stage renal disease esrd renal dialysis services furnished emergency basis provider services renal dialysis facility sec extends years years length time secretary collect medicare overpayments sec revises coding adjustment factor health status medicare_advantage plans sec eliminates funding medicare_improvement_fund starting fy2014 sec revises state disproportionate share hospital dsh allotments medicaid sec repeals community_living_assistance_services supports_act class act added public_health_service_act patient_protection affordable care act establishes national voluntary insurance program purchasing community living assistance services supports order provide individuals functional limitations tools allow maintain personal financial independence live community amends deficit reduction act repeal appropriations fy2015 national_clearinghouse long-term_care_information sec establishes_the_commission long-term_care develop plan system ensure availability long term services supports individuals need services sec requires secretary establish fund provide assistance oversight qualified nonprofit health insurance issuers awarded loans grants oriented plan program offer qualified health plans individual small group markets transfers new fund appropriations program rescinds unobligated funds appropriated program title vii extension agricultural programs sec extends programs energy act september specified exceptions including claim discrimination determinations extends dairy product price support program december milk income loss contract program extends specified commodity programs crop year including programs sugar cane sugar beets peanuts suspends price support authorities covered commodities peanuts sugarcane sugar crop production year milk december amends food security act extend conservation reserve program fy2013 authorizes appropriations fy2013 voluntary public access habitat incentive program amends food_and_nutrition_act reduce fy2013 funding supplemental nutrition assistance program snap food stamp program employment training revises fy2012 fy2015 funding nutrition education obesity prevention grant program amends trade act authorize fy2013 appropriations organic agriculture research extension initiative specialty crop research initiative amends farm_security rural investment act authorize fy2013 appropriations beginning farmer rancher development program biobased markets program biorefinery assistance assistance bioenergy program advanced biofuels biodiesel fuel education program rural energy america program biomass research development rural energy self sufficiency initiative biomass crop assistance program forest biomass energy program community wood energy program authorizes feedstock flexibility program energy producers fy2013 amends farmer consumer direct marketing act authorize fy2013 appropriations farmers market promotion program amends energy act authorize fy2013 appropriations national clean plant network amends farm_security rural investment act national organic certification cost share program specified commodity_credit_corporation ccc funds available fy2008 fy2012 authorize fy2013 appropriations authorizes fy2013 appropriations organic production market data initiatives amends trade act authorize fy2013 appropriations outreach technical assistance socially disadvantaged farmers ranchers sec amends federal_crop_insurance_act authorize fy2012 fy2013 appropriations payments eligible producers livestock death losses excess normal mortality adverse weather including losses hurricanes floods blizzards disease wildfires extreme heat cold grazing losses covered livestock drought fire emergency relief eligible producers livestock honey bees farm raised fish losses disease adverse weather conditions blizzards wildfires orchardists nursery tree growers commercial losses caused natural disasters title viii miscellaneous provisions sec amends national_defense_authorization_act fiscal year modify requirements concerning presidential notification reduction strategic delivery systems state president shall certify russian_federation compliance currently compliance strategic arms control obligations currently arms control obligations united_states violating acting obligations sec prohibits cost living adjustment rate pay members congress fy2013 title budget provisions subtitle modifications sequestration sec amends balanced_budget emergency deficit control act reduce required deficit reduction calculated fy2013 billion implements fy2013 spending reductions required balanced_budget emergency deficit control act march current law requires sequestration eliminate budget year breach calendar days congress adjourns postpones january march sequestration required budget control act joint committee bill achieving deficit reduction greater trillion enacted january reduces fy2013 discretionary spending limits applicable fy2012 reduces fy2014 limits trillion trillion sec amends internal revenue code permit applicable tax deferred retirement plan includes qualified roth contribution program employee elect designated roth contributions lieu portion elective deferrals employee eligible plan allow individual elect plan transfer designated roth account maintained individual benefit treats transfer taxable rollover distribution account roth account contributions tax funds exempts plan including federal certain normally applicable restrictions transfer subtitle budgetary effects sec exempts budgetary effects act paygo scorecard requirements statutory pay act res 110th congress setting forth congressional budget government fy2008


Summary: Middle Class Tax Cut Act - Extends through 2013 for a taxpayer whose income is $200,000 or less ($250,000 for married couples filing a joint return): (1) the tax rate reductions and other tax benefits of the Economic Growth and Tax Relief Reconciliation Act of 2001, and (2) the reduction in the tax rate for dividend and capital gain income enacted by the Jobs and Growth Tax Relief Reconciliation Act of 2003. Increases income tax rates and phases-out personal exemptions and itemized deductions for certain high-income taxpayers. Amends the Internal Revenue Code to extend through 2013: (1) the increased American Opportunity tax credit, (2) the increase in the refundable portion of the child tax credit, (3) the increased earned income tax credit percentage for three or more qualifying children, (4) the disregard of tax refunds in determining eligibility for federal and federally-assisted programs, and (5) the election to expense depreciable business assets. Extends for one year: (1) the increased exemption amount for the alternative minimum tax (AMT), and (2) the offset against the AMT of certain nonrefundable personal tax credits. Provides that the budgetary effects of this Act shall not be taken into account under the Statutory Pay-As-You-Go Act of 2010.

middle class tax cut act extends taxpayer income married couples filing joint return tax rate reductions tax benefits economic_growth_and_tax_relief_reconciliation_act reduction tax rate dividend capital gain income enacted jobs_and_growth_tax_relief_reconciliation_act increases income tax rates phases personal exemptions itemized deductions certain high income taxpayers amends internal revenue code extend increased american_opportunity tax credit increase refundable portion child tax credit increased earned income tax credit percentage qualifying children disregard tax refunds determining eligibility federal federally assisted programs election expense depreciable business assets extends year increased exemption alternative minimum tax amt offset amt certain nonrefundable personal tax credits provides budgetary effects act shall taken account statutory pay act


Summary: Sensible Estate Tax Relief Act of 2012 - Extends through 2013 provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 pertaining to estates, gifts, and generation-skipping transfers. Amends the Internal Revenue Code to: (1) allow a basic estate tax exclusion amount of $3.5 million, and (2) establish a maximum 45% estate tax rate. Exempts the budgetary effects of this Act from the Statutory Pay-As-You-Go Act of 2010.

sensible estate tax relief act extends provisions economic_growth_and_tax_relief_reconciliation_act pertaining estates gifts generation skipping transfers amends internal revenue code allow basic estate tax exclusion million establish maximum estate tax rate exempts budgetary effects act statutory pay act


Summary: Fair Tax Act of 2011 - Repeals the income tax, employment tax, and estate and gift tax. Redesignates the Internal Revenue Code of 1986 as the Internal Revenue Code of 2011. 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 2013, 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 a monthly sales tax rebate for families meeting certain size and income requirements. Grants states the primary authority for the collection of sales tax revenues and the remittance of such revenues to the Treasury. Sets forth administrative provisions relating to: (1) the filing of monthly reports and payments of tax, (2) accounting methods, (3) registration of sellers of goods and services responsible for reporting sales, (4) penalties for noncompliance, and (5) collections, appeals, and taxpayer rights. Directs the Secretary of the Treasury to allocate sales tax revenues among: (1) the general revenue, (2) the old-age and survivors insurance trust fund, (3) the disability insurance trust fund, (4) the hospital insurance trust fund, and (5) the federal supplementary medical insurance trust fund. Prohibits the funding of the Internal Revenue Service (IRS) after FY2015. Establishes in the Department of the Treasury: (1) an Excise Tax Bureau to administer excise taxes not administered by the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF), and (2) a Sales Tax Bureau to administer the national sales tax. Terminates the sales tax imposed by this Act if the Sixteenth Amendment to the U.S. Constitution (authorizing an income tax) is not repealed within seven years after the enactment of this Act.

fair tax act repeals income tax employment tax estate gift tax redesignates internal revenue code internal_revenue_code imposes national sales tax use consumption united_states taxable property services sets sales tax rate adjustments rate subsequent years allows exemptions tax property services purchased business export investment purposes state government functions sets forth rules relating collection remittance sales tax credits refunds allows monthly sales tax rebate families meeting certain size income requirements grants states primary authority collection sales tax revenues remittance revenues treasury sets forth administrative provisions relating filing monthly reports payments tax accounting methods registration sellers goods services responsible reporting sales penalties noncompliance collections appeals taxpayer rights directs secretary treasury allocate sales tax revenues general revenue old age survivors insurance trust fund disability insurance trust fund hospital insurance trust fund federal supplementary medical insurance trust fund prohibits funding internal_revenue_service irs fy2015 establishes department_of_the_treasury excise_tax_bureau administer excise taxes administered explosives atf sales_tax_bureau administer national sales tax terminates sales tax imposed act sixteenth amendment authorizing income tax repealed seven years enactment act


Summary: End Tax Uncertainty Act of 2011 - Makes permanent: (1) the Economic Growth and Tax Relief Reconciliation Act of 2001; (2) provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 that reduce income tax rates on dividend and capital gains income; and (3) the repeal of the estate, gift, and generation-skipping transfer taxes. Amends the Internal Revenue Code to: (1) repeal the alternative minimum tax (AMT) on individual taxpayers; and (2) reduce to 25% the maximum income tax rate on corporations, including personal service corporations.

end tax uncertainty act makes permanent economic growth tax relief reconciliation act provisions jobs_and_growth_tax_relief_reconciliation_act reduce income tax rates dividend capital gains income repeal estate gift generation skipping transfer taxes amends internal revenue code repeal alternative minimum tax amt individual taxpayers reduce maximum income tax rate corporations including personal service corporations


Summary: Amends the Internal Revenue Code to change the income tax filing deadline for calendar year taxpayers from April 15 to the first Monday in November.

amends internal revenue code change income tax filing deadline calendar year taxpayers april monday november


Summary: Fair and Simple Tax Act of 2011 - Amends the Internal Revenue Code to: (1) establish an alternative income tax rate system with three tax brackets (10, 15, and 30%); (2) repeal the estate and gift tax; (3) adjust the increased alternative minimum tax (AMT) exemption amounts for inflation after 2011 and make such exemptions permanent; (4) reduce the maximum corporate income tax rate to 25%; (5) reduce the maximum tax rate on capital gains to 10%; (6) allow an inflation adjustment to the basis of capital assets for purposes of determining gain or loss; (7) establish new tax-exempt accounts for retirement savings, lifetime savings, and lifetime skills accounts; (8) exempt individuals under age 65 who do not have employer health care coverage from the adjusted gross income threshold for the medical care tax deduction; and (9) make permanent the tax credit for increasing research activities. Repeals the terminating dates applicable to provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.

fair simple tax act amends internal revenue code establish alternative income tax rate system tax brackets repeal estate gift tax adjust increased alternative minimum tax amt exemption amounts inflation exemptions permanent reduce maximum corporate income tax rate reduce maximum tax rate capital gains allow inflation adjustment basis capital assets purposes determining gain loss establish new tax exempt accounts retirement savings lifetime savings lifetime skills accounts exempt individuals age employer health care coverage adjusted gross income threshold medical care tax deduction permanent tax credit increasing research activities repeals terminating dates applicable provisions economic_growth_and_tax_relief_reconciliation_act jobs_and_growth_tax_relief_reconciliation_act


Summary: Makes permanent: (1) the Economic Growth and Tax Relief Reconciliation Act of 2001; (2) provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 that reduce income tax rates on dividend and capital gain income; and (3) the repeal of the estate, gift, and generation-skipping transfer taxes.

makes permanent economic growth tax relief reconciliation act provisions jobs_and_growth_tax_relief_reconciliation_act reduce income tax rates dividend capital gain income repeal estate gift generation skipping transfer taxes


Summary: Amends the Internal Revenue Code to: (1) extend through 2014 the standard tax deduction for real property taxes; and (2) allow an annual inflation adjustment to the allowable amount of such deduction.

amends internal revenue code extend standard tax deduction real property taxes allow annual inflation adjustment allowable deduction


Summary: Create Jobs by Expanding the R&D Tax Credit Act of 2011 - Amends the Internal Revenue Code to: (1) increase the rate of the tax credit for increasing research activities in 2011 and 2012; (2) extend such tax credit through 2012; and (3) allow certain small business concerns to assign research tax credit amounts in 2011 and 2012.

create jobs expanding tax credit act amends internal revenue code increase rate tax credit increasing research activities extend tax credit allow certain small business concerns assign research tax credit amounts


Summary: Permanently Repeal the Estate Tax Act of 2011 - Repeals the federal estate tax, effective for estates of decedents dying after December 31, 2010.

permanently repeal estate tax act repeals federal estate tax effective estates decedents dying december


Summary: Expensing Property Expands our Nation's Strong Economy Act of 2011 or the EXPENSE Act of 2011 - Amends the Internal Revenue Code to: (1) repeal the limitations on the expensing of depreciable business assets; and (2) allow taxpers to elect a two-year recovery period for depreciable property.

expensing property expands nation strong economy act expense act amends internal revenue code repeal limitations expensing depreciable business assets allow elect year recovery period depreciable property


Summary: Simple Savings Tax Relief Act of 2011 - Amends the Internal Revenue Code to exclude from gross income up to $400 (twice such amount on a joint return) of interest income annually. Provides for an inflation adjustment to such exclusion amount beginning after 2012.

amends internal revenue code exclude gross income twice joint return interest income annually provides inflation adjustment exclusion beginning


Summary: Death Tax Repeal Act - Repeals the federal estate, gift, and generation-skipping transfer taxes.

death tax repeal act repeals federal estate gift generation skipping transfer taxes


Summary: Permanent Tax Relief Act of 2011 - Makes provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 that reduce income tax rates on dividend and capital gain income permanent. Amends the Internal Revenue Code to reduce individual income tax rates for calendar years after 2010. Makes the general terminating date (i.e., December 10, 2010) of the Economic Growth and Tax Relief Reconciliation Act of 2001 inapplicable to provisions of that Act that reduce individual income tax rates.

permanent tax relief act makes provisions growth tax relief reconciliation act reduce income tax rates dividend capital gain income permanent amends internal revenue code reduce individual income tax rates calendar years makes general terminating date december economic_growth_and_tax_relief_reconciliation_act inapplicable provisions act reduce individual income tax rates


Summary: Makes permanent: (1) the Economic Growth and Tax Relief Reconciliation Act of 2001; and (2) the reductions in tax rates for dividend and capital gain income enacted by the Jobs and Growth Tax Relief Reconciliation Act of 2003. Amends the Internal Revenue Code to make permanent: (1) the tax deductions for state and local sales taxes and for tuition and related expenses; and (2) the increased expensing allowance (i.e., $125,000) for depreciable business assets, including computer software.

makes permanent economic growth tax relief reconciliation act reductions tax rates dividend capital gain income enacted jobs_and_growth_tax_relief_reconciliation_act amends internal revenue code permanent tax deductions state local sales taxes tuition related expenses increased expensing allowance depreciable business assets including computer software


Summary: Fair Taxes for Seniors Act of 2011- Amends the Internal Revenue Code to provide a one-time increase (from $250,000 to $500,000, or from $500,000 to $1 million for married taxpayers filing joint returns) in the exclusion of gain from the sale of a principal residence by a taxpayer who has attained the age of 50 before such sale. Provides that in the case of a joint return, only one spouse need satisfy the age requirement.

amends internal revenue code provide time increase million married taxpayers filing joint returns exclusion gain sale principal residence taxpayer attained age sale provides case joint return spouse need satisfy age requirement


Summary: Income Equity Act of 2011- Amends the Internal Revenue Code to: (1) deny employers a tax deduction for payments of excessive compensation to any full-time employee (i.e., compensation for services exceeding the greater of 25 times the lowest compensation paid to any other employee or $500,000), and (2) require such employers to file a report with the Secretary of the Treasury on excessive compensation (as defined by this Act) paid to their employees. Defines "compensation" to include wages, salary, deferred compensation, retirement contributions, options, bonuses, property, and other forms of compensation.

income equity act amends internal revenue code deny employers tax deduction payments excessive compensation time employee compensation services exceeding greater times lowest compensation paid employee require employers file report secretary treasury excessive compensation defined act paid employees defines compensation include wages salary deferred compensation retirement contributions options bonuses property forms compensation


Summary: Charitable Driving Tax Relief Act of 2011- Amends the Internal Revenue Code to provide that volunteers who use their automobiles for the benefit of a charitable organization may exclude from their gross income reimbursements for their automobile operating expenses at the same level as business employees (i.e., 51 cents per mile in 2011).

charitable driving tax relief act amends internal revenue code provide volunteers use automobiles benefit charitable organization exclude gross income reimbursements automobile operating expenses level business employees cents mile


Summary: Small Business Tax Relief Act of 2011 - Repeals the provision of the Patient Protection and Affordable Care Act that extends to corporations that are not tax-exempt the requirement to report payments of $600 or more. Amends the Internal Revenue Code to impose a 5.4% surcharge on individual taxpayers whose modified adjusted gross income exceeds $1 million. Dedicates revenues from such surcharge to federal deficit or debt reduction.

small business tax relief act repeals provision patient_protection affordable care act extends corporations tax exempt requirement report payments amends internal revenue code impose surcharge individual taxpayers modified adjusted gross income exceeds million dedicates revenues surcharge federal deficit debt reduction


Summary: Amends the Internal Revenue Code to make permanent the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.

amends internal revenue code permanent taxpayer election deduct state local general sales taxes lieu state local income taxes


Summary: Tax Code Termination Act - Terminates the Internal Revenue Code of 1986 after December 31, 2015, except for self-employment taxes, Federal Insurance Contributions Act (FICA) taxes, and railroad retirement taxes. Requires a two-thirds majority vote in Congress to change such termination date. Declares that any new federal tax system should be a simple and fair system that: (1) applies a low rate to all Americans; (2) provides tax relief for working Americans; (3) protects the rights of taxpayers and reduces tax collection abuses; (4) eliminates the bias against savings and investment; (5) promotes economic growth and job creation; and (6) does not penalize marriage or families. Requires that the new federal tax system be approved by Congress in its final form by July 4, 2015.

tax code termination act terminates internal revenue code december self employment taxes federal_insurance_contributions_act fica taxes railroad retirement taxes requires thirds majority vote congress change termination date declares new federal tax system simple fair system applies low rate americans provides tax relief working americans protects rights taxpayers reduces tax collection abuses eliminates bias savings investment promotes economic growth job creation penalize marriage families requires new federal tax system approved congress final form july


Summary: Amends the Internal Revenue Code to repeal the restrictions on the tax deduction for the travel expenses of a taxpayer's spouse, dependent, or other individual accompanying the taxpayer on business travel.

amends internal revenue code repeal restrictions tax deduction travel expenses taxpayer spouse dependent individual accompanying taxpayer business travel


Summary: Amends the Internal Revenue Code to increase the income tax deduction for business meals and entertainment expenses from 50 to 75% of such expenses in calendar year 2011 and 80% in 2012 and thereafter.

amends internal revenue code increase income tax deduction business meals entertainment expenses expenses calendar year


Summary: Amends the Internal Revenue Code to qualify Indian tribes as eligible recipients of tax deductible contributions of "apparently wholesome food," as defined by the Bill Emerson Good Samaritan Food Donation Act.

amends internal revenue code qualify indian tribes eligible recipients tax deductible contributions apparently wholesome food defined bill emerson good samaritan food donation act


Summary: Individual AMT Repeal Act of 2011 - Amends the Internal Revenue Code to repeal the alternative minimum tax (AMT) on individuals after 2010.

individual amt repeal act amends internal revenue code repeal alternative minimum tax amt individuals


Summary: American Competitiveness Act of 2011 - Amends the Internal Revenue Code to reduce the maximum income tax rate on corporations to 25% of corporate taxable income exceeding $50,000. Provides a special rule for any taxable year beginning in 2011 by establishing a maximum 30% rate for corporate taxable income exceeding $75,000.

american competitiveness act amends internal revenue code reduce maximum income tax rate corporations corporate taxable income exceeding provides special rule taxable year beginning establishing maximum rate corporate taxable income exceeding


Summary: Jumpstarting Our Business Sector Act of 2011 - Amends the Internal Revenue Code to: (1) eliminate the corporate income tax and the tax on the capital gains of individuals and corporations; and (2) extend for one year the additional depreciation allowance for business and investment assets (bonus depreciation), the 100% expensing allowance for such assets, and the election to accelerate the alternative minimum tax (AMT) credit in lieu of bonus depreciation.

business sector act amends internal revenue code eliminate corporate income tax tax capital gains individuals corporations extend year additional depreciation allowance business investment assets bonus depreciation expensing allowance assets election accelerate alternative minimum tax amt credit lieu bonus depreciation


Summary: Tax Relief Certainty Act of 2011 - Eliminates: (1) the terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001, thus making the tax relief provisions of such Act permanent; and (2) the terminating date of the Jobs and Growth Tax Relief Reconciliation Act of 2003 applicable to reductions in the tax rate for dividend and capital gain income. Amends the Internal Revenue Code to: (1) phase-in between 2011 through 2021increases in the exemption amount for the alternative minimum tax (AMT); and (2) make permanent offsets against the AMT for certain nonrefundable tax credits. Makes permanent the repeal of the estate, gift, and generation-skipping transfer taxes for decedents dying, gifts made, and generation skipping transfers after December 31, 2009.

tax relief certainty act eliminates terminating date economic_growth_and_tax_relief_reconciliation_act making tax relief provisions act permanent terminating date jobs_and_growth_tax_relief_reconciliation_act applicable reductions tax rate dividend capital gain income amends internal revenue code phase exemption alternative minimum tax amt permanent offsets amt certain nonrefundable tax credits makes permanent repeal estate gift generation skipping transfer taxes decedents dying gifts generation skipping transfers december


Summary: Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 - Amends the Internal Revenue Code to: (1) repeal requirements for the reporting to the Internal Revenue Service (IRS) of payments of $600 or more to corporations that are not tax-exempt and of gross proceeds paid in consideration for any type of property, (2) repeal requirements for reporting payments made with respect to rental property which is not part of a trade or business, and (3) increase the limitation on recapture of excess advance payments of the tax credit for health insurance premiums.

comprehensive taxpayer protection repayment exchange subsidy overpayments act amends internal revenue code repeal requirements reporting internal_revenue_service irs payments corporations tax exempt gross proceeds paid consideration type property repeal requirements reporting payments respect rental property trade business increase limitation recapture excess advance payments tax credit health insurance premiums


Summary: Security in Energy and Manufacturing Act of 2011 or the SEAM Act of 2011 - Amends the Internal Revenue Code to expand the qualifying advanced energy project credit by allocating in 2011 $5 billion of grants or tax credit amounts to manufacturers of goods and components (other than for assembly of components) in the United States that are used in alternative energy projects.

security energy manufacturing act act amends internal revenue code expand qualifying advanced energy project credit allocating billion grants tax credit amounts manufacturers goods components assembly components united_states alternative energy projects


Summary: Investing in Our Future Act of 2011- Amends the Internal Revenue Code to impose an excise tax on currency transactions exceeding $10,000 equal to 0.005% of the value of the currency acquired in the transaction (currency transaction tax). Establishes in the Treasury: (1) the Child Care Assistance Trust Fund, which shall be funded with 10% of the revenues from the currency transactions tax and which shall be used to provide increased allocations to states for child care assistance; (2) the Multilateral Global Health Trust Fund, which shall be funded with 25% of the revenues from such tax and from which the Secretary of State shall make grants to assist developing countries in addressing HIV/AIDS, tuberculosis, malaria, maternal mortality, family planning, neglected diseases, and other health issues; and (3) the Global Climate Change Adaptation and Mitigation Trust Fund, which shall be funded with 25% of the revenues from such tax and which shall be used for contributions to the Green Climate Fund, and the Adaptation Fund, established pursuant to the United Nations Framework Convention on Climate Change. Requires remaining tax revenues to be used for federal budget deficit reduction or reduction of the federal debt.

investing future act amends internal revenue code impose excise tax currency transactions exceeding equal value currency acquired transaction currency transaction tax establishes treasury child care assistance trust fund shall funded revenues currency transactions tax shall provide increased allocations states child care assistance shall funded revenues tax secretary state shall grants assist developing countries addressing hiv aids tuberculosis malaria maternal mortality family planning neglected diseases health issues shall funded revenues tax shall contributions established pursuant united_nations_framework_convention_on_climate_change requires remaining tax revenues federal budget deficit reduction reduction federal debt


Summary: Extended Tax Relief for All Act of 2011 - Amends the Internal Revenue Code to allow individual taxpayers the full amount of the making work pay tax credit in 2011, less any amount received from the reduction in the employment and self-employment tax for that year.

amends internal revenue code allow individual taxpayers making work pay tax credit received reduction employment self employment tax year


Summary: No Loopholes in Social Security Taxes Act - Amends the Internal Revenue Code to modify the definition of "wages" for employment tax purposes to increase the level of remuneration to which such taxes shall apply.

loopholes social_security taxes act amends internal revenue code modify definition wages employment tax purposes increase level remuneration taxes shall apply


Summary: Amends the Internal Revenue Code with respect to the charitable tax deduction for contributions of qualified vehicles (i.e., highway motor vehicles, boats, or airplanes) to: (1) set forth revised acknowledgment requirements for vehicles valued at $2,500 or less and vehicles valued at more than $2,500; and (2) revise the penalty for submitting a fraudulent acknowledgment.

amends internal revenue code respect charitable tax deduction contributions qualified vehicles highway motor vehicles boats airplanes set forth revised acknowledgment requirements vehicles valued vehicles valued revise penalty submitting fraudulent acknowledgment


Summary: Motorcoach Enhanced Safety Act of 2011 - Directs the Secretary of Transportation to prescribe regulations requiring motorcoaches to be installed with: (1) safety seat belts at each seating position, (2) improved fire extinguishers or other firefighting equipment, (3) advanced glazing in each portal to prevent passenger ejection, (4) stability enhancing technology to reduce the number and frequency of rollover crashes, and (5) direct tire pressure monitoring systems. Requires the Secretary to prescribe regulations establishing improved strength and crush resistance standards for motorcoach roofs. Requires the Secretary to evaluate and issue performance requirements relating to: (1) the feasibility of establishing flammability standards for motorcoach exterior and interior components, (2) technologies to prevent wheel well fires, and (3) requirements for motorcoaches to be equipped with improved designs for emergency passenger evacuation and fire suppression systems. Requires the Secretary to: (1) conduct compartmentalization safety countermeasures, occupant impact protection, and collision avoidance research; and (2) issue a standard or regulation based on research results. Authorizes the Secretary to register a person to provide motorcoach services only after that person: (1) undergoes a pre-authorization safety audit, including verification of drug and alcohol testing, vehicle maintenance, and safety management programs; (2) has been interviewed about the carrier's safety management controls and written safety oversight policies and practices; and (3) has demonstrated proficiency to comply with such requirements. Requires each newly registered motorcoach owner or operator transporting property to undergo a safety review within the first 18 months after operations begin. Authorizes the Secretary to establish a fee to cover audit costs. Prescribes disclosure requirements for registration applicants regarding reincarnated motor carriers, and authorizes the Secretary to suspend, amend, or revoke a motor carrier registration for violation of those and other specified requirements, regulations, or orders. Prohibits two or more motorcoach operators from using common ownership, common management, common control, or common familial relationship to avoid compliance, or conceal noncompliance or a history of noncompliance with commercial motor vehicle safety regulations or an order of the Secretary. Prescribes penalties for violation of this prohibition. Requires the Secretary to: (1) determine the safety fitness and assign a rating, updated triennially, for each registered motorcoach operator; and (2) establish a process for monitoring regularly the safety performance of each operator following the assignment of a rating. Requires the Secretary to: (1) establish minimum curricular requirements for entry-level motorcoach drivers and drivers upgrading from one class of commercial driver's license to another, and (2) require each motorcoach driver seeking a commercial driver's license (CDL) passenger endorsement to undergo training that includes such requirements before taking the CDL test. Requires the Secretary to issue a final rule in Docket No. Federal Motor Carrier Safety Administration (FMCSA) 2007-27659: Commercial Driver's License Testing and Commercial Learner's Permit Standards that improves the stringency of examination for the CDL passenger-carrying endorsement. Requires the Secretary to submit a plan to Congress requiring all or certain classes of drivers to: (1) have a CDL passenger-carrying endorsement in order to operate a commercial van transporting 9 to 15 passengers in interstate commerce, and (2) be tested for drugs and alcohol. Revises examination requirements for the listing of medical examiners in a national registry. Requires the Secretary to establish a national registry of medical examiners. Directs the Secretary to prescribe regulations to require all motorcoaches in interstate commerce to be equipped with electronic onboard recorders. Requires the Secretary to complete a rulemaking proceeding to consider requiring states to conduct annual inspections of commercial passenger motor vehicles. Requires the Secretary to: (1) prescribe regulations on the use of electronic or wireless devices (including cell phones and other distracting devices) by motorcoach operators; and (2) prohibit their use in cases where they interfere with the driver's safe operation of a motorcoach, but not when necessary for driver or public safety in emergency situations. Redefines "employer," for purposes of the application of federal commercial motor vehicle safety standards, to include a person that offers for rent or lease in interstate commerce motor vehicles used to transport more than 15 passengers (including the driver) from the same location, or as part of the same business provides names or contact information of drivers, or holds itself out to the public as a charter bus company. Requires the Secretary to register brokers for transportation of passengers.

enhanced safety act directs secretary transportation prescribe regulations requiring installed safety seat belts seating position improved fire firefighting equipment advanced portal prevent passenger stability enhancing technology reduce number frequency rollover crashes direct tire pressure monitoring systems requires secretary prescribe regulations establishing improved strength resistance standards roofs requires secretary evaluate issue performance requirements relating feasibility establishing flammability standards exterior interior components technologies prevent wheel fires requirements equipped improved designs emergency passenger evacuation fire suppression systems requires secretary conduct safety countermeasures occupant impact protection collision avoidance research issue standard regulation based research results authorizes secretary register person provide services person undergoes pre authorization safety audit including verification drug alcohol testing vehicle maintenance safety management programs carrier safety management controls written safety oversight policies practices demonstrated proficiency comply requirements requires newly registered owner operator transporting property undergo safety review months operations begin authorizes secretary establish fee cover audit costs prescribes disclosure requirements registration applicants motor carriers authorizes secretary suspend amend revoke motor carrier registration violation specified requirements regulations orders prohibits operators common ownership common management common control common familial relationship avoid compliance conceal noncompliance history noncompliance commercial motor vehicle safety regulations order secretary prescribes penalties violation prohibition requires secretary determine safety fitness assign rating updated triennially registered operator establish process monitoring regularly safety performance operator following assignment rating requires secretary establish minimum curricular requirements entry level drivers drivers upgrading class commercial driver license require driver seeking commercial driver license cdl passenger endorsement undergo training includes requirements taking cdl test requires secretary issue final rule docket federal_motor_carrier_safety_administration fmcsa commercial driver commercial learner permit standards improves examination cdl passenger carrying endorsement requires secretary submit plan congress requiring certain classes drivers cdl passenger carrying endorsement order operate commercial van transporting passengers interstate commerce tested drugs alcohol revises examination requirements listing medical examiners national registry requires secretary establish national registry medical examiners directs secretary prescribe regulations require interstate commerce equipped electronic onboard recorders requires secretary complete rulemaking proceeding consider requiring states conduct annual inspections commercial passenger motor vehicles requires secretary prescribe regulations use electronic wireless devices including cell phones devices operators prohibit use cases interfere driver safe operation necessary driver public safety emergency situations redefines employer purposes application federal commercial motor vehicle safety standards include person offers rent lease interstate commerce motor vehicles transport passengers including driver location business provides names contact information drivers holds public charter bus company requires secretary register brokers transportation passengers


Summary: Amends the Internal Revenue Code to establish a flat income tax rate for corporations, including personal service corporations, of 18% of taxable income.

amends internal revenue code establish flat income tax rate corporations including personal service corporations taxable income


Summary: Rising Tides Act of 2011 - Amends the Internal Revenue Code to: (1) reduce from 35% to 23% the maximum income tax rate for corporations, including personal service corporations; and (2) repeal certain requirements and limitations on the tax deduction for cash dividends received by a corporation which is a U.S. shareholder from a controlled foreign corporation and make such deduction permanent.

rising act amends internal revenue code reduce maximum income tax rate corporations including personal service corporations repeal certain requirements limitations tax deduction cash dividends received corporation shareholder controlled foreign corporation deduction permanent


Summary: American Research and Competitiveness Act of 2011 - Amends the Internal Revenue Code to: (1) extend through December 31, 2012, the tax credit for increasing research activities; and (2) increase the rate of the alternative simplified tax credit to 20% and make such credit permanent.

amends internal revenue code extend december tax credit increasing research activities increase rate alternative simplified tax credit credit permanent


Summary: Indigent Funeral Expense Reimbursement Act of 2011 - Amends the Internal Revenue Code to allow taxpayers engaged in the the trade or business of providing funeral or burial goods and services a business-related tax credit for the unreimbursed expense of providing funeral or burial goods and services for a deceased indigent individual. Limits the amount of such expenses eligible for such credit to $3,000 in a taxable year for such an individual.

indigent funeral expense reimbursement act amends internal revenue code allow taxpayers engaged trade business providing funeral burial goods services business related tax credit unreimbursed expense providing funeral burial goods services deceased indigent individual limits expenses eligible credit taxable year individual


Summary: Freedom Flat Tax Act - Amends the Internal Revenue Code to authorize an individual or a person engaged in business activity to make an irrevocable election to be subject to a flat tax (in lieu of the existing tax provisions) of 19% for the first two years after an election is made, and 17% thereafter. Calculates taxable income for individual taxpayers by subtracting a basic standard deduction and an additional standard deduction for each dependent from the total of wages, retirement distributions, and unemployment compensation. Defines "business taxable income" to mean gross active income reduced by the cost of certain business inputs. Imposes an employer tax on the value of excludable compensation provided to employees not engaged in business activity of 19% for the first two years after an election is made under this Act and 17% thereafter. Repeals the estate, gift, and generation-skipping transfer taxes. Requires a two-thirds vote of the House of Representatives or the Senate to increase the flat tax rate proposed by this Act or to reduce the amount of the standard deduction or business-related deductions allowed by this Act.

freedom flat tax act amends internal revenue code authorize individual person engaged business activity irrevocable election subject flat tax lieu existing tax provisions years election calculates taxable income individual taxpayers subtracting basic standard deduction additional standard deduction dependent total wages retirement distributions unemployment compensation defines business taxable income mean gross active income reduced cost certain business inputs imposes employer tax value excludable compensation provided employees engaged business activity years election act repeals estate gift generation skipping transfer taxes requires thirds vote house_of_representatives senate increase flat tax rate proposed act reduce standard deduction business related deductions allowed act


Summary: Seniors' Tax Simplification Act of 2011 - Directs the Secretary of the Treasury to make available a new federal income tax Form 1040SR (similar to Form 1040EZ) to individuals who have turned 65 as of the close of the taxable year. Allows the form to be used even if income includes: (1) social security benefits; (2) distributions from qualified retirement plans, annuities, or other such deferred payment arrangements; (3) interest and dividends; or (4) capital gains and losses.

seniors tax simplification act directs secretary treasury available new federal income tax form 1040sr similar form 1040ez individuals turned close taxable year allows form income includes social security benefits distributions qualified retirement plans annuities deferred payment arrangements interest dividends capital gains losses


Summary: Amends the Internal Revenue Code to allow unmarried individuals who do not have gross income from a trade or business and who do not itemize their tax deductions to elect: (1) to have the Internal Revenue Service (IRS) prepare their income tax returns; and (2) to decline to file such IRS-prepared return, without penalty.

amends internal revenue code allow unmarried individuals gross income trade business itemize tax deductions elect internal_revenue_service irs prepare income tax returns decline file irs prepared return penalty


Summary: Amends the Internal Revenue Code to reduce to 10%: (1) the income tax rate on corporations, including personal service corporations; and (2) the capital gains income of individuals and corporations. Makes provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 that reduce tax rates on capital gains income permanent.

amends internal revenue code reduce income tax rate corporations including personal service corporations capital gains income individuals corporations makes provisions jobs_and_growth_tax_relief_reconciliation_act reduce tax rates capital gains income permanent


Summary: Complete and Permanent Property Tax Deduction Act of 2011 - Amends the Internal Revenue Code to: (1) make the standard tax deduction for real property taxes permanent; and (2) repeal the dollar limitation on such deduction and the exclusion of foreign real property taxes.

amends internal revenue code standard tax deduction real property taxes permanent repeal dollar limitation deduction exclusion foreign real property taxes


Summary: Fairness in Taxation Act of 2011 - Amends the Internal Revenue Code to: (1) increase individual income tax rates for taxpayers whose taxable income exceeds $1 million, and (2) provide for an adjustment in the capital gains tax of taxpayers whose taxable income is subject to the 45% tax bracket.

fairness taxation act amends internal revenue code increase individual income tax rates taxpayers taxable income exceeds million provide adjustment capital gains tax taxpayers taxable income subject tax bracket


Summary: Debt Free America Act - States as purposes of this Act the raising of sufficient revenue from a fee on transactions to: (1) eliminate the national debt within 10 years and phase out the individual income tax, including interest payments on the national debt; and (2) provide incentives for private sector investment in capital goods, clean energy generation, and infrastructure development. Amends the Internal Revenue Code to impose a 1% fee, offset by a corresponding nonrefundable income tax credit, on every specified transaction that uses a payment instrument, including any check, cash, credit card, transfer of stock, bonds, or other financial instrument. Defines "specified transaction" to: (1) exclude any deposit into a personal account of an individual and any transfer between accounts, and (2) include retail and wholesale sales, purchases of intermediate goods, and financial and intangible transactions. Establishes in the legislative branch the Bipartisan Task Force for Responsible Fiscal Action to review the fiscal imbalance of the federal government and make recommendations to improve such imbalance. Provides for expedited consideration by Congress of Task Force recommendations. Repeals after 2021 the individual income tax, refundable and nonrefundable personal tax credits, and the alternative minimum tax (AMT) on individuals. Directs the Secretary of the Treasury to: (1) prioritize the repayment of the national debt to protect the fiscal stability of the United States; and (2) study and report to Congress on the implementation of this Act.

debt free america act states purposes act raising sufficient revenue fee transactions eliminate national debt years phase individual income tax including interest payments national debt provide incentives private sector investment capital goods clean energy generation infrastructure development amends internal revenue code impose fee offset corresponding nonrefundable income tax credit specified transaction uses payment instrument including check cash credit card transfer stock bonds financial instrument defines specified transaction exclude deposit personal account individual transfer accounts include retail wholesale sales purchases intermediate goods financial intangible transactions establishes legislative branch review fiscal imbalance federal government recommendations improve imbalance provides expedited consideration recommendations repeals individual income tax refundable nonrefundable personal tax credits alternative minimum tax amt individuals directs secretary treasury prioritize repayment national debt protect fiscal stability united_states study report congress implementation act


Summary: Tax Free Tips Act of 2011- Amends the Internal Revenue Code to exempt tips from the income tax, social security and railroad retirement taxes, unemployment taxes, and tax withholding. Defines "tips" as any gratuity provided to a salaried employee by a customer or client of the employer's business.

tax free tips act amends internal revenue code exempt tips income tax social security railroad retirement taxes unemployment taxes tax withholding defines tips gratuity provided employee customer client employer business


Summary: Community Recovery and Enhancement Act of 2011 or the CRE Act of 2011 - Amends the Internal Revenue Code to allow a tax deduction for payments made to reduce debt on eligible commercial property. Limits the amount of such deduction to the lesser of: (1) 50% of the excess of the amount of qualified debt secured by such property, (2) 50% of the fair market value of such property, (3) $10 million, or (4) the adjusted basis of such property at the close of the taxable year. Defines "eligible commercial property" as any commercial real property if: (1) the amount of the qualified indebtedness secured by such property is at least 85% of the fair market value of the property, or (2) such property is, or is reasonably expected to be, treated as being in an in-substance foreclosure by the Comptroller of the Currency. Denies a tax deduction for debt reduction payments that are debt-financed. Requires a recapture in income of tax deduction amounts allowed by this Act if additional indebtedness is incurred within three years after a qualified debt reduction payment is made.

community recovery enhancement act act amends internal revenue code allow tax deduction payments reduce debt eligible commercial property limits deduction lesser excess qualified debt secured property fair market value property million adjusted basis property close taxable year defines eligible commercial property commercial real property qualified indebtedness secured property fair market value property property reasonably expected treated substance foreclosure comptroller_of_the_currency denies tax deduction debt reduction payments debt financed requires recapture income tax deduction amounts allowed act additional indebtedness incurred years qualified debt reduction payment


Summary: Artist-Museum Partnership Act of 2011 - Amends the Internal Revenue Code to allow taxpayers who create literary, musical, artistic, or scholarly compositions or similar property a fair market value (determined at the time of contribution) tax deduction for contributions of such properties, the copyrights thereon, or both, to certain tax-exempt organizations, if such properties are properly appraised and are donated no sooner than 18 months after their creation. Limits the amount of such deduction based upon the donor's artistic adjusted gross income, as defined by this Act.

amends internal revenue code allow taxpayers create literary musical artistic scholarly compositions similar property fair market value determined time contribution tax deduction contributions properties copyrights thereon certain tax exempt organizations properties properly appraised donated sooner months creation limits deduction based donor artistic adjusted gross income defined act


Summary: Small Brewer Reinvestment and Expanding Workforce Act or the Small BREW Act - Amends the Internal Revenue Code to reduce the rate of the excise tax on beer produced within or imported into the United States for brewers who produce not more than 6 million barrels of beer a year.

expanding workforce act small act amends internal revenue code reduce rate excise tax beer produced imported united_states brewers produce million barrels beer year


Summary: Death Tax Repeal Permanency Act of 2011 - Amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and a $5 million lifetime gift tax exemption.

amends internal revenue code repeal estate generation skipping transfer taxes permanent maximum gift tax rate million lifetime gift tax exemption


Summary: Amends the Internal Revenue Code to make permanent the 15-year recovery period classification for qualified leasehold improvement, restaurant, and retail improvement property, for purposes of the depreciation tax deduction.

amends internal revenue code permanent year recovery period classification qualified leasehold improvement restaurant retail improvement property purposes depreciation tax deduction


Summary: Taxpayer Receipt Act - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide every taxpayer who files an individual income tax return for any taxable year an itemized tax receipt showing: (1) the proportionate allocation of the taxpayer's payment in such year among major expenditure categories of the federal budget (e.g., social security, national defense, Medicare and other federal health programs, low-income assistance programs, unemployment benefits, net interest on the federal debt, and other federal programs); and (2) the amount of the federal debt at the end of the fiscal year and the amount of additional borrowing by the federal government in such fiscal year per each legal U.S. resident.

taxpayer receipt act amends internal revenue code require secretary treasury provide taxpayer files individual income tax return taxable year itemized tax receipt showing proportionate allocation taxpayer payment year major expenditure categories federal budget social security national defense medicare federal health programs low income assistance programs unemployment benefits net interest federal debt federal programs federal debt end fiscal year additional borrowing federal government fiscal year legal resident


Summary: Put Your Money Where Your Mouth Is Act of 2011 - Amends the Internal Revenue Code to allow taxpayers to designate on their income tax returns a payment of $1 or more to the general fund of the Treasury.

money mouth act amends internal revenue code allow taxpayers designate income tax returns payment general fund treasury


Summary: Supermarket Tax Credit for Underserved Areas Act - Amends the Internal Revenue Code to: (1) increase the rate of the rehabilitation tax credit for a supermarket building placed in service after December 31, 2011, and before January 1, 2014, in an underserved area (i.e., any enterprise community or empowerment zone and any renewal community); (2) increase by $1,000 the the limit on wages eligible for the work opportunity tax credit for employees of a supermarket located in an underserved area; and (3) allow a business-related tax credit for 15% of the gross receipts from the retail sale of locally-grown fresh fruits and vegetables in a supermarket in an underserved area.

areas act amends internal revenue code increase rate rehabilitation tax credit building placed service december january underserved area enterprise community empowerment zone renewal community increase limit wages eligible work opportunity tax credit employees located underserved area allow business related tax credit gross receipts retail sale locally grown fresh fruits vegetables underserved area


Summary: Amends the Internal Revenue Code to repeal the 3.8% Medicare contribution tax on net investment income.

amends internal revenue code repeal medicare contribution tax net investment income


Summary: Open Space Preservation Promotion Act of 2011 - Amends the Internal Revenue Code to allow installment sales treatment for land sold to a governmental unit or tax-exempt charitable organization for conservation purposes even though the purchase funds for such sale are held in a sinking or similar fund, as required by state law.

open space preservation promotion act amends internal revenue code allow installment sales treatment land sold governmental unit tax exempt charitable organization conservation purposes purchase funds sale held sinking similar fund required state law


Summary: Tax Cuts for America Act of 2011 - Amends the Internal Revenue Code to make permanent: (1) the tax credit for differential wage payments for employees who are active duty members of the uniformed services, (2) the tax deduction for charitable contributions of book inventories to public schools, (3) the tax deduction for certain expenses of elementary and secondary school teachers, (4) the tax deduction for qualified tuition and related expenses, and (5) the tax deduction for state and local sales taxes in lieu of state and local income taxes. Amends the Housing and Economic Recovery Act of 2008 to make permanent the exclusion from income of military basic housing allowances for purposes of the low-income housing tax credit. Makes permanent provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 relating to the tax exclusion for employer-provided educational assistance and the tax deduction for interest on student loans.

tax cuts america act amends internal revenue code permanent tax credit differential wage payments employees active duty members uniformed services tax deduction charitable contributions book inventories public schools tax deduction certain expenses elementary secondary school teachers tax deduction qualified tuition related expenses tax deduction state local sales taxes lieu state local income taxes amends housing_and_economic_recovery_act permanent exclusion income military basic housing allowances purposes low income housing tax credit makes permanent provisions economic_growth_and_tax_relief_reconciliation_act relating tax exclusion employer provided educational assistance tax deduction interest student loans


Summary: Trash Reduction Act of 2011 - Amends the Internal Revenue Code to require retailers to pay a $0.05 excise tax on each disposable carryout bag provided to a consumer. Defines "disposable carryout bag" to mean a bag of any material, commonly plastic or kraft paper, which is provided to a consumer at the point of sale to carry or cover purchases, merchandise, or items. Exempts reusable bags and certain other bags used for specified purposes from such tax. Allows a refund of such tax for retailers who establish a disposable carryout bag recycling program. Establishes in the Treasury the Disposable carryout bag Trust Fund to hold tax revenues generated by this Act. Directs the Secretary of the Treasury to make payments from such Trust Fund for the disposable carryout bag recycling program and for the land and water conservation fund established by the Land and Water Conservation Fund Act of 1965. Directs the Comptroller General to report to Congress on the effectiveness of this Act in reducing the use of disposable carryout bags and encouraging recycling of such bags.

trash reduction act amends internal revenue code require retailers pay excise tax disposable bag provided consumer defines disposable bag mean bag material commonly plastic paper provided consumer point sale carry cover purchases merchandise items exempts reusable bags certain bags specified purposes tax allows refund tax retailers establish disposable bag recycling program establishes treasury disposable bag trust fund hold tax revenues generated act directs secretary treasury payments trust fund disposable bag recycling program land water conservation fund established land_and_water_conservation_fund_act directs comptroller general report congress effectiveness act reducing use disposable bags encouraging recycling bags


Summary: Tax Equity Act of 2011 - Amends the Internal Revenue Code to provide regional cost-of-living adjustments in individual income tax rates. Directs the Secretary of Labor to determine and publish a regional cost-of-living index for each metropolitan statistical area.

tax equity act amends internal revenue code provide regional cost living adjustments individual income tax rates directs secretary labor determine publish regional cost living index metropolitan statistical area


Summary: Brewers Excise and Economic Relief Act of 2011 - Amends the Internal Revenue Code to: (1) reduce from $18 to $9 ( the pre-1991 level) the per-barrel tax on beer; and (2) allow a further reduction in such tax for brewers who produce not more than 2 million barrels annually.

brewers excise economic relief act amends internal revenue code reduce pre-1991 level barrel tax beer allow reduction tax brewers produce million barrels annually


Summary: Amends the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 to make permanent the estate, gift, and generation-skipping transfer tax revisions of such Act.

amends tax relief unemployment insurance reauthorization job creation act permanent estate gift generation skipping transfer tax revisions act