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v é g z é s t: Polgármesterekre jelöltenként leadott érvényes szavazatok száma: - PDF
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 1 Borsod-Abaúj-Zemplén Megyei Bíróság 14.Kvk /2010/2.sz. A Borsod-Abaúj-Zemplén Megyei Bíróság a Czakó-Háger-Kálmán-Kozslik- Turnyánszky Ügyvédi Iroda Ügyintéző: dr. Czakó Károly ügyvéd / Miskolc, Attila u.2.sz. / által képviselt I.r.felperes neve /címe /, dr. Szacsuri Csaba /3860. Encs, Petőfi u.58.i/2.sz.alatti székhelyű / ügyvéd által képviselt II.r.felperes neve /címe / kérelmezőnek, a Megyei Területi Választási Bizottság / címe / ellen, választási ügyben hozott határozat bírósági felülvizsgálata iránt indult nemperes eljárásban meghozta a következő v é g z é s t: A megyei bíróság a Megyei Területi Választási Bizottság számú, számú, valamint számú határozatokat, a Helyi Választási Bizottság határozatára is kiterjedően megváltoztatja és a Helyi Választási Bizottság 2010.október hó 3.napján kelt polgármester és egyéni listás képviselőválasztás eredményét az alábbiak szerint állapítja meg: Polgármesterekre jelöltenként leadott érvényes szavazatok száma: 1. Jaczenkó István - független Kázsmér László - független Kóczián Gyula - független Zavodni Ferenc - független 280 helyi önkormányzati képviselőjelöltekre leadott érvényes szavazatok száma: 1. Batyi Béla - független Batyi Richárd - független Batyi Sándor - független dr.dienes Csaba Emil - független Gulyás Attila - független Gulyás Gedeon - független Gulyás Róbert - független Gulyás Tímea - független Hornyák János - független Husztek Péter - független Iski Józsefné - független 134
 2 2 12. Jaczenkó József - független Kassai László - független Kázsmérné Orosz Márta - független Kerekes András - független Korhut Márton - független Koscsó Tamás - független Krajczár Ferenc - független Onda József - független Palásthy Kálmán Zsolt - független Pleszkóné Maszler Mária - független Somosi Oszkár - független Takács Csabáné - független 172 Az egyéni listán megválasztott helyi önkormányzati képviselő-testület tagjai: dr. Dienes Csaba Emil - független dr. Gulyás Tímea - független Kázsmérné Orosz Márta - független Korhut Márton - független Pleszkóné Maszler Mária - független Takács Csabáné - független A végzés ellen további jogorvoslatnak helye nincs. I n d o k o l á s : Helyi Választási Bizottság 2010.október 3.napján megállapította a polgármester és egyéni listás képviselőválasztás eredményét és erről kiállította a Választási eljárásról szóló 1997.évi C. Törvénynek a végrehajtásáról rendelkező 5/2010./VII.16./ KIM rendelet melléklet 21.minta szerint meghatározott jegyzőkönyvet. I.r.kérelmező 2010.október 5.napján kifogást terjesztett elő községben 2010.október hó 3.napján tartott helyi önkormányzati választás ellen a Választási Törvény 3. -ában foglalt alapelvek, a választás tisztasága, a választási csalás megakadályozásának követelménye és a választás önkéntessége, mint alapelvek megsértése miatt. Kérelmező kifogásában előadta, hogy a helyiségben a korábbi évek gyakorlatától eltérően feltűnően sokan kértek mozgóurnás szavazási lehetőséget, közöttük olyanok is, akik köztudottan mozgásukban nem akadályozottak. Ezen kérelmek egy része esetén megállapítható, hogy eltérő időpontban keltek és azokon ugyanazon érintett személy aláírásánál különböző személyektől származó aláírás szerepel. Részben olyan személyektől érkezett kérelem, akik ténylegesen nem kívánták a mozgóurnás szavazás lehetőségét igénybe venni. Olyan érintett személy is szerepel, akiről köztudomású a helységben, hogy írni nem tud,
