Summary:
Protecting Employees and Retirees in Business Bankruptcies Act of 2013 - Amends federal bankruptcy law governing expenses and claims to increase to $20,000: (1) allowed unsecured claims in the fourth order of priority (wages, salaries, or commissions); and (2) the factor multiplied by the number of employees covered with respect to employee benefit plan contributions in the fifth order of priority.

Includes within the scope of a claim in bankruptcy certain equity securities held in a defined contribution plan for the benefit of certain individuals, but only if an employer or plan sponsor who has commenced a case in bankruptcy has committed fraud regarding the plan or has otherwise breached a duty to the participant that has proximately caused the loss of value.

Allows as an administrative expense of the estate: (1) severance pay owed to certain employees of the debtor for layoff or termination (which pay shall be deemed earned in full), and (2) damages as a result of violation of law by the debtor.

Includes among prerequisites for confirmation of a business reorganization bankruptcy plan (Chapter 11) provision for: (1) recovery of damages payable for the rejection of a collective bargaining agreement, or other financial returns as negotiated by the debtor and the authorized representative; (2) continued payment of retiree benefits maintained or established by the debtor before the petition filing date if no modifications are made before confirmation of the plan; and (3) recovery of claims arising from the modification of retiree benefits or for certain financial returns, as negotiated by the debtor and the authorized representative.

Revises requirements governing: (1) rejection of collective bargaining agreements; (2) payment of insurance benefits to retired employees, including benefit modifications proposed by the trustee; and (3) a trustee's administrative power to dispose of property. Requires the court, in approving a sale of business assets, to consider the extent to which a bidder has offered to maintain existing jobs, preserve terms and conditions of employment, and assume or match pension and retiree health benefit obligations in determining whether an offer constitutes the highest or best offer for such property.

Requires the bankruptcy court to allow certain claims asserted by an active or retired participant, or by a labor organization representing such participant, for any shortfall in pension benefits accrued as a result of the termination of the plan and limitations upon the payment of certain statutory benefits.

States that, if employees have not received wages and benefits for services rendered on and after the date of the commencement of the case in bankruptcy, such unpaid obligations shall be deemed necessary costs and expenses of preserving, or disposing of, property securing an allowed secured claim and shall be recovered even if the trustee has otherwise waived certain provisions under an agreement with the holder of the allowed secured claim.

Allows reduction of a debtor's time frame for filing a Chapter 11 bankruptcy plan in the event of: (1) the filing of a motion seeking rejection of a collective bargaining agreement if a plan based upon an alternative proposal by the labor organization is reasonably likely to be confirmed within a reasonable time; or (2) the proposed filing of a plan by a proponent other than the debtor, which incorporates the terms of a settlement with a labor organization, if such plan is reasonably likely to be confirmed within a reasonable time.

Modifies requirements for confirmation of a Chapter 11 bankruptcy plan to prohibit approval of: (1) payments or other distributions for the benefit of insiders, senior executive officers, and certain highly compensated employees or consultants providing services to the debtor, except as part of those generally applicable to the debtor's employees if the court determines that such payments are not excessive or disproportionate compared to distributions to the debtor's nonmanagement workforce; and (2) insider compensation unless approved by the court as reasonable according to specified criteria.

Restricts: (1) certain executive compensation enhancements as part of the allowance of administrative expenses; (2) trustee assumption of certain deferred compensation arrangements for the benefit of insiders, senior executive officers, or certain highly compensated employees of the debtor; and (3) trustee assumption of retiree benefits for insiders, senior executive officers, or certain highly compensated employees of the debtor if the debtor has obtained relief to impose reductions in retiree benefits, or health benefits of active employees of the debtor, or has reduced or eliminated health benefits for active or retired employees within 180 days before the date of the commencement of the case.

Requires the court, where a debtor has obtained relief by which it reduces the cost of its obligations under a collective bargaining agreement or a retiree plan, fund, or program of retiree benefits, to determine before granting relief the percentage diminution in the value of the obligations when compared to the debtor's obligations under the collective bargaining agreement, or with respect to retiree benefits.

Authorizes the trustee in bankruptcy to avoid a transfer made in anticipation of bankruptcy to or for the benefit of an insider, including certain consultants who were formerly insiders and who are retained to provide services to an entity that becomes a debtor.

Grants a labor organization creditor status for purposes of filing a proof of claim.

Declares that the filing of a petition for relief does not operate as an automatic stay of the commencement or continuation of a dispute resolution proceeding established by a collective bargaining agreement that was or could have been commenced against the debtor before the filing of a petition, including payment or enforcement of an award or settlement under such proceeding.

protecting_employees retirees business bankruptcies act amends federal bankruptcy law governing expenses claims increase allowed unsecured claims fourth order priority wages salaries commissions factor multiplied number employees covered respect employee benefit plan contributions fifth order priority includes scope claim bankruptcy certain equity securities held defined contribution plan benefit certain individuals employer plan sponsor commenced case bankruptcy committed fraud plan breached duty participant proximately caused loss value allows administrative expense estate severance pay owed certain employees debtor layoff termination pay shall deemed earned damages result violation law debtor includes prerequisites confirmation business reorganization bankruptcy plan chapter provision recovery damages payable rejection collective bargaining agreement financial returns negotiated debtor authorized representative continued payment retiree benefits maintained established debtor petition filing date modifications confirmation plan recovery claims arising modification retiree benefits certain financial returns negotiated debtor authorized representative revises requirements governing rejection collective bargaining agreements payment insurance benefits retired employees including benefit modifications proposed trustee trustee administrative power dispose property requires court approving sale business assets consider extent bidder offered maintain existing jobs preserve terms conditions employment assume match pension retiree health benefit obligations determining offer constitutes highest best offer property requires bankruptcy court allow certain claims asserted active retired participant labor organization representing participant shortfall pension benefits accrued result termination plan limitations payment certain statutory benefits states employees received wages benefits services rendered date commencement case bankruptcy unpaid obligations shall deemed necessary costs expenses preserving disposing property securing allowed secured claim shall recovered trustee waived certain provisions agreement holder allowed secured claim allows reduction debtor time frame filing chapter bankruptcy plan event filing motion seeking rejection collective bargaining agreement plan based alternative proposal labor organization reasonably likely confirmed reasonable time proposed filing plan proponent debtor incorporates terms settlement labor organization plan reasonably likely confirmed reasonable time modifies requirements confirmation chapter bankruptcy plan prohibit approval payments distributions benefit insiders senior executive officers certain highly compensated employees consultants providing services debtor generally applicable debtor employees court determines payments excessive disproportionate compared distributions debtor workforce insider compensation approved court reasonable according specified criteria restricts certain executive compensation enhancements allowance administrative expenses trustee assumption certain deferred compensation arrangements benefit insiders senior executive officers certain highly compensated employees debtor trustee assumption retiree benefits insiders senior executive officers certain highly compensated employees debtor debtor obtained relief impose reductions retiree benefits health benefits active employees debtor reduced eliminated health benefits active retired employees days date commencement case requires court debtor obtained relief reduces cost obligations collective bargaining agreement retiree plan fund program retiree benefits determine granting relief percentage diminution value obligations compared debtor obligations collective bargaining agreement respect retiree benefits authorizes trustee bankruptcy avoid transfer anticipation bankruptcy benefit insider including certain consultants insiders retained provide services entity debtor grants labor organization creditor status purposes filing proof claim declares filing petition relief operate automatic stay commencement continuation dispute resolution proceeding established collective bargaining agreement commenced debtor filing petition including payment enforcement award settlement proceeding


Summary: Income Equity Act of 2013- Amends the Internal Revenue Code to: (1) deny employers a tax deduction for payments of excessive compensation to any full-time employee (i.e., compensation for services exceeding the greater of 25 times the lowest compensation paid to any other employee or $500,000), and (2) require such employers to file a report with the Secretary of the Treasury on excessive compensation (as defined by this Act) paid to their employees. Defines "compensation" to include wages, salary, deferred compensation, retirement contributions, options, bonuses, property, and other forms of compensation.

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


Summary: Amends the Internal Revenue Code to permit the treatment of certain employer contributions made to public retirement plans as picked up by an employing unit regardless of whether the participating employee is allowed to make an irrevocable election between the application of two alternative benefit formulas involving the same or different levels of employee contributions.

amends internal revenue code permit treatment certain employer contributions public retirement plans employing unit regardless participating employee allowed irrevocable election application alternative benefit formulas involving different levels employee contributions


Summary: Amends the Employee Retirement Income Security Act of 1974 (ERISA) to declare that a qualified preretirement survivor annuity with respect to a participant under a multiemployer plan which becomes insolvent or is terminated shall not be treated as forfeitable solely because the participant has not died as of the date on which the plan became so insolvent or the termination date. (Thus guarantees, in the absence of other disqualifying factors, the payment by the Pension Benefit Guaranty Corporation [PBGC] of a qualified preretirement survivor annuity to a participant of a multiemployer pension plan which becomes insolvent or is terminated.)

amends employee retirement income security act erisa declare qualified survivor annuity respect participant multiemployer plan insolvent terminated shall treated solely participant died date plan insolvent termination date guarantees absence disqualifying factors payment pension_benefit_guaranty_corporation pbgc qualified survivor annuity participant multiemployer pension plan insolvent terminated


Summary:
Part-Time Worker Bill of Rights Act of 2013 - Amends the Internal Revenue Code to extend the large employer health insurance coverage mandate to part-time employees (as well as full-time employees, currently covered).

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

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.

time worker bill rights act amends internal revenue code extend large employer health insurance coverage mandate time employees time employees currently covered amends family medical leave act employee eligible coverage act employee employed months covered employer respect leave requested eliminates requirement current law employee served hours month period leave request 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


Summary: Savings for American Families' Future Act of 2013 - Amends the Internal Revenue Code to: (1) increase the rate of the tax credit for retirement savings contributions, (2) make such credit refundable, and (3) direct the Secretary of the Treasury to pay matching credit amounts into taxpayer retirement accounts.

savings amends internal revenue code increase rate tax credit retirement savings contributions credit refundable direct secretary treasury pay matching credit amounts taxpayer retirement accounts


Summary:
Humphrey-Hawkins 21st Century Full Employment and Training Act of 2013 - Directs the Secretary of Labor to establish a Full Employment National Trust Fund with two separate accounts for: (1) Employment Opportunity Grants to states, local governments, and Indian tribes for job-creating activities in communities whose economy is not at a level of full employment; and (2) Workforce Investment programs.

Directs the Secretary to convene a national employment conference to bring together leaders of small, medium, and large businesses, labor, government, and other parties to discuss employment, with particular attention to structural unemployment and the plight of disadvantaged youth.

Amends the Workforce Investment Act of 1998 to revise member composition requirements for state and local workforce investment boards to include at least 25% of the chief executive officers of minority-serving, community-based organizations.

Amends the Internal Revenue Code to impose a tax on certain covered securities transactions, payable by trading facilities that deal in such transactions.

21st training act directs secretary labor establish separate accounts employment opportunity grants states local governments indian tribes job creating activities communities economy level employment workforce investment programs directs secretary convene national employment conference bring leaders small medium large businesses labor government parties discuss employment particular attention structural unemployment disadvantaged youth amends workforce investment act revise member composition requirements state local workforce investment boards include chief executive officers minority serving community based organizations amends internal revenue code impose tax certain covered securities transactions payable trading facilities deal transactions


Summary:
Humphrey-Hawkins Full Employment and Training Act - Directs the Secretary of Labor to establish a Full Employment National Trust Fund with two separate accounts for: (1) Employment Opportunity Grants to states, local governments, and Indian tribes for job-creating activities in communities whose economy is not at a level of full employment; and (2) Workforce Investment programs.

Establishes arbitration procedures for resolution of disputes for grant recipients. Requires the Secretary of Labor to post a whistleblower hotline on the Department of Labor's website for the public to report noncompliance with the Act's requirements.

Directs the Secretary to convene a national employment conference to bring together leaders of small, medium, and large businesses, labor, government, and other parties to discuss employment, with particular attention to structural unemployment and the plight of disadvantaged youth.

Amends the Workforce Investment Act of 1998 to revise member composition requirements for state and local workforce investment boards to include at least 25% of the chief executive officers of minority-serving, community-based organizations.

Amends the Internal Revenue Code to impose a tax on certain covered securities transactions, payable by trading facilities or purchasers that deal in such transactions.

Requires a transferor with respect to any outbound securities transaction to deduct and withhold a tax equal to the tax imposed on covered securities transactions.

training act directs secretary labor establish separate accounts employment opportunity grants states local governments indian tribes job creating activities communities economy level employment workforce investment programs establishes arbitration procedures resolution disputes grant recipients requires secretary labor post whistleblower hotline department_of_labor website public report noncompliance act requirements directs secretary convene national employment conference bring leaders small medium large businesses labor government parties discuss employment particular attention structural unemployment disadvantaged youth amends workforce investment act revise member composition requirements state local workforce investment boards include chief executive officers minority serving community based organizations amends internal revenue code impose tax certain covered securities transactions payable trading facilities purchasers deal transactions requires transferor respect outbound securities transaction deduct withhold tax equal tax imposed covered securities transactions


Summary: Requires disregard of any hours worked by a firefighter under a qualified trade-of-time arrangement for purposes of any determination relating to federal eligibility for or the amount of any overtime pay.

requires disregard hours worked firefighter qualified trade time arrangement purposes determination relating federal eligibility overtime pay


Summary: Amends the Internal Revenue Code to deny payment of unemployment compensation to employees who are discharged from employment for: (1) being under the influence of, or consuming or otherwise using, alcohol or any controlled substance while performing services for an employer; (2) possessing any controlled substance on the premises of an employer; (3) refusing a request to take a drug test; or (4) testing positive for illegal use of a controlled substance.

amends internal revenue code deny payment unemployment compensation employees discharged employment influence consuming alcohol controlled substance performing services employer possessing controlled substance premises employer refusing request drug test testing positive illegal use controlled substance


Summary:
Opportunity Kindling New Options for Career and Knowledge Seekers Act or Opportunity KNOCKS Act - Amends the Internal Revenue Code and the Federal Unemployment Tax Act to deem approved by the Secretary of Labor any state laws that provide unemployment compensation to an individual for any week while in training, including: (1) any program on a state's eligible training provider list developed under the Workforce Investment Act of 1998, or (2) any coursework necessary to attain a recognized postsecondary credential if that individual is likely to exhaust his or her regular unemployment compensation.

Defines "recognized postsecondary credential" as a credential consisting of an industry-recognized certificate, a certificate of completion of an apprenticeship, or an associate or baccalaureate degree.

Amends the Federal-State Extended Unemployment Compensation Act of 1970 and the Supplemental Appropriations Act, 2008 to authorize a state unemployment compensation agency to elect to approve job training or educational programs for purposes of an individual receiving extended or emergency unemployment compensation while in training.

knowledge seekers act opportunity act amends internal revenue code deem approved secretary labor state laws provide unemployment compensation individual week training including program state eligible training provider list developed workforce investment act coursework necessary attain recognized postsecondary credential individual likely exhaust regular unemployment compensation defines recognized postsecondary credential credential consisting industry recognized certificate certificate completion apprenticeship associate baccalaureate degree amends federal-state_extended_unemployment_compensation_act supplemental appropriations act authorize state unemployment compensation agency elect approve job training educational programs purposes individual receiving extended emergency unemployment compensation training


Summary: Health Freedom for Seniors Act - Amends the Internal Revenue Code to allow tax-free transfers of required distributions after age 70 1/2 from an individual retirement account (IRA) and other tax-exempt retirement accounts to a health savings account.  Exempts such transfers from the excise tax on excess contributions to tax-favored accounts and annuities.

health freedom seniors act amends internal revenue code allow tax free transfers required distributions age individual retirement account ira tax exempt retirement accounts health savings account exempts transfers excise tax excess contributions tax favored accounts annuities


Summary: SAFE ID Act of 2013 - Amends the Internal Revenue Code to require the use of a taxpayer identification number, in lieu of a social security number, in reporting wages of employees.

safe act amends internal revenue code require use taxpayer identification number lieu social security number reporting wages employees


Summary: Amends the Internal Revenue Code to increase from $50,000 to $375,000 the amount of employer-provided group term life insurance that an employee can exclude from gross income. Indexes the $375,000 amount for inflation for taxable years beginning after 2013.

amends internal revenue code increase employer provided group term life insurance employee exclude gross income indexes inflation taxable years beginning


Summary:
Public Employee Pension Transparency Act - Amends the Internal Revenue Code to deny tax benefits relating to bonds issued 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 a report for each plan year beginning on or after January 1, 2014, 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 60 plan years of the cash flows associated with the current plan liability, (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, (8) a statement of the amount of pension obligation bonds outstanding, and (9) a statement of the current cost of the plan for the plan year.

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.

Exempts the United States from liability for any future shortfall in any state or local government employee pension plan.

public employee pension transparency act amends internal revenue code deny tax benefits relating bonds issued 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 report plan year beginning january setting forth schedule funding status plan schedule contributions plan sponsor plan year alternative projections plan years cash flows associated current plan liability 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 statement current cost plan plan year directs secretary develop model reporting statements create maintain public website searchable capabilities purposes posting plan information required act exempts united_states liability future shortfall state local government employee pension plan


Summary: Fighting for American Jobs Act of 2013 - Directs each federal agency that provides contracts, grants, loans, or loan guarantees to businesses to require, as a condition of such assistance, that such businesses provide annually information on: (1) the number of employees employed in the United States and its territories and possessions and the number employed outside the United States, as well as wage information on U.S. employees; and (2) the percentage of the workforce that has been laid off or forced to resign during the preceding year. Prohibits, until the situation is corrected, subsequent federal assistance to businesses that lay off a greater percentage of workers in the United States and its territories and possessions than in other countries.

fighting american jobs act directs federal agency provides contracts grants loans loan guarantees businesses require condition assistance businesses provide annually information number employees employed united_states territories possessions number employed outside united_states wage information employees percentage workforce laid forced preceding year prohibits situation corrected subsequent federal assistance businesses lay greater percentage workers united_states territories possessions countries


Summary:
Automatic IRA Act of 2013 - Amends the Internal Revenue Code to: (1) require certain employers who do not maintain qualifying 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 their opportunity to participate in an automatic IRA arrangement and to provide participants with an annual statement setting forth payments, earnings, value, and other specified information; (3) impose a penalty on employers who fail to provide eligible employees access to an automatic IRA arrangement; (4) establish an Automatic IRA Advisory Group to make recommendations regarding investment options; (5) allow employers who do not have more than 100 employees a tax credit for costs associated with establishing an automatic IRA arrangement; and (6) increase the dollar limitation on the tax credit for small employer pension plan startup costs.

Requires the Secretary and the Secretary of Labor to jointly conduct feasibility studies on: (1) extending spousal consent requirements to automatic IRA arrangements; (2) automatically transferring amounts saved by employees in retirement bonds into alternative, private sector, diversified investments when employees' automatic IRA balances reach a certain dollar level; (3) using investment data to notify individuals with multiple small balance retirement accounts of consolidation options; and (4) using investment arrangements associated with automatic IRAs to assist in addressing the problem of abandoned accounts.

Directs the Secretaries to prescribe administrative guidance for the use of multiple employer plans.

automatic ira act amends internal revenue code require certain employers maintain qualifying 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 opportunity participate automatic ira arrangement provide participants annual statement setting forth payments earnings value specified information impose penalty employers fail provide eligible employees access automatic ira arrangement establish automatic ira advisory group recommendations investment options allow employers employees tax credit costs associated establishing automatic ira arrangement increase dollar limitation tax credit small employer pension plan startup costs requires secretary secretary labor jointly conduct feasibility studies extending spousal consent requirements automatic ira arrangements automatically transferring amounts saved employees retirement bonds alternative private sector diversified investments employees automatic ira balances reach certain dollar level investment data notify individuals multiple small balance retirement accounts consolidation options investment arrangements associated automatic iras assist addressing problem abandoned accounts directs secretaries prescribe administrative guidance use multiple employer plans


Summary: Amends the Employee Retirement Income and Security Act of 1974 (ERISA) to exclude appraisers of employee stock ownership plans (ESOPs) from the meaning of a fiduciary subject to ERISA.

amends employee retirement income security act erisa exclude appraisers employee stock ownership plans esops meaning fiduciary subject erisa


Summary:
Paid Vacation Act - 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:
Retirement Plan Simplification and Enhancement Act of 2013 - Amends the Internal Revenue Code (IRC) to repeal the 10% cap on the qualified percentage of an employee's compensation as the standard for an employer's contribution to an automatic cash or deferred contribution arrangement under the alternative method for meeting nondiscrimination requirements.

Prescribes criteria for an alternative method for qualified secure deferral arrangements (under a qualified profit-sharing or stock bonus plan, a rural cooperative plan, or a "pre-ERISA" money purchase plan established before enactment of the Employee Retirement Income Security Act of 1974 [ERISA]) to meet the nondiscrimination requirement that the actual deferral percentage for eligible highly compensated employees for the plan year bears a relationship, meeting specified criteria, to the actual deferral percentage for all other eligible employees for the preceding plan year.

Allows an eligible employer a secure deferral arrangement credit against the income tax of 10% of all contributions under a secure deferral arrangement made during the plan year by or on behalf of employees other than highly compensated employees.

Revises the period of service requirements for a qualified cash or deferred arrangement to cover long-term part-time employees working at least 3 consecutive 12-month periods during each of which the employee has at least 500 hours of service.

Requires separate application of the rules for a top-heavy defined benefit plan (whose the present value of the accrued benefits [PVAB] for the highly-paid key employees exceeds 60% of the PVAB for all employees) to any defined contribution plan covering part-time employees who do not meet age and service requirements.

Revises the tax credit for an applicable percentage of up to $2,000 of an individual's qualified retirement savings contributions for the taxable year. Doubles the credit if the taxpayer consents that the Secretary pay it into a designated retirement account. Limits contributions to $500, with annual increases up to $1,500 (adjusted for inflation) after 2023.

Amends title VII (Administration) of the Social Security Act to direct the Commissioner of Social Security to prepare: (1) a financial reference handbook for distribution to an individual applying for the first time for benefits under title II (Old-Age, Survivors, and Disability Insurance) (OASDI), and (2) a retirement readiness checklist for inclusion in an individual's annual Social Security account statement.

Amends the IRC to allow adoption of a qualified plan by the due date (including extensions) for filing the federal income tax return for the employer's taxable year.

Revises the dollar limitation on the tax credit for small employer pension plan startup costs for each of the first three credit years to allow the greater of $500 or the lesser of: (1) $5,000; or (2) $250 for each employee eligible to participate in the eligible employer plan who is not a highly compensated employee.

Directs the Secretaries of the Treasury and of Labor to prescribe administrative guidance establishing conditions allowing the use of a multiple employer plan.

Directs the Government Accountability Office (GAO) to study the feasibility and desirability of extending the application of spousal consent requirements to defined contribution plans to which they do not currently apply.

Amends ERISA to authorize an employee benefit plan to allow a named fiduciary, or a fiduciary designated by a named fiduciary, to appoint an annuity administrator for an individual account plan.

Directs the Secretary of the Treasury to issue final regulations stating that any specified age or service condition (or combination of such conditions) with respect to a lifetime income investment under a defined contribution plan shall be disregarded in determining whether the lifetime income investment is currently available for distribution to the employee.

Amends the IRC to allow an Individual Retirement Account (IRA) to be invested in a life insurance contract rolled over to an IRA from a qualified retirement plan if the contract provides only incidental death benefits.

 Declares that a trust forming part of a defined contribution plan shall not be treated as failing to constitute a qualified trust solely by reason of allowing after a certain date as portable lifetime income options: (1) qualified distributions of a lifetime income investment, or (2) distributions of a lifetime income investment in the form of a qualified plan distribution annuity contract.

Requires the Pension Benefit Guaranty Corporation (PBGC) to establish a Lost Pension Plan Registry database to record: (1) any change in a pension plan's name, (2) any change in the name or address of the plan administrator, (3) the termination of the plan, or (4) the merger or consolidation of the plan with any other plan or its division into two or more plans. Requires publication of the Registry on the PBGC website.

Exempts from mandatory minimum plan distributions an employee whose aggregate retirement savings do not exceed $100,000.

Directs the Secretary of the Treasury to modify the Employee Plans Compliance Resolution System to correct plan loan, minimum distribution, and other errors.

Amends the IRC to allow matching contributions or nonelective contributions (safe harbor contributions) to satisfy certain requirements even though they are funded in whole or in part by forfeitures.

Amends ERISA to specify the meaning of a substantial cessation of operations by an employer with respect to liability for termination of single-employer plans under a distress termination or a termination by a corporation.

Amends the IRC to declare that an organization otherwise eligible to participate in a church plan shall not be aggregated with another such organization and treated as a single employer with it unless: (1) one organization provides directly or indirectly at least 80% of the operating funds for the other one during the recipient's preceding tax year, and (2) there is a degree of common management or supervision between the organizations.

Preempts any state law relating to wage, salary, or payroll payment, collection, deduction, garnishment, assignment, or withholding which would directly or indirectly prohibit or restrict the inclusion in any church plan of an automatic contribution arrangement.

Excludes from gross income for income tax purposes amounts attributable to transfers of and mergers of church plans that are maintained by the same church or convention or association of churches.

Allows church plans and their supporting organizations to invest plan assets in a group trust (as defined by Internal Revenue Service Revenue Rulings). Revises the prohibition against discrimination in favor of highly compensated employees by contributions or benefits provided under qualified pension, profit-sharing, and stock bonus plans. Extends certain protections to older, longer service participants in defined benefit plans.

Requires the Secretary of Labor, the Secretary of the Treasury, and the PBGC to review and report to the appropriate congressional committees on the reporting and disclosure requirements of ERISA applicable to pension plans and of the IRC applicable to qualified retirement plans.

Directs the Secretaries of Labor and of the Treasury to adopt final regulations allowing, but not requiring, a plan to consolidate into a single notice two or more of the notices required by ERISA, the IRC, and related regulations.

Directs the Secretary of Labor to modify specified regulations under ERISA to allow, but not require, a plan administrator, in the case of a designated investment alternative that contains a mix of asset classes, to use as a benchmark a blend of different broad-based securities market indices if the blend meets certain criteria.

Amends the IRC to treat as an eligible rollover distribution any direct trustee-to-trustee transfer of a portion of a distribution from a deceased employee's eligible retirement plan to a plan or annuity of a designated beneficiary who is not the employee's surviving spouse.

Revises the meaning of "eligible deferred compensation plan" to eliminate the requirement that the deferral agreement be entered into before the first day of the month in which the compensation will be deferred. Requires only that the agreement be entered into before the compensation is currently available to the individual in question.

Amends both the IRC and ERISA to require a plan administrator to account separately for 50% of plan benefits and not distribute them during a 90-day segregation period (which may be extended) if the administrator is notified by a participant's spouse or former spouse that benefits payable to the participant are a subject of a pending domestic relations action.

Amends ERISA to authorize the Secretary to assess a civil penalty against any plan administrator of up to $100 a day from the date of the administrator's failure or refusal to provide required information to prospective alternative payees (or a representative or the Secretary) under a domestic relations order.

Amends the Railroad Retirement Act of 1974 (RRA) to eliminate for widows, surviving divorced wives, or surviving divorced mothers of a deceased railroad employee eligible for annuities the requirement of a current connection with the railroad industry.

Permits divorced spouses, widows, and widowers of a deceased railroad employee to marry after age 60 without penalty for annuity purposes under RRA.

Repeals the requirement that, in order to treat the disposable retired pay of a retired Armed Forces member as property of the member and his or her spouse, a court have jurisdiction over the member by reason of: (1) his or her residence, other than because of military assignment, in the court's territorial jurisdiction; (2) his or her domicile in the court's territorial jurisdiction; or (3) his or her consent to the court's jurisdiction.

Requires the Secretary concerned to make child support, alimony, or property settlement payments to a spouse or former spouse of a retired member of the Armed Forces, if the member's disposable retired pay is reduced for specified reasons including a waiver in order to receive active duty or military reserve compensation, in the amount of the lesser of: (1) the amount payable under the final court order from the disposable retired pay (determined without regard to such reductions), or (2) 100% of the disposable retired pay (determined after such reductions).

Entitles to specified survivor annuities under the Civil Service Retirement System (CSRS) widows, widowers, and former spouses of federal employees who die after separation from the service but before establishing a valid claim for a deferred annuity.

Requires payments to a federal employee's former spouse of certain retirement benefits under CSRS or the Federal Employees Retirement System (FERS) according to the terms of a court decree, court order, property settlement, or similar process.

Amends the IRC to establish in the Internal Revenue Service (IRS) an Office of the Participant and Plan Sponsor Advocate.

retirement plan simplification enhancement act amends internal revenue code irc repeal cap qualified percentage employee compensation standard employer contribution automatic cash deferred contribution arrangement alternative method meeting nondiscrimination requirements prescribes criteria alternative method qualified secure deferral arrangements qualified profit sharing stock bonus plan rural cooperative plan pre erisa money purchase plan established enactment employee retirement income security act erisa meet nondiscrimination requirement actual deferral percentage eligible highly compensated employees plan year bears relationship meeting specified criteria actual deferral percentage eligible employees preceding plan year allows eligible employer secure deferral arrangement credit income tax contributions secure deferral arrangement plan year behalf employees highly compensated employees revises period service requirements qualified cash deferred arrangement cover long term time employees working consecutive month periods employee hours service requires separate application rules heavy defined benefit plan present value accrued benefits highly paid key employees exceeds employees defined contribution plan covering time employees meet age service requirements revises tax credit applicable percentage individual qualified retirement savings contributions taxable year doubles credit taxpayer consents secretary pay designated retirement account limits contributions annual increases adjusted inflation amends title vii administration social security act direct commissioner social_security prepare financial reference handbook distribution individual applying time benefits title old age survivors disability_insurance oasdi retirement readiness checklist inclusion individual annual social_security account statement amends irc allow adoption qualified plan date including extensions filing federal income tax return employer taxable year revises dollar limitation tax credit small employer pension plan startup costs credit years allow greater lesser employee eligible participate eligible employer plan highly compensated employee directs secretaries treasury labor prescribe administrative guidance establishing conditions allowing use multiple employer plan directs government_accountability_office gao study feasibility desirability extending application spousal consent requirements defined contribution plans currently apply amends erisa authorize employee benefit plan allow named fiduciary fiduciary designated named fiduciary appoint annuity administrator individual account plan directs secretary treasury issue final regulations stating specified age service condition combination conditions respect lifetime income investment defined contribution plan shall disregarded determining lifetime income investment currently available distribution employee amends irc allow individual retirement account ira invested life insurance contract rolled ira qualified retirement plan contract provides incidental death benefits declares trust forming defined contribution plan shall treated failing constitute qualified trust solely reason allowing certain date portable lifetime income options qualified distributions lifetime income investment distributions lifetime income investment form qualified plan distribution annuity contract requires pension benefit guaranty corporation pbgc establish lost pension plan registry database record change pension plan change address plan administrator termination plan merger consolidation plan plan division plans requires publication registry pbgc website exempts mandatory minimum plan distributions employee aggregate retirement savings exceed directs secretary treasury modify employee plans compliance resolution system correct plan loan minimum distribution errors amends irc allow matching contributions nonelective contributions safe harbor contributions satisfy certain requirements funded forfeitures amends erisa specify meaning substantial cessation operations employer respect liability termination single employer plans distress termination termination corporation amends irc declare organization eligible participate church plan shall aggregated organization treated single employer organization provides directly indirectly operating funds recipient preceding tax year degree common management supervision organizations preempts state law relating wage salary payroll payment collection deduction garnishment assignment withholding directly indirectly prohibit restrict inclusion church plan automatic contribution arrangement excludes gross income income tax purposes amounts attributable transfers mergers church plans maintained church convention association churches allows church plans supporting organizations invest plan assets group trust defined internal_revenue_service_revenue_rulings revises prohibition discrimination favor highly compensated employees contributions benefits provided qualified pension profit sharing stock bonus plans extends certain protections older longer service participants defined benefit plans requires secretary labor secretary treasury pbgc review report appropriate congressional committees reporting disclosure requirements erisa applicable pension plans irc applicable qualified retirement plans directs secretaries labor treasury adopt final regulations allowing requiring plan consolidate single notice notices required erisa irc related regulations directs secretary labor modify specified regulations erisa allow require plan administrator case designated investment alternative contains mix asset classes use benchmark blend different broad based securities market indices blend meets certain criteria amends irc treat eligible rollover distribution direct trustee trustee transfer portion distribution deceased employee eligible retirement plan plan annuity designated beneficiary employee surviving spouse revises meaning eligible deferred compensation plan eliminate requirement deferral agreement entered day month compensation deferred requires agreement entered compensation currently available individual question amends irc erisa require plan administrator account separately plan benefits distribute day segregation period extended administrator notified participant spouse spouse benefits payable participant subject pending domestic relations action amends erisa authorize secretary assess civil penalty plan administrator day date administrator failure refusal provide required information prospective alternative payees representative secretary domestic relations order amends railroad retirement act eliminate widows surviving divorced surviving divorced mothers deceased railroad employee eligible annuities requirement current connection railroad industry permits divorced spouses widows widowers deceased railroad employee marry age penalty annuity purposes repeals requirement order treat disposable retired pay retired armed_forces member property member spouse court jurisdiction member reason residence military assignment court territorial jurisdiction domicile court territorial jurisdiction consent court jurisdiction requires secretary concerned child support property settlement payments spouse spouse retired member armed_forces member disposable retired pay reduced specified reasons including waiver order receive active duty military reserve compensation lesser payable final court order disposable retired pay determined regard reductions disposable retired pay determined reductions entitles specified survivor annuities civil_service_retirement_system csrs widows widowers spouses federal employees die separation service establishing valid claim deferred annuity requires payments federal employee spouse certain retirement benefits csrs federal_employees_retirement_system fers according terms court decree court order property settlement similar process amends irc establish internal_revenue_service irs plan sponsor advocate


Summary:
Charitable Pension Flexibility Act of 2013 - Amends the Pension Protection Act of 2006, as amended by the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010, to allow the sponsor of a multiple-employer defined benefit pension plan to elect for a plan to cease to be treated as an eligible charity plan for plan years beginning after December 31, 2013. Permits revocation of such an election, however, only with the consent of the Secretary of the Treasury.

Allows a plan sponsor also to elect to apply specified requirements with respect to the shortfall amortization base in minimum funding standards for such plans.

charitable pension flexibility act amends pension protection act amended allow sponsor multiple employer defined benefit pension plan elect plan cease treated eligible charity plan plan years beginning december permits revocation election consent secretary treasury allows plan sponsor elect apply specified requirements respect shortfall amortization base minimum funding standards plans


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:
Helping Individuals Return to Employment Act or HIRE Act - Authorizes the Secretary of Labor to award competitive grants to eligible entities to hire unemployed individuals age 16 and older to perform a minimum of 20 hours per week of work to benefit certain communities, including activities such as public works, beautification, historic restoration, tutoring, and adult education.

Restricts such grants to eligible entities located in or primarily serving in a community designated either as a renewal community, an empowerment zone, or a historically underutilized business zone (HUBZone), if the unemployment rate in the area is higher than 7% during the 3-month period preceding award of the grant.

Requires that priority in the award of grants be given to individuals who have been unemployed for more than a year.

Prescribes certain grant limitations.

helping individuals return employment act secretary labor award competitive grants eligible entities hire unemployed individuals age older perform minimum hours week work benefit certain communities including activities public works historic restoration tutoring adult education restricts grants eligible entities located primarily serving community designated renewal community empowerment zone historically underutilized business zone hubzone unemployment rate area higher month period preceding award grant requires priority award grants given individuals unemployed year prescribes certain grant limitations


Summary:
Veterans Pension Protection Act - Provides that if a veteran eligible for a pension for service or for a non-service-connected disability, or the spouse of such veteran, disposes of a resource that was part of such veteran's estate for less than its fair market value within three years before applying for such pension, then the Secretary of Veterans Affairs (VA) shall deny or discontinue the pension payment for months beginning on the date of such disposition and ending when the uncompensated value of such resource is reached. Provides the same denial or discontinuance in the case of a veteran eligible for an increased pension payment on account of a child, unless the Secretary determines that such denial or discontinuance would work an undue hardship.

Applies the same denial or discontinuance, with the same undue hardship exception, in the case of: (1) a veteran's surviving spouse who disposes of a covered resource for less than fair market value within such period, and (2) an increased pension for such spouse on account of a child.

Requires the Secretary, at the time a veteran, surviving spouse, or child applies for such a pension, to: (1) inform the individual of such requirements, and (2) obtain information to determine whether a period of ineligibility for such payments will be required.

Requires annual reports from the Secretary, through 2018, on the administration of this Act.

act provides veteran eligible pension service non service connected disability spouse veteran disposes resource veteran estate fair market value years applying pension secretary veterans_affairs shall deny discontinue pension payment months beginning date disposition ending uncompensated value resource reached provides denial discontinuance case veteran eligible increased pension payment account child secretary determines denial discontinuance work undue hardship applies denial discontinuance undue hardship exception case veteran surviving spouse disposes covered resource fair market value period increased pension spouse account child requires secretary time veteran surviving spouse child applies pension inform individual requirements obtain information determine period ineligibility payments required requires annual reports secretary administration act


Summary: Jumpstarting Our Business Sector Act of 2013 - Amends the Internal Revenue Code to: (1) eliminate the corporate income tax and the alternative minimum tax (AMT) on corporations in taxable years beginning after 2013; (2) exclude net capital gain from gross income; (3) extend for three years the increased depreciation allowance (bonus depreciation), the 100% expensing allowance for business assets, and the election to accelerate the AMT tax credit in lieu of bonus depreciation; and (4) repeal the estate, gift, and generation-skipping transfer taxes.

business sector act amends internal revenue code eliminate corporate income tax alternative minimum tax amt corporations taxable years beginning exclude net capital gain gross income extend years increased depreciation allowance bonus depreciation expensing allowance business assets election accelerate amt tax credit lieu bonus depreciation repeal estate gift generation skipping transfer taxes


Summary:
Earned Retiree Healthcare Benefits Protection Act of 2013 - 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.

Establishes the Emergency Retiree Health Loan Guarantee Program. Authorizes the Program to guarantee loans provided by private financial institutions to assist plan sponsors in meeting benefit restoration obligations under this Act. Terminates loan guarantee authority on December 31, 2019.

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 establishes emergency retiree health loan guarantee program authorizes program guarantee loans provided private financial institutions assist plan sponsors meeting benefit restoration obligations act terminates loan guarantee authority december authorizes secretary assess civil penalties violations act


Summary:
Ending Unemployment Payments to Jobless Millionaires Act of 2013 - 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:
Tax Parity for Health Plan Beneficiaries Act of 2013 - Amends the Internal Revenue Code to: (1) exclude from an employee's gross income employer-provided accident and health plan benefits extended to a domestic partner or non-dependent, non-spouse beneficiary eligible to receive such benefits under an employer plan (i.e., "eligible beneficiary"); (2) exempt such benefits paid to eligible beneficiaries from otherwise applicable employment and unemployment taxes; (3) allow self-employed individuals a tax deduction for the health insurance costs of their eligible beneficiaries; (4) allow tax-exempt voluntary employees' beneficiary associations to provide sick and accident benefits to the domestic partners and non-dependent, non-spouse beneficiaries of their members; (5) allow reimbursement of the medical expenses of an eligible beneficiary from a health savings account (HSA); and (6) extend tax-exempt medical benefits to the eligible beneficiaries of retired employees

Directs the Secretary of the Treasury to provide guidance relating to reimbursements from a flexible spending arrangement and a health reimbursement arrangement attributable to an eligible beneficiary as defined by this Act.

tax parity health plan beneficiaries act amends internal revenue code exclude employee gross income employer provided accident health plan benefits extended domestic partner non dependent non spouse beneficiary eligible receive benefits employer plan eligible beneficiary exempt benefits paid eligible beneficiaries applicable employment unemployment taxes allow self employed individuals tax deduction health insurance costs eligible beneficiaries allow tax exempt voluntary employees beneficiary associations provide sick accident benefits domestic partners non dependent non spouse beneficiaries members allow reimbursement medical expenses eligible beneficiary health savings account hsa extend tax exempt medical benefits eligible beneficiaries retired employees directs secretary treasury provide guidance relating reimbursements flexible spending arrangement health reimbursement arrangement attributable eligible beneficiary defined act


Summary:
Flexibility for Working Families Act - Authorizes an employee to request from an employer a temporary or permanent change in the terms or conditions of the employee's employment if the request relates to: (1) the number of hours the employee is required to work, (2) the times when the employee is required to work or be on call for work, (3) where the employee is required to work, or (4) the amount of notification the employee receives of work schedule assignments. Sets forth certain employer duties with respect to such requests.

Makes it unlawful for an employer to interfere with any rights provided to an employee under this Act. Authorizes an employee to file a complaint with the Secretary of Labor for any violations of such rights. Provides for the investigation and assessment of civil penalties or the award of relief for alleged violations, including the review in federal courts of appeal of orders of the Secretary.

Requires the Secretary and certain federal agency administrative officers to provide information and technical assistance to employers, labor organizations, and the general public regarding compliance with this Act.

Requires the Administrator of the Wage and Hour Division of the Department of Labor to issue guidance on compliance with the Fair Labor Standards Act that provides a flexible work environment through changes in employee terms and conditions of employment provided in this Act.

Applies the requirements of this Act to certain classes of employees, including employees of the Government Accountability Office (GAO) and the Library of Congress.

flexibility working families act authorizes employee request employer temporary permanent change terms conditions employee employment request relates number hours employee required work times employee required work work employee required work notification employee receives work schedule assignments sets forth certain employer duties respect requests makes unlawful employer interfere rights provided employee act authorizes employee file complaint secretary labor violations rights provides investigation assessment civil penalties award relief alleged violations including review federal courts appeal orders secretary requires secretary certain federal agency administrative officers provide information technical assistance employers labor organizations general public compliance act requires administrator wage hour division department_of_labor issue guidance compliance fair labor standards act provides flexible work environment changes employee terms conditions employment provided act applies requirements act certain classes employees including employees government_accountability_office gao library_of_congress


Summary: Small Business Job Protection Act of 2013 - Amends the Internal Revenue Code, as amended by the Patient Protection and Affordable Care Act, to redefine "applicable large employer," for purposes of the mandate requiring employers to provide health insurance for their employees, to mean an employer with at least 100 full-time employees (currently, 50).

small business job protection act amends internal revenue code amended patient_protection affordable care act redefine applicable large employer purposes mandate requiring employers provide health insurance employees mean employer time employees currently


Summary: Airline Pilot Pension Fairness Act - Amends the Employee Retirement Income Security Act of 1974 (ERISA), with regard to both single-employer and multiemployer plan guaranteed benefits, to require the Pension Benefit Guaranty Corporation (PBGC), in the case of commercial airline pilots required by Federal Aviation Administration (FAA) regulation to retire before age 65, to compute the actuarial value of monthly benefits in the form of a life annuity commencing at the required retirement age.

fairness act amends employee retirement income security act erisa regard single employer multiemployer plan guaranteed benefits require pension_benefit_guaranty_corporation pbgc case commercial airline pilots required federal_aviation_administration faa regulation retire age compute actuarial value monthly benefits form life annuity commencing required retirement age


Summary: Amends the Internal Revenue Code to waive minimum distribution requirements for tax-exempt retirement plans for calendar years 2013 and 2014.

amends internal revenue code waive minimum distribution requirements tax exempt retirement plans calendar years


Summary:
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Streamlining Claims Processing for Federal Contractor Employees Act - Transfers authority from the Government Accountability Office (GAO) to the Department of Labor for processing claims for wages due to laborers and mechanics hired by contractors on public works projects.

measure amended introduced summary version repeated streamlining claims processing federal contractor employees act transfers authority government_accountability_office gao department_of_labor processing claims wages laborers mechanics hired contractors public works projects


Summary: Amends the Internal Revenue Code, with respect to the employer mandate to provide employees with minimum essential health care coverage, to provide that seasonal employees of an employer subject to such mandate shall not be taken into account in determining whether such employer is an applicable large employer for purposes of the mandate.

amends internal revenue code respect employer mandate provide employees minimum essential health care coverage provide seasonal employees employer subject mandate shall taken account determining employer applicable large employer purposes mandate


Summary:
Permanently Ending Receipt by Prisoners Act - Amends title III (Grants to States for Unemployment Compensation Administration) of the Social Security Act to require the state agency charged with administering a state's unemployment compensation law to seek from the Commissioner of Social Security, and through additional appropriate means, information necessary to carry out any provision of that law which renders ineligible for regular compensation, because he or she is unable to satisfy work requirements, any individual confined in a jail, prison, or other penal institution or correctional facility for conviction of a criminal offense.

Directs the Secretary of Labor to notify any state whose unemployment compensation agency fails to comply substantially with such requirements that further payments (for unemployment benefits) will not be made to the state until there is no longer any such failure.

prisoners act amends title iii grants states unemployment compensation administration social security act require state agency charged administering state unemployment compensation law seek commissioner_of_social_security additional appropriate means information necessary carry provision law renders ineligible regular compensation unable satisfy work requirements individual confined jail prison penal institution correctional facility conviction criminal offense directs secretary labor notify state unemployment compensation agency fails comply substantially requirements payments unemployment benefits state longer failure


Summary:
Nuclear Workers Compensation Act - 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.

nuclear workers compensation act 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:
Coal Healthcare and Pensions Protection Act of 2013 - Amends the Surface Mining Control and Reclamation Act of 1977 to address potential shortages in the Multiemployer Health Benefit Plan for payment of health care benefits to retired coal miners by expanding the eligible uses of interest transferable to the plan from the Abandoned Mine Reclamation Fund, and supplemental payments from the General Fund of the Treasury.

Requires calculation of such amount by taking into account only those beneficiaries who are actually enrolled in the plan as of enactment of this Act, as well as those retirees whose health benefits, payable directly by an employer in the bituminous coal industry under a coal wage agreement as a result of a bankruptcy proceeding commenced in 2012, would be denied or reduced.

Requires the Secretary of the Treasury to transfer to the trustees of the 1974 United Mine Workers of America (UMWA) Pension Plan a certain additional amount of funds, to pay pension benefits required under that plan, if the $490 million limitation on certain transfers to the UMWA Combined Benefit Fund and distributions to states and Indian tribes exceeds the aggregate amount required to be transferred to them.

 Amends the Internal Revenue Code to prescribe a special rule that employer contributions to an employees' trust or annuity benefit plan providing supplemental benefits solely to participants in a pension plan are neither deductible nor nondeductible as such from the employer's gross income. Subjects such contributions, on the other hand, to deduction as an allowable trade or business expense.

Treats a trust holding the assets of such a pension benefit plan as a tax-exempt organization.

Excludes from taxable wages any payments made to, or on behalf of, an employee or his or her beneficiary under such a plan.

amends surface mining control reclamation act address potential shortages multiemployer_health_benefit_plan payment health care benefits retired coal miners expanding eligible uses interest transferable plan abandoned_mine_reclamation_fund supplemental payments general_fund_of_the_treasury requires calculation taking account beneficiaries actually enrolled plan enactment act retirees health benefits payable directly employer bituminous coal industry coal wage agreement result bankruptcy proceeding commenced denied reduced requires secretary treasury transfer trustees united_mine_workers_of_america umwa pension plan certain additional funds pay pension benefits required plan million limitation certain transfers distributions states indian tribes exceeds aggregate required transferred amends internal revenue code prescribe special rule employer contributions employees trust annuity benefit plan providing supplemental benefits solely participants pension plan deductible nondeductible employer gross income subjects contributions hand deduction allowable trade business expense treats trust holding assets pension benefit plan tax exempt organization excludes taxable wages payments behalf employee beneficiary plan


Summary: Help Kids Save for College Act of 2013 - Amends the Internal Revenue Code to exclude from the gross income of an employee amounts, up to $1,000, paid by an employer to a qualified college savings assistance plan for a designated beneficiary.

help kids save college act amends internal revenue code exclude gross income employee amounts paid employer qualified college savings assistance plan designated beneficiary


Summary: Forty Hours is Full Time Act of 2013 - Amends the Internal Revenue Code, with respect to the employer mandate to provide health care coverage, to: (1) modify the formula for calculating the number of full-time employees employed by an applicable large employer subject to the mandate; and (2) define a "full-time employee" as an employee who is employed on average at least 40 hours per week (currently, 30 hours).

hours time act amends internal revenue code respect employer mandate provide health care coverage modify formula calculating number time employees employed applicable large employer subject mandate define time employee employee employed average hours week currently hours


Summary: Small Business Relief and Job Creation Act - 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 100 full-time employees during the preceding taxable year a work opportunity tax credit for hiring unemployed individuals as full-time employees (at least 30 hours per week) during 2014 or 2015. Doubles the rate of such credit for employers located in counties with high unemployment rates.

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


Summary:
Emergency Unemployment Compensation Extension Act of 2013 - Amends the Supplemental Appropriations Act, 2008 to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before January 1, 2015.

 Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until December 31, 2014, requirements that federal payments to states cover 100% of EUC.

 Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and June 30, 2015, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

 Amends the FSEUCA of 1970 to postpone similarly from December 31, 2013, to December 31, 2014, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula.

 Amends the Supplemental Appropriations Act, 2008 to appropriate funds out of the employment security administration account through FY2015 to assist states in providing reemployment and eligibility assessment activities.

 Amends the Railroad Unemployment Insurance Act to extend through December 31, 2014, the temporary increase in extended unemployment benefits.

emergency unemployment compensation extension act amends supplemental appropriations act extend emergency unemployment compensation euc payments eligible individuals weeks employment ending january amends assistance unemployed workers struggling families act extend december requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act june prohibition federal-state_extended_unemployment_compensation_act fseuca federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends fseuca postpone similarly december december termination period state determine indicators according specified temporary substitutions formula amends supplemental appropriations act appropriate funds employment security administration account fy2015 assist states providing reemployment eligibility assessment activities amends railroad_unemployment_insurance_act extend december temporary increase extended unemployment benefits


Summary:
Small Business Efficiency Act - Amends the Internal Revenue Code to treat professional employer organizations (PEOs), certified by the Internal Revenue Service (IRS), as employers for employment tax purposes (thus allowing such PEOs to pay wages and collect and remit payroll taxes on behalf of an employer).

Sets forth IRS certification requirements for PEOs, including financial review and reporting requirements. Requires a PEO to post a bond each year, up to $1 million, to guarantee payment of employment taxes.

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


Summary:
Protecting Volunteer Firefighters and Emergency Responders Act - Amends the Internal Revenue Code to provide that a qualified emergency services volunteer shall not be counted in determining the number of full-time employees of an employer for the purpose of shared responsibility requirements for employers with respect to health coverage under the Patient Protection and Affordable Care Act.

 Defines "qualified emergency services volunteer" as a bona fide volunteer performing fire fighting and prevention services, emergency medical services, or ambulance services.

protecting volunteer firefighters emergency responders act amends internal revenue code provide qualified emergency services volunteer shall counted determining number time employees employer purpose shared responsibility requirements employers respect health coverage patient_protection affordable care act defines qualified emergency services volunteer bona fide volunteer performing fire fighting prevention services emergency medical services ambulance services


Summary: Amends the Internal Revenue Code to extend through 2014 the equalization of the exclusion from gross income for employer-provided mass transit and parking benefits.

amends internal revenue code extend equalization exclusion gross income employer provided mass transit parking benefits


Summary:
American Unemployed Worker Investment Act of 2013 - Amends the Internal Revenue Code to allow a small business employer (i.e., an employer that employs more than 10 but fewer than 25 full-time employees throughout the taxable year) a work opportunity tax credit for hiring a qualified unemployment compensation recipient. Allows the first $10,000 of wages paid to such a recipient to be taken in account for purposes of such credit.

Defines "qualified unemployment compensation recipient" as any individual who is certified as: (1) not being a student for at least six months during the one-year period ending on the hiring date, (2) being in receipt of unemployment compensation on the hiring date, and (3) having a hiring date during the two-year period which begins on the enactment of this Act.

Denies such credit unless: (1) the qualified unemployment compensation recipient is employed for not less than 35 hours per week for not less than 1 year, and (2) the number of full-time employees of the employer receiving such credit is increased by 1 for at least 1 year.

amends internal revenue code allow small business employer employer employs fewer time employees taxable year work opportunity tax credit hiring qualified unemployment compensation recipient allows wages paid recipient taken account purposes credit defines qualified unemployment compensation recipient individual certified student months year period ending hiring date receipt unemployment compensation hiring date having hiring date year period begins enactment act denies credit qualified unemployment compensation recipient employed hours week year number time employees employer receiving credit increased year


Summary:
Emergency Unemployment Compensation Continuation Act - Amends the Supplemental Appropriations Act, 2008 to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before April 1, 2014.

 Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until March 31, 2014, 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 September 30, 2014, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

 Amends the FSEUCA of 1970 to postpone similarly from December 31, 2013, to March 31, 2014, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula.

 Amends the Supplemental Appropriations Act, 2008 to appropriate funds out of the employment security administration account through the first quarter of FY2015 to assist states in providing reemployment and eligibility assessment activities.

 Amends the Railroad Unemployment Insurance Act to extend through March 31, 2014, the temporary increase in extended unemployment benefits.

Makes a change in application of a certain requirement (nonreduction rule) to a state that has: (1) entered a federal-state EUC agreement, under which the federal government would reimburse the state's unemployment compensation agency making EUC payments to individuals who have exhausted all rights to regular unemployment compensation under state or federal law and meet specified other criteria; and (2) enacted a law before December 1, 2013, that, upon taking effect, would violate the nonreduction rule.

(Under the nonreduction rule such an agreement does not apply with respect to a state whose method for computing regular unemployment compensation under state law has been modified to make the average weekly unemployment compensation benefit paid on or after June 2, 2010, less than what would have been paid before June 2, 2010.)

Declares that the nonreduction rule shall not apply to a state which has enacted a law before December 1, 2013, that, upon taking effect, would violate the nonreduction rule. Allows such a state, however, to enter into a subsequent federal-state EUC agreement on or after enactment of this Act if, taking into account this inapplicability of the nonreduction rule, it would otherwise meet the requirements for an EUC agreement. (Thus allows such a subsequent EUC agreement to permit payment of less than the average weekly unemployment compensation benefit paid on or after June 2, 2010.)

Amends the Internal Revenue Code to increase the recovery period for the depreciation of general aviation aircraft (defined as any airplane or helicopter not used in commercial or contract carrying of passengers or freight, but which primarily engages in the carrying of passengers).

Amends the Federal Crop Insurance Act to prohibit the Federal Crop Insurance Corporation (FCIC) from paying a part of the crop insurance premium for additional coverage for any person or legal entity that has an average adjusted gross income in excess of $250,000.

Limits to $40,000 the FCIC's payment to any person or legal entity for the premiums.

Amends the Food Security Act of 1985 to establish a per farm cap of $50,000 on commodity program benefits and $75,000 on marketing loan program benefits ($125,000 total). Increases such limit to $250,000 for married couples.

Revises the limitation of benefits eligibility to active producers to include farm managers.

Establishes criteria for determining whether a person acting as a farm manager is actively engaged in farming for such purposes. (Permits only one such eligibility per farm operation.)

emergency unemployment compensation continuation act amends supplemental appropriations act extend emergency unemployment compensation euc payments eligible individuals weeks employment ending april amends assistance unemployed workers struggling families act extend march requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act september prohibition federal-state_extended_unemployment_compensation_act fseuca federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends fseuca postpone similarly december march termination period state determine indicators according specified temporary substitutions formula amends supplemental appropriations act appropriate funds employment security administration account quarter fy2015 assist states providing reemployment eligibility assessment activities amends railroad_unemployment_insurance_act extend march temporary increase extended unemployment benefits makes change application certain requirement nonreduction rule state entered federal state euc agreement federal government reimburse state unemployment compensation agency making euc payments individuals exhausted rights regular unemployment compensation state federal law meet specified criteria enacted law december taking effect violate nonreduction rule nonreduction rule agreement apply respect state method computing regular unemployment compensation state law modified average weekly unemployment compensation benefit paid june paid june declares nonreduction rule shall apply state enacted law december taking effect violate nonreduction rule allows state enter subsequent federal state euc agreement enactment act taking account inapplicability nonreduction rule meet requirements euc agreement allows subsequent euc agreement permit payment average weekly unemployment compensation benefit paid june amends internal revenue code increase recovery period depreciation general aviation aircraft defined airplane helicopter commercial contract carrying passengers freight primarily engages carrying passengers amends federal_crop_insurance_act prohibit federal_crop_insurance_corporation fcic paying crop insurance premium additional coverage person legal entity average adjusted gross income excess limits fcic payment person legal entity premiums amends food security act establish farm cap commodity program benefits marketing loan program benefits total increases limit married couples revises limitation benefits eligibility active producers include farm managers establishes criteria determining person acting farm manager actively engaged farming purposes permits eligibility farm operation