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End Oil and Gas Tax Subsidies Act of 2020 This bill limits or repeals certain fossil fuel oil and gas subsidies for oil companies. Specifically, it * increases to seven years the amortization period for geological and geophysical expenditures; * repeals the tax credits for producing oil and gas from marginal wells and for enhanced oil recovery; * repeals the tax deduction for the intangible drilling and development costs of oil and gas wells; * repeals percentage depletion; * repeals the tax deduction for tertiary injectant expenses; * repeals the passive loss exception for working interests in oil and gas property; * denies the tax deduction for income attributable to domestic production activities for oil and gas activities; * prohibits the use of the last-in, first-out (LIFO) accounting method by major integrated oil companies; * limits the foreign tax credit for dual capacity taxpayers (i.e., taxpayers who are subject to a levy of a foreign country or U.S. possession and receive specific economic benefits from such country or possession); and * expands the definition ofcrude oilfor purposes of the excise tax on petroleum and petroleum products to include any oil derived from a bitumen or bituminous mixture (tar sands), and any oil derived from kerogen-bearing sources (oil shale).

This concurrent resolution expresses the sense of Congress that the President should seek the elimination of all subsidies benefiting the production or export of sugar by certain foreign countries.

Prescription Drug Price Relief Act of 2019 This bill establishes a series of oversight and disclosure requirements relating to the prices of brand-name drugs. Specifically, the bill requires the Department of Health and Human Services (HHS) to review at least annually all brand-name drugs for excessive pricing; HHS must also review prices upon petition. If any such drugs are found to be excessively priced, HHS must (1) void any government-granted exclusivity; (2) issue open, nonexclusive licenses for the drugs; and (3) expedite the review of corresponding applications for generic drugs and biosimilar biological products. HHS must also create a public database with its determinations for each drug. Under the bill, a price is considered excessive if the domestic average manufacturing price exceeds the median price for the drug in Canada, the United Kingdom, Germany, France, and Japan. If a price does not meet this criteria, or if pricing information is unavailable in at least three of the aforementioned countries, the price is still considered excessive if it is higher than reasonable in light of specified factors, including cost, revenue, and the size of the affected patient population. The bill also requires drug manufacturers to report specified financial information for brand-name drugs, including research and advertising expenditures.

Prescription Drug Price Relief Act of 2019 This bill establishes a series of oversight and disclosure requirements relating to the prices of brand-name drugs. Specifically, the bill requires the Department of Health and Human Services (HHS) to review at least annually all brand-name drugs for excessive pricing; HHS must also review prices upon petition. If any such drugs are found to be excessively priced, HHS must (1) void any government-granted exclusivity; (2) issue open, nonexclusive licenses for the drugs; and (3) expedite the review of corresponding applications for generic drugs and biosimilar biological products. HHS must also create a public database with its determinations for each drug. Under the bill, a price is considered excessive if the domestic average manufacturing price exceeds the median price for the drug in Canada, the United Kingdom, Germany, France, and Japan. If a price does not meet this criteria, or if pricing information is unavailable in at least three of the aforementioned countries, the price is still considered excessive if it is higher than reasonable in light of specified factors, including cost, revenue, and the size of the affected patient population. The bill also requires drug manufacturers to report specified financial information for brand-name drugs, including research and advertising expenditures.

Dairy Pricing and Policy Commission Act of 2020 This bill directs the Department of Agriculture (USDA) to establish the Dairy Pricing and Policy Commission. The commission must conduct a comprehensive study on (1) decreasing real values of dairy farmer milk prices and income; (2) economic and policy causes for the declining number of small and medium-sized dairy operations; (3) levels of milk production in the United States with regional changes in farm numbers, cow numbers, and milk production per cow; (4) opportunities and challenges for increasing domestic and export demand for dairy products; (5) effects of declining dairy farm numbers on rural economies; and (6) causes for the consolidation within the dairy industry. In conducting the study, the commission shall develop legislative, regulatory, and market-based recommendations to improve milk prices and dairy farm profitability, including for responding to periods of heightened dairy production during low prices, enhancing competitiveness of American dairy in world markets, and evaluating new markets for dairy exports. The commission shall terminate on the earlier of (1) the date it submits to USDA and Congress a report containing the results of the study, including the legislative and regulatory recommendations; or (2) the date that is two years after the date of its first meeting.

