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ARRA 2009
The American Recovery and Reinvestment Act (ARRA) - 2009

Accountability Board
ARRA - The Act
Assistance for Communities
Assistance for Farmers
Assistance for Firms
Assistance for Unemployed Workers
Assistance for Vulnerable Individuals
Assistance for Workers
Borrowing Authority
Broadband Technology Opportunities Program
Build America Bonds
Cobra Premium Assistance
Commerce, Justice, Science and Related Agencies
Department of Defense
Diplomatic Programs
Economic Recovery Payments
Electric Vehicles
Energy and Water
Energy Conservation Incentives
Energy Incentives
General Provisions
General Tax Relief
Government Accountability
Government Financial Services
Health Care Quality
Health Coverage Improvement
Health Information Technology
Homeland Security
Independent Advisory Panel
Infrastructure Financing
Labor and Education
Land Management
Limits on Executive Compensation
Medicaid Incentives
Medicare Incentives
Medicare Provisions
Military Construction
Oversight Requirements
Premium Assistance - Cobra Benefits
Privacy and Security Provisions
Promotion of Health Information Technology
Recovery Zone Bonds
State Fiscal Relief
State Fiscal Stabilization Fund
Tax Credit Bonds for Schools
Tax Incentives for Business
Tax Provisions
Transportation Housing Urban Development
Unemployment Insurance


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CONTACT

Cook & Co.
Bara Business Center
124 South Main Street
Arab, Alabama 35016-1351

  • Main Tel: 256-586-4111
  • Nationwide: 800-551-6253 or 6254
  • Birmingham (Direct): 322-7452 
  • Huntsville (Direct): 534-6922
  • Fax: 256-586-4138
  • Email: info at bara dot net
  • Directions: Map
  • Office Directory
  • We accept VISA, MasterCard, Discover and American Express

OFFICE HOURS

Tax Season (Feb 1 - Apr 15)
Mon - Fri
9:00 a.m. - 8:00 p.m.
Saturdays 9:00 a.m. - 4:00 p.m.

After Tax-Season (Apr 16 - Jan 31)
Mon - Thu
9:00 a.m. - 5:00 p.m.
Closed on Fri and Sat

Scheduling an Appointment:
With the majority of our clientele being in the Huntsville and Birmingham metropolitan areas, we maintain direct phone lines from those areas. In Huntsville call 534-6922. In Birmingham call 322-7452. Our local Arab telephone numbers are (Area Code 256) 586-4111, 586-4112, 586-4113 and 586-4114 (if using a cell phone, please use one of these numbers). If you need to call toll-free, dial 1-800-551-6253 or 1-800-551-6254.

Available appointment times on the hour are: Mornings 9, 10 or 11, Afternoons 1, 2 or 3 and Evenings 6, 7 or 8 (no evening appointments on Saturdays).


HELPFUL INFO

Our sitelinks are divided into four main categories:

The Accounting Department, where you will find information related to; accounting, bookkeeping and payroll.

Our Tax Department has answers to many questions you may have regarding federal, state and local taxes, including; income tax, sales tax, privilege tax and use tax.

In the Financial Department you will find articles and information on; managing your finances, banking, investing, different types of investments, cash and debt management.

The Technology Department contains helpful information on; computers, software, information systems, automated processes, the internet and email.

Many hours of work have gone into our effort of providing the information contained in this website, not only to our many clients, but the public in general. As of June 2010 we have more than 2,000 pages. To quickly find the answers to your accounting, tax, financial or technology related questions, please use our search box, which is in the upper left corner of every page.

 


 

 

Cook and Company, Enrolled Agents


 

Title VI - Department of Homeland Security


OFFICE OF THE UNDER SECRETARY FOR MANAGEMENT
For an additional amount for the ‘‘Office of the Under Secretary for Management’’, $200,000,000 for planning, design, construction costs, site security, information technology infrastructure, fixtures, and related costs to consolidate the Department of Homeland Security headquarters: Provided, That no later than 60 days after the date of enactment of this Act, the Secretary of Homeland Security, in consultation with the Administrator of General Services, shall submit to the Committees on Appropriations of the Senate and the House of Representatives a plan for the expenditure of these funds.

Cook and Company, Enrolled Agents

 

OFFICE OF INSPECTOR GENERAL

For an additional amount for the ‘‘Office of Inspector General’’, $5,000,000, to remain available until September 30, 2012, for oversight and audit of programs, grants, and projects funded under this title.

U.S. CUSTOMS AND BORDER PROTECTION

SALARIES AND EXPENSES

For an additional amount for ‘‘Salaries and Expenses’’, $160,000,000, of which $100,000,000 shall be for the procurement and deployment of non-intrusive inspection systems; and of which $60,000,000 shall be for procurement and deployment of tactical communications equipment and radios: Provided, That no later than 45 days after the date of enactment of this Act, the Secretary of Homeland Security shall submit to the Committees on Appropriations of the Senate and the House of Representatives a plan for expenditure of these funds.

BORDER SECURITY FENCING, INFRASTRUCTURE, AND TECHNOLOGY

For an additional amount for ‘‘Border Security Fencing, Infrastructure, and Technology’’, $100,000,000 for expedited development and deployment of border security technology on the Southwest border: Provided, That no later than 45 days after the date of enactment of this Act, the Secretary of Homeland Security shall submit to the Committees on Appropriations of the Senate and the House of Representatives a plan for expenditure of these funds.

CONSTRUCTION

For an additional amount for ‘‘Construction’’, $420,000,000 solely for planning, management, design, alteration, and construction of U.S. Customs and Border Protection owned land border ports of entry: Provided, That no later than 45 days after the date of enactment of this Act, the Secretary of Homeland Security shall submit to the Committees on Appropriations of the Senate and the House of Representatives a plan for expenditure of these funds.

H. R. 1—49

U.S. IMMIGRATION AND CUSTOMS ENFORCEMENT

AUTOMATION MODERNIZATION

For an additional amount for ‘‘Automation Modernization’’, $20,000,000 for the procurement and deployment of tactical communications equipment and radios: Provided, That no later than 45 days after the date of enactment of this Act, the Secretary of Homeland Security shall submit to the Committees on Appropriations of the Senate and the House of Representatives a plan for expenditure of these funds.

TRANSPORTATION SECURITY ADMINISTRATION

AVIATION SECURITY

For an additional amount for ‘‘Aviation Security’’, $1,000,000,000 for procurement and installation of checked baggage explosives detection systems and checkpoint explosives detection equipment: Provided, That the Assistant Secretary of Homeland Security (Transportation Security Administration) shall prioritize the award of these funds to accelerate the installations at locations with completed design plans: Provided further, That no later than 45 days after the date of enactment of this Act, the Secretary of Homeland Security shall submit to the Committees on Appropriations of the Senate and the House of Representatives a plan for the expenditure of these funds.

COAST GUARD

ACQUISITION, CONSTRUCTION, AND IMPROVEMENTS

For an additional amount for ‘‘Acquisition, Construction, and Improvements’’, $98,000,000 for shore facilities and aids to navigation facilities; for priority procurements due to materials and labor cost increases; and for costs to repair, renovate, assess, or improve vessels: Provided, That no later than 45 days after the date of enactment of this Act, the Secretary of Homeland Security shall submit to the Committees on Appropriations of the Senate and the House of Representatives a plan for the expenditure of these funds.

ALTERATION OF BRIDGES

For an additional amount for ‘‘Alteration of Bridges’’, $142,000,000 for alteration or removal of obstructive bridges, as authorized by section 6 of the Truman-Hobbs Act (33 U.S.C. 516): Provided, That the Coast Guard shall award these funds to those bridges that are ready to proceed to construction: Provided further, That no later than 45 days after the date of enactment of this Act, the Secretary of Homeland Security shall submit to the Committees on Appropriations of the Senate and the House of Representatives a plan for the expenditure of these funds.

H. R. 1—50

FEDERAL EMERGENCY MANAGEMENT AGENCY

STATE AND LOCAL PROGRAMS

For an additional amount for grants, $300,000,000, to be allocated as follows:

(1)
$150,000,000 for Public Transportation Security Assistance and Railroad Security Assistance under sections 1406 and 1513 of the Implementing Recommendations of the 9/11 Commission Act of 2007 (Public Law 110–53; 6 U.S.C. 1135 and 1163).
(2)
$150,000,000 for Port Security Grants in accordance with 46 U.S.C. 70107, notwithstanding 46 U.S.C. 70107(c).

FIREFIGHTER ASSISTANCE GRANTS

For an additional amount for competitive grants, $210,000,000 for modifying, upgrading, or constructing non-Federal fire stations: Provided, That up to 5 percent shall be for program administration: Provided further, That no grant shall exceed $15,000,000.

DISASTER ASSISTANCE DIRECT LOAN PROGRAM ACCOUNT

Notwithstanding section 417(b) of the Robert T. Stafford Disaster Relief and Emergency Assistance Act, the amount of any such loan issued pursuant to this section for major disasters occurring in calendar year 2008 may exceed $5,000,000, and may be equal to not more than 50 percent of the annual operating budget of the local government in any case in which that local government has suffered a loss of 25 percent or more in tax revenues: Provided, That the cost of modifying such loans shall be as defined in section 502 of the Congressional Budget Act of 1974 (2 U.S.C. 661a).

EMERGENCY FOOD AND SHELTER

For an additional amount to carry out the emergency food and shelter program pursuant to title III of the McKinney-Vento Homeless Assistance Act (42 U.S.C. 11331 et seq.), $100,000,000: Provided, That total administrative costs shall not exceed 3.5 percent of the total amount made available under this heading.

GENERAL PROVISIONS—THIS TITLE

SEC. 601. Notwithstanding any other provision of law, the President shall establish an arbitration panel under the Federal Emergency Management Agency public assistance program to expedite the recovery efforts from Hurricanes Katrina and Rita within the Gulf Coast Region. The arbitration panel shall have sufficient authority regarding the award or denial of disputed public assistance applications for covered hurricane damage under section 403, 406, or 407 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5170b, 5172, or 5173) for a project the total amount of which is more than $500,000.

SEC. 602. The Administrator of the Federal Emergency Management Agency may not prohibit or restrict the use of funds designated under the hazard mitigation grant program for damage caused by Hurricanes Katrina and Rita if the homeowner who is an applicant for assistance under such program commenced work

H. R. 1—51

otherwise eligible for hazard mitigation grant program assistance under section 404 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (42 U.S.C. 5170c) without approval in writing from the Administrator.

SEC. 603. Subparagraph (E) of section 34(a)(1) of the Federal Fire Prevention and Control Act of 1974 (15 U.S.C. 2229a(a)(1)(E)) shall not apply with respect to funds appropriated in this or any other Act making appropriations for fiscal year 2009 or 2010 for grants under such section 34.

SEC. 604. (a) REQUIREMENT.—Except as provided in subsections

(c)
through (g), funds appropriated or otherwise available to the Department of Homeland Security may not be used for the procurement of an item described in subsection (b) if the item is not grown, reprocessed, reused, or produced in the United States.
(b)
COVERED ITEMS.—An item referred to in subsection (a) is any of the following, if the item is directly related to the national security interests of the United States:
(1)
An article or item of—
(A)
clothing and the materials and components thereof, other than sensors, electronics, or other items added to, and not normally associated with, clothing (and the materials and components thereof);
(B)
tents, tarpaulins, covers, textile belts, bags, protective equipment (including but not limited to body armor), sleep systems, load carrying equipment (including but not limited to fieldpacks), textile marine equipment, parachutes, or bandages;
(C)
cotton and other natural fiber products, woven silk or woven silk blends, spun silk yarn for cartridge cloth, synthetic fabric or coated synthetic fabric (including all textile fibers and yarns that are for use in such fabrics), canvas products, or wool (whether in the form of fiber or yarn or contained in fabrics, materials, or manufactured articles); or
(D)
any item of individual equipment manufactured from or containing such fibers, yarns, fabrics, or materials.
(c)
AVAILABILITY EXCEPTION.—Subsection (a) does not apply to the extent that the Secretary of Homeland Security determines that satisfactory quality and sufficient quantity of any such article or item described in subsection (b)(1) grown, reprocessed, reused, or produced in the United States cannot be procured as and when needed at United States market prices. This section is not applicable to covered items that are, or include, materials determined to be non-available in accordance with Federal Acquisition Regulation

25.104 Nonavailable Articles.

(d)
DE MINIMIS EXCEPTION.—Notwithstanding subsection (a), the Secretary of Homeland Security may accept delivery of an item covered by subsection (b) that contains non-compliant fibers if the total value of non-compliant fibers contained in the end item does not exceed 10 percent of the total purchase price of the end item.
(e)
EXCEPTION FOR CERTAIN PROCUREMENTS OUTSIDE THE UNITED STATES.—Subsection (a) does not apply to the following:
(1)
Procurements by vessels in foreign waters.
(2)
Emergency procurements.
(f)
EXCEPTION FOR SMALL PURCHASES.—Subsection (a) does not apply to purchases for amounts not greater than the simplified

H. R. 1—52

acquisition threshold referred to in section 2304(g) of title 10, United States Code.

(g)
APPLICABILITY TO CONTRACTS AND SUBCONTRACTS FOR PROCUREMENT OF COMMERCIAL ITEMS.—This section is applicable to contracts and subcontracts for the procurement of commercial items not withstanding section 34 of the Office of Federal Procurement Policy Act (41 U.S.C. 430), with the exception of commercial items listed under subsections (b)(1)(C) and (b)(1)(D) above. For the purposes of this section, ‘‘commercial’’ shall be as defined in the Federal Acquisition Regulation—Part 2.
(h)
GEOGRAPHIC COVERAGE.—In this section, the term ‘‘United States’’ includes the possessions of the United States.
(i)
NOTIFICATION REQUIRED WITHIN 7 DAYS AFTER CONTRACT AWARD IF CERTAIN EXCEPTIONS APPLIED.—In the case of any contract for the procurement of an item described in subsection (b)(1), if the Secretary of Homeland Security applies an exception set forth in subsection (c) with respect to that contract, the Secretary shall, not later than 7 days after the award of the contract, post a notification that the exception has been applied on the Internet site maintained by the General Services Administration known as FedBizOps.gov (or any successor site).
(j)
TRAINING DURING FISCAL YEAR 2009.—
(1)
IN GENERAL.—The Secretary of Homeland Security shall ensure that each member of the acquisition workforce in the Department of Homeland Security who participates personally and substantially in the acquisition of textiles on a regular basis receives training during fiscal year 2009 on the requirements of this section and the regulations implementing this section.
(2)
INCLUSION OF INFORMATION IN NEW TRAINING PRO-GRAMS.—The Secretary shall ensure that any training program for the acquisition workforce developed or implemented after the date of the enactment of this Act includes comprehensive information on the requirements described in paragraph (1).
(k)
CONSISTENCY WITH INTERNATIONAL AGREEMENTS.— This section shall be applied in a manner consistent with United States obligations under international agreements.
(l)
EFFECTIVE DATE.—This section applies with respect to contracts entered into by the Department of Homeland Security 180 days after the date of the enactment of this Act.

Cook and Company, Enrolled Agents




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Copyright © 1994-2010 Cook & Co. Toll-Free Nationwide 1-800-551-6253 or 6254  Main Tel. 256-586-4111 Fax 256-586-4138 Bara Business Center 124 South Main Street  Arab, Alabama 35016  Direct Phone Lines From Birmingham: 322-7452 Huntsville: 534-6922  Cook & Co., Enrolled Agents are licensed by the U.S. Treasury Department to represent taxpayers before the Internal Revenue Service (IRS). Greg Cook is a Certified Public Accountant (CPA) licensed by the states of Alabama and Tennessee.

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