 3 3 illetőleg több kérelem esetén megállapítható, hogy az aláírás nem a kérelmet előterjesztőtől származik. Megnevezte másik polgármester jelöltet az I.r. kérelmező, aki 30 mozgóurnás szavazást kérő adatlapot vitt el az önkormányzat helyiségéből azzal, hogy ezt majd az érintetteknek eljuttatja. I.r.kérelmező kifogásában megjelölte azt is, hogy tudomása szerint és a csatolt okiratokkal igazolhatóan valamint lejárt személyi igazolvánnyal szavaztak, valamint ezen személyeken kívül is tudomására jutott több olyan személy, akik szintén lejárt személyi igazolvánnyal adták le szavazatukat a szavazó helyiségben. A választási eredményt megállapító Község Helyi Választási Bizottság döntése ellen 2010.október 4.napján lakosok fellebbezést terjesztettek elő, amelyben hivatkoztak arra, hogy többen arról tájékoztatták őket, hogy lejárt személyi igazolvánnyal szavaztak, valamint mozgóurnák esetében több olyan kérelem történt, amikor eltérő időpontban és eltérő írással egyazon érintett személytől kérelem került előterjesztésre. Tudomásuk szerint az embereket csoportosan szállította szavazni, többen borral a kezükben szálltak ki a gépjárműből. Ezen fellebbezésüket október 5.napján kiegészítették. A Területi Választási Bizottság számú határozatában a lakosok kifogásának helyt adott és megállapította, hogy a településen 2010.október hó 3.napján tartott polgármester-és helyi önkormányzati választás során megsértésre került a Ve.61.. /3/bekezdése és a Ve.66.. /2/bekezdése október 5.napján a Helyi Választási Bizottság választással kapcsolatos kifogását megvizsgálta és a HVB határozatában feljelentést tett ismeretlen tettes ellen a Rendőrkapitányságon a Btk d./ és e./pontjában foglalt bűncselekmények elkövetése miatt. A Helyi Választási Bizottság HVB számú határozatában I.r.kérelmező helyi önkormányzati képviselő és polgármester választás eredményével szemben benyújtott kifogását elbírálva a Ve.105/A.. /2/bekezdés f./pontja alapján a választási eredményt megsemmisítette. A határozat indokolása szerint I.r. kérelmező 2010.október 5.napján érkezett fellebbezés és mellékleteiből valamint az ugyanezen a napon 8 választópolgár által előterjesztett szavazás eredményével szemben előterjesztett fellebbezés alapján megállapítható, hogy két személy érvénytelen személyazonosító igazolvánnyal szavazott. körjegyző három személy esetén adatszolgáltatást kért a személyi okmányok érvényességével kapcsolatosan. A Közigazgatási és Elektronikus Közszolgáltatások Központi Hivatala határozata szerint további egy személy személyi igazolványa a szavazás időpontjában nem volt érvényes. Az elsőfokú választási bizottság megállapította, hogy a Ve.66../4/bekezdés a./pontja megsértésre került, ugyanakkor tekintettel arra, hogy a két polgármester jelölt között mindösszesen három szavazat különbség volt, megállapítható, hogy az érvénytelen személyazonosító igazolvánnyal szavazók érdemben a
 4 4 választás eredményét befolyásolták, amelyre tekintettel a választási eredmény megsemmisítésre került. település névjegyzékében /...sz. alatti lakos / /...sz. alatti lakos / szerepel, ugyanakkor személyi igazolványa április 10.napján, személyi igazolványa november 16.napján lejárt. /.. sz. alatti lakos / számú személyi igazolvány száma 2008.november 30.napján lejárt. Ezen személyek a választáson szavaztak, a visszautasítottak jegyzékében nem szerepelnek. Helyi Választási Bizottság választási eljárást megsemmisítő határozata ellen I.r. kérelmező fellebbezést terjesztett elő a határozat indokolása ellen, annak kiegészítése tárgyában, a választási eredményt megsemmisíteni rendelkező rész változatlanul hagyása mellett. I.r. kérelmező fellebbezésében a határozat indokolásának kiegészítését kérte a mozgóurnával kapcsolatos szabálysértések megállapítása érdekében. Hivatkozott a választási eljárás 3. -ában foglalt alapelvekre, mely szerint az ezzel kapcsolatos és általa részleteiben említett személyek tekintetében a választás tisztasága a választási csalás