Summary: Paid Vacation Act of 2009 - Amends the Fair Labor Standards Act to require: (1) upon enactment of this Act, each employer who employs 100 or more employees to provide each employee one week of paid vacation during each 12-month period; and (2) beginning three years after enactment of this Act, each employer who employs 50 or more employees to provide each employee one week of paid vacation during each 12-month period, and each employer that employs 100 or more employees to provide each employee two weeks paid vacation during each 12-month period, beginning on the employee's first anniversary of employment. Requires an employee to provide the employer not less than 30 days' prior notice of his or her intent to take paid vacation, including the date the paid vacation will begin. Requires the Secretary of Labor to conduct: (1) a public awareness campaign, through the Internet and other media, to inform the public of the entitlement to paid leave under the Act; and (2) a study on workplace productivity and the effect of paid leave on such productivity.

paid vacation act amends fair labor standards act require enactment act employer employs employees provide employee week paid vacation month period beginning years enactment act employer employs employees provide employee week paid vacation month period employer employs employees provide employee weeks paid vacation month period beginning employee anniversary employment requires employee provide employer days prior notice intent paid vacation including date paid vacation begin requires secretary labor conduct public awareness campaign internet media inform public entitlement paid leave act study workplace productivity effect paid leave productivity


Summary: Directs the Secretary of Defense (DOD) to reimburse the travel expenses of a beneficiary eligible for medical services through DOD when the beneficiary must travel more than 90 minutes driving time (current law requires travel of more than 100 miles) to receive such services.

directs secretary defense dod reimburse travel expenses beneficiary eligible medical services dod beneficiary travel minutes driving time current law requires travel miles receive services


Summary: Amends the Internal Revenue Code to: (1) extend through 2010 the suspension of minimum distribution requirements for retirement plans; and (2) increase from 70 1/2 to 75 the age at which retirement plan beneficiaries must begin taking taxable distributions from their plans.

amends internal revenue code extend suspension minimum distribution requirements retirement plans increase age retirement plan beneficiaries begin taking taxable distributions plans


Summary: Retirement Savings Transparency Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require, for calendar quarters beginning on or after January 1, 2010, pension benefit statements of individual account plans which permit a participant or beneficiary to direct the investment of plan assets to include appropriate and consistent points of comparison (including differences between classes and types of investments) for: (1) fees assessed in connection with each investment option made available for election under the plan; and (2) historic returns net of fees and expenses for each investment option for the previous year, 5 years, and 10 years (or for the period since inception, if shorter), including a separate point of comparison with respect to each time period.

retirement savings transparency act amends employee retirement income security act erisa require calendar quarters beginning january pension benefit statements individual account plans permit participant beneficiary direct investment plan assets include appropriate consistent points comparison including differences classes types investments fees assessed connection investment option available election plan historic returns net fees expenses investment option previous year years years period inception shorter including separate point comparison respect time period


Summary: Young Adult Healthcare Coverage Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Public Health Service Act to require a group health plan that provides coverage for dependent children to make available such coverage, at the option of the participant involved, to a participant's child who (but for age) would be treated as a dependent child and who: (1) is under 30 years of age; (2) is not married; (3) has no dependents; (4) is a citizen or national of the United States; and (5) is not provided coverage as a participant, beneficiary, or enrollee under any other creditable coverage. Applies such requirement to individual health insurance coverage.

young adult healthcare coverage act amends employee retirement income security act erisa public_health_service_act require group health plan provides coverage dependent children available coverage option participant involved participant child age treated dependent child years age married dependents citizen national united_states provided coverage participant beneficiary enrollee creditable coverage applies requirement individual health insurance coverage


Summary: Worker-Executive Parity Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA), in instances where a single-employer defined benefit pension plan is subject to certain funding-based limits on benefits and benefit accruals under the Pension Protection Act of 2006, to prohibit: (1) the accrual of deferred compensation to a disqualified individual pursuant to a covered deferred executive compensation arrangement during a plan year; and (2) the distribution of accrued deferred compensation to such individual during a plan year when such arrangements are established during or after the one-year period preceding the plan year.

parity act amends employee retirement income security act erisa instances single employer defined benefit pension plan subject certain funding based limits benefits benefit accruals pension protection act prohibit accrual deferred compensation disqualified individual pursuant covered deferred executive compensation arrangement plan year distribution accrued deferred compensation individual plan year arrangements established year period preceding plan year


Summary: Women's Obstetrician and Gynecologist Medical Access Now Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, and the Internal Revenue Code to require a group health plan to allow a participant or beneficiary the option to seek obstetrical and gynecological physician services directly from a participating provider without a referral. States that this Act does not prevent a plan or issuer from establishing: (1) reasonable requirements for a participating provider to communicate with the participant's or beneficiary's primary care physician and surgeon regarding the participant's or beneficiary's condition and treatment; or (2) reasonable provisions governing utilization protocols and the use of obstetricians and gynecologists, or family practice physicians and surgeons, participating in the plan or issuer network. Applies such requirements to coverage offered in the individual market.

women medical access act amends employee retirement income security act erisa public_health_service_act internal revenue code require group health plan allow participant beneficiary option seek obstetrical physician services directly participating provider referral states act prevent plan issuer establishing reasonable requirements participating provider communicate participant beneficiary primary care physician surgeon participant beneficiary condition treatment reasonable provisions governing utilization protocols use family practice physicians surgeons participating plan issuer network applies requirements coverage offered individual market


