Summary: Extension of Section 420 and Retiree Life Insurance Act of 2012 - Amends the Internal Revenue Code to: (1) extend through 2021 the authority for transfers of excess pension assets of a defined benefit plan to a retiree health benefits account, and (2) allow the transfer of excess pension assets of a defined benefit plan to a retiree group term life insurance account.

extension section retiree life insurance act amends internal revenue code extend authority transfers excess pension assets defined benefit plan retiree health benefits account allow transfer excess pension assets defined benefit plan retiree group term life insurance account


Summary: Small Business Health Care Tax Credit Improvement Act of 2012 - Amends the Internal Revenue Code, with respect to the tax credit for the health insurance expenses of small employers, to: (1) expand the eligibility of such employers for the credit by allowing them to have up to 50 full-time employees (currently, limited to no more than 25 full-time employees); (2) modify the phaseout of such credit based upon increases in the number of eligible employees and the employer's average annual wages; (3) increase the average annual wage limitation for 2012, 2013, and subsequent years; (4) repeal the requirement that employers make uniform contributions of at least 50% of each employee's premium to qualify for the tax credit; and (5) repeal the limitation on such credit based on the average premium in the small group market in the rating area in which an employee enrolls for coverage.

amends internal revenue code respect tax credit health insurance expenses small employers expand eligibility employers credit allowing time employees currently limited time employees modify phaseout credit based increases number eligible employees employer average annual wages increase average annual wage limitation subsequent years repeal requirement employers uniform contributions employee premium qualify tax credit repeal limitation credit based average premium small group market rating area employee enrolls coverage


Summary: Veteran Self Relief Act of 2012 - Amends the Internal Revenue Code to allow an unemployed veteran to withdraw amounts from an individual retirement account (IRA) or thrift savings account without incurring the 10% penalty for premature distributions from pension plans if such veteran has received unemployment compensation for 12 consecutive weeks during a 1-year uninterrupted period of unemployment beginning on the date of such veteran's discharge or release from active duty.

amends internal revenue code allow unemployed veteran withdraw amounts individual retirement account ira thrift savings account incurring penalty premature distributions pension plans veteran received unemployment compensation consecutive weeks year uninterrupted period unemployment beginning date veteran discharge release active duty


Summary: Small Business Employee Health Insurance Credit Expansion Act of 2012 - Amends the Internal Revenue Code, with respect to the tax credit for the health insurance expenses of small employers, to: (1) expand the eligibility of such employers for the credit by allowing them to have up to 50 full-time employees (currently, limited to no more than 25 full-time employees); (2) modify the phaseout of such credit based upon increases in the number of eligible employees and the employer's average annual wages as specified in a formula provided by this Act; (3) repeal the requirement that employers make uniform contributions of at least 50% of each employee's premium to qualify for the tax credit; (4) repeal the limitation on such credit based on the average premium in the small group market in the rating area in which an employee enrolls for coverage; and (5) repeal the 2-year limitation on such credit..

small business employee health insurance credit expansion act amends internal revenue code respect tax credit health insurance expenses small employers expand eligibility employers credit allowing time employees currently limited time employees modify phaseout credit based increases number eligible employees employer average annual wages specified formula provided act repeal requirement employers uniform contributions employee premium qualify tax credit repeal limitation credit based average premium small group market rating area employee enrolls coverage repeal year limitation credit


Summary: Dental Insurance Fairness Act of 2012 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to prescribe certain health care coverage value requirements for dental benefits under group health plans.

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


Summary: Growing Small Farms Act of 2012 - Amends the Internal Revenue Code, with respect to the liability of employers of agricultural labor for federal unemployment tax under the Federal Unemployment Tax Act (FUTA), to increase from $20,000 or more to $40,000 or more the amount of wages which such employers must pay in a calendar quarter for agricultural labor before being treated as employers for FUTA purposes. Provides for an inflation adjustment to such increased wage threshold after 2013.

growing small farms act amends internal revenue code respect liability employers agricultural labor federal unemployment tax federal unemployment tax act futa increase wages employers pay calendar quarter agricultural labor treated employers futa purposes provides inflation adjustment increased wage threshold


Summary: Airline Pension Fairness Act of 2012 - Amends the Pension Protection Act of 2006 to extend special alternative funding rules for single-employer defined benefit retirement plans for commercial airlines for plan years 2012 and 2013.

airline pension fairness act amends pension protection act extend special alternative funding rules single employer defined benefit retirement plans commercial airlines plan years


Summary: Virgin Islands Visa Waiver Act of 2012 - Amends the Immigration and Nationality Act to establish a visa waiver program for the United States Virgin Islands for a national of a country that is a member or an associate member of the Caribbean Community (CARICOM) listed in regulations under this Act and who is applying for admission as a nonimmigrant business or pleasure visitor solely for entry into and stay in the United States Virgin Islands for not more than 30 days, if the Secretary of Homeland Security (DHS) determines that such waiver does not represent a threat to the welfare or security of the United States or its territories and commonwealths. Directs the Secretary to suspend the admission of nationals of a country if such admissions have resulted in an unacceptable number of visitors remaining unlawfully in the United States Virgin Islands, unlawfully obtaining entry to other parts of the United States, or seeking withholding of removal or asylum, or that visitors from such country pose a risk to law enforcement or security interests of the United States Virgin Islands or of the United States. Authorizes the Secretary to suspend the program at any time, on a country-by-country basis, for other good cause. Provides for the addition of program countries.

virgin islands visa waiver act amends immigration nationality act establish visa waiver program united_states_virgin_islands national country member associate member caribbean_community caricom listed regulations act applying admission nonimmigrant business pleasure visitor solely entry stay united_states_virgin_islands days secretary homeland_security dhs determines waiver represent threat welfare security united_states territories commonwealths directs secretary suspend admission nationals country admissions resulted unacceptable number visitors remaining unlawfully united_states_virgin_islands unlawfully obtaining entry parts united_states seeking withholding removal asylum visitors country pose risk law enforcement security interests united_states_virgin_islands united_states authorizes secretary suspend program time country country basis good cause provides addition program countries


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

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


Summary: Commuter Savings Act of 2012 - Amends the Internal Revenue Code to extend through 2013 the equalization of the exclusion from gross income for employer-provided commuter transit and parking benefits. Reduces appropriations to the Prevention and Public Health Fund established by the Patient Protection and Affordable Care Act by the amount of the revenue estimated to be lost by this Act.

commuter savings act amends internal revenue code extend equalization exclusion gross income employer provided commuter transit parking benefits reduces appropriations prevention_and_public_health_fund established patient_protection affordable care act revenue estimated lost act


Summary: Protecting Veterans Pension Act - Provides that if a veteran eligible for a pension for service or for a non-service-connected disability, or the spouse of such veteran, disposes of a resource that was part of such veteran's estate for less than its fair market value within three years before applying for such pension, then the Secretary of Veterans Affairs (VA) shall deny or discontinue the pension payment for months beginning on the date of such disposition and ending when the uncompensated value of such resource is reached. Provides the same denial or discontinuance in the case of a veteran eligible for an increased pension payment on account of a child, unless the Secretary determines that such denial or discontinuance would work an undue hardship. Applies the same denial or discontinuance, with the same undue hardship exception, in the case of: (1) a veteran's surviving spouse who disposes of a covered resource for less than fair market value within such period, and (2) an increased pension for such spouse on account of a child. Requires the Secretary, at the time a veteran, surviving spouse, or child applies for such a pension, to: (1) inform the individual of such requirements, and (2) obtain information to determine whether a period of ineligibility for such payments will be required. Requires annual reports from the Secretary, through 2023, on the administration of this Act.

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


Summary: Religious Workers Visa Act - Amends the Immigration and Nationality Act to extend, through September 30, 2017, the special immigrant religious professionals program for certain immigrants seeking to enter the United States to work for a bona fide nonprofit, religious organization in the United States (at the request of the organization) in a professional capacity in a religious vocation or occupation.

religious workers extend september special immigrant religious professionals program certain immigrants seeking enter united_states work bona fide nonprofit religious organization united_states request organization professional capacity religious vocation occupation


Summary: Bankruptcy Administration Improvement Act of 2012 - Amends federal bankruptcy law to: (1) round to the nearest $5 any Consumer Price Index (CPI) increase in the trustee fee for services rendered in a case under chapter 7 (Liquidation); (2) increase that fee from $15 to $75; and (3) authorize the court, in determining the amount of reasonable compensation to be awarded to a trustee under chapter 7, to treat such compensation as a commission. Prohibits the waiver of the trustee fee if an individual debtor is able to pay in installments in chapter 7 cases. Repeals the requirement that, when a trustee is not serving a chapter 7 case involving an employee benefit plan, the debtor continue to perform the obligations required of the plan administrator if at the time of the commencement of the case the debtor (or a designee entity) served as the administrator. Repeals the duty of a trustee, in such a circumstance, to continue to perform such administrative obligations.

bankruptcy administration improvement act amends federal bankruptcy law round nearest consumer price index cpi increase trustee fee services rendered case chapter liquidation increase fee authorize court determining reasonable compensation awarded trustee chapter treat compensation commission prohibits waiver trustee fee individual debtor able pay installments chapter cases repeals requirement trustee serving chapter case involving employee benefit plan debtor continue perform obligations required plan administrator time commencement case debtor designee entity served administrator repeals duty trustee circumstance continue perform administrative obligations


Summary: Delphi Pensions Restoration Act of 2012 - Amends the Emergency Economic Stabilization Act of 2008 to require transfer to the Delphi Retired Employees Fund of all proceeds from the sale or transfer, after enactment of this Act, of any stock, warrant, or financial instrument acquired by the Secretary of the Treasury in connection with providing financial assistance to the General Motors Corporation (GM). Establishes the Delphi Retired Employees Fund in the Treasury for payments to eligible employees separated from Delphi Corporation who participated in a now terminated Delphi-sponsored defined benefit plan, but who are not covered by any agreement between GM and participants in another defined benefit plan under which GM pays covered participants nonforfeitable benefits equal to the amount they would have been entitled to receive under the plan but for the plan's termination. Makes the Fund available to pay each eligible separated employee an amount equal to such nonforfeitable benefits, reduced by any amounts already paid the employee by the Pension Benefit Guaranty Corporation (PBGC) under the Employee Retirement Security Act of 1974 (ERISA).

pensions restoration act amends emergency economic stabilization act require transfer proceeds sale transfer enactment act stock warrant financial instrument acquired secretary treasury connection providing financial assistance establishes treasury payments eligible employees separated participated terminated sponsored defined benefit plan covered agreement participants defined benefit plan pays covered participants nonforfeitable benefits equal entitled receive plan plan termination makes fund available pay eligible separated employee equal nonforfeitable benefits reduced amounts paid employee pension_benefit_guaranty_corporation pbgc employee retirement security act erisa


Summary: Savings for American Families' Future Act of 2012 - Amends the Internal Revenue Code to: (1) increase the rate of the tax credit for retirement savings contributions, (2) make such credit refundable, and (3) direct the Secretary of the Treasury to pay matching credit amounts into taxpayer retirement accounts.

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


Summary: American Job Protection Act - Repeals provisions of the Patient Protection and Affordable Care Act that require large employers to offer their full-time employees the opportunity to enroll in minimum essential coverage. Applies the Internal Revenue Code as if such provisions had never been enacted.

provisions patient_protection affordable care act require large employers offer time employees opportunity enroll minimum essential coverage applies internal revenue code provisions enacted


Summary: Employee Stock Ownership Plan Promotion and Improvement Act of 2011- Amends the Internal Revenue Code to: (1) exempt certain distributions, including dividends, by S corporations to an employee stock ownership plan (ESOP) from the penalty tax for premature employee benefit plan withdrawals; (2) exempt deductions for ESOP dividends from corporate alternative minimum tax adjustments based on adjusted earnings and profits; (3) allow deferral of the recognition of gain for certain sales to ESOPs sponsored by any domestic corporation, including S corporations; (4) allow reinvestment of ESOP stock proceeds eligible for nonrecognition of gain in certain mutual funds; and (5) modify certain ESOP stock ownership rules. Amends the Small Business Act to allow a majority-owned ESOP business concern to continue to qualify for loans, preferences, and other programs under such Act.

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


Summary: Church Plan Clarification Act of 2011- Amends Internal Revenue Code pension plan provisions to: (1) apply a special rule for determining the status of an employer participating in a church plan as a member of a controlled group of entities, and (2) allow certain tax-free transfers to and mergers of church plans that are maintained by the same church or association of churches. Amends the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) to apply limitations on benefits and contributions under qualified employee plans to certain church defined benefit plans. Includes within the definition of plan under the Employee Retirement Income Security Act of 1974 (ERISA) an employee benefit plan which is a church plan for purposes of ERISA automatic enrollment provisions. Allows church plans and their supporting organizations to invest plan assets in a group trust (as defined by Internal Revenue Service Revenue Rulings).

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


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

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


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

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


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

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


Summary: Unemployment Insurance Solvency Act of 2011 - Amends title XII of the Social Security Act (Advances to State Unemployment Funds) to: (1) extend through December 31, 2012, the waiver granted to states for payment of interest on advances made from the federal unemployment account in the Unemployment Trust Fund; and (2) authorize the governor of any state that has outstanding repayable advances from the federal unemployment account to apply to the Secretary of Labor to enter into a voluntary principal abatement agreement. Amends the Internal Revenue Code to: (1) extend the 6.2% employment tax rate for employers through 2013 and impose a reduced 5.78% rate in 2014, (2) modify the rate applicable to the limit on the credit allowed to employers for the federal unemployment tax, and (3) increase the taxable wage base for the federal unemployment tax to $15,000 in 2014. Amends title IX of the Social Security Act (Miscellaneous Provisions Relating to Employment Security) to increase the rate of interest payable on unemployment compensation reserves and lower the rate of the employment tax for employers in states whose unemployment compensation fund remains solvent.

unemployment insurance solvency act amends title xii social security act advances state unemployment funds extend december waiver granted states payment interest advances federal unemployment account unemployment_trust_fund authorize governor state outstanding repayable advances federal unemployment account apply secretary labor enter voluntary principal abatement agreement amends internal revenue code extend employment tax rate employers impose reduced rate modify rate applicable limit credit allowed employers federal unemployment tax increase taxable wage base federal unemployment tax amends title social security act miscellaneous provisions relating employment security increase rate interest payable unemployment compensation reserves lower rate employment tax employers states unemployment compensation fund remains solvent


Summary: Insurance Fairness for Amputees Act - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Public Health Service Act to require a group health plan that provides medical and surgical benefits and also provides benefits for prosthetics and custom orthotics to offer such prosthetics and custom orthotics in the same manner as applicable to medical and surgical benefits. Prohibits separate financial requirements or more restrictive treatment limitations. Requires a health plan that does not provide coverage for benefits outside of a network to ensure that such provider network is adequate to ensure enrollee access to prosthetic and custom orthotic devices and related services provided by appropriately credentialed practitioners and accredited suppliers. Limits coverage for required benefits for prosthetics and custom orthotics to the most appropriate device or component that adequately meets the medical requirements of the patient. Requires benefits to include repair and replacement due to normal wear and tear, irreparable damage, a change in the condition of the patient, or as otherwise determined appropriate by the treating physician. Prohibits any annual or lifetime dollar limitation on benefits for prosthetics and custom orthotics unless such limitation applies in the aggregate to all benefits. Directs the Comptroller General to study the effects of the implementation of this Act.

insurance fairness act amends employee retirement income security act erisa public_health_service_act require group health plan provides medical surgical benefits provides benefits prosthetics custom orthotics offer prosthetics custom orthotics manner applicable medical surgical benefits prohibits separate financial requirements restrictive treatment limitations requires health plan provide coverage benefits outside network ensure provider network adequate ensure enrollee access prosthetic custom orthotic devices related services provided appropriately credentialed practitioners accredited suppliers limits coverage required benefits prosthetics custom orthotics appropriate device component adequately meets medical requirements patient requires benefits include repair replacement normal wear tear irreparable damage change condition patient determined appropriate treating physician prohibits annual lifetime dollar limitation benefits prosthetics custom orthotics limitation applies aggregate benefits directs comptroller_general study effects implementation act


Summary: Federal Employee Retroactive Pay Fairness Act - Requires federal employees who are furloughed as a result of any lapse in appropriations that begins on or about April 9, 2011, to be compensated at their standard rate of compensation for the period of such lapse as soon as practicable after such lapse ends.

federal employee retroactive pay fairness act requires federal employees result lapse appropriations begins april compensated standard rate compensation period lapse soon practicable lapse ends


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

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


Summary: Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 or the SEAL 401(k) Act - Amends the Internal Revenue Code, with respect to loans made from a qualified employer plan, to: (1) extend the period for repayment of loans if a plan terminates or a plan participant becomes unemployed, (2) prohibit plans from allowing the use of credit cards or similar arrangements to access loan amounts, and (3) limit to three the number of loans which a plan participant or beneficiary may take at any time. Requires the Secretary of the Treasury to modify regulations governing hardship distributions from qualified employer plans to allow participants to make additional contributions to a plan during the six month period following a hardship distribution.

alleviating leakage seal act amends internal revenue code respect loans qualified employer plan extend period repayment loans plan terminates plan participant unemployed prohibit plans allowing use credit cards similar arrangements access loan amounts limit number loans plan participant beneficiary time requires secretary treasury modify regulations governing hardship distributions qualified employer plans allow participants additional contributions plan month period following hardship distribution


Summary: Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 or the SEAL 401(k) Savings Act - Amends the Internal Revenue Code, with respect to loans made from a qualified employer plan, to: (1) extend the period for repayment of loans if a plan terminates or a plan participant becomes unemployed, and (2) prohibit plans from allowing the use of credit cards or similar arrangements to access loan amounts. Requires the Secretary of the Treasury to modify regulations governing hardship distributions from qualified employer plans to allow participants to make additional contributions to a plan during the six month period following a hardship distribution.

alleviating leakage seal internal revenue code respect loans qualified employer plan extend period repayment loans plan terminates plan participant unemployed prohibit plans allowing use credit cards similar arrangements access loan amounts requires secretary treasury modify regulations governing hardship distributions qualified employer plans allow participants additional contributions plan month period following hardship distribution


Summary: Tax Parity for Health Plan Beneficiaries Act of 2011 - Amends the Internal Revenue Code to: (1) exclude from an employee's gross income employer-provided accident and health plan benefits extended to a domestic partner or non-dependent, non-spouse beneficiary eligible to receive such benefits under an employer plan (i.e., "eligible beneficiary"); (2) exempt such benefits paid to eligible beneficiariees from otherwise applicable employment and unemployment taxes; (3) allow self-employed individuals a tax deduction for the health insurance costs of their eligible beneficiaries; (4) allow tax-exempt voluntary employees' beneficiary associations to provide sick and accident benefits to the domestic partners and non-dependent, non-spouse beneficiaries of their members; (5) allow reimbursement of the medical expenses of an eligible beneficiary from a health savings account (HSA); and (6) extend tax-exempt medical benefits to the eligible beneficiaries of retired employees Directs the Secretary of the Treasury to provide guidance relating to reimbursements from a flexible spending arrangement and a health reimbursement arrangement attributable to an eligible beneficiary as defined by this Act.

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


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

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


Summary: Small Business Job Creation Tax Act of 2011- Amends the Internal Revenue Code to allow employers a credit against payroll tax liability for a payroll increase in a quarter over a corresponding quarter in the previous calendar year. Sets the amount of such credit at 20% of such increase for employers that employ fewer than 100 employees and 15% for employers that employ 100 or more employees in any quarter. Limits the total credit amount available for all quarters to $250,000. Directs the Commissioner of Internal Revenue to: (1) notify all employers required to withhold employment taxes of the enactment and applicability of this Act; and (2) report to Congress on enforcement measures taken to prevent and penalize fraud related to the payroll credit allowed by this Act.

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


Summary: Layoff Prevention Act of 2011 - Amends the Internal Revenue Code to set forth requirements relating to short-time compensation programs to allow employers to reduce the workweek of their employees in lieu of layoffs. Provides for federal financing of state short-time compensation programs. Requires the Secretary of Labor to: (1) award grants to states that enact such programs; (2) develop model legislative language for use by states in developing, enacting, and implementing such programs; and (3) report to Congress and the President on their implementation.

amends internal revenue code set forth requirements relating short time compensation programs allow employers reduce workweek employees lieu layoffs provides federal financing state short time compensation programs requires secretary labor award grants states enact programs develop model legislative language use states developing enacting implementing programs report congress president implementation


Summary: Amends title XII (Advances to State Unemployment Fund) of the Social Security Act, as added by the Assistance for Unemployed Workers and Struggling Families Act, to extend through December 31, 2012, the waiver of certain interest payments on advances made to states from the federal unemployment account in the Unemployment Trust Fund. (Thus continues temporary assistance for states with such advances.) Denies application of this waiver, between January 1, 2011, and December 31, 2012, to any state that, between January 1, 2011 and enactment of this Act, imposed any tax, assessment, or other charge on any taxpayer to pay interest otherwise due from the state, unless the state makes all reasonable efforts to fully reimburse taxpayers that were subject to such interest assessment.

amends title social security act added assistance_for_unemployed_workers struggling families act extend december waiver certain interest payments advances states federal unemployment account unemployment_trust_fund continues temporary assistance states advances denies application waiver january december state january enactment act imposed tax assessment charge taxpayer pay interest state state makes reasonable efforts fully reimburse taxpayers subject interest assessment


Summary: Job Creation and Economic Growth Act - Amends the Budget Control Act of 2011 to redesignate the Joint Select Committee on Deficit Reduction as the Joint Select Committee on Deficit Reduction, Job Creation, and Economic Growth. Adds as a goal of the joint committee spurring economic growth and restoring the nation's workforce to full employment over the period of FY2012 and FY2013. Revises the duties of the joint committee to require it to make recommendations that will significantly improve U.S. short-term and long-term employment levels and spur economic growth. Requires the joint committee, by November 23, 2011, to vote on: (1) a report containing joint committee findings, conclusions, and recommendations with respect to economic growth and job creation and Congressional Budget Office (CBO) costs estimates of proposed job creation legislation; and (2) proposed legislative language to carry out such recommendations. Prescribes procedures for expedited congressional consideration of proposed joint committee job creation legislative language.

job creation economic growth act amends budget_control_act redesignate joint_select_committee deficit reduction joint_select_committee deficit reduction job creation adds goal joint committee economic growth restoring nation workforce employment period fy2012 fy2013 revises duties joint committee require recommendations significantly improve short term long term employment levels spur economic growth requires joint committee november vote report containing joint committee findings conclusions recommendations respect economic growth job creation congressional_budget_office cbo costs estimates proposed job creation legislation proposed legislative language carry recommendations prescribes procedures expedited congressional consideration proposed joint committee job creation legislative language


Summary: Job Creation and Economic Growth Act - Amends the Budget Control Act of 2011 to redesignate the Joint Select Committee on Deficit Reduction as the Joint Select Committee on Deficit Reduction, Job Creation, and Economic Growth. Adds as a goal of the joint committee spurring economic growth and restoring the nation's workforce to full employment over the period of FY2012 and FY2013. Revises the duties of the joint committee to require it to make recommendations that will significantly improve U.S. short-term and long-term employment levels and spur economic growth. Requires the joint committee, by November 23, 2011, to vote on proposed legislative language to carry out joint committee recommendations with respect to job creation measures, including a statement of job creation achieved by such legislation. Increases the number of members of the joint committee from 12 to 16. Directs the joint committee to appoint some of its members to a special subcommittee to make recommendations on measures to spur economic growth and restore the nation's workforce to full employment over the period of FY2012 and FY2013. Prescribes procedures for expedited congressional consideration of proposed joint committee job creation legislative language.

job creation economic growth act amends budget_control_act redesignate joint_select_committee deficit reduction joint_select_committee deficit reduction job creation adds goal joint committee economic growth restoring nation workforce employment period fy2012 fy2013 revises duties joint committee require recommendations significantly improve short term long term employment levels spur economic growth requires joint committee november vote proposed legislative language carry joint committee recommendations respect job creation measures including statement job creation achieved legislation increases number members joint committee directs joint committee appoint members special subcommittee recommendations measures spur economic growth restore nation workforce employment period fy2012 fy2013 prescribes procedures expedited congressional consideration proposed joint committee job creation legislative language


Summary: Automatic IRA Act of 2011 - Amends the Internal Revenue Code to: (1) require certain employers who do not maintain qualified retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement (automatic IRA arrangement) which grants such employees the right to opt-out of participation, (2) require the Secretary of the Treasury to provide employers with a model notice for notifying employees of automatic IRS arrangements and to establish a program to assist employers in the implementation of such arrangements, (3) allow employers who do not have more than 100 employees a tax credit for costs associated with establishing an automatic IRA arrangement, (4) impose a penalty on employers who fail to provide eligible employees access to automatic IRA arrangements, and (5) increase the tax credit for small employer pension plan start-up costs. Requires the Secretary and the Secretary of Labor to jointly conduct feasibility studies on extending spousal consent requirements to automatic IRAs, promoting the use of low-cost lifetime income arrangements, and using investment data to notify individuals with multiple small balance retirement accounts of consolidation options.

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


Summary: Workforce Health Improvement Program Act of 2011 - Amends the Internal Revenue Code to exclude from the gross income of employees: (1) the value of any on-premises employer-provided athletic facility; and (2) fees, dues, or membership expenses paid to an athletic or fitness facility by an employer for its employees, but not exceeding $900 per employee per year. Allows employers a tax deduction for fees, dues, or membership expenses paid to an athletic or fitness facility. Limits the amount of such deduction to $900 per employee per year.

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


Summary: Hardship Outlays to protect Mortgagee Equity (HOME) Act - Amends the Internal Revenue Code to allow taxpayers to withdraw amounts from their tax-exempt pension and retirement plans, without incurring the 10% penalty otherwise imposed on such withdrawals, to make mortgage payments on their principal residences.

hardship outlays protect home act amends internal revenue code allow taxpayers withdraw amounts tax exempt pension retirement plans incurring penalty imposed withdrawals mortgage payments principal residences


Summary: Public Safety Officers' Benefits Improvements Act of 2011 - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to revise provisions concerning public safety officer death or disability benefits, including by: (1) modifying the list of recipients of death benefits payable when a public safety officer has died as the direct and proximate result of a personal injury sustained in the line of duty to include as an eligible individual, if there is no other individual meeting existing eligibility requirements, the surviving individual (or individuals, in equal shares) who would qualify as an eligible "child" but for age; (2) providing that disability benefits shall be payable when an officer has become permanently and totally disabled as the direct and proximate result of a personal injury (currently, as the direct result of a catastrophic injury) sustained in the line of duty; (3) eliminating the $5,000,000 limit on total annual disability benefits paid; (4) providing that such death or disability benefits shall not be in addition to payments under the September 11th Victim Compensation Fund of 2001; (5) revising the criteria for death resulting from a heart attack, stroke, or vascular rupture suffered by a public safety officer while on duty; (6) including as eligible for benefits a candidate-officer (an individual officially enrolled or admitted in an officially recognized, formal program of instruction or training as a law enforcement officer, firefighter, or member of a rescue squad or ambulance crew) who is injured while engaging in an activity or exercise that is part of that program; (7) including within the definitions of "member of a rescue squad or ambulance crew" and "public safety officer" an officially recognized or designated employee or volunteer member of a rescue squad or ambulance crew that is a public agency or a nonprofit entity serving the public that is officially authorized or licensed to engage in rescue activity or to provide emergency medical services and that is officially designated as a prehospital emergency medical response agency; and (8) making those who have sustained a catastrophic injury in the line of duty eligible for peer support and counseling programs. Makes funds available for appeals from final determinations (currently, decisions) of the Bureau of Justice Assistance, and for expenses of representation of hearing examiners, with respect to public safety officer's death benefits under specified circumstances. Provides that no appeal shall bring a final determination of the Bureau before any court for review unless notice of appeal is filed within 90 days after the date on which the Bureau serves notice of the final determination. Defines a "hearing examiner" under such Act to include any medical or claims examiner.

public safety officers benefits improvements act amends omnibus_crime_control_and_safe_streets_act revise provisions concerning public safety officer death disability benefits including modifying list recipients death benefits payable public safety officer died direct proximate result personal injury sustained line duty include eligible individual individual meeting existing eligibility requirements surviving individual individuals equal shares qualify eligible child age providing disability benefits shall payable officer permanently totally disabled direct proximate result personal injury currently direct result catastrophic injury sustained line duty eliminating limit total annual disability benefits paid providing death disability benefits shall addition payments september 11th victim compensation fund revising criteria death resulting heart attack stroke vascular rupture suffered public safety officer duty including eligible benefits candidate officer individual officially enrolled admitted officially recognized formal program instruction training law enforcement officer firefighter member rescue squad ambulance crew injured engaging activity exercise program including definitions member rescue squad ambulance crew public safety officer officially recognized designated employee volunteer member rescue squad ambulance crew public agency nonprofit entity serving public officially authorized licensed engage rescue activity provide emergency medical services officially designated prehospital emergency medical response agency making sustained catastrophic injury line duty eligible peer support counseling programs makes funds available appeals final determinations currently decisions bureau_of_justice_assistance expenses representation hearing examiners respect public safety officer death benefits specified circumstances provides appeal shall bring final determination bureau court review notice appeal filed days date bureau serves notice final determination defines hearing examiner act include medical claims examiner


Summary: Teachers and First Responders Back to Work Act of 2011 - Directs the Secretary of Education to allocate grants to states and, through them, subgrants to local educational agencies (LEAs) for the costs of retaining, recalling, rehiring, or hiring employees to provide early childhood, elementary, or secondary education and related services. Allows states to reserve up to 10% of their grant for awards, for the same purposes, to state-funded early learning programs. Requires LEAs and state-funded early learning programs to obligate such funds by the close of FY2013. Prohibits the use of such grants to supplant state funding for education. Directs the Attorney General to carry out a competitive grant program pursuant to the Omnibus Crime Control and Safe Streets Act of 1968 for the hiring, rehiring, or retention of career law enforcement officers. Makes appropriations to the Community Oriented Policing Stabilization Fund to carry out such program and for transfer to a First Responder Stabilization Fund from which the Secretary of Homeland Security (DHS) shall make competitive grants for hiring additional firefighters pursuant to the Federal Fire Prevention Control Act of 1974. Amends the Internal Revenue Code to impose on individual taxpayers in taxable years beginning after 2012 an additional tax equal to 0.5% of so much of their modified adjusted gross income as exceeds $1 million. Defines "modified adjusted gross income" as adjusted gross income reduced by any deduction allowed for investment interest. Provides for an inflation adjustment to the $1 million threshold amount for taxable years beginning after 2013.

teachers responders work act directs secretary education allocate grants states subgrants local educational agencies leas costs retaining rehiring hiring employees provide early childhood elementary secondary education related services allows states reserve grant awards purposes state funded early learning programs requires leas state funded early learning programs obligate funds close fy2013 prohibits use grants supplant state funding education directs attorney general carry competitive grant program pursuant omnibus_crime_control_and_safe_streets_act hiring rehiring retention career law enforcement officers makes appropriations carry program transfer responder stabilization fund secretary homeland_security dhs shall competitive grants hiring additional firefighters pursuant amends internal revenue code impose individual taxpayers taxable years beginning additional tax equal modified adjusted gross income exceeds million defines modified adjusted gross income adjusted gross income reduced deduction allowed investment interest provides inflation adjustment million threshold taxable years beginning


Summary: Back to Work Tax Credit - Amends the Internal Revenue Code to allow an increased work opportunity tax credit for the hiring of a qualified long-term unemployed individual. Defines "qualified long-term unemployed individual" as any individual who was not a student for at least six months during the one-year period ending on the hiring date and is certified as having aggregate periods of unemployment during the one-year period ending on the hiring date which equal or exceed six months. Allows tax-exempt charitable organizations or public institutions of higher education to claim the lesser of the amount of the work opportunity credit or the amount of payroll taxes paid during the calendar year for hiring qualified long-term unemployed individuals.

work tax credit amends internal revenue code allow increased work opportunity tax credit hiring qualified long term unemployed individual defines qualified long term unemployed individual individual student months year period ending hiring date certified having aggregate periods unemployment year period ending hiring date equal exceed months allows tax exempt charitable organizations public institutions higher education claim lesser work opportunity credit payroll taxes paid calendar year hiring qualified long term unemployed individuals


Summary: Emergency Unemployment Compensation Extension Act of 2011 - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through January 3, 2013. Postpones the termination of the program until June 8, 2013. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until January 4, 2013, requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and June 10, 2013, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.) Amends the Federal-State Extended Unemployment Compensation Act of 1970 to authorize a state by law to apply certain requirements of the Act, with specified substitutions, for determining an extended unemployment compensation period. Requires the state's "on" and "off" indicators to be based on its rate of insured unemployment and rate of total unemployment for the period between enactment of this Act (or, if later, the date established pursuant to state law), and ending on or before December 31, 2012. Amends the Railroad Unemployment Insurance Act to extend through December 31, 2012, the temporary increase in extended unemployment benefits for employees with 10 or more years of service and for those with less than 10. Amends title XII (Advances to State Unemployment Funds) of the Social Security Act (SSA) to extend through FY2012 the waiver on payment of interest by a state in repayment to the federal Unemployment Trust Fund (UTF) of advances from it. Denies this extension, however, to any state that has not entered a voluntary agreement with the Secretary of Labor to refrain from modifying state unemployment compensation law to lower its unemployment compensation benefits. Amends the Internal Revenue Code with respect to reductions in credits against the federal unemployment tax for an employer's contributions to a state unemployment fund in a state which has received advances from the UTF. Postpones the commencement of such reductions until January 1, 2013, for any state entering such an agreement with the Secretary. Amends SSA title IX (Employment Security Administrative Financing) to require the payment of a solvency bonus for any quarter to the book account in the UTF of the state unemployment compensation agency of a solvent state (whose outstanding balance of advances from the UTF is zero). Makes the bonus equal to two percentage points above the average rate of interest of special obligations of the United States in which the UTF is invested.

emergency unemployment compensation extension act amends supplemental appropriations act respect state established individual emergency unemployment compensation account euca extends final date entering federal state agreement program january postpones termination program june amends assistance_for_unemployed_workers struggling families act extend january requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act june prohibition federal-state_extended_unemployment_compensation_act federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends federal-state_extended_unemployment_compensation_act authorize state law apply certain requirements act specified substitutions determining extended unemployment compensation period requires state indicators based rate insured unemployment rate total unemployment period enactment act later date established pursuant state law ending december amends railroad_unemployment_insurance_act extend december temporary increase extended unemployment benefits employees years service amends title social security act ssa extend fy2012 waiver payment interest state repayment federal unemployment_trust_fund advances denies extension state entered voluntary agreement secretary labor refrain modifying state unemployment compensation law lower unemployment compensation benefits amends internal revenue code respect reductions credits federal unemployment tax employer contributions state unemployment fund state received advances postpones commencement reductions january state entering agreement secretary amends ssa title employment security administrative financing require payment solvency bonus quarter book account state unemployment compensation agency solvent state outstanding balance advances zero makes bonus equal percentage points average rate interest special obligations united_states invested


Summary: Startup Technical Assistance for Reemployment Training and Unemployment Prevention Act or the STARTUP Act - Amends the Federal-State Extended Unemployment Compensation Act of 1970 to authorize states to establish a self-employment assistance program (a program to provide unemployed individuals with an allowance in lieu of extended unemployment compensation to establish a business and become self-employed). Amends the Supplemental Appropriations Act, 2008 to allow individuals receiving emergency unemployment compensation to participate in a self-employment assistance program. Directs the Secretary of Labor to: (1) award grants to states for self-employment assistance programs; (2) develop model language that may be used by states in enacting such programs and provide technical assistance to states in establishing, improving, and administering such programs; (3) establish reporting requirement for states that have established such programs; and (4) report to Congress on the effectiveness of such programs. Amends the Riegle Community Development and Regulatory Improvement Act of 1994 to repeal the program for investment in microentrepreneurs. Limits and rescinds funding for the Loan Modernization and Accounting System established by the Small Business Administration (SBA). Directs the Administrator of SBA to terminate the Special Purpose Counseling Grant program under the Small Business Act.

startup technical assistance reemployment training unemployment prevention act startup act amends federal-state_extended_unemployment_compensation_act authorize states establish self employment assistance program program provide unemployed individuals allowance lieu extended unemployment compensation establish business self employed amends supplemental appropriations act allow individuals receiving emergency unemployment compensation participate self employment assistance program directs secretary labor award grants states self employment assistance programs develop model language states enacting programs provide technical assistance states establishing improving administering programs establish reporting requirement states established programs report congress effectiveness programs amends riegle_community_development_and_regulatory_improvement_act repeal program investment microentrepreneurs limits rescinds funding established small_business_administration sba directs administrator sba terminate special purpose counseling grant program small business act


Summary: Responsible Unemployment Extension Act - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through January 3, 2013. Postpones the termination of the program until June 8, 2013. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until January 4, 2013, requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and June 9, 2013, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.) Rescinds specified unobligated discretionary funds. Requires the Director of the Office of Management and Budget (OMB) to determine and identify from which appropriation accounts such rescissions shall apply, including their amounts. Exempts from rescission any unobligated funds of the Department of Defense (DOD), the Department of Veterans Affairs (VA), or the Army Corps of Engineers.

responsible unemployment extension act amends supplemental appropriations act respect state established individual emergency unemployment compensation account euca extends final date entering federal state agreement program january postpones termination program june amends assistance_for_unemployed_workers struggling families act extend january requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act june prohibition federal-state_extended_unemployment_compensation_act federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period rescinds specified unobligated discretionary funds requires director office_of_management_and_budget omb determine identify appropriation accounts rescissions shall apply including amounts exempts rescission unobligated funds department_of_defense dod department_of_veterans_affairs army_corps_of_engineers


Summary: Amends the Internal Revenue Code to treat professional employer organizations (PEOs), certified by the Internal Revenue Service (IRS), as employers for employment tax purposes (thus allowing such PEOs to pay wages and collect and remit payroll taxes on behalf of an employer). Sets forth IRS certification requirements for PEOs, including financial review and reporting requirements. Requires a PEO to post a bond each year, up to $1 million, to guarantee payment of employment taxes.

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


Summary: Extended Unemployment Benefits Reform Act of 2012 - Amends the Internal Revenue Code (relating to approval of state unemployment compensation [UC] laws) to prohibit state payment of extended UC to an individual, even under a temporary program, for any week in which he or she does not: (1) perform at least 20 hours of unpaid public service to a charitable organization, except in specified circumstances; and (2) engage in at least 20 hours of active job searching. Authorizes a state to reduce the required 20 hours of active job searching, and prescribe alternative job search requirements, for any individual who has met both the public service and active job searching requirements for at least 12 weeks.

extended unemployment benefits reform_act amends internal revenue code relating approval state unemployment compensation laws prohibit state payment extended individual temporary program week perform hours unpaid public service charitable organization specified circumstances engage hours active job searching authorizes state reduce required hours active job searching prescribe alternative job search requirements individual met public service active job searching requirements weeks


Summary: Working Families Flexibility Act - Authorizes an employee to request from an employer a temporary or permanent change in the terms or conditions of the employee's employment if the request relates to: (1) the number of hours the employee is required to work, (2) the times when the employee is required to work or be on call for work, (3) where the employee is required to work, or (4) the amount of notification the employee receives of work schedule assignments. Sets forth certain employer duties with respect to such requests. Makes it unlawful for an employer to interfere with any rights provided to an employee under this Act. Authorizes an employee to file a complaint with the Secretary of Labor for any violations of such rights. Provides for the investigation and assessment of civil penalties or the award of relief for alleged violations, including the review in federal courts of appeal of orders of the Secretary. Requires the Secretary and certain federal agency administrative officers to provide information and technical assistance to employers, labor organizations, and the general public regarding compliance with this Act. Requires the Administrator of the Wage and Hour Division of the Department of Labor to issue guidance on compliance with the Fair Labor Standards Act that provides a flexible work environment through changes in employee terms and conditions of employment provided in this Act. Applies the requirements of this Act to certain classes of employees, including employees of the Government Accountability Office (GAO) and the Library of Congress.

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


Summary: Small Business Health Care Tax Credit Improvement Act of 2012 - Amends the Internal Revenue Code, with respect to the tax credit for the health insurance expenses of small employers, to: (1) expand the eligibility of such employers for the credit by allowing them to have up to 50 full-time employees (currently, limited to no more than 25 full-time employees); (2) modify the phaseout of such credit based upon increases in the number of eligible employees and the employer's average annual wages; (3) increase the average annual wage limitation for 2012, 2013, and subsequent years; (4) repeal the requirement that employers make uniform contributions of at least 50% of each employee's premium to qualify for the tax credit; and (5) repeal the limitation on such credit based on the average premium in the small group market in the rating area in which an employee enrolls for coverage.

amends internal revenue code respect tax credit health insurance expenses small employers expand eligibility employers credit allowing time employees currently limited time employees modify phaseout credit based increases number eligible employees employer average annual wages increase average annual wage limitation subsequent years repeal requirement employers uniform contributions employee premium qualify tax credit repeal limitation credit based average premium small group market rating area employee enrolls coverage


Summary: Provides that if a veteran eligible for a pension for service or for a non-service-connected disability, or the spouse of such veteran, disposes of a resource that was part of such veteran's estate for less than its fair market value within three years before applying for such pension, then the Secretary of Veterans Affairs (VA) shall deny or discontinue the pension payment for months beginning on the date of such disposition and ending when the uncompensated value of such resource is reached. Provides the same denial or discontinuance in the case of a veteran eligible for an increased pension payment on account of a child, unless the Secretary determines that such denial or discontinuance would work an undue hardship. Applies the same denial or discontinuance, with the same undue hardship exception, in the case of: (1) a veteran's surviving spouse who disposes of a covered resource for less than fair market value within such period, and (2) an increased pension for such spouse on account of a child. Requires the Secretary, at the time a veteran, surviving spouse, or child applies for such a pension, to: (1) inform the individual of such requirements, and (2) obtain information to determine whether a period of ineligibility for such payments will be required. Requires annual reports from the Secretary, through 2023, on the administration of this Act.

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


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

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


Summary: Directs the Secretary of Labor to commence a one-year pilot program to assess the feasibility and advisability of providing veterans seeking employment with access to computing facilities in order to facilitate their access to websites that: (1) match such veterans with available jobs based on skills acquired as members of the Armed Forces, and (2) allow employers to post information about available jobs. Requires the Secretary to provide such veterans with assistance in using such facilities. Repeals a required annual report from the Secretary of Veterans Affairs (VA) on the use of authorities for retaining experienced nurses in the Veterans Health Administration.

directs secretary labor commence year pilot program assess feasibility advisability providing veterans seeking employment access computing facilities order facilitate access websites match veterans available jobs based skills acquired members armed_forces allow employers post information available jobs requires secretary provide veterans assistance facilities repeals required annual report secretary veterans_affairs use authorities retaining experienced nurses veterans_health_administration


Summary: United States Employee Ownership Bank Act - Directs the Secretary of the Treasury to establish the United States Employee Ownership Bank to foster increased employee ownership and greater employee participation in company decisionmaking throughout the United States. Authorizes the Bank to make loans to employees, on a direct or guaranteed basis (which may be subordinated to the interests of all other creditors), to purchase a company through an employee stock ownership plan or eligible worker-owned cooperative which is at least 51% employee owned, or will become so as a result of Bank assistance. Authorizes the Bank also to allow: (1) a company that is less than 51% employee owned to become at least 51% employee owned; and (2) allow a company that is already at least 51% employee owned to increase the level of employee ownership, expand operations, and increase or preserve employment. Amends the Worker Adjustment and Retraining Notification Act to require the employer, if it orders a plant or facility closing in connection with the termination of its operations there, to offer its employees an opportunity to purchase that plant or facility through an employee stock ownership plan or an eligible worker-owned cooperative that is at least 51% employee owned. Exempts from such requirement an employer that orders a plant closing if the employer: (1) will retain the plant assets to continue or begin a business within the United States; or (2) intends to continue the business conducted at such plant at another plant within the United States. Amends the Community Reinvestment Act of 1977 to authorize the appropriate federal financial supervisory agency, in assessing and taking into account the record of a financial institution during an examination, to consider capital investments, loans, loan participation, technical assistance, financial advice, grants, and other ventures undertaken by the institution to support or enable employees to establish employee stock ownership plans or eligible worker-owned cooperatives that are at least 51% employee-owned.

united_states employee ownership bank act directs secretary treasury establish united_states employee ownership bank foster increased employee ownership greater employee participation company decisionmaking united_states authorizes bank loans employees direct guaranteed basis subordinated interests creditors purchase company employee stock ownership plan eligible worker owned cooperative employee owned result bank assistance authorizes bank allow company employee owned employee owned allow company employee owned increase level employee ownership expand operations increase preserve employment amends require employer orders plant facility closing connection termination operations offer employees opportunity purchase plant facility employee stock ownership plan eligible worker owned cooperative employee owned exempts requirement employer orders plant closing employer retain plant assets continue begin business united_states intends continue business conducted plant plant united_states amends community reinvestment act authorize appropriate federal financial supervisory agency assessing taking account record financial institution examination consider capital investments loans loan participation technical assistance financial advice grants ventures undertaken institution support enable employees establish employee stock ownership plans eligible worker owned cooperatives employee owned


Summary: Disability Pension Fairness Act - Amends the Employee Retirement Income Act of 1974 (ERISA), with respect to single-employer plan guaranteed benefits, to revise the prohibition against reduction of the maximum monthly disability benefit payable to a plan participant solely on account of his or her age in the case of a benefit payable by reason of a disability that occurs on or before termination of the plan. Extends this prohibition with respect to a disability occuring after plan termination as well, without regard to whether the disability was or would have been covered under the terms of the plan.

disability pension fairness act amends employee retirement income act erisa respect single employer plan guaranteed benefits revise prohibition reduction maximum monthly disability benefit payable plan participant solely account age case benefit payable reason disability occurs termination plan extends prohibition respect disability plan termination regard disability covered terms plan


Summary: Mobile Workforce State Income Tax Simplification Act of 2012 - Prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. Exempts employers from withholding of tax and information reporting requirements for employees not subject to income tax under this Act. Allows an employer, for purposes of determining penalties related to employer withholding or reporting requirements, to rely on an employee's annual determination of the time such employee will spend working in a state in the absence of fraud or collusion by such employee. Exempts from the definition of "employee" for purposes of this Act professional athletes, professional entertainers, and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis.

prohibits wages remuneration earned employee performs employment duties state subject income tax state state employee residence state employee present performing employment duties days calendar year exempts employers withholding tax information reporting requirements employees subject income tax act allows employer purposes determining penalties related employer withholding reporting requirements rely employee annual determination time employee spend working state absence fraud collusion employee exempts definition employee purposes act professional athletes professional entertainers public figures persons prominence perform services wages remuneration event basis


Summary: Church Plan Clarification Act of 2012 - Amends the Internal Revenue Code to declare that an organization otherwise eligible to participate in a church plan shall not be aggregated with another such organization and treated as a single employer with it unless: (1) one organization provides directly or indirectly at least 80% of the operating funds for the other one during the recipient organization's preceding tax year, and (2) there is a degree of common management or supervision between the organizations. Preempts any state law which would directly or indirectly prohibit or restrict the inclusion in any church plan of an automatic contribution arrangement. Excludes from gross income amounts attributable to transfers of and mergers of church plans that are maintained by the same church or convention or association of churches. Allows church plans and their supporting organizations to invest plan assets in a group trust (as defined by Internal Revenue Service Revenue Rulings).

church plan clarification act amends internal revenue code declare organization eligible participate church plan shall aggregated organization treated single employer organization provides directly indirectly operating funds recipient organization preceding tax year degree common management supervision organizations preempts state law directly indirectly prohibit restrict inclusion church plan automatic contribution arrangement excludes gross income amounts attributable transfers mergers church plans maintained church convention association churches allows church plans supporting organizations invest plan assets group trust defined internal_revenue_service_revenue_rulings


Summary: Delphi Pensions Restoration Act of 2012 - Amends the Emergency Economic Stabilization Act of 2008 to require transfer to the Delphi Retired Employees Fund of all proceeds from the sale or transfer, after enactment of this Act, of any stock, warrant, or financial instrument acquired by the Secretary of the Treasury in connection with providing financial assistance to the General Motors Corporation (GM). Establishes the Delphi Retired Employees Fund in the Treasury for payments to eligible employees separated from Delphi Corporation who participated in a now terminated Delphi-sponsored defined benefit plan, but who are not covered by any agreement between GM and participants in another defined benefit plan under which GM pays covered participants nonforfeitable benefits equal to the amount they would have been entitled to receive under the plan but for the plan's termination. Makes the Fund available to pay each eligible separated employee an amount equal to such nonforfeitable benefits, reduced by any amounts already paid the employee by the Pension Benefit Guaranty Corporation (PBGC) under the Employee Retirement Security Act of 1974 (ERISA).

pensions restoration act amends emergency economic stabilization act require transfer proceeds sale transfer enactment act stock warrant financial instrument acquired secretary treasury connection providing financial assistance establishes treasury payments eligible employees separated participated terminated sponsored defined benefit plan covered agreement participants defined benefit plan pays covered participants nonforfeitable benefits equal entitled receive plan plan termination makes fund available pay eligible separated employee equal nonforfeitable benefits reduced amounts paid employee pension_benefit_guaranty_corporation pbgc employee retirement security act erisa


Summary: Amends the Internal Revenue Code to rename the section heading of Internal Revenue Code provisions relating to the individual retirement accounts (IRAs) of married individuals as the Kay Bailey Hutchison Spousal IRA.

amends internal revenue code rename section heading internal_revenue_code provisions relating individual retirement accounts iras married individuals spousal ira


Summary: Vested Employee Pension Benefit Protection Act - Amends the Internal Revenue Code to allow employees in the building and construction industry to make distributions from their tax-exempt employer pension plans at age 55 if they are not separated from service at the time of such distributions and were participants in such plan on or before January 1, 2013.

vested employee pension benefit protection act amends internal revenue code allow employees building construction industry distributions tax exempt employer pension plans age separated service time distributions participants plan january


Summary:
Hire Just One Act of 2013 - Amends the Internal Revenue Code to allow states, for a 120-day period beginning on the enactment date of this Act, to implement an employment assistance voucher program, in lieu of paying unemployment compensation directly to employees, under which an eligible individual is issued an employment assistance voucher and is hired by a participating employer who receives a subsidy from the state for the wages paid to the employee. Defines an "eligible employee" as an individual who has been unemployed for at least six months, who is eligible for unemployment compensation, and who is likely to exhaust such compensation.

Requires a state program issuing employment assistance vouchers to have in effect measures to recoup subsidies made to an employer if such employer has terminated more employees during the 120-day period than such employer has hired under the program.

hire act amends internal revenue code allow states day period beginning enactment date act implement employment assistance voucher program lieu paying unemployment compensation directly employees eligible individual issued employment assistance voucher hired participating employer receives subsidy state wages paid employee defines eligible employee individual unemployed months eligible unemployment compensation likely exhaust compensation requires state program issuing employment assistance vouchers effect measures recoup subsidies employer employer terminated employees day period employer hired program