Summary:
Social Security Disability Insurance and Unemployment Benefits Double Dip Elimination Act - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to declare that for any month that an individual is entitled to unemployment compensation he or she shall be deemed to have engaged in substantial gainful activity and so be disqualified from receiving Social Security disability benefits after a certain period has elapsed.

States that, for purposes of determining services rendered by an individual during a period of trial work which will not disqualify the individual for disability benefits, the individual shall be deemed to have rendered services in a month if he or she is entitled to unemployment compensation or trade adjustment assistance for that month.

social_security_disability_insurance unemployment benefits double elimination act amends title old age survivors disability insurance oasdi social security act declare month individual entitled unemployment compensation shall deemed engaged substantial gainful activity disqualified receiving social_security disability benefits certain period elapsed states purposes determining services rendered individual period trial work disqualify individual disability benefits individual shall deemed rendered services month entitled unemployment compensation trade adjustment assistance month


Summary: Special Needs Tax Credit Act - Amends the Internal Revenue Code to allow an income-based tax credit, up to $5,000 in a taxable year, for legal expenses paid to establish a legal guardianship of a disabled individual.

special needs tax credit act amends internal revenue code allow income based tax credit taxable year legal expenses paid establish legal guardianship disabled individual


Summary:
Supplemental Security Income Restoration Act of 2013 - Amends title XVI (Supplemental Security Income) (SSI) of the Social Security Act (SSA) to increase from $240 to $1,320 (increased for inflation each calendar year after 2015) the first amount of general income per year excluded in determining SSI program eligibility.

Increases from: (1) $780 to $4,284 (similarly increased) the first amount of earned income similarly excluded (including for a blind or disabled individual [or spouse] under age 65), (2) $3,000 to $15,000 in calendar year 2015 (increased for inflation) the resource limit for couples, and (3) $2,000 to $10,000 in calendar year 2015 (similarly increased) for individuals without a spouse.

Prescribes an inflation adjustment in benefits in any calendar year after 2015.

Removes support and maintenance furnished in kind from determination of unearned income.

Repeals the administrative penalty which renders individuals (and spouses) ineligible for SSI for a certain period of time if after the look-back date (usually 36 months preceding their application for SSI) they dispose of their resources for less than market value.

supplemental security income restoration act amends title xvi supplemental security income ssi social security act ssa increase increased inflation calendar year general income year excluded determining ssi program eligibility increases similarly increased earned income similarly excluded including blind disabled individual spouse age calendar year increased inflation resource limit couples calendar year similarly increased individuals spouse prescribes inflation adjustment benefits calendar year removes support maintenance furnished kind determination unearned income repeals administrative penalty renders individuals spouses ineligible ssi certain period time look date usually months preceding application ssi dispose resources market value


Summary: Disabled Veterans Nutrition Fairness Act of 2013 - Amends the Food and Nutrition Act of 2008 to expand eligibility for supplemental nutrition assistance (SNAP, formerly food stamp) benefits to include certain veterans with pending service-connected disability claims.

disabled veterans nutrition fairness act amends food nutrition act expand eligibility supplemental nutrition assistance snap food stamp benefits include certain veterans pending service connected disability claims


Summary: Social Security Disability Insurance for the Terminally Ill Act of 2013 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to eliminate the waiting period for disability insurance benefits for terminally ill individuals with a life expectancy of 12 months or less.

ill act amends title old age survivors disability insurance oasdi social security act eliminate waiting period disability insurance benefits terminally ill individuals life expectancy months


Summary:
IDEA MOE Adjustment Act - Amends the Individuals with Disabilities Education Act to limit the penalty imposed on a state that reduces its level of funding for special education from one fiscal year to the next to a reduction of federal special education funds for one fiscal year. (Currently, that penalty may be imposed on a state for any fiscal year after the fiscal year the state reduces its special education funding.)

Redistributes the federal special education funding that is denied to a penalized state to states that have not reduced their level of special education funding.

Prohibits the Secretary of Education from considering those penalties or redistributions when calculating a state's share of federal special education funds for subsequent fiscal years.

idea adjustment act amends individuals disabilities education act limit penalty imposed state reduces level funding special education fiscal year reduction federal special education funds fiscal year currently penalty imposed state fiscal year fiscal year state reduces special education funding federal special education funding denied penalized state states reduced level special education funding prohibits secretary education considering penalties calculating state share federal special education funds subsequent fiscal years


Summary:
Eleanor Smith Inclusive Home Design Act of 2013 - Requires newly constructed, federally assisted single family houses and town houses to include at least one level that complies with the Standards for Type C (Visitable) Units of the American National Standards Institute (ANSI) Standards for Accessible and Usable Buildings and Facilities (1005-ICC ANSI A117.1-2009) and any future revisions.

Requires: (1) each applicant for federal financial assistance to submit compliance assurances to the relevant federal agency, and (2) each person who arranges for design or construction of a covered dwelling to submit architectural and construction plans for state or local approval. Prohibits federal financial assistance to a state or local government unit unless the recipient is taking certain enforcement actions with regard to covered dwellings.

Permits: (1) private civil actions in a U.S. district court or state court for violations of this Act, and (2) the Attorney General to commence civil actions or intervene in civil actions under this Act.

requires newly constructed federally assisted single family houses town houses include level complies units american_national_standards_institute ansi standards accessible usable buildings facilities icc ansi future revisions requires applicant federal financial assistance submit compliance assurances relevant federal agency person arranges design construction covered dwelling submit architectural construction plans state local approval prohibits federal financial assistance state local government unit recipient taking certain enforcement actions regard covered dwellings permits private civil actions district court state court violations act attorney general commence civil actions intervene civil actions act


Summary: Transportation for Heroes Act of 2013 - Revises urbanized area formula grant recipient requirements to require a recipient to certify that it will ensure a fare of no more than 50% of the peak hour fare will be charged to a U.S. veteran during non-peak hours for transportation using or involving a facility or equipment of a project financed by the grant.

transportation heroes act revises urbanized area formula grant recipient requirements require recipient certify ensure fare peak hour fare charged veteran non peak hours transportation involving facility equipment project financed grant


Summary:
Disability Insurance Protection and Fraud Prevention Act of 2014 - Requires the Inspector General of the Social Security Administration to increase the number of cooperative disability investigative (CDI) units to 54 and distribute them equally among the most densely populated areas.

Prohibits the Commissioner of Social Security, in determining whether an individual is under a disability for insurance benefit payment purposes, from considering: (1) an individual as approaching advanced age unless he or she has attained age 58; (2) an individual as having attained advanced age unless he or she has attained age 61; and (3) the individual's inability to communicate in English as a vocational factor.

Amends titles II (Old Age, Survivors and Disability Insurance) (OASDI) and XVI (Supplemental Security Income) (SSI) of the Social Security Act (SSA) to eliminate consideration of the combined effect of impairments in disability determinations.

Makes appropriations for continuing disability reviews for FY2014-FY2018. Directs the Commissioner to assess for Congress after FY2018 the amount of savings attained as a result of such appropriations in the federal disability program under SSA title II and the SSI program.

Requires the Commissioner to describe for Congress the designs of: (1) a disability demonstration program, (2) a state demonstration program to revise specified existing funding streams for specific populations to improve outcomes and reduce participation in SSI or Social Security disability insurance, and (3) a demonstration program that encourages employers to reduce the incidence of disability among their employees by 20% through a voluntary program that provides the employers with a tax credit if their employees do not file for Social Security disability insurance.

fraud prevention act requires inspector general social_security_administration increase number cooperative disability investigative units distribute equally populated areas prohibits commissioner social_security determining individual disability insurance benefit payment purposes considering individual approaching advanced age attained age individual having attained advanced age attained age individual inability communicate english vocational factor amends titles survivors disability insurance oasdi xvi supplemental security income ssi social security act ssa eliminate consideration combined effect impairments disability determinations makes appropriations continuing disability reviews fy2014-fy2018 directs commissioner assess congress fy2018 savings attained result appropriations federal disability program ssa title ssi program requires commissioner describe congress designs disability demonstration program state demonstration program revise specified existing funding streams specific populations improve outcomes reduce participation ssi social_security disability insurance demonstration program encourages employers reduce incidence disability employees voluntary program provides employers tax credit employees file social_security disability insurance


Summary: School Attendance Improves Lives Act of 2014 - Amends title XVI (Supplemental Security Income) (SSI) of the Social Security Act to condition SSI benefits for disabled children aged 16 or 17 on school attendance, except where the Commissioner of Social Security determines that the individual has good medical cause to not attend school for part or all of a month.

school attendance improves lives act amends title xvi supplemental security income ssi social security act condition ssi benefits disabled children aged school attendance commissioner social_security determines individual good medical cause attend school month


Summary: Jeremy Sanchez Social Security Disability Insurance Fairness Act - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to waive the waiting period for disability insurance benefits for a beneficiary under a disability if the individual is terminally ill or the Commissioner of Social Security determines that the application of the waiting period would work an undue hardship.

fairness act amends title old age survivors disability insurance oasdi social security act waive waiting period disability insurance benefits beneficiary disability individual terminally ill commissioner_of_social_security determines application waiting period work undue hardship


Summary:
Refueling Assistance Act of 2014 - Directs the Secretary of Transportation (DOT) to study motor vehicle refueling assistance to qualified individuals with disabilities.

