S. 1931Senate112th Congress (2011-2013)Introduced

Temporary Tax Holiday and Government Reduction Act

Sponsored by Dean HellerSen. Dean Heller (R-NV)+ 1 co-lead
Introduced November 30, 2011

Legislative Activity

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6 earlier actions
SenateFloor Latest Action

Motion to proceed to consideration of measure, under the order of 12/8/2011, not having achieved the required 60 votes in the affirmative, was rejected in Senate by Yea-Nay Vote. 22 - 76. Record Vote Number: 225. (consideration: CR S8445)

December 8, 2011

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SenateIntro Referral

Introduced in Senate

November 30, 2011

SenateCalendars

Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.

November 30, 2011

SenateCalendars

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 244.

December 1, 2011

SenateFloor

Motion to proceed to consideration of measure was deemed to have been made in Senate. (consideration: CR S8139)

December 1, 2011

SenateFloor

Motion to proceed to consideration of measure, under the order of 12/1/2011, not having achieved the required 60 votes in the affirmative, was rejected in Senate by Yea-Nay Vote. 20 - 78. Record Vote Number: 220.

December 1, 2011

SenateFloor

Motion to proceed to consideration of measure made in Senate. (consideration: CR S8445)

December 8, 2011

SenateFloor

Motion to proceed to consideration of measure, under the order of 12/8/2011, not having achieved the required 60 votes in the affirmative, was rejected in Senate by Yea-Nay Vote. 22 - 76. Record Vote Number: 225. (consideration: CR S8445)

December 8, 2011

Floor Debate

24 members

What members said about S. 1931 on the floor

12 Republicans12 Democrats
Lindsey Graham
Sen. Lindsey GrahamR-SC · Dec 1, 2011

I say to my good friend from California, you are a patriot. You are here for all of the right reasons. We just have a strong disagreement about where we stand as a nation. Nobody interrupted the…

Carl Levin
Sen. Carl LevinD-MI · Dec 1, 2011

Reserving the right to object, I just want to know if the Senator from California understands that the vote on the second Feinstein amendment would be at 4:00 and that the debate would begin at 3:00,…

Jeff Sessions
Sen. Jeff SessionsR-AL · Dec 1, 2011

Madam President, I wish to address amendment 1274, which would clarify what I believe is existing law that the President has authority to continue to detain an enemy combatant under the law of war,…

Joe Manchin III
Sen. Joe Manchin IIID-WV · Dec 1, 2011

Mr. President, I ask unanimous consent to speak as if in morning business. Mr. President, I want to speak on these very strange days in Washington, in this Congress. This esteemed body's approval…

Chuck Grassley
Sen. Chuck GrassleyR-IA · Dec 1, 2011

Mr. President, there currently is no cap at all on the amount taxpayers will reimburse contractor employees for compensation except for just a handful of executives, and that limit is already too…

Show 8 more
Dianne Feinstein
Sen. Dianne FeinsteinD-CA · Dec 1, 2011

That is correct. I do. I have a four corners meeting on the Energy and Water appropriations bill. That is my problem. So the later it is, the better it is for me. Yes. My understanding is the House…

John Hoeven
Sen. John HoevenR-ND · Dec 1, 2011

Madam President, I rise to speak in regard to several amendments to the Defense authorization bill. First is in regard to the nuclear triad and the important role it plays in defense of our Nation…

John Thune
Sen. John ThuneR-SD · Dec 1, 2011

Madam President, I ask unanimous consent that the order for the quorum call be rescinded. Madam President, I ask unanimous consent to speak as in morning business. Madam President, yesterday a number…

Robert Menendez
Sen. Robert MenendezD-NJ · Dec 1, 2011

Mr. President, I ask unanimous consent the order for the quorum call be rescinded. Mr. President, I rise to urge my colleagues to pass amendment No. 1414 that I have offered with my distinguished…

Jeanne Shaheen
Sen. Jeanne ShaheenD-NH · Dec 1, 2011

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, I rise today in support of the 2012 National Defense Authorization Act, the critical piece of…

