Summary: Secure America Through Verification and Enforcement Act of 2009 or SAVE Act of 2009 - Sets forth border security and enforcement provisions, including provisions respecting: (1) increases in Border Patrol and investigative personnel; (2) recruitment of former military personnel; (3) use of Department of Defense (DOD) equipment; (4) infrastructure improvements; (5) aerial and other surveillance; (5) a national strategy to secure the borders; (6) accountable financing under the Secure Border Initiative; (7) emergency deployment of Border Patrol agents; and (8) expansion of the Customs-Trade Partnership Against Terrorism along the northern and southern borders. Requires that Department of Homeland Security (DHS) personnel check against terrorist watchlists alien smugglers and smuggled individuals who are interdicted at U.S. borders. Amends the Immigration and Nationality Act and specified maritime law sections to revise alien smuggling provisions. Sets forth provisions respecting border security on certain federal lands under the jurisdiction of the Secretary of Agriculture or the Secretary of the Interior. Amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 to make the basic employment eligibility confirmation pilot program permanent. Sets forth conditions for the mandatory use of the E-verify system. Requires: (1) employer/employee notification of social security number mismatches and multiple uses, and related information sharing with DHS; and (2) establishment of electronic birth and death registration systems. Amends the Internal Revenue Code to: (1) penalize specified employers for failure to correct information returns; and (2) prohibit employers from deducting from gross income wages paid to unauthorized aliens, with an exception for an employer participating in the basic employment eligibility confirmation program. Increases criminal alien program (CAP) personnel. Authorizes border relief grants for local law enforcement agencies within 25 miles of the southern U.S. border. Establishes within DHS a rewards program to assist in the elimination of commercial operations to produce or sell fraudulent immigration-related documents and to assist in the investigation, prosecution, or disruption of commercial alien smuggling operations. Provides for: (1) increased alien detention facilities; (2) additional immigration court judgeships; and (3) a media campaign to inform the public of changes made by this Act including a multilingual media campaign explaining noncompliance penalties.

secure_america_through_verification_and_enforcement_act sets forth border security enforcement provisions including provisions respecting increases border_patrol investigative personnel recruitment military personnel use department_of_defense dod equipment infrastructure improvements aerial surveillance national strategy secure borders accountable financing secure border initiative emergency deployment border patrol agents expansion customs-trade_partnership_against_terrorism northern southern borders requires department_of_homeland_security dhs personnel check terrorist watchlists alien smugglers smuggled individuals interdicted borders amends immigration nationality act specified maritime law sections revise alien smuggling provisions sets forth provisions respecting border security certain federal lands jurisdiction secretary agriculture secretary interior amends illegal immigration reform immigrant responsibility act basic employment eligibility confirmation pilot program permanent sets forth conditions mandatory use verify system requires employer employee notification social security number mismatches multiple uses related information sharing dhs establishment electronic birth death registration systems amends internal revenue code penalize specified employers failure correct information returns prohibit employers deducting gross income wages paid unauthorized aliens exception employer participating basic employment eligibility confirmation program increases criminal alien program cap personnel authorizes border relief grants local law enforcement agencies miles southern border establishes dhs rewards program assist elimination commercial operations produce sell fraudulent immigration related documents assist investigation prosecution disruption commercial alien smuggling operations provides increased alien detention facilities additional immigration court judgeships media campaign inform public changes act including multilingual media campaign explaining noncompliance penalties


Summary: Pension Benefit Guaranty Corporation Governance Improvement Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to revise requirements regarding the composition and duties of members of the board of directors of the Pension Benefit Guaranty Corporation (PBGC). Requires: (1) the board to meet at least four times a year with a quorum of at least five members; and (2) board minutes be made public. Requires the advisory committee to the PBGC to meet jointly with the board at least one time each year. Requires the Director and members of the board of the PBGC to agree in writing to recuse themselves from participation in activities which potentially could be a conflict of interest. Expresses the sense of Congress that: (1) the board should form committees, including an audit committee and an investment committee, to enhance the PBGC board's overall effectiveness; and (2) the PBGC should establish a risk management position that evaluates and mitigates risk it might experience.

improvement act amends employee retirement income security act erisa revise requirements composition duties members board directors pension_benefit_guaranty_corporation pbgc requires board meet times year quorum members board minutes public requires advisory committee pbgc meet jointly board time year requires director members board pbgc agree writing participation activities potentially conflict interest expresses sense congress board form committees including audit committee investment committee enhance pbgc board overall effectiveness pbgc establish risk management position evaluates risk experience


Summary: Assistance for Unemployed Workers Extension Act - Amends the Supplemental Appropriations Act, 2008, as amended by the Unemployment Compensation Extension Act of 2008 and the Assistance for Unemployed Workers and Struggling Families Act, with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the Emergency Unemployment Compensation (EUC) program through December 31, 2010. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until January 1, 2011, federal-state agreements increasing regular unemployment compensation payments to individuals. Amends the Supplemental Appropriations Act, 2008, as amended by the Unemployment Compensation Extension Act of 2008, to require a further additional Tier-3 period for deposits to an individual's EUCA, using the current formula, if, at the time the amount added to such individual's account under the 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. Authorizes a state to pay extended compensation to an otherwise eligible individual before any further additional EUC, if such individual claimed extended compensation for at least one week of unemployment after the exhaustion of additional EUC. Allows the Tier-3 period augmentation to be applied to the individual's EUCA only once. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until January 1, 2011, the requirement that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008, as amended by such Act, to extend through May 30, 2011, federal matching for the first week of extended EUC for states with no waiting week. Amends the Railroad Unemployment Insurance Act to extend through December 31, 2010, the temporary increase in extended unemployment benefits for employees with 10 or more years of service and for those with less than 10. Makes additional appropriations to cover such cost. Amends the Assistance for Unemployed Workers and Struggling Families Act to make additional appropriations to the Railroad Retirement Board to cover administrative expenses associated with such additional extended benefits.

assistance unemployed workers extension act amends supplemental appropriations act amended assistance unemployed workers struggling families act respect state established individual emergency unemployment compensation account euca extends emergency unemployment compensation euc program december amends assistance_for_unemployed_workers struggling families act extend january federal state agreements increasing regular unemployment compensation payments individuals amends supplemental appropriations act amended require additional tier-3 period deposits individual euca current formula time added individual account act exhausted time individual state extended benefit period prescribes formula determining state extended benefit period authorizes state pay extended compensation eligible individual additional euc individual claimed extended compensation week unemployment exhaustion additional euc allows tier-3 period augmentation applied individual euca amends assistance_for_unemployed_workers struggling families act extend january requirement federal payments states cover euc amends unemployment compensation extension act amended act extend federal matching week extended euc states waiting week amends railroad_unemployment_insurance_act extend december temporary increase extended unemployment benefits employees years service makes additional appropriations cover cost amends assistance_for_unemployed_workers struggling families act additional appropriations railroad_retirement_board cover administrative expenses associated additional extended benefits


Summary: Unemployment Compensation Extension Act of 2009 - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Requires a further additional Tier-3 period for deposits to an individual's EUCA, using the current formula, if, at the time the amount added to such individual's account under the 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-3 period augmentation to be applied to the individual's EUCA only once. Authorizes a state to pay extended compensation to an otherwise eligible individual before any further additional emergency unemployment compensation (EUC), if such individual claimed extended compensation for at least one week of unemployment after the exhaustion of additional EUC. Amends the Internal Revenue Code to extend from 2009 through 2010 the 6.2% surtax on employers under the Federal Unemployment Tax Act (FUTA). Delays the scheduled 2010 reduction in the surtax to 6% until 2011. Amends title IV part D (Child Support and Establishment of Paternity) of the Social Security Act to require an employer to report to the state Directory of New Hires, in addition to other information, the date services for remuneration were first performed by a newly hired employee. Qualifies the requirement that an employer file new hire reports on a W-4 or equivalent form by adding the phrase "to the extent practicable." Amends the Internal Revenue Code to revise conditions for state collection of unemployment compensation debts resulting from fraud. Repeals the limitation to residents of the state seeking such an offset of the requirement that the Secretary of the Treasury reduce an individual's overpayment of federal income tax to offset any covered unemployment compensation debt the individual owes such state. (Literally, repeals the requirement that the address shown on the federal tax return for the taxable year of the overpayment be an address within the state seeking the offset.) Permits the Secretary to make such an offset regardless of whether the person resides in the state seeking it.