megakadályozásának követelménye és a választás önkéntessége sérült. A Megyei Területi Választási Bizottság számú határozatában I.r.kérelmező számú határozata ellen benyújtott fellebbezését érdemi vizsgálat nélkül elutasította. A határozat indokolásában felhívta a Ve.73.. / 4/bekezdésében, 79.. /2/bekezdésében foglaltakat, valamint megállapította, hogy a Ve.80.. /4/bekezdése alapján tartalmaznia kell a fellebbezésnek a Ve.79.. /2/bekezdés szerinti jogszabálysértésre hivatkozás alapját. Tekintettel arra, hogy I.r.kérelmező fellebbezésében jogszabálysértést nem jelölt meg, a fellebbezés Ve.81.. /2/bekezdésben foglaltak szerinti fellebbezés érdemi vizsgálat nélkül elutasításának volt helye. Helyi Választási Bizottság HVB határozatával szemben II.r. kérelmező is fellebbezést terjesztett elő a Ve.79.. /2/bekezdés a./pontjára hivatkozással. Sérelmezte, hogy a Helyi Választási Bizottság által előterjesztett választási kifogás tárgyalásakor nem győződött meg arról, hogy az érvénytelen személyi igazolvánnyal szavazóknak van-e másik érvényes személyi igazolványa. Ezek a személyek választójoggal rendelkeztek, csak utólag derült ki, hogy nincs érvényes személyi okmányuk. Álláspontja szerint a személyazonosság megállapítására lejárt igazolvány is alkalmas, mivel a Ve.66.. /4/bekezdés a./pontja alapján a személyazonosságot megfelelően igazolja. Sérelmezte továbbá, hogy a Helyi Választási Bizottság 2010.október 5.napján tartott ülésén a kifogást benyújtó I.r. kérelmező a döntés meghozatalánál is ott volt, ezáltal nagy mértékben nyomást gyakorolt a bizottságra, kvázi ő vezette a HVB ülését, melynek igazolására tanúvallomásokat csatolt. Kifogásolta a Helyi Választási Bizottság mérlegeléssel meghozott azon döntését, mellyel a választási eredményt megsemmisítette. A szavazás titkos,
 5 5 így nem tudható, hogy a három érvénytelen személyi igazolvánnyal szavazó kire szavazott, ezért ez nem befolyásolja az eredményt. Megítélése szerint a HVB-nak nem kellett volna a választási eredményt megsemmisíteni, mert nem történt törvénysértés. Erre tekintettel kérte a Helyi Választási Bizottság döntésének megváltoztatását. A Megyei Területi Választási Bizottság számú határozatában II.r. kérelmező fellebbezését elbírálva a Helyi Választási Bizottság HVB határozatát helybenhagyta. A határozat indokolásában utalt a Ve.66.. / 2/, /4/bekezdésére, a polgárok személyi adatainak és lakcímének nyilvántartásáról szóló 1992.évi LXVI. Törvény 29.. /1/, /4/bekezdésére. Megállapította, hogy a szavazáshoz a jogszabályban felsorolt érvényes okiratok megléte szükséges. Nem tekinthető megfelelőnek a lejárt érvényességi idejű igazolvány, így II.r.kérelmező fellebbezését e vonatkozásban alaptalannak tekintette. Utalt a TVB a Ve.6.. /1/, 29.. /1/, 29/A.. /3/ és 29/C.. /1/ bekezdésében foglaltakra. Ezek alapján megállapította, hogy I.r. kérelmező jelen lehetett a Helyi Választási Bizottság ülésén, kifogását szóban is ismertethette, a bizottság határozatát átvehette. A választási bizottság ülésén a kérelmezői jelenlét nem minősül a döntéshozatal befolyásolásának. A fellebbezéshez csatolt tanúnyilatkozatok nem alkalmasak annak megállapítására, hogy I.r.kérelmező nyomást gyakorolt volna a testületre és döntésüket befolyásolta volna. Megállapította továbbá, hogy három szavazat érdemben befolyásolhatja a választást, ennek mértékét nem a fellebbezés szerinti összlétszámhoz arányosítottan kell megítélni. II.r.kérelmező fellebbezésében megjelölt törvénysértések nem állapíthatóak meg, így a HVB határozatának helybenhagyásáról döntött. A választási eredményt megsemmisítő Helyi Választási Bizottság határozata ellen. sz. alatti lakos is fellebbezést terjesztett elő, amelyben az elsőfokú határozat Ve.81../4/bekezdés b./pontja alapján történő megváltoztatását kérte. fellebbezésében