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

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

 Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and September 30, 2014, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

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

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

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

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

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

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

emergency unemployment compensation extension act amends supplemental appropriations act extend emergency unemployment compensation euc payments eligible individuals weeks employment ending april amends assistance unemployed workers struggling families act extend march requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act september prohibition federal-state_extended_unemployment_compensation_act fseuca federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends fseuca postpone similarly december march termination period state determine indicators according specified temporary substitutions formula amends supplemental appropriations act appropriate funds employment security administration account quarter fy2015 assist states providing reemployment eligibility assessment activities amends railroad_unemployment_insurance_act extend march temporary increase extended unemployment benefits makes change application certain requirement nonreduction rule state entered federal state euc agreement federal government reimburse state unemployment compensation agency making euc payments individuals exhausted rights regular unemployment compensation state federal law meet specified criteria enacted law december taking effect violate nonreduction rule nonreduction rule agreement apply respect state method computing regular unemployment compensation state law modified average weekly unemployment compensation benefit paid june paid june declares nonreduction rule shall apply state enacted law december taking effect violate nonreduction rule allows state enter subsequent federal state euc agreement enactment act taking account inapplicability nonreduction rule meet requirements euc agreement allows subsequent euc agreement permit payment average weekly unemployment compensation benefit paid june


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 multi-employer pension plan at age 55 if they are not separated from employment at the time of such distributions and were participants in such plan on or before April 30, 2013, and the plan provides for payment of separate accrued benefits when the employee attains the plan's normal retirement age. Suspends payment of distributions for such building and construction industry employees if their multi-employer plan is in endangered or critical status.

vested employee pension benefit protection act amends internal revenue code allow employees building construction industry distributions tax exempt multi employer pension plan age separated employment time distributions participants plan april plan provides payment separate accrued benefits employee attains plan normal retirement age suspends payment distributions building construction industry employees multi employer plan endangered critical status


Summary:
Generating Real Opportunities for Workers and Transitional Help Act or GROWTH Act - Amends the Supplemental Appropriations Act, 2008 to declare that nothing in the Act shall prevent the commencement or continued payment of first-tier emergency unemployment compensation (EUC) to the extent that it:

 represents amounts established in an applicant's EUC account (EUCA); and is payable for a week ending on or before January 1, 2015. (Thus provides for a 12-month extension of EUC.) Revises the formula for crediting Tier-1 amounts to an applicant's EUCA to include a week ending after January 1, 2014. Decreases the percentages in the formula (the lesser of which shall be the amount credited): (1) from 80% to 54% of the total amount of regular compensation (including dependents' allowances) payable to the individual during the benefit year, and (2) from 20 to 14 times the individual's average weekly benefit amount for the benefit year.

Directs the Secretary of the Treasury to transfer necessary amounts from the Treasury general fund to the EUC account to make payments to states for this extension of EUC.

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

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

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

Authorizes the Secretary of Labor, for FY2014-FY2023, to use any available discretionary appropriations to conduct in-person reemployment and unemployment insurance eligibility assessments for unemployment insurance beneficiaries. Specifies limits in such amount for each fiscal year.

Amends the Internal Revenue Code (IRC) to repeal the excise tax on medical devices.

 Declares that no presidential permit shall be required for a specified application filed on May 4, 2012, by TransCanada Keystone XL pipeline, L.P., to the Department of State for the Keystone XL pipeline, as supplemented to include the Nebraska reroute featured in the Final Evaluation Report issued by the Nebraska Department of Environmental Quality in January 2013 and approved by the Nebraska governor.

Considers the final environmental impact statement regarding the pipeline issued by the Secretary of State on August 26, 2011, coupled with the Final Evaluation Report, to satisfy all requirements of the National Environmental Policy Act of 1969.

Amends the IRC, as amended by the Patient Protection and Affordable Care Act, to redefine "full-time employee," for purposes of the mandate requiring employers to provide health care coverage for their employees, as an employee who is employed on average at least 40 hours of service a week (currently, at least 30 hours of service a week).

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

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

Amends the IRC to require taxpayers who are claiming the refundable portion of the child tax credit to include their Social Security numbers on their tax returns..

generating real opportunities workers transitional help act growth act amends supplemental appropriations act declare act shall prevent commencement continued payment tier emergency unemployment compensation euc extent represents amounts established applicant euc account euca payable week ending january provides month extension euc revises formula crediting tier-1 amounts applicant euca include week ending january decreases percentages formula lesser shall credited total regular compensation including dependents allowances payable individual benefit year times individual average weekly benefit benefit year directs secretary treasury transfer necessary amounts treasury general fund euc account payments states extension euc makes change application certain requirement nonreduction rule state entered federal state euc agreement federal government reimburse state unemployment compensation agency making euc payments individuals exhausted rights regular unemployment compensation state federal law meet specified criteria nonreduction rule agreement apply respect state method computing regular unemployment compensation state law modified average weekly unemployment compensation benefit paid june paid june declares nonreduction rule shall apply state enacted law december taking effect violate nonreduction rule allows state agreement terminated enter subsequent federal state euc agreement enactment act taking account inapplicability nonreduction rule meet requirements euc agreement allows subsequent euc agreement permit payment average weekly unemployment compensation benefit paid june authorizes secretary labor fy2014-fy2023 use available discretionary appropriations conduct person reemployment unemployment insurance eligibility assessments unemployment insurance beneficiaries specifies limits fiscal year amends internal revenue code irc repeal excise tax medical devices declares presidential permit shall required specified application filed pipeline department_of_state keystone pipeline include nebraska reroute final_evaluation_report issued nebraska_department_of_environmental_quality january approved nebraska governor considers final environmental impact statement pipeline issued secretary state august final_evaluation_report satisfy requirements national_environmental_policy_act amends irc amended patient_protection affordable care act redefine time employee purposes mandate requiring employers provide health care coverage employees employee employed average hours service week currently hours service week amends title old age survivors disability insurance oasdi social security act declare month individual entitled unemployment compensation shall deemed engaged substantial gainful activity disqualified receiving social_security disability benefits certain period elapsed states purposes determining services rendered individual period trial work disqualify individual disability benefits individual shall deemed rendered services month entitled trade adjustment assistance month amends irc require taxpayers claiming refundable portion child tax credit include social_security numbers tax returns


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

 Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until June 30, 2014, requirements that federal payments to states cover 100% of EUC.

 Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and December 31, 2014, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

 Amends the FSEUCA of 1970 to postpone similarly from December 31, 2013, to June 30, 2014, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula.

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

 Amends the Railroad Unemployment Insurance Act to extend through June 30, 2014, the temporary increase in extended unemployment benefits.