Medicare Drug Price Negotiation Act This bill makes a series of changes relating to the prices of prescription drugs under the Medicare prescription drug benefit and Medicare Advantage (MA) prescription drug plans (PDPs). Under current law, the Centers for Medicare & Medicaid Services (CMS) may neither negotiate the prices of covered drugs nor establish a formulary. The bill repeals these restrictions and instead specifically requires the CMS to (1) negotiate the prices of covered drugs; and (2) either establish a formulary for covered drugs, or require changes to PDP formularies that take into account CMS negotiations. If the CMS is unable to negotiate an appropriate price for a drug in accordance with certain criteria, the price must be the lowest of three specified options (e.g., the average price in other countries). The CMS must identify drugs that are subject to negotiation, with priority given to certain categories of drugs based on usage and cost. Additionally, drug manufacturers must issue rebates to the CMS for drugs dispensed to eligible low-income individuals. Subject to civil monetary penalties, a Medicare or MA PDP sponsor must report, both to drug manufacturers and to the CMS, specified information related to the determination and payment of such rebates.

Medicare Drug Price Negotiation Act This bill makes a series of changes relating to the prices of prescription drugs under the Medicare prescription drug benefit and Medicare Advantage (MA) prescription drug plans (PDPs). Under current law, the Centers for Medicare & Medicaid Services (CMS) may neither negotiate the prices of covered drugs nor establish a formulary. The bill repeals these restrictions and instead specifically requires the CMS to (1) negotiate the prices of covered drugs; and (2) either establish a formulary for covered drugs, or require changes to PDP formularies that take into account CMS negotiations. If the CMS is unable to negotiate an appropriate price for a drug in accordance with certain criteria, the price must be the lowest of three specified options (e.g., the average price in other countries). The CMS must identify drugs that are subject to negotiation, with priority given to certain categories of drugs based on usage and cost. Additionally, drug manufacturers must issue rebates to the CMS for drugs dispensed to eligible low-income individuals. Subject to civil monetary penalties, a Medicare or MA PDP sponsor must report, both to drug manufacturers and to the CMS, specified information related to the determination and payment of such rebates.

Life-Sustaining Prescription Drug Price Relief Act of 2019 This bill establishes a series of oversight and disclosure requirements relating to the prices of life-sustaining prescription drugs. Specifically, the bill requires the Department of Health and Human Services (HHS) to review at least annually all life-sustaining drugs for excessive pricing; HHS must also review prices upon petition. HHS must create a public database with its determinations for each drug and report its overall findings and related activities. Under the bill, a price is considered excessive if the domestic average manufacturing price exceeds 110% of the average price for the drug in Canada, the United Kingdom, Germany, France, and Japan. If a price does not meet this criteria, or if pricing information is unavailable in at least three of the aforementioned countries, the price is still considered excessive if it is higher than reasonable in light of specified factors, including cost, revenue, and the size of the affected patient population. The bill also requires drug manufacturers, subject to civil penalties, to (1) report specified financial information for life-sustaining drugs, including research and advertising expenditures; and (2) negotiate the prices of excessively priced life-sustaining drugs under the Medicare prescription drug benefit with HHS.

Green Bus Tax Credit Act of 2019 This bill allows a manufacturer a zero-emission bus tax credit. The credit is equal to 10% of the sales price of a zero-emission heavy vehicle. The credit only applies to the first $1 million of a vehicle's sales price. The bill defines "zero-emission heavy vehicle" as a motor vehicle that has a gross vehicle weight rating of not less than 14,000 pounds, is not powered or charged by an internal combustion engine, and is propelled solely by an electric motor that draws electricity from a battery or fuel cell.

Transparent Drug Pricing Act of 2019 This bill establishes several requirements relating to the prices of prescription drugs. For example, state Medicaid drug-use review programs must require pharmacists to disclose an individual's out-of-pocket cost for a prescription drug, and the price without health insurance, at the point-of-sale. Additionally, health insurers must publish the co-payment amount for each covered prescription drug prior to the annual open-enrollment period. The bill also temporarily prohibits the retail list price of drugs and biologics from exceeding the lowest retail list price among Canada, France, the United Kingdom, Japan, or Germany.

Cuba Agricultural Exports Act This bill exempts from prohibitions against U.S. assistance to Cuba (1) any exports under the market access program, the export credit guarantee program, or the foreign market development cooperator program; and (2) any obligation or expenditure of funds to promote trade with Cuba by federal commodity promotion programs established in accordance with a commodity promotion law. This exemption shall not apply if the U.S. assistance recipient would be an entity controlled by the Cuban government, including the armed forces or the Ministry of the Interior. A person subject to U.S. jurisdiction may invest in the development of an agricultural business in Cuba if the Department of State and the Department of Agriculture jointly determine that the agricultural business * is not controlled by the government of Cuba, including the armed forces or the Ministry of the Interior; and * does not traffic in property of persons subject to U.S. jurisdiction that was confiscated by Cuba on or after January 1, 1959. A person subject to U.S. jurisdiction may provide payment or financing for agricultural sales to Cuba or to an individual or entity in Cuba.

No Tax Subsidies for Stadiums Act of 2019 This bill prohibits a professional stadium bond from being treated as a tax-exempt state or local bond. A "professional stadium bond" is used to finance or refinance a facility or real property used as a stadium or arena for professional sports exhibitions, games, or training.

Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2021 This bill provides FY2021 appropriations for the Department of Agriculture (USDA), the Food and Drug Administration, and related agencies. The bill provides appropriations to USDA for Agricultural Programs, including * the Office of the Secretary, * Executive Operations, * the Economic Research Service, * the National Agricultural Statistics Service, * the Agricultural Research Service, * the National Institute of Food and Agriculture, * the Animal and Plant Health Inspection Service, * the Agricultural Marketing Service, and * the Food Safety and Inspection Service. The bill also provides appropriations to USDA for Farm Production and Conservation Programs, including * the Farm Production and Conservation Business Center, * the Farm Service Agency, * the Risk Management Agency, and * the Natural Resources Conservation Service. The bill provides appropriations to the Federal Crop Insurance Corporation Fund and the Commodity Credit Corporation Fund. For USDA Rural Development programs, the bill includes appropriations for * Rural Development Salaries and Expenses, * the Rural Housing Service, * the Rural Business-Cooperative Service, and * the Rural Utilities Service. The bill provides appropriations to the Food and Nutrition Service for * Child Nutrition Programs; * the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC); * the Supplemental Nutrition Assistance Program (SNAP, formerly known as the food stamp program); * the Commodity Assistance Program; and * Nutrition Programs Administration. The bill provides appropriations to the Foreign Agricultural Service for (1) Food for Peace Title II Grants, and (2) McGovern-Dole International Food for Education and Child Nutrition Program Grants. The bill also provides appropriations for * the Food and Drug Administration, * the Commodity Futures Trading Commission, and * the Farm Credit Administration. Additionally, the bill sets forth requirements and restrictions for using funds provided by this and other appropriations Acts.

Toll Credit Marketplace Act of 2020 This bill directs the Department of Transportation (DOT) to establish and implement a toll credit exchange pilot program to * identify the extent of the demand to purchase toll credits, * identify the cash price of toll credits through bilateral transactions between states, * analyze the impact of the purchase or sale of toll credits on transportation expenditures, * test the feasibility of expanding the pilot program to allow all states to participate on a permanent basis, and * identify any other repercussions of the toll credit exchange. In carrying out the pilot program, DOT must provide that an originating state may transfer or sell to a recipient state a credit not previously used by the originating state. DOT must also make available a public website on which originating states must post the amount of toll credits that are available for sale or transfer to a recipient state. DOT may terminate the pilot program or the participation of any state in the pilot program if the program is not serving a public benefit or it is not cost effective.

Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2020 This bill provides FY2020 appropriations for the Department of Agriculture (USDA), the Food and Drug Administration, and Related Agencies. The bill provides appropriations to USDA for Agricultural Programs, including * the Office of the Secretary, * Executive Operations, * the Office of the Chief Information Officer, * the Office of the Chief Financial Officer, * the Office of Civil Rights, * Agriculture Buildings and Facilities, * Hazardous Materials Management, * the Office of Inspector General, * the Office of the General Counsel, * the Office of Ethics, * the Economic Research Service, * the National Agricultural Statistics Service, * the Agricultural Research Service, * the National Institute of Food and Agriculture, * the Animal and Plant Health Inspection Service, * the Agricultural Marketing Service, and * the Food Safety and Inspection Service. The bill also provides appropriations to USDA for Farm Production and Conservation Programs, including * the Farm Production and Conservation Business Center, * the Farm Service Agency, * the Risk Management Agency, and * the Natural Resources Conservation Service. The bill provides appropriations to the Federal Crop Insurance Corporation Fund and the Commodity Credit Corporation Fund. For USDA Rural Development programs, the bill includes appropriations for * Rural Development Salaries and Expenses, * the Rural Housing Service, * the Rural Business-Cooperative Service, and * the Rural Utilities Service. Within the Food and Nutrition Service budget, the bill includes appropriations for * Child Nutrition Programs; * the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC); * the Supplemental Nutrition Assistance Program (SNAP, formerly known as the food stamp program); * the Commodity Assistance Program; and * Nutrition Programs Administration. Within the Foreign Agricultural Service budget, the bill provides appropriations for Food for Peace Title II Grants and McGovern-Dole International Food for Education and Child Nutrition Program Grants. The bill also provides appropriations for * the Food and Drug Administration, * the Commodity Futures Trading Commission, and * the Farm Credit Administration. Additionally, the bill sets forth requirements and restrictions for using funds provided by this and other appropriations Acts.

No Tax Subsidies for E-Cigarette and Tobacco Ads Act This bill denies a tax deduction for expenses relating to direct-to-consumer advertising of tobacco products, including electronic nicotine delivery systems.

This bill excludes from goss income, for income tax purposes, a taxpayer subsidy provided by a state or local government to a resident for the purchase or installation of any wastewater management measure intended solely for the taxpayer's principal residence.