előadta, hogy a szavazás eredményének megsemmisítésére 3 db szavazatkülönbség miatt került sor. Tudomása szerint a választási eredményt megállapító fellebbezésben meg kell jelölni a választási bizottság határozatának számát, ugyanakkor ezen fellebbezés sem határozatszámot, sem konkrét jogszabálysértést, sem a kifogást tevő lakcímét nem tartalmazta. Ebből adódóan a Helyi Választási Bizottságnak a kérelmet érdemi vizsgálat nélkül kellett volna elutasítania. Amennyiben olyan személy szavazott, aki szavazati joggal nem rendelkezett, ebben az esetben nem a szavazás eredménye megsemmisítésének, hanem a Ve.72.. / 5/bekezdése alapján a jelöltenkénti egy-egy érvénytelenné nyilvánításnak lett volna helye. A Megyei Területi Választási Bizottság számú határozatában a Helyi Választási Bizottság határozatát megváltoztatta és a Helyi Választási Bizottsága által 2010.október 3.napján a polgármester és egyéni listás
 6 6 képviselőválasztás szavazóköri jegyzőkönyvéből megállapított azon határozatát, amellyel a településen a 2010.október 3-i polgármester választás és egyéni listás képviselőválasztás eredményét megállapította, hatályában fenntartotta. A határozat indokolása szerint a fellebbezéssel támadott határozat nem felelt meg a határozatokkal szemben támasztott és a Ve.29/B. -ában részletesen meghatározott tartalmi követelményeknek. Az indokolás tényállást nem tartalmazott, lényegében nem jelölte meg sem a döntés alapjául elfogadott és az azt alátámasztó bizonyítékokat, sem a kérelmező által megjelölt, de mellőzött bizonyítást, és a mellőzés indokait sem. A kérelem konkrét cselekményeket jelöl meg, amelyekkel összefüggésben hivatkozik jogszabálysértésre, de ezekkel a határozat ténylegesen nem foglalkozott. A határozat indokolást nem tartalmaz arra nézve sem, hogy a Helyi Választási Bizottság milyen jogszabályi felhatalmazás alapján minősítette át a kérelmező által is kifogásnak megjelölt és tartalmilag egyértelműen kifogásként értékelhető kérelmet, ugyanis az elsőfokú választási bizottság helytelenül állapította meg azt, hogy ténylegesen kérelmező fellebbezést terjesztett elő. Ebben az esetben ugyanis a területi választási bizottságnak van hatásköre a fellebbezést érdemben elbírálni. A Területi Választási Bizottság megállapította, hogy amennyiben kifogást terjesztett elő kérelmező, ebben az esetben meg kellett volna jelölnie a tényállításai alátámasztására szolgáló bizonyítékokat, illetve fellebbezése esetén azt a határozatot, amely ellen a fellebbezés irányul, ezek hiányában mindkét esetben a beadványt érdemi vizsgálat nélkül el kellett volna utasítani. A határozat indokolásából nem állapítható meg, hogy rendkívül súlyos szabálysértés történt-e, nem tartalmazza, hogy ténylegesen hány személy és kik azok akik érvénytelen személyazonosító igazolvánnyal szavaztak, illetőleg ténylegesen egyáltalán szavaztak-e. Az érvénytelen okmánnyal történő szavazás törvénysértés, de önmagában ez nem feltétlenül indokolja a választási eredmény megsemmisítését, hiszen azt nem lehet tudni, hogy szavazataikat kikre adják le a szavazó polgárok. Ezért rendelkezik a Ve.72.. /5/bekezdés, a jelöltenkénti egy-egy szavazat érvénytelennek nyilvánításáról. Mindezekre tekintettel a Helyi Választási Bizottság eredményt megállapító döntését hatályában fenntartotta. I.r.kérelmező a TVB fellebbezését érdemi vizsgálat nélkül elutasító számú, a Helyi Választási Bizottság határozatát megváltoztató számú, míg II.r.kérelmező a HVB határozatát helybenhagyó határozatával szemben felülvizsgálati kérelmet terjesztett elő. Tekintettel arra, hogy a felülvizsgálni kért határozatok alapját képező elsőfokú határozat ugyanaz, a bíróság megállapította, hogy az eljárás tárgya összefügg, és a Pp /2/ bekezdése alapján a három eljárás egyesítéséről rendelkezett.
