Signed by President Barack Obama II

Vote Smart's Synopsis:

Vote to concur with House amendments to a bill that appropriates funds for fiscal year 2016 and extends certain tax credits.

Highlights:

• Authorizes the export of crude oil (Div. O, Title I, Sec. 101).

• Prohibits an individual from participating in the visa waiver program if he or she is a national of or present in the following areas on or after March 1, 2011 (Div. O, Title II, Sec. 203):
• Iraq or Syria;
• A country which repeatedly supports acts of international terrorism; or
• A country or “area of concern” designated by the Secretary of Homeland Security.

• Repeals the 2.3 percent tax on the sale of medical devices until December 31, 2017 (Div. Q, Title I, Sec. 174).

• Amends the effective date of the excise tax on high cost employer-sponsored health coverage to delay the tax until December 31, 2019 (Div. P, Title I, Sec. 101).

• Extends the Child Tax Credit of $1,000 per dependent child indefinitely, including an additional credit of 15 percent of earned income exceeding $3,000 for individuals who have a tax liability that is less than their credit (Div. Q, Title I, Sec. 101).

• Extends the American Opportunity Tax Credit of $2,000 for tuition and expenses of the first 4 years of post-secondary education, indefinitely (Div. Q, Title I, Sec. 101).

• Increases the Earned Income Tax Credit for taxpayers with 3 or more qualifying children to 45 percent and extends the credit indefinitely (Div. Q, Title I, Sec. 103).

• Extends the following tax credits indefinitely (Div. Q, Title I, Secs. 104, 111, 113 & 121):
• A credit of 20 percent of increased business research activities;
• A credit of up to $250 for eligible elementary and secondary school teachers for expenses related to books, supplies, and classroom equipment;
• A credit for charitable contributions of property for conservation purposes; and
• A credit for charitable contributions of food that meets quality and labeling standards.

• Extends a 30 percent tax credit for solar energy equipment that generates electricity to heat or cool a structure until January 1, 2022 (Div. P, Title III, Sec. 303).

• Expands a tax credit for qualified facilities using wind to produce electricity to include facilities built between January 1, 2015 and January 1, 2020 (Div. P, Title III, Sec. 301).

• Establishes the National Oceans and Coastal Security Fund to make appropriations for support programs and activities intended to better understand and utilize ocean and coastal resources (Div. O, Title IX, Secs. 904 & 905).

• Extends the authorization of the Land and Water Conservation Fund until September 30, 2018 (Div. O, Title VIII, Sec. 801).

• Authorizes an individual, organization, or corporation to share a “cyber threat indicator” or “defensive measure” with the government without liability (Div. N, Title I, Sec. 105 & 106).

• Defines “cyber threat indicator” as information that is necessary to identify certain threats including, but not limited to, the following threats (Div. N, Title I, Sec. 102):
• Malicious reconnaissance, including anomalous communication patterns;
• Malicious cyber command and control; or
• A method of defeating a security control or exploitation of a security vulnerability.

• Defines “defensive measure” as an action, procedure, or device that is applied to an information system to detect or prevent a known or suspected cybersecurity threat or vulnerability (Div. N, Title I, Sec. 102).

• Requires the Commissioner of Internal Revenue to terminate an employee who performs or fails to perform an official action, including an audit, with respect to a taxpayer for a political purpose (Div. Q, Title IV, Sec. 407).

• Extends the World Trade Center Health Program through fiscal year 2090 (Div. O, Title III, Sec. 302).

• Prohibits funds appropriated by the provisions of this bill from being used to transfer or release an individual detained at the United States Naval Station at Guantanamo Bay, Cuba (Div. B, Title V, Sec. 527).

• Transfers $32.5 million from the United Nations Population Fund to the Global Health Programs account for family planning, maternal, and reproductive health activities (Div. K, Title VII, Sec. 7082).

• Increases mass transit benefits for public employees from $100 to $175 and extends the benefits indefinitely (Div. Q, Title I, Sec. 105).

Full Bill Text

Vote Smart's Synopsis:

Vote to concur with Senate amendments and adopt additional amendments to a bill that appropriates funds for fiscal year 2016 and extends certain tax credits.

Highlights:

• Authorizes the export of crude oil (Div. O, Title I, Sec. 101).