Requires the Secretary to report to Congress the study results and any recommendations for imposing feasible and cost-effective requirements on gas stations to improve motor vehicle refueling assistance for such individuals.

Authorizes the Secretary to impose a civil penalty on persons who knowingly violate any regulations issued under this Act.

refueling assistance act directs secretary transportation dot study motor vehicle refueling assistance qualified individuals disabilities requires secretary report congress study results recommendations imposing feasible cost effective requirements gas stations improve motor vehicle refueling assistance individuals authorizes secretary impose civil penalty persons knowingly violate regulations issued act


Summary: Social Security Caregiver Credit Act of 2014 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act with respect to determining entitlement to and the amount of any monthly benefit, including any lump-sum death payment, payable under OASDI on the basis of the wages and self-employment income of any individual. Deems such an individual to have been paid a wage (according to a specified formula) during each month during which the individual was engaged for at least 80 hours in providing care to a dependent relative without monetary compensation for up to five years of such service. Makes this Act inapplicable in the case of any monthly benefit or lump-sum death payment if a larger benefit or payment would be payable without its application.

social_security_caregiver_credit_act amends title old age survivors disability insurance oasdi social security act respect determining entitlement monthly benefit including lump sum death payment payable oasdi basis wages self employment income individual deems individual paid wage according specified formula month individual engaged hours providing care dependent relative monetary compensation years service makes act inapplicable case monthly benefit lump sum death payment larger benefit payment payable application


Summary: Travel and Tourism For All Act - Directs the National Council on Disability to report to Congress with recommendations to improve the implementation of: (1) the Americans with Disabilities Act of 1990 (ADA) with respect to the travel, tourism, and hospitality industries; and (2) the 2010 ADA standards for public accommodations and commercial facilities under federal regulations setting forth accessibility guidelines for buildings, facilities, new construction, alterations, and architectural barriers.

Civil rights and liberties, minority issues

travel tourism act directs report congress recommendations improve implementation americans disabilities act ada respect travel tourism industries ada standards public accommodations commercial facilities federal regulations setting forth accessibility guidelines buildings facilities new construction alterations architectural barriers


Summary:
Stop Disability Fraud Act of 2014 - Directs the Commissioner of Social Security to take any necessary actions to ensure that cooperative disability investigations units have been established that would cover the country and specified U.S. territories.

Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSA) to prohibit the Commissioner, in determining whether an individual is or continues to be under a disability, from considering any evidence furnished by an unlicensed or sanctioned physician physician or health care practitioner.

Authorizes the Commissioner to disqualify or suspend immediately from appearing as a claimant representative before the Social Security Administration any individual who has been convicted of a felony or a crime of moral turpitude in a federal or state court, or, in the case of an attorney, upon the individual's disbarment from any court or bar.

Amends SSA titles II, VIII (Special Benefits for Certain World War II Veterans), and XVI (Supplemental Security Income) (SSI) to subject to criminal penalties for fraud any conspiracy to commit specified offenses, and increase criminal as well as civil monetary penalties for certain individuals in positions of trust who commit fraud.

Amends SSA title II to direct the Commissioner to establish rules under which fines and other appropriate sanctions may be imposed on claimant representatives for failure to comply with the Commissioner's rules and regulations.

Amends SSA title XI to: (1) establish a civil monetary penalty for any claimant representative who knowingly charges for services rendered in excess of the maximum fee prescribed by the Commissioner or allowed by a court; and (2) direct the Commissioner periodically to adjust civil monetary penalty maximum amounts for inflation.

Requires federal courts (which currently are merely authorized) to order defendants convicted of Social Security fraud to provide restitution to victims in certain cases.

Amends SSA title II to ban any payment of benefits to individuals on whom a civil monetary penalty is imposed for fraudulently concealing work activity.

Directs the Inspector General of the Social Security Administration to conduct biennial reviews of the practices of a sample of the highest earning claimant representative to ensure compliance with Administration policies.

Directs the Commissioner to conduct pre-effectuation and post-effectuation quality reviews of hearing dispositions with respect to decisions in connection with applications for OASDI or SSI benefits, in a sufficient number to ensure compliance with laws, regulations, and other guidance issued by the Commissioner.

 Requires the Commissioner to establish by regulation standard qualifications for state and federal decision makers and medical or vocational advisors involved in the disability determination process.

Amends SSA title VII (Administration) to direct the Commissioner to designate data exchange standards, under SSA titles II, VIII, and XVI, to govern: (1) necessary categories of information that state agencies operating programs under approved state plans are required under applicable federal law to exchange electronically with another state agency, and (2) required federal reporting and data exchange.

Directs the Commissioner to update medical-vocational guidelines used in disability determinations.

Includes in the research and demonstration projects conducted under SSA title XI: (1) development of instruments to assess function that are rapid, reliable, and objective to inform the disability determination process; and (2) studies of the availability and effects of more fully considering assistive devices and workplace accommodations in the disability determination process.

Amends SSA titles II and XVI to authorize the Commissioner to allow for the referral of individuals denied benefits based on an adverse determination of disability to an appropriate public or private entity for employment services, vocational rehabilitation services, or other support services.

Directs the Commissioner to make on-line tools publicly available through the Administration website to allow all individuals eligible for disability and SSI benefits to assess the impact of earnings on their eligibility for, and amount of, benefits received through federal and state benefit programs.

Amends SSA title II with respect to real property acquired using funds derived from the the Federal Old-Age and Survivors Insurance Trust Fund or the Federal Disability Insurance Trust Fund. Prohibits the use of amounts from the Trust Funds for the operation and maintenance of real property in amounts exceeding certain administrative costs.

Revises rules for the use of death information furnished to or maintained by the Administration.

Declares that reconsiderations of disability cessation determinations may be made by the state agency or the Commissioner regardless of whether the finding was originally made by the one or the other.

stop disability fraud act directs commissioner social_security necessary actions ensure cooperative disability investigations units established cover country specified territories amends title old age survivors disability insurance oasdi social security act ssa prohibit commissioner determining individual continues disability considering evidence furnished unlicensed sanctioned physician physician health care practitioner authorizes commissioner disqualify suspend immediately appearing claimant representative social_security_administration individual convicted felony crime moral turpitude federal state court case attorney individual court bar amends ssa titles special benefits certain world war veterans ssi subject criminal penalties fraud conspiracy commit specified offenses increase criminal civil monetary penalties certain individuals positions trust commit fraud amends ssa title direct commissioner establish rules fines appropriate sanctions imposed claimant representatives failure comply commissioner rules regulations amends ssa title establish civil monetary penalty claimant representative knowingly charges services rendered excess maximum fee prescribed commissioner allowed court direct commissioner periodically adjust civil monetary penalty maximum amounts inflation requires federal courts currently merely authorized order defendants convicted social_security fraud provide restitution victims certain cases amends ssa title ban payment benefits individuals civil monetary penalty imposed fraudulently concealing work activity directs inspector general social_security_administration conduct biennial reviews practices sample highest earning claimant representative ensure compliance administration policies directs commissioner conduct pre post quality reviews hearing dispositions respect decisions connection applications oasdi ssi benefits sufficient number ensure compliance laws regulations guidance issued commissioner requires commissioner establish regulation standard qualifications state federal decision makers medical vocational advisors involved disability determination process amends ssa title vii administration direct commissioner designate data exchange standards ssa titles viii xvi govern necessary categories information state agencies operating programs approved state plans required applicable federal law exchange electronically state agency required federal reporting data exchange directs commissioner update medical vocational guidelines disability determinations includes research demonstration projects conducted ssa title development instruments assess function rapid reliable objective inform disability determination process studies availability effects fully considering assistive devices workplace accommodations disability determination process amends ssa titles xvi authorize commissioner allow referral individuals denied benefits based adverse determination disability appropriate public private entity employment services vocational rehabilitation services support services directs commissioner line tools publicly available administration website allow individuals eligible disability ssi benefits assess impact earnings eligibility benefits received federal state benefit programs amends ssa title respect real property acquired funds derived federal old age survivors insurance trust fund federal_disability_insurance_trust_fund prohibits use amounts operation maintenance real property amounts exceeding certain administrative costs revises rules use death information furnished maintained administration declares disability cessation determinations state agency commissioner regardless finding originally


Summary: National Care Corps Act of 2014 - Establishes in the Department of Health and Human Services (HHS) the National Care Corps through which Corps Members provide certain services to individuals in need who are age 65 or older or have a disability and have difficulty with self-care.

establishes department_of_health_and_human_services hhs provide certain services individuals need age older disability difficulty self care


Summary:
Exercise and Fitness For All Act - Directs the Access Board to develop and publish guidelines for exercise or fitness service providers to provide accessible exercise or fitness equipment, including relevant personnel training. Requires such guidelines to ensure that exercise or fitness equipment is accessible to, and usable by, individuals with disabilities.

Amends the Internal Revenue Code to allow eligible small businesses a tax credit for providing accessible exercise or fitness equipment for use by individuals with disabilities.

exercise fitness act directs develop publish guidelines exercise fitness service providers provide accessible exercise fitness equipment including relevant personnel training requires guidelines ensure exercise fitness equipment accessible usable individuals disabilities amends internal revenue code allow eligible small businesses tax credit providing accessible exercise fitness equipment use individuals disabilities


Summary:
Transit Accessibility Innovation Act of 2014 - Directs the Secretary of Transportation (DOT) to implement a transit accessibility innovation program by distributing competitive discretionary grants to public transit agencies for eligible projects in order to encourage public transit systems to take action to address deficiencies in service for individuals with disabilities.

Directs the Secretary, for each fiscal year, to use 2% of funds made available under this Act to carry out activities to ensure that innovative practices, program models, and new service delivery options are collected, reviewed, and disseminated to other public transit agencies for replication in other communities.

Directs the Secretary, for each fiscal year, also to use certain funds to carry out a transportation promotion pilot program to ensure that: (1) public transit agencies fulfill their requirements under the Americans with Disabilities Act of 1990 (ADA), and (2) individuals with disabilities have advocates to ensure greater opportunities for integration and access into transit systems.

Requires the Secretary to make grants to: (1) agencies implementing a system established under the Developmental Disabilities Assistance and Bill of Rights Act of 2000 that have demonstrated histories of transportation expertise or advocacy, and (2) nonprofit organizations that have also demonstrated such histories.

Increases from 10% to 15% the limitation on the use of a recipient's annual formula apportionment for provision of nonfixed route paratransit transportation services in accordance with the ADA.

transit accessibility innovation act directs secretary transportation dot implement transit accessibility innovation program distributing competitive discretionary grants public transit agencies eligible projects order encourage public transit systems action address deficiencies service individuals disabilities directs secretary fiscal year use funds available act carry activities ensure innovative practices program models new service delivery options collected reviewed disseminated public transit agencies replication communities directs secretary fiscal year use certain funds carry transportation promotion pilot program ensure public transit agencies fulfill requirements americans disabilities act ada individuals disabilities advocates ensure greater opportunities integration access transit systems requires secretary grants agencies implementing system established developmental disabilities assistance bill rights act demonstrated histories transportation expertise advocacy nonprofit organizations demonstrated histories increases limitation use recipient annual formula apportionment provision route transportation services accordance ada


Summary:
Child's Insurance Benefits Improvement Act of 2014 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSA), with respect to child insurance benefits based on disability, to raise from 22 to 26 the cut-off age for entitlement and re-entitlement to such benefits.

Raises from 22 to 26 the cut-off age before which the suspension of disability benefits, based on evidence that the disability has ceased, shall not apply to a full-time student.

Amends SSA title XVI (Supplemental Security Income) (SSI) to raise from 22 to 26 the cut-off age at which individuals receiving SSI benefits based on blindness or disability cease to be entitled to SSI benefits and become entitled to child's OASDI benefits based on disability.

Amends SSA title II to adjust related age limits for calculation of recent work for disability determinations.

benefits improvement act amends title old age survivors disability insurance oasdi social security act ssa respect child insurance benefits based disability raise cut age entitlement entitlement benefits raises cut age suspension disability benefits based evidence disability ceased shall apply time student amends ssa title ssi raise cut age individuals receiving ssi benefits based blindness disability cease entitled ssi benefits entitled child oasdi benefits based disability amends ssa title adjust related age limits calculation recent work disability determinations


Summary:
(Although this measure has not been amended since it was passed by the House, the text was changed by H. Con. Res. 124, which made enrollment corrections, and the summary has been modified as necessary.)

Division A: Tax Increase Prevention Act of 2014 - Tax Increase Prevention Act of 2014 - Title I: Certain Expiring Provisions - Subtitle A: Individual Tax Extenders - (Sec. 101) Extends through 2014:

 the tax deduction of expenses of elementary and secondary school teachers; the tax exclusion of imputed income from the discharge of indebtedness for a principal residence; the equalization of the tax exclusion for employer-provided commuter transit and parking benefits; the tax deduction of mortgage insurance premiums; the tax deduction of state and local general sales taxes in lieu of state and local income taxes; the tax deduction of contributions of real property interests for conservation purposes; the tax deduction of qualified tuition and related expenses; and the tax exemption of distributions from individual retirement accounts for charitable purposes. Subtitle B: Business Tax Extenders - (Sec. 111) Extends through 2014:

 the tax credit for increasing research activities; the low-income housing tax credit for newly-constructed non-federally subsidized buildings; the Indian employment tax credit; the new markets tax credit; the tax credit for qualified railroad track maintenance expenditures; the tax credit for mine rescue team training expenses; the tax credit for differential wage payments to employees who are members of the Uniformed Services; the work opportunity tax credit; authority for issuance of qualified zone academy bonds; the classification of race horses as three-year property for depreciation purposes; accelerated depreciation of qualified leasehold improvement, restaurant, and retail improvement property, of motorsports entertainment complexes, and of business property on Indian reservations; accelerated depreciation of certain business property (bonus depreciation) and the election to accelerate the alternative minimum tax (AMT) credit in lieu of bonus depreciation; the special rule allowing tax deductions of food inventory by non-corporate taxpayers; the increased expensing allowance for business assets, computer software, and qualified real property (i.e., leasehold improvement, restaurant, and retail improvement property); the election to expense advanced mine safety equipment expenditures; the expensing allowance for film and television production costs and the costs of live theatrical productions; the tax deduction for income attributable to domestic production activities in Puerto Rico; tax rules relating to payments between related foreign corporations and dividends of regulated investment companies (RICs); the tax treatment of RICs as qualified investment entities for purposes of the Foreign Investment in Real Property Tax Act (FIRPTA); the subpart F income exemption for income derived in the active conduct of a banking, financing, or insurance business; the exemption from treatment as foreign holding company income of dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity; the 100% exclusion from gross income of gain from the sale of small business stock; the basis adjustment rule for stock of an S corporation making charitable contributions of property; the reduction of the recognition period of the built-in gains of S corporations; the incentives for investment in empowerment zones; the increased level of distilled spirit excise tax payments into the treasuries of Puerto Rico and the Virgin Islands; and the tax credit for American Samoa economic development expenditures. Amends the Housing Assistance Act of 2008 to extend through 2014 the exemption of the basic military housing allowance from the income test for programs financed by tax-exempt housing bonds.

Subtitle C: Energy Tax Expenditures - (Sec. 151) Extends through 2014:

 the tax credit for residential energy efficiency improvements; the tax credit for second generation biofuel production; the income and excise tax credits for biodiesel and renewable diesel fuel mixtures; the tax credit for producing electricity using Indian coal facilities placed in service before 2009; the tax credit for producing electricity using wind, biomass, geothermal, landfill gas, trash, hydropower, and marine and hydrokinetic renewable energy facilities; the tax credit for energy-efficient new homes; the special depreciation allowance for second generation biofuel plant property; the tax deduction for energy-efficient commercial buildings; tax deferral rules for sales or dispositions of qualified electric utilities; the excise tax credits for alternative fuels and fuels involving liquefied hydrogen; and the tax credit for alternative fuel vehicle refueling property. Subtitle D: Extenders Relating to Multiemployer Defined Benefit Pension Plans - (Sec. 171) Extends through 2015 the automatic extension of amortization periods for multiemployer defined benefit pension plans.

(Sec. 172) Amends the Pension Protection Act of 2006 to extend through 2015 multiemployer pension plan rules relating to funding improvement and rehabilitation plans.

Title II: Technical Corrections - Tax Technical Corrections Act of 2014 - (Sec. 202) Amends the Internal Revenue Code, as amended by the American Taxpayer Relief Act of 2012, to: (1) make a conforming amendment to the computation of the foreign earned income tax exclusion, and (2) confirm that the alternative minimum tax (AMT) exemption amount for married individuals filing separate tax returns is one-half the exemption amount for married individuals filing a joint return.

(Sec. 203) Amends the Middle Class Tax Relief and Job Creation Act of 2012 to correct a reference to the repeal of shifts in the timing of estimated corporate taxes in the Corporate Estimated Tax Shift Act of 2009.

(Sec. 204) Amends the Internal Revenue Code to exclude any aircraft that is a rotorcraft or propeller aircraft from the definition of "jet aircraft" for purposes of the excise tax exemption for transportation by aircraft.

(Sec. 205) Amends the Regulated Investment Company Modernization Act of 2010 to: (1) allow a regulated investment company (RIC) to delay the capital loss carryover provisions of such Act for one year for purposes of the excise tax on undistributed RIC income, (2) exclude from an RIC earnings and profit calculation such loss carryover amounts, (3) modify the required date for a declaration of an RIC spillover dividend, (4) modify rules for the treatment of post-October net capital losses, and (5) allow a deferral of certain gains and losses of an RIC for excise tax purposes.

(Sec. 206) Amends the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 to confirm that the phase-out thresholds for married couples filing joint tax returns are increased and adjusted for inflation for all taxable years after 2009 (not just taxable years beginning in 2010).

(Sec. 207) Amends the Creating Small Business Jobs Act of 2010 to provide that amendments to provisions imposing penalties for failure to furnish correct taxpayer information in that Act apply on or after January 1, 2011.

(Sec. 208) Makes a clerical amendment to Hiring Incentives To Restore Employment Act.

(Sec. 209) Amends the American Recovery and Reinvestment Act of 2009 to: (1) modify provisions relating to the refundability of the child tax credit in taxable years beginning after 2008 and before 2018 to provide that, to the extent the credit exceeds the taxpayer's liability, the refundable portion will be equal to 15% of the earned income in excess of $3,000 (not $10,000 indexed for inflation); (2) limit the tax credit for tuition, fees, and course materials to the Hope Scholarship tax credit; (3) provide that grants in lieu of energy tax credits are not includible in alternative minimum tax (AMT) taxable income; and (4) make technical amendments to the tax credits for vehicle refueling property expenditures and the advance energy project tax credit.

(Sec. 210) Amends the Internal Revenue Code, as amended by the Energy Improvement and Extension Act of 2008, to confirm that: (1) coke and coke gas produced using fuel qualifying for a steel industry fuel credit are not eligible for the tax credit for producing fuel from a nonconventional source; and (2) accelerated depreciation provisions for smart meters and smart grid systems do not apply to property with a recovery period of less than 16 years. Limits the availability of bonus depreciation for reuse and recycling property.

(Sec. 211) Amends the Tax Extenders and Alternative Minimum Tax Relief Act of 2008, with respect to withholding requirements applicable to an RIC under the Foreign Investment in Real Property Tax Act (FIRPTA), to: (1) exempt distributions made on or before October 4, 2008, from withholding requirements under such Act; and (2) exempt RICs from liability to a foreign shareholder for amounts withheld by the IRS.

(Sec. 212) Makes a clerical amendment to the Housing Assistance Tax Act of 2008.

(Sec. 213) Amends the Heroes Earnings Assistance and Relief Tax Act of 2008 to provide that the enactment date of such Act (i.e., June 18, 2008) shall apply for determining the limitation period during which retired pay for members of the Uniformed Services is reduced as a result of the award of disability compensation.

Makes a technical amendment to the Internal Revenue Code to confirm that a flexible spending account does not fail to be treated as a cafeteria plan or a health flexible spending account merely because the plan provides for qualified reservist distributions.

(Sec. 214) Amends the Internal Revenue Code, as amended by the Economic Stimulus Act of 2008, to provide that Internal Revenue Service (IRS) summary assessment procedures shall apply in the case of an omission of a correct valid identification number on a return.

(Sec. 215) Amends the Internal Revenue Code, with respect to the tax exclusion of income earned by U.S. citizens or residents living abroad, to reinstate a provision requiring the netting of disallowed tax deductions against excluded income.

(Sec. 216) Amends the Internal Revenue Code, as amended by the Tax Relief and Health Care Act of 2006, to coordinate the tax treatment of wages eligible for the Indian employment tax credit with the work opportunity tax credit.

(Sec. 217) Amends the Internal Revenue Code, as amended by the Safe, Accountable, Flexible, Efficient Transportation Equity Act of 2005: A Legacy for Users, to confirm that revenues for the excise tax on aviation fuel and gasoline credited to the Airport and Airways Trust Fund are not similarly credited to the Highway Trust Fund.

(Sec. 218) Amends the Internal Revenue Code, as amended by the Energy Tax Incentives Act of 2005, to provide that the basis of any property eligible for the tax credit for alternative fuel vehicle refueling property expenditures shall be reduced by the amount allowed for such credit.

(Sec. 219) Amends the American Jobs Creation Act of 2004 to require that the computation of the tax exclusion for extraterritorial income be made without regard to the tax deduction for income attributable to domestic production activities. Extends the authority of the Secretary of the Treasury to make adjustments to wages eligible for such deduction in short taxable years.

(Sec. 221) Eliminates provisions in the Internal Revenue Code that are not used in computing current tax liabilities (referred to as deadwood provisions). Provides for a savings provision to prevent the repeal of such deadwood provisions from affecting the tax treatment of transactions, acquisitions of property, or items of income, loss, deduction, or credit occurring or accruing prior to the enactment of this Act.

Title III: Joint Committee on Taxation - (Sec. 301) Provides that any refund or credit in excess of $5 million due to a C corporation taxpayer may not be made until the Secretary of the Treasury submits a report to the Joint Committee on Taxation providing information on such refund or credit.

Title IV: Budgetary Effects - Prohibits the entry of the budgetary effects of this Act on certain PAYGO scorecards.

Division B: Achieving A Better Life Experience Act of 2014 - Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 or the Stephen Beck, Jr., ABLE Act of 2014 - Title I: Qualified ABLE Programs - (Sec. 101) States as the purposes of this title to: (1) encourage and assist individuals and families in saving private funds for the purpose of supporting individuals with disabilities to maintain their health, independence, and quality of life; and (2) provide secure funding for disability-related expenses of beneficiaries with disabilities that will supplement, but not supplant, benefits provided through private insurance, title XVI (Supplemental Security Income) and title XIX (Medicaid) of the Social Security Act, the beneficiary's employment, and other sources.

(Sec. 102) Amends the Internal Revenue Code to exempt from taxation a qualified ABLE program established and maintained by a state, or by an agency or instrumentality of the state, to pay the qualified disability expenses related to the blindness or disability of a program beneficiary, including expenses for education, housing, transportation, employment training and support, assistive technology and personal support services, health, prevention and wellness, financial management and administrative services, legal fees, expenses for oversight and monitoring, and funeral and burial expenses.

Requires officers and employees who have control of the qualified ABLE program to make reports as required by the Secretary of the Treasury. Imposes an additional 10% tax on individuals who do not use distributions from an ABLE account for disability expenses. Subjects ABLE accounts to the penalty tax for excess contributions and for failure to file required reports.

(Sec. 103) Requires amounts in ABLE accounts to be disregarded in determining eligibility for means-tested federal programs, except distributions for housing expenses under the supplemental security income program and for amounts in an ABLE account exceeding $100,000. Suspends the payment of supplemental security income benefits to an individual during any period in which such individual has excess resources in an ABLE account, but does not suspend or affect the Medicaid eligibility of such individual.

(Sec. 104) Amends the federal bankruptcy code to exclude funds placed in an account of a qualified ABLE program from a bankruptcy estate, but only if: (1) the designated beneficiary of such account was a child, stepchild, grandchild, or step grandchild of the debtor; (2) such funds are not pledged or promised to any entity in connection with any extension of credit and are not excess contributions to an ABLE account; and (3) such funds do not exceed $6,225 during a specified time period.

(Sec. 105) Amends the Internal Revenue Code to permit contributors to or beneficiaries of a qualified tuition program (529 program) to direct the investment of contributions to a 529 program (or any earnings thereon) up to two times in any calendar year (currently, no investment direction is allowed).

Title II: Offsets- (Sec. 201) Amends title II (Old Age, Survivors, and Disability Insurance Benefits) of the Social Security Act to change the age at which disability benefits are no longer subject to reductions from 65 to the normal retirement age range as set forth in such Act.

(Sec. 202) Amends title XVIII (Medicare) of the Social Security Act to: (1) accelerate the beginning date for adjustments of relative value targets for misvalued services in Medicare physician fee schedules from 2017 to 2016; and (2) treat items and services for vacuum erection systems furnished on and after July 1, 2015, in the same manner as erectile dysfunction drugs for purposes of defining covered drugs under Medicare part D. (Sec. 204) Amends the American Taxpayer Relief Act of 2012 to delay to January 1, 2025, the implementation of oral-only end stage renal disease (ESRD)-related drugs in the ESRD prospective payment system.

(Sec. 205) Amends the Internal Revenue Code to increase the Inland Waterways Trust Fund financing rate to 29 cents per gallon for fuel used after March 31, 2015.

(Sec. 206) Amends the Internal Revenue Code to treat Internal Revenue Service (IRS)-certified professional employer organizations (PEOs) as employers for employment tax purposes (thus allowing such PEOs to pay wages and collect and remit payroll taxes on behalf of an employer).

Sets forth IRS certification requirements for PEOs, including independent financial review and reporting requirements. Requires a PEO, each year, to post a bond equal to the greater of 5% of the PEO's liability during the preceding calendar year (not exceeding $1 million) or $50,000.

(Sec. 207) Amends the Internal Revenue Code to exclude dividends received by a U.S. shareholder from a controlled foreign corporation from the definition of "personal holding company income" for purposes of personal holding company taxation.

(Sec. 208) Amends the Internal Revenue Code to require an annual inflation adjustment to tax penalty amounts for: (1) failure to file a tax return or pay tax, (2) failure to file certain information returns or registration statements, (3) noncompliance of tax return preparers, (4) failure to file partnership or S corporation returns, and (5) failure to file correct information returns or correct payee statements.