John McCain
Sen. John McCainR-AZ · Dec 1, 2011

Madam President, before we begin the debate, and with the Senator from California on the floor, for the benefit of our colleagues and the chairman, there are two pending Feinstein amendments, as I…

Kelly Ayotte
Sen. Kelly AyotteR-NH · Dec 1, 2011

Madam President, I rise in opposition to the amendment offered by the Senator from California, amendment No. 1125. I would start with this: We have heard repeatedly--not only from the Senator from…

David Vitter
Sen. David VitterR-LA · Dec 1, 2011

Madam President, I ask unanimous consent that the order for the quorum call be rescinded. Madam President, I ask unanimous consent to speak for up to 10 minutes on a different topic than the Defense…

Show 11 more
Jack Reed
Sen. Jack ReedD-RI · Dec 1, 2011

Madam President, I ask unanimous consent to speak as in morning business. Madam President, I rise today to urge my colleagues to extend and expand the payroll tax cut and to fully extend unemployment…

Scott P. Brown
Sen. Scott P. Brown R-MA · Dec 1, 2011

Madam President, I ask unanimous consent that the order for the quorum call be rescinded. I have an amendment that has been accepted--almost--sort of kind of accepted--amendment No. 1090, which I…

Mark Udall
Sen. Mark UdallD-CO · Dec 1, 2011

Mr. President, I wanted to rise at this time in support of the Feinstein amendment No. 1125, which would modify the requirement that the Armed Forces detain suspected terrorists by adding the word…

Saxby Chambliss
Sen. Saxby ChamblissR-GA · Dec 1, 2011

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, I rise in opposition to the second Feinstein amendment, No. 1126, I believe. I have the…

Mark Kirk
Sen. Mark KirkR-IL · Dec 1, 2011

If I could engage the Senator in a colloquy, this is a chart that shows the legislation we are considering today. What it shows is the tremendous hit to the tax that supports Social Security. This is…

Jon Tester
Sen. Jon TesterD-MT · Dec 1, 2011

Mr. President, first, I wish to start by thanking Chairman Levin and Senator McCain for their continued dialog on a matter of overseas basing priorities. I very much appreciate their efforts to work…

Bill Nelson
Sen. Bill NelsonD-FL · Dec 1, 2011

Mr. President, I ask unanimous consent that the order for the quorum call be rescinded. Mr. President, here we are, stuck again, and I want to speak just a little bit about getting this country…

Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · Dec 1, 2011

I ask unanimous consent to speak as if in morning business. Mr. President, I rise to address the human rights issue of deep concern. For 2 years, since December 3, 2009, an American citizen and a…

Barbara Boxer
Sen. Barbara BoxerD-CA · Dec 1, 2011

I move to lay that motion on the table. The motion to lay on the table was agreed to. Is it necessary to lay aside the pending amendment so I may engage in a colloquy? Senator Levin and Senator…

Barbara A. Mikulski
Sen. Barbara A. MikulskiD-MD · Dec 1, 2011

Mr. President, Mr. Gross has worked with Cuban communities for many years. In 2009, he was working with USAID to assist Cuba's Jewish community by improving their access to the Internet. As a former…

Michael B. Enzi
Sen. Michael B. EnziR-WY · Nov 30, 2011

Mr. President, I have introduced this resolution to prevent the labor dispute between our Nation's railroads and their labor unions from delivering a knockout punch to the U.S. economy just before…

Bill Text

Latest available legislative text

Reading Mode
Latest
Placed on Calendar SenateIssued December 1, 2011

II

Calendar No. 244

112th CONGRESS

1st Session

S. 1931

IN THE SENATE OF THE UNITED STATES

November 30, 2011

Mr. Heller introduced the following bill; which was read the first time

December 1, 2011

Read the second time and placed on the calendar

A BILL

To provide civilian payroll tax relief, to reduce the Federal budget deficit, and for other purposes.

1.

Short title; table of contents

(a)

Short title

This Act may be cited as the Temporary Tax Holiday and Government Reduction Act.

(b)

Table of contents

The table of contents of this Act is as follows:

Sec. 1. Short title; table of contents.

TITLE I—Payroll tax relief

Sec. 101. Extension of payroll tax holiday.

TITLE II—Deficit reduction

Subtitle A—Reform of Federal benefits for millionaires

Sec. 201. Ending unemployment and supplemental nutrition assistance program benefits for millionaires.

Sec. 202. Increase in the Medicare part B and D premiums for higher-income Medicare beneficiaries.

Subtitle B—Federal employee provisions

Sec. 211. Reduction in the number of Federal employees.

Sec. 212. Extension of pay freeze for Federal employees.

Sec. 213. Reduction of revised discretionary spending limits to achieve savings from Federal employee provisions.

Subtitle C—Buffett Rule Act of 2011

Sec. 221. Short title.

Sec. 222. Donation to pay down national debt.

I

Payroll tax relief

101.

Extension of payroll tax holiday

Section 601(c) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (26 U.S.C. 1401 note) is amended by striking year 2011 and inserting years 2011 and 2012.

II

Deficit reduction

A

Reform of Federal benefits for millionaires

201.

Ending unemployment and supplemental nutrition assistance program benefits for millionaires

(a)

Ending unemployment benefits for millionaires

(1)

In general

Subtitle E of the Internal Revenue Code of 1986 is amended by adding at the end the following new chapter:

56

Excess unemployment compensation

Sec. 5895. Excess unemployment compensation.

5895.

Excess unemployment compensation

(a)

Imposition of tax

There is hereby imposed a tax equal to 100 percent of the excess unemployment compensation received by a taxpayer in any taxable year.

(b)

Excess unemployment compensation

For purposes of this section, the term excess unemployment compensation means, with respect to any State, the amount which bears the same ratio (not to exceed 1) to the amount of unemployment compensation received by the taxpayer from such State in the taxable year as—

(1)

the excess of—

(A)

the taxpayer's adjusted gross income for such taxable year, over

(B)

$750,000 ($1,500,000 in the case of a joint return), bears to

(2)

$250,000 ($500,000 in the case of a joint return).

(c)

Additional definitions

For purposes of this section—

(1)

Adjusted gross income

The term adjusted gross income has the meaning given such term by section 62.

(2)

Unemployment compensation

The term unemployment compensation has the meaning given such term by section 85(b).

(d)

Administrative provisions

For purposes of the deficiency procedures of subtitle F, any tax imposed by this section shall be treated as a tax imposed by subtitle A.

(e)

Transfer of tax receipts

With respect to excess unemployment compensation received by any taxpayer from a State, there is hereby appropriated to the unemployment fund (as defined in section 3306(f)) of such State, an amount equal to the amount of the tax imposed under subsection (a) on such excess unemployment compensation received in the Treasury.

.

(2)

Tax not deductible

Section 275(a) of the Internal Revenue Code of 1986 is amended by inserting after paragraph (6) the following new paragraph:

(7)

Tax imposed by section 5895.

.

(3)

Clerical amendment

The table of chapters for subtitle E of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:

.

(4)

Effective date

The amendments made by this subsection shall apply to unemployment compensation received in taxable years beginning after December 31, 2011.

(b)

Ending supplemental nutrition assistance program benefits for millionaires

(1)

In general

Section 6 of the Food and Nutrition Act of 2008 (7 U.S.C. 2015) is amended by adding at the end the following:

(r)

Disqualification for receipt of assets of at least $1,000,000

Any household in which a member receives income or assets with a fair market value of at least $1,000,000 shall, immediately on the receipt of the assets, become ineligible for further participation in the program until the date on which the household meets the income eligibility and allowable financial resources standards under section 5.

.

(2)

Conforming amendments

Section 5(a) of the Food and Nutrition Act of 2008 (7 U.S.C. 2014(a)) is amended in the second sentence by striking sections 6(b), 6(d)(2), and 6(g) and inserting subsections (b), (d)(2), (g), and (r) of section 6.

202.

Increase in the Medicare part B and D premiums for higher-income Medicare beneficiaries

(a)

Increase

(1)

In general

Section 1839(i)(3) of the Social Security Act (42 U.S.C. 1395r(i)(3)) is amended—

(A)

in subparagraph (A)(i), by inserting and year after individual;

(B)

in the table specified in subparagraph (C)(i)—

(i)

in the fourth row, by inserting but not more than $750,000 after $200,000; and

(ii)

by adding at the end the following 2 new rows:

More than $750,000 but not more than $1,000,00095 percent
More than $1,000,000100 percent
(2)

Effective date

The amendments made by paragraph (1) shall apply to 2013 and subsequent years.

(b)

Extension of freeze on inflation adjustments

Section 1839(i)(6) of the Social Security Act (42 U.S.C. 1395r(i)(6)) is amended, in the matter preceding subparagraph (A), by striking December 31, 2019 and inserting December 31, 2022.

B

Federal employee provisions

211.

Reduction in the number of Federal employees

(a)

Definitions

In this section—

(1)

the term agency means an executive agency as defined under section 105 of title 5, United States Code; and

(2)

the term employee has the meaning given that term under section 2105 of title 5, United States Code.

(b)

Determination of number of employees

Not later than 60 days after the date of enactment of this Act, the Director of the Office of Management and Budget and the Director of the Office of Personnel Management shall determine the number of full-time employees employed in each agency. The head of each agency shall cooperate with the Director of the Office of Management and Budget and the Director of the Office of Personnel Management in making the determinations.

(c)

Replacement hire rate

(1)

In general

During the period described under paragraph (2), the head of each agency may hire no more than 1 employee in that agency for every 3 full-time employees who leave employment in that agency.

(2)

Period of replacement hire rate

Paragraph (1) shall apply to each agency during the period beginning 60 days after the date of enactment of this Act and ending on the date on which the Director of the Office of Management and Budget and the Director of the Office of Personnel Management make a determination that the number of full-time employees employed in that agency is 10 percent less than the number of full-time employees employed in that agency determined under subsection (b).

(d)

Waivers

(1)

In general

This section may be waived upon a written determination by the President that—

(A)

the existence of a state of war or other national security concern so requires; or

(B)

the existence of an extraordinary emergency threatening life, health, public safety, property, or the environment so requires.

(2)

Submission to Congress

The President shall submit to Congress any written determination under paragraph (1).

212.

Extension of pay freeze for Federal employees

(a)

In general

Section 147 of the Continuing Appropriations Act, 2011 (Public Law 111–242; 5 U.S.C. 5303 note) is amended—

(1)

in subsection (b)(1), by striking December 31, 2012 and inserting December 31, 2015; and

(2)

in subsection (c), by striking December 31, 2012 and inserting December 31, 2015.

(b)

Clarification that freeze applies to legislative branch

(1)

Members of Congress

Notwithstanding any other provision of law, no adjustment shall be made under section 601(a) of the Legislative Reorganization Act of 1946 (2 U.S.C. 31) (relating to cost of living adjustments for Members of Congress) during the period beginning on the first day of the first pay period beginning on or after February 1, 2013 and ending on December 31, 2015.

(2)

Legislative branch employees

(A)

Definition

In this paragraph, the term legislative branch employee means—

(i)

an employee whose pay is disbursed by the Secretary of the Senate or the Chief Administrative Officer of the House of Representatives; and

(ii)

an employee of any agency established in the legislative branch.

(B)

Freeze

Notwithstanding any other provision of law, no cost of living adjustment required by statute with respect to a legislative branch employee which (but for this subparagraph) would otherwise take effect during the period beginning on the date of enactment of this Act and ending on December 31, 2015 shall be made.

213.

Reduction of revised discretionary spending limits to achieve savings from Federal employee provisions

Section 251A(2) of the Balanced Budget and Emergency Deficit Control Act of 1985 (2 U.S.C. 901a(2)) is amended to read as follows:

(2)

Revised discretionary spending limits

The discretionary spending limits for fiscal years 2013 through 2021 under section 251(c) shall be replaced with the following:

(A)

For fiscal year 2013—

(i)

for the revised security category, $542,000,000,000 in budget authority; and

(ii)

for the revised nonsecurity category, $493,000,000,000 in budget authority.

(B)

For fiscal year 2014—

(i)

for the revised security category, $548,000,000,000 in budget authority; and

(ii)

for the revised nonsecurity category, $497,000,000,000 in budget authority.

(C)

For fiscal year 2015—

(i)

for the revised security category, $556,000,000,000 in budget authority; and

(ii)

for the revised nonsecurity category, $503,000,000,000 in budget authority.

(D)

For fiscal year 2016—

(i)

for the revised security category, $567,000,000,000 in budget authority; and

(ii)

for the revised nonsecurity category, $512,000,000,000 in budget authority.

(E)

For fiscal year 2017—

(i)

for the revised security category, $579,000,000,000 in budget authority; and

(ii)

for the revised nonsecurity category, $522,000,000,000 in budget authority.

(F)

For fiscal year 2018—

(i)

for the revised security category, $592,000,000,000 in budget authority; and

(ii)

for the revised nonsecurity category, $534,000,000,000 in budget authority.

(G)

For fiscal year 2019—

(i)

for the revised security category, $605,000,000,000 in budget authority; and

(ii)

for the revised nonsecurity category, $546,000,000,000 in budget authority.

(H)

For fiscal year 2020—

(i)

for the revised security category, $618,000,000,000 in budget authority; and

(ii)

for the revised nonsecurity category, $557,000,000,000 in budget authority.

(I)

For fiscal year 2021—

(i)

for the revised security category, $632,000,000,000 in budget authority; and

(ii)

for the revised nonsecurity category, $568,000,000,000 in budget authority.

.

C

Buffett Rule Act of 2011

221.

Short title

This title may be cited as the Buffett Rule Act of 2011.

222.

Donation to pay down national debt

(a)

In general

Subchapter A of chapter 61 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part:

IX

Donations to pay down national debt

Sec. 6097. Donation to pay down national debt.

6097.

Donation to pay down national debt

(a)

General rule

Every taxpayer who makes a return of the tax imposed by subtitle A for any taxable year may donate an amount (not less than $1), in addition to any payment of tax for such taxable year, which shall be deposited in the general fund of the Treasury.

(b)

Manner and time of designation

Any donation under subsection (a) for any taxable year—

(1)

shall be made at the time of filing the return of the tax imposed by subtitle A for such taxable year and in such manner as the Secretary may by regulation prescribe, except that—

(A)

the designation for such donation shall be either on the first page of the return or on the page bearing the taxpayer’s signature, and

(B)

the designation shall be by a box added to the return, and the text beside the box shall provide:

By checking here, I signify that in addition to my tax liability, I would like to donate the included payment to be used exclusively for the purpose of paying down the national debt.

,

and
(2)

shall be accompanied by a payment of the amount so designated.

(c)

Treatment of amounts donated

For purposes of this title, the amount donated by any taxpayer under subsection (a) shall be treated as a contribution made by such taxpayer to the United States on the last date prescribed for filing the return of tax imposed by subtitle A (determined without regard to extensions) or, if later, the date the return is filed.

(d)

Transfers to account To reduce public debt

The Secretary shall, from time to time, transfer to the special account established by section 3113(d) of title 31, United States Code, amounts equal to the amounts donated under this section.

.

(b)

Clerical amendment

The table of parts for subchapter A of such chapter is amended by adding at the end the following new item:

Part IX. Donations To Pay Down National Debt

.

(c)

Effective date

The amendments made by this section shall apply to returns for taxable years ending after December 31, 2011.

December 1, 2011

Read the second time and placed on the calendar