 7 7 I.r.kérelmező a fellebbezést érdemi vizsgálat nélkül elutasító másodfokú határozat ellen előterjesztett felülvizsgálati kérelmében a határozat hatályon kívül helyezését, a fellebbezése érdemi elbírálását és ez alapján a községben tartott helyi önkormányzati képviselő és polgármester választás eredményének megsemmisítését, új választás kiírását kérte. Felülvizsgálati kérelmében I.r.kérelmező utalt arra, hogy fellebbezése tartalmazta Ve-ben meghatározott követelményeket, így azt is, hogy álláspontja szerint a támadott határozatot a Ve. 3. -ában foglalt alapelveket felsoroló szabályba ütköző volta miatt szükséges indokolási részében kiegészíteni. Kérelmező fellebbezésében ismételten hivatkozott arra, hogy kérelme illetve kifogása nem csak az elsőfokú határozat által megállapított körben, hanem a mozgóurnák tekintetében is megalapozott volt, ezt támasztja alá, hogy a helyi választási bizottság ismeretlen tettes ellen feljelentést is tett a Rendőrkapitányságon, amelyet a számú határozatba foglalt. Fellebbezésében és felülvizsgálati kérelmében ismételten megjelölte azokat a tudomására jutott eseteket és személyeket, ahol a mozgóurnával kapcsolatos szabályok álláspontja szerint sérültek. I.r.kérelmező felülvizsgálati kérelmet terjesztett elő a területi választási bizottság elsőfokú helyi választási bizottság határozatát megváltoztató számú határozattal szemben is. Ezen felülvizsgálati kérelmében a felülvizsgálni kért másodfokú határozat hatályon kívül helyezését és a Helyi Választási Bizottság számú határozatának hatályában való fenntartását kérte. A felülvizsgálati kérelmében előadta, hogy álláspontja szerint a Helyi Választási Bizottság határozata tartalmazta azokat a tényelőadásokat, amelyek az érvényes személyi okmánnyal nem rendelkező személyekre vonatkoztak, e tekintetben az elsőfokú határozat megalapozott volt. I.r.kérelmező felülvizsgálati kérelmében előadta, hogy ez esetben a Ve.72.. / 5/bekezdés alkalmazása nem merül fel, e szavazat érvénytelenné nyilvánítására akkor kerül sor, amennyiben az kerül megállapításra, hogy olyan személy is szavazott, aki szavazati joggal nem rendelkezik. I.r. kérelmező álláspontja az volt, hogy az eredeti beadványa alapján megállapítható volt, hogy az a választási eljárás ellen előterjesztett kifogás volt, és az alapján a rendelkezésre bocsátott és beszerzett okiratok elegendőek voltak a választási eredmény megsemmisítéséhez. Megállapítható, hogy a mozgóurnás szavazás során is olyan szabálytalanságok történtek, amelyek miatt a szavazás eredményének megsemmisítése indokolt volt. I.r. kérelmező felülvizsgálati kérelméhez csatolta a Helyi Választási Bizottság 2010.október 5.napján megtartott üléséről készült jegyzőkönyvet, írásbeli nyilatkozatát, a helyi választási bizottság számú határozatát, a mozgóurnás kérelemmel kapcsolatos feljegyzéseket. Továbbá az érvénytelen szavazásra vonatkozó lejárt személyi igazolványok fénymásolati példányait és az érintett választópolgárok írásbeli nyilatkozatát, a Területi Választási Bizottság számú határozatát, amely a lakosok kifogásának helyt adva a Ve.61.. /3/bekezdése valamint 66.. / 2/bekezdése megsértését megállapítja.