(Sec. 209) Amends the Internal Revenue Code to increase from 15% to 30% the rate of the continuous levy on payments due to a Medicare provider or supplier for overdue taxes.

measure amended passed house text changed res enrollment corrections summary modified necessary division tax increase prevention act tax increase prevention act title certain expiring provisions subtitle individual tax extenders sec extends tax deduction expenses elementary secondary school teachers tax exclusion imputed income discharge indebtedness principal residence equalization tax exclusion employer provided commuter transit parking benefits tax deduction mortgage insurance premiums tax deduction state local general sales taxes lieu state local income taxes tax deduction contributions real property interests conservation purposes tax deduction qualified tuition related expenses tax exemption distributions individual retirement accounts charitable purposes subtitle business tax extenders sec extends tax credit increasing research activities low income housing tax credit newly constructed non federally subsidized buildings indian employment tax credit new markets tax credit tax credit qualified railroad track maintenance expenditures tax credit rescue team training expenses tax credit differential wage payments employees members uniformed_services work opportunity tax credit authority issuance qualified zone academy bonds classification race horses year property depreciation purposes accelerated depreciation qualified leasehold improvement restaurant retail improvement property motorsports entertainment complexes business property indian reservations accelerated depreciation certain business property bonus depreciation election accelerate alternative minimum tax amt credit lieu bonus depreciation special rule allowing tax deductions food inventory non corporate taxpayers increased expensing allowance business assets computer software qualified real property leasehold improvement restaurant retail improvement property election expense advanced safety equipment expenditures expensing allowance film television production costs costs live theatrical productions tax deduction income attributable domestic production activities puerto_rico tax rules relating payments related foreign corporations dividends regulated investment companies rics tax treatment rics qualified investment entities purposes foreign_investment_in_real_property_tax_act subpart income exemption income derived active conduct banking financing insurance business exemption treatment foreign holding company income dividends interest rents royalties received accrued certain controlled foreign corporations related entity exclusion gross income gain sale small business stock basis adjustment rule stock corporation making charitable contributions property reduction recognition period built gains corporations incentives investment empowerment zones increased level distilled spirit excise tax payments treasuries puerto_rico virgin_islands tax credit american_samoa economic development expenditures amends housing assistance act extend exemption basic military housing allowance income test programs financed tax exempt housing bonds subtitle energy tax expenditures sec extends tax credit residential energy efficiency improvements tax credit second generation biofuel production income excise tax credits biodiesel renewable diesel fuel mixtures tax credit producing electricity indian coal facilities placed service tax credit producing electricity wind biomass geothermal landfill gas trash hydropower marine hydrokinetic renewable energy facilities tax credit energy efficient new homes special depreciation allowance second generation biofuel plant property tax deduction energy efficient commercial buildings tax deferral rules sales dispositions qualified electric utilities excise tax credits alternative fuels fuels involving liquefied hydrogen tax credit alternative fuel vehicle refueling property subtitle extenders relating multiemployer defined benefit pension plans sec extends automatic extension amortization periods multiemployer defined benefit pension plans sec amends pension protection act extend multiemployer pension plan rules relating funding improvement rehabilitation plans title technical corrections tax technical corrections act sec amends internal revenue code amended american taxpayer relief act conforming amendment computation foreign earned income tax exclusion confirm alternative minimum tax amt exemption married individuals filing separate tax returns half exemption married individuals filing joint return sec amends middle class tax relief job creation act correct reference repeal shifts timing estimated corporate taxes corporate estimated tax shift act sec amends internal revenue code exclude aircraft propeller aircraft definition jet aircraft purposes excise tax exemption transportation aircraft sec amends allow regulated investment company ric delay capital loss carryover provisions act year purposes excise tax undistributed ric income exclude ric earnings profit calculation loss carryover amounts modify required date declaration ric dividend modify rules treatment post october net capital losses allow deferral certain gains losses ric excise tax purposes sec amends tax relief unemployment insurance reauthorization job creation act confirm phase thresholds married couples filing joint tax returns increased adjusted inflation taxable years taxable years beginning sec amends provide amendments provisions imposing penalties failure furnish correct taxpayer information act apply january sec makes clerical amendment sec amends american_recovery_and_reinvestment_act modify provisions relating refundability child tax credit taxable years beginning provide extent credit exceeds taxpayer liability refundable portion equal earned income excess indexed inflation limit tax credit tuition fees course materials hope scholarship tax credit provide grants lieu energy tax credits includible alternative minimum tax amt taxable income technical amendments tax credits vehicle refueling property expenditures advance energy project tax credit sec amends internal revenue code amended confirm coke coke gas produced fuel qualifying steel industry fuel credit eligible tax credit producing fuel nonconventional source accelerated depreciation provisions smart meters smart grid systems apply property recovery period years limits availability bonus depreciation reuse recycling property sec amends tax extenders alternative minimum tax relief act respect withholding requirements applicable ric foreign_investment_in_real_property_tax_act exempt distributions october withholding requirements act exempt rics liability foreign shareholder amounts withheld irs sec makes clerical amendment sec amends heroes earnings assistance relief tax act provide enactment date act june shall apply determining limitation period retired pay members uniformed_services reduced result award disability compensation makes technical amendment internal revenue code confirm flexible spending account fail treated cafeteria plan health flexible spending account merely plan provides qualified reservist distributions sec amends internal revenue code amended economic stimulus act provide internal_revenue_service irs summary assessment procedures shall apply case omission correct valid identification number return sec amends internal revenue code respect tax exclusion income earned citizens residents living abroad reinstate provision requiring disallowed tax deductions excluded income sec amends internal revenue code amended coordinate tax treatment wages eligible indian employment tax credit work opportunity tax credit sec amends internal revenue code amended safe accountable flexible efficient transportation equity act legacy users confirm revenues excise tax aviation fuel gasoline credited airport similarly credited highway_trust_fund sec amends internal revenue code amended provide basis property eligible tax credit alternative fuel vehicle refueling property expenditures shall reduced allowed credit sec amends american_jobs_creation_act require computation tax exclusion extraterritorial income regard tax deduction income attributable domestic production activities extends authority secretary treasury adjustments wages eligible deduction short taxable years sec eliminates provisions internal_revenue_code computing current tax liabilities referred deadwood provisions provides savings provision prevent repeal deadwood provisions affecting tax treatment transactions acquisitions property items income loss deduction credit occurring accruing prior enactment act title iii joint_committee_on_taxation sec provides refund credit excess million corporation taxpayer secretary treasury submits report joint_committee_on_taxation providing information refund credit title budgetary effects prohibits entry budgetary effects act certain paygo scorecards division achieving better life experience act achieving better life experience act able act title qualified able programs sec states purposes title encourage assist individuals families saving private funds purpose supporting individuals disabilities maintain health independence quality life provide secure funding disability related expenses beneficiaries disabilities supplement supplant benefits provided private insurance title title xix medicaid social security act beneficiary employment sources sec amends internal revenue code exempt taxation qualified able program established maintained state agency instrumentality state pay qualified disability expenses related blindness disability program beneficiary including expenses education housing transportation employment training support assistive technology personal support services health prevention wellness financial management administrative services legal fees expenses oversight monitoring funeral burial expenses requires officers employees control qualified able program reports required secretary treasury imposes additional tax individuals use distributions able account disability expenses subjects able accounts penalty tax excess contributions failure file required reports sec requires amounts able accounts disregarded determining eligibility means tested federal programs distributions housing expenses supplemental security income program amounts able account exceeding suspends payment supplemental security income benefits individual period individual excess resources able account suspend affect medicaid eligibility individual sec amends federal bankruptcy code exclude funds placed account qualified able program bankruptcy estate designated beneficiary account child stepchild grandchild step grandchild debtor funds pledged promised entity connection extension credit excess contributions able account funds exceed specified time period sec amends internal revenue code permit contributors beneficiaries qualified tuition program program direct investment contributions program earnings thereon times calendar year currently investment direction allowed title sec amends title old age survivors disability_insurance benefits social security act change age disability benefits longer subject reductions normal retirement age range set forth act sec amends title xviii medicare social security act accelerate beginning date adjustments relative value targets misvalued services medicare physician fee schedules treat items services vacuum systems furnished july manner dysfunction drugs purposes defining covered drugs medicare sec amends american taxpayer relief act delay january implementation oral end stage renal disease drugs esrd prospective payment system sec amends internal revenue code increase inland_waterways_trust_fund financing rate cents gallon fuel march sec amends internal revenue code treat internal_revenue_service professional employer organizations peos employers employment tax purposes allowing peos pay wages collect remit payroll taxes behalf employer sets forth irs certification requirements peos including independent financial review reporting requirements requires peo year post bond equal greater peo liability preceding calendar year exceeding million sec amends internal revenue code exclude dividends received shareholder controlled foreign corporation definition personal holding company income purposes personal holding company taxation sec amends internal revenue code require annual inflation adjustment tax penalty amounts failure file tax return pay tax failure file certain information returns registration statements noncompliance tax return preparers failure file partnership corporation returns failure file correct information returns correct payee statements sec amends internal revenue code increase rate continuous levy payments medicare provider supplier overdue taxes


Summary:
Achieving a Better Life Experience Act of 2013 or the ABLE Act of 2013 - Amends the Internal Revenue Code to establish tax-exempt ABLE accounts to assist an individual with a disability in building an account to pay for qualified disability expenses. Defines "qualified disability expenses" to include expenses for education, including higher education expenses, a primary residence, transportation, obtaining and maintaining employment, health and wellness, and other personal support expenses.

Treats a qualified ABLE program and an ABLE account in the same manner as a qualified tuition program for income tax purposes (i.e., allowing a tax exemption for such program and an exclusion from gross income of amounts attributable to a contributor to or a beneficiary of a program account). Defines "qualified ABLE program" as a program established and maintained by a state agency under which a person may make contributions to an ABLE account established to pay for qualified disability expenses.

Requires amounts in ABLE accounts to be disregarded in determining eligibility for Medicaid and other means-tested federal programs. Suspends the payment of supplemental security income benefits under title XVI (Supplemental Security Income) of the Social Security Act to an individual during any period in which such individual has excess resources attributable to an ABLE account.

achieving better life experience act able act amends internal revenue code establish tax exempt able accounts assist individual disability building account pay qualified disability expenses defines qualified disability expenses include expenses education including higher education expenses primary residence transportation obtaining maintaining employment health wellness personal support expenses treats qualified able program able account manner qualified tuition program income tax purposes allowing tax exemption program exclusion gross income amounts attributable contributor beneficiary program account defines qualified able program program established maintained state agency person contributions able account established pay qualified disability expenses requires amounts able accounts disregarded determining eligibility medicaid means tested federal programs suspends payment supplemental security income benefits title social security act individual period individual excess resources attributable able account


Summary:
Eunice Kennedy Shriver Act - Reauthorizes the Special Olympics Sport and Empowerment Act of 2004 for FY2014-FY2018.

Directs the Secretary of State to act through the Assistant Secretary of State for Educational and Cultural Affairs in awarding grants or entering agreements with Special Olympics for activities outside the United States. Includes community-based prevention among the activities for which the Secretary of Health and Human Services (HHS) may award grants or enter into agreements with Special Olympics. Requires grant or agreement applications to include a description of specific measurable annual benchmarks, as well as long-term goals and objectives, to be achieved through specified activities, which must include: (1) activities to increase the full participation of people with intellectual disabilities in inclusive school and community activities with people without disabilities, (2) education programs that dispel negative stereotypes about people with intellectual disabilities, and (3) activities to increase the participation of people with intellectual disabilities in Special Olympics outside of the United States and to promote volunteerism on behalf of such activities. Requires annual reports by Special Olympics to describe demographic data about Special Olympics participants.

Authorizes the Secretary of Education to award grants or enter into contracts or cooperative agreements to promote the expansion of Best Buddies, including activities to increase the participation of people with intellectual disabilities in social relationships and other aspects of community life, including education and employment, within the United States.

eunice kennedy shriver act reauthorizes special olympics sport empowerment act fy2014-fy2018 directs secretary state act assistant secretary state educational cultural affairs awarding grants entering agreements special olympics activities outside united_states includes community based prevention activities secretary health_and_human_services hhs award grants enter agreements special olympics requires grant agreement applications include description specific measurable annual benchmarks long term goals objectives achieved specified activities include activities increase participation people intellectual disabilities inclusive school community activities people disabilities education programs dispel negative stereotypes people intellectual disabilities activities increase participation people intellectual disabilities special olympics outside united_states promote volunteerism behalf activities requires annual reports special olympics describe demographic data special olympics participants authorizes secretary education award grants enter contracts cooperative agreements promote expansion best_buddies including activities increase participation people intellectual disabilities social relationships aspects community life including education employment united_states


Summary:
Captioning and Image Narration to Enhance Movie Accessibility Act or the CINEMA Act - Amends the Americans with Disabilities Act of 1990 to declare it a discriminatory practice for any person who owns, leases (or leases to), or operates certain movie complexes to fail to ensure that the motion pictures are accessible to individuals with disabilities, including by making open captioning (openly displaying text on the movie screen), closed captioning (displaying text through an individual device), and video description (narrated descriptions) available for individuals who are blind, visually impaired, deaf, hard of hearing, or have other disabilities.

Applies this Act to entities operating a complex of at least two movie theaters, screening rooms, or similar venues, at a single location, that are used for the exhibition of copyrighted motion pictures, if such exhibition is open to the public.

captioning image enhance accessibility act act amends americans disabilities act declare discriminatory practice person owns leases leases operates certain complexes fail ensure motion pictures accessible individuals disabilities including making open captioning openly displaying text screen closed captioning displaying text individual device video description descriptions available individuals blind visually impaired deaf hard hearing disabilities applies act entities operating complex theaters screening rooms similar venues single location exhibition copyrighted motion pictures exhibition open public


Summary: Return to Work Act of 2013 - Authorizes the Secretary of Labor, acting through the Job Accommodation Network, to promote awareness and assistance among employers to enable survivors of stroke to return to work.

return work act authorizes secretary labor acting promote awareness assistance employers enable survivors stroke return work


Summary:
IDEA MOE Adjustment Act - Amends the Individuals with Disabilities Education Act to limit the penalty imposed on a state that reduces its level of funding for special education from one fiscal year to the next to a reduction of federal special education funds for one fiscal year. (Currently, that penalty may be imposed on a state for any fiscal year after the fiscal year the state reduces its special education funding.)

Redistributes the federal special education funding that is denied to a penalized state to states that have not reduced their level of special education funding.

Prohibits the Secretary of Education from considering those penalties or redistributions when calculating a state's share of federal special education funds for subsequent fiscal years.

idea adjustment act amends individuals disabilities education act limit penalty imposed state reduces level funding special education fiscal year reduction federal special education funds fiscal year currently penalty imposed state fiscal year fiscal year state reduces special education funding federal special education funding denied penalized state states reduced level special education funding prohibits secretary education considering penalties calculating state share federal special education funds subsequent fiscal years


Summary: Creating American Prosperity through Preservation Act of 2013 - Amends the Internal Revenue Code, with respect to tax credits for building rehabilitation expenditures, to: (1) allow an increased 30% credit for projects involving $7.5 million or less in rehabilitation expenditures, (2) provide for an additional 2% credit amount for a building that is a qualified energy efficient rehabilitated building (increased energy efficiency of 30% or more), (3) change the placed-in-service requirement for non-historic rehabilitated buildings from before 1936 to 50 years prior to the year in which qualified rehabilitation expenditures are taken into account, and (4) exempt from tax the proceeds of a state historic tax credit.

amends internal revenue code respect tax credits building rehabilitation expenditures allow increased credit projects involving million rehabilitation expenditures provide additional credit building qualified energy efficient rehabilitated building increased energy efficiency change placed service requirement non historic rehabilitated buildings years prior year qualified rehabilitation expenditures taken account exempt tax proceeds state historic tax credit


Summary:
Special Needs Trust Fairness Act of 2013 - Amends title XIX (Medicaid) of the Social Security Act with respect to the treatment of revocable trusts for the benefit of an individual for purposes of meeting income requirements for Medicaid coverage.

Extends the supplemental needs trust exemption from treatment of a trust as resources available to the individual to supplemental needs trusts for Medicaid beneficiaries established by those beneficiaries.

fairness act amends title xix medicaid social security act respect treatment trusts benefit individual purposes meeting income requirements medicaid coverage extends supplemental needs trust exemption treatment trust resources available individual supplemental needs trusts medicaid beneficiaries established beneficiaries


Summary: Hearing Aid Assistance Tax Credit Act - Amends the Internal Revenue Code to allow a tax credit of up to $500 in a taxable year for the purchase of a hearing aid that is authorized under the Federal Food, Drug, and Cosmetic Act for commercial distribution and is intended for use by the taxpayer or a dependent of the taxpayer.

hearing aid assistance tax credit act amends internal revenue code allow tax credit taxable year purchase hearing aid authorized cosmetic act commercial distribution intended use taxpayer dependent taxpayer


Summary:
Food Stamp Fraud Prevention and Accountability Act - Amends the Food and Nutrition Act of 2008 to disqualify from the supplemental nutrition assistance program (formerly known as the food stamp program) any person who has been found by a state or federal court or administrative agency hearing to have intentionally used an electronic benefit transfer (EBT) card that was issued to a household of which the person is not a member.

Requires a state agency, if it elects not to require an EBT card to contain a photograph of one or more household members, to list on the EBT card the name of each household member who may use the card.

Requires a member of a household with such an EBT card to show photographic identification at the point of sale when using the card.

accountability act amends food_and_nutrition_act disqualify supplemental nutrition assistance program known food stamp program person found state federal court administrative agency hearing intentionally electronic benefit transfer ebt card issued household person member requires state agency elects require ebt card contain photograph household members list ebt card household member use card requires member household ebt card photographic identification point sale card


Summary:
Technology, Equality and Accessibility in College and Higher Education Act or the TEACH Act - Directs the Access Board to develop accessibility guidelines for electronic instructional materials and related information technologies in institutions of higher education (IHEs).

Requires those guidelines to: (1) include performance criteria to ensure that electronic instructional materials and related information technologies are accessible to the blind and disabled; (2) be consistent with the standards for technical and functional performance criteria issued pursuant to the Rehabilitation Act of 1973; and (3) be, to the extent practicable, consistent with national and international accessibility standards for those materials and technologies.

Directs the Access Board to review and, as appropriate, amend the guidelines every three years to reflect technological advances or changes in electronic instructional materials and related information technologies.

Deems IHEs that use electronic instructional materials and related information technologies that comply with the guidelines to be in compliance with nondiscrimination provisions under the Rehabilitation Act of 1973 and the Americans with Disabilities Act of 1990.

technology equality accessibility college higher education act teach act directs access board develop accessibility guidelines electronic instructional materials related information technologies institutions higher education ihes requires guidelines include performance criteria ensure electronic instructional materials related information technologies accessible blind disabled consistent standards technical functional performance criteria issued pursuant rehabilitation act extent practicable consistent national international accessibility standards materials technologies directs review appropriate amend guidelines years reflect technological advances changes electronic instructional materials related information technologies deems ihes use electronic instructional materials related information technologies comply guidelines compliance nondiscrimination provisions rehabilitation act americans disabilities act


Summary: IDEA Fairness Restoration Act - Amends the Individuals with Disabilities Education Act to include expert witness fees, including the reasonable costs of any test or evaluation necessary for the preparation of the parents' or guardians' case in the action or proceeding, within the definition of "attorneys' fees" that may be awarded to the prevailing party in a civil action brought under such Act.

idea fairness restoration act amends individuals disabilities education act include expert witness fees including reasonable costs test evaluation necessary preparation parents guardians case action proceeding definition attorneys fees awarded prevailing party civil action brought act


Summary:
Accessible Transportation for All Act - Requires owners or operators of a for-hire transportation company, taxi service, or transportation network company to provide accessible vehicles for hire by disabled individuals in need of transportation services.

Prohibits discrimination against disabled individuals in the provision of for-hire transportation services.

Requires the Administrator of the Federal Transit Administration (FTA) to organize a national competition for U.S. automobile manufacturers to design one or more model accessible taxi vehicles and model accessible passenger cars.

Establishes in the FTA an Accessible Taxi and For-Hire Transportation Board.

Requires states to develop a strategic plan to increase the availability of accessible taxi vehicles, accessible vehicles for hire, and other accessible for-hire transportation options for people with disabilities.

Directs the Administrator, in collaboration with the U.S. Access Board, to promulgate accessibility and service standards for accessible taxi vehicles and accessible vehicles for hire to ensure that they are fully accessible to, and usable by, passengers with disabilities.

Amends the Internal Revenue Code to allow a tax credit for expenditures incurred by a small business that is a qualified taxi company in purchasing or adapting a vehicle for use as an accessible taxi vehicle.

owners operators hire transportation company service transportation network company provide accessible vehicles hire disabled individuals need transportation services prohibits discrimination disabled individuals provision hire transportation services requires administrator federal_transit_administration fta organize national competition automobile manufacturers design model accessible vehicles model accessible passenger cars establishes fta hire transportation board requires states develop strategic plan increase availability accessible vehicles accessible vehicles hire accessible hire transportation options people disabilities directs administrator collaboration promulgate accessibility service standards accessible vehicles accessible vehicles hire ensure fully accessible usable passengers disabilities amends internal revenue code allow tax credit expenditures incurred small business qualified company purchasing adapting vehicle use accessible vehicle


Summary:
Universal Home Design Act of 2014 - Requires the Architectural and Transportation Barriers Compliance Board (Access Board) to develop guidelines setting forth the minimum technical criteria and scoping requirements for certain federally assisted single family houses, townhouses, and other specified kinds of dwelling to comply with universal home design.

Requires universal home design to include architectural and other landscaping features that allow basic access to and within a residential dwelling by an individual with a disability who cannot climb stairs, including an individual who uses a mobility device such as a wheelchair.

Requires each applicant for such federal financial assistance to submit compliance assurances to the relevant federal agency.

Permits: (1) private civil actions in a U.S. district court for violations of this Act, and (2) the Attorney General to commence civil actions or intervene in civil actions under it.

Directs the Secretary of Housing and Urban Development (HUD) to establish an Office of Accessible Housing and Development to: (1) disseminate information to the public about the importance of universal home design, including through a website; (2) survey and report to the Secretary on the availability of affordable and accessible housing; and (3) promote universal home design.

universal home design act requires architectural transportation barriers compliance board access board develop guidelines setting forth minimum technical criteria requirements certain federally assisted single family houses specified kinds dwelling comply universal home design requires universal home design include architectural features allow basic access residential dwelling individual disability including individual uses mobility device wheelchair requires applicant federal financial assistance submit compliance assurances relevant federal agency permits private civil actions district court violations act attorney general commence civil actions intervene civil actions directs secretary housing_and_urban_development hud establish disseminate information public importance universal home design including website survey report secretary availability affordable accessible housing promote universal home design


Summary:
Protecting Social Security Disability Act of 2014 - Amends title II (Old, Age and Survivors Disability Insurance) (OASDI) of the Social Security Act (SSAct) to revise the Disability Insurance program to declare any individual who is entitled to both an old-age insurance benefit and a disability insurance benefit for a month to be entitled only to the old-age insurance benefit for that month, except those whose medical improvement is not expected.

Directs the Commissioner of Social Security to establish a system for classifying any individual who is determined to be entitled to disability insurance benefits or to monthly OASDI benefits in a specified manner on the basis of the expectation of medical improvement.

Revises continuing disability review standards.

Time-limits disability benefits for certain individuals.

Prohibits age from being considered a vocational factor for any individual who has not attained the age 12 years below the retirement age.

Amends the Internal Revenue Code to require all W-2s to be submitted electronically, with a hardship exception for certain small businesses.

Amends SSAct title II to: (1) eliminate the reconsideration review level for an initial adverse determination of an application for disability insurance benefits, and (2) require any such determination to be reviewed before an administrative law judge (ALJ).

Modifies the deadline for the submission of medical evidence.

Directs the Commissioner to establish: (1) disability hearing attorney positions within the Office of Appellate Operations of the Social Security Administration (SSA), as well as (2) procedural rules for hearings.

Requires attorneys to certify to the Commissioner that they have never been disbarred or suspended from any court or relinquished a license in the face of a misconduct investigation.

Subjects ALJs to the Code of Conduct for United States Judges.

Directs the Commissioner to ensure that all ALJs within the Office of Disability Adjudication and Review receive training on how to evaluate medical evidence appropriately.

Requires the Commissioner to establish rules and regulations relating to the fees payable to representatives of individuals claiming entitlement to disability insurance benefits, in particular to prohibit SSA reimbursement of a representative for travel expenses.

Requires the Inspector General to review the practices of a sample of the highest-earning claimant representatives to ensure compliance with SSA policies.

Directs the Division of Quality of the SSA Office of Appellate Operations to: (1) review a sample of determinations by outlier ALJs that individuals are entitled to disability insurance benefits, and (2) identify any determinations not supported by the evidence.

Requires any amounts made available by the SSA for Social Security program integrity spending to be included in a separate account within the federal budget and funded in a separate account in the appropriate annual appropriations bill.

Requires the Commissioner to consult the National Directory of New Hires when determining whether an individual is making above the substantial gainful activity limits.

Amends SSA title XI to eliminate the Ticket to Work and Self-Sufficiency Program.

Directs the Commissioner to: (1) establish a Work Incentive Benefit System under which an eligible individual entitled to a disability insurance benefit may elect to return to employment and receive an adjusted disability insurance benefit amount, and (2) conduct a demonstration project designed to examine the effectiveness of providing targeted early-intervention support to eligible individuals.

Prohibits an eligible individual who elects to participate in such demonstration project from being eligible for disability assistance for as long as the individual receives assistance through the demonstration project.

Directs the Commissioner to study whether reducing the rate at which an employer is taxed with respect to OASDI in exchange for the employer's offering its employees private disability insurance, and other disability supports, would be an effective means of reducing the rate at which such employees enter the disability insurance program.

amends title old age survivors disability insurance oasdi social security act ssact revise disability_insurance program declare individual entitled old age insurance benefit disability insurance benefit month entitled old age insurance benefit month medical improvement expected directs commissioner social_security establish system classifying individual determined entitled disability insurance benefits monthly oasdi benefits specified manner basis expectation medical improvement revises continuing disability review standards time limits disability benefits certain individuals prohibits age considered vocational factor individual attained age years retirement age amends internal revenue code require submitted electronically hardship exception certain small businesses amends ssact title eliminate reconsideration review level initial adverse determination application disability insurance benefits require determination reviewed administrative law judge modifies deadline submission medical evidence directs commissioner establish disability hearing attorney positions ssa procedural rules hearings requires attorneys certify commissioner suspended court relinquished license face misconduct investigation subjects code conduct directs commissioner ensure receive training evaluate medical evidence appropriately requires commissioner establish rules regulations relating fees payable representatives individuals claiming entitlement disability insurance benefits particular prohibit ssa reimbursement representative travel expenses requires inspector general review practices sample highest earning claimant representatives ensure compliance ssa policies directs review sample determinations outlier individuals entitled disability insurance benefits identify determinations supported evidence requires amounts available ssa social_security program integrity spending included separate account federal budget funded separate account appropriate annual appropriations bill requires commissioner consult national_directory_of_new_hires determining individual making substantial gainful activity limits amends ssa title eliminate ticket work self sufficiency program directs commissioner establish work incentive benefit system eligible individual entitled disability insurance benefit elect return employment receive adjusted disability insurance benefit conduct demonstration project designed examine effectiveness providing targeted early intervention support eligible individuals prohibits eligible individual elects participate demonstration project eligible disability assistance long individual receives assistance demonstration project directs commissioner study reducing rate employer taxed respect oasdi exchange employer offering employees private disability insurance disability supports effective means reducing rate employees enter disability insurance program


Summary:
Transportation for Heroes Act of 2015

 Revises urbanized area formula grant recipient requirements to require a recipient to certify that it will ensure a fare of no more than 50% of the peak hour fare will be charged to a U.S. veteran during non-peak hours for transportation using or involving a facility or equipment of a project financed by the grant.

transportation heroes act revises urbanized area formula grant recipient requirements require recipient certify ensure fare peak hour fare charged veteran non peak hours transportation involving facility equipment project financed grant


Summary:
IDEA Full Funding Act

Amends the Individuals with Disabilities Education Act (IDEA) to reauthorize and make appropriations for the grant program to assist states and outlying areas in providing special education and related services to children with disabilities.

Sets the amount to be authorized and the amount to be appropriated for each fiscal year from FY2016-FY2024 as the greater of: (1) a specified amount, or (2) a specified percentage of an amount determined pursuant to a formula that multiplies the number of children receiving special education services by the average per-pupil expenditure in public elementary and secondary schools.

Authorizes and appropriates funds for FY2025 and each subsequent fiscal year equal to the greater of a specified amount or 40% of the amount determined using such formula.

Requires amounts appropriated to be expended consistent with pay-as-you-go requirements.

idea reauthorize appropriations grant program assist states outlying areas providing special education related services children disabilities sets authorized appropriated fiscal year greater specified specified percentage determined pursuant formula number children receiving special education services average pupil expenditure public elementary secondary schools authorizes appropriates funds fy2025 subsequent fiscal year equal greater specified determined formula requires amounts appropriated expended consistent pay requirements


Summary:
Huntington's Disease Parity Act of 2015

 Directs the Commissioner of Social Security, for purposes of determining cognitive, behavioral, and physical disability under titles II (Old Age, Survivors, and Disability Insurance) and XVI (Supplemental Security Income) of the Social Security Act (SSAct), to amend specified Listings of Impairments by providing medical and evaluation criteria for Huntington's Disease.

Amends SSAct title II to waive the 24-month waiting period for coverage under the program under SSAct title XVIII (Medicare) for individuals diagnosed with Huntington's Disease.

huntington disease parity act directs commissioner social_security purposes determining cognitive behavioral physical disability titles survivors disability_insurance xvi supplemental security income social security act ssact amend specified listings impairments providing medical evaluation criteria huntington disease amends ssact title waive month waiting period coverage program ssact title xviii medicare individuals diagnosed huntington disease


Summary:
Social Security Disability Insurance and Unemployment Benefits Double Dip Elimination Act

 Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to declare that for any week in whole or in part within a month that an individual is paid or determined to be eligible for unemployment compensation he or she shall be deemed to have engaged in substantial gainful activity and so be disqualified from receiving Social Security disability benefits after a certain period has elapsed.

States that, for purposes of determining services rendered by an individual during a period of trial work which will not disqualify the individual for disability benefits, the individual shall be deemed to have rendered services in a month if he or she is entitled to unemployment compensation or trade adjustment assistance for that month.

social_security_disability_insurance unemployment benefits double elimination act amends title old age survivors disability insurance social security act declare week month individual paid determined eligible unemployment compensation shall deemed engaged substantial gainful activity disqualified receiving social_security disability benefits certain period elapsed states purposes determining services rendered individual period trial work disqualify individual disability benefits individual shall deemed rendered services month entitled unemployment compensation trade adjustment assistance month


Summary:
IDEA MOE Adjustment Act

Amends the Individuals with Disabilities Education Act to alter the formula for reallocating the federal special education funding that is denied to states that reduce their level of special education funding from one fiscal year to the next.

Reallocates:

 85% of those funds on the basis of each nonpenalized state's share of children aged 3 through 21 who are of the same age as children with disabilities for whom the state provides a free appropriate public education, and 15% of those funds on the basis of each nonpenalized state's share of those children who are impoverished. Prohibits the Secretary of Education from considering those penalties or redistributions when calculating the amount of special education funds a state received in a preceding fiscal year for purposes of determining the state's current share of federal special education funds.

Limits the application of the penalty imposed on a state that reduces its special education funding from one fiscal year to the next to a reduction of federal special education funds (equal to the amount of the state shortfall) that is imposed: (1) the following fiscal year, or (2) over a multi-year period that is no more than five consecutive fiscal years. (Currently, that penalty may be imposed on a state for any fiscal year after the fiscal year the state reduces its special education funding.)

idea adjustment act amends individuals disabilities education act alter formula federal special education funding denied states reduce level special education funding fiscal year funds basis state share children aged age children disabilities state provides free appropriate public education funds basis state share children impoverished prohibits secretary education considering penalties calculating special education funds state received preceding fiscal year purposes determining state current share federal special education funds limits application penalty imposed state reduces special education funding fiscal year reduction federal special education funds equal state shortfall imposed following fiscal year multi year period consecutive fiscal years currently penalty imposed state fiscal year fiscal year state reduces special education funding


Summary:
Transit Accessibility Innovation Act of 2015

 Directs the Secretary of Transportation to implement a transit accessibility innovation program by distributing competitive discretionary grants to public transit agencies for eligible projects in order to encourage public transit systems to take action to address deficiencies in service for individuals with disabilities.

Directs the Secretary, for each fiscal year, to use 2% of funds made available under this Act to carry out activities to ensure that innovative practices, program models, and new service delivery options are collected, reviewed, and disseminated to other public transit agencies for replication in other communities.

Directs the Secretary, for each fiscal year, also to use certain funds to carry out a transportation promotion pilot program to ensure that: (1) public transit agencies fulfill their requirements under the Americans with Disabilities Act of 1990 (ADA), and (2) individuals with disabilities have advocates to ensure greater opportunities for integration and access into transit systems.

Requires the Secretary to make grants to: (1) agencies implementing a system established under the Developmental Disabilities Assistance and Bill of Rights Act of 2000 that have demonstrated histories of transportation expertise or advocacy, and (2) nonprofit organizations that have also demonstrated such histories.

Increases from 10% to 15% the limitation on the use of a recipient's annual formula apportionment for provision of nonfixed route paratransit transportation services in accordance with the ADA.

transit accessibility innovation act directs secretary transportation implement transit accessibility innovation program distributing competitive discretionary grants public transit agencies eligible projects order encourage public transit systems action address deficiencies service individuals disabilities directs secretary fiscal year use funds available act carry activities ensure innovative practices program models new service delivery options collected reviewed disseminated public transit agencies replication communities directs secretary fiscal year use certain funds carry transportation promotion pilot program ensure public transit agencies fulfill requirements americans disabilities act ada individuals disabilities advocates ensure greater opportunities integration access transit systems requires secretary grants agencies implementing system established developmental disabilities assistance bill rights act demonstrated histories transportation expertise advocacy nonprofit organizations demonstrated histories increases limitation use recipient annual formula apportionment provision route transportation services accordance ada


Summary:
Social Security Child Protection Act of 2015

 Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to direct the Commissioner of Social Security to issue a new Social Security number to a child who has not attained the age of 14 in cases where confidentiality has been compromised:

 by reason of theft of related documentation, or by reason of public disclosure of information regarding deceased individuals that includes such number by mistake.

amends title old age survivors disability insurance social security act direct commissioner social_security issue new social_security number child attained age cases confidentiality compromised reason theft related documentation reason public disclosure information deceased individuals includes number


Summary:
Transportation for Elderly and Disabled Individuals Act of 2015

This bill revises a special rule granting the Department of Transportation authority to make urbanized area formula grants to states or designated entities to finance the operating cost of equipment and facilities for use in public transportation.

These grants may also be used for public transportation systems that operate a specified number of buses in general public demand response service during peak hours.

transportation elderly disabled individuals act bill revises special rule granting department_of_transportation authority urbanized area formula grants states designated entities finance operating cost equipment facilities use public transportation grants public transportation systems operate specified number buses general public demand response service peak hours


Summary:
Special Needs Tax Credit Act

 Amends the Internal Revenue Code to allow an income-based tax credit, up to $5,000 in a taxable year, for legal expenses paid to establish a legal guardianship of a disabled individual.

special needs tax credit act amends internal revenue code allow income based tax credit taxable year legal expenses paid establish legal guardianship disabled individual