Summary: Protecting Employees and Retirees in Business Bankruptcies Act of 2010 - 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: (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 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: Temporary Extension Act of 2010 - (Sec. 2) Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through April 5, 2010. Postpones the termination of the program until September 4, 2010. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until April 5, 2010: (1) federal-state agreements increasing regular unemployment compensation payments to individuals; and (2) requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and September 4, 2010, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.) Requires specified transfers from the general fund of the Treasury to the EUCA to fund the extension of the EUC program. (Sec. 3) Amends the American Recovery and Reinvestment Act of 2009 (ARRA) to extend through March 31, 2010, the eligibility of a qualified beneficiary for COBRA (health insurance continuation benefits under the Consolidated Omnibus Budget Reconciliation Act of 1985) continuation coverage and premium assistance. Redefines "premium assistance eligible individual'' for COBRA continuation coverage to treat as a qualifying event for such coverage the involuntary termination of employment after enactment of this Act of any qualified beneficiary who did not make (or who made and discontinued) an election of such coverage on the basis of a reduction of hours of employment. (Sec. 4) Extends specified appropriations and funds made available and authority granted pursuant to the Continuing Appropriations Resolution, 2010 for continued extension or reauthorization of certain surface transportation programs through the earlier of March 28, 2010, or enactment into law of an Act to extend or reauthorize such programs. Declares that such extension shall not apply if an extension of such programs and authorities for a longer term is enacted before enactment of this Act. (Sec. 5) Amends title XVIII (Medicare) of the Social Security Act to extend through March 31, 2010: (1) the 0% update to the conversion factor in the Medicare physican payment computation; and (2) the Medicare physical therapy services caps exceptions process. (Sec. 7) Amends the Department of Defense Appropriations Act, 2010 to extend the use of 2009 poverty guidelines through March 31, 2010. Prohibits the Secretary of Health and Human Services (HHS) from publishing updated poverty guidelines for 2010 until after such date. (Sec. 8) Amends the Continuing Appropriations Resolution, 2010 to extend through March 28, 2010, the national flood insurance program. (Sec. 9) Amends the ARRA to extend through March 28, 2010, the small business loan guarantee program. Authorizes appropriations. (Sec. 10) Extends through March 28, 2010, the adjustment of royalty fees for the secondary transmission of the primary analog transmissions of network stations and superstations. Extends through such date the moratorium on copyright liability for subscribers not receiving a signal of Grade A intensity of a local network television broadcast station and receiving signals of network stations affiliated with the same network, if such subscribers had satellite service of such network signal terminated between July 11, 1998, and October 31, 1999. Amends the Communications Act of 1934 to extend through March 28, 2010, the exemption of a subscriber from the originating station consent requirement for retransmission of broadcasting station signals if the subscriber receives the retransmitted signals directly to a home satellite antenna, is located outside the station's local market, and resides in an unserved household. Extends through March 29, 2010, the requirement that certain Federal Communications Commission (FCC) regulations prohibit: (1) a television broadcast station that provides retransmission consent from engaging in exclusive contracts for carriage or failing to negotiate in good faith; and (2) a multichannel video programming distributor from failing to negotiate in good faith for retransmission consent. (Sec. 11) Designates this Act, except Sec. 5, as an emergency in the House of Representatives pursuant to the Statutory Pay-As-You-Go Act of 2010, and in the Senate as an emergency requirement.

temporary extension act sec amends supplemental appropriations act respect state established individual emergency unemployment compensation account euca extends final date entering federal state agreement program april postpones termination program september amends assistance_for_unemployed_workers struggling families act extend april federal state agreements increasing regular unemployment compensation payments individuals requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act september prohibition federal-state_extended_unemployment_compensation_act federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period requires specified transfers general fund treasury euca fund extension euc program sec amends american_recovery_and_reinvestment_act arra extend march eligibility qualified beneficiary cobra health insurance continuation benefits consolidated_omnibus_budget_reconciliation_act continuation coverage premium assistance redefines premium assistance eligible individual cobra continuation coverage treat qualifying event coverage involuntary termination employment enactment act qualified beneficiary discontinued election coverage basis reduction hours employment sec extends specified appropriations funds available authority granted pursuant continuing_appropriations_resolution continued extension reauthorization certain surface transportation programs earlier march enactment law act extend reauthorize programs declares extension shall apply extension programs authorities longer term enacted enactment act sec amends title xviii medicare social security act extend march update conversion factor medicare payment computation medicare physical therapy services caps exceptions process sec amends department_of_defense_appropriations_act extend use poverty guidelines march prohibits secretary health_and_human_services hhs publishing updated poverty guidelines date sec amends continuing_appropriations_resolution extend march national flood insurance program sec amends arra extend march small business loan guarantee program authorizes appropriations sec extends march adjustment royalty fees secondary transmission primary analog transmissions network stations extends date moratorium copyright liability subscribers receiving signal grade intensity local network television broadcast station receiving signals network stations affiliated network subscribers satellite service network signal terminated july october amends communications act extend march exemption subscriber originating station consent requirement retransmission broadcasting station signals subscriber receives retransmitted signals directly home satellite antenna located outside station local market resides unserved household extends march requirement certain federal_communications_commission fcc regulations prohibit television broadcast station provides retransmission consent engaging exclusive contracts carriage failing negotiate good faith multichannel video programming distributor failing negotiate good faith retransmission consent sec designates act sec emergency house_of_representatives pursuant statutory pay act senate emergency requirement


Summary: Unemployment Insurance Extension Act of 2010 - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through FY2010. Postpones the termination of the program until February 28, 2011. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend through FY2010: (1) federal-state agreements increasing regular unemployment compensation payments to individuals; and (2) requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and September 30, 2010, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

unemployment insurance extension act amends supplemental appropriations act respect state established individual emergency unemployment compensation account euca extends final date entering federal state agreement program fy2010 postpones termination program february amends assistance_for_unemployed_workers struggling families act extend fy2010 federal state agreements increasing regular unemployment compensation payments individuals requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act september prohibition federal-state_extended_unemployment_compensation_act federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period


Summary: Stop Unfair Taxes Act of 2010 - Amends the Internal Revenue Code to suspend, for taxable years beginning after December 31, 2009, and before January 1, 2013, the taxation of unemployment compensation.

stop unfair taxes act amends internal revenue code suspend taxable years beginning december january taxation unemployment compensation


Summary: Continuing Extension Act of 2010 - (Sec. 2) Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through June 2, 2010. Postpones the termination of the program until November 6, 2010. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until June 2, 2010: (1) federal-state agreements increasing regular unemployment compensation payments to individuals; and (2) requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and November 6, 2010, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.) (Sec. 3) Amends the American Recovery and Reinvestment Act of 2009 (ARRA) to extend through May 31, 2010, premium assistance for COBRA benefits (health insurance continuation benefits under the Consolidated Omnibus Budget Reconciliation Act of 1985). Prescribes a special rule for an individual who experiences a qualifying event related to a termination of employment on or after April 1, 2010, and before the enactment of this Act. Applies to all COBRA continuation coverage, including state continuation coverage programs, with respect to such individual rules similar to those in the ARRA: (1) extending the election period for, and the effect on, COBRA continuation coverage; and (2) requiring a notice of such action by the administrator of a group health plan. (Sec. 4) Amends title XVIII (Medicare) of the Social Security Act (SSA) to extend through May 31, 2010, the 0% update to the conversion factor in the Medicare physician payment computation. (Sec. 5) Amends SSA titles XVIII (Medicare) and XIX (Medicaid) with respect to the prohibition against incentive payments to hospital-based eligible professionals for use of certified electronic health record (EHR) technology. Redefines "hospital-based eligible professional" to repeal its application to outpatient settings, thereby permitting incentive payments to an eligible professional who furnishes services in an outpatient clinic. (Sec. 6) Amends the Department of Defense Appropriations Act, 2010 to extend the use of 2009 poverty guidelines through May 31, 2010. Prohibits the Secretary of Health and Human Services (HHS) from publishing updated poverty guidelines for 2010 until after such date. (Sec. 7) Amends the Continuing Appropriations Resolution, 2010 to extend through May 31, 2010, the national flood insurance program. (Sec. 8) Requires federal employees furloughed as a result of the lapse in expenditure authority from the Highway Trust Fund after 11:59 p.m. on February 28, 2010, through March 2, 2010, to be compensated for such lapse at their standard rates of compensation. Ratifies and approves all actions taken by federal employees, contractors, and grantees to maintain the essential level of government operations, services, and activities to protect life and property and to bring about orderly termination of government functions during such lapse, if otherwise in accord with the provisions of the Continuing Appropriations Resolution, 2010. Requires funds used by the Secretary of Transportation (DOT) to compensate such employees to be: (1) derived from funds previously authorized out of the Highway Trust Fund and made available or limited to DOT by the Consolidated Appropriations Act, 2010; and (2) subject to the obligation limitations established in such Act. (Sec. 9) Extends through May 31, 2010, the adjustment of royalty fees for the secondary transmission of the primary analog transmissions of network stations and superstations. Extends through such date the moratorium on copyright liability for certain subscribers not receiving a signal of Grade A intensity of a local network television broadcast station and receiving signals of network stations affiliated with the same network, if such subscribers had satellite service of such network signal terminated between July 11, 1998, and October 31, 1999. Amends the Communications Act of 1934 to extend through May 31, 2010, the exemption of a subscriber from the originating station consent requirement for retransmission of broadcasting station signals if the subscriber receives the retransmitted signals directly to a home satellite antenna, is located outside the station's local market, and resides in an unserved household. Extends through June 1, 2010, the requirement that certain Federal Communications Commission (FCC) regulations prohibit: (1) a television broadcast station that provides retransmission consent from engaging in exclusive contracts for carriage or failing to negotiate in good faith; and (2) a multichannel video programming distributor from failing to negotiate in good faith for retransmission consent. (Sec. 10) Amends the ARRA to extend through May 31, 2010, the small business loan guarantee program. Makes appropriations for the program as well as for the cost of certain loan guarantee fee reductions and eliminations. (Sec. 11) Expresses the sense of the Senate that: (1) the Value Added Tax (VAT) is a massive tax increase that will cripple families on fixed income and only further push back America's economic recovery; and (2) it opposes a VAT. (Sec. 12) Designates this Act, except Sec. 4, as an emergency requirement pursuant to the Statutory Pay-As-You-Go Act of 2010.

continuing extension act sec amends supplemental appropriations act respect state established individual emergency unemployment compensation account euca extends final date entering federal state agreement program june postpones termination program november amends assistance_for_unemployed_workers struggling families act extend june federal state agreements increasing regular unemployment compensation payments individuals requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act november prohibition federal-state_extended_unemployment_compensation_act federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period sec amends american_recovery_and_reinvestment_act arra extend premium assistance cobra benefits health insurance continuation benefits consolidated_omnibus_budget_reconciliation_act prescribes special rule individual experiences qualifying event related termination employment april enactment act applies cobra continuation coverage including state continuation coverage programs respect individual rules similar arra extending election period effect cobra continuation coverage requiring notice action administrator group health plan sec amends title xviii medicare social security act ssa extend update conversion factor medicare physician payment computation sec amends ssa titles xviii medicare xix medicaid respect prohibition incentive payments hospital based eligible professionals use certified electronic health record ehr technology redefines hospital based eligible professional repeal application outpatient settings permitting incentive payments eligible professional furnishes services outpatient clinic sec amends department_of_defense_appropriations_act extend use poverty guidelines prohibits secretary health_and_human_services hhs publishing updated poverty guidelines date sec amends continuing_appropriations_resolution extend national flood insurance program sec requires federal employees result lapse expenditure authority highway_trust_fund february march compensated lapse standard rates compensation ratifies approves actions taken federal employees contractors grantees maintain essential level government operations services activities protect life property bring orderly termination government functions lapse accord provisions continuing_appropriations_resolution requires funds secretary transportation dot compensate employees derived funds previously authorized highway_trust_fund available limited dot consolidated_appropriations_act subject obligation limitations established act sec extends adjustment royalty fees secondary transmission primary analog transmissions network stations extends date moratorium copyright liability certain subscribers receiving signal grade intensity local network television broadcast station receiving signals network stations affiliated network subscribers satellite service network signal terminated july october amends communications act extend exemption subscriber originating station consent requirement retransmission broadcasting station signals subscriber receives retransmitted signals directly home satellite antenna located outside station local market resides unserved household extends june requirement certain federal_communications_commission fcc regulations prohibit television broadcast station provides retransmission consent engaging exclusive contracts carriage failing negotiate good faith multichannel video programming distributor failing negotiate good faith retransmission consent sec amends arra extend small business loan guarantee program makes appropriations program cost certain loan guarantee fee reductions eliminations sec expresses sense senate value added tax vat tax increase families fixed income america economic recovery opposes vat sec designates act sec emergency requirement pursuant statutory pay act


Summary: Targeted Job Creation and Business Investment Act - Allows a reduction in 2010 and 2011 of an employer's payroll taxes by a specified percentage of the amount by which such employer increases aggregate payroll over the preceding calendar year for employees in high unemployment areas hired after February 3, 2010, and before January 1, 2012. Amends the Internal Revenue Code to make permanent the tax credit for increasing research activities, bonus depreciation, and the increased (to $250,000) expensing allowance for depreciable business assets.

targeted job creation business investment act allows reduction employer payroll taxes specified percentage employer increases aggregate payroll preceding calendar year employees high unemployment areas hired february january amends internal revenue code permanent tax credit increasing research activities bonus depreciation increased expensing allowance depreciable business assets


Summary: Dental Coverage Value and Transparency Act of 2010 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to prescribe certain health care coverage value and transparency requirements for dental benefits under group health plans.

transparency_act amends employee retirement income security act erisa prescribe certain health care coverage value transparency requirements dental benefits group health plans


Summary: Young Savers' Tax Credit Act of 2010 - Amends the Internal Revenue Code to allow a $500 annual tax credit for contributions to retirement plans by individuals who are age 30 or younger. Requires such contributions to equal at least 1% of such individuals' compensation.

young savers tax credit act amends internal revenue code allow annual tax credit contributions retirement plans individuals age younger requires contributions equal individuals compensation


Summary: Amends the Internal Revenue Code with respect to state plans for payment of unemployment benefits to prohibit the denial of benefits to employees of educational institutions (other than those providing instructional, research, or administrative services) for any period between two successive academic years or terms that lasts longer than four weeks.

amends internal revenue code respect state plans payment unemployment benefits prohibit denial benefits employees educational institutions providing instructional research administrative services period successive academic years terms longer weeks


Summary: 21st Century Full Employment and Training Act - Directs the Secretary of Labor to establish a Full Employment National Trust Fund. Amends the Internal Revenue Code to impose a tax on certain covered securities transactions, payable by trading facilities that deal in such transactions. Requires amounts collected to be deposited into the Fund for: (1) Employment Opportunity Grants to states, local governments, and Indian tribes for job creating activities in communities where the rate of unemployment is higher than a specified graduated percentage for a number years; and (2) the Secretary to fund Workforce Investment programs. Directs the Secretary to convene a national employment conference to bring together leaders of small and larger business, labor, government, and other parties to discuss employment, with particular attention to structural unemployment and the plight of disadvantaged youth.

21st training act directs secretary labor establish amends internal revenue code impose tax certain covered securities transactions payable trading facilities deal transactions requires amounts collected deposited fund employment opportunity grants states local governments indian tribes job creating activities communities rate unemployment higher specified graduated percentage number years secretary fund programs directs secretary convene national employment conference bring leaders small larger business labor government parties discuss employment particular attention structural unemployment disadvantaged youth


Summary: Employee Stock Ownership Plan Promotion and Improvement Act of 2010 - Amends the Internal Revenue Code to: (1) exempt certain distributions, including dividends, by S corporations to an employee stock ownership plan (ESOP) from the penalty tax for premature employee benefit plan withdrawals; (2) exempt deductions for ESOP dividends from corporate alternative minimum tax adjustments based on adjusted earnings and profits; (3) allow deferral of the recognition of gain for certain sales to ESOPs sponsored by any domestic corporation, including S corporations; (4) allow reinvestment of ESOP stock proceeds eligible for nonrecognition of gain in certain mutual funds; and (5) modify certain ESOP stock ownership rules. Amends the Small Business Act to allow a majority-owned ESOP business concern to continue to qualify for loans, preferences, and other programs under such Act.

employee stock ownership plan promotion improvement act amends internal revenue code exempt certain distributions including dividends corporations employee stock ownership plan esop penalty tax premature employee benefit plan withdrawals exempt deductions esop dividends corporate alternative minimum tax adjustments based adjusted earnings profits allow deferral recognition gain certain sales esops sponsored domestic corporation including corporations allow reinvestment esop stock proceeds eligible nonrecognition gain certain mutual funds modify certain esop stock ownership rules amends small_business_act allow majority owned esop business concern continue qualify loans preferences programs act


Summary: PBM Audit Reform and Transparency Act of 2010 - Amends the Public Health Service Act, the Employee Retirement Income Security Act of 1974 (ERISA), the Internal Revenue Code, and part D (Voluntary Prescription Drug Benefit Program) of title XVIII (Medicare) of the Social Security Act to prohibit a group health plan from entering into a contract with any pharmacy benefit manager (PBM) to manage the prescription drug coverage provided under the plan, or to control the costs of such coverage, unless the PBM satisfies the following requirements. Requires the PBM to report at least annually to each plan, including regarding the PBM's payments to pharmacies, payments received by the PBM from plans and drug manufacturers, and information on generic drugs. Sets forth provisions governing the interaction between a PBM and pharmacies that contract with the PBM, including: (1) requiring the PBM to disclose reimbursement information; (2) requiring prompt payment for clean claims; (3) prohibiting the exclusion of qualified pharmacies from participation in a network; and (4) requiring a pharmacy owner to sign a contract with a PBM before assuming responsibility to participate in a network managed by the PBM. Prohibits a PBM from requiring or offering incentives to a beneficiary to fill a prescription at a pharmacy that the PBM has an ownership interest in or at a pharmacy with an ownership interest in the PBM. Sets forth requirements for PBM audits of a contract pharmacy, including requirements for prior written notice and an appeals process. Establishes limitations on a PBM seeking to sell, lease, or rent utilization or claims data that a PBM possesses as a result of a contract with a health plan, including requiring a PBM to: (1) provide prior notification of, and receive written approval from, the plan; and (2) provide an opportunity for covered individuals to opt-out of a sale, leasing, or renting of data related to such individual. Prohibits a PBM from directly contacting a covered individual without express written permission of the plan and the individual. Limits data sharing with PBM-owned pharmacies or pharmacies with ownership interests in the PBM. Applies the provisions of this Act to health insurance coverage offered in the individual market.

pbm audit reform transparency_act amends public_health_service_act employee retirement income security act erisa internal revenue code voluntary prescription drug benefit program title xviii medicare social security act prohibit group health plan entering contract pharmacy benefit manager pbm manage prescription drug coverage provided plan control costs coverage pbm satisfies following requirements requires pbm report annually plan including pbm payments pharmacies payments received pbm plans drug manufacturers information generic drugs sets forth provisions governing interaction pbm pharmacies contract pbm including requiring pbm disclose reimbursement information requiring prompt payment clean claims prohibiting exclusion qualified pharmacies participation network requiring pharmacy owner sign contract pbm assuming responsibility participate network managed pbm prohibits pbm requiring offering incentives beneficiary fill prescription pharmacy pbm ownership interest pharmacy ownership interest pbm sets forth requirements pbm audits contract pharmacy including requirements prior written notice appeals process establishes limitations pbm seeking sell lease rent utilization claims data pbm possesses result contract health plan including requiring pbm provide prior notification receive written approval plan provide opportunity covered individuals opt sale leasing renting data related individual prohibits pbm directly contacting covered individual express written permission plan individual limits data sharing pbm owned pharmacies pharmacies ownership interests pbm applies provisions act health insurance coverage offered individual market


Summary: Improving Access to Workers' Compensation for Injured Federal Workers Act - Amends the Federal Employees' Compensation Act to include physician assistants, nurse practitioners, clinical nurse specialists, certified nurse midwives, and certified registered nurse anesthetists as eligible providers of medical, surgical, and hospital services and supplies under such Act.

include physician assistants nurse practitioners clinical nurse specialists certified nurse midwives certified registered nurse anesthetists eligible providers medical surgical hospital services supplies act


Summary: Gulf Coast Access to Savings Act of 2010 - Amends the Internal Revenue Code to allow tax-free distributions, up to $50,000 in any taxable year, from retirement plans on or after April 20, 2010, and before January 1, 2011, for individuals whose principal place of abode is in Florida, Alabama, Mississippi, Louisiana, or Texas and who sustained an economic loss caused by the explosion on and sinking of the Deepwater Horizon offshore drilling unit, the resulting discharge of oil in the Gulf of Mexico, or the effects of such discharge on the economy in the affected areas. Provides tax incentives for the use of distributions by individuals in affected states to make home purchases. Increases to $100,000 the amount which may be borrowed without penalty from an employer benefit plan by individuals in affected states.

amends internal revenue code allow tax free distributions taxable year retirement plans april january individuals principal place abode florida alabama mississippi louisiana texas sustained economic loss caused explosion sinking deepwater horizon offshore drilling unit resulting discharge oil gulf_of_mexico effects discharge economy affected areas provides tax incentives use distributions individuals affected states home purchases increases borrowed penalty employer benefit plan individuals affected states


Summary: Restoration of Emergency Unemployment Compensation Act of 2010 - (Sec. 2) Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through November 30, 2010. Postpones the termination of the program until April 30, 2011. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until December 1, 2010, 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 April 30, 2011, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.) (Sec. 3) Amends the Supplemental Appropriations Act, 2008 to apply to claims for EUC payments the terms and conditions of state unemployment compensation law relating to availability of work, active search for work, and refusal to accept work. Requires a state to determine whether an individual is to be paid EUC or regular compensation for a week of unemployment by using one of four specified methods if: (1) an individual has been determined to be entitled to EUC for a benefit year; (2) that benefit year has expired; and (3) such individual has remaining entitlement to EUC for that benefit year, and would qualify for a new benefit year in which the weekly benefit amount of regular compensation is at least either $100 or 25% less than the individual's weekly benefit amount in such benefit year. (Sec. 4) Declares that federal-state agreements under which the state agency makes EUC payments to certain individuals shall not apply (or shall cease to apply) with respect to a state whose method for computing regular compensation under such state's law has been modified in a manner that reduces the average weekly benefit amount of regular compensation payable on or after June 2, 2010, to less than the average weekly benefit amount of regular compensation otherwise payable under the state law as in effect on such date. (Thus prohibits states from reducing regular compensation in order to be eligible for federal funds under the EUC program.) (Sec. 5) Requires any state with an EUC agreement under the Supplemental Appropriations Act, 2008 to implement reasonable procedures to ensure that: (1) EUC benefits are not provided to persons who appear on any current list of known or suspected terrorists provided to the state by any government agency; (2) such benefits are not provided to individuals convicted of a sex offense against a minor; and (3) the state is enforcing requirements under the Act to bar unauthorized aliens from receiving EUC under this Act. (Sec. 6) Designates Sec. 2 and Sec. 3 as an emergency in the House of Representatives pursuant to the Statutory Pay-As-You-Go Act of 2010 and in the Senate as an emergency requirement.

restoration emergency unemployment compensation act sec amends supplemental appropriations act respect state established individual emergency unemployment compensation account euca extends final date entering federal state agreement program november postpones termination program april amends assistance_for_unemployed_workers struggling families act extend december requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act april prohibition federal-state_extended_unemployment_compensation_act federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period sec amends supplemental appropriations act apply claims euc payments terms conditions state unemployment compensation law relating availability work active search work refusal accept work requires state determine individual paid euc regular compensation week unemployment specified methods individual determined entitled euc benefit year benefit year expired individual remaining entitlement euc benefit year qualify new benefit year weekly benefit regular compensation individual weekly benefit benefit year sec declares federal state agreements state agency makes euc payments certain individuals shall apply shall cease apply respect state method computing regular compensation state law modified manner reduces average weekly benefit regular compensation payable june average weekly benefit regular compensation payable state law effect date prohibits states reducing regular compensation order eligible federal funds euc program sec requires state euc agreement supplemental appropriations act implement reasonable procedures ensure euc benefits provided persons appear current list known suspected terrorists provided state government agency benefits provided individuals convicted sex offense minor state enforcing requirements act bar unauthorized aliens receiving euc act sec designates sec sec emergency house_of_representatives pursuant statutory pay act senate emergency requirement


Summary: Responsible COBRA, Unemployment, and Poverty Extension Act - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through FY2010. Postpones the termination of the program until March 1, 2011. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend through FY2010 requirements that federal payments to states cover 100% of EUC. Amends the American Recovery and Reinvestment Act of 2009 (ARRA) to extend through FY2010, premium assistance for COBRA benefits (health insurance continuation benefits under the Consolidated Omnibus Budget Reconciliation Act of 1985). Prescribes a special rule for an individual who experiences a qualifying event related to a termination of employment on or after June 1, 2010, and before the enactment of this Act. Applies to all COBRA continuation coverage, including state continuation coverage programs, with respect to such individual rules similar to those in the ARRA: (1) extending the election period for, and the effect on, COBRA continuation coverage; and (2) requiring a notice of such action by the administrator of a group health plan. Amends the Department of Defense Appropriations Act, 2010 to extend the use of 2009 poverty guidelines through FY2010. Prohibits the Secretary of Health and Human Services (HHS) from publishing updated poverty guidelines for 2010 until after such date. Rescinds pro rata the unobligated balance of each amount appropriated or made available under ARRA (except under title X: Military Construction and Veterans Affairs of division A), so that the aggregate amount of such rescissions equals $27 billion to offset the net increase in spending resulting from this Act.

responsible cobra unemployment poverty extension act amends supplemental appropriations act respect state established individual emergency unemployment compensation account euca extends final date entering federal state agreement program fy2010 postpones termination program march amends assistance_for_unemployed_workers struggling families act extend fy2010 requirements federal payments states cover euc amends american_recovery_and_reinvestment_act arra extend fy2010 premium assistance cobra benefits health insurance continuation benefits consolidated_omnibus_budget_reconciliation_act prescribes special rule individual experiences qualifying event related termination employment june enactment act applies cobra continuation coverage including state continuation coverage programs respect individual rules similar arra extending election period effect cobra continuation coverage requiring notice action administrator group health plan amends department_of_defense_appropriations_act extend use poverty guidelines fy2010 prohibits secretary health_and_human_services hhs publishing updated poverty guidelines date rescinds pro rata unobligated balance appropriated available arra title military construction veterans_affairs division aggregate rescissions equals billion offset net increase spending resulting act


Summary: Small Business Tax Relief and Retirement Restoration Act of 2010 - Amends the Internal Revenue Code to permit until December 31, 2010, penalty-free distributions from an individual retirement account (IRA) or a qualified employer plan for the purpose of making loans to a small business to purchase depreciable property to be used by such business or for employee salaries or wages (other than for bonuses). Requires such loans to be repaid to the IRA within five years.

small business tax relief retirement restoration act amends internal revenue code permit december penalty free distributions individual retirement account ira qualified employer plan purpose making loans small business purchase depreciable property business employee salaries wages bonuses requires loans repaid ira years


Summary: Authorizes a state by law to apply certain requirements of the Federal-State Extended Unemployment Compensation Act of 1970 for an extended unemployment compensation benefit period, with specified substitutions, to the period between August 1, 2010 and September 30, 2011. Eliminates, between such dates, the ordinary 13-week waiting period between extended unemployment compensation benefit periods. Allows a state law, between such dates, also to: (1) reduce from 6.5% to 6% the unemployment rate triggering an "on" indicator for any week; and (2) treat as repealed for the extended unemployment compensation period the requirement regarding the average rate of total unemployment in the state (seasonally adjusted).

authorizes state law apply certain requirements federal-state_extended_unemployment_compensation_act extended unemployment compensation benefit period specified substitutions period august september eliminates dates ordinary week waiting period extended unemployment compensation benefit periods allows state law dates reduce unemployment rate triggering indicator week treat repealed extended unemployment compensation period requirement average rate total unemployment state adjusted


Summary: Emergency Unemployment Compensation Extension Act of 2010 - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Requires a further additional Tier-5 period for deposits to an individual's EUCA if, at the time the amount added to such individual's account under the Act is exhausted or at any time thereafter, the individual's state is in an extended benefit period. Prescribes a formula for making such Tier-5 credits. Increases the figures in the basic EUC formula (the lesser of which shall be the amount credited): (1) from 24% to 80% of the total amount of regular compensation (including dependents' allowances) payable to the individual during the benefit year; and (2) from 6 to 20 times the individual's average weekly benefit amount for the benefit year. Prescribes a formula for determining if a state is in an extended benefit period. Allows the Tier-5 period augmentation to be applied to the individual's EUCA only once. Authorizes a state to pay extended compensation to an otherwise eligible individual before any further additional emergency unemployment compensation (EUC), if such individual claimed extended compensation for at least one week of unemployment after the exhaustion of additional EUC.

emergency unemployment compensation extension act amends supplemental appropriations act respect state established individual emergency unemployment compensation account euca requires additional period deposits individual euca time added individual account act exhausted time individual state extended benefit period prescribes formula making credits increases figures basic euc formula lesser shall credited total regular compensation including dependents allowances payable individual benefit year times individual average weekly benefit benefit year prescribes formula determining state extended benefit period allows period augmentation applied individual euca authorizes state pay extended compensation eligible individual additional emergency unemployment compensation euc individual claimed extended compensation week unemployment exhaustion additional euc


Summary: Automatic IRA Act of 2010 - 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 such an arrangement and to provide participants with an annual statement setting forth arrangement payments, earnings, value, and other specified information; (3) impose a penalty on employers who fail to provide eligible employees access to such an 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 tax credit for small employer pension plan startup costs. Requires the Secretary and the Secretary of Labor to jointly conduct feasibility studies on extending spousal consent requirements to automatic IRAs, promoting the use of low-cost lifetime income arrangements, and using investment data to notify individuals with multiple small balance retirement accounts of consolidation options.

automatic ira act amends internal revenue code require certain employers maintain 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 arrangement provide participants annual statement setting forth arrangement payments earnings value specified information impose penalty employers fail provide eligible employees access arrangement establish automatic ira advisory group recommendations investment options allow employers employees tax credit costs associated establishing automatic ira arrangement increase tax credit small employer pension plan startup costs requires secretary secretary labor jointly conduct feasibility studies extending spousal consent requirements automatic iras promoting use low cost lifetime income arrangements investment data notify individuals multiple small balance retirement accounts consolidation options


Summary: Directs the Secretary of Labor to establish and maintain an Internet website to publicly disclose information concerning the number of veterans employed under federal contracts of $100,000 or more for the procurement of personal property and nonpersonal services.

directs secretary labor establish maintain internet website publicly disclose information concerning number veterans employed federal contracts procurement personal property nonpersonal services


Summary: Fairness in Unemployment Act - Amends the Supplemental Appropriations Act, 2008 to revise the formula for determining if a state is in an extended benefit period. Modifies the threshold rates of unemployment that must be met by a state in order to establish eligibility for Tier-4 emergency unemployment compensation (EUC) for such state.

fairness unemployment act amends supplemental appropriations act revise formula determining state extended benefit period modifies threshold rates unemployment met state order establish eligibility tier-4 emergency unemployment compensation euc state


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: Emergency Unemployment Compensation Continuation Act - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through February 28, 2011. Postpones the termination of the program until July 31, 2011. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until March 1, 2011, 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 July 31, 2011, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.) Amends the Federal-State Extended Unemployment Compensation Act of 1970 to authorize a state by law to apply certain requirements of the Act, with specified substitutions, for determining an extended unemployment compensation period. Requires the state's "on" and "off" indicators to be based on its rate of insured unemployment and rate of total unemployment for the period between enactment of this Act (or, if later, the date established pursuant to state law), and ending on or before March 1, 2011.

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


Summary: Railroad Retirement Fairness Act - Amends the Railroad Retirement Act of 1974 to provide that an individual who, at the time the individual makes an inquiry to the Railroad Retirement Board, has a current connection with the railroad industry shall not be deemed to have lost that current connection if: (1) the Board misleads or fails to properly inform that individual about that requirement; and (2) that conduct by the Board, according to the principles of equity, should stop the Board from deeming the individual to have lost that current connection. Deems an individual who is employed with the Department of State in a position the Secretary of State certifies as railroad related to have "a current connection with the railroad industry" for retirement purposes. Applies this Act to annuities applied for on or after February 3, 1989.

railroad retirement fairness act amends railroad retirement act provide individual time individual makes inquiry railroad_retirement_board current connection railroad industry shall deemed lost current connection board fails properly inform individual requirement conduct board according principles equity stop board deeming individual lost current connection deems individual employed department_of_state position secretary state certifies railroad related current connection railroad industry retirement purposes applies act annuities applied february


Summary: Excludes from gross income, for income tax purposes, distributions from a tax-exempt retirement plan made after December 31, 2008, and before January 1, 2012, to individuals, including self-employed individuals, who have become unemployed and who have received unemployment compensation for 12 consecutive weeks. Provides that such exclusion shall not apply to any distribution made after the individual has been employed for at least 60 days after the separation from employment.

excludes gross income income tax purposes distributions tax exempt retirement plan december january individuals including self employed individuals unemployed received unemployment compensation consecutive weeks provides exclusion shall apply distribution individual employed days separation employment


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

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


Summary: Emergency Unemployment Compensation Expansion Act - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through January 3, 2012. Postpones the termination of the program until June 9, 2012. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until January 4, 2012, requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and June 10, 2012, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.) Amends the Federal-State Extended Unemployment Compensation Act of 1970 to authorize a state by law to apply certain requirements of the Act, with specified substitutions, for determining an extended unemployment compensation period. Requires the state's "on" and "off" indicators to be based on its rate of insured unemployment and rate of total unemployment for the period between enactment of this Act (or, if later, the date established pursuant to state law), and ending on or before December 31, 2011. Revises the formula for making Tier-1 credits in an applicant's emergency unemployment compensation account (EUCA) for a benefit year. Increases the figures in the formula (the lesser of which shall be the amount credited): (1) from 80% to 131% of the total amount of regular compensation (including dependents' allowances) payable to the individual during the benefit year; and (2) from 20 to 34 times the individual's average weekly benefit amount for the benefit year. Authorizes a state to elect to pay Tier-2 EUC before payment of an increased Tier-1 EUC until the state determines that such increased Tier-1 EUC may be paid without undue delay. Amends the Claims Resolution Act of 2010 to make a technical correction regarding the limitation on distributions relating to repeal of a continued dumping and subsidy offset. Requires that no payments be distributed under certain provisions of the Tariff Act of 1930 with respect to entries of any goods that are: (1) unliquidated; (2) not in litigation; and (currently, or) (3) under an order of liquidation from the Department of Commerce. Amends the Railroad Unemployment Insurance Act to extend through December 31, 2011, the temporary increase in extended unemployment benefits for employees with 10 or more years of service and for those with less than 10.

emergency unemployment compensation expansion act amends supplemental appropriations act respect state established individual emergency unemployment compensation account euca extends final date entering federal state agreement program january postpones termination program june amends assistance_for_unemployed_workers struggling families act extend january requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act june prohibition federal-state_extended_unemployment_compensation_act federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends federal-state_extended_unemployment_compensation_act authorize state law apply certain requirements act specified substitutions determining extended unemployment compensation period requires state indicators based rate insured unemployment rate total unemployment period enactment act later date established pursuant state law ending december revises formula making tier-1 credits applicant emergency unemployment compensation account euca benefit year increases figures formula lesser shall credited total regular compensation including dependents allowances payable individual benefit year times individual average weekly benefit benefit year authorizes state elect pay tier-2 euc payment increased tier-1 euc state determines increased tier-1 euc paid undue delay amends claims resolution act technical correction limitation distributions relating repeal continued dumping subsidy offset requires payments distributed certain provisions tariff act respect entries goods unliquidated litigation currently order liquidation department_of_commerce amends railroad_unemployment_insurance_act extend december temporary increase extended unemployment benefits employees years service


Summary: Unemployment Benefit Tax Suspension Act of 2009 - Amends the Internal Revenue Code to suspend, for taxable years beginning after December 31, 2007, and before January 1, 2010, the taxation of unemployment compensation.

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


Summary: Retirement Account Distribution Improvement Act of 2009 - Amends the Internal Revenue Code to suspend in 2008, 2009, and 2010 requirements for minimum distributions from tax-deferred retirement plans. Permits taxpayers who have already received a minimum distribution in 2008 or before July 1, 2009, to recontribute such distribution to their retirement plans by July 1, 2009.

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


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

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


Summary: Commuter Benefits Equity Act of 2009 - Amends the Internal Revenue Code to equalize and increase to $230, with a cost-of-living adjustment after 2009, the tax exclusion for both transportation and parking fringe benefits. Extends such benefits to federal employees.

commuter benefits equity act amends internal revenue code equalize increase cost living adjustment tax exclusion transportation parking fringe benefits extends benefits federal employees


Summary: Save Our Small and Seasonal Businesses Act of 2009 - Amends the Immigration and Nationality Act to extend for three years after the date of enactment of this Act the annual cap exemption for returning H-2B aliens (temporary nonagricultural worker). Provides that such amendment shall: (1) take effect as if enacted on December 1, 2008; and (2) apply only to petitions with an approved start date in FY2009-FY2011.

save_our_small seasonal businesses act amends immigration nationality act extend years date enactment act annual cap exemption returning h-2b aliens temporary nonagricultural worker provides amendment shall effect enacted december apply petitions approved start date fy2009 fy2011


Summary: Defined Contribution Fee Disclosure Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to prohibit an administrator of an individual account plan that includes a qualified cash or deferred arrangement from contracting for services to the plan unless the administrator has received in advance a written statement that describes the services to be provided, identifies any other entity performing such services, provides the expected total annual service charges allocated among specified components, and discloses financial relationships with, or free or discounted services provided by, other parties. Limits applicability of such requirements to contracts for services with a total cost that equals or exceeds $5,000 per plan year or .01% of the value of plan assets at the end of the preceding plan year. Requires an individual account plan administrator that permits a participant or beneficiary to exercise control over account assets to provide to the participant or beneficiary a notice containing specified information on investment options 15 days prior to the participant's initial investment and the effective date of any material change in such options.Requires the Secretary of Labor to prescribe a model statement and a model notice.Requires the Secretary to make available to small employers: (1) educational and compliance materials concerning service providers; and (2) services to assist in finding and understanding affordable investment options. Requires the Secretary to: (1) survey and publish annually any data on plan investment options; (2) notify the applicable regulatory authority about any service provider engaged in a pattern or practice that precludes compliance; (3) annually audit a representative sampling of individual account plans; and (4) recommend ways to simplify employee pension plan reporting and disclosure requirements.

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


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

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


Summary: Pre-existing Condition Patient Protection Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, and the Internal Revenue Code to prohibit a group health plan from: (1) imposing any preexisting condition exclusion; or (2) providing for an affiliation period for coverage offered by a health maintenance organization (HMO). Defines an "affiliation period" as a period of time before health insurance coverage becomes effective. Requires each health insurance issuer offering coverage in the group market in a state to accept every employer in the state that applies for such coverage. Revises provisions governing individual health insurance coverage to apply certain prohibitions related to denying coverage and preexisting condition exclusions to coverage offered in an area (currently, a state). Requires the Secretary of Health and Human Services to report to Congress concerning the occurrence of adverse selection as a result of this Act. Requires health insurance issuers to which this Act applies to submit to the Secretary specified information on enrollees and claims. Directs the Secretary to require that group health plans and health insurance issuers provide data to the Secretary for compliance purposes. Sets forth civil penalties for violations. Directs the Government Accountability Office (GAO) to report to the Secretary on: (1) the impact of this Act and other relevant federal laws; and (2) this Act's effect on the affordability of health insurance coverage and on the expansion of coverage and reductions in the number of uninsured and underinsured.

pre existing condition patient protection act amends employee retirement income security act erisa public_health_service_act internal revenue code prohibit group health plan imposing preexisting condition exclusion providing affiliation period coverage offered health maintenance organization defines affiliation period period time health insurance coverage effective requires health insurance issuer offering coverage group market state accept employer state applies coverage revises provisions governing individual health insurance coverage apply certain prohibitions related denying coverage preexisting condition exclusions coverage offered area currently state requires secretary health_and_human_services report congress concerning occurrence adverse selection result act requires health insurance issuers act applies submit secretary specified information enrollees claims directs secretary require group health plans health insurance issuers provide data secretary compliance purposes sets forth civil penalties violations directs government_accountability_office gao report secretary impact act relevant federal laws act effect affordability health insurance coverage expansion coverage reductions number uninsured


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

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


Summary: National Guard and Reserve Retired Pay Equity Act of 2009 - Amends the National Defense Authorization Act for Fiscal Year 2008 to back-date to September 11, 2001, the period of active duty or performed active service, in support of a contingency operation or in other emergency situations, for which members of Ready Reserve components of the Armed Forces shall receive credit in determining eligibility for early receipt of non-regular service retired pay.

amends national defense authorization act fiscal year date september period active duty performed active service support contingency operation emergency situations members ready_reserve components armed_forces shall receive credit determining eligibility early receipt non regular service retired pay


Summary: Church Plan Clarification Act of 2009 - Amends Internal Revenue Code pension plan provisions to: (1) apply a special rule for determining the status of an employer participating in a church plan as a member of a controlled group of entities; and (2) allow certain tax-free transfers to and mergers of church plans that are maintained by the same church or association of churches. Amends the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) to apply limitations on benefits and contributions under qualified employee plans to certain church defined benefit plans. Includes within the definition of plan under the Employee Retirement Income Security Act of 1974 (ERISA) an employee benefit plan which is a church plan for purposes of ERISA automatic enrollment provisions. Allows church plans and their supporting organizations to invest plan assets in a group trust (as defined by Internal Revenue Service Revenue Rulings).

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


Summary: Workforce Health Improvement Program Act of 2009 - Amends the Internal Revenue Code to exclude from the gross income of employees: (1) the value of any on-premises employer-provided athletic facility; and (2) fees, dues, or membership expenses paid to an athletic or fitness facility by an employer for its employees, but not exceeding $900 per employee per year. Allows employers a tax deduction for fees, dues, or membership expenses paid to an athletic or fitness facility. Limits the amount of such deduction to $900 per employee per year.

workforce_health_improvement_program_act amends internal revenue code exclude gross income employees value premises employer provided athletic facility fees dues membership expenses paid athletic fitness facility employer employees exceeding employee year allows employers tax deduction fees dues membership expenses paid athletic fitness facility limits deduction employee year


Summary: SIMPLE Cafeteria Plan Act of 2009 - Amends the Internal Revenue Code to establish a new employee benefit cafeteria plan to be known as a Simple Cafeteria Plan. Defines "Simple Cafeteria Plan" as a cafeteria plan which: (1) is established and maintained by an employer with an average of 100 or fewer employees during a two-year period; (2) requires employers to make contributions or match employee contributions to the plan; (3) requires participating employees to have at least 1,000 hours of service for the preceding plan year and allows such employees to elect any benefit available under the plan; (4) permits participation by self-employed individuals; and (5) includes long-term care insurance as an qualified benefit. Exempts employers who make contributions for employees under a simple cafeteria plans from pension plan nondiscrimination requirements applicable to highly compensated and key employees. Modifies rules applicable to employee benefit flexible spending arrangements, including health and dependent care arrangements, to permit participants to make or modify elections regarding covered benefits and to carry over up to $500 (indexed for inflation) of unused benefits to the succeeding year or transfer such unused amounts to another plan, including an individual retirement plan or a health savings account. Allows an exclusion from the gross income of an employee of up to $7,500 ($10,000 for employees with one or more dependents) for employer contributions to a flexible spending arrangement. Provides for a cost-of-living adjustment to such exclusion after 2010.

simple cafeteria plan act amends internal revenue code establish new employee benefit cafeteria plan known simple cafeteria plan defines simple cafeteria plan cafeteria plan established maintained employer average fewer employees year period requires employers contributions match employee contributions plan requires participating employees hours service preceding plan year allows employees elect benefit available plan permits participation self employed individuals includes long term care insurance qualified benefit exempts employers contributions employees simple cafeteria plans pension plan nondiscrimination requirements applicable highly compensated key employees modifies rules applicable employee benefit flexible spending arrangements including health dependent care arrangements permit participants modify elections covered benefits carry indexed inflation unused benefits succeeding year transfer unused amounts plan including individual retirement plan health savings account allows exclusion gross income employee employees dependents employer contributions flexible spending arrangement provides cost living adjustment exclusion


Summary: Excessive Pay Capped Deduction Act of 2009 - Amends the Internal Revenue Code to deny employers a tax deduction for excessive compensation paid to any employee. Defines: (1) "compensation" to include wages, salary, fees, commissions, fringe benefits, deferred compensation, retirement contributions, options, bonuses, and property; and (2) "excessive compensation" as the amount by which an employee's compensation exceeds 100 times the average compensation paid to all other employees.

excessive pay capped deduction act amends internal revenue code deny employers tax deduction excessive compensation paid employee defines compensation include wages salary fees commissions fringe benefits deferred compensation retirement contributions options bonuses property excessive compensation employee compensation exceeds times average compensation paid employees


Summary: Air America Veterans Act of 2009 - Requires the Director of National Intelligence to report to Congress on the advisability of providing federal retirement benefits to U.S. citizens for their service prior to 1977 as employees of Air America or an associated company when such company was owned and controlled by the federal government and operated by the Central Intelligence Agency (CIA).

air_america veterans act requires director national_intelligence report congress advisability providing federal retirement benefits citizens service prior employees air_america associated company company owned controlled federal government operated central_intelligence_agency cia


Summary: Tax Equity for Health Plan Beneficiaries Act of 2009 - 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 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 volutary employees' beneficiary associations to provide sick and accident benefits to the domestic partners and non-dependent, non-spouse beneficiaries of their members; and (5) allow reimbursement of the medical expenses of an eligible beneficiary from a health savings account (HSA). 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 equity 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 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 directs secretary treasury provide guidance relating reimbursements flexible spending arrangement health reimbursement arrangement attributable eligible beneficiary defined act


Summary: Promoting Health Care Purchasing Cooperatives Act - Authorizes the Secretary of Health and Human Services, acting through the Director of the Agency for Healthcare Research and Quality (AHRQ), to award grants for the development of health care purchasing cooperatives by two or more self-insured employers. Sets forth requirements for cooperatives, including that they: (1) are nonprofit, wholly owned, and democratically governed by their member-employers; (2) exist solely to serve the membership base; (3) assist members in pooling their health care insurance purchasing power; (4) provide data to improve the ability of the members to make data-based decisions regarding their health plans; and (5) conduct activities to enhance quality improvement in the health care community. Requires the Secretary to carry out an identical grant program for eligible groups consisting of a consortium of two or more employers that each: (1) have 99 employees or fewer; and (2) purchase health insurance for their employees.

promoting health care purchasing cooperatives act authorizes secretary health_and_human_services acting director agency healthcare_research_and_quality ahrq award grants development health care purchasing cooperatives self insured employers sets forth requirements cooperatives including nonprofit wholly owned democratically governed member employers exist solely serve membership base assist members pooling health care insurance purchasing power provide data improve ability members data based decisions health plans conduct activities enhance quality improvement health care community requires secretary carry identical grant program eligible groups consisting consortium employers employees fewer purchase health insurance employees


Summary: Modifies the rate of accrual of annual leave for administrative law judges, contract appeals board members, and immigration judges to require accrual of one day of annual leave for each full biweekly pay period.

modifies rate accrual annual leave administrative law judges contract appeals board members immigration judges require accrual day annual leave biweekly pay period


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

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