 8 8 II.r.kérelmező felülvizsgálati kérelmében kérte a Területi Választási Bizottság határozatának megváltoztatását a Ve.84.. /7/bekezdés b./pontja alapján. Álláspontja szerint a Területi Választási Bizottság nem vizsgálta a sérelmet hozott határozatot megelőző eljárást, ezzel megsértette a Ve.81.. / 3/bekezdését. Ennek kapcsán utalt arra, hogy a Helyi Választási Bizottság 2010.október 5-én 13 órakor tartott jegyzőkönyvéből kiderül, hogy 8 igen szavazattal felterjeszti a kifogást a TVB-nek, majd később letárgyalja anélkül, hogy ezen döntését visszavonta volna, ezzel elvonta a TVB hatáskörét. Sérelmezte, hogy a Helyi Választási Bizottság számú határozatát úgy hozták meg, hogy arról jegyzőkönyv nem készült. A jegyzőkönyvnek megvannak a kötelező tartalmi elemei. A határozatnak benne kell lennie a jegyzőkönyvben, a kisebbségi véleményt is tartalmaznia kell. A választási eseményt megsemmisítő jegyzőkönyvből kiderül, hogy nem egyhangú volt a Helyi Választási Bizottság számú határozatának elfogadása, mert 5 igen és 3 nem szerepel benne. A jegyzőkönyvet a HVB összes tagjának alá kell írnia, aki a döntésben részt vett. Álláspontja szerint a TVB megvizsgálta volna a határozat meghozatala előtti eljárást, akkor megállapíthatta volna, hogy I.r.kérelmező a jogszabályok megsértésével nyújtotta be jogorvoslatát, így azt el kellett volna utasítani érdemi vizsgálat nélkül. Utalt a Ve.73.. /2/bekezdésére és /4/bekezdés a./pontjára, mely szerint a választási eredményt megállapító döntés ellen fellebbezést kell benyújtani, ami nyilvánvalóan nem azonos a kifogással. A fellebbezésnek tartalmaznia kell a fellebbezéssel támadott választási eredményt megállapító HVB határozat számát. Tudomása szerint a kifogás nem tartalmazott konkrét jogszabálysértés megjelölést és nem tartalmazta a kifogást tevő lakcímét sem. A HVB nem minősíthette volna át a kifogást fellebbezésnek, így azt a Ve.77.. /5/bekezdése illetve Ve.81.. /2/bekezdése alapján érdemi vizsgálat nélkül el kellett volna utasítania. Álláspontja szerint amennyiben a HVB határozata érdemi vizsgálatra alkalmas, akkor megítélése szerint a Ve.72.. /5/bekezdésébe ütközik. I-II.r. kérelmezők felülvizsgálati kérelme részben alapos: A Választási eljárásról szóló 1997.évi C. Törvény 77.. /1/bekezdése szerint: Kifogást a választásra irányadó jogszabály illetőleg a választás és a választási eljárás alapelveinek /3.. / megsértése /a továbbiakban együtt: jogszabálysértés / hivatkozással bárki benyújthat. A kifogást úgy kell benyújtani, hogy a legkésőbb a sérelmezett jogszabálysértés elkövetésétől számított két napon belül megérkezzen. /2/ bekezdés szerint: A kifogásnak tartalmaznia kell a./ a jogszabálysértés megjelölését, b./ a jogszabálysértés bizonyítékait,
 9 9 c./ d./ a kifogás benyújtójának nevét, lakcímét, és ha a lakcímétől eltér, postai értesítési címét, a kifogás benyújtójának választása szerint telefax számát vagy elektronikus levélcímét, illetőleg kézbesítési megbízottjának nevét és telefax számát, vagy elektronikus levélcímét. A Ve.78. -a állapítja meg a kifogás alapján hozandó határozatot. A 78.. /1/bekezdése szerint: Ha a választási bizottság a kifogásnak helyt ad, a./ megállapítja a jogszabálysértés tényét, b./ c./ a jogsértőt eltiltja a további jogszabálysértéstől, a választási eljárást vagy annak a