Summary: 401(k) Fair Disclosure for Retirement Security Act of 2009 - Title I: 401(k) Fair Disclosure for Retirement - (Sec. 101) Amends the Employee Retirement Income Security Act of 1974 (ERISA) to prohibit an administrator of an individual account plan from contracting or arranging for services to the plan (including the offering of any investment option) unless the administrator has received, reasonably in advance, a written statement from the service provider that: (1) specifies the services to be provided; (2) provides the expected total annual service charges allocated among specified components; and (3) discloses the impact of different mutual fund investment share classes as well as financial relationships with, or free or discounted services provided by, service providers. Limits applicability of such requirements to contracts or arrangements for services with a total cost reasonably expected to equal or exceed $5,000 per plan year. Adds new requirements for quarterly benefit statements, including specified periodic account information for participants and beneficiaries. Allows plans with 100 or fewer participants to issue an annual pension benefit statement instead of quarterly statements. Directs the Secretary of Health and Human Services (HHS) to make available to employers with 100 or fewer employees certain educational assistance, compliance materials, and services related to selection of plan investment options. Allows any required disclosure to be made electronically. Revises civil penalties to authorize the Secretary of Labor to assess a civil penalty of up to: (1) $1,000 a day (subject to a total maximum penalty of 10% of the amount involved) against a service provider that fails to provide a written service disclosure statement to the administrator of an individual account plan; and (2) $100 a day against a plan administrator that fails or refuses to provide such statement to plan participants and beneficiaries. Directs the Secretary to study and report to Congress on the efficacy of including benchmarks, indices, and other points of comparison in plan fee comparison charts provided to participants and beneficiaries. (Sec. 102) Continues to shield an individual account plan fiduciary from liability (as under current law) for any loss resulting from a plan participant's or beneficiary's exercise of control over the plan's assets, but only if the plan includes at least one investment option which: (1) is a passively managed investment with a portfolio of securities designed to be representative of the U.S. investable equity market or the U.S. investment grade bond market, or a combination of them; and (2) is offered without any endorsement of the government or the plan sponsor. (Sec. 103) Requires the Secretary to notify the applicable regulatory authority about any service provider engaged in a pattern or practice that precludes compliance with special reporting and disclosure requirements for individual account plans. Requires the Secretary to: (1) review such reporting and disclosure requirements; and (2) report recommendations for consolidating and improving them. Title II: Prohibition of Conflicted Investment Advice - (Sec. 202) Allows an individual account plan and a participant or beneficiary who controls the investment of plan assets to receive investment advice from an independent investment adviser that: (1) is registered under the Investment Advisers Act of 1940; (2) is not the plan investment provider; and (3) meets certain other requirements. Prescribes requirements for: (1) an investment advice computer program; and (2) fiduciary duties with respect to investment advice. (Sec. 203) Requires the Secretary to: (1) establish a program that provides information and materials to help employees and the general public attain financial literacy with respect to investment for retirement; and (2) study and report to Congress on government efforts to assist them in attaining financial literacy. Title III: Transitional Funding Relief for Defined Benefit Plans - (Sec. 301) Revises the authority of a plan sponsor to use interest rates under the corporate bond yield curve, in lieu of specified segment interest rates, solely to determine the minimum required contribution to a single-employer defined benefit pension plan. Allows revocation of such an election, once made, without the Secretary's consent for a plan year beginning in 2010 if the election is in effect for a plan year beginning in 2009. (Sec. 302) Makes December 31, 2009, the earliest effective date for single-employer benefit plans of regulations under the Pension Protection Act (PPA). (Sec. 303) Specifies that plan-related administrative expenses (investment expenses) for a single-employer defined benefit plan must be amortized over seven years. (Sec. 304) Revises Pension Benefit Guaranty Corporation (PBGC) reporting requirements to require single-employer plans that are under-funded in excess of $50 million to report certain actuarial and financial information to the PBGC. (Sec. 305) Increases from 5 to 10 years the automatic extension period for amortization of the unfunded liability of a multiemployer plan. Increases from 10 to 15 years the extension period the Secretary of the Treasury may grant in certain circumstances. (Sec. 306) Treats a pension plan maintained by Christian Schools International as of January 1, 2009, as a church plan exempt from ERISA coverage. (Sec. 307) Prescribes a requirement for determining adequate consideration in connection with the purchase and sale of qualifying employer securities by an eligible individual account plan. (Sec. 308) Extends the period to amortize the shortfall amortization base of a single-employer defined benefit plan for 2009 and 2010.

fair disclosure retirement security act title fair disclosure retirement sec amends employee retirement income security act erisa prohibit administrator individual account plan contracting arranging services plan including offering investment option administrator received reasonably advance written statement service provider specifies services provided provides expected total annual service charges allocated specified components discloses impact different mutual fund investment share classes financial relationships free discounted services provided service providers limits applicability requirements contracts arrangements services total cost reasonably expected equal exceed plan year adds new requirements quarterly benefit statements including specified periodic account information participants beneficiaries allows plans fewer participants issue annual pension benefit statement instead quarterly statements directs secretary health_and_human_services hhs available employers fewer employees certain educational assistance compliance materials services related selection plan investment options allows required disclosure electronically revises civil penalties authorize secretary labor assess civil penalty day subject total maximum penalty involved service provider fails provide written service disclosure statement administrator individual account plan day plan administrator fails refuses provide statement plan participants beneficiaries directs secretary study report congress efficacy including benchmarks indices points comparison plan fee comparison charts provided participants beneficiaries sec continues shield individual account plan fiduciary liability current law loss resulting plan participant beneficiary exercise control plan assets plan includes investment option managed investment portfolio securities designed representative equity market investment grade bond market combination offered endorsement government plan sponsor sec requires secretary notify applicable regulatory authority service provider engaged pattern practice precludes compliance special reporting disclosure requirements individual account plans requires secretary review reporting disclosure requirements report recommendations consolidating improving title prohibition investment advice sec allows individual account plan participant beneficiary controls investment plan assets receive investment advice independent investment adviser registered investment advisers act plan investment provider meets certain requirements prescribes requirements investment advice computer program fiduciary duties respect investment advice sec requires secretary establish program provides information materials help employees general public attain financial literacy respect investment retirement study report congress government efforts assist attaining financial literacy title iii transitional funding relief defined benefit plans sec revises authority plan sponsor use interest rates corporate bond yield lieu specified segment interest rates solely determine minimum required contribution single employer defined benefit pension plan allows revocation election secretary consent plan year beginning election effect plan year beginning sec makes december earliest effective date single employer benefit plans regulations pension protection act sec specifies plan related administrative expenses investment expenses single employer defined benefit plan amortized seven years sec revises pension benefit guaranty corporation pbgc reporting requirements require single employer plans funded excess million report certain actuarial financial information pbgc sec increases years automatic extension period amortization unfunded liability multiemployer plan increases years extension period secretary treasury grant certain circumstances sec treats pension plan maintained january church plan exempt erisa coverage sec prescribes requirement determining adequate consideration connection purchase sale qualifying employer securities eligible individual account plan sec extends period amortize shortfall amortization base single employer defined benefit plan


Summary: Forewarn Act - Amends the Worker Adjustment and Retraining Notification Act (the Act) to: (1) redefine the terms "employer," "plant closing," and "mass layoff" for purposes of the Act; and (2) among other things, apply it to employers of 75 or more employees (currently, 100 employees), including any parent company of which the business enterprise is a subsidiary. Requires an employer to: (1) give 90-day written notice (currently, 60-day) to employees and appropriate state and local governments before ordering a plant closing or mass layoff; (2) notify the Secretary of Labor and the governor of the state in which the closing or layoff will occur; and (3) provide affected employees with information regarding benefits and services available to them, including unemployment compensation, trade adjustment assistance, COBRA benefits, onsite access to rapid response teams, and certain other services. Exempts from such notice requirements plant closings or mass layoffs which are due directly to a terrorist attack. Requires the Secretary to notify the appropriate U.S. Senators and Members of the House of Representatives who represent the area where such closing or mass layoff is to occur. Makes an employer who violates such notice requirements liable to the employee for, among other things, two days pay (currently, back pay for each day of violation) multiplied by the number of calendar days for which the employer was required but failed to provide notice, including interest on such pay. Authorizes an affected employee to file a complaint with the Secretary alleging a violation of the notice requirements. Requires the Secretary to investigate and attempt to resolve such complaints. Authorizes the Secretary to bring an action in court to recover on behalf of an affected employee any backpay (including interest), benefits, and liquidated damages due. Requires an employer to post conspicuously upon its premises pertinent provisions of this Act and information on the filing of a complaint. Requires the Secretary to maintain a guide on the benefits and services available to affected employees. Prohibits the waiver of rights and remedies provided under this Act (including the right to maintain a civil action) by any agreement or settlement negotiated on behalf of affected employees.