• Prohibits an individual from participating in the visa waiver program if he or she is a national of or present in the following areas on or after March 1, 2011 (Div. O, Title II, Sec. 203):
• Iraq or Syria;
• A country which repeatedly supports acts of international terrorism; or
• A country or “area of concern” designated by the Secretary of Homeland Security.

• Repeals the 2.3 percent tax on the sale of medical devices until December 31, 2017 (Div. Q, Title I, Sec. 174).

• Amends the effective date of the excise tax on high cost employer-sponsored health coverage to delay the tax until December 31, 2019 (Div. P, Title I, Sec. 101).

• Extends the Child Tax Credit of $1,000 per dependent child indefinitely, including an additional credit of 15 percent of earned income exceeding $3,000 for individuals who have a tax liability that is less than their credit (Div. Q, Title I, Sec. 101).

• Extends the American Opportunity Tax Credit of $2,000 for tuition and expenses of the first 4 years of post-secondary education, indefinitely (Div. Q, Title I, Sec. 101).

• Increases the Earned Income Tax Credit for taxpayers with 3 or more qualifying children to 45 percent and extends the credit indefinitely (Div. Q, Title I, Sec. 103).

• Extends the following tax credits indefinitely (Div. Q, Title I, Secs. 104, 111, 113 & 121):
• A credit of 20 percent of increased business research activities;
• A credit of up to $250 for eligible elementary and secondary school teachers for expenses related to books, supplies, and classroom equipment;
• A credit for charitable contributions of property for conservation purposes; and
• A credit for charitable contributions of food that meets quality and labeling standards.

• Extends a 30 percent tax credit for solar energy equipment that generates electricity to heat or cool a structure until January 1, 2022 (Div. P, Title III, Sec. 303).

• Expands a tax credit for qualified facilities using wind to produce electricity to include facilities built between January 1, 2015 and January 1, 2020 (Div. P, Title III, Sec. 301).

• Establishes the National Oceans and Coastal Security Fund to make appropriations for support programs and activities intended to better understand and utilize ocean and coastal resources (Div. O, Title IX, Secs. 904 & 905).

• Extends the authorization of the Land and Water Conservation Fund until September 30, 2018 (Div. O, Title VIII, Sec. 801).

• Authorizes an individual, organization, or corporation to share a “cyber threat indicator” or “defensive measure” with the government without liability (Div. N, Title I, Sec. 105 & 106).

• Defines “cyber threat indicator” as information that is necessary to identify certain threats including, but not limited to, the following threats (Div. N, Title I, Sec. 102):
• Malicious reconnaissance, including anomalous communication patterns;
• Malicious cyber command and control; or
• A method of defeating a security control or exploitation of a security vulnerability.

• Defines “defensive measure” as an action, procedure, or device that is applied to an information system to detect or prevent a known or suspected cybersecurity threat or vulnerability (Div. N, Title I, Sec. 102).

• Requires the Commissioner of Internal Revenue to terminate an employee who performs or fails to perform an official action, including an audit, with respect to a taxpayer for a political purpose (Div. Q, Title IV, Sec. 407).

• Extends the World Trade Center Health Program through fiscal year 2090 (Div. O, Title III, Sec. 302).

• Prohibits funds appropriated by the provisions of this bill from being used to transfer or release an individual detained at the United States Naval Station at Guantanamo Bay, Cuba (Div. B, Title V, Sec. 527).

• Transfers $32.5 million from the United Nations Population Fund to the Global Health Programs account for family planning, maternal, and reproductive health activities (Div. K, Title VII, Sec. 7082).

• Increases mass transit benefits for public employees from $100 to $175 and extends the benefits indefinitely (Div. Q, Title I, Sec. 105).

Full Bill Text

Vote Smart's Synopsis:

Vote to concur with Senate amendments and adopt additional amendments to a bill that appropriates funds for fiscal year 2016 and extends certain tax credits.

Highlights:

• Authorizes the export of crude oil (Div. O, Title I, Sec. 101).

• Prohibits an individual from participating in the visa waiver program if he or she is a national of or present in the following areas on or after March 1, 2011 (Div. O, Title II, Sec. 203):
• Iraq or Syria;
• A country which repeatedly supports acts of international terrorism; or
• A country or “area of concern” designated by the Secretary of Homeland Security.