unemployment compensation extension act amends supplemental appropriations act respect state established individual emergency unemployment compensation account euca requires additional tier-3 period deposits individual euca current formula time added individual account act exhausted time individual state extended benefit period prescribes formula determining state extended benefit period allows tier-3 period augmentation applied individual euca authorizes state pay extended compensation eligible individual additional emergency unemployment compensation euc individual claimed extended compensation week unemployment exhaustion additional euc amends internal revenue code extend surtax employers federal unemployment tax act futa delays scheduled reduction surtax amends title child support establishment paternity social security act require employer report state addition information date services remuneration performed newly hired employee qualifies requirement employer file new hire reports equivalent form adding phrase extent practicable amends internal revenue code revise conditions state collection unemployment compensation debts resulting fraud repeals limitation residents state seeking offset requirement secretary treasury reduce individual overpayment federal income tax offset covered unemployment compensation debt individual owes state repeals requirement address shown federal tax return taxable year overpayment address state seeking offset permits secretary offset regardless person resides state seeking


Summary: Options for Investors through United States Certified Coins Act of 2009 - Amends the Internal Revenue Code to permit holders of individual retirement accounts (IRAs) or individually-directed pension plans to invest in coins that: (1) are certified by an independent, third-party grading service; (2) are, or were at any time, legal tender in the United States; and (3) are traded on a nationally recognized electronic coin trading network or listed by an independent coin wholesale reporting service. Permits trustees of IRAs or individually-directed pension plans that invest in coins or bullion to hold an indicia of ownership for such coins or bullion in lieu of physical possession under certain circumstances.

united states certified coins act amends internal revenue code permit holders individual retirement accounts iras individually directed pension plans invest coins certified independent party grading service time legal tender united_states traded nationally recognized electronic coin trading network listed independent coin wholesale reporting service permits trustees iras individually directed pension plans invest coins bullion hold indicia ownership coins bullion lieu physical possession certain circumstances


Summary: Pandemic Protection for Workers, Families, and Businesses Act - Requires certain covered employers to provide annually to each of their covered: (1) full-time employees at least seven days of paid sick time, and specified employment benefits; and (2) part-time employees the same employment benefits and a number of days or hours of paid sick time, determined under a specified pro rata formula. Allows the covered employee to use such sick time for an absence: (1) resulting from a medical condition involving symptoms of a contagious illness (including influenza-like illnesses such as the 2009 H1N1 virus), the need to obtain medical diagnosis or care, or to obtain preventive care for such illness; (2) due to determination by a health authority or a health care provider that the employee's presence on the job, after exposure to a contagious illness, would jeopardize the health of others; (3) to care for a child experiencing such symptoms; or (4) to care for a child due to determination by a health authority or a health care provider that the child's presence in the community, after exposure to a contagious illness, would jeopardize the health of others. Permits use of sick leave if the covered employee's place of business is closed due to a contagious illness or his or her need to care for a child whose school or child care or early childhood program has been closed for such reason. Specifies prohibited acts by an employer, and penalties for violations.

pandemic protection workers families certain covered employers provide annually covered time employees seven days paid sick time specified employment benefits time employees employment benefits number days hours paid sick time determined specified pro rata formula allows covered employee use sick time absence resulting medical condition involving symptoms contagious illness including influenza like illnesses virus need obtain medical diagnosis care obtain preventive care illness determination health authority health care provider employee presence job exposure contagious illness jeopardize health care child experiencing symptoms care child determination health authority health care provider child presence community exposure contagious illness jeopardize health permits use sick leave covered employee place business closed contagious illness need care child school child care early childhood program closed reason specifies prohibited acts employer penalties violations


Summary: Helping Unemployed Workers Act - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA), as amended by the Unemployment Compensation Extension Act of 2008 and the Assistance for Unemployed Workers and Struggling Families Act. Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through December 1, 2010. Postpones the termination of the program until May 31, 2011. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until January 1, 2011: (1) federal-state agreements increasing regular unemployment compensation payments to individuals; and (2) requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and May 30, 2011, 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 provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.) Amends the Supplemental Appropriations Act, 2008 to modify EUC eligibility requirements to disregard an individual's right to regular compensation for a subsequent benefit year when determining such individual's eligibility to receive EUC if such individual: (1) has exhausted his or her rights to regular compensation for any benefit year; and (2) does not file a claim for such regular compensation. Amends the Internal Revenue Code to allow an exclusion from gross income in 2010 for up to $2,400 of unemployment compensation. Defines "short-time compensation program," for Federal Unemployment Tax Act (FUTA) purposes, as one in which: (1) participation of an employer is voluntary; (2) an employer reduces the number of hours worked by employees through certifying that such reductions are in lieu of temporary layoffs; (3) an employee whose workweek that has been reduced by at least 10% is eligible for unemployment compensation; (4) an eligible employee may participate in an employer-sponsored job skills training program; and (5) an employer is required to certify that continuation of employee health and retirement benefits will not be affected by participation in the program. Directs the Secretary of Labor to make payments to a state's unemployment compensation trust fund for the payment of unemployment compensation if the Secretary approves a state's application for certification to operate a short-time compensation program that requires the maintenance of health and retirement employee benefits. Requires the Secretary to study and report to Congress and the President on the EUC program.

workers act amends supplemental appropriations act respect state established individual emergency unemployment compensation account euca amended assistance unemployed workers struggling families act extends final date entering federal state agreement program december postpones termination program amends assistance_for_unemployed_workers struggling families act extend january federal state agreements increasing regular unemployment compensation payments individuals requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act prohibition federal-state_extended_unemployment_compensation_act federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends supplemental appropriations act modify euc eligibility requirements disregard individual right regular compensation subsequent benefit year determining individual eligibility receive euc individual exhausted rights regular compensation benefit year file claim regular compensation amends internal revenue code allow exclusion gross income unemployment compensation defines short time compensation program federal unemployment tax act futa purposes participation employer voluntary employer reduces number hours worked employees certifying reductions lieu temporary layoffs employee workweek reduced eligible unemployment compensation eligible employee participate employer sponsored job skills training program employer required certify continuation employee health retirement benefits affected participation program directs secretary labor payments state unemployment compensation trust fund payment unemployment compensation secretary approves state application certification operate short time compensation program requires maintenance health retirement employee benefits requires secretary study report congress president euc program


Summary: Lifetime Income Disclosure Act - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require the quarterly pension benefit statement furnished to a participant or beneficiary with the right to direct the investment of assets in his or her account under an individual account plan to include a lifetime income disclosure at least once every calendar year. Requires such a lifetime income disclosure to set forth the annuity equivalent of the participant's or beneficiary's total benefits accrued. Defines an annuity equivalent of the total benefits accrued as the monthly annuity payment the participant or beneficiary would receive at the plan's normal retirement age if those total accrued benefits were used on the date of the lifetime income disclosure to purchase certain qualified joint and survivor life annuities whose annuity payments would commence at the plan's normal retirement age. Directs the Secretary of Labor to: (1) issue a model lifetime income disclosure, written in a manner which can be understood by the average plan participant; and (2) prescribe assumptions that plan administrators may use in converting total accrued benefits into annuity equivalents. Declares that no plan fiduciary, plan sponsor, or other person shall have any liability under ERISA solely by reason of the provision of annuity equivalents derived in accordance with such assumptions and related rules and including explanations contained in the model lifetime income disclosure.

lifetime income disclosure act amends employee retirement income security act erisa require quarterly pension benefit statement furnished participant beneficiary right direct investment assets account individual account plan include lifetime income disclosure calendar year requires lifetime income disclosure set forth annuity equivalent participant beneficiary total benefits accrued defines annuity equivalent total benefits accrued monthly annuity payment participant beneficiary receive plan normal retirement age total accrued benefits date lifetime income disclosure purchase certain qualified joint survivor life annuities annuity payments commence plan normal retirement age directs secretary labor issue model lifetime income disclosure written manner understood average plan participant prescribe assumptions plan administrators use converting total accrued benefits annuity equivalents declares plan fiduciary plan sponsor person shall liability erisa solely reason provision annuity equivalents derived accordance assumptions related rules including explanations contained model lifetime income disclosure


Summary: Amends the Internal Revenue Code to allow, without penalty, a participant in an employer-sponsored health or dependent care flexible spending arrangement to withdraw any remaining balance in such plans at the time such participant is separated from employment.

amends internal revenue code allow penalty participant employer sponsored health dependent care flexible spending arrangement withdraw remaining balance plans time participant separated employment


Summary: Worker Ownership, Readiness and Knowledge Act or the WORK Act - Directs the Secretary of Labor to establish within the Department of Labor an Office of Employee Ownership and Participation to promote employee ownership and employee participation in business decisionmaking. Requires the Office Director, with federal grants and acting as an information clearinghouse, to: (1) support existing programs in the states designed to promote employee ownership and employee participation in business decisionmaking; and (2) promote the formation of new such programs. Directs the Secretary to establish a program, administered by the Director, which is designed to foster employee ownership and employee participation in business decisionmaking throughout the United States.

readiness work act directs secretary labor establish department_of_labor promote employee ownership employee participation business decisionmaking requires office director federal grants acting information clearinghouse support existing programs states designed promote employee ownership employee participation business decisionmaking promote formation new programs directs secretary establish program administered director designed foster employee ownership employee participation business decisionmaking united_states


Summary: Increasing American Wages and Benefits Act of 2010 - Amends the Immigration and Nationality Act to authorize: (1) the Secretary of Labor to take such actions as may be necessary to enforce federal labor laws with respect to employers of H-2B nonagricultural temporary workers; and (2) a private right of action against such employers. Specifies employer actions to be taken to recruit U.S. workers prior to filing for admission of H-2B workers. Prohibits H-2B worker entry until the Secretary certifies that prevailing wages will be paid to such workers or to U.S. workers. Sets forth H-2B and U.S. worker protections. Directs the Secretary to establish an H-2B (employer) labor certification application fee. Establishes in the Treasury the H-2B Employment Certification Application Fee Account. Indentured Servitude Abolition Act of 2010 - Requires foreign labor contractors and employers to inform foreign workers of specified employment terms and conditions at the time of recruitment. Requires that such information be provided in written form in English or in the language of the worker being recruited. Prohibits worker recruitment fees. Sets forth protection and enforcement provisions.

increasing benefits act amends immigration nationality act authorize secretary labor actions necessary enforce federal labor laws respect employers h-2b nonagricultural temporary workers private right action employers specifies employer actions taken recruit workers prior filing admission h-2b workers worker entry secretary certifies prevailing wages paid workers workers sets forth h-2b worker protections directs secretary establish h-2b employer labor certification application fee establishes treasury servitude abolition act requires foreign labor contractors employers inform foreign workers specified employment terms conditions time recruitment requires information provided written form english language worker recruited prohibits worker recruitment fees sets forth protection enforcement provisions


Summary: Amends the Internal Revenue Code to allow employers a general business tax credit for increases in their payroll in 2010 and 2011. Amends Internal Revenue Code provisions relating to tax shelter activities to: (1) establish legal presumptions against the validity of transactions involving offshore secrecy jurisdictions (i.e., foreign tax havens identified in this Act and by the Secretary of the Treasury); (2) impose restrictions on foreign jurisdictions, financial institutions, or international transactions that are of primary money laundering concern or that impede U.S. tax enforcement; (3) treat certain foreign corporations managed and controlled primarily in the United States as domestic corporations; (4) increase the period for Internal Revenue Service (IRS) review of tax returns involving offshore secrecy jurisdictions; (5) require tax withholding agents and financial institutions to report certain information about beneficial owners of foreign-owned financial accounts and accounts established in offshore secrecy jurisdictions; (6) disallow tax advisor opinions validating transactions in offshore secrecy jurisdictions; (7) subject dividend equivalents and substitute dividends to the 30% tax on foreign income; and (8) impose reporting requirements for transactions involving a passive foreign investment company. Amends the Securities Exchange Act of 1934 and other federal enactments to impose a penalty for failure to disclose holdings or transactions involving a foreign entity. Requires the Secretary of the Treasury to publish a final rule requiring unregistered investment companies, including hedge funds or private equity funds, to establish anti-money laundering programs, and to submit suspicious activity reports. Modifies requirements for certain third party summonses used to obtain information in tax investigations that do not identify the person with respect to whose liability the summons is issued (John Doe summons). Increases penalties for promoting abusive tax shelters and for aiding and abetting the understatement of tax liability. Prohibits the patenting of tax planning inventions. Prohibits tax advisor contingent fee agreements for obtaining tax savings or benefits. Allows increased disclosure of tax information for enforcement purposes. Directs the Secretary to impose standards for written tax opinions by tax practitioners. Denies tax deductions for certain fines and penalties for violations of law and for interest paid on certain understatements of tax. Sets forth rules for the application of the economic substance doctrine and imposes penalties for underpayments of tax due to transactions lacking economic substance.

amends internal revenue code allow employers general business tax credit increases payroll amends internal revenue code provisions relating tax shelter activities establish legal presumptions validity transactions involving offshore secrecy jurisdictions foreign tax havens identified act secretary treasury impose restrictions foreign jurisdictions financial institutions international transactions primary money laundering concern impede tax enforcement treat certain foreign corporations managed controlled primarily united_states domestic corporations increase period internal_revenue_service irs review tax returns involving offshore secrecy jurisdictions require tax withholding agents financial institutions report certain information beneficial owners foreign owned financial accounts accounts established offshore secrecy jurisdictions disallow tax advisor opinions validating transactions offshore secrecy jurisdictions subject dividend equivalents substitute dividends tax foreign income impose reporting requirements transactions involving passive foreign investment company amends securities_exchange_act federal enactments impose penalty failure disclose holdings transactions involving foreign entity requires secretary treasury publish final rule requiring unregistered investment companies including hedge funds private equity funds establish anti money laundering programs submit suspicious activity reports modifies requirements certain party summonses obtain information tax investigations identify person respect liability summons issued john_doe summons increases penalties promoting abusive tax shelters aiding abetting understatement tax liability prohibits patenting tax planning inventions prohibits tax advisor contingent fee agreements obtaining tax savings benefits allows increased disclosure tax information enforcement purposes directs secretary impose standards written tax opinions tax practitioners denies tax deductions certain fines penalties violations law interest paid certain understatements tax sets forth rules application economic substance doctrine imposes penalties underpayments tax transactions lacking economic substance


Summary: Amends the Internal Revenue Code to reduce in 2010: (1) the employment tax rate from 6.2 to 3.1% for employers and employees; and (2) the tax rate on self-employment income from 12.4 to 6.2%. Appropriates to the Federal Old-Age and Survivors Trust Fund and the Federal Disability Trust Fund sufficient amounts to cover any revenue lost to such Trust Funds from the enactment of this Act.

amends internal revenue code reduce employment tax rate employers employees tax rate self employment income appropriates sufficient amounts cover revenue lost trust funds enactment act


Summary: Small Business Job Creation Tax Act of 2010 - Amends the Internal Revenue Code to allow employers a credit against payroll tax liability for a payroll increase in a quarter over a corresponding quarter in the previous calendar year. Sets the amount of such credit at 20% of such increase for employers that employ fewer than 100 employees and 15% for employers that employ 100 or more employees in any quarter. Limits the total credit amount available for all quarters to $500,000. Directs the Commissioner of Internal Revenue to: (1) notify all employers required to withhold employment taxes of the enactment and applicability of this Act; and (2) report to Congress on enforcement measures taken to prevent and penalize fraud related to the payroll credit allowed by this Act.

small business job creation tax act amends internal revenue code allow employers credit payroll tax liability payroll increase quarter corresponding quarter previous calendar year sets credit increase employers employ fewer employees employers employ employees quarter limits total credit available quarters directs commissioner internal_revenue notify employers required withhold employment taxes enactment applicability act report congress enforcement measures taken prevent penalize fraud related payroll credit allowed act


Summary: Hire Now Tax Cut Act of 2010 - Amends the Internal Revenue Code to: (1) exempt for-profit and nonprofit employers from social security taxes in 2010 for new employees who are hired after February 3, 2010, and before January 1, 2011, and who certify that they have not worked more than 40 hours during the last 60 days; and (2) allow an increase in the general business tax credit for the retention of such employees for at least one year at specified wage levels. Appropriates to the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund under title II of the Social Security Act amounts necessary to cover any reduction in revenues resulting from the tax exemptions provided by this Act.

amends internal revenue code exempt profit nonprofit employers social security taxes new employees hired february january certify worked hours days allow increase general business tax credit retention employees year specified wage levels appropriates federal_old-age_and_survivors_insurance_trust_fund federal_disability_insurance_trust_fund title social security act amounts necessary cover reduction revenues resulting tax exemptions provided act


Summary: Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to permit the plan sponsor of a multiemployer pension plan to amortize net investment losses incurred from qualified fraudulent investment schemes after August 31, 2008, over a 40-year period in equal annual installments.

amends employee retirement income security act erisa internal_revenue_code permit plan sponsor multiemployer pension plan amortize net investment losses incurred qualified fraudulent investment schemes august year period equal annual installments


Summary: Amends the Non-Foreign Area Retirement Equity Assurance Act of 2009 to require the Director of the Office of Personnel Management (OPM) to prescribe rules governing establishment and adjustment of saved or retained rates for any employee subject to such Act whose rate of pay exceeds applicable pay limitations on the first day of the first pay period beginning on or after January 1, 2010 (currently, beginning on or after January 1, 2012). Requires agencies, until the Director prescribes such rules, for such employees receiving a cost-of-living allowance and a retained rate of pay, to: (1) calculate the retained rate adjustment based on a maximum rate of basic pay, excluding any locality-based comparability payment; and (2) provide an additional adjustment reflecting the full increase in the locality-based comparability payment that would apply to the employee but for receipt of a retained rate. Requires the Director to issue guidance for carrying out this provision. Requires employees in another pay system that receive a retained rate equivalent to the retained rate provided under federal civil service pay retention provisions to be provided equivalent treatment consistent with such Act.

amends non foreign area retirement equity assurance act require director prescribe rules governing establishment adjustment saved retained rates employee subject act rate pay exceeds applicable pay limitations day pay period beginning january currently beginning january requires agencies director prescribes rules employees receiving cost living allowance retained rate pay calculate retained rate adjustment based maximum rate basic pay excluding locality based comparability payment provide additional adjustment reflecting increase locality based comparability payment apply employee receipt retained rate requires director issue guidance carrying provision requires employees pay system receive retained rate equivalent retained rate provided federal civil service pay retention provisions provided equivalent treatment consistent act


Summary: Volunteer Responder Incentive Protection Reauthorization Act of 2010 - Amends Internal Revenue Code provisions allowing a tax exclusion for benefits paid to volunteer firefighters and emergency medical providers by states and local government by: (1) increasing the amount of benefits excludible; and (2) extending such tax exclusion through 2013.

code provisions allowing tax exclusion benefits paid volunteer firefighters emergency medical providers states local government increasing benefits excludible extending tax exclusion


Summary: Create Jobs and Save Benefits Act of 2010 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to: (1) permit multiemployer pension plans to merge or form alliances with other plans; (2) increase Pension Benefit Guaranty Corporation (PBGC) guarantees for insolvent plans to increase participant benefits; and (3) increase from $8.00 to $16.00 the annual premium rate payable to the PBGC for each individual who is a participant of a multiemployer plan after December 31, 2010. Requires the PBGC, upon the plan sponsor's written notice of election to partition an eligible multiemployer plan in critical status and likely to become insolvent, to order the interim partition of such plan if it would significantly reduce the likelihood that the plan will become insolvent. Requires the PBGC, similarly, to order an interim partition of an eligible multiemployer plan in endangered status because it has suffered a substantial reduction in the amount of contribution base units as a result of declining employment within the industry of employers covered by the plan. Requires a partition order to provide for transfer to a successor plan created by the partition of nonforfeitable benefits directly attributable to service with eligible partition employers as well as specified assets of the mutliemployer plan in critical or endangered status. Prescribes requirements for payment of the withdrawal liability of an employer that completely withdraws from a plan within 60 months after a partition order. Prohibits a plan that elects a partition from adopting, within five years after the partition order, any plan amendment that would increase liabilities by reason of any increase in benefits. Waives certain rehabilitation plan requirements for an eligible multiemployer plan in critical status that elects a partition to the extent that any required action, option, or measure under the rehabilitation plan would adversely affect the future level of covered employment under the plan. Establishes a fifth revolving fund to finance obligations undertaken by the PBGC to protect the assets of multiemployer plans the PBGC has partitioned.

create jobs save benefits act amends employee retirement income security act erisa internal_revenue_code permit multiemployer pension plans merge form alliances plans increase pension_benefit_guaranty_corporation pbgc guarantees insolvent plans increase participant benefits increase annual premium rate payable pbgc individual participant multiemployer plan december requires pbgc plan sponsor written notice election partition eligible multiemployer plan critical status likely insolvent order interim partition plan significantly reduce likelihood plan insolvent requires pbgc similarly order interim partition eligible multiemployer plan endangered status suffered substantial reduction contribution base units result declining employment industry employers covered plan requires partition order provide transfer successor plan created partition nonforfeitable benefits directly attributable service eligible partition employers specified assets plan critical endangered status prescribes requirements payment withdrawal liability employer completely withdraws plan months partition order prohibits plan elects partition adopting years partition order plan amendment increase liabilities reason increase benefits waives certain rehabilitation plan requirements eligible multiemployer plan critical status elects partition extent required action option measure rehabilitation plan adversely affect future level covered employment plan establishes fifth revolving fund finance obligations undertaken pbgc protect assets multiemployer plans pbgc


Summary: No Pay Raise for Congress Until the Budget is Balanced Act - Eliminates automatic cost of living adjustments (COLAs) for Members of Congress during FY2011 or any succeeding fiscal year, until the fiscal year following the first fiscal year that the annual federal budget deficit is $0. Requires the Secretary of the Treasury to: (1) determine whether or not the annual federal budget deficit was $0 for that fiscal year, and if so, report that determination to Congress; and (2) report that determination also to the Secretary of the Senate and the Chief Administrative Officer of the House of Representatives, as well as whether or not such COLA restriction shall apply to the succeeding fiscal year. Rescinds $100 million in unobligated balances of funds made available under the Legislative Branch Appropriations Act, 2010, except for any Capitol Police account. Prohibits the availability of such funds for any pilot program for mailings of postal patron postcards by Senators to provide notice of a town meeting by a Senator in a county or local government at which he or she will personally attend. Rescinds $9.2 billion in discretionary, unexpired funds out of all available unobligated federal funds. Requires the Director of the Office of Management and Budget (OMB) to: (1) identify the accounts and amounts rescinded to implement this Act; and (2) report to the Secretary of the Treasury and Congress on them.

pay raise automatic cost living adjustments members congress fy2011 succeeding fiscal year fiscal year following fiscal year annual federal budget deficit requires secretary treasury determine annual federal budget deficit fiscal year report determination congress report determination secretary senate house_of_representatives cola restriction shall apply succeeding fiscal year rescinds million unobligated balances funds available legislative_branch_appropriations_act capitol_police account prohibits availability funds pilot program mailings postal senators provide notice town meeting senator county local government personally attend rescinds billion discretionary unexpired funds available unobligated federal funds requires director office_of_management_and_budget omb identify accounts amounts rescinded implement act report secretary treasury congress


Summary: Continuing Extension Act of 2010 - Rescinds $9.2 billion in discretionary, unexpired funds out of all available unobligated federal funds. Requires the Director of the Office of Management and Budget (OMB) to: (1) identify the accounts and amounts rescinded to implement this Act; and (2) report to the Secretary of the Treasury and Congress on them. Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through May 5, 2010. Postpones the termination of the program until October 2, 2010. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until May 5, 2010: (1) federal-state agreements increasing regular unemployment compensation payments to individuals; and (2) requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and October 2, 2010, 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 provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.) Amends the American Recovery and Reinvestment Act of 2009 (ARRA) to extend through April 30, 2010, premium assistance for COBRA (health insurance continuation benefits under the Consolidated Omnibus Budget Reconciliation Act of 1985) benefits. Amends title XVIII (Medicare) of the Social Security Act to extend through April 30, 2010: (1) the 0% update to the conversion factor in the Medicare physican payment computation; and (2) the temporary process for obtaining an exception from the uniform dollar limitation on Medicare payment for medically necessary physical therapy, speech-language pathology, and occupational therapy services (Medicare therapy caps exceptions process). Amends SSA titles XVIII (Medicare) and XIX (Medicaid) with respect to the prohibition against incentive payments to hospital-based eligible professionals for use of certified electronic health record (EHR) technology. Redefines "hospital-based eligible professional" to repeal its application to outpatient settings, thereby permitting incentive payments to an eligible professional who furnishes services in an outpatient clinic. Amends the Department of Defense Appropriations Act, 2010 to extend the use of 2009 poverty guidelines through April 30, 2010. Prohibits the Secretary of Health and Human Services (HHS) from publishing updated poverty guidelines for 2010 until after such date. Amends the Continuing Appropriations Resolution, 2010 to extend through April 30, 2010, the national flood insurance program. Extends through April 30, 2010, the adjustment of royalty fees for the secondary transmission of the primary analog transmissions of network stations and superstations. Extends through such date the moratorium on copyright liability for certain subscribers not receiving a signal of Grade A intensity of a local network television broadcast station and receiving signals of network stations affiliated with the same network, if such subscribers had satellite service of such network signal terminated between July 11, 1998, and October 31, 1999. Amends the Communications Act of 1934 to extend through April 30, 2010, the exemption of a subscriber from the originating station consent requirement for retransmission of broadcasting station signals if the subscriber receives the retransmitted signals directly to a home satellite antenna, is located outside the station's local market, and resides in an unserved household. Extends through May 1, 2010, the requirement that certain Federal Communications Commission (FCC) regulations prohibit: (1) a television broadcast station that provides retransmission consent from engaging in exclusive contracts for carriage or failing to negotiate in good faith; and (2) a multichannel video programming distributor from failing to negotiate in good faith for retransmission consent. Requires federal employees furloughed as a result of the lapse in expenditure authority from the Highway Trust Fund after 11:59 p.m. on February 28, 2010, through March 2, 2010, to be compensated for such lapse at their standard rates of compensation. Ratifies and approves all actions taken by federal employees, contractors, and grantees to maintain the essential level of government operations, services, and activities to protect life and property and to bring about orderly termination of government functions during such lapse, if otherwise in accord with the provisions of the Continuing Appropriations Resolution, 2010. Requires funds used by the Secretary of Transportation (DOT) to compensate such employees to be: (1) derived from funds previously authorized out of the Highway Trust Fund and made available or limited to DOT by the Consolidated Appropriations Act, 2010; and (2) subject to the obligation limitations established in such Act.

continuing extension act rescinds billion discretionary unexpired funds available unobligated federal funds requires director office_of_management_and_budget omb identify accounts amounts rescinded implement act report secretary treasury congress amends supplemental appropriations act respect state established individual emergency unemployment compensation account euca extends final date entering federal state agreement program postpones termination program october amends assistance_for_unemployed_workers struggling families act extend federal state agreements increasing regular unemployment compensation payments individuals requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act october prohibition federal-state_extended_unemployment_compensation_act federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends american_recovery_and_reinvestment_act arra extend april premium assistance cobra health insurance continuation benefits consolidated_omnibus_budget_reconciliation_act benefits amends title xviii medicare social security act extend april update conversion factor medicare payment computation temporary process obtaining exception uniform dollar limitation medicare payment medically necessary physical therapy speech language pathology occupational therapy services medicare therapy caps exceptions process amends ssa titles xviii medicare xix medicaid respect prohibition incentive payments hospital based eligible professionals use certified electronic health record ehr technology redefines hospital based eligible professional repeal application outpatient settings permitting incentive payments eligible professional furnishes services outpatient clinic amends department_of_defense_appropriations_act extend use poverty guidelines april prohibits secretary health_and_human_services hhs publishing updated poverty guidelines date amends continuing_appropriations_resolution extend april national flood insurance program extends april adjustment royalty fees secondary transmission primary analog transmissions network stations extends date moratorium copyright liability certain subscribers receiving signal grade intensity local network television broadcast station receiving signals network stations affiliated network subscribers satellite service network signal terminated july october amends communications act extend april exemption subscriber originating station consent requirement retransmission broadcasting station signals subscriber receives retransmitted signals directly home satellite antenna located outside station local market resides unserved household extends requirement certain federal_communications_commission fcc regulations prohibit television broadcast station provides retransmission consent engaging exclusive contracts carriage failing negotiate good faith multichannel video programming distributor failing negotiate good faith retransmission consent requires federal employees result lapse expenditure authority highway_trust_fund february march compensated lapse standard rates compensation ratifies approves actions taken federal employees contractors grantees maintain essential level government operations services activities protect life property bring orderly termination government functions lapse accord provisions continuing_appropriations_resolution requires funds secretary transportation dot compensate employees derived funds previously authorized highway_trust_fund available limited dot consolidated_appropriations_act subject obligation limitations established act


Summary: TRICARE Dependent Coverage Extension Act - Deems the following individuals as dependents, for purposes of dependent coverage under TRICARE (a Department of Defense [DOD] managed health care program): (1) a child who has not yet attained age 26 and is not eligible to enroll in any employer-sponsored plan; or (2) a person who is in the legal custody of the covered member, has not attained age 26, is not eligible to enroll in any employer-sponsored plan, resides with the member, is not otherwise a dependent under TRICARE, and is not the child of another covered beneficiary. Requires a premium payment for such coverage.

tricare dependent coverage extension act deems following individuals dependents purposes dependent coverage tricare department_of_defense dod managed health care program child attained age eligible enroll employer sponsored plan person legal custody covered member attained age eligible enroll employer sponsored plan resides member dependent tricare child covered beneficiary requires premium payment coverage


Summary: Survivors Equality Act of 2010 - Revises the amount and apportionment of recovery by the personal representative of a decedent who brings a civil action in admiralty against the person or vessel responsible for the decedent's death when the death was caused by wrongful act, neglect, or default occurring on the high seas beyond three nautical miles from the U.S. shore. Allows recovery of a fair compensation for nonpecuniary loss (as well as pecuniary loss, as under current law), plus damages for the decedent's pre-death pain and suffering. Defines "nonpecuniary loss" as loss of care, comfort, and companionship.

survivors equality act revises apportionment recovery personal representative decedent brings civil action admiralty person vessel responsible decedent death death caused wrongful act neglect default occurring high seas nautical miles shore allows recovery fair compensation nonpecuniary loss pecuniary loss current law plus damages decedent pre death pain suffering defines nonpecuniary loss loss care comfort companionship


Summary: Unemployment Insurance Extension Act of 2010 - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through December 31, 2010. Postpones the termination of the program until May 31, 2011. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend through December 31, 2010: (1) federal-state agreements increasing regular unemployment compensation payments to individuals; and (2) requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and May 31, 2011, 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 provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

unemployment insurance extension act amends supplemental appropriations act respect state established individual emergency unemployment compensation account euca extends final date entering federal state agreement program december postpones termination program amends assistance_for_unemployed_workers struggling families act extend december federal state agreements increasing regular unemployment compensation payments individuals requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act prohibition federal-state_extended_unemployment_compensation_act federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period


Summary: Americans Want to Work Act - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Requires a further additional Tier-5 period for deposits to an individual's EUCA if, at the time the amount added to such individual's account under the Act is exhausted or at any time thereafter, the individual's state is in an extended benefit period. Prescribes a formula for making such Tier-5 credits. Increases the figures in the basic EUC formula (the lesser of which shall be the amount credited): (1) from 50% to 80% of the total amount of regular compensation (including dependents' allowances) payable to the individual during the benefit year; and (2) from 13 to 20 times the individual's average weekly benefit amount for the benefit year. Prescribes a formula for determining if a state is in an extended benefit period. Allows the Tier-5 period augmentation to be applied to the individual's EUCA only once. Authorizes a state to pay extended compensation to an otherwise eligible individual before any further additional emergency unemployment compensation (EUC), if such individual claimed extended compensation for at least one week of unemployment after the exhaustion of additional EUC. Authorizes a state to elect to pay Tier-4 EUC before payment of Tier-5 EUC until the state determines that such Tier-5 EUC may be paid without undue delay. Amends the Internal Revenue Code to extend through December 31, 2011, the exemption of an employer from payment of employment taxes or railroad retirement taxes for individuals who begin employment after August 4, 2010. Excludes from account for Federal Insurance Contributions Act (FICA) tax purposes any employment by the Bureau of the Census as a temporary enumerator for the 2010 decennial census. Amends the Hiring Incentives to Restore Employment Act to allow an increase in the general business tax credit for the retention of a qualified long-term unemployed worker who: (1) is a retained worker; (2) certifies by signed affidavit that he or she has not been employed during a specified 693-day period or has exhausted all unemployment insurance benefits under federal or state law in less than 693 days; and (3) begins employment with a qualified employer after the enactment of this Act and before January 1, 2012.

americans want work act amends supplemental appropriations act respect state established individual emergency unemployment compensation account euca requires additional period deposits individual euca time added individual account act exhausted time individual state extended benefit period prescribes formula making credits increases figures basic euc formula lesser shall credited total regular compensation including dependents allowances payable individual benefit year times individual average weekly benefit benefit year prescribes formula determining state extended benefit period allows period augmentation applied individual euca authorizes state pay extended compensation eligible individual additional emergency unemployment compensation euc individual claimed extended compensation week unemployment exhaustion additional euc authorizes state elect pay tier-4 euc payment euc state determines euc paid undue delay amends internal revenue code extend december exemption employer payment employment taxes railroad retirement taxes individuals begin employment august excludes account federal_insurance_contributions_act fica tax purposes employment bureau_of_the_census temporary decennial census amends allow increase general business tax credit retention qualified long term unemployed worker retained worker certifies signed affidavit employed specified day period exhausted unemployment insurance benefits federal state law days begins employment qualified employer enactment act january


Summary: Automatic IRA Act of 2010 - Amends the Internal Revenue Code to: (1) require certain employers who do not maintain qualified retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement (automatic IRA arrangement) which grants such employees the right to opt-out of participation; (2) require the Secretary of the Treasury to provide employers with a model notice for notifying employees of automatic IRS arrangements and to establish a program to assist employers in the implementation of such arrangements; (3) allow employers who do not have more than 100 employees a tax credit for costs associated with establishing an automatic IRA arrangement; (4) impose a penalty on employers who fail to provide eligible employees access to automatic IRA arrangements; and (5) increase the tax credit for small employer pension plan start-up costs. Requires the Secretary and the Secretary of Labor to jointly conduct feasibility studies on extending spousal consent requirements to automatic IRAs, promoting the use of low-cost lifetime income arrangements, and using investment data to notify individuals with multiple small balance retirement accounts of consolidation options.

automatic ira act amends internal revenue code require certain employers maintain qualified retirement plans arrangements available eligible employees payroll deposit individual retirement account ira arrangement automatic ira arrangement grants employees right opt participation require secretary treasury provide employers model notice notifying employees automatic irs arrangements establish program assist employers implementation arrangements allow employers employees tax credit costs associated establishing automatic ira arrangement impose penalty employers fail provide eligible employees access automatic ira arrangements increase tax credit small employer pension plan start costs requires secretary secretary labor jointly conduct feasibility studies extending spousal consent requirements automatic iras promoting use low cost lifetime income arrangements investment data notify individuals multiple small balance retirement accounts consolidation options


Summary: Unemployment Insurance Stabilization Act of 2010 or USA Act - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through January 3, 2012. Postpones the termination of the program until June 9, 2012. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until January 4, 2012, requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and June 10, 2012, 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 provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.) Amends the Federal-State Extended Unemployment Compensation Act of 1970 to authorize a state by law to apply certain requirements of the Act, with specified substitutions, for determining an extended unemployment compensation period. Requires the state's "on" and "off" indicators to be based on its rate of insured unemployment and rate of total unemployment for the period between enactment of this Act (or, if later, the date established pursuant to state law), and ending on or before December 31, 2011.

unemployment insurance stabilization act usa act amends supplemental appropriations act respect state established individual emergency unemployment compensation account euca extends final date entering federal state agreement program january postpones termination program june amends assistance_for_unemployed_workers struggling families act extend january requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act june prohibition federal-state_extended_unemployment_compensation_act federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends federal-state_extended_unemployment_compensation_act authorize state law apply certain requirements act specified substitutions determining extended unemployment compensation period requires state indicators based rate insured unemployment rate total unemployment period enactment act later date established pursuant state law ending december


Summary: Life Insurance Employee Notification Act - Requires an employer to notify an employee in writing upon the purchase of an employer-owned insurance policy on the life of such employee for a beneficiary other than the individual who is the subject of the policy. Declares that violation of this Act constitutes an unfair method of competition and an unfair or deceptive act or practice under the Federal Trade Commission Act.

life insurance employee notification act requires employer notify employee writing purchase employer owned insurance policy life employee beneficiary individual subject policy declares violation act constitutes unfair method competition unfair deceptive act practice federal_trade_commission_act


Summary: EEOICPA Ombudsman Extension and Enhancement Act of 2011 - 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: Back to Work Extension Act of 2011 - Amends the Internal Revenue Code to extend for one year the exemption from employment and railroad retirement taxes for employers who hire certain unemployed individuals prior to January 1, 2012 (currently, January 1, 2011). Appropriates to the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund under title II of the Social Security Act amounts necessary to cover any reduction in revenues resulting from the tax exemptions provided by this Act.

work extension act amends internal revenue code extend year exemption employment railroad retirement taxes employers hire certain unemployed individuals prior january currently january appropriates federal_old-age_and_survivors_insurance_trust_fund federal_disability_insurance_trust_fund title social security act amounts necessary cover reduction revenues resulting tax exemptions provided act


Summary: Public Employee Pension Transparency Act - Amends the Internal Revenue Code to deny tax benefits relating to bonds issed by a state or political subdivision during any period in which such state or political subdivision is noncompliant with specified reporting requirements for state or local government employee pension benefit plans. Requires plan sponsors of a state or local government employee pension benefit plan to file with the Secretary of the Treasury an annual report setting forth: (1) a schedule of the funding status of the plan; (2) a schedule of contributions by the plan sponsor for the plan year; (3) alternative projections for each of the next 20 plan years relating to the amount of annual conotributions, the fair market value of plan assets, current liability, the funding percentage, and other matters specified by the Secretary; (4) a statement of the actuarial assumptions used for the plan year; (5) a statement of the number of plan participants who are retired or separated from service and are either receiving benefits or are entitled to future benefits and those who are active under the plan; (6) a statement of the plan's investment returns; (7) a statement of the degree to which unfunded liabilities are expected to be eliminated; and (8) a statement of the amount of pension obligation bonds outstanding. Directs the Secretary  to develop model reporting statements and create and maintain a public website, with searchable capabilities, for purposes of posting plan information required by this Act.

public employee pension transparency act amends internal revenue code deny tax benefits relating bonds state political subdivision period state political subdivision noncompliant specified reporting requirements state local government employee pension benefit plans requires plan sponsors state local government employee pension benefit plan file secretary treasury annual report setting forth schedule funding status plan schedule contributions plan sponsor plan year alternative projections plan years relating annual fair market value plan assets current liability funding percentage matters specified secretary statement actuarial assumptions plan year statement number plan participants retired separated service receiving benefits entitled future benefits active plan statement plan investment returns statement degree unfunded liabilities expected eliminated statement pension obligation bonds outstanding directs secretary develop model reporting statements create maintain public website searchable capabilities purposes posting plan information required act


Summary: Ending Unemployment Payments to Jobless Millionaires Act of 2011 - Prohibits federal funds from being used to make payments of unemployment compensation (including such compensation under the Federal-State Extended Compensation Act of 1970 and the emergency unemployment compensation program under the Supplemental Appropriations Act, 2008) to an individual whose resources in the preceding year were at least $1 million. Requires an individual's resources to be determined in the same manner as a subsidy eligible individual's resources are determined under the alternative resource standard of the Social Security Act.

ending unemployment payments millionaires act prohibits federal funds payments unemployment compensation including compensation emergency unemployment compensation program supplemental appropriations act individual resources preceding year million requires individual resources determined manner subsidy eligible individual resources determined alternative resource standard social security act


Summary: Emergency Unemployment Compensation Expansion Act of 2011 - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Revises the formula for making Tier-1 credits in an applicant's EUCA for a benefit year. Increases the figures in the formula (the lesser of which shall be the amount credited): (1) from 80% to 131% of the total amount of regular compensation (including dependents' allowances) payable to the individual during the benefit year, and (2) from 20 to 34 times the individual's average weekly benefit amount for the benefit year. Authorizes a state to elect to pay Tier-2, Tier-3, or Tier-4 extended unemployment compensation (EUC), or a combination of them, before payment of an increased Tier-1 EUC until the state determines that such increased Tier-1 EUC may be paid without undue delay. Authorizes a state to pay extended compensation to an otherwise eligible individual before any additional EUC is paid under this Act, if the individual claimed extended compensation for at least one week of unemployment after the initial exhaustion of EUC. Extends the program until September 22, 2012.

emergency unemployment compensation expansion act amends supplemental appropriations act respect state established individual emergency unemployment compensation account euca revises formula making tier-1 credits applicant 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 authorizes state elect pay tier-2 tier-3 tier-4 extended unemployment compensation euc combination payment increased tier-1 euc state determines increased tier-1 euc paid undue delay authorizes state pay extended compensation eligible individual additional euc paid act individual claimed extended compensation week unemployment initial exhaustion euc extends program september


Summary: National Commission on State Workers' Compensation Laws Act of 2011 - 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 title XII (Advances to State Unemployment Fund) of the Social Security Act, as added by the Assistance for Unemployed Workers and Struggling Families Act, to extend through December 31, 2012, the waiver of certain interest payments on advances made to states from the federal unemployment account in the Unemployment Trust Fund. (Thus continues temporary assistance for states with such advances.)

amends title social security act added assistance_for_unemployed_workers struggling families act extend december waiver certain interest payments advances states federal unemployment account unemployment_trust_fund continues temporary assistance states advances


Summary: Retirement Savings Access Act of 2011- Amends the Internal Revenue Code to allow certain individuals who have received federal or state unemployment compensation for 26 consecutive weeks to take penalty-free distributions from tax-exempt retirement plans.

retirement savings access act amends internal revenue code allow certain individuals received federal state unemployment compensation consecutive weeks penalty free distributions tax exempt retirement plans


Summary: Amends the Internal Revenue Code to allow tax-free rollovers from tax-exempt retirement plans, annuities, and deferred compensation plans into a simple individual retirement account.

amends internal revenue code allow tax free rollovers tax exempt retirement plans annuities deferred compensation plans simple individual retirement account


Summary: Lifetime Income Disclosure Act - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require the quarterly pension benefit statement furnished to a participant or beneficiary with the right to direct the investment of assets in his or her account under an individual account plan to include a lifetime income disclosure at least once during any 12-month period. Requires such lifetime income disclosure to set forth the lifetime income stream equivalent of the participant's or beneficiary's total benefits accrued. Defines a lifetime income stream equivalent of the total benefits accrued as the monthly annuity payment the participant or beneficiary would receive if those total accrued benefits were used to provide lifetime income streams to a qualified joint and survivor annuitant. Directs the Secretary of Labor to: (1) issue a model lifetime income disclosure, written in a manner which can be understood by the average plan participant; and (2) prescribe assumptions that plan administrators may use in converting total accrued benefits into lifetime income stream equivalents. Declares that no plan fiduciary, plan sponsor, or other person shall have any liability under ERISA solely by reason of the provision of lifetime income stream equivalents derived in accordance with such assumptions and related rules and including explanations contained in the model lifetime income disclosure.

lifetime income disclosure act amends employee retirement income security act erisa require quarterly pension benefit statement furnished participant beneficiary right direct investment assets account individual account plan include lifetime income disclosure month period requires lifetime income disclosure set forth lifetime income stream equivalent participant beneficiary total benefits accrued defines lifetime income stream equivalent total benefits accrued monthly annuity payment participant beneficiary receive total accrued benefits provide lifetime income streams qualified joint survivor annuitant directs secretary labor issue model lifetime income disclosure written manner understood average plan participant prescribe assumptions plan administrators use converting total accrued benefits lifetime income stream equivalents declares plan fiduciary plan sponsor person shall liability erisa solely reason provision lifetime income stream equivalents derived accordance assumptions related rules including explanations contained model lifetime income disclosure


Summary: Telework Tax Incentive Act - Amends the Internal Revenue Code to allow an employer or an employee a tax credit, up to $1,000 per year, for teleworking expenses incurred by or on behalf of a teleworking employee under an arrangement whereby such employee teleworks not less than 75 days per year. Defines "telework" as performing work functions, using electronic information and communication technologies, thereby reducing or eliminating the physical commute to and from the traditional worksite.

telework tax incentive act amends internal revenue code allow employer employee tax credit year teleworking expenses incurred behalf teleworking employee arrangement employee days year defines telework performing work functions electronic information communication technologies reducing eliminating physical commute traditional worksite


Summary: No Social Security for Illegal Immigrants Act of 2011 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to exclude from creditable wages and self-employment income any wages earned for services by aliens performed in the United States, and self-employment income derived from a trade or business conducted in the United States, while the alien was not authorized to be so employed or to perform a function or service in such a trade or business.

immigrants act amends title old age survivors disability insurance oasdi social security act exclude creditable wages self employment income wages earned services aliens performed united_states self employment income derived trade business conducted united_states alien authorized employed perform function service trade business


Summary: Community Regeneration, Sustainability, and Innovation Act of 2011 - Directs the Secretary of Housing and Urban Development (HUD) to carry out a demonstration program, under multiyear cooperative agreements with local governments meeting certain criteria (or consortia of them), to encourage and test innovative vacant property reclamation and urban infrastructure renewal strategies in older industrial cities, their suburbs, and metropolitan areas with a history of severe population and employment loss, blight, and decay caused by vacant properties. Limits such agreements to local governments experiencing: (1) at least 15% population loss since 1970, or (2) prolonged population, income, and employment loss resulting in substantial levels of housing vacancies and abandonments concentrated in more than one neighborhood or geographic area within a jurisdiction or jurisdictions. Specifies as vacant property and program capacity activities establishment of: (1) local or regional land banks; (2) recovered building materials reuse and recycling infrastructure, facilities, and technical support; (3) local government purchasing requirements for deconstruction to make use of existing building materials stock in new and rehabilitation construction; and (4) the ability of state and local courts and administrative agencies to address problems caused by vacant and abandoned properties, and to facilitate their transfer to public control under a local or regional land bank. Enumerates other related activities, including: (1) expansion and improvement of code enforcement capabilities; (2) development of data and information systems such as comprehensive real property systems, early warning systems, and vacant property inventory and tracking systems; and (3) amendment or reform of state and local property tax foreclosure procedures. Specifies stabilization, design, development, reuse, and planning and policy innovation activities. Prohibits the use of grant funds for specified other activities, including: (1) demolition of public housing or historic properties, or (2) clean-up or redevelopment of brownfield sites. Requires an applicant local government or consortium to establish a regeneration plan for the community or region. Authorizes the Secretary to make grants to local governments (and consortia of them) for development of regeneration plans and for sustainability demonstration projects. Directs the Secretary to convene a Federal Interagency Regeneration Communities Coordinating Council to develop federal agency support plans for communities receiving such grants.

community regeneration sustainability innovation_act directs secretary housing_and_urban_development hud carry demonstration program multiyear cooperative agreements local governments meeting certain criteria consortia encourage test innovative vacant property reclamation urban infrastructure renewal strategies older industrial cities metropolitan areas history severe population employment loss decay caused vacant properties limits agreements local governments experiencing population loss prolonged population income employment loss resulting substantial levels housing vacancies concentrated neighborhood geographic area jurisdiction jurisdictions specifies vacant property program capacity activities establishment local regional land banks recovered building materials reuse recycling infrastructure facilities technical support local government purchasing requirements use existing building materials stock new rehabilitation construction ability state local courts administrative agencies address problems caused vacant abandoned properties facilitate transfer public control local regional land bank enumerates related activities including expansion improvement code enforcement capabilities development data information systems comprehensive real property systems early warning systems vacant property inventory tracking systems amendment reform state local property tax foreclosure procedures specifies stabilization design development reuse planning policy innovation activities prohibits use grant funds specified activities including demolition public housing historic properties clean redevelopment brownfield sites requires applicant local government consortium establish regeneration plan community region authorizes secretary grants local governments consortia development regeneration plans sustainability demonstration projects directs secretary convene develop federal agency support plans communities receiving grants


Summary: Equal Access to COBRA Act of 2011 - Amends the Internal Revenue Code, the Employee Retirement Income Security Act (ERISA), and Public Health Service Act to expand COBRA coverage (health insurance continuation benefits) to include an employee's domestic partner and any dependent child of the domestic partner.

amends internal revenue code employee retirement income security act erisa public health service act expand cobra coverage health insurance continuation benefits include employee domestic partner dependent child domestic partner


Summary: Promotion and Expansion of Private Employee Ownership Act of 2011 - Amends the Internal Revenue Code to: (1) extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities to an S corporation-sponsored employer stock ownership plan (ESOP); and (2) allow a tax deduction for 50% of the interest incurred on loans to S corporation-sponsored ESOPs for the purchase of employer securities. Directs the Secretary of the Treasury to establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations. Amends the Small Business Act to define "ESOP business concern" and allow such a concern to continue to qualify for loans, preferences, and other programs under such Act.

amends internal revenue code extend domestic corporations including corporations provisions allowing deferral tax gain sale employer securities corporation sponsored employer stock ownership plan esop allow tax deduction interest incurred loans corporation sponsored esops purchase employer securities directs secretary treasury establish s_corporation_employee_ownership_assistance_office foster increased employee ownership corporations amends small_business_act define esop business concern allow concern continue qualify loans preferences programs act


Summary: Earned Retiree Healthcare Benefits Protection Act of 2011 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to establish an enforceable obligation on sponsors of group health plans to restore health benefits previously taken away from plan participants to the extent such benefits were cancelled or altered after their retirement. 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 benefit restoration to retired plan participants. 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. Authorizes the Secretary to assess civil penalties for violations of this Act.

earned retiree healthcare benefits protection act amends employee retirement income security act erisa establish enforceable obligation sponsors group health plans restore health benefits previously taken away plan participants extent benefits cancelled altered retirement 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 benefit restoration retired plan participants authorizes secretary labor waive vary requirements benefit restoration compliance requirements adverse interests plan participants aggregate administratively feasible cause substantial business hardship plan sponsors authorizes secretary assess civil penalties violations act


Summary: Housing Recovery Act of 2011 - Amends the Internal Revenue Code to allow a premature distribution from a tax-exempt retirement plan without penalty if such distribution is used to acquire a residence which has been in foreclosure for one year prior to the date of such acquisition and such residence is not sold or otherwise disposed of for two years beginning on the date of such acquisition.

housing recovery act amends internal revenue code allow premature distribution tax exempt retirement plan penalty distribution acquire residence foreclosure year prior date acquisition residence sold disposed years beginning date acquisition


Summary: Small Businesses Add Value for Employees Act of 2011 or the SAVE Act of 2011 - Amends Internal Revenue Code provisions relating to employer-established simple individual retirement accounts (IRAs) to: (1) repeal certain restrictions on rollovers from simple IRAs, (2) allow employers to elect to terminate qualified salary reduction arrangements at any time during the year, (3) repeal the enhanced 25% penalty on premature withdrawals made from simple IRAs within the first two plan years, (4) allow additional nonelective employer contributions to simple IRAs, (5) establish automatic deferral IRAs, (6) allow a transfer of unused balances in flexible spending arrangements to a qualified retirement or eligible deferred compensation plan, (7) increase the tax credit for small employer pension plan startup costs, and (8) establish multiple small employer retirement plans that provide for automatic employee contributions. Requires the Office of Financial Education of the Department of the Treasury to develop and implement an outreach plan to educate small businesses on the types and benefits of available retirement plans. Requires the Secretaries of the Treasury and Labor to develop recommendations for small businesses to improve retirement outcomes. Requires the Secretary of the Treasury, in consultation with the Secretary of Education, to develop age-appropriate financial literacy curricula for elementary and secondary schools. Amends the Employee Retirement Income Security Act of 1974 (ERISA) to: (1) permit payroll deduction plans for individual retirement accounts or annuities, and (2) require disclosures relating to lifetime income from pension plans and annuities.

small businesses add value employees act save act amends internal revenue code provisions relating employer established simple individual retirement accounts iras repeal certain restrictions rollovers simple iras allow employers elect terminate qualified salary reduction arrangements time year repeal enhanced penalty premature withdrawals simple iras plan years allow additional nonelective employer contributions simple iras establish automatic deferral iras allow transfer unused balances flexible spending arrangements qualified retirement eligible deferred compensation plan increase tax credit small employer pension plan startup costs establish multiple small employer retirement plans provide automatic employee contributions requires department_of_the_treasury develop implement outreach plan educate small businesses types benefits available retirement plans requires secretaries treasury labor develop recommendations small businesses improve retirement outcomes requires secretary treasury consultation secretary education develop age appropriate financial literacy curricula elementary secondary schools amends employee retirement income security act erisa permit payroll deduction plans individual retirement accounts annuities require disclosures relating lifetime income pension plans annuities


Summary: Dave Thomas Adoption Act of 2011 - 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