retraining notification act act redefine terms employer plant closing mass layoff purposes act things apply employers employees currently employees including parent company business enterprise subsidiary requires employer day written notice currently day employees appropriate state local governments ordering plant closing mass layoff notify secretary labor governor state closing layoff occur provide affected employees information benefits services available including unemployment compensation trade adjustment assistance cobra benefits onsite access rapid response teams certain services exempts notice requirements plant closings mass layoffs directly terrorist attack requires secretary notify appropriate senators members house_of_representatives represent area closing mass layoff occur makes employer violates notice requirements liable employee things days pay currently pay day violation multiplied number calendar days employer required failed provide notice including interest pay authorizes affected employee file complaint secretary alleging violation notice requirements requires secretary investigate attempt resolve complaints authorizes secretary bring action court recover behalf affected employee backpay including interest benefits liquidated damages requires employer post conspicuously premises pertinent provisions act information filing complaint requires secretary maintain guide benefits services available affected employees prohibits waiver rights remedies provided act including right maintain civil action agreement settlement negotiated behalf affected employees


Summary: Balancing Act of 2009 - Family Leave Insurance Act of 2009 - Amends the Family and Medical Leave Act of 1993 to direct the Secretary of Labor to establish a Family and Medical Insurance Program, which may involve contracts with state programs, under which, for specified reasons, an eligible employee of a covered employer shall be entitled to family and medical leave insurance benefits for a total of 12 workweeks of leave during any 12-month program. Requires the Director of the Office of Personnel Management to establish a similar Civil Service Family and Medical Leave Insurance Program for federal employees. Creates in the Treasury the Family and Medical Leave Insurance Fund. Amends the Internal Revenue Code to impose a family and medical leave premium on employees and employers. Family and Medical Leave Enhancement Act of 2009 - Amends the FMLA to increase the number of employers to which it applies by reducing from 50 to 25 employees the threshold number triggering application of the Act. Entitles eligible employees and federal employees to take specified additional leave for parental involvement and family wellness. Domestic Violence Leave Act - Entitles eligible employees, including federal employees, to leave to address domestic violence, sexual assault, or stalking. Includes within the purview of FMLA same-sex spouses and domestic partners and their children. Healthy Families Act - Requires certain employers to provide paid sick time to their employees, including time to address domestic violence, sexual assault, or stalking. Prohibits such employers from discriminating against employees for their legitimate use of paid sick time. Directs the Commissioner of Labor Statistics to compile specified information relating to use of paid sick time Family and Medical Leave Enhancement Act of 2009 [sic] - Amends the FMLA to increase the number of employers to which it applies by reducing from 50 to 25 employees the threshold number triggering application of the Act. Entitles eligible employees and federal employees to take specified additional leave for parental involvement and family wellness. Education Begins at Home Act of 2009 - Directs the Secretary of Health and Human Services (HHS) to make grants to enable states, Indian tribes, tribal organizations, territories and possessions to establish or expand quality programs of early childhood home visitation, including to families with English language learners. Directs the Secretary of Defense (DOD) to make competitive grants to support and expand efforts to deliver services through high quality programs of early childhood home visitation to eligible families with a member in the military. Amends the Child Care and Development Block Grant Act of 1990 to authorize additional funds for expanding child care activities for young children under age three. Authorizes the Secretary to allot funds to eligible states, Indian tribes, and tribal organizations for the federal share of access to affordable health benefits coverage for eligible child care providers. Establishes: (1) the Child Care Provider Development and Retention Grant Program; and (2) the Child Care Provider Scholarship Program. Healthy Early Education Workforce Grant Program Act - Requires a state receiving certain funds to expend them for the federal share of the cost of providing access to affordable health benefits coverage for eligible child care providers and, at state discretion, their spouses, domestic partners, and dependents. Child Care Facilities Financing Act of 2009 - Authorizes the Secretary to make competitive technical and financial assistance grants to Department of the Treasury-certified community development financial institutions and other specified organizations for the acquisition, construction, or renovation of child care facilities. Directs the Secretary to establish a program to award competitive grants to assist states in providing incentive funds to encourage the establishment and operation of employer-operated child care programs. Universal Prekindergarten Act - Directs the Secretary to make grants to state agencies to develop high-quality full-day, full-year universal prekindergarten programs for all children three, four, and five years old. Amends the Child Nutrition Act of 1966 to require the school breakfast program to provide free breakfasts to school children without regard to family income. Amends the Richard B. Russell National School Lunch Act to deem a child who is eligible for reduced price lunches for any school year also eligible for free lunches for that school year. Repeals the limitation on reimbursement in ten states (thus allowing them full reimbursement) for afterschool meals served to at-risk school children. Afterschool Education Enhancement Act - Amends the Elementary and Secondary Education Act of 1965 with respect to requirements for state applications for 21st century community learning center grants. Repeals the restriction in such applications to students attending schools: (1) eligible for certain schoolwide programs; (2) serving a high percentage of students from low-income families; or (3) in need of academic improvement. Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require that certain employees working at less than full-time under participation, vesting, and accrual rules governing pension plans be treated as meeting full-time year-of-service criteria. Qualifies such workers for group health plans. Extends ERISA coverage to certain individuals whose services are leased or contracted for. United States Business Telework Act - Directs the Secretary of Labor to conduct a pilot program in up to five states to raise awareness about telework among employers and to encourage them to offer telework options to employees.

balancing act family leave insurance act amends family medical leave act direct secretary labor establish involve contracts state programs specified reasons eligible employee covered employer shall entitled family medical leave insurance benefits total workweeks leave month program requires director office_of_personnel_management establish similar federal employees creates treasury family medical leave insurance fund amends internal revenue code impose family medical leave premium employees employers family medical leave enhancement act amends fmla increase number employers applies reducing employees threshold number triggering application act entitles eligible employees federal employees specified additional leave parental involvement family wellness domestic violence leave act entitles eligible employees including federal employees leave address domestic violence sexual assault stalking includes purview fmla sex spouses domestic partners children healthy_families_act_-_requires certain employers provide paid sick time employees including time address domestic violence sexual assault stalking prohibits employers discriminating employees legitimate use paid sick time directs commissioner labor_statistics compile specified information relating use paid sick time family medical leave enhancement act sic amends fmla increase number employers applies reducing employees threshold number triggering application act entitles eligible employees federal employees specified additional leave parental involvement family wellness education begins home act directs secretary health_and_human_services hhs grants enable states indian tribes tribal organizations territories possessions establish expand quality programs early childhood home visitation including families english language learners directs secretary defense dod competitive grants support expand efforts deliver services high quality programs early childhood home visitation eligible families member military amends child_care_and_development_block grant act authorize additional funds expanding child care activities young children age authorizes secretary allot funds eligible states indian tribes tribal organizations federal share access affordable health benefits coverage eligible child care providers establishes child care provider development retention grant program child care provider scholarship program healthy early education workforce grant program act requires state receiving certain funds expend federal share cost providing access affordable health benefits coverage eligible child care providers state discretion spouses domestic partners dependents child care facilities financing act authorizes secretary competitive technical financial assistance grants department treasury certified community development financial institutions specified organizations acquisition construction renovation child care facilities directs secretary establish program award competitive grants assist states providing incentive funds encourage establishment operation employer operated child care programs universal prekindergarten act directs secretary grants state agencies develop high quality day year universal prekindergarten programs children years old amends child nutrition act require school breakfast program provide free breakfasts school children regard family income amends national school lunch act deem child eligible reduced price lunches school year eligible free lunches school year repeals limitation reimbursement states allowing reimbursement afterschool meals served risk school children respect requirements state applications 21st century community learning center grants repeals restriction applications students attending schools eligible certain schoolwide programs serving high percentage students low income families need academic improvement amends employee retirement income security act erisa require certain employees working time participation vesting accrual rules governing pension plans treated meeting time year service criteria qualifies workers group health plans extends erisa coverage certain individuals services leased contracted telework act directs secretary labor conduct pilot program states raise awareness telework employers encourage offer telework options employees


Summary: Worker Eligibility Fairness Act of 2009 - Amends the Food and Nutrition Act of 2008 to eliminate the provision making a federal, state, or local government employee who is dismissed for participating in a strike against the federal government, the state, or a political subdivision of the state ineligible for the supplemental nutrition assistance program (formerly the food stamp program).

worker eligibility fairness act amends food_and_nutrition_act eliminate provision making federal state local government employee dismissed participating strike federal government state political subdivision state ineligible supplemental nutrition assistance program food stamp program


Summary: Energy Employees Occupational Illness Compensation Program Improvement Act of 2009 - Amends the Energy Employees Occupational Compensation Program Act of 2000 to replace the current requirements for occupational illness compensation to the survivors of a Department of Energy (DOE) contractor employee. Requires payment to a survivor of the compensation the deceased contractor employee would otherwise have been paid, if the employee dies after applying for the compensation but before receiving it. Requires payment of the compensation, if no survivors exist, to a claimant's surviving family members. Requires a survivor eligible for contractor employee compensation under this Act as well as survivor compensation under the regular compensation schedule for survivors to elect one or the other. Prohibits any payment to a survivor of both kinds of compensation.

amends replace current requirements occupational illness compensation survivors department_of_energy doe contractor employee requires payment survivor compensation deceased contractor employee paid employee dies applying compensation receiving requires payment compensation survivors exist claimant surviving family members requires survivor eligible contractor employee compensation act survivor compensation regular compensation schedule survivors elect prohibits payment survivor kinds compensation


Summary: Making Work Pay Tax Credit Extension Act - Amends the Internal Revenue Code to extend through 2011 the refundable tax credit allowed for the lesser of 6.2% of earned income or $400 (making work pay tax credit).

making work pay tax credit extension act amends internal revenue code extend refundable tax credit allowed lesser earned income making work pay tax credit


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. Directs the Secretary of Homeland Security (DHS) to check against terrorist watchlists those persons suspected of alien smuggling 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 directs secretary homeland_security dhs check terrorist watchlists persons suspected alien smuggling 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: Increases the federal share of federal-aid highway construction projects for FY2011 and FY2012 for any state with an unemployment rate equal to or exceeding 11% at any time during FY2009 and FY2010. Increases the federal share of costs for FY2011-FY2012: (1) from 90% to 95% for Interstate System projects; and (2) from 80% to 85% for other transportation projects. Suspends certain eligibility requirements with respect to the use of tolls as a credit toward the non-federal share of project costs in such states for those fiscal years. Makes eligible for use as such a credit for such fiscal years any tolls that were not previously eligible. Suspends, as well, certain state transportation capital expenditure maintenance of effort requirements during FY2011-FY2012.

increases federal share federal aid highway construction projects fy2011 fy2012 state unemployment rate equal exceeding time fy2009 fy2010 increases federal share costs fy2011 fy2012 projects transportation projects suspends certain eligibility requirements respect use tolls credit non federal share project costs states fiscal years makes eligible use credit fiscal years tolls previously eligible suspends certain state transportation capital expenditure maintenance effort requirements fy2011 fy2012


Summary: Revises requirements for the equity bonus program for specified federal-aid highway programs for FY2010-FY2015 with respect to any state with an unemployment rate equal to or exceeding 12% at any time during FY2009. Increases from 92% to 105% the percentage for such a state of the total fiscal year apportionments for the programs.

revises requirements equity bonus program specified federal aid highway programs fy2010 fy2015 respect state unemployment rate equal exceeding time fy2009 increases percentage state total fiscal year apportionments programs


Summary: Retirement Account Freedom Act of 2009 - Amends the Internal Revenue Code to waive the 10% penalty for premature distributions from certain tax-exempt retirement plans during any period that the national rate of unemployment is at least 7%. Limits such waiver to distributions not exceeding 10% of the aggregate account balances of such plans.

retirement account freedom act amends internal revenue code waive penalty premature distributions certain tax exempt retirement plans period national rate unemployment limits waiver distributions exceeding aggregate account balances plans


Summary: Emergency Unemployment Compensation Extension Act of 2009 - Amends the Supplemental Appropriations Act, 2008 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 through 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. 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 EUC, if such individual claimed extended compensation for at least one week of unemployment after the exhaustion of additional EUC. 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 American Recovery and Reinvestment Act of 2009 to make additional appropriations to the Railroad Retirement Board to cover administrative expenses associated with such additional extended benefits. Amends title IV part D (Child Support and Establishment of Paternity) of the Social Security Act to require information entered into the data base of the National Directory of New Hires to be deleted 48 (currently, 24) months after its entry. Authorizes the Secretary of Health and Human Services (HHS) to permit federal departments and agencies or their agents to use data in each component of the Federal Parent Locator Service and information reported by employers to assess the effectiveness of federal programs in achieving positive labor market outcomes. Allows personal identifiers to be provided to such entities, subject to certain privacy provisions.

emergency unemployment compensation extension act amends supplemental appropriations 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 requirements federal payments states cover euc 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 euc individual claimed extended compensation week unemployment exhaustion additional euc amends railroad_unemployment_insurance_act extend december temporary increase extended unemployment benefits employees years service makes additional appropriations cover cost amends american_recovery_and_reinvestment_act additional appropriations railroad_retirement_board cover administrative expenses associated additional extended benefits amends title child support establishment paternity social security act require information entered data base national_directory_of_new_hires deleted currently months entry authorizes secretary health_and_human_services hhs permit federal departments agencies agents use data component federal_parent_locator_service information reported employers assess effectiveness federal programs achieving positive labor market outcomes allows personal identifiers provided entities subject certain privacy provisions


Summary: Taxpayer Responsibility, Accountability and Consistency Act of 2009 - Amends the Internal Revenue Code to: (1) require reporting to the Internal Revenue Service (IRS) of payments of $600 or more made to corporations; (2) set forth criteria and rules relating to the treatment of workers as employees or independent contractors; and (3) increase penalties for failure to file correct tax return information or comply with other information reporting requirements. Requires the Secretary of the Treasury to issue an annual report on worker misclassification.

accountability consistency act amends internal revenue code require reporting internal_revenue_service irs payments corporations set forth criteria rules relating treatment workers employees independent contractors increase penalties failure file correct tax return information comply information reporting requirements requires secretary treasury issue annual report worker misclassification


Summary: Promoting Health and Preventing Chronic Disease through Prevention and Wellness Programs for Employees, Communities, and Individuals Act of 2009 - Amends the Internal Revenue Code to allow employers a 50% tax credit for the costs of providing employees with a qualified prevention and wellness program. Defines "qualified prevention and wellness program" as a program that is certified by the Secretary of Health and Human Services (HHS) and that includes three of the following components: a health awareness component, an employee engagement component, a behavioral change component, or a supportive environment component. Terminates such credit after 2017. Requires the Secretary of the Treasury to institute an outreach program to inform businesses about the availability of the prevention and wellness program tax credit. Amends the Public Health Service Act (PHSA) to require the HHS Secretary, acting through the Director of the Centers for Disease Control and Prevention (CDC), to award grants to plan and implement prevention and wellness programs that promote health and wellness and prevent chronic diseases. Requires the HHS Secretary to encourage states to work with insurance companies on ways to promote and incentivize the participation of individuals and families in prevention and wellness programs. Amends PHSA and Employee Retirement Income Security Act of 1974 (ERISA) to set forth conditions under which group health plans may establish premium discounts or rebates for modifying copayments or deductibles for participation in a wellness program.

promoting health preventing chronic disease prevention wellness programs employees communities individuals act amends internal revenue code allow employers tax credit costs providing employees qualified prevention wellness program defines qualified prevention wellness program program certified secretary health_and_human_services hhs includes following components health awareness component employee engagement component behavioral change component supportive environment component terminates credit requires secretary treasury institute outreach program inform businesses availability prevention wellness program tax credit amends public_health_service_act phsa require hhs secretary acting director centers_for_disease_control_and_prevention cdc award grants plan implement prevention wellness programs promote health wellness prevent chronic diseases requires hhs secretary encourage states work insurance companies ways promote incentivize participation individuals families prevention wellness programs amends phsa employee retirement income security act erisa set forth conditions group health plans establish premium discounts rebates modifying copayments deductibles participation wellness program


Summary: Worker, Homeownership, and Business Assistance Act of 2009 - (Sec. 2) Amends the Supplemental Appropriations Act, 2008 to repeal the requirement that a state be in an extended benefit period before it augments the Tier-2 amounts in an applicant's emergency unemployment compensation account (EUCA) for a benefit year. (Continues to require, as under current law, that the amount established in an individual's EUCA be exhausted before it can be augmented.) Revises the formula for making such Tier-2 credits. Increases the figures in the formula (the lesser of which shall be the amount credited): (1) from 50% to 54% of the total amount of regular compensation (including dependents' allowances) payable to the individual during the benefit year; and (2) from 13 to 14 times the individual's average weekly benefit amount for the benefit year. Repeals the formula for determining if a state is in an extended benefit period. (Sec. 3) Requires an additional Tier-3 deposit to an individual's EUCA, using the current formula for the Tier-2 period, if at the time that the amount established under this Act is exhausted, or at any time thereafter, the individual's state is in an extended benefit period. Prescribes a formula for determining if a state is in an extended benefit period. Allows application of the Tier-3 augmentation to the individual's EUCA only once. (Sec. 4) Requires an additional Tier-4 augmentation as well if the individual's EUCA after the Tier-3 augmentation is again exhausted and the state is still in an extended benefit period. Decreases the figures in the formula for the Tier-4 period (the lesser of which shall be the amount credited): (1) from 50% to 24% of the total amount of regular compensation (including dependents' allowances) payable to the individual during the benefit year; and (2) from 13 to 6 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 application of the Tier-4 augmentation to the individual's EUCA only once. (Sec. 5) Authorizes a state to pay extended compensation to an otherwise eligible individual before any emergency unemployment compensation (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. Authorizes a state to elect to pay Tier-3 EUC before payment of an increased Tier-2 EUC until the state determines that such increased Tier-2 EUC may be paid without undue delay. (Sec. 7) Amends the Social Security Act to revise state law requirements for a state to qualify for unemployment compensation modernization incentive payments. Prohibits a state's law from disqualifying an individual from regular unemployment compensation for separating from employment if that separation is for any compelling family reason such as sexual assault and/or, as under current law, domestic violence. (Sec. 8) Requires disregard in the consideration of an individual's income and assets with respect to benefits under the Supplemental Nutrition Assistance Program (SNAP) of the monthly equivalent of any additional compensation paid to the individual by reason of the Assistance for Unemployed Workers and Struggling Families Act. (Sec. 9) Amends the Railroad Unemployment Insurance Act, as amended by the American Recovery and Reinvestment Act of 2009, 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 American Recovery and Reinvestment Act of 2009 to make additional appropriations to the Railroad Retirement Board to cover administrative expenses associated with the payment of such additional extended benefits. (Sec. 10) Amends the Internal Revenue Code to extend the .2% surtax under the Federal Unemployment Tax Act (FUTA) through the first six months of 2011. (Sec. 11) Extends the first-time homebuyer tax credit through April 30, 2010. Allows a further extension through June 30, 2010, for taxpayers who enter into a written, binding contract for the purchase of a principal residence before May 1, 2010. Extends provisions allowing a waiver of recapture amounts for residences sold prior to the required holding period to any residence purchased after December 31, 2008. Allows taxpayers who purchase a principal residence after December 31, 2008, to treat, for tax purposes, the purchase of such residence as having been made on December 31 of the previous year. Allows homeowners who have owned a principal residence for five consecutive years during an eight-year period a first-time homebuyer tax credit of $6,500 for the purchase of a subsequent principal residence. Increases the income limitation for eligibility for the credit. Disqualifies for the credit residential purchases exceeding $800,000. Allows a waiver of recapture requirements for such credit to members of the uniformed services, members of the Foreign Service, or employees of the intelligence community on official extended duty service. Extends the first-time homebuyer credit through April 30, 2011, for members of the uniformed services, members of the Foreign Service, or employees of the intelligence community who are on official extend duty outside the United States for at least 90 days between January 1, 2009, and April 30, 2010. Disqualifies for the credit a taxpayer who is the dependent of another taxpayer. (Sec. 12) Requires taxpayers who claim the first-time homebuyer tax credit to: (1) be at least 18 years old at the time of purchase of an eligible principal residence; and (2) attach a copy of the settlement statement for purchasing the residence to their tax return. (Sec. 13) Allows a taxpayer election to extend to five years the carryback period for net operating losses (NOL) incurred in 2008 or 2009. Limits the amount of a NOL carried back to the fifth taxable year to 50% of taxable income, except for small business taxpayers with gross receipts of $15 million or less. Suspends the 90% limitation on the use of any NOL for purposes of computing the alternative minimum tax (AMT) attributable to such extended carryback period. Allows an extended carryback period for losses incurred in 2008 and 2009 from operations of life insurance companies. Disqualifies the Federal National Mortgage Association (Fannie Mae), the Federal Home Loan Mortgage Corporation (Freddie Mac), certain recipients of federal assistance under the Troubled Asset Relief Program (TARP), and affiliated entities from making an election to extend a NOL carryback period. Requires the Secretary of the Treasury to prescribe rules to prevent taxpayer abuse of the NOL carryback election. (Sec. 14) Extends the tax exclusion for payments made under the Department of Defense (DOD) Homeowners Assistance Program to offset adverse effects on housing values resulting from military base realignments or closure to similar payments authorized under the American Recovery and Reinvestment Tax Act of 2009. (Sec. 15) Delays until 2018 the application of special rules for the worldwide allocation of interest for purposes of computing the limitation on the foreign tax credit. (Sec. 16) Increases the penalty for failure to file a partnership or S corporation tax return. (Sec. 17) Requires tax return preparers who expect to file more than 10 tax returns to file such returns electronically. (Sec. 18) Increases by 33% the percentage of estimated tax required to be paid in the third quarter of 2014 by corporations with assets of not less than $1 billion.

worker homeownership business assistance act sec amends supplemental appropriations act repeal requirement state extended benefit period tier-2 amounts applicant emergency unemployment compensation account euca benefit year continues require current law established individual euca exhausted augmented revises formula making tier-2 credits increases figures formula lesser shall credited total regular compensation including dependents allowances payable individual benefit year times individual average weekly benefit benefit year repeals formula determining state extended benefit period sec requires additional tier-3 deposit individual euca current formula tier-2 period time established act exhausted time individual state extended benefit period prescribes formula determining state extended benefit period allows application tier-3 augmentation individual euca sec requires additional tier-4 augmentation individual euca tier-3 augmentation exhausted state extended benefit period decreases figures formula tier-4 period 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 application tier-4 augmentation individual euca sec authorizes state pay extended compensation eligible individual emergency unemployment compensation euc paid act individual claimed extended compensation week unemployment initial exhaustion euc authorizes state elect pay tier-3 euc payment increased tier-2 euc state determines increased tier-2 euc paid undue delay sec amends social security act revise state law requirements state qualify unemployment compensation modernization incentive payments prohibits state law disqualifying individual regular unemployment compensation separating employment separation compelling family reason sexual assault current law domestic violence sec requires disregard consideration individual income assets respect benefits supplemental nutrition assistance program snap monthly equivalent additional compensation paid individual reason assistance_for_unemployed_workers struggling families act sec amends railroad_unemployment_insurance_act amended american_recovery_and_reinvestment_act extend december temporary increase extended unemployment benefits employees years service makes additional appropriations cover cost amends american_recovery_and_reinvestment_act additional appropriations railroad_retirement_board cover administrative expenses associated payment additional extended benefits sec amends internal revenue code extend surtax federal unemployment tax act futa months sec extends time homebuyer tax credit april allows extension june taxpayers enter written binding contract purchase principal residence extends provisions allowing waiver recapture amounts residences sold prior required holding period residence purchased december allows taxpayers purchase principal residence december treat tax purposes purchase residence having december previous year allows homeowners owned principal residence consecutive years year period time homebuyer tax credit purchase subsequent principal residence increases income limitation eligibility credit disqualifies credit residential purchases exceeding allows waiver recapture requirements credit members uniformed services members foreign_service employees intelligence community official extended duty service extends time homebuyer credit april members uniformed services members foreign_service employees intelligence community official extend duty outside united_states days january april disqualifies credit taxpayer dependent taxpayer sec requires taxpayers claim time homebuyer tax credit years old time purchase eligible principal residence attach copy settlement statement purchasing residence tax return sec allows taxpayer election extend years carryback period net operating losses incurred limits carried fifth taxable year taxable income small business taxpayers gross receipts million suspends limitation use purposes computing alternative minimum tax amt attributable extended carryback period allows extended carryback period losses incurred operations life insurance companies disqualifies federal_national_mortgage_association fannie_mae federal_home_loan_mortgage_corporation freddie_mac certain recipients federal assistance troubled_asset_relief_program tarp affiliated entities making election extend carryback period requires secretary treasury prescribe rules prevent taxpayer abuse carryback election sec extends tax exclusion payments department_of_defense dod homeowners_assistance_program offset adverse effects housing values resulting military base realignments closure similar payments authorized american_recovery_and_reinvestment_tax_act sec delays application special rules worldwide allocation interest purposes computing limitation foreign tax credit sec increases penalty failure file partnership corporation tax return sec requires tax return preparers expect file tax returns file returns electronically sec increases percentage estimated tax required paid quarter corporations assets billion


Summary: S Corporation ESOP Promotion and Expansion Act of 2009 - 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); (2) allow a tax deduction for interest incurred on loans to S corporation-sponsored ESOPs for the purchase of employer securities; (3) transfer liability for payment of estate tax on transfers of employer securities to an S corporation-sponsored ESOP from the estate executor to the ESOP; and (4) allow an estate tax deduction for 50% of the proceeds from the sale of employer securities to an S corporation-sponsored ESOP. Directs the Secretary of Labor to establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations.

corporation esop promotion expansion 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 transfer liability payment estate tax transfers employer securities corporation sponsored esop estate esop allow estate tax deduction proceeds sale employer securities corporation sponsored esop directs secretary labor establish s_corporation_employee_ownership_assistance_office foster increased employee ownership corporations


Summary: Retirement Savings Access Act of 2009 - 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: Save Our Seniors' Social Security Act of 2009 - Directs the Secretary of the Treasury to disburse a $280 payment to each individual who, for any of the months of December 2009, January 2010, or February 2010, is entitled to a Social Security or railroad retirement benefit payment. Rescinds certain appropriations under the American Recovery and Reinvestment Act of 2009 to offset the increase in spending resulting from this Act.

save seniors social security act directs secretary treasury disburse payment individual months december january february entitled social_security railroad retirement benefit payment rescinds certain appropriations american_recovery_and_reinvestment_act offset increase spending resulting act


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.

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


Summary: Improved Employee Access to Health Insurance Act of 2009 - Prohibits any state from establishing a law that prevents an employer from instituting an auto-enrollment process for coverage of a participant or beneficiary under a group health plan, or health insurance coverage offered in connection with such a plan, as long as the participant or beneficiary has the option of declining such coverage.

improved employee access health insurance act prohibits state establishing law prevents employer instituting auto enrollment process coverage participant beneficiary group health plan health insurance coverage offered connection plan long participant beneficiary option declining coverage


Summary: Permits an employer that does not offer health benefits coverage to its employees as of this Act's enactment to provide tax-free defined contributions and administrative assistance to such employees who choose to purchase health insurance coverage in the individual market. Bars any state from prohibiting: (1) an employer from taking any such actions; or (2) the sale of health insurance coverage to employees where an employer's involvement is limited to withholding premiums from employee paychecks and sending the premium payments to the health insurance issuer on the employees' behalf. Makes federal rules relating to list billing (the sale of individual health plans to an employer's employees) inapplicable to actions described in this Act.

permits employer offer health benefits coverage employees act enactment provide tax free defined contributions administrative assistance employees choose purchase health insurance coverage individual market bars state prohibiting employer taking actions sale health insurance coverage employees employer involvement limited withholding premiums employee sending premium payments health insurance issuer employees behalf makes federal rules relating list billing sale individual health plans employer employees inapplicable actions described act


Summary: Securing Tomorrow by Saving Today Act of 2009 - Amends the Internal Revenue Code to: (1) allow an exclusion from gross income of interest earned on deposits with certain financial institutions; (2) allow increased contributions, including catch-up contributions, to retirement plans in 2009, 2010, and 2011; and (3) suspend minimum distribution requirements from tax-deferred pension plans and individual retirement accounts between 2008 and 2013.

securing tomorrow saving today act amends internal revenue code allow exclusion gross income interest earned deposits certain financial institutions allow increased contributions including catch contributions retirement plans suspend minimum distribution requirements tax deferred pension plans individual retirement accounts


Summary: Amends the Internal Revenue Code to extend through 2010 the suspension of minimum distribution requirements for tax-exempt retirement plans.

amends internal revenue code extend suspension minimum distribution requirements tax exempt retirement plans


Summary: Amends the Employee Retirement Income Security Act of 1974 (ERISA) to preclude federal preemption of a cause of action brought under state law by a participant or beneficiary under a group health plan to recover damages resulting from personal injury or for wrongful death against the plan, the plan sponsor, any health insurance issuer offering health insurance coverage in connection with the plan, or any managed care entity in connection with the plan if such cause of action arises by reason of a medically reviewable decision denying a benefits claim. Allows such a cause of action under state law against any employer or other plan sponsor maintaining the plan (or against an employee of such an employer or sponsor acting within the scope of employment) to the extent that there was direct participation by the employer or other plan sponsor (or employee) in such decision. Declares that this waiver of federal preemption does not apply (that is, ERISA does supersede state law) with respect to: (1) any cause of action against an employer or other plan sponsor maintaining the plan (or against an employee of such an employer or sponsor acting within the scope of employment), except where the employer or plan sponsor (or employee) participated directly in the decision to deny the claim; or (2) a right of recovery, indemnity, or contribution by a person against an employer or other plan sponsor (or such an employee) for damages assessed against the person pursuant to a cause of action under state law allowed by this Act.

amends employee retirement income security act erisa preclude federal preemption cause action brought state law participant beneficiary group health plan recover damages resulting personal injury wrongful death plan plan sponsor health insurance issuer offering health insurance coverage connection plan managed care entity connection plan cause action arises reason medically reviewable decision denying benefits claim allows cause action state law employer plan sponsor maintaining plan employee employer sponsor acting scope employment extent direct participation employer plan sponsor employee decision declares waiver federal preemption apply erisa supersede state law respect cause action employer plan sponsor maintaining plan employee employer sponsor acting scope employment employer plan sponsor employee participated directly decision deny claim right recovery indemnity contribution person employer plan sponsor employee damages assessed person pursuant cause action state law allowed act


Summary: Preserve Benefits and Jobs Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to: (1) allow a sponsor of a single-employer defined benefit pension plan to elect in 2009 or 2010 extended amortization periods (9 or 15 years) for investment losses incurred in prior years; (2) allow an increase in the valuation range of plan assets; (3) use the funded status of a plan in 2008 to determine benefit restrictions in 2009 and 2010 and prohibit the use of credit balances by pension plans that are under 80% funded in the prior year; (4) exclude plan-related administrative expenses (including investment expenses) from normal cost targets; (5) delay until 2012 the application of certain benefit restrictions to collectively bargained plans; and (6) require a 120% funding target for plans adopting ad hoc amendments that allow lump sum benefits payments and increased plan liabilities. Revises rules relating to information reporting and reportable events. Calculates the amount of any pension plan guarantee by the Pension Benefit Guaranty Corporation (PBGC) using the date of plan termination rather than the date of a plan bankruptcy filing. Amends ERISA provisions relating to multiemployer pension plans to: (1) allow such plans to elect alternative amortization plans and valuation methods in 2009 and 2010 for investment losses; (2) extend by five years the funding improvement period for plans in endangered or critical status; (3) permit multiemployer plans to merge or form alliances with other plans; and (4) increase PBGC guarantees for insolvent plans to increase participant benefits.

preserve benefits jobs_act amends employee retirement income security act erisa internal_revenue_code allow sponsor single employer defined benefit pension plan elect extended amortization periods years investment losses incurred prior years allow increase valuation range plan assets use funded status plan determine benefit restrictions prohibit use credit balances pension plans funded prior year exclude plan related administrative expenses including investment expenses normal cost targets delay application certain benefit restrictions collectively plans require funding target plans adopting amendments allow lump sum benefits payments increased plan liabilities revises rules relating information reporting reportable events calculates pension plan guarantee pension_benefit_guaranty_corporation pbgc date plan termination date plan bankruptcy filing amends erisa provisions relating multiemployer pension plans allow plans elect alternative amortization plans valuation methods investment losses extend years funding improvement period plans endangered critical status permit multiemployer plans merge form alliances plans increase pbgc guarantees insolvent plans increase participant benefits


Summary: Amends the Internal Revenue Code to establish a permanent 6.0% tax rate on wages paid to employees under the Federal Insurance Contributions Act (FICA).

amends internal revenue code establish permanent tax rate wages paid employees federal_insurance_contributions_act fica


Summary: Back to Work Tax Credit Act - Amends the Internal Revenue Code to allow employers a work opportunity tax credit for hiring long-term unemployed individuals. Defines "long-term unemployed individual" as an individual certified as receiving federal or state unemployment compensation for not less than 26 consecutive weeks during the one-year period ending on the hiring date.

work tax credit act amends internal revenue code allow employers work opportunity tax credit hiring long term unemployed individuals defines long term unemployed individual individual certified receiving federal state unemployment compensation consecutive weeks year period ending hiring date


Summary: Keep Americans Working Act - Declares that the purpose of this Act is to keep Americans working by strengthening and expanding short-time compensation programs that provide employers with an alternative to layoffs. Requires the Secretary of Labor to: (1) provide guidance to states in enacting short-term compensation programs; and (2) award start-up grants to state agencies in states that have enacted programs and meet certain requirements. Amends the Internal Revenue Code to define "short-time compensation program" 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 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.

americans working act declares purpose act americans working strengthening expanding short time compensation programs provide employers alternative layoffs requires secretary labor provide guidance states enacting short term compensation programs award start grants state agencies states enacted programs meet certain requirements amends internal revenue code define short time compensation program 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 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


Summary: Sensible Transparency for Retirement Plans Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require a service provider which contracts or makes arrangements with a party in interest for office space, or legal, accounting, or other reasonable services necessary for the establishment or operation of a defined benefit plan and defined contribution pension plan to disclose to the plan administrator: (1) the services to be provided; and (2) the total compensation to be received for them. Requires the plan administrator of an individual account plan that permits a participant or beneficiary to exercise control over account assets to provide to the participant or beneficiary a notice containing the direct fees and expenses charged against the account and information on investment options 10 business days before the participant's initial investment and the effective date of any material change in such information. Adds new requirements for quarterly benefit statements, including specified periodic account information for participants and beneficiaries. Allows plans with 100 or fewer participants and beneficiaries to issue an annual pension benefit statement instead of quarterly statements. Requires the Secretary to make available to: (1) employers educational and compliance materials concerning compliance with requirements for disclosure of investment options to plan participants or beneficiaries; and (2) participants and beneficiaries educational materials to assist them in understanding such disclosures. Prescribes civil penalties for plan administrators or other persons who fail or refuse to provide required pension benefit statements to plan participants or beneficiaries.

sensible transparency retirement plans act amends employee retirement income security act erisa require service provider contracts makes arrangements party interest office space legal accounting reasonable services necessary establishment operation defined benefit plan defined contribution pension plan disclose plan administrator services provided total compensation received requires plan administrator individual account plan permits participant beneficiary exercise control account assets provide participant beneficiary notice containing direct fees expenses charged account information investment options business days participant initial investment effective date material change information adds new requirements quarterly benefit statements including specified periodic account information participants beneficiaries allows plans fewer participants beneficiaries issue annual pension benefit statement instead quarterly statements requires secretary available employers educational compliance materials concerning compliance requirements disclosure investment options plan participants beneficiaries participants beneficiaries educational materials assist understanding disclosures prescribes civil penalties plan administrators persons fail refuse provide required pension benefit statements plan participants beneficiaries


Summary: Feed All Struggling Americans Act of 2009 - Amends the Food and Nutrition Act of 2008 to exclude from household income for food stamp eligibility purposes any unemployment benefits received for a continuous period exceeding 26 weeks.

feed struggling americans act amends food_and_nutrition_act exclude household income food stamp eligibility purposes unemployment benefits received continuous period exceeding weeks


Summary: Shortening Hours and Retaining Employees Credit Act of 2009 or the SHARE Credit Act of 2009 - Amends the Internal Revenue Code to allow employers a refundable tax credit for wage subsidies paid to employees whose hours are reduced in accordance with a qualified work share program (i.e., a written employer plan under which employees work fewer hours without a reduction in pay). Limits the amount of such credit to the lesser of $3,000 per employee or 10% of the wages for periods in which an employee's hours are reduced under a work share program.

hours retaining employees credit act share credit act amends internal revenue code allow employers refundable tax credit wage subsidies paid employees hours reduced accordance qualified work share program written employer plan employees work fewer hours reduction pay limits credit lesser employee wages periods employee hours reduced work share program


Summary: Helping Unemployed Workers Act - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the Emergency Unemployment Compensation (EUC) program through March 31, 2011. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend through April 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. Requires the Secretary of Labor to establish a program under which the Secretary shall make payments to any state unemployment trust fund (including the District of Columbia, the Commonwealth of Puerto Rico, and the Virgin Islands) to be used for the payment of unemployment compensation if the Secretary approves an application to receive 100% reimbursement for up to 26 weeks for a short-time compensation program. Bars payments to a state for benefits paid to an individual who is employed by an employer: (1) whose workforce during the three months preceding the date of the submission of the employer's short-time compensation plan has been reduced by temporary layoffs of more than 20%; (2) on a seasonal, temporary, or intermittent basis; or (3) engaged in a labor dispute.

workers act amends supplemental appropriations act respect state established individual emergency unemployment compensation account euca extends emergency unemployment compensation euc program march amends assistance_for_unemployed_workers struggling families act extend april federal state agreements increasing regular unemployment compensation payments individuals requirements federal payments states cover euc requires secretary labor establish program secretary shall payments state unemployment trust fund including district_of_columbia commonwealth_of_puerto_rico virgin_islands payment unemployment compensation secretary approves application receive reimbursement weeks short time compensation program bars payments state benefits paid individual employed employer workforce months preceding date submission employer short time compensation plan reduced temporary layoffs seasonal temporary intermittent basis engaged labor dispute


Summary: Local Officials Tax Relief Act of 2009 - Amends the Internal Revenue Code and Title II (Old Age, Survivors, and Disability Insurance) of the Social Security Act to exempt from social security taxes remuneration paid to any elected or appointed member of any general governing board, commission, or committee of any political subdivision of a state if such remuneration is not more than $1,300 and is paid for service performed on or after January 1, 2009.

local officials tax relief act amends internal revenue code title old age survivors disability_insurance social security act exempt social security taxes remuneration paid elected appointed member general governing board commission committee political subdivision state remuneration paid service performed january


Summary: Employees Pension Security Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require assets of single-employer pension plans to be held in trust by joint boards of trustees. Requires plan sponsors and administrators to provide all material investment information in an accurate form to participants and beneficiaries. Authorizes the Secretary to assess civil penalties for violations of certain information requirements. Sets forth additional requirements for plan termination, to prevent abuse of the bankruptcy and termination process, including requirements relating to: (1) distress termination; (2) bankruptcy court decrees, and the right to intervene to challenge them; (3) consideration of alternatives by the Pension Benefit Guaranty Corporation (PBGC) and the plan sponsor; (4) PBGC efforts at consulting on alternatives with plan participants and their union representatives; and (5) notice of the right to challenge determinations relating to plan termination. Amends federal bankruptcy law to include, in a priority order for recovery of expenses and claims, allowed unsecured claims for benefit liabilities to participants and beneficiaries under a single-employer plan in connection with the plan termination, in excess of the benefits payable to them by the PBGC in connection with such termination.

pension security act amends employee retirement income security act erisa require assets single employer pension plans held trust joint boards trustees requires plan sponsors administrators provide material investment information accurate form participants beneficiaries authorizes secretary assess civil penalties violations certain information requirements sets forth additional requirements plan termination prevent abuse bankruptcy termination process including requirements relating distress termination bankruptcy court decrees right intervene challenge consideration alternatives pension_benefit_guaranty_corporation pbgc plan sponsor pbgc efforts consulting alternatives plan participants union representatives notice right challenge determinations relating plan termination amends federal bankruptcy law include priority order recovery expenses claims allowed unsecured claims benefit liabilities participants beneficiaries single employer plan connection plan termination excess benefits payable pbgc connection termination


Summary: Save More for Your Own Retirement Act of 2009 - Amends the Internal Revenue Code to: (1) eliminate contribution limitations to tax-exempt retirement plans; and (2) increase from 10 to 25% the penalty for premature distributions from such plans that are attributable to contributions made after 2009.

save retirement act amends internal revenue code eliminate contribution limitations tax exempt retirement plans increase penalty premature distributions plans attributable contributions


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: Small Business Job Creation Act of 2010 - Amends the Internal Revenue Code to allow small business employers whose gross receipts in the preceding taxable year did not exceed $20 million or who did not employ more than 200 full-time employees a work opportunity tax credit for hiring unemployed individuals as full-time employees during 2010 or 2011. Doubles the rate of such credit for employers located in counties with high unemployment rates.

small business job creation act amends internal revenue code allow small business employers gross receipts preceding taxable year exceed million employ time employees work opportunity tax credit hiring unemployed individuals time employees doubles rate credit employers located counties high unemployment rates