• Repeals the 2.3 percent tax on the sale of medical devices until December 31, 2017 (Div. Q, Title I, Sec. 174).

• Amends the effective date of the excise tax on high cost employer-sponsored health coverage to delay the tax until December 31, 2019 (Div. P, Title I, Sec. 101).

• Extends the Child Tax Credit of $1,000 per dependent child indefinitely, including an additional credit of 15 percent of earned income exceeding $3,000 for individuals who have a tax liability that is less than their credit (Div. Q, Title I, Sec. 101).

• Extends the American Opportunity Tax Credit of $2,000 for tuition and expenses of the first 4 years of post-secondary education, indefinitely (Div. Q, Title I, Sec. 101).

• Increases the Earned Income Tax Credit for taxpayers with 3 or more qualifying children to 45 percent and extends the credit indefinitely (Div. Q, Title I, Sec. 103).

• Extends the following tax credits indefinitely (Div. Q, Title I, Secs. 104, 111, 113 & 121):
• A credit of 20 percent of increased business research activities;
• A credit of up to $250 for eligible elementary and secondary school teachers for expenses related to books, supplies, and classroom equipment;
• A credit for charitable contributions of property for conservation purposes; and
• A credit for charitable contributions of food that meets quality and labeling standards.

• Extends a 30 percent tax credit for solar energy equipment that generates electricity to heat or cool a structure until January 1, 2022 (Div. P, Title III, Sec. 303).

• Expands a tax credit for qualified facilities using wind to produce electricity to include facilities built between January 1, 2015 and January 1, 2020 (Div. P, Title III, Sec. 301).

• Establishes the National Oceans and Coastal Security Fund to make appropriations for support programs and activities intended to better understand and utilize ocean and coastal resources (Div. O, Title IX, Secs. 904 & 905).

• Extends the authorization of the Land and Water Conservation Fund until September 30, 2018 (Div. O, Title VIII, Sec. 801).

• Authorizes an individual, organization, or corporation to share a “cyber threat indicator” or “defensive measure” with the government without liability (Div. N, Title I, Sec. 105 & 106).

• Defines “cyber threat indicator” as information that is necessary to identify certain threats including, but not limited to, the following threats (Div. N, Title I, Sec. 102):
• Malicious reconnaissance, including anomalous communication patterns;
• Malicious cyber command and control; or
• A method of defeating a security control or exploitation of a security vulnerability.

• Defines “defensive measure” as an action, procedure, or device that is applied to an information system to detect or prevent a known or suspected cybersecurity threat or vulnerability (Div. N, Title I, Sec. 102).

• Requires the Commissioner of Internal Revenue to terminate an employee who performs or fails to perform an official action, including an audit, with respect to a taxpayer for a political purpose (Div. Q, Title IV, Sec. 407).

• Extends the World Trade Center Health Program through fiscal year 2090 (Div. O, Title III, Sec. 302).

• Prohibits funds appropriated by the provisions of this bill from being used to transfer or release an individual detained at the United States Naval Station at Guantanamo Bay, Cuba (Div. B, Title V, Sec. 527).

• Transfers $32.5 million from the United Nations Population Fund to the Global Health Programs account for family planning, maternal, and reproductive health activities (Div. K, Title VII, Sec. 7082).

• Increases mass transit benefits for public employees from $100 to $175 and extends the benefits indefinitely (Div. Q, Title I, Sec. 105).

Full Bill Text

Full Bill Text

Vote Smart's Synopsis:

Vote on a motion to invoke cloture on a bill that appropriates funds for military construction and veterans affairs for fiscal year 2016.

Highlights:

• Appropriates funds to the Department of Veterans Affairs (VA) for fiscal year 2016, including, but not limited to, the following appropriations (Title II):
• $87.15 billion to the Veterans Benefits Administration; and
• $51.67 billion to the Veterans Health Administration.

• Appropriates funds for the acquisition and construction of public works, military installations, facilities, and property, including, but not limited to, the following appropriations (Title I):
• $663.25 million to the Army;
• $1.35 billion to the Navy and Marine Corps; and
• $1.24 billion to the Air Force.

Full Bill Text

Full Bill Text

Full Bill Text