jogorvoslattal érintett részét megsemmisíti és megismételteti. I.r.kérelmező iratok között elfekvő kifogásként előterjesztett beadványa tartalmilag megfelel a Ve. fent idézett 78. -ában foglalt feltételeknek, így az sem az előterjesztő megjelölése, sem tartalma alapján nem tekinthető fellebbezésnek. II.r.kérelmező sérelmezte, hogy a Területi Választási Bizottság nem vizsgálta az elsőfokú határozat meghozatalát megelőző eljárást. A Ve.81.. /3/bekezdése szerint: A fellebbezés alapján a fellebbezés elbírálására jogosult választási bizottság a sérelmezett határozatot, valamint az azt megelőző eljárást megvizsgálja. A Ve. fent idézett szakasza alapján megállapítható, hogy a Területi Választási Bizottság kötelezettsége csupán a fellebbezés korlátai közötti felülvizsgálatra terjed ki. Így erre történt hivatkozás hiányában nem követett el jogsértést TVB. akkor, amikor a felperes által felülvizsgálati kérelemben jelzett problémák vizsgálatára nem került sor. A II.r.kérelmező által hivatkozott úgynevezett eljárási szabálysértések a sérelmezett határozat érdemét nem érintik, annak jogszerűségét nem befolyásolják, így annak vizsgálatától a bíróság eltekintett. A bíróság tényként állapította meg a közigazgatási eljárás iratanyagánál lévő személyes nyilatkozata, fénymásolatban rendelkezésre álló személyi igazolványa, annak érvényességi bejegyzése, és a fénymásolatban rendelkezésre álló személyi igazolványa, annak érvényességi időpontja, az elsőfokú választási bizottság megkeresésére a KEK KH által megküldött határozat alapján három fő a -i választáson úgy vett részt, hogy személyi igazolványa a választás időpontjában már nem volt érvényes. Egyéb érvényes személyazonosításra alkalmas okmánnyal a lakcímigazoláson, illetve lakcímkártyán túl azonban nem rendelkezett. A közigazgatási eljárás iratanyagánál található szavazóköri 2010.október hó 3.napján kelt szavazóköri jegyzőkönyvből megállapítható, hogy öt személy került visszautasításra, akik a szavazáson nem vehettek részt, polgármester
 10 10 jelöltként négy személy indult, akik közül 286, míg I.r.kérelmező 283 érvényes szavazatot kapott. Összesen 626 szavazat leadására került sor, amelyből 6 szavazat volt érvénytelen. Az érintett érvénytelen személyi igazolvánnyal rendelkező személyek a visszautasítottak jegyzékén nem szerepeltek, ugyanakkor a névjegyzékben, mint a szavazáson részt vevő személyek szerepeltek. A bíróságnak a fenti tények alapján abban a kérdésben kellett állást foglalnia, hogy a Helyi Választási Bizottság által megállapított jogkövetkezmény helytálló-e a választás eredményének megsemmisítése tekintetében. E körben a bíróság az alábbiakat emeli ki: A Magyar Köztársaság Alkotmányáról szóló évi XX. törvény 70. (2) bekezdése szerint a Magyar Köztársaság területén lakóhellyel rendelkező minden nagykorú magyar állampolgárt és az Európai Unió más tagállamának a Magyar Köztársaság területén lakóhellyel rendelkező nagykorú állampolgárát megilleti az a jog, hogy a helyi önkormányzati képviselők és a polgármesterek választásán választható és - amennyiben a választás, illetve a népszavazás napján a Magyar Köztársaság területén tartózkodik - választó legyen, valamint helyi népszavazásban és népi kezdeményezésben részt vegyen. Polgármesterré és fővárosi főpolgármesterré magyar állampolgár választható. A