Summary:
New Mexico Drought Relief Act of 2014 - Directs the Secretary of the Interior, acting through the Commissioner of Reclamation (Secretary), to carry out a water acquisition program in specified basins in New Mexico, under which the Secretary shall: (1) make acquisitions of water; and (2) take any other actions that the Secretary determines would enhance stream flow to benefit fish and wildlife, water quality, and river ecosystem restoration or enhance stewardship and conservation of working land, water, and watersheds.

Authorizes the Secretary, in cooperation with the Middle Rio Grande Conservancy District, to provide funding and technical assistance for the installation of metering and measurement devices and the construction of check structures on irrigation diversions, canals, laterals, ditches, and drains to: (1) ensure the conservation and efficient use of water within the District by reducing actual consumptive use or not increasing the use of water, and (2) improve the measurement and allocation of water acquired through the water acquisition program.

Requires the Secretary to provide for development of a comprehensive plan for the San Acacia reach to plan, design, construct, and prioritize projects that balance river maintenance, water availability, use, and delivery, and ecosystem benefits.

Requires the Secretary of the Army to continue for five years the temporary deviation in the operation of Cochiti Lake and Jemez Canyon Dam that was initiated in 2009 to evaluate the benefits of a potential permanent reauthorization of the reservoirs.

Requires the Secretaries to enter into an arrangement with the National Academy of Sciences to study water and reservoir management and operation issues along the Rio Grande.

Authorizes financial assistance to be made available for eligible water projects to help New Mexico and other Western states address drought-related impacts to water supplies or any other immediate water-related crisis or conflict.

Amends the Omnibus Public Land Management Act of 2009 (OPLMA) to: (1) authorize the use of water management improvement grants to assist applicants in planning for or addressing the impacts of drought, (2) authorize the Commissioner of Reclamation to waive any cost-share requirements to address emergency drought situations and to prioritize projects based on drought relief benefits, and (3) authorize appropriations for such grants.

Reauthorizes appropriations for: (1) the Reclamation States Emergency Drought Relief Act of 1991, and (2) Rio Grande Pueblos infrastructure grants under OPLMA.

Authorizes the Secretary of Agriculture (USDA) to allocate certain financial assistance made available under the Food Security Act of 1985 (FSA) to establish special conservation initiatives to assist producers in implementing eligible activities on agricultural land in the western states for: (1) mitigating the effects of drought; (2) improving water quality and quantity; (3) restoring, enhancing, and preserving fish and wildlife habitat; and (4) promoting innovative and collaborative conservation tools and approaches.

Amends the FSA to provide that areas eligible for designation as conservation priority areas shall include areas with actual and significant water quantity impacts related to agricultural production activities.

new_mexico drought relief_act directs secretary interior acting commissioner reclamation secretary carry water acquisition program specified basins new_mexico secretary shall acquisitions water actions secretary determines enhance stream flow benefit fish wildlife water quality river ecosystem restoration enhance stewardship conservation working land water watersheds authorizes secretary cooperation middle rio_grande conservancy district provide funding technical assistance installation metering measurement devices construction check structures irrigation diversions canals ensure conservation efficient use water district reducing actual consumptive use increasing use water improve measurement allocation water acquired water acquisition program requires secretary provide development comprehensive plan san reach plan design construct prioritize projects balance river maintenance water availability use delivery ecosystem benefits requires secretary army continue years temporary deviation operation lake canyon dam initiated evaluate benefits potential permanent reauthorization reservoirs requires secretaries enter arrangement national_academy_of_sciences study water reservoir management operation issues rio_grande authorizes financial assistance available eligible water projects help new_mexico western states address drought related impacts water supplies immediate water related crisis conflict amends omnibus_public_land_management_act authorize use water management improvement grants assist applicants planning addressing impacts drought authorize commissioner reclamation waive cost share requirements address emergency drought situations prioritize projects based drought relief benefits authorize appropriations grants reauthorizes appropriations reclamation_states emergency drought relief_act rio_grande pueblos infrastructure grants authorizes secretary agriculture usda allocate certain financial assistance available food security act fsa establish special conservation initiatives assist producers implementing eligible activities agricultural land western states mitigating effects drought improving water quality quantity restoring enhancing preserving fish wildlife habitat promoting innovative collaborative conservation tools approaches amends fsa provide areas eligible designation conservation priority areas shall include areas actual significant water quantity impacts related agricultural production activities


Summary:
National Disaster Tax Relief Act of 2014 - Amends the Internal Revenue Code to provide tax relief for disasters declared in 2012, 2013, and 2014 by:

 extending through 2014 the election to expense qualified disaster expenses (i.e., for removal of debris, demolition, and repair of business-related property); increasing the tax deduction for charitable contributions for disaster relief for individual and corporate taxpayers; allowing through 2014 the deduction of losses attributable to disasters; allowing waivers of requirements relating to mortgage revenue bonds; extending through 2014 the additional allowance for depreciation of business property (bonus depreciation); allowing an increase through 2016 of the new markets tax credit limitation amount within a federally-declared disaster area; permitting the use of tax-exempt retirement plan funds in federally-declared disasters without penalty; allowing an additional tax exemption for individuals who are displaced as a result of a federally-declared disaster; allowing an exclusion from gross income of imputed income from the cancellation of indebtedness resulting from federally-declared disasters; providing a special rule to allow individuals affected by a disaster in 2012, 2013, or 2014 to claim a full earned income tax credit; increasing the rehabilitation tax credit for buildings affected by a federally-declared disaster; permitting one additional advance refunding of a tax-exempt bond that is outstanding on the date on which a federally-declared disaster occurs; allowing the issuance of qualified disaster area recovery bonds; allowing an additional allocation of the low-income housing tax credit in 2015 to states affected by a federally-declared disaster occurring in 2012 2013, or 2014;   allowing payments of disaster assistance to tax-exempt mutual ditch or irrigation companies without affecting their tax-exempt status; allowing an exclusion from gross income for disaster mitigation payments received from state and local governments; and allowing a tax deduction for payments to a tax-exempt natural disaster fund.

national disaster tax relief_act amends_the_internal_revenue_code provide tax relief disasters declared extending election expense qualified disaster expenses removal debris demolition repair business related property increasing tax deduction charitable contributions disaster relief individual corporate taxpayers allowing deduction losses attributable disasters allowing waivers requirements relating mortgage revenue bonds extending additional allowance depreciation business property bonus depreciation allowing increase new markets tax credit limitation federally declared disaster area permitting use tax exempt retirement plan funds federally declared disasters penalty allowing additional tax exemption individuals displaced result federally declared disaster allowing exclusion gross income imputed income cancellation indebtedness resulting federally declared disasters providing special rule allow individuals affected disaster claim earned income tax credit increasing rehabilitation tax credit buildings affected federally declared disaster permitting additional advance refunding tax exempt bond outstanding date federally declared disaster occurs allowing issuance qualified disaster area recovery bonds allowing additional allocation low income housing tax credit states affected federally declared disaster occurring allowing payments disaster assistance tax exempt mutual ditch irrigation companies affecting tax exempt status allowing exclusion gross income disaster mitigation payments received state local governments allowing tax deduction payments tax exempt natural disaster fund


Summary:
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Emergency Information Improvement Act of 2014 - Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act, with respect to entities that are eligible to receive certain disaster assitance, to include: (1) broadcasting facilities within the definition of a "private nonprofit facility" that provides essential services of a governmental nature to the general public, and (2) broadcast and telecommunications communications within the definition of "critical services" provided by such a facility.

measure amended introduced summary version repeated emergency information improvement act amends robert stafford disaster relief emergency assistance_act respect entities eligible receive certain disaster include broadcasting facilities definition private nonprofit facility provides essential services governmental nature general public broadcast telecommunications communications definition critical services provided facility


Summary: Storm Shelter Affordability Act of 2014 - Amends the Internal Revenue Code to allow an individual taxpayer a refundable tax credit, through December 31, 2017, for the lesser of 50% of qualified storm shelter costs or $1,000. Requires such a storm shelter to be placed on property adjacent to a dwelling unit owned by the taxpayer.

storm shelter affordability act amends_the_internal_revenue_code allow individual taxpayer refundable tax credit december lesser qualified storm shelter costs requires storm shelter placed property adjacent dwelling unit owned taxpayer