Text of S.2252 as Introduced in Senate: Rebuild America Act - U.S. Congress - OpenCongress

Text of S.2252 as Introduced in Senate: Rebuild America Act - U.S. Congress - OpenCongress:

click link

note:  this looks like  a good policy proposal

snip

(1) set forth a special rule for the inclusion in gross income of partnership interests transferred in connection with the performance of services, and 
(2) treat as ordinary income the net capital gain with respect to an investment services partnership interest except to the extent such gain is attributable to a partner's qualified capital interest. Pension Guaranty Improvement Act of 2012 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to: 
(1) revise requirements for the composition and duties of members of the board of directors of the Pension Benefit Guaranty Corporation (PBGC), 
(2) appoint a Participant and Plan Sponsor Advocate, and 
(3) provide for an increase in multiemployer plan benefit guarantee and annual premium rates. Pension and Participant Protect Act - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to expand protections for existing defined benefit pension plans. Fair Playing Field Act of 2012 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to issue regulations and other guidance on workers' employment tax status (i.e., as an employee or as an independent contractor). Establishes in the Treasury the Rebuild America Trust Fund to provide funding for projects to rebuild infrastructure under this Act.