választási eljárásról szóló évi C. törvény (Ve.) 13. (1) bekezdése szerint a névjegyzékbe fel kell venni azokat a választójoggal rendelkező személyeket, akiknek a lakóhelye (a továbbiakban: lakcím) a szavazókörben van. A Ve. 66. (1) bekezdése szerint a szavazóhelyiségben az a választópolgár szavazhat, aki a névjegyzékben szerepel. Ugyanezen (2) bekezdése értelmében a szavazatszámláló bizottság - a személyazonosság és a lakcím megállapítására alkalmas igazolvány alapján - megállapítja a szavazni kívánó személyazonosságát és azt, hogy szerepel-e a névjegyzékben. A fenti jogszabályi rendelkezések szerint szavazati joga az adott szavazókörben annak a magyar állampolgárnak van, akinek választójoga van és a névjegyzékben szerepel, valamint a szavazatszámláló bizottság megállapítja személyazonosságát az erre alkalmas igazolvány alapján. Amennyiben a választópolgár nem tudja személyazonosságát és lakcímét megfelelően igazolni, vagy nem szerepel a névjegyzékben, a szavazatszámláló bizottság a választópolgárt visszautasítja [Ve. 66. (4) bek.]. Abban az esetben pedig, ha a szavazatszámláló bizottság megállapítja, hogy az urnába olyan személy által leadott szavazólap került, aki az adott szavazókörben szavazati joggal nem rendelkezik, a Ve. 72. (5) bekezdése szerint a jelöltekre leadott érvényes szavazatok közül - a jogosulatlanul
 11 11 szavazók száma szerint - jelöltenként egyet-egyet érvénytelennek kell nyilvánítani. Ha tehát valamely oknál fogva olyan személy adja le szavazatát, akit a Ve. 66. (4) bekezdése alapján vissza kellett volna utasítani, a Ve. 72. (5) bekezdése szerinti jogkövetkezményeket kell alkalmazni, azonban erre a szavazatszámláló bizottság eljárása során jelen esetben nem került sor. A választási eredmény megsemmisítésére a Ve. 105/A... /2/bekezdés f./pontja alapján olyan jogsértés megállapítása esetén van mód, amely azt érdemben befolyásolja. Önmagában azonban az a tény, hogy a fent hivatkozott 3 fő a választáson úgy vett részt, hogy személyi igazolványa a választás időpontjában már nem volt érvényes, csupán a Ve.72.. /5/bekezdése szerinti jogkövetkezményt vonhatja maga után. A bíróság azonban azt is vizsgálta, hogy a rendelkezésre álló adatok alapján megállapítható-e olyan jogsértés, amely a választási eredményt érdemben befolyásolta. I.r.kérelmező e tekintetben a mozgóurnák igénybevételével kapcsolatos jogsértésre hivatkozott. A Ve.61.. /3/bekezdés első fordulata szerint a mozgásában gátolt választópolgár szavazásának lehetővé tétele érdekében kérésére a szavazatszámláló bizottság legalább két tagja, a szavazatszámláló bizottság illetékességi területén belül mozgóurnával felkeresi, és amennyiben igazolással kíván szavazni, a névjegyzékbe felveszi. A mozgóurnát a választópolgár írásban kérheti a Helyi Választási Iroda Vezetőjétől, illetőleg a szavazás napján a szavazatszámláló bizottságtól. Az iratok alapján a bíróság azt állapította meg, hogy több esetben mozgóurna iránti kérelem előterjesztésére egyazon személytől különböző időpontban és különböző aláírással került sor, illetőleg olyan mozgóurna kérelem érkezett a szavazatszámláló bizottsághoz, amely esetén a szavazásra jogosult ezzel ellentétes szóbeli nyilatkozatot tett és a szavazáson személyesen megjelent. Tényként állapítható meg az is, a névjegyzék és a mozgