Summary: Pension Protection Technical Corrections Act of 2007 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code, as amended by the Pension Protection Act of 2006, to make changes to rules governing defined benefit and defined contribution pension plans. (Sec. 2) Modifies rules relating to increases in pension plan benefits while a waiver or amortization extension is in effect or with respect to retroactive amendments to such plans. Revises the definition of "target normal cost" with respect to increases and decreases in such costs. Requires the Secretary of the Treasury to prescribe rules for quarterly contributions to pension plans with a shortfall in 2008. (Sec. 3) Revises the criteria for use of the shortfall funding method for multiemployer defined benefit plans. Requires the Secretary of the Treasury, in consultation with the Secretary of Labor, to establish criteria for required notices relating to multiemployer plans in endangered or critical status. Revises: (1) criteria for implementation and enforcement of a multiemployer plan default schedule; (2) the definition of plan sponsor for purposes of multiemployer plan funding rules; and (3) the method for calculating the excise tax on trustees of multiemployer plans for failure to adopt a timely rehabilitation plan. (Sec. 4) Extends until 2009 the temporary interest rate for pension plan funding. (Sec. 5) Limits the coverage of the missing participant rules to qualified plans that did not provide for employer contributions. (Sec. 6) Revises requirements relating to: (1) annual funding notices for single and multiemployer defined benefit plans; (2) termination information for pension plan participants; (3) periodic pension benefit statements; and (4) notices to pension plan participants or beneficiaries of blackout periods (i.e, restrictions on plan operations, including investment changes).(Sec. 7) Modifies pension plan requirements relating to investment advice, prohibited transactions, and fiduciary rules. (Sec. 8) Provides that failure to meet pension plan preservation of capital requirements constitutes a violation of ERISA age discrimination rules.(Sec. 9) Modifies rules relating to: (1) the deduction limit for single-employer pension plans; (2) deductions for employer contributions to one or more defined contribution plans; (3) rollovers from retirement plans to Roth individual retirement accounts (IRAs); (4) rollovers by nonspouse beneficiaries of retirement plans; (5) distributions from public pension plans for health and long-term care insurance for public safety officers; and (6) survivor annuity plans of special trial judges of the U.S. Tax Court. Exempts assets transfers from health accounts to maintain a pension plan's funded status from the excise tax on reversions.(Sec. 10) Revises the definition of "one-participant retirement plan" for purposes of ERISA diversification and participation requirements.Expands rules allowing automatic contributions to employer pension plans. Requires the administrator of a combined pension plan (consisting of a defined benefit plan and a qualified cash or deferred arrangement) to treat such plans separately upon termination.(Sec. 11) Provides that former spouses shall be entitled to survivor benefits under the Railroad Retirement Act if: (1) the employee completed 10 years of service in the railroad industry (or five years of service after December 31, 1995); (2) the spouse or former spouse has attained age 62; and (3) the employee attains age 62 (or if deceased, would have attained age 62). Makes such provision effective for payments due after August 2007.(Sec. 12) Prohibits states from reducing unemployment compensation by the amount of pension rollovers. (Sec. 13) Modifies the formula for determining inclusion in gross income of distributions from individual retirement accounts (IRAs) for charitable purposes. (Sec. 14) Provides that the value of assets for any ERISA plan under the averaging method shall be adjusted for contributions, distributions, and expected earnings as determined by the Secretary of the Treasury. Provides for an alternative method of meeting the definition of qualified optional survivor annuity.(Sec. 15) Makes the amendments made by this Act effective as if originally included in the Pension Protection Act of 2006.

amends employee retirement income security act erisa internal_revenue_code amended pension_protection_act changes rules governing defined benefit defined contribution pension plans sec modifies rules relating increases pension plan benefits waiver amortization extension effect respect retroactive amendments plans revises definition target normal cost respect increases decreases costs requires secretary treasury prescribe rules quarterly contributions pension plans shortfall sec revises criteria use shortfall funding method multiemployer defined benefit plans requires secretary treasury consultation secretary labor establish criteria required notices relating multiemployer plans endangered critical status revises criteria implementation enforcement multiemployer plan default schedule definition plan sponsor purposes multiemployer plan funding rules method calculating excise tax trustees multiemployer plans failure adopt timely rehabilitation plan sec extends temporary interest rate pension plan funding sec limits coverage missing participant rules qualified plans provide employer contributions sec revises requirements relating annual funding notices single multiemployer defined benefit plans termination information pension plan participants periodic pension benefit statements notices pension plan participants beneficiaries blackout periods restrictions plan operations including investment modifies pension plan requirements relating investment advice prohibited transactions fiduciary rules sec failure meet pension plan preservation capital requirements constitutes violation erisa age discrimination modifies rules relating deduction limit single employer pension plans deductions employer contributions defined contribution plans rollovers retirement plans roth individual retirement accounts iras rollovers beneficiaries retirement plans distributions public pension plans health long term care insurance public safety officers survivor annuity plans special trial judges exempts assets transfers health accounts maintain pension plan funded status excise tax revises definition participant retirement plan purposes erisa diversification participation requirements expands rules allowing automatic contributions employer pension plans requires administrator combined pension plan consisting defined benefit plan qualified cash deferred arrangement treat plans separately provides spouses shall entitled survivor benefits railroad retirement act employee completed years service railroad industry years service december spouse spouse attained age employee attains age deceased attained age makes provision effective payments august prohibits states reducing unemployment compensation pension rollovers sec modifies formula determining inclusion gross income distributions individual retirement accounts iras charitable purposes sec provides value assets erisa plan averaging method shall adjusted contributions distributions expected earnings determined secretary treasury provides alternative method meeting definition qualified optional survivor makes amendments act effective originally included pension protection act


Summary: Requires an air carrier that furloughs an airline employee to retain such employee on a recall list for not less than 10 years after the furlough, provided the air carrier: (1) receives more than $100 million in federal assistance; and (2) places such employee on furlough not later than two years after receiving such assistance. Requires such air carrier, before employing a person who is not on the recall list, to recall an employee from the recall list if such employee was employed in a position comparable to the position the air carrier seeks to fill. Authorizes a furloughed employee (including any labor organization that represents such employee) to bring an action in U.S. district court to enforce this Act.

requires air carrier airline employee retain employee recall list years furlough provided air carrier receives million federal assistance places employee furlough later years receiving assistance requires air carrier employing person recall list recall employee recall list employee employed position comparable position air carrier seeks fill authorizes employee including labor organization represents employee bring action district court enforce act


Summary: Allows a federal agency head to waive the application of civil service retirement system and federal employee retirement system provisions restricting annuities and pay upon reemployment with respect to an annuitant employed as a limited time appointee, but prohibits waiving such provisions with respect to an annuitant for more than: (1) 520 hours of service performed during the six months following the individual's annuity commencing date; (2) 1040 hours of service performed during any 12-month period; or (3) 6240 hours of service performed during the individual's lifetime.

allows federal agency head waive application civil service retirement system federal employee retirement system provisions restricting annuities pay reemployment respect annuitant employed limited time appointee prohibits waiving provisions respect annuitant hours service performed months following individual annuity commencing date hours service performed month period hours service performed individual lifetime


Summary: Independent Contractor Proper Classification Act of 2007 - Amends the Revenue Act of 1978 to: (1) require employers to treat workers misclassified as independent contractors as employees for employment tax purposes upon a determination of misclassification by the Secretary of the Treasury; (2) repeal the ban on Treasury regulations or revenue rulings on employee/independent contractor classifications; and (3) eliminate the defense of industry practice as a justification for misclassifying workers as independent contractors. Requires the Secretary to establish a procedure for workers to petition for a determination of their status as employees or independent contractors. Prohibits employers from retaliating against workers filing a petition. Requires the Secretary to take certain actions upon determining that an employee has been misclassified as an independent contractor, including informing the Department of Labor of such misclassification.Requires the Secretaries of the Treasury and Labor to issue annual reports and exchange information on worker misclassification cases. Directs the Secretary of Labor to: (1) identify and track complaints involving worker misclassification for purposes of enforcing wage and hour laws; and (2) investigate industries identified by the Internal Revenue Service (IRS) as misclassifying workers.Directs the Secretary of Labor to include on workplace posters required by the Fair Labor Standards Act a notice informing workers of their right to seek a status determination (i.e., whether they are employees or independent contractors) from the IRS.Requires employers to: (1) notify their independent contractors of their federal tax obligations, the labor and employment protections inapplicable to independent contractors, and their right to seek a status determination from the IRS; and (2) maintain for three years a list of their independent contractors, including names and tax identification numbers.

independent contractor proper classification act amends revenue act require employers treat workers independent contractors employees employment tax purposes determination misclassification secretary treasury repeal ban treasury regulations revenue rulings employee independent contractor classifications eliminate defense industry practice justification workers independent contractors requires secretary establish procedure workers petition determination status employees independent contractors prohibits employers retaliating workers filing petition requires secretary certain actions determining employee independent contractor including informing department_of_labor misclassification requires secretaries treasury labor issue annual reports exchange information worker misclassification cases directs secretary labor identify track complaints involving worker misclassification purposes enforcing wage hour laws investigate industries identified internal_revenue_service irs workers directs secretary labor include workplace posters required fair labor standards act notice informing workers right seek status determination employees independent contractors employers notify independent contractors federal tax obligations labor employment protections inapplicable independent contractors right seek status determination irs maintain years list independent contractors including names tax identification numbers


Summary: Protecting Employees and Retirees in Business Bankruptcies Act of 2007 - Amends federal bankruptcy law to increase the maximum amount per individual or corporation of unsecured claims ranked in the fourth (wages, salaries, or commissions) and fifth (employee benefit plan contributions) order of priority. Includes within the scope of a claim in bankruptcy certain equity securities held in a defined contribution plan for the benefit of certain individuals. Ranks in sixth order of priority the diminished value of debtor's equity securities held in a defined contribution plan if the employer or plan sponsor committed fraud regarding the plan. Permits within administrative expenses certain severance pay for termination or layoffs. Prohibits certain senior executive compensation from being disproportionate in light of economic concessions by debtor's nonmanagement workforce. Disallows as an administrative expense specified executive compensation enhancements. Revises requirements governing: (1) rejection of collective bargaining agreements; (2) insurance benefits for retired employees; and (3) the status of certain employee benefits in a sale of business assets. Allows defined benefit plan participants to file claims for certain shortfalls in pension benefits. Permits inclusion within the necessary costs and expenses of preserving property the mandatory recovery of unpaid obligations owed to employees. Directs the court to consider the extent to which alternative reorganization plans maintain: (1) jobs; (2) defined benefit plans; and (3) retiree health benefits. Prohibits assumption of deferred compensation for the benefit of insiders or senior management if an employee defined benefit plan has been terminated. Limits the recovery of executive compensation if the debtor has reduced its contractual obligations under either a collective bargaining agreement or retiree benefits plan. Excepts from an automatic stay: (1) a dispute resolution proceeding established by a collective bargaining agreement prior to commencement of bankruptcy; or (2) an award or settlement under such proceeding. Authorizes the bankruptcy trustee to avoid transfers made for the benefit of an insider or certain consultants in anticipation of bankruptcy. Revises prerequisites to court confirmation of a business reorganization plan which continues retiree benefits.

protecting_employees retirees business bankruptcies act amends federal bankruptcy law increase maximum individual corporation unsecured claims ranked fourth wages salaries commissions fifth employee benefit plan contributions order priority includes scope claim bankruptcy certain equity securities held defined contribution plan benefit certain individuals ranks sixth order priority diminished value debtor equity securities held defined contribution plan employer plan sponsor committed fraud plan permits administrative expenses certain severance pay termination layoffs prohibits certain senior executive compensation disproportionate light economic concessions debtor workforce disallows administrative expense specified executive compensation enhancements revises requirements governing rejection collective bargaining agreements insurance benefits retired employees status certain employee benefits sale business assets allows defined benefit plan participants file claims certain shortfalls pension benefits permits inclusion necessary costs expenses preserving property mandatory recovery unpaid obligations owed employees directs court consider extent alternative reorganization plans maintain jobs defined benefit plans retiree health benefits prohibits assumption deferred compensation benefit insiders senior management employee defined benefit plan terminated limits recovery executive compensation debtor reduced contractual obligations collective bargaining agreement retiree benefits plan excepts automatic stay dispute resolution proceeding established collective bargaining agreement prior commencement bankruptcy award settlement proceeding authorizes bankruptcy trustee avoid transfers benefit insider certain consultants anticipation bankruptcy revises prerequisites court confirmation business reorganization plan continues retiree benefits


Summary: Home Ownership Mortgage Emergency Act, or the HOME Act - Exempts any qualified mortgage delinquency relief distribution from the 10% additional tax imposed by the Internal Revenue Code on early distributions from qualified retirement plans.Provides that the aggregate amount of distributions received by an individual which may be treated as qualified mortgage delinquency relief distributions for any taxable year shall not exceed the excess (if any) of $100,000, over the aggregate amounts treated as qualified mortgage delinquency relief distributions received by such individual for all prior taxable years.Defines the term "qualified mortgage delinquency relief distribution," with the exception of such aggregate dollar limitation, as any distribution from an eligible retirement plan made on or after the enactment of this Act and before January 1, 2010, to an individual whose: (1) acquisition indebtedness, with respect to the taxpayer's principal residence, is in delinquency for at least 60 days; and (2) adjusted gross income for the taxable year of such distribution does not exceed a specified amount.Declares that qualified mortgage delinquency relief distributions shall not be treated as eligible rollover distributions (thus exempting them from certain trustee to trustee transfer and withholding rules).Treats such relief distributions as meeting certain plan distribution requirements of the Code.

home act exempts qualified mortgage delinquency relief distribution additional tax imposed internal_revenue_code early distributions qualified retirement plans provides aggregate distributions received individual treated qualified mortgage delinquency relief distributions taxable year shall exceed excess aggregate amounts treated qualified mortgage delinquency relief distributions received individual prior taxable years defines term qualified mortgage delinquency relief distribution exception aggregate dollar limitation distribution eligible retirement plan enactment act january individual acquisition indebtedness respect taxpayer principal residence delinquency days adjusted gross income taxable year distribution exceed specified declares qualified mortgage delinquency relief distributions shall treated eligible rollover distributions exempting certain trustee trustee transfer withholding relief distributions meeting certain plan distribution requirements code


Summary: Working Families Flexibility Act - Authorizes an employee to request from an employer a change in the terms or conditions of the employee's employment if the request relates to: (1) the number of hours the employee is required to work; (2) the times when the employee is required to work; or (3) where the employee is required to work. Sets forth certain employer duties with respect to such requests. Makes it unlawful for an employer to interfere with any rights provided to an employee under this Act. Authorizes an employee to file a complaint with the Administrator of the Wage and Hour Division of the Employment Standards Administration of the Department of Labor for any violations of such rights. Provides for the investigation and assessment of civil penalties or the award of relief for alleged violations, including the review in federal courts of appeal of orders of the Administrator. Requires the Secretary of Labor to carry out a research, education, and technical assistance program for employers, labor organizations, and the general public regarding compliance with this Act. Applies the requirements of this Act to certain classes of employees, including employees of the Government Accountability Office (GAO) and the Library of Congress.

working_families flexibility act authorizes employee request employer change terms conditions employee employment request relates number hours employee required work times employee required work employee required work sets forth certain employer duties respect requests makes unlawful employer interfere rights provided employee act authorizes employee file complaint administrator wage hour division department_of_labor violations rights provides investigation assessment civil penalties award relief alleged violations including review federal courts appeal orders administrator requires secretary labor carry research education technical assistance program employers labor organizations general public compliance act applies requirements act certain classes employees including employees government_accountability_office gao library_of_congress


Summary: Defined Contribution Fee Disclosure Act of 2007 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to prohibit an administrator of an individual account plan that includes a qualified cash or deferred arrangement from contracting for services to the plan unless the administrator has received in advance a written statement that describes the services to be provided, identifies any other entity performing such services, provides the expected total annual service charges allocated among specified components, and discloses financial relationships with, or free or discounted services provided by, other parties. Limits applicability of such requirements to contracts for services with a total cost that equals or exceeds $5,000 per plan year or .01% of the value of plan assets at the end of the preceding plan year.Requires an individual account plan administrator that permits a participant or beneficiary to exercise control over account assets to provide to the participant or beneficiary a notice containing specified information on investment options 15 days prior to the participant's initial investment and the effective date of any material change in such options.Requires the Secretary of Labor to prescribe a model statement and a model notice.Requires the Secretary to make available to small employers: (1) educational and compliance materials concerning service providers; and (2) services to assist in finding and understanding affordable investment options. Requires the Secretary to: (1) annually survey and publish data on plan investment options; (2) notify the applicable regulatory authority about any service provider engaged in a pattern or practice that precludes compliance; (3) annually audit a representative sampling of individual account plans; and (4) recommend ways to simplify employee pension plan reporting and disclosure requirements.

defined contribution fee disclosure act amends employee retirement income security act erisa prohibit administrator individual account plan includes qualified cash deferred arrangement contracting services plan administrator received advance written statement describes services provided identifies entity performing services provides expected total annual service charges allocated specified components discloses financial relationships free discounted services provided parties limits applicability requirements contracts services total cost equals exceeds plan year value plan assets end preceding plan year requires individual account plan administrator permits participant beneficiary exercise control account assets provide participant beneficiary notice containing specified information investment options days prior participant initial investment effective date material change options requires secretary labor prescribe model statement model notice requires secretary available small employers educational compliance materials concerning service providers services assist finding understanding affordable investment options requires secretary annually survey publish data plan investment options notify applicable regulatory authority service provider engaged pattern practice precludes compliance annually audit representative sampling individual account plans recommend ways simplify employee pension plan reporting disclosure requirements


Summary: Allows employees of commercial passenger airlines who receive payments from a bankruptcy case filed between September 11, 2001, and January 1, 2007, as compensation for lost pension plan benefits to rollover such payments into an individual retirement account (IRA), except for a Roth IRA, without tax or tax penalty.

allows employees commercial passenger airlines receive payments bankruptcy case filed september january compensation lost pension plan benefits rollover payments individual retirement account ira roth ira tax tax penalty


Summary: Emergency Unemployment Compensation Extension Act of 2008 - Provides for federal-state agreements under which a state will make temporary extended unemployment compensation payments to individuals who: (1) have exhausted all rights to regular compensation under state or federal law with respect to a benefit year (excluding any benefit year that ended before one year before the enactment of this Act); (2) have no rights to regular compensation or extended compensation with respect to a week under such law or any other state or federal unemployment compensation law; (3) are not receiving compensation for such week under the unemployment compensation law of Canada; and (4) filed an initial claim for regular compensation on or after one year before the enactment of this Act. Requires federal payments to states to cover 100% of such temporary extended unemployment compensation payments. Provides for handling of fraud and overpayments of unemployment compensation.

emergency unemployment compensation extension act provides federal state agreements state temporary extended unemployment compensation payments individuals exhausted rights regular compensation state federal law respect benefit year excluding benefit year ended year enactment act rights regular compensation extended compensation respect week law state federal unemployment compensation law receiving compensation week unemployment compensation law canada filed initial claim regular compensation year enactment act requires federal payments states cover temporary extended unemployment compensation payments provides handling fraud overpayments unemployment compensation


Summary: Requires the Secretary of Energy to establish a program to provide health care benefits for workers who: (1) have been employed by a Department of Energy (DOE) contractor to perform duties under a contract for environmental remediation, waste management, decontamination and decommissioning, maintenance, security, and administrative activities at the Fernald Closure Project (Harrison, Ohio), the Mound Closure Project (Miamisburg, Ohio), or the Rocky Flats Environmental Technology Site (Golden, Colorado); and (2) would have qualified for health care benefits available for retirees had the individual's employment not been terminated as a result of the accelerated closure of the site.

requires secretary energy establish program provide health care benefits workers employed department_of_energy doe contractor perform duties contract environmental remediation waste management decontamination decommissioning maintenance security administrative activities closure project harrison ohio ohio golden colorado qualified health care benefits available retirees individual employment terminated result accelerated closure site


Summary: Boy Scouts of America Centennial Commemorative Coin Act - Directs the Secretary of the Treasury to mint and issue up to 350,000 $1 coins in commemoration of the centennial of the founding of the Boy Scouts of America.Requires the coin design to be emblematic of the 100 years of the organization.Restricts issuance of such coins to February 8 through December 31, 2010.Subjects coin sales to a surcharge of $10 per coin.Requires payment of such surcharges to the National Boy Scouts of America Foundation, to be made available to local councils in the form of grants for the extension of Scouting in hard-to-serve areas.

secretary treasury issue coins commemoration centennial founding boy_scouts_of_america requires coin design emblematic years organization restricts issuance coins february december coin sales surcharge coin requires payment surcharges available local councils form grants extension hard serve areas


Summary: Home School Opportunities Make Education Sound Act of 2008 - Amends the Internal Revenue Code to allow all taxpayers, including taxpayers who do not itemize their deductions, a tax deduction for expenses relating to the home schooling of their children at the elementary or secondary school level.

sound act amends internal revenue code allow taxpayers including taxpayers itemize deductions tax deduction expenses relating home schooling children elementary secondary school level


Summary: Iraq Security Agreement Act of 2008 - Directs the President to report annually to the appropriate congressional committees respecting U.S. security commitments to, and arrangements with, other countries. Directs the Secretary of State and the Secretary of Defense to consult with the appropriate congressional committees respecting negotiations pursuant to the Declaration of Principles between the United States and Iraq. Prohibits any agreement (or the obligation of implementing funds) containing a security commitment to, or security arrangement with, the Republic of Iraq, from entering into force except pursuant to Article II, section 2, clause 2 (relating to treaties) or Article I, section 7, clause 2 (relating to enactment of laws) of the Constitution of the United States.

iraq security agreement act directs president report annually appropriate congressional committees respecting security commitments arrangements countries directs secretary state secretary defense consult appropriate congressional committees respecting negotiations pursuant declaration principles united_states iraq prohibits agreement obligation implementing funds containing security commitment security arrangement republic_of_iraq entering force pursuant article section clause relating treaties article section clause relating enactment laws constitution united_states


Summary: Unemployment Compensation Extension Act of 2008 - Amends the Supplemental Appropriations Act, 2008 to revise the formula for Tier-1 amounts a state credits to an applicant's emergency unemployment compensation account (EUCA) for a benefit year. Increases the figures in the formula (the lesser of which shall be the amount credited) from: (1) 50% to 80% of the total amount of regular compensation (including dependents' allowances) payable to the individual during the benefit year; and (2) 13 to 20 times the individual's average weekly benefit amount for the benefit year. Provides an additional Tier-2 period for deposits to an individual's EUCA, using the current formula, if, at the time that the amount established under this Act is exhausted, or at any time thereafter, the individual's state is in an extended benefit period. Prescribes a formula for determining if a state is in an extended benefit period. Allows the Tier-2 period augmentation to be applied to the individual's EUCA only once. Prohibits a Tier-2 augmentation under this Act to an individual's account after March 31, 2009, if the account is exhausted after such date. Extends the period of emergency unemployment compensation. Exempts weeks of unemployment between enactment of this Act and December 8, 2009, from the prohibition in the Federal-State Extended Unemployment Compensation Act 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 of such state provides for payment (at any time or under any circumstances) of regular compensation to an individual for his first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

unemployment compensation extension act amends supplemental appropriations act revise formula tier-1 amounts state credits applicant emergency unemployment compensation account euca benefit year increases figures formula lesser shall credited total regular compensation including dependents allowances payable individual benefit year times individual average weekly benefit benefit year provides additional tier-2 period deposits individual euca current formula time established act exhausted time individual state extended benefit period prescribes formula determining state extended benefit period allows tier-2 period augmentation applied individual euca prohibits tier-2 augmentation act individual account march account exhausted date extends period emergency unemployment compensation exempts weeks unemployment enactment act december prohibition federal-state_extended_unemployment_compensation_act federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law state provides payment time circumstances regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period


Summary: Church Plan Clarification Act of 2008 - Amends Internal Revenue Code pension plan provisions to: (1) apply a special rule for determining the status of an employer participating in a church plan as a member of a controlled group of entities; and (2) allow certain tax-free transfers to and mergers of church plans that are maintained by the same church or association of churches.Amends the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) to apply limitations on benefits and contributions under qualified employee plans to certain church defined benefit plans.Allows church plans and their supporting organizations to invest plan assets in a group trust (as defined by Internal Revenue Service Revenue Rulings).

church plan clarification act amends internal revenue code pension plan provisions apply special rule determining status employer participating church plan member controlled group entities allow certain tax free transfers mergers church plans maintained church association churches amends apply limitations benefits contributions qualified employee plans certain church defined benefit plans allows church plans supporting organizations invest plan assets group trust defined internal_revenue_service_revenue_rulings


Summary: Affordable Tutoring of Our Children Act - Amends the Internal Revenue Code to expand the tax exclusion for employer-provided dependent care assistance to allow employees an additional exclusion for payments of supplemental instructional services assistance to their dependents between the ages of 5 and 19 who have not obtained a high school diploma or been awarded a general education degree. Defines "supplemental instructional services assistance" to include instructional or other academic enrichment services that are: (1) in addition to instruction provided during the school day; (2) specifically designed to increase academic achievement; (3) in the core academic studies of English, reading or language arts, mathematics, science, foreign languages, civics and government, economics, arts, social studies, and geography; and (4) provided by a state certified instructor or accredited organization.

affordable tutoring children act amends internal revenue code expand tax exclusion employer provided dependent care assistance allow employees additional exclusion payments supplemental instructional services assistance dependents ages obtained high school diploma awarded general education degree defines supplemental instructional services assistance include instructional academic enrichment services addition instruction provided school day specifically designed increase academic achievement core academic studies english reading language arts mathematics science foreign languages civics government economics arts social studies geography provided state certified instructor accredited organization


Summary: Unemployment Compensation Extension Act of 2008 - Amends the Supplemental Appropriations Act, 2008 to revise the formula for Tier-1 amounts a state credits to an applicant's emergency unemployment compensation account (EUCA) for a benefit year. Increases the figures in the formula (the lesser of which shall be the amount credited) from: (1) 50% to 80% of the total amount of regular compensation (including dependents' allowances) payable to the individual during the benefit year; and (2) 13 to 20 times the individual's average weekly benefit amount for the benefit year. Provides an additional Tier-2 period for deposits to an individual's EUCA, using the current formula, if, at the time that the amount established under this Act is exhausted, or at any time thereafter, the individual's state is in an extended benefit period. Prescribes a formula for determining if a state is in an extended benefit period. Allows the Tier-2 period augmentation to be applied to the individual's EUCA only once. Prohibits a Tier-2 augmentation under this Act to an individual's account after March 31, 2009, if the account is exhausted after such date. Extends the period of emergency unemployment compensation. Exempts weeks of unemployment between enactment of this Act and December 8, 2009, from the prohibition in the Federal-State Extended Unemployment Compensation Act 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 of such state provides for payment (at any time or under any circumstances) of regular compensation to an individual for his 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 Emergency Economic Stabilization Act of 2008 (EESA) to direct the Secretary of the Treasury to make emergency direct loans of up to $25 billion in the aggregate to automobile manufacturers and component suppliers. Requires the Secretary, in allocating loan amounts, to prioritize the distribution of loans based on the magnitude of the impact of the manufacturing operations of the loan applicant in the United States on the overall U.S. economy and other segments of the automobile industry, including the impact on levels of employment, domestic manufacturing of automobiles and automobile components, and automobile dealerships. Requires any applicant automobile manufacturer or component supplier to submit to the Secretary a detailed plan on how the government funds requested will: (1) be utilized to ensure the long-term financial posture of the company; and (2) stimulate U.S. automobile production and improve the company's capacity to pursue the timely and aggressive production of energy-efficient advanced technology vehicles. Declares that the costs incurred by the federal government in making such loans, including credit subsidy costs and administrative expenses, shall be covered out of proceeds from the sale of government bonds and the third tranche of the $700 billion made available under EESA. Specifies timing of loan disbursements, and terms and conditions. Directs the Secretary to require any loan recipient to meet specified standards for executive compensation and corporate governance. Applies certain EESA oversight requirements to any loans made under this Act. Designates all provisions of this Act and the amendments it makes as emergency requirements necessary to meet certain emergency needs in accordance with the FY2008 congressional budget resolution.

unemployment compensation extension act amends supplemental appropriations act revise formula tier-1 amounts state credits applicant emergency unemployment compensation account euca benefit year increases figures formula lesser shall credited total regular compensation including dependents allowances payable individual benefit year times individual average weekly benefit benefit year provides additional tier-2 period deposits individual euca current formula time established act exhausted time individual state extended benefit period prescribes formula determining state extended benefit period allows tier-2 period augmentation applied individual euca prohibits tier-2 augmentation act individual account march account exhausted date extends period emergency unemployment compensation exempts weeks unemployment enactment act december prohibition federal-state_extended_unemployment_compensation_act federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law state provides payment time circumstances regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends emergency economic stabilization act eesa direct secretary treasury emergency direct loans billion aggregate automobile manufacturers component suppliers requires secretary allocating loan amounts prioritize distribution loans based magnitude impact manufacturing operations loan applicant united_states overall economy segments automobile industry including impact levels employment domestic manufacturing automobiles automobile components automobile requires applicant automobile manufacturer component supplier submit secretary detailed plan government funds requested utilized ensure long term financial posture company stimulate automobile production improve company capacity pursue timely aggressive production energy efficient advanced technology vehicles declares costs incurred federal government making loans including credit subsidy costs administrative expenses shall covered proceeds sale government bonds billion available eesa specifies timing loan disbursements terms conditions directs secretary require loan recipient meet specified standards executive compensation corporate governance applies certain eesa oversight requirements loans act designates provisions act amendments makes emergency requirements necessary meet certain emergency needs accordance fy2008 congressional budget resolution


Summary: Unemployment Benefit Tax Suspension Act of 2008 - Amends the Internal Revenue Code to suspend, for taxable years beginning after December 31, 2007, and before January 1, 2010, the taxation of unemployment compensation.

unemployment benefit tax suspension act amends internal revenue code suspend taxable years beginning december january taxation unemployment compensation


Summary: Amends the Internal Revenue Code to suspend in 2008 and 2009 requirements for minimum distributions from tax-deferred retirement plans. Permits taxpayers who have already received a minimum distribution to recontribute such distribution to their retirement plans.

amends internal revenue code suspend requirements minimum distributions tax deferred retirement plans permits taxpayers received minimum distribution recontribute distribution retirement plans


Summary: Creating Opportunities to Motivate Mass-transit Utilization to Encourage Ridership Act of 2009 or the Commuter Act of 2009 - Amends the Internal Revenue Code to allow employers a refundable tax credit for 50% of the cost of transit passes provided on a tax-free basis to employees.

creating opportunities commuter act amends internal revenue code allow employers refundable tax credit cost transit passes provided tax free basis employees


Summary: Health Care Incentive Act - Directs the Secretary of Labor to allow any employer in interstate commerce that is required by federal or state law to pay a minimum wage rate higher than the current federal rate under the Fair Labor Standards Act of 1938 to include the value of creditable health care benefits in determining the required wage.

act directs secretary labor allow employer interstate commerce required federal state law pay minimum wage rate higher current federal rate fair labor standards act include value creditable health care benefits determining required wage


Summary: EEOICPA Ombudsman Extension and Enhancement Act of 2009 - Amends the Energy Employees Occupational Illness Compensation Program Act of 2000 (EEOICPA) to: (1) make permanent the authority of the Office of the Ombudsman of the Department of Labor; and (2) increase the duties of the Ombudsman under the Energy Employees Occupational Illness Compensation Program, including to assist in making claims for benefits for Department of Energy (DOE) contractor employees who have contracted a covered illness through exposure at a DOE facility and to act as an advocate for such employees in appropriate cases.

eeoicpa ombudsman extension enhancement act amends energy_employees_occupational_illness_compensation_program_act eeoicpa permanent authority increase duties ombudsman energy_employees_occupational_illness_compensation_program including assist making claims benefits department_of_energy doe contractor employees contracted covered illness exposure doe facility act advocate employees appropriate cases


Summary: Worker Savings Account Act of 2009 - Amends the Internal Revenue Code to: (1) establish worker savings accounts to make payments to workers during periods of unemployment; (2) treat such accounts in the same manner as individual retirement accounts (IRAs) for tax purposes; (3) allow employer matching contributions to such accounts; (4) make a portion of the tax credit for contributions to retirement accounts (saver's credit) refundable; and (5) require increases in the saver's credit to be paid into a worker savings account.Provides that no provision of this Act shall be construed to diminish an employer's obligation to pay federal and state unemployment taxes or to reduce the amount of unemployment compensation to which a worker may be entitled.

amends internal revenue code establish worker savings accounts payments workers periods unemployment treat accounts manner individual retirement accounts iras tax purposes allow employer matching contributions accounts portion tax credit contributions retirement accounts saver credit refundable require increases saver credit paid worker savings account provides provision act shall construed diminish employer obligation pay federal state unemployment taxes reduce unemployment compensation worker entitled


Summary: Suspension of Federal Income Tax on Unemployment Benefits Act of 2009 - Amends the Internal Revenue Code to suspend, for taxable years beginning after December 31, 2008, and before January 1, 2011, the taxation of unemployment compensation.

benefits act amends internal revenue code suspend taxable years beginning december january taxation unemployment compensation


Summary: Unemployment Insurance Modernization Act - Amends the Social Security Act to require the Secretary of Labor to make unemployment compensation modernization incentive payments in FY2008-FY2011 by certain transfers from the federal unemployment account to the accounts of the states in the Unemployment Trust Fund. Prescribes a formula for determining the maximum allowable incentive payments. Specifies requirements state law must meet for the state to qualify for such a payment. Limits the use of transferred amounts to the payment of cash unemployment benefits to individuals (including for dependents' allowances and for unemployment compensation, exclusive of administrative expenses). Requires the Secretary of the Treasury to reserve specified funds out of the federal unemployment account for such incentive payments.

unemployment insurance modernization act amends social security act require secretary labor unemployment compensation modernization incentive payments fy2008 fy2011 certain transfers federal unemployment account accounts states unemployment_trust_fund prescribes formula determining maximum allowable incentive payments specifies requirements state law meet state qualify payment limits use transferred amounts payment cash unemployment benefits individuals including dependents allowances unemployment compensation exclusive administrative expenses requires secretary treasury reserve specified funds federal unemployment account incentive payments


Summary: Unemployment Supplemental Assistance Act - Provides for federal-state agreements for increased regular unemployment compensation payments to individuals. Requires federal payments to states to cover 100% of such additional payments.

unemployment supplemental assistance act provides federal state agreements increased regular unemployment compensation payments individuals requires federal payments states cover additional payments


Summary: Family Fairness Act of 2009 - Amends the Family and Medical Leave Act of 1993 to make an employee eligible for coverage under such Act if that employee has been employed for at least 12 months by a covered employer with respect to whom such leave is requested. (Eliminates the requirement, under current law, that the employee have served at least 1,250 hours during the 12-month period before the leave request.)

family fairness act amends family medical leave act employee eligible coverage act employee employed months covered employer respect leave requested eliminates requirement current law employee served hours month period leave request


Summary: Protecting Senior's Nest Egg Act of 2009 - Amends the Internal Revenue Code to extend through 2010 the suspension of minimum distribution rules for tax-deferred retirement plans.

protecting senior egg act amends internal revenue code extend suspension minimum distribution rules tax deferred retirement plans


Summary: Amends the Trade Act of 1974 to require the Secretary of Labor to certify an adversely affected secondary group of workers in a subdivision of a firm as eligible to apply for trade adjustment assistance (TAA) if the Secretary determines that: (1) a significant number of workers have become, or are threatened to become, totally or partially separated; (2) the workers' subdivision is a seller of articles of the firm (or another subdivision) that employed a group of workers who received a certification of TAA eligibility and such sales are related to the article that was the basis for such certification; and (3) a loss of business by the workers' subdivision with the firm (or another subdivision) contributed to the workers' separation or threat of separation.

amends trade act require secretary labor certify adversely affected secondary group workers subdivision firm eligible apply trade adjustment assistance taa secretary determines significant number workers threatened totally partially separated workers subdivision seller articles firm subdivision employed group workers received certification taa eligibility sales related article basis certification loss business workers subdivision firm subdivision contributed workers separation threat separation


Summary: National Commission on State Workers' Compensation Laws Act of 2009 - Establishes the National Commission on State Workers' Compensation Laws. Requires the Commission to: (1) review the findings and recommendations of the previous National Commission on State Workmen's Compensation Laws; and (2) study and evaluate state workers' compensation laws to determine their adequacy and whether additional remedies should be available to ensure the payment of benefits and medical care.

establishes requires commission review findings recommendations previous study evaluate state workers compensation laws determine adequacy additional remedies available ensure payment benefits medical care


Summary: Amends the Internal Revenue Code to make the 10% additional tax on early distributions from qualified retirement plans inapplicable to individuals who have attained the age of 50 and who have been receiving unemployment compensation for 12 consecutive weeks.

amends internal revenue code additional tax early distributions qualified retirement plans inapplicable individuals attained age receiving unemployment compensation consecutive weeks


Summary: Amends the Internal Revenue Code to exclude from the gross income of an employee: (1) shares of stock received from an employer in a qualified employee stock distribution not exceeding the lowest number of shares received by any employee in such distribution; (2) any gain on such stock if held by such employee for not less than 10 years, and (3) in the case of any qualified disposition of stock that meets such holding requirement, any gain on so much stock acquired during the 60-day period beginning on the date of such disposition as does not exceed the fair market value of the stock so disposed..

amends internal revenue code exclude gross income employee shares stock received employer qualified employee stock distribution exceeding lowest number shares received employee distribution gain stock held employee years case qualified disposition stock meets holding requirement gain stock acquired day period beginning date disposition exceed fair market value stock disposed


Summary: Pension Security Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require the financial statement filed with the annual report for a defined benefit pension plan covered by ERISA to include a separate schedule identifying: (1) each hedge fund (i.e., unregistered investment pool) in which plan funds are invested; and (2) the amount invested.

pension security act amends employee retirement income security act erisa require financial statement filed annual report defined benefit pension plan covered erisa include separate schedule identifying hedge fund unregistered investment pool plan funds invested invested


Summary: Access to Cancer Clinical Trials Act of 2009 - Amends the Public Health Service Act, the Employee Retirement Income Security Act of 1974 (ERISA), and the Internal Revenue Code to prohibit a group health plan from: (1) denying an eligible participant or beneficiary participation in clinical trials related to the treatment of cancer that are federally funded or conducted under an investigational new drug application reviewed by the Food and Drug Administration (FDA); (2) denying (or limiting or imposing additional conditions on) the coverage of routine patient costs for items and services furnished in connection with such participation; or (3) discriminating against an individual on the basis of such participation. Includes as routine patient costs all items and services provided in the clinical trial that are otherwise generally available to a qualified individual, with certain exceptions. Applies such prohibitions to coverage offered in the individual market. Requires the Secretary of Health and Human Services to study the impact on group health plans and health insurance issuers of requiring them to cover routine patient care costs for individuals with serious and life threatening diseases other than cancer.

access cancer clinical trials act amends public_health_service_act employee retirement income security act erisa internal revenue code prohibit group health plan denying eligible participant beneficiary participation clinical trials related treatment cancer federally funded conducted investigational new drug application reviewed food_and_drug_administration fda denying limiting imposing additional conditions coverage routine patient costs items services furnished connection participation discriminating individual basis participation includes routine patient costs items services provided clinical trial generally available qualified individual certain exceptions applies prohibitions coverage offered individual market requires secretary health_and_human_services study impact group health plans health insurance issuers requiring cover routine patient care costs individuals life threatening diseases cancer


Summary: Safeguarding America's Seniors and Veterans Act of 2009 - Directs the Secretary of the Treasury to make a one-time payment of $500 to each eligible individual age 18 or over who, during the three-month period immediately preceding enactment of this Act, was entitled to Social Security benefits, railroad retirement benefits, or veterans disability benefits.

safeguarding_america seniors veterans act directs secretary treasury time payment eligible individual age month period immediately preceding enactment act entitled social_security benefits railroad retirement benefits veterans disability benefits


Summary: Family and Medical Leave Enhancement Act of 2009 - Amends the Family and Medical Leave Act of 1993 (FMLA) to cover employees at worksites that employ fewer than 50 employees, but not fewer than 25 employees. Continues to exempt from FMLA coverage employees at worksites that employ fewer than 25 employees (currently 50), if the total number of employees employed by that employer within 75 miles of that worksite is fewer than 25 (currently 50). Allows an employee covered by FMLA to take up to 4 hours during any 30-day period, and up to 24 hours during any 12-month period, of parental involvement leave to participate in or attend activities that are sponsored by a school or community organization; and (2) relate to a program of the school or organization that is attended by the employee's child or grandchild. Permits the use of such parental involvement leave to meet routine family medical care needs, including: (1) such employee's medical and dental appointments, or their spouse, child, or grandchild; and (2) the care needs of their related elderly individuals, including visits to nursing homes and group homes. Allows an employee to elect, or an employer to require, substitution of any of the paid or family leave or paid medical or sick leave of the employee for any leave provided under this Act. Declares that nothing in this Act shall require an employer to provide paid sick leave or paid medical leave in situations where such employer would not normally provide any such paid leave. Imposes on the employee requesting leave certain notification requirements. Allows an employer to require certification supporting such requests. Applies the parental involvement and family wellness leave allowance to federal employees.

family medical leave enhancement act amends family medical leave act fmla cover employees worksites employ fewer employees fewer employees continues exempt fmla coverage employees worksites employ fewer employees currently total number employees employed employer miles worksite fewer currently allows employee covered fmla hours day period hours month period parental involvement leave participate attend activities sponsored school community organization relate program school organization attended employee child grandchild permits use parental involvement leave meet routine family medical care needs including employee medical dental appointments spouse child grandchild care needs related elderly individuals including visits nursing homes group homes allows employee elect employer require substitution paid family leave paid medical sick leave employee leave provided act declares act shall require employer provide paid sick leave paid medical leave situations employer normally provide paid leave imposes employee requesting leave certain notification requirements allows employer require certification supporting requests applies parental involvement family wellness leave allowance federal employees


Summary: Amends the Internal Revenue Code to: (1) allow employees to receive transit passes and reimbursements of bicycle commuting expenses as tax-exempt employer-provided fringe benefits in the same month; and (2) exempt reimbursements of bicycle commuting expenses from inclusion in gross income as constructively received.

amends internal revenue code allow employees receive transit passes reimbursements bicycle commuting expenses tax exempt employer provided fringe benefits month exempt reimbursements bicycle commuting expenses inclusion gross income constructively received


Summary: Amends the Internal Revenue Code to increase from 70 1/2 to 75 the age at which beneficiaries of tax-exempt pension, profit-sharing, and stock bonus plans must begin taking distributions from such plans and including such distributions in gross income for income tax purposes.

amends internal revenue code increase age beneficiaries tax exempt pension profit sharing stock bonus plans begin taking distributions plans including distributions gross income income tax purposes


Summary: Airline Flight Crew Technical Corrections Act - Amends the Family and Medical Leave Act of 1993 with respect to the hours-of-service requirement airline flight crews must meet to be eligible for leave under such Act. Declares that a flight attendant or flight crewmember will be considered to meet such requirement if he or she has worked or been paid for: (1) 60% of the applicable monthly guarantee, or the equivalent annualized over the preceding 12-month period; and (2) a minimum of 504 hours during such period. Authorizes the Secretary of Labor to provide, by regulation, a method for calculating such leave for airline flight crews.

respect hours service requirement airline flight crews meet eligible leave act declares flight attendant flight crewmember considered meet requirement worked paid applicable monthly guarantee equivalent annualized preceding month period minimum hours period authorizes secretary labor provide regulation method calculating leave airline flight crews


Summary: Family-Friendly Workplace Act - Amends the Fair Labor Standards Act of 1938 to authorize private employers to provide compensatory time off to private employees at a rate of 1 1/2 hours per hour of employment for which overtime compensation is required. Authorizes an employer to provide compensatory time only if it is in accordance with an applicable collective bargaining agreement or, in the absence of such an agreement, an agreement between the employer and employee. Prohibits an employee from accruing more than 160 hours of compensatory time. Requires an employee's employer to provide monetary compensation, after the end of a calendar year, for any unused compensatory time off accrued during the preceding year. Requires an employer to give employees 30-day notice before discontinuing compensatory time off. Prohibits an employer from intimidating, threatening, or coercing an employee in order to: (1) interfere with the employee's right to request or not to request compensatory time off in lieu of payment of monetary overtime compensation; or (2) require an employee to use such compensatory time. Makes an employer who violates such requirements liable to the affected employee in the amount of the compensation rate for each hour of compensatory time accrued, plus an additional equal amount as liquidated damages, reduced for each hour of compensatory time used.

workplace act amends fair labor standards act authorize private employers provide compensatory time private employees rate hours hour employment overtime compensation required authorizes employer provide compensatory time accordance applicable collective bargaining agreement absence agreement agreement employer employee prohibits employee accruing hours compensatory time requires employee employer provide monetary compensation end calendar year unused compensatory time accrued preceding year requires employer employees day notice discontinuing compensatory time prohibits employer intimidating threatening coercing employee order interfere employee right request request compensatory time lieu payment monetary overtime compensation require employee use compensatory time makes employer violates requirements liable affected employee compensation rate hour compensatory time accrued plus additional equal liquidated damages reduced hour compensatory time


Summary: IRA Equity for Seniors Act - Amends the Internal Revenue Code to allow taxpayers who received a mandatory distribution from their pension plan or individual retirement account (IRA) in 2008 to recontribute such amounts to their retirement plans without tax or penalty.

ira equity seniors act amends internal revenue code allow taxpayers received mandatory distribution pension plan individual retirement account ira recontribute amounts retirement plans tax penalty


Summary: Mammogram and MRI Availability Act of 2009 - Amends the Public Health Service Act and the Employee Retirement Income Security Act of 1974 (ERISA) to require a group health plan that provides coverage for diagnostic mammography for any woman 40 years old or older to provide no less favorable coverage for annual screening mammography for such a woman, and diagnostic mammography, annual screening mammography, and annual magnetic resonance imaging for any high risk woman. Prohibits a group health plan from denying enrollment or renewal solely to avoid the requirements of this Act, providing monetary incentives to encourage women to accept less than such minimum protections, penalizing providers for providing care in accordance with this Act, or providing incentives to induce providers to provide care in a manner inconsistent with this Act. Applies such requirements and prohibitions to coverage offered in the individual market.

mammogram availability act amends public_health_service_act employee retirement income security act erisa require group health plan provides coverage diagnostic mammography woman years old older provide favorable coverage annual screening mammography woman diagnostic mammography annual screening mammography annual magnetic resonance imaging high risk woman prohibits group health plan denying enrollment renewal solely avoid requirements act providing monetary incentives encourage women accept minimum protections penalizing providers providing care accordance act providing incentives induce providers provide care manner inconsistent act applies requirements prohibitions coverage offered individual market


Summary: Save Our Small and Seasonal Businesses Act of 2009 - Amends the Immigration and Nationality Act to exempt certain returning H-2B aliens (temporary nonagricultural worker) from annual numerical limitations.

save_our_small seasonal businesses act amends immigration nationality act exempt certain returning h-2b aliens temporary nonagricultural worker annual numerical limitations


Summary: Unemployment Assistance Act of 2009 - Amends the Internal Revenue Code to exclude from gross income amounts distributed from tax-exempt retirement plans, health savings accounts, Roth individual retirement accounts (IRAs), and qualified tuition programs to pay for certain living, health care and education or job training expenses of a taxpayer during a period of unemployment not exceeding two years.

unemployment assistance act amends internal revenue code exclude gross income amounts distributed tax exempt retirement plans health savings accounts roth individual retirement accounts iras qualified tuition programs pay certain living health care education job training expenses taxpayer period unemployment exceeding years


Summary: Emergency Retiree Health Benefits Protection Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to add a program for emergency retiree health benefit protections. Prohibits group health plans from reducing retiree health benefits after the retirement of a plan beneficiary. Requires such plans to adopt provisions barring post-retirement reductions in retiree health benefits.Requires group health plan sponsors to grant retired plan participants the option of benefit restoration. Authorizes the Secretary of Labor to waive or vary requirements for benefit restoration if compliance with such requirements would: (1) be adverse to the interests of plan participants in the aggregate; (2) not be administratively feasible; and (3) cause substantial business hardship to plan sponsors. Establishes the Emergency Retiree Health Loan Guarantee Program. Authorizes the Program to guarantee loans provided by private financial institutions to assist plan sponsors in meeting benefit restoration obligations under this Act. Terminates loan guarantee authority after 2015. Authorizes the Secretary to assess civil penalties for violations of this Act.

emergency retiree health benefits protection act amends employee retirement income security act erisa add program emergency retiree health benefit protections prohibits group health plans reducing retiree health benefits retirement plan beneficiary requires plans adopt provisions barring post retirement reductions retiree health benefits requires group health plan sponsors grant retired plan participants option benefit restoration authorizes secretary labor waive vary requirements benefit restoration compliance requirements adverse interests plan participants aggregate administratively feasible cause substantial business hardship plan sponsors establishes emergency retiree health loan guarantee program authorizes program guarantee loans provided private financial institutions assist plan sponsors meeting benefit restoration obligations act terminates loan guarantee authority authorizes secretary assess civil penalties violations act


Summary: Colorectal Cancer Screening and Detection Coverage Age of 2009 - Amends the Public Health Service Act, the Employee Retirement Income Security Act (ERISA), and the Internal Revenue Code to require a group health plan to provide coverage for colorectal screening for any participant or beneficiary who is 50 years of age or older or at high risk for colorectal cancer under terms and conditions that are no less favorable than those applicable to other screening benefits provided under the plan. Sets forth exceptions, including limiting the amount of coinsurance for such screenings and limiting waiting periods. Prohibits specified actions by group health plans to avoid the requirements of this Act, including denying enrollment, penalizing the provision of required services, or providing incentives for care inconsistent with this Act. Requires such plan to provide certain disclosures to participants and beneficiaries, including regarding covered benefits, cost sharing, and participating providers. Authorizes the Secretary of Health and Human Services to modify coverage requirements under this Act to incorporate new scientific and technological advances, practice pattern changes, or other updated medical practices regarding colorectal screening. Applies such requirements to health insurance coverage offered in the individual market and coverage under the Federal Employees Health Benefits Program.

colorectal cancer screening detection coverage age amends public_health_service_act employee retirement income security act erisa internal revenue code require group health plan provide coverage colorectal screening participant beneficiary years age older high risk colorectal cancer terms conditions favorable applicable screening benefits provided plan sets forth exceptions including limiting coinsurance screenings limiting waiting periods prohibits specified actions group health plans avoid requirements act including denying enrollment penalizing provision required services providing incentives care inconsistent act requires plan provide certain disclosures participants beneficiaries including covered benefits cost sharing participating providers authorizes secretary health_and_human_services modify coverage requirements act incorporate new scientific technological advances practice pattern changes updated medical practices colorectal screening applies requirements health insurance coverage offered individual market coverage federal_employees_health_benefits_program


Summary: Preexisting Condition Patient Protection Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, and the Internal Revenue Code to prohibit a group health plan from: (1) imposing any preexisting condition exclusion; or (2) providing for an affiliation period for coverage offered by a health maintenance organization (HMO). Defines an "affiliation period" as a period of time before health insurance coverage becomes effective. Requires each health insurance issuer offering coverage in the group market in a state to accept every employer in the state that applies for such coverage. Prohibits preexisting condition exclusions for individual health insurance coverage. Requires the Secretary of Health and Human Services to report to Congress on the impact of this Act on health benefits coverage. Authorizes the Secretary to request claims data, enrollee data, and other appropriate information from group health plans and health insurance issuers. Directs the Comptroller General to report to Congress on the impact of this Act and other relevant federal laws on the reduction in the number of uninsured and underinsured individuals and on the affordability of coverage.

preexisting condition patient protection act amends employee retirement income security act erisa public_health_service_act internal revenue code prohibit group health plan imposing preexisting condition exclusion providing affiliation period coverage offered health maintenance organization defines affiliation period period time health insurance coverage effective requires health insurance issuer offering coverage group market state accept employer state applies coverage prohibits preexisting condition exclusions individual health insurance coverage requires secretary health_and_human_services report congress impact act health benefits coverage authorizes secretary request claims data enrollee data appropriate information group health plans health insurance issuers directs comptroller general report congress impact act relevant federal laws reduction number uninsured individuals affordability coverage


Summary: Children's Health Protection Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, and the Internal Revenue Code to prohibit a group health plan from imposing any preexisting condition exclusion for individuals who have not attained 25 years of age. Applies such requirement to coverage offered in the individual market.

amends employee retirement income security act erisa public_health_service_act internal revenue code prohibit group health plan imposing preexisting condition exclusion individuals attained years age applies requirement coverage offered individual market


Summary: IRA Assistance Act of 2009 - Amends the Internal Revenue Code to allow premature distributions from individual retirement accounts (other than Roth IRAs) without penalty to make hardship loans.

ira assistance act amends internal revenue code allow premature distributions individual retirement accounts roth iras penalty hardship loans


Summary: Incentive to Serve Tax Act - Amends the Internal Revenue Code to allow employers a business tax credit for 25% of wages paid to employees while such employees are performing certain services (e.g., services advancing the improvement of education, health care access, energy conservation, economic opportunities for economically disadvantaged individuals, and disaster preparedness and response) for charitable organizations and community agencies. Limits the amount of wages eligible for such credit to $100,000 per employee.

allow employers business tax credit wages paid employees employees performing certain services services advancing improvement education health care access energy conservation economic opportunities economically disadvantaged individuals disaster preparedness response charitable organizations community agencies limits wages eligible credit employee


Summary: Family Leave Insurance Act of 2009 - Directs the Secretary of Labor to establish a Family and Medical Insurance Program, mandatory for certain covered employers. Authorizes the Secretary to: (1) contract with a state to establish a state Family and Medical Insurance Program to provide specified leave benefits, or expand a pre-existing state program; or (2) at a governor's request enter an interagency agreement with the Commissioner of the Social Security Administration to establish a state Family and Medical Insurance Program. Entitles eligible employees to Program benefits that include specified percentages of their daily earnings for 12 workweeks of leave under the Family and Medical Leave Act of 1993 during any 12-month period. Authorizes any employer, with the Secretary's approval, to establish a voluntary plan meeting specified criteria. Specifies prohibited acts by an employer, and penalties for violations. Requires the Director of the Office of Personnel Management (OPM) to establish a Civil Service Family and Medical Leave Insurance Program with the same Program benefits for certain federal agency employees. Establishes the Family and Medical Leave Insurance Fund in the Treasury. Amends the Internal Revenue Code to impose a family and medical leave premium on every individual and every employer to finance a Family and Medical Leave Trust Fund in the Treasury for Program benefits. Exempts from such premium: (1) employers or self-employers with voluntary plans approved by the Secretary as equivalent or better than the Program; and (2) small employers who have elected not to participate in it.

directs secretary labor establish mandatory certain covered employers authorizes secretary contract state establish state provide specified leave benefits expand pre existing state program governor request enter interagency agreement commissioner social_security_administration establish state entitles eligible employees program benefits include specified percentages daily earnings workweeks leave family medical leave act month period authorizes employer secretary approval establish voluntary plan meeting specified criteria specifies prohibited acts employer penalties violations requires director establish program benefits certain federal agency employees establishes family medical leave insurance fund treasury amends internal revenue code impose family medical leave premium individual employer finance treasury program benefits exempts premium employers self employers voluntary plans approved secretary equivalent better program small employers elected participate


Summary: Modifies the requirement that the Secretary of Labor provide employment assistance, job training assistance, and other transitional services to members of the Armed Forces who are being separated from active duty (and the member's spouse). Directs the Secretary concerned (the Secretary of Defense, the Secretary of Homeland Security, the Secretary of Veterans Affairs), where such services are available on a routine basis, to require such members to receive them if they have been deployed for 180 days or more.

modifies requirement secretary labor provide employment assistance job training assistance transitional services members armed_forces separated active duty member spouse directs secretary concerned secretary defense secretary homeland_security secretary veterans_affairs services available routine basis require members receive deployed days


Summary: 401(k) Fair Disclosure for Retirement Security Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to prohibit an administrator of an individual account plan from contracting for services (including the offering of any investment option) to the plan unless the administrator has received in advance a written statement that: (1) specifies the services to be provided; (2) provides the expected total annual service charges allocated among specified components; and (3) discloses the impact of different mutual fund investment share classes as well as financial relationships with, or free or discounted services provided by, service providers. Limits applicability of such requirements to contracts or arrangements for services with a total cost reasonably expected to equal or exceed $5,000 per plan year. Continues to shield an individual account plan fiduciary from liability (as under current law) for any loss resulting from a plan participant's or beneficiary's exercise of control over the plan's assets, but only if the plan includes at least one investment option which: (1) is an unmanaged or passively managed mutual fund with a portfolio of securities designed to substantially match the performance of the entire U.S. equity market or the entire U.S. bond market, or a combination of them; (2) offers a combination of historical returns, risk, and charges likely to meet retirement income needs at adequate levels of contribution; and (3) is offered without any endorsement of the government or the plan sponsor. Requires the Secretary to notify the applicable regulatory authority about any service provider engaged in a pattern or practice that precludes requirement compliance.

fair disclosure retirement security act amends employee retirement income security act erisa prohibit administrator individual account plan contracting services including offering investment option plan administrator received advance written statement specifies services provided provides expected total annual service charges allocated specified components discloses impact different mutual fund investment share classes financial relationships free discounted services provided service providers limits applicability requirements contracts arrangements services total cost reasonably expected equal exceed plan year continues shield individual account plan fiduciary liability current law loss resulting plan participant beneficiary exercise control plan assets plan includes investment option managed mutual fund portfolio securities designed substantially match performance entire equity market entire bond market combination offers combination historical returns risk charges likely meet retirement income needs adequate levels contribution offered endorsement government plan sponsor requires secretary notify applicable regulatory authority service provider engaged pattern practice precludes requirement compliance


Summary: Conflicted Investment Advice Prohibition Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to allow an individual account plan and a participant or beneficiary who controls the investment of such plan's assets to receive investment advice from an independent investment adviser that is registered under the Investment Advisers Act of 1940 and meets certain other qualifying requirements, including that the adviser (and any affiliate) does not provide or manage any investments in which the plan assets of any individual account plan are invested. Prescribes requirements for an investment advice program. Prohibits a fiduciary of an individual account plan that permits a participant or beneficiary to direct the investment of assets in the individual account from appointing or contracting with an investment adviser that is not an independent adviser. Requires an independent adviser, before providing investment advice, to provide a written notification: (1) of the past performance and historic rates of return of investment options available to the plan, together with comparisons to relevant benchmarks; and (2) that such investment adviser is acting as a fiduciary of such plan.

investment advice prohibition act amends employee retirement income security act erisa allow individual account plan participant beneficiary controls investment plan assets receive investment advice independent investment adviser registered investment advisers act meets certain qualifying requirements including adviser affiliate provide manage investments plan assets individual account plan invested prescribes requirements investment advice program prohibits fiduciary individual account plan permits participant beneficiary direct investment assets individual account appointing contracting investment adviser independent adviser requires independent adviser providing investment advice provide written notification past performance historic rates return investment options available plan comparisons relevant benchmarks investment adviser acting fiduciary plan


Summary: New Employee Verification Act of 2009 - Amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 to extend the employment eligibility confirmation pilot programs (which include the E-Verify basic pilot program). Amends the Immigration and Nationality Act (INA) to require employers to verify employee identification and employment eligibility under the Electronic Employment Verification System (EEVS) or the Secure Employment Eligibility Verification System (SEEVS) (as established by this Act). Permits employers subject to employee verification requirements to do so under EEVS or SEEVS. Sets forth provisions respecting: (1) voluntary and expedited participation; (2) employer penalties for failure to participate in EEVS or SEEVS; (3) employer and employee information and document requirements; (4) employer liability protection; (5) attestation; and (6) consequences of EEVS determinations. States that nothing in this Act shall be construed to require a national identification card. Repeals the employment eligibility pilot programs under the Illegal Immigration Reform and Immigrant Responsibility Act of 1996. Amends title II (Old Age, Survivor's and Disability Insurance) of the Social Security Act (SSA) to direct the Commissioner of Social Security to establish EEVS utilizing information in the National Directory of New Hires. States that EEVS shall have the capacity to determine whether: (1) employer-submitted information is consistent with information maintained by the Commissioner with respect to U.S. citizens and nationals and by the Secretary of Homeland Security with respect to aliens; and (2) the individual is a citizen or national or is not an unauthorized alien. Sets forth provisions respecting: (1) submission for confirmation of an individual's identification and employment eligibility and related EEVs determinations; (2) administrative and judicial review of employment disapproval; (3) EEVS implementation; and (4) data use by EEVS. Directs the Commissioner to establish SEEVS to provide, through government certified private entities, for verification of identity and employment eligibility respecting new employees Permits an employer to opt out of SEEVS after one year's participation. Sets forth provisions respecting: (1) certification of entities; (2) database management, including limitations on accessibility and the use and storage of biometric data; (3) employer responsibilities; (4) employee protections; and (5) information security and confidentiality, including penalties for violations. Directs the Commissioner to establish the Employment Verification Advisory Council, which shall terminate five years after enactment of this Act. Amends INA to: (1) apply certain antidiscrimination provisions to EEVS and SEEVS; (2) increase civil money penalties for unfair employment practice violations; (3) increase civil money penalties for certain hiring, recruiting, and referral violations (reduces certain penalties for small employers, exempts certain good faith, first-time violations, and provides a safe harbor for certain contractors); and (4) increase criminal penalties for pattern or practice violations. Amends SSA to: (1) provide for disclosure to the Secretary of Homeland Security of certain National Directory of New Hires information about employees with the greatest number or percentage of mismatched social security information; (2) deny credit toward earnings benefits from unauthorized work; (3) revise totalization agreement provisions; and (4) prohibit survivor's lump sum death payments to individuals who have been removed from the United States under INA.

new employee verification act amends illegal immigration reform immigrant responsibility act extend employment eligibility confirmation pilot programs include verify basic pilot program amends immigration nationality act ina require employers verify employee identification employment eligibility eevs established act permits employers subject employee verification requirements eevs sets forth provisions respecting voluntary expedited participation employer penalties failure participate eevs employer employee information document requirements employer liability protection attestation consequences eevs determinations states act shall construed require national identification card repeals employment eligibility pilot programs illegal immigration reform immigrant responsibility act amends title old age survivor disability_insurance social security act ssa direct commissioner social_security establish eevs utilizing information national_directory_of_new_hires states eevs shall capacity determine employer submitted information consistent information maintained commissioner respect citizens nationals secretary homeland_security respect aliens individual citizen national unauthorized alien sets forth provisions respecting submission confirmation individual identification employment eligibility related eevs determinations administrative judicial review employment disapproval eevs implementation data use eevs directs commissioner establish provide government certified private entities verification identity employment eligibility respecting new employees permits employer opt year participation sets forth provisions respecting certification entities database management including limitations accessibility use storage biometric data employer responsibilities employee protections information security confidentiality including penalties violations directs commissioner establish shall terminate years enactment act amends ina apply certain provisions eevs increase civil money penalties unfair employment practice violations increase civil money penalties certain hiring recruiting referral violations reduces certain penalties small employers exempts certain good faith time violations provides safe harbor certain contractors increase criminal penalties pattern practice violations amends ssa provide disclosure secretary homeland_security certain national_directory_of_new_hires information employees greatest number percentage social security information deny credit earnings benefits unauthorized work revise totalization agreement provisions prohibit survivor lump sum death payments individuals removed united_states ina


Summary: Routine HIV Screening Coverage Act of 2009 - Amends the Public Health Service Act, the Employee Retirement Income Security Act (ERISA), and the Internal Revenue Code to require a group health plan to provide coverage for routine HIV screening under terms and conditions no less favorable than for other routine screenings. Prohibits such a plan from taking specified actions to avoid the requirements of this Act. Applies such requirements to health insurance coverage offered in the individual market and coverage offered under the Federal Employees Health Benefits Program (FEHBP).

amends public_health_service_act employee retirement income security act erisa internal revenue code require group health plan provide coverage routine hiv screening terms conditions favorable routine screenings prohibits plan taking specified actions avoid requirements act applies requirements health insurance coverage offered individual market coverage offered federal_employees_health_benefits_program fehbp


Summary: Family and Medical Leave Restoration Act - Requires the Secretary of Labor to revise regulations promulgated under the Family and Medical Leave Act of 1993 (FMLA) governing coverage and employee leave entitlements. Repeals certain regulations promulgated on November 17, 2008, and restores those promulgated on January 6, 1996. Directs the Secretary to revise regulations regarding an employer's request for recertification of a medical condition whose minimum duration is more than 30 days for leave taken because of an employee's own serious health condition or the serious health condition of a family member. Requires the Secretary to permit an employer to require such a recertification no earlier than: (1) the expiration of the length of time indicated in the original certification; or (2) one year after obtaining the original certification, if the original certification indicated that the medical condition would last longer than one year. Directs the Secretary to revise the requirements for continuing treatment of a serious health condition to: (1) remove requirements for a specific number of periodic visits for treatment by a health care provider in order to qualify for leave; and (2) require only the treatment that the health care provider determines proper. Requires the Secretary to revise any medical certification form templates to conform with this Act.

secretary labor revise regulations promulgated family medical leave act fmla governing coverage employee leave entitlements repeals certain regulations promulgated november restores promulgated january directs secretary revise regulations employer request recertification medical condition minimum duration days leave taken employee health condition health condition family member requires secretary permit employer require recertification earlier expiration length time indicated original certification year obtaining original certification original certification indicated medical condition longer year directs secretary revise requirements continuing treatment health condition remove requirements specific number periodic visits treatment health care provider order qualify leave require treatment health care provider determines proper requires secretary revise medical certification form conform act


Summary: Social Security Exemption Relief Act of 2009 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act and the Internal Revenue Code to allow an employee, whose employment is not otherwise covered for Social Security benefit purposes (as in the case of an independent contractor), to elect irrevocably to have that employment treated as so covered and the employer be subject to Social Security taxes.

relief act amends title old age survivors disability insurance oasdi social security act internal revenue code allow employee employment covered social_security benefit purposes case independent contractor elect employment treated covered employer subject social_security taxes


Summary: Individual Recovery Assistance Act of 2009 - Amends the Internal Revenue Code to: (1) suspend for a one-year period the penalty on premature distributions from tax-exempt pension plans for mortgage payments or as unemployment compensation; and (2) increase from 70-1/2 to 75 the age at which a taxpayer must take taxable distributions from their pension plans.

individual recovery assistance act amends internal revenue code suspend year period penalty premature distributions tax exempt pension plans mortgage payments unemployment compensation increase age taxpayer taxable distributions pension plans


Summary: Cancer Drug Coverage Parity Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, and the Internal Revenue Code of 1986 to require a group health plan providing benefits for intravenously administered or injected cancer medications to provide no less favorable coverage for prescribed, orally administered anticancer medication used to kill or slow the growth of cancerous cells. Applies such requirement to individual health insurance coverage.

amends employee retirement income security act erisa public_health_service_act internal_revenue_code require group health plan providing benefits intravenously administered injected cancer medications provide favorable coverage prescribed orally administered anticancer medication kill slow growth cells applies requirement individual health insurance coverage


Summary: Amends the Internal Revenue Code to allow employers a tax credit for 50% of the first $250 paid to any employee as reimbursement for carpooling expenses.

amends internal revenue code allow employers tax credit paid employee reimbursement expenses


Summary: Small Business Supporting our Troops Act of 2009 - Amends the Internal Revenue Code to extend through 2011 the tax credit for differential wage payments made by a small business employer on behalf of employees who are active duty members of the uniformed services.

troops act amends internal revenue code extend tax credit differential wage payments small business employer behalf employees active duty members uniformed services


Summary: Small Business Efficiency Act of 2009 - Amends the Internal Revenue Code to treat professional employer organizations (PEOs), certified by the Internal Revenue Service (IRS), as employers for employment tax purposes (thus allowing such PEOs to pay wages and collect and remit payroll taxes on behalf of an employer). Sets forth IRS certification requirements for PEOs, including financial review and reporting requirements. Requires a PEO to post a bond, up to $1 million, to guarantee payment of employment taxes. Limits the required bond amount to $50,000 for a newly created PEO during its three-year startup period.

small business efficiency act amends internal revenue code treat professional employer organizations peos certified internal_revenue_service irs employers employment tax purposes allowing peos pay wages collect remit payroll taxes behalf employer sets forth irs certification requirements peos including financial review reporting requirements requires peo post bond million guarantee payment employment taxes limits required bond newly created peo year startup period


Summary: Dave Thomas Adoption Act of 2009- Amends the Internal Revenue Code to allow penalty-free withdrawals from individual retirement plans if used to pay adoption expenses, including an enhanced allowance for expenses related to the adoption of a special needs child.

amends internal revenue code allow penalty free withdrawals individual retirement plans pay adoption expenses including enhanced allowance expenses related adoption special needs child