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

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

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

emergency unemployment compensation extension act amends supplemental appropriations act ssa extend emergency unemployment compensation euc payments eligible individuals weeks employment ending july amends assistance unemployed workers struggling families act extend june requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act december prohibition federal-state_extended_unemployment_compensation_act fseuca federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends fseuca postpone similarly december june termination period state determine indicators according specified temporary substitutions formula amends ssa appropriate funds employment security administration account second quarter fy2015 assist states providing reemployment eligibility assessment activities amends railroad_unemployment_insurance_act extend june temporary increase extended unemployment benefits makes change application certain requirement nonreduction rule state entered federal state euc agreement federal government reimburse state unemployment compensation agency making euc payments individuals exhausted rights regular unemployment compensation state federal law meet specified criteria nonreduction rule agreement apply respect state method computing regular unemployment compensation state law modified average weekly unemployment compensation benefit paid june paid june declares nonreduction rule shall apply state enacted law december taking effect violate nonreduction rule allows state agreement terminated enter subsequent federal state euc agreement enactment act taking account inapplicability nonreduction rule meet requirements euc agreement allows subsequent euc agreement permit payment average weekly unemployment compensation benefit paid june


Summary: Amends the Internal Revenue Code to extend through 2014 the tax credit for differential wage payments to employees who are active duty members of the uniformed services.

amends internal revenue code extend tax credit differential wage payments employees active duty members uniformed services


Summary: Stop Subsidizing Multimillion Dollar Corporate Bonuses Act - Amends the Internal Revenue Code, with respect to the $1 million limitation on the deductibility of employee compensation, to: (1) extend such limitation to any individual who is a current or former officer, director, or employee of a publicly-held corporation; (2) eliminate the exemption from such limitation for compensation payable on a commission basis or upon the attainment of a performance goal; and (3) make such limitation applicable to all publicly-held corporations that are required by the Securities and Exchange Commission (SEC) to register securities and provide periodic reports to their investors.

bonuses act amends internal revenue code respect million limitation deductibility employee compensation extend limitation individual current officer director employee publicly held corporation eliminate exemption limitation compensation payable commission basis attainment performance goal limitation applicable publicly held corporations required securities_and_exchange_commission sec register securities provide periodic reports investors


Summary:
Fair Employment Opportunity Act of 2014 - Declares it an unlawful practice for certain employers with at least 15 employees for each working day in each of at least 20 calendar weeks in the current or preceding calendar year to: (1) refuse to consider or offer employment to an individual based on present or past unemployment regardless of the length of time such individual was unemployed, (2) publish an advertisement or announcement for any job with provisions indicating that such an unemployed status disqualifies an individual and that an employer will not consider an applicant based on such status, and (3) direct or request that an employment agency account for such status when screening or referring applicants.

Prohibits an employment agency (including agents and persons maintaining a website publishing job advertisements or announcements), based on such an individual's status as unemployed, from: (1) refusing to consider or refer an individual for employment; (2) limiting, segregating, or classifying individuals in any manner limiting access to job information; or (3) publishing an advertisement or announcement for any job vacancy that includes provisions indicating that such an individual is disqualified and that an employer will not consider such individuals.

Allows consideration of an individual's status as unemployed where an individual's employment in a similar or related job for a period of time reasonably proximate to the hiring of such individual is a bona fide occupational qualification reasonably necessary to successful performance of the job being filled.

Authorizes, subject to termination upon the filing of certain complaints by the Secretary of Labor, one or more persons for and in behalf of the affected individual, or the affected individual and other individuals similarly situated, to bring actions in federal or state court for specified actual damages and equitable relief including employment and compensatory and punitive damages.

Directs the Secretary to: (1) receive, investigate, and attempt to resolve complaints according to specified provisions of the Fair Labor Standards Act of 1938; and (2) pay directly to each affected individual applicable sums recovered in any civil actions brought by the Secretary under this Act.

Sets forth a two-year statute of limitations period (three years for willful violations) for specified civil actions under this Act, subject to tolling when the Secretary is considering certain complaints.

fair employment opportunity act declares unlawful practice certain employers employees working day calendar weeks current preceding calendar year refuse consider offer employment individual based present past unemployment regardless length time individual unemployed publish advertisement announcement job provisions indicating unemployed status disqualifies individual employer consider applicant based status direct request employment agency account status screening referring applicants prohibits employment agency including agents persons maintaining website publishing job advertisements announcements based individual status unemployed refusing consider refer individual employment limiting classifying individuals manner limiting access job information publishing advertisement announcement job vacancy includes provisions indicating individual disqualified employer consider individuals allows consideration individual status unemployed individual employment similar related job period time reasonably proximate hiring individual bona fide occupational qualification reasonably necessary successful performance job filled authorizes subject termination filing certain complaints secretary labor persons behalf affected individual affected individual individuals similarly situated bring actions federal state court specified actual damages equitable relief including employment compensatory punitive damages directs secretary receive investigate attempt resolve complaints according specified provisions fair labor standards act pay directly affected individual applicable sums recovered civil actions brought secretary act sets forth year statute limitations period years willful violations specified civil actions act subject tolling secretary considering certain complaints


Summary:
American Worker Mobility Act of 2014 - Authorizes the Secretary of Labor to grant a relocation subsidy of up to $10,000 to an individual who: (1) has been totally unemployed for at least 26 consecutive weeks; (2) has exhausted all rights to state or federal unemployment compensation; (3) has not received a relocation subsidy for the two-year period preceding the subsidy application; and (4) is able to work, available to work, and actively seeking work.

Prescribes subsidy program requirements.

Directs the Secretary to issue regulations to prevent program fraud or abuse.

american worker mobility act authorizes secretary labor grant relocation subsidy individual totally unemployed consecutive weeks exhausted rights state federal unemployment compensation received relocation subsidy year period preceding subsidy application able work available work actively seeking work prescribes subsidy program requirements directs secretary issue regulations prevent program fraud abuse


Summary:
Amends the Internal Revenue Code to exclude from the gross income of an employee: (1) shares of employer securities received in a qualified employee stock distribution as compensation for services that do not exceed the lowest number of employer securities received by any employee in such distribution; (2) any gain on such securities if held by an employee for not less than 10 years; and (3) in the case of any qualified disposition of an employer security that meets such 10-year holding requirement, any gain on so much stock acquired during the 60-day period beginning on the date of such disposition as does not exceed the fair market value of the employer security so disposed.

Allows employers a tax deduction for the fair market value of securities transferred in a stock distribution. Requires an employee to recapture in gross income the amount of employer securities excluded from gross income if such securities are disposed of within five years after receipt.

amends internal revenue code exclude gross income employee shares employer securities received qualified employee stock distribution compensation services exceed lowest number employer securities received employee distribution gain securities held employee years case qualified disposition employer security meets year holding requirement gain stock acquired day period beginning date disposition exceed fair market value employer security disposed allows employers tax deduction fair market value securities transferred stock distribution requires employee recapture gross income employer securities excluded gross income securities disposed years receipt


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

Cooperative and Small Employer Charity Pension Flexibility Act - (Sec. 2) Declares that: (1) defined benefit pension plans are a cost-effective way for cooperative associations and charities to provide their employees with economic security in retirement, (2) many cooperative associations and charitable organizations are only able to provide their employees with defined benefit pension plans because those organizations are able to pool their resources using the multiple employer plan structure, and (3) the pension funding rules should encourage cooperative associations and charities to continue to provide their employees with pension benefits.

(Sec. 3) Makes this Act generally applicable to years beginning after December 31, 2013.

Title I: Amendments to Employee Retirement Income Security Act of 1974 and Other Provisions - (Sec. 101) Amends the Employee Retirement Income Security Act of 1974 (ERISA) to define a "cooperative and small employer charity pension plan" (CSEC pension plan), for purposes of this Act, as an employee pension benefit plan that is a defined benefit pension plan: (1) to which certain provisions of the Pension Protection Act of 2006 apply; or (2) that, as of June 25, 2010, was maintained by more than one employer all of whom were tax-exempt charitable organizations.

(Sec. 102) Establishes minimum funding standards for CSEC pension plans. Allows a CSEC plan that uses a funding method that requires contributions in all years to maintain an alternative minimum funding standard account for any plan year.

Permits the Secretary of the Treasury to extend an amortization of any unfunded liability of a CSEC pension plan for up to 10 years if the Secretary determines that: (1) such extension would carry out the purposes of this Act and would provide adequate protection for plan participants and their beneficiaries, and (2) failure to permit such extension would result in a substantial risk to the voluntary continuation of the plan or a substantial curtailment of pension benefit levels or employee compensation.

Sets forth rules for valuation of CSEC pension plan assets, allowable contributions, and plan liquidity. Imposes a lien in favor of a CSEC plan for failure to make required contributions.

Authorizes the Secretary to prescribe mortality tables to determine current liability of CSEC plans.

Requires a CSEC plan sponsor to establish a written funding restoration plan within 180 days after receipt of a certification from the plan actuary that the plan is in funding restoration status for a plan year.

(Sec. 103) Allows a CSEC plan sponsor to elect not to treat such plan as a CSEC plan in plan years beginning after 2013.

Amends the Pension Protection Act of 2006 to allow a pension plan sponsor an election to cease treating a plan as an eligible charity plan for plan years beginning after 2013.

(Sec. 104) Requires notices to participants in a CSEC plan to include: (1) a statement that different rules apply to CSEC plans than apply to single-employer plans; (2) for the first two years beginning after December 31, 2013, a statement that, as a result of changes made by this Act, the contributions to the plan may have changed; and (3) a statement that a CSEC plan is in funding restoration status. Authorizes the Secretary of Labor to modify the model notice required by the Pension Protection Act of 2006 to include such statements.

Requires the annual report for employee benefit plans required by ERISA to include a list of participating employers and a good faith estimate of the percentage of total contributions made by such employers during the plan year.

(Sec. 105) Requires the Participant and Plan Sponsor Advocate established by ERISA to make itself available to assist CSEC plan sponsors and participants.

Title II: Amendments to Internal Revenue Code of 1986 - Amends the Internal Revenue Code, with respect to CSEC plans, to set forth rules for such plans similar to those rules added to ERISA in title I of this Act.

measure amended introduced expanded summary house passed version repeated cooperative small employer charity pension flexibility act sec declares defined benefit pension plans cost effective way cooperative associations charities provide employees economic security retirement cooperative associations charitable organizations able provide employees defined benefit pension plans organizations able pool resources multiple employer plan structure pension funding rules encourage cooperative associations charities continue provide employees pension benefits sec makes act generally applicable years beginning december title amendments employee retirement income security act provisions sec amends employee retirement income security act erisa define cooperative small employer charity pension plan pension plan purposes act employee pension benefit plan defined benefit pension plan certain provisions pension_protection_act apply june maintained employer tax exempt charitable organizations sec establishes minimum funding standards pension plans allows plan uses funding method requires contributions years maintain alternative minimum funding standard account plan year permits secretary treasury extend amortization unfunded liability pension plan years secretary determines extension carry purposes act provide adequate protection plan participants beneficiaries failure permit extension result substantial risk voluntary continuation plan substantial pension benefit levels employee compensation sets forth rules valuation pension plan assets allowable contributions plan liquidity imposes lien favor plan failure required contributions authorizes secretary prescribe mortality tables determine current liability plans requires plan sponsor establish written funding restoration plan days receipt certification plan actuary plan funding restoration status plan year sec allows plan sponsor elect treat plan plan plan years beginning amends pension protection act allow pension plan sponsor election cease treating plan eligible charity plan plan years beginning sec requires notices participants plan include statement different rules apply plans apply single employer plans years beginning december statement result changes act contributions plan changed statement plan funding restoration status authorizes secretary labor modify model notice required pension_protection_act include statements requires annual report employee benefit plans required erisa include list participating employers good faith estimate percentage total contributions employers plan year sec requires participant plan sponsor advocate established erisa available assist plan sponsors participants title amendments internal revenue code amends internal revenue code respect plans set forth rules plans similar rules added erisa title act


Summary:
Retirement Security Act of 2014 - Directs the Secretary of the Treasury to: (1) prescribe final regulations to permit employers to participate in multiple employer pension benefit plans, (2) promulgate regulations or other guidance to simplify and clarify rules relating to the timing of participant notices required under tax-preferred pension plans and the automatic escalation rules, and (3) modify the 1040EZ tax return form to allow taxpayers to claim the tax credit for retirement savings (saver's credit) on such form.

Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code, with respect to employer pension benefit plans, to: (1) allow employers to maintain a tax-exempt multiple employer pension benefit plan even if the employers sponsoring the plan share no common interest, (2) modify requirements for secure deferral arrangements with respect to nondiscrimination and employer matching contributions, and (3) allow employers with not more than 100 employees a business-related tax credit to cover increased matching contributions required by this Act.

retirement security act directs secretary treasury prescribe final regulations permit employers participate multiple employer pension benefit plans promulgate regulations guidance simplify clarify rules relating timing participant notices required tax preferred pension plans automatic escalation rules modify 1040ez tax return form allow taxpayers claim tax credit retirement savings saver credit form amends employee retirement income security act erisa internal_revenue_code respect employer pension benefit plans allow employers maintain tax exempt multiple employer pension benefit plan employers sponsoring plan share common interest modify requirements secure deferral arrangements respect nondiscrimination employer matching contributions allow employers employees business related tax credit cover increased matching contributions required act


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

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

 Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and November 30, 2014, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

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

 Amends the SAA, 2008 to appropriate funds out of the employment security administration account through the first five months of FY2015 to assist states in providing reemployment and eligibility assessment activities.

Requires the provision of such activities to an individual, at a minimum, within a time period after he or she begins to receive Tier-1 EUC benefits, and if applicable, again within a time period after he or she begins to receive Tier-3 EUC benefits. Requires the Secretary of Labor to determine appropriate time periods.

Specifies the purposes of the activities, namely to:

 better link the unemployed with the overall workforce system by bringing individuals receiving unemployment insurance benefits in for personalized assessments and referrals to reemployment services; and provide them with early access to specific strategies that can help get them back into the workforce faster, including through: (1) the development of a reemployment plan, (2) provision of access to relevant labor market information, (3) provision of access to information about industry-recognized credentials that are regionally relevant or nationally portable, (4) provision of referrals to reemployment services and training, and (5) an assessment of the individual's on-going eligibility for unemployment insurance benefits. Amends the Railroad Unemployment Insurance Act to extend through May 31, 2014, the temporary increase in extended unemployment benefits.

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

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

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

Prohibits the use of federal funds to: (1) make payments of unemployment compensation to any individual whose adjusted gross income in the preceding year was at least $1 million, or (2) determine whether or not this prohibition applies to an individual.

Requires the Comptroller General (GAO) to:

 study the use of work suitability requirements to strengthen them to ensure that unemployment insurance benefits are being provided to individuals who are actively looking for work and truly want to return to the labor force; and brief Congress on the ongoing study, including preliminary recommendations for appropriate legislation and administrative action. Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to revise the applicable percentages for determining minimum funding standards for single-employer defined benefit pension plans (funding stabilization). Exempts plans providing accelerated benefit distributions from the application of such standards.

Amends ERISA, with respect to pension insurance premiums paid by a designated payor (i.e., the contributing sponsor or plan administrator for a single employer pension plan and the plan administrator for the multiemployer plan) to the Pension Benefit Guaranty Corporation (PBGC). Allows a designated payor to elect to prepay, during any plan year, the applicable PBGC flat dollar insurance premium due for up to five consecutive subsequent plan years specified in the election.

Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend through FY2024 the authority of the Secretary of the Treasury to collect customs user fees for the processing of certain merchandise.

Amends the Internal Revenue Code to provide that a bona fide volunteer providing firefighting and prevention services, emergency medical services, or ambulance services to a state or local government or tax-exempt organization shall not be counted in determining the number of full-time employees of an employer for purposes of the employer mandate to provide minimum essential health care coverage under the Patient Protection and Affordable Care Act.

Excludes services rendered as a bona fide volunteer to any governmental entity and any tax-exempt organization (specified employer) from the determination of the number of full-time employees of an employer for purposes of such mandate. Defines "bona fide volunteer" as an employee whose only compensation from a specified employer is in the form of: (1) reimbursement for (or reasonable allowance for) reasonable expenses incurred in the performances of volunteer services; or (2) reasonable benefits and nominal fees, customarily paid in connection with the performance of volunteer services.

emergency unemployment compensation extension act amends supplemental appropriations act saa extend emergency unemployment compensation euc payments eligible individuals weeks employment ending june amends assistance unemployed workers struggling families act extend requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act november prohibition federal-state_extended_unemployment_compensation_act fseuca federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends fseuca postpone similarly december termination period state determine indicators according specified temporary substitutions formula amends saa appropriate funds employment security administration account months fy2015 assist states providing reemployment eligibility assessment activities requires provision activities individual minimum time period begins receive tier-1 euc benefits applicable time period begins receive tier-3 euc benefits requires secretary labor determine appropriate time periods specifies purposes activities better link unemployed overall workforce system bringing individuals receiving unemployment insurance benefits personalized assessments referrals reemployment services provide early access specific strategies help workforce faster including development reemployment plan provision access relevant labor market information provision access information industry recognized credentials regionally relevant nationally portable provision referrals reemployment services training assessment individual going eligibility unemployment insurance benefits amends railroad_unemployment_insurance_act extend temporary increase extended unemployment benefits makes change application certain requirement nonreduction rule state entered federal state euc agreement federal government reimburse state unemployment compensation agency making euc payments individuals exhausted rights regular unemployment compensation state federal law meet specified criteria nonreduction rule agreement apply respect state method computing regular unemployment compensation state law modified average weekly unemployment compensation benefit paid june paid june declares nonreduction rule shall apply state enacted law december taking effect violate nonreduction rule allows state agreement terminated enter subsequent federal state euc agreement enactment act taking account inapplicability nonreduction rule meet requirements euc agreement allows subsequent euc agreement permit payment average weekly unemployment compensation benefit paid june prohibits use federal funds payments unemployment compensation individual adjusted gross income preceding year million determine prohibition applies individual requires comptroller general gao study use work suitability requirements strengthen ensure unemployment insurance benefits provided individuals actively looking work truly want return labor force brief congress ongoing study including preliminary recommendations appropriate legislation administrative action amends employee retirement income security act erisa internal_revenue_code revise applicable percentages determining minimum funding standards single employer defined benefit pension plans funding stabilization exempts plans providing accelerated benefit distributions application standards amends erisa respect pension insurance premiums paid designated payor contributing sponsor plan administrator single employer pension plan plan administrator multiemployer plan pension_benefit_guaranty_corporation pbgc allows designated payor elect prepay plan year applicable pbgc flat dollar insurance premium consecutive subsequent plan years specified election amends consolidated_omnibus_budget reconciliation act extend fy2024 authority secretary treasury collect customs user fees processing certain merchandise amends internal revenue code provide bona fide volunteer providing firefighting prevention services emergency medical services ambulance services state local government tax exempt organization shall counted determining number time employees employer purposes employer mandate provide minimum essential health care coverage patient_protection affordable care act excludes services rendered bona fide volunteer governmental entity tax exempt organization specified employer determination number time employees employer purposes mandate defines bona fide volunteer employee compensation specified employer form reimbursement reasonable allowance reasonable expenses incurred performances volunteer services reasonable benefits nominal fees customarily paid connection performance volunteer services


Summary:
Subjects an individual's emergency unemployment compensation (EUC) benefit payment to a gradual reduction, if a law extending EUC is enacted on or after enactment of this Act.

 Requires, effective for EUC payable for each week beginning on or after the enactment or, if later, the effective date of the extension, the amount of EUC payable to any individual:

 for the first week of unemployment following the initial post-extension week to be the amount that would otherwise be payable, reduced by 5%; and for each subsequent week of unemployment to be the amount that would otherwise be payable: (1) reduced (but not below zero) by the percentage reduction applicable to the individual's preceding week of unemployment; and (2) increased by 5 percentage points.

subjects individual emergency unemployment compensation euc benefit payment gradual reduction law extending euc enacted enactment act requires effective euc payable week beginning enactment later effective date extension euc payable individual week unemployment following initial post extension week payable reduced subsequent week unemployment payable reduced zero percentage reduction applicable individual preceding week unemployment increased percentage points


Summary: Amends the Internal Revenue Code to expand the special rule for the exclusion from gross income of amounts received by an employee from a governmental accident or health plan to include amounts paid from plans established by or on behalf of a state or political subdivision.

amends internal revenue code expand special rule exclusion gross income amounts received employee governmental accident health plan include amounts paid plans established behalf state political subdivision


Summary: Permanent IRA Charitable Contribution Act of 2014 - Amends the Internal Revenue Code to make permanent the exclusion from gross income of distributions from individual retirement accounts (IRAs) for charitable purposes.

permanent ira charitable contribution act amends internal revenue code permanent exclusion gross income distributions individual retirement accounts iras charitable purposes


Summary:
Amends the Internal Revenue Code to make permanent the additional 50% depreciation allowance (bonus depreciation) for qualified property placed in service after December 31, 2013. Modifies the definition of "qualified property" to include qualified retail improvement property. Increases by $8,000 (with an annual inflation adjustment after 2014) the maximum allowable depreciation deduction for a passenger automobile (i.e., any 4-wheeled vehicle which is manufactured primarily for use on public streets, roads, and highways and is rated at 6,000 pounds unloaded gross vehicle weight or less).

Makes permanent, for taxable years ending after December 31, 2013, the election to increase the alternative minimum tax (AMT) credit limitation in lieu of bonus depreciation.

Allows an additional deprecation allowance for a tree or vine bearing fruits or nuts, in the taxable year in which the tree or vine is planted, or grafted to a plant, in the ordinary course of the taxpayer's farming business. Makes such provision applicable to trees and vines planted or grafted after December 31, 2013.

Prohibits the entry of the budgetary effects of this Act on any PAYGO (pay-as-you-go) scorecard.

amends internal revenue code permanent additional depreciation allowance bonus depreciation qualified property placed service december modifies definition qualified property include qualified retail improvement property increases annual inflation adjustment maximum allowable depreciation deduction passenger automobile wheeled vehicle manufactured primarily use public streets roads highways rated pounds unloaded gross vehicle weight makes permanent taxable years ending december election increase alternative minimum tax amt credit limitation lieu bonus depreciation allows additional allowance tree vine bearing fruits nuts taxable year tree vine planted plant ordinary course taxpayer farming business makes provision applicable trees planted december prohibits entry budgetary effects act paygo pay scorecard


Summary: Bonus Depreciation Extension Act of 2014 - Amends the Internal Revenue Code to extend: (1) through 2015, the additional 50% depreciation allowance (bonus depreciation) for business property (through 2016, for property having longer production periods and for transportation property); and (2) the election to increase the alternative minimum tax (AMT) credit in lieu of bonus depreciation by extending to January 1, 2016, the placed-in-service requirement for property eligible for such election (January 1, 2017, for property having longer production periods and for transportation property).

bonus depreciation extension act amends internal revenue code extend additional depreciation allowance bonus depreciation business property property having longer production periods transportation property election increase alternative minimum tax amt credit lieu bonus depreciation extending january placed service requirement property eligible election january property having longer production periods transportation property


Summary:
Promotion and Expansion of Private Employee Ownership Act of 2014 - Amends the Internal Revenue Code to: (1) extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities to an S corporation-sponsored employer stock ownership plan (ESOP); and (2) allow a tax deduction for 50% of the interest incurred on loans to S corporation-sponsored ESOPs for the purchase of employer securities.

Directs the Secretary of the Treasury to establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations.

Amends the Small Business Act to define "ESOP business concern" and allow such a concern to continue to qualify for loans, preferences, and other programs under such Act.

amends internal revenue code extend domestic corporations including corporations provisions allowing deferral tax gain sale employer securities corporation sponsored employer stock ownership plan esop allow tax deduction interest incurred loans corporation sponsored esops purchase employer securities directs secretary treasury establish s_corporation_employee_ownership_assistance_office foster increased employee ownership corporations amends small business act define esop business concern allow concern continue qualify loans preferences programs act


Summary:
Emergency Unemployment Compensation Extension Act of 2014 - Amends the Supplemental Appropriations Act, 2008 (SAA, 2008) to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before five months after enactment of this Act.

 Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until five months after enactment of this Act 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 such Act and 11 months after enactment of this Act from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.)

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

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

Requires the provision of such activities to an individual, at a minimum, within a time period after he or she begins to receive Tier-1 EUC benefits, and if applicable, again within a time period after he or she begins to receive Tier-3 EUC benefits. Requires the Secretary of Labor to determine appropriate time periods.

Specifies the purposes of the activities, namely to:

 better link the unemployed with the overall workforce system by bringing individuals receiving unemployment insurance benefits in for personalized assessments and referrals to reemployment services; and provide them with early access to specific strategies that can help get them back into the workforce faster, including through: (1) the development of a reemployment plan, (2) provision of access to relevant labor market information, (3) provision of access to information about industry-recognized credentials that are regionally relevant or nationally portable, (4) provision of referrals to reemployment services and training, and (5) an assessment of the individual's on-going eligibility for unemployment insurance benefits. Amends the Railroad Unemployment Insurance Act to extend through December 31, 2014, the temporary increase in extended unemployment benefits.

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

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

 Declares that the nonreduction rule shall not apply to a state which has enacted a law before June 30, 2014, that, upon taking effect, would violate the nonreduction rule. Allows a state whose agreement was terminated, however, to enter into a subsequent federal-state EUC agreement on or after enactment of this Act if, taking into account this inapplicability of the nonreduction rule, it would otherwise meet the requirements for an EUC agreement. (Thus allows such a subsequent EUC agreement to permit payment of less than the average weekly unemployment compensation benefit paid on or after June 2, 2010.)

Prohibits the use of federal funds to: (1) make payments of unemployment compensation to any individual whose adjusted gross income in the preceding year was at least $1 million; or (2) determine whether or not this prohibition applies to them.

Requires the Comptroller General (GAO) to:

 study the use of work suitability requirements to strengthen them to ensure that unemployment insurance benefits are being provided to individuals who are actively looking for work and truly want to return to the labor force; and brief Congress on the ongoing study, including preliminary recommendations for appropriate legislation and administrative action. Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to revise the applicable percentages for determining minimum funding standards for single-employer defined benefit pension plans (funding stabilization). Exempts plans providing accelerated benefit distributions from the application of such standards.

Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend through FY2024 the authority of the Secretary of the Treasury to collect customs user fees for the processing of certain merchandise.

emergency unemployment compensation extension act amends supplemental appropriations act saa extend emergency unemployment compensation euc payments eligible individuals weeks employment ending months enactment act amends assistance unemployed workers struggling families act extend months enactment act requirements federal payments states cover euc amends unemployment compensation extension act exempt weeks unemployment enactment act months enactment act prohibition federal-state_extended_unemployment_compensation_act fseuca federal matching payments state week individual eligibility period extended compensation sharable regular compensation paid state law provides payment regular compensation individual week compensable unemployment allows temporary federal matching week extended benefits states waiting period amends fseuca postpone similarly december months enactment act termination period state determine indicators according specified temporary substitutions formula amends saa appropriate funds employment security administration account fy2015 assist states providing reemployment eligibility assessment activities requires provision activities individual minimum time period begins receive tier-1 euc benefits applicable time period begins receive tier-3 euc benefits requires secretary labor determine appropriate time periods specifies purposes activities better link unemployed overall workforce system bringing individuals receiving unemployment insurance benefits personalized assessments referrals reemployment services provide early access specific strategies help workforce faster including development reemployment plan provision access relevant labor market information provision access information industry recognized credentials regionally relevant nationally portable provision referrals reemployment services training assessment individual going eligibility unemployment insurance benefits amends railroad_unemployment_insurance_act extend december temporary increase extended unemployment benefits makes change application certain requirement nonreduction rule state entered federal state euc agreement federal government reimburse state unemployment compensation agency making euc payments individuals exhausted rights regular unemployment compensation state federal law meet specified criteria nonreduction rule agreement apply respect state method computing regular unemployment compensation state law modified average weekly unemployment compensation benefit paid june paid june declares nonreduction rule shall apply state enacted law june taking effect violate nonreduction rule allows state agreement terminated enter subsequent federal state euc agreement enactment act taking account inapplicability nonreduction rule meet requirements euc agreement allows subsequent euc agreement permit payment average weekly unemployment compensation benefit paid june prohibits use federal funds payments unemployment compensation individual adjusted gross income preceding year million determine prohibition applies requires comptroller general gao study use work suitability requirements strengthen ensure unemployment insurance benefits provided individuals actively looking work truly want return labor force brief congress ongoing study including preliminary recommendations appropriate legislation administrative action amends employee retirement income security act erisa internal_revenue_code revise applicable percentages determining minimum funding standards single employer defined benefit pension plans funding stabilization exempts plans providing accelerated benefit distributions application standards amends consolidated_omnibus_budget reconciliation act extend fy2024 authority secretary treasury collect customs user fees processing certain merchandise


Summary:
Protecting Employees and Retirees in Municipal Bankruptcies Act of 2014 - Amends federal bankruptcy law with respect to the requirement for a municipality to be a debtor under Chapter 9 (Adjustment of Debts of a Municipality) that the municipality has negotiated in good faith with creditors and failed to obtain the agreement of those holding at least a majority in amount of the claims of each class that the municipality intends to impair under a plan.

Requires that, with respect to creditors who are the municipality's employees or retirees, "good faith" has the same meaning as it does in the National Labor Relations Act.

Requires the municipality also to establish by clear and convincing evidence that it satisfies all eligibility criteria.

Repeals the limitation placed upon on court authority to issue a stay pending an appeal of an order for relief.

Amends the Judicial Code to confer upon the appropriate court of appeals jurisdiction of any appeal of a bankruptcy court determination that an entity is eligible to be a municipal debtor. Requires the appellate court to consider and determine such appeal on an expedited basis as a direct appeal, which shall be reviewed and heard de novo on the merits.

Requires the court to confirm the bankruptcy plan of a municipality which modifies a collective bargaining agreement or a retiree benefit in any manner otherwise prohibited by nonbankruptcy law if the plan is agreed to by the authorized representative of either the employees covered by collective bargaining or the individuals receiving the retiree benefits.

 Designates the labor organization signatory to a collective bargaining agreement as the authorized representative of individuals receiving retiree benefits covered by that agreement.

Sets forth procedures for court appointment of an authorized representative if a labor organization elects not to serve as one, or if the retired employees are not covered by a collective bargaining agreement.

protecting_employees retirees municipal bankruptcies act amends federal bankruptcy law respect requirement municipality debtor chapter adjustment debts municipality municipality negotiated good faith creditors failed obtain agreement holding majority claims class municipality intends impair plan requires respect creditors municipality employees retirees good faith meaning national_labor_relations_act requires municipality establish clear convincing evidence satisfies eligibility criteria repeals limitation placed court authority issue stay pending appeal order relief amends judicial code confer appropriate court appeals jurisdiction appeal bankruptcy court determination entity eligible municipal debtor requires appellate court consider determine appeal expedited basis direct appeal shall reviewed heard novo merits requires court confirm bankruptcy plan municipality modifies collective bargaining agreement retiree benefit manner prohibited law plan agreed authorized representative employees covered collective bargaining individuals receiving retiree benefits designates labor organization signatory collective bargaining agreement authorized representative individuals receiving retiree benefits covered agreement sets forth procedures court appointment authorized representative labor organization elects serve retired employees covered collective bargaining agreement


Summary:
Schedules That Work Act - Grants an employee the right to request that his or her employer change the terms and conditions of employment relating to:

 the number of hours or times the employee is required to work or be on call; the location; the amount of notification he or she receives of work schedule assignments; and minimizing fluctuations in the number of hours the employee is scheduled to work on a daily, weekly, or monthly basis. Requires the employer, if the request is made, to engage in a timely, good faith interactive process with the employee that includes a discussion of potential schedule changes that would meet his or her needs. Outlines the process for either granting or denying a change.

Requires the employer to grant a request, unless there is a bona fide business reason for denying it, if the request is made because of the employee's serious health condition, his or her responsibilities as a caregiver, or enrollment in a career-related educational or training program, or if a part-time employee requests such a change for a reason related to a second job.

Authorizes an employer, if an employee requests a change for any other reason, to deny it for any reason that is not unlawful. Requires the employer to give the employee the reason for the denial, including whether it was a bona fide business reason.

Outlines employer requirements for paying reporting time and split shift pay and for giving advance notice of work schedules to retail, food service, or cleaning employees, except for those in bona fide executive, administrative, or professional capacities.

Makes it unlawful for any employer or other person to: (1) interfere with, restrain, or deny the exercise or the attempt to exercise any right of an employee specified in this Act; (2) retaliate against an individual for exercising his or her rights, or (3) interfere with proceedings or inquiries with respect to violation of an individual's rights.

Sets forth administrative enforcement procedures and civil remedies for violation of these prohibitions.

Directs the Secretary of Labor to give information and technical assistance to employers, labor organizations, and the general public concerning compliance with this Act.

Requires the Comptroller General (GAO) to study the impact of certain difficult scheduling practices on employees and employers.

Makes this Act inapplicable to any employee covered by a bona fide collective bargaining agreement if its terms govern work scheduling practices.

schedules work act grants employee right request employer change terms conditions employment relating number hours times employee required work location notification receives work schedule assignments minimizing fluctuations number hours employee scheduled work daily weekly monthly basis requires employer request engage timely good faith interactive process employee includes discussion potential schedule changes meet needs outlines process granting denying change requires employer grant request bona fide business reason denying request employee health condition responsibilities caregiver enrollment career related educational training program time employee requests change reason related second job authorizes employer employee requests change reason deny reason unlawful requires employer employee reason denial including bona fide business reason outlines employer requirements paying reporting time split shift pay giving advance notice work schedules retail food service cleaning employees bona fide executive administrative professional capacities makes unlawful employer person interfere restrain deny exercise attempt exercise right employee specified act retaliate individual exercising rights interfere proceedings inquiries respect violation individual rights sets forth administrative enforcement procedures civil remedies violation prohibitions directs secretary labor information technical assistance employers labor organizations general public concerning compliance act requires comptroller general gao study impact certain difficult scheduling practices employees employers makes act inapplicable employee covered bona fide collective bargaining agreement terms govern work scheduling practices


Summary:
Employee Benefits Protection Act of 2014 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require the mandatory summary description of a group health plan to declare: (1) whether the plan permits either the plan sponsor or any participating employer to unilaterally modify or terminate plan benefits affecting employees, retirees, and beneficiaries; and (2) when and to what extent plan benefits are fully vested with respect to these individuals.

Presumes that retiree health benefits cannot be modified or terminated as of the date an employee retires or completes 20 years of service with the employer. Allows this presumption to be overcome only upon a showing, by clear and convincing evidence, that the employee, before becoming a plan participant, was made aware, in clear and unambiguous terms, that the plan allowed for such a modification or termination of benefits.

Amends the National Labor Relations Act to make it an unfair labor practice for a labor organization and employer to enter into a contract or agreement to modify a previous agreement in a manner that results in a reduction or termination of retiree health insurance benefits, if the modification occurs after the retiree's retirement date.

Directs the Comptroller General (GAO) to report to Congress on strategies used by corporations to avoid obligations to pay promised employee and retiree benefits.

employee benefits protection act amends employee retirement income security act erisa require mandatory summary description group health plan declare plan permits plan sponsor participating employer unilaterally modify terminate plan benefits affecting employees retirees beneficiaries extent plan benefits fully vested respect individuals presumes retiree health benefits modified terminated date employee retires completes years service employer allows presumption overcome showing clear convincing evidence employee plan participant aware clear unambiguous terms plan allowed modification termination benefits amends national_labor_relations_act unfair labor practice labor organization employer enter contract agreement modify previous agreement manner results reduction termination retiree health insurance benefits modification occurs retiree retirement date directs comptroller general gao report congress strategies corporations avoid obligations pay promised employee retiree benefits


Summary:
Layoff Prevention Extension Act of 2014 - Amends the Middle Class Tax Relief and Job Creation Act of 2012 with respect to state short-time compensation programs that allow employers to reduce the workweek of their employees in lieu of layoffs.

Extends federal financing of the programs for an additional year.

Extends through December 31, 2015, the deadline for a state to submit to the Secretary of Labor its application for a short-time compensation program grant.

layoff prevention extension act amends middle class tax relief job creation act respect state short time compensation programs allow employers reduce workweek employees lieu layoffs extends federal financing programs additional year extends december deadline state submit secretary labor application short time compensation program grant


Summary: CEO-Employee Pay Fairness Act of 2014 - Amends the Internal Revenue Code to deny a publicly held corporation a tax deduction for the payment of performance-based remuneration in excess of $1 million to any of its current or former officers or directors if such corporation does not meet the pay fairness requirement established by this Act. Deems the pay fairness requirement to be satisfied if: (1) the average compensation paid by the employer for all applicable U.S. employees for the taxable year exceeds the inflation and productivity growth adjusted average (i.e., $115,000 in 2014) of such compensation for the preceding taxable year; and (2) the aggregate compensation paid by the employer to or for all applicable employees for the taxable year is not less than the aggregate of such compensation for the preceding taxable year.

ceo employee pay fairness act amends internal revenue code deny publicly held corporation tax deduction payment performance based remuneration excess million current officers directors corporation meet pay fairness requirement established act deems pay fairness requirement satisfied average compensation paid employer applicable employees taxable year exceeds inflation productivity growth adjusted average compensation preceding taxable year aggregate compensation paid employer applicable employees taxable year aggregate compensation preceding taxable year


Summary: Amends the Internal Revenue Code to allow tax-free rollovers from tax-exempt retirement plans, annuities, and deferred compensation plans into a simple individual retirement account.

amends internal revenue code allow tax free rollovers tax exempt retirement plans annuities deferred compensation plans simple individual retirement account


Summary:
Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 to extend through 2015 the automatic extensions of amortization periods for multiemployer defined benefit plans.

Amends the Pension Protection Act of 2006 to extend through 2015 rules relating to funding improvement and rehabilitation plans.

amends internal revenue code employee retirement income security act extend automatic extensions amortization periods multiemployer defined benefit plans amends pension protection act extend rules relating funding improvement rehabilitation plans


Summary: Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to formulate a special rule for determining normal retirement age for certain existing defined benefit plans.

amends employee retirement income security act erisa internal_revenue_code formulate special rule determining normal retirement age certain existing defined benefit plans


Summary:
Paid Sick Leave Act - Requires certain employers, who employ 15 or more employees for each working day during 20 or more workweeks a year, to permit each employee to earn at least 1 hour of paid sick time for every 30 hours worked.

Allows employees to use such time to: (1) meet their own medical needs; (2) care for the medical needs of certain family members ; or (3) seek medical attention, assist a related person, take legal action, or engage in other specified activities relating to domestic violence, sexual assault, or stalking.

certain employers employ employees working day workweeks year permit employee earn hour paid sick time hours worked allows employees use time meet medical needs care medical needs certain family members seek medical attention assist related person legal action engage specified activities relating domestic violence sexual assault stalking


Summary:
Small Businesses Add Value for Employees Act of 2014 or the SAVE Act of 2014 - Amends the Internal Revenue Code, with respect to employer-established simple individual retirement accounts (IRAs) and pension plans, to:

 repeal restrictions on rollovers from simple IRAs to qualified retirement plans; allow employers to elect to terminate simple IRAs at any time during the year; repeal the increased 25% penalty on premature distributions from simple IRAs within the first two plan years; allow additional nonelective employer contributions to simple IRAs not exceeding 10% of compensation; establish automatic deferral IRAs to permit the automatic enrollment of employees earning at least $5,000 in a preceding year; establish secure deferral arrangements for automatically enrolling employees at 6% of pay with annual increases; allow small employers a new tax credit for the cost of adopting safe harbor requirements for secure deferral arrangements; allow a transfer of unused benefits in a flexible spending arrangement to a qualified retirement or eligible deferred compensation plan; increase the tax credit for small employer pension plan startup costs; and establish multiple small employer retirement plans that provide for automatic employee contributions. Requires: (1) the Secretary of the Treasury to promulgate regulations regarding the timing of notices to participants in automatic contribution pension plans; (2) the Office of Financial Education of the Department of the Treasury to develop and implement an outreach plan to educate small businesses on the types and benefits of available retirement plans; (3) the Secretaries of the Treasury and Labor to develop recommendations for small businesses to improve retirement outcomes; and (4) the Secretary of the Treasury, in consultation with the Secretary of Education, to develop age-appropriate financial literacy curricula for elementary and secondary schools.

Amends the Employee Retirement Income Security Act of 1974 (ERISA) to: (1) exempt IRAs that permit payroll deductions from additional pension plan requirements, (2) require disclosures relating to lifetime income from pension plans and annuities, and (3) set forth safe harbor criteria for the selection of an annuity contract and an insurer.

small businesses add value employees act amends internal revenue code respect employer established simple individual retirement accounts iras pension plans repeal restrictions rollovers simple iras qualified retirement plans allow employers elect terminate simple iras time year repeal increased penalty premature distributions simple iras plan years allow additional nonelective employer contributions simple iras exceeding compensation establish automatic deferral iras permit automatic enrollment employees earning preceding year establish secure deferral arrangements automatically enrolling employees pay annual increases allow small employers new tax credit cost adopting safe harbor requirements secure deferral arrangements allow transfer unused benefits flexible spending arrangement qualified retirement eligible deferred compensation plan increase tax credit small employer pension plan startup costs establish multiple small employer retirement plans provide automatic employee contributions requires secretary treasury promulgate regulations timing notices participants automatic contribution pension plans department_of_the_treasury develop implement outreach plan educate small businesses types benefits available retirement plans secretaries treasury labor develop recommendations small businesses improve retirement outcomes secretary treasury consultation secretary education develop age appropriate financial literacy curricula elementary secondary schools amends employee retirement income security act erisa exempt iras permit payroll deductions additional pension plan requirements require disclosures relating lifetime income pension plans annuities set forth safe harbor criteria selection annuity contract insurer


Summary:
American Pension Investments Modernization Act of 2014 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to require the fiduciary of an employee benefit plan to establish policies for appointment of an investment manager or managers to manage any plan assets or business enterprise or enterprises for brokerage and investment banking services.

Requires the fiduciary, under these policies, to consider:

 the concentration level of the plan's exposure to firm-specific risks, including operational, compliance, and fraud risks; the inclusion, to the greatest extent feasible, of minority business enterprises for brokerage and investment banking services (including enterprises owned or controlled by specified percentages of African-Americans, Hispanic-Americans, Asian Pacific Americans, Subcontinent Asian Americans, Native Americans, women, or veterans); and the utilization of diverse asset managers, taking into consideration the investment opportunities they offer in sectors, strategies, geographies, and demographics not meaningfully available to the plans. Defines "diverse asset manager" as a minority business enterprise that manages an investment portfolio of between $100 million and $25 billion.

Directs the Secretary of Labor to issue related guidance and requires the Federal Retirement Thrift Investment Board (FRTIB) under the Federal Employees Retirement System (FERS) to take this guidance into account.

Directs the FRTIB to give current and former federal employees and Members of Congress in FERS the option to participate in actively managed funds within the employee's or Member's Thrift Savings Fund account (but no more than 20% of a current or former employee's or Member's funds).

Prohibits the FRTIB from subjecting more than 20% of the total assets under management of the Thrift Savings Fund to active management.

amends employee retirement income security act erisa require fiduciary employee benefit plan establish policies appointment investment manager managers manage plan assets business enterprise enterprises brokerage investment banking services requires fiduciary policies consider concentration level plan exposure firm specific risks including operational compliance fraud risks inclusion greatest extent feasible minority business enterprises brokerage investment banking services including enterprises owned controlled specified percentages african americans hispanic americans asian pacific americans asian americans native americans women veterans utilization diverse asset managers taking consideration investment opportunities offer sectors strategies demographics meaningfully available plans defines diverse asset manager minority business enterprise manages investment portfolio million billion directs secretary labor issue related guidance requires federal_retirement_thrift_investment_board federal_employees_retirement_system fers guidance account directs current federal employees members congress fers option participate actively managed funds employee account current employee member funds prohibits subjecting total assets management thrift_savings_fund active management


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

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


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

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

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


Summary:
Shrinking Emergency Account Losses Act of 2013 or the SEAL 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.

emergency account losses act 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 requires secretary treasury modify regulations governing hardship distributions qualified employer plans allow participants additional contributions plan month period following hardship distribution


Summary:
Healthy Families Act - Requires certain employers, who employ 15 or more employees for each working day during 20 or more workweeks a year, to permit each employee to earn at least 1 hour of paid sick time for every 30 hours worked.

Declares that an employer shall not be required to permit an employee to earn more than 56 hours of paid sick time in a calendar year, unless the employer chooses to set a higher limit.

Allows employees to use such time to: (1) meet their own medical needs; (2) care for the medical needs of certain family members (including a domestic partner or the domestic partner's parent or child); or (3) seek medical attention, assist a related person, take legal action, or engage in other specified activities relating to domestic violence, sexual assault, or stalking.

Prohibits an employer from interfering with an employee's exercise of such rights.

Directs the Secretary of Labor to exercise certain investigative and enforcement authority for employees covered by the Family and Medical Leave Act of 1993 or the Government Employee Rights Act of 1991. Grants the same authority, for employees under their jurisdiction, to the Librarian of Congress, the Comptroller General (GAO), the Board of Directors of the congressional Office of Compliance, and the Merit Systems Protection Board.

Authorizes civil actions by employees, individuals, or their representatives for damages or equitable relief against employers who violate this Act.

Waives a state's sovereign immunity with respect to a suit brought by an employee of a federally-assisted state program or activity for relief authorized under this Act.

Requires the Commissioner of Labor Statistics to annually compile information on paid sick time and the Comptroller General to study related matters.

Declares that nothing in this Act shall be construed to discourage employers from adopting or retaining more generous leave policies.

healthy_families_act_-_requires certain employers employ employees working day workweeks year permit employee earn hour paid sick time hours worked declares employer shall required permit employee earn hours paid sick time calendar year employer chooses set higher limit allows employees use time meet medical needs care medical needs certain family members including domestic partner domestic partner parent child seek medical attention assist related person legal action engage specified activities relating domestic violence sexual assault stalking prohibits employer interfering employee exercise rights directs secretary labor exercise certain investigative enforcement authority employees covered family_and_medical_leave_act government employee rights act grants authority employees jurisdiction librarian congress comptroller_general gao board_of_directors congressional office_of_compliance merit_systems_protection_board authorizes civil actions employees individuals representatives damages equitable relief employers violate act waives state sovereign immunity respect suit brought employee federally assisted state program activity relief authorized act requires commissioner labor_statistics annually compile information paid sick time comptroller general study related matters declares act shall construed discourage employers adopting retaining generous leave policies


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

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


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

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

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


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

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

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

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

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


Summary:
Public Employee Pension Transparency Act - Amends the Internal Revenue Code to deny tax benefits relating to bonds issued by a state or political subdivision during any period in which such state or political subdivision is noncompliant with specified reporting requirements for state or local government employee pension benefit plans.

Requires plan sponsors of a state or local government employee pension benefit plan to file with the Secretary of the Treasury a report for each plan year beginning on or after January 1, 2014, setting forth: (1) a schedule of the funding status of the plan, (2) a schedule of contributions by the plan sponsor for the plan year, (3) alternative projections for each of the next 60 plan years of the cash flows associated with the current plan liability, (4) a statement of the actuarial assumptions used for the plan year, (5) a statement of the number of plan participants who are retired or separated from service and are either receiving benefits or are entitled to future benefits and those who are active under the plan, (6) a statement of the plan's investment returns, (7) a statement of the degree to which unfunded liabilities are expected to be eliminated, (8) a statement of the amount of pension obligation bonds outstanding, and (9) a statement of the current cost of the plan for the plan year.

Directs the Secretary  to develop model reporting statements and create and maintain a public website, with searchable capabilities, for purposes of posting plan information required by this Act.

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

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