-Caps the amount of tax on any estate over $1.5 million at $555,880 plus 45 percent of the excess of such amount over $1.5 million.

-Requires the amount adjusted to be rounded to the nearest $10,000.

-Social Security; -Railroad Retirement benefits; -Veterans benefits; or -Supplemental Security Income (SSI).

-1 of the 50 states; -The District of Columbia; -Puerto Rico; -Guam; -The United States Virgin Islands; -American Samoa; -Northern Mariana Islands; and -Locations with a foreign or domestic Army Post Office, Fleet Post Office or Diplomatic Post Office address.

-Provisions relating to 'individual income tax rate reductions'; -Provisions relating to 'tax benefits related to children'; -Provisions relating to 'marriage penalty relief'; and -Provisions relating to 'affordable education provisions'.

-For the 31 percent tax bracket, a 25 percent tax rate reduced from 28 percent; and -For the 36 percent tax bracket, a 33 percent tax rate, unless the income of the individual is not greater than the 'applicable amount' divided by the dollar amount at which the bracket begins;
-Defines 'applicable amount' as the excess of $250,000 divided by the sum of the basic standard deduction and the exemption amount.

-The Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2010 (Public Law 111-80); -Division A of the Department of Defense Appropriations Act, 2010 (Public Law 111-118, Div. A); -The Energy and Water Development and Related Agencies Appropriations Act, 2010 (Public Law 111-85); -The Department of Homeland Security Appropriations Act, 2010 (Public Law 111-83); -The Department of the Interior, Environment, and Related Agencies Appropriations Act, 2010 (Public Law 111-88); -The Legislative Branch Appropriations Act, 2010 (Public Law 111-68); and -The Consolidated Appropriations Act, 2010 (Public Law 111-117).

-Financial institutions with assets of $1 billion or less, provided that such investment does not exceed 5 percent of risk-weighted assets; and -Financial institutions with assets of more than $1 billion but no more than $10 billion, provided that such investment does not exceed 3 percent of risk-weighted assets.

-Increasing the availability of credit for small businesses; -Providing funding to minority-owned eligible institutions and other institutions that serve small businesses that are owned by minorities, veterans, and women, and that serve low to moderate-income, minority, and other "underserved" or rural communities; -Protecting and increasing American jobs; -Increasing the opportunity for small business development in areas with unemployment rates that exceed the national average; -Ensuring that financial institutions may apply for capital investments without discrimination based on geography; -Providing transparency with respect to the use of funds; -Minimizing the costs to taxpayers; -Promoting and engaging in financial education to would-be borrowers; and -Providing funding to financial institutions that serve small businesses directly affected by the Deepwater Horizon oil spill, particularly states along the Gulf of Mexico.

-Provides portfolio insurance for business loans based on a separate loan-loss reserve fund for each financial institution; -Requires insurance premiums to be paid by the financial institution lenders and by the business borrowers to the reserve fund to have their loans enrolled in the reserve fund; -Provides for contributions to be made by the state to the reserve fund in amounts at least equal to the sum of the amount of the insurance premium charges paid by the borrower and the financial institution to the reserve fund for any newly enrolled loan; and -Provides its portfolio insurance solely for loans that do not exceed $5 million for borrowers that have 500 employees or less at the time the loan is enrolled in the program.

-For loans in which the balance of the financing outstanding at the time of disbursement exceeds $150,000, the rate is increased from 75 percent to 90 percent of the balance; and -For loans in which the balance of the financing outstanding at the time of disbursement is less than $150,000, the rate is increased from 85 percent to 90 percent of the balance.

-For small businesses, the limit is increased from $1.5 million or $2 million, depending on the purpose of the loan, to $5 million; -For small manufacturers, the limit is increased from $4 million to $5.5 million; -For projects that reduce a borrower's energy consumption by at least 10 percent, the limit is increased from $4 million to $5.5 million; and -For projects that generate renewable energy or renewable fuels, the limit is increased from $4 million to $5.5 million.

-$250,000 for 2008-2009; -$500,000 for 2010-2011; and -$25,000 for 2012 and subsequent taxable years.

-$800,000 for 2008-2009; -$2 million for 2010-2011; and -$200,000 for 2012 and subsequent taxable years.

-Repeals Section 9006 of HR 3590 (the "Patient Protection and Affordable Care Act"), a provision that requires corporations to report the amount of any payments (and the name and address of the recipients) made to another entity, including other corporations, in amounts that total $600 or more in any taxable year (Sec. 101).

-Repeals foreign tax credits until related income is taken into account in accordance with United States tax laws, and denies foreign tax credits with respect to foreign income not subject to United States taxation by reason of covered asset acquisitions (Sec. 201).

-Authorizes separate application of foreign tax credit limitations if an item of income would be treated as derived from sources within the United States without regard to a treaty obligation, such item would be treated as arising from sources outside the United States under a treaty obligation, and the taxpayer chooses the benefits of such treaty obligation (Sec. 203).

-Defines a foreign corporation as a member of an affiliated group for purposes related to the allocation and apportionment of interest if more than 50 percent of the corporation's gross income for the taxable year is connected with the conduct of a trade or business within the United States and at least 80 percent of either the vote or value of all its outstanding stock is owned directly or indirectly by members of the affiliated group (Sec. 206).

-$24.59 billion for operation and maintenance; -$4.95 billion for procurement; and -$1.79 billion for military personnel.

-$3.17 billion for bilateral economic assistance; -$1.41 billion for administration of foreign affairs; -$1.13 billion for international security assistance; and -$96.5 million for international organizations.

-Has been eligible for emergency unemployment compensation; -The benefit year for which the individual was eligible for emergency unemployment compensation has expired; -Has remaining entitlement to emergency unemployment compensation with respect to that benefit year; and -Would qualify for a new benefit year in which the weekly benefit amount of regular compensation is at least either $100 or 25 percent less than the weekly benefit in the aforementioned previous benefit year.

-The ability, performance, intent, and commitment of the Governments of Afghanistan and Pakistan to work with the U.S. in implementing the strategy announced in December 2009; -The security forces of Afghanistan and Pakistan, including their ability to maintain security in areas where they are deployed, and the timing of full deployment as envisioned by the December 2009 strategy; -Whether continuing U.S. military presence in Afghanistan contributes to Afghan and Pakistani support for, or sympathy toward, the Taliban, al Qaeda, or other insurgents; -The effect of continuing U.S. military presence on the strength of al Qaeda and other terrorist organizations in Afghanistan and neighboring countries; and -The effect of the continuing U.S. military presence on the ability of al Qaeda and related terrorist organizations to obtain resources, recruit personnel, and continue operations targeted at the U.S. and its allies.

-Issue recommendations on measures to increase oversight of contractors engage in activities related to Afghanistan that have a "record of engaging in waste, fraud, or abuse"; -Report on the status of the Department of Defense, the U.S. Agency for International Development, and the Department of State to implement existing recommendations regarding oversight of such contractors; and -Report on the extent to which military and security contractors or subcontractors engaged in activities related to Afghanistan have been responsible for the deaths of Afghan civilians.

-$24.59 billion for operation and maintenance; -$4.95 billion for procurement; and -$1.79 billion for military personnel.

-$3.17 billion for bilateral economic assistance; -$1.41 billion for administration of foreign affairs; -$1.13 billion for international security assistance; and -$96.5 million for international organizations.

-Financial institutions with assets of $1 billion or less, provided that such investment does not exceed 5 percent of risk-weighted assets; and -Financial institutions with assets of more than $1 billion but less than $10 billion, provided that such investment does not exceed 3 percent of risk-weighted assets.

-Increasing the availability of credit for small businesses; -Providing funding to minority-owned eligible institutions and other institutions that serve small businesses that are owned by minorities, veterans, and women, and that serve low to moderate-income, minority, and other "undeserved" or rural communities; -Protecting and increasing American jobs; -Increasing the opportunity for small business development in areas with unemployment rates that exceed the national average; -Ensuring that financial institutions may apply for capital investments without discrimination based on geography; -Providing transparency with respect to the use of funds; -Minimizing the costs to taxpayers; -Promoting and engaging in financial education to would-be borrowers; and -Providing funding to financial institutions that serve small businesses directly affected by the Deepwater Horizon oil spill, particularly states along the Gulf of Mexico.

-Provides portfolio insurance for business loans based on a separate loan-loss reserve fund for each financial; -Requires insurance premiums be paid by the financial institution lenders and by the business borrowers to the reserve fund to have their loans enrolled in the reserve fund; -Provides for contributions to be made by the state to the reserve fund in amounts at least equal to the sum of the amount of the insurance premium charges paid by the borrower and the financial institution to the reserve fund for any newly enrolled loan; and -Provides its portfolio insurance solely for loans that do not exceed $5 million for borrowers that have 500 employees or less at the time the loan is enrolled in the program.

-The likelihood that the applicant will meet the goals of the business plan; -The likelihood that the investments will create or preserve jobs, both directly and indirectly; -The character, fitness, experience, and background of the management of the applicant; -The extent to which the applicant will concentrate investment activities on early-stage small businesses; -The likelihood that the applicant will achieve profitability; -The experience of the management of the applicant with respect to establishing a profitable investment track record; and -The extent to which the applicant will concentrate investment activities on small business concerns in targeted industries.

-Agricultural technology; -Energy technology; -Environmental technology; -Life science; -Information technology; -Digital media; -Clean technology; -Defense technology; and -Photonics technology.

-A requirement that, in the case of a foreign tax credit splitting event, the relevant tax and credits (U.S. Code Title 26, Subpart A) shall be suspended until related income is taken into account; -A requirement that, in the case of a covered asset acquisition, the disqualified portion of foreign income tax attributable to income from relevant foreign assets shall not be taken into account under U.S. Code Title 26, Sections 901(a), 902, or 960; and -A requirement that, in the case of an investment partnership interest, any net income or loss with respect to such interest shall be treated as ordinary income or an ordinary loss.

-That the member has engaged in (or attempted to engage in) a homosexual act, unless further findings show that the member has demonstrated that:
-Such conduct is a departure from his/her usual behavior; -Such conduct is unlikely to recur; -Such conduct was not accomplished by coercive means or intimidation; -The member's continued presence is in the interests of the armed forces in "proper discipline, good order, and morale;" and -The member does not have "a propensity or intent" to engage in homosexual acts;
-That the member has stated that he or she is homosexual or bisexual, unless a further finding shows that the member has demonstrated that he or she does not engage in, attempt to engage in, intend to engage in, or have a "propensity" to engage in homosexual acts; or -That the member has married or attempted to marry a person known to be of the same biological sex.

-The Secretary of Defense has received the report detailing the findings of the military review; and -Written certification is provided to Congress by the President, the Secretary of Defense, and the Chairman of the Joint Chiefs of Staff that all of the following are true:
-The President, the Secretary of Defense, and the Chairman of the Joint Chiefs of Staff have considered the recommendations in the report; -The Department of Defense has prepared necessary policies and regulations to exercise the discretion provided by the repeal; and -The implementation of policies and regulations associated with the repeal is consistent with the standards of military readiness, military effectiveness, unit cohesion, and recruiting and retention of the Armed Forces.

-He or she is not a United States citizen or a member of the Armed Forces of the United States; and -He or she is or was held on or after January 20, 2009, at the U.S. Naval Station in Guantanamo Bay, Cuba, by the Department of Defense.

-The country is not designated as a state sponsor of terrorism or designated foreign terrorist organization; -The country maintains control over each detention facility in which the individual is to be detained; -The country is not, as of the date of certification, facing a threat that is likely to substantially affect its ability to exercise control over the individual; -The country has agreed to take effective steps to ensure that the individual cannot take action to threaten the U.S., its citizens, or its allies in the future; -The country has take such steps as the Secretary determines are necessary to ensure that the individual cannot engage or reengage in any terrorist activity; and -The country has agreed to share any information with the U.S. that is related to the individual or any associates of the individual and could affect the security of the U.S., its citizens, or its allies.

-$7.48 billion for fiscal year 2010-2011; -$8.13 billion for fiscal year 2011-2012; -$8.76 billion for fiscal year 2012-2013; -$9.44 billion for fiscal year 2013-2014; and -$10.16 billion for fiscal year 2014-2015.

-$5.25 billion for fiscal year 2010-2011; -$5.61 billion for fiscal year 2011-2012; -$6.01 billion for fiscal year 2012-2013; -$6.43 billion for fiscal year 2013-2014; and -$6.88 billion for fiscal year 2014-2015.

-$991.1 million for fiscal year 2010-2011; -$992.4 million for fiscal year 2011-2012; -$1.08 billion for fiscal year 2012-2013; -$1.13 billion for fiscal year 2013-2014; and -$1.19 billion for fiscal year 2014-2015.

-$300 million for fiscal year 2010-2011; -$450 million for fiscal year 2011-2012; -$600 million for fiscal year 2012-2013; -$800 million for fiscal year 2013-2014; and -$1 billion for fiscal year 2014-2015.

-$110 million for fiscal year 2010-2011; -$135 million for fiscal year 2011-2012; -$195 million for fiscal year 2012-2013; -$210 million for fiscal year 2013-2014; and -$210 million for fiscal year 2014-2015.

-$100 million for fiscal year 2010-2011; -$100 million for fiscal year 2011-2012; -$100 million for fiscal year 2012-2013; -$100 million for fiscal year 2013-2014; and -$100 million for fiscal year 2014-2015.

-$30 million for fiscal year 2010-2011; -$32 million for fiscal year 2011-2012; -$36 million for fiscal year 2012-2013; -$38 million for fiscal year 2013-2014; and -$40 million for fiscal year 2014-2015.

-Are engaged with a particular industry sector; -Have "active channels" for business transactions and communication; -Share specialized infrastructure, labor markets, and services; and -Leverage the region's "unique competitive strengths" to "stimulate innovation and create jobs."

-Reduce the total life-cycle costs of the F-35 Joint Strike Fighter program; -Improve the operational readiness of the fleet of F-35 Joint Strike Fighter aircraft; -Not disrupt the F-35 Joint Strike Fighter program during the research, development, and procurement phases of the program; and -Not result in the procurement of fewer F-35 Joint Strike Fighter aircraft during the life-cycle of the program.

-$242.5 million for Navy Joint Strike Fighter F136 Development; and -$242.5 million for Air Force Joint Strike Fighter F136 Development.

Job performance appraisals; -Training, rewarding, reassigning, promoting, reducing in grade, retaining, or removing employees; -Work requirements; and -Other acts involving managerial discretion.

-Providing advice on teleworking to the head of the agency and the Chief Human Capital Officer; -Serving as a resource on teleworking for supervisors, managers, and employees; -Serving as primary point of contact on telework matters for agency employees, Congress, and other agencies; -Working with senior management to develop and implement a plan to incorporate telework into regular business strategies; -Establishing a system for receiving feedback from agency employees on the the telework policy; and -Ensuring that employees are notified of grievance procedures avaliable to them with respect to disputes related to telework.

-In consultation with the Administrator of General Services, establish regulations necessary to establish the government-wide telework policy within 180 days after the date of enactment; -In consultation with the Administrator of General Services, maintain a central, publicly avaliable telework website; and -Provide advice, assistance, and any necessary training to agencies to fulfill the telework requirements.

-Degree of participation by employees of the agency in teleworking; -Whether the total number of employees who telework is at least 10 percent higher or lower than the previous reporting period and the reason for such change; -Agency's goal for increasing the number of employees who telework and the extent to which the agency has met this goal; -The best practices in agency telework programs; and -The extent to which specific agencies (31 USC 901(b)) are incorporating telework in its continuity of operations plans and in response to emergencies.

-The "Supplemental Appropriations Act, 2008;" -The "Assistance for Unemployed Workers and Struggling Families Act;" and -The "Unemployment Compensation Extension Act of 2008."

-The employer must provide a signed affidavit that employees have not worked more than 40 hours a week in the 60 days prior to employment; -The employee was not hired to replace a worker that was fired; and -The employee is not a corporation, nor owns either directly or indirectly more than 50 percent of the company's capital.

-$1,000; or -6.2 times the amount of wages paid by the employer to workers.

-The amount of interest payable under the bond; or -The amount of interest that would have been payable under the bond if such interest is subject to an applicable credit rate under Section 54A of the Internal Revenue Code.

-Any required installment that is otherwise due in July, August, or September of 2009 shall be 123.25 percent of such amount; -Any required installment that is otherwise due in July, August, or September of 2015 shall be 121.5 percent of such amount; -Any required installment that is otherwise due in July, August, or September of 2019 shall be 106.5 percent of such amount; and -Any future installments shall be reduced appropriately.

-The Office of the Director of National Intelligence; -The Central Intelligence Agency; -The Department of Defense; -The Defense Intelligence Agency; -The National Security Agency; -The Department of the Army, the Department of the Navy, and the Department of the Air Force; -The Coast Guard; -The Department of State; -The Department of the Treasury; -The Department of Energy; -The Department of Justice; -The Federal Bureau of Investigation; -The Drug Enforcement Administration; -The National Reconnaissance Office; 6652 -The National Geospatial-Intelligence Agency; and -The Department of Homeland Security.

-The legality of the intelligence activity, including any legal issues upon which guidance was sought in the activity's planning and implementation, as well as any dissenting legal views; -Specific operational concerns, including the risk of disclosing intelligence sources or methods; -The likelihood that the intelligence activity will exceed authorized expenditures; and -The likelihood that the intelligence activity will fail.

-To be an independent and objective office, accountable to Congress; -To conduct investigations, inspections, and audits on matters controlled by the Director of National Intelligence; -Recommend administrative policies and detect fraud on matters controlled by the Director of National Intelligence; -To keep the Director of National Intelligence and Congressional intelligence committees informed on the Office's problems, deficiencies, and the need for corrective actions; and -To serve as the Chair to the Intelligence Community Inspectors General Forum.

-Prior to a vote on passage in a chamber; -Prior to the first action by a chamber on a conference report or an amendment between the chambers; or -Upon enactment of the legislation.

-Current PAYGO scorecards on all PAYGO legislation; -Any current policy adjustments; -Information about any emergency legislation; -Sequestration orders that show how direct spending will be adjusted to offset any costs shown on PAYGO scorecards; and -Other data that would "enhance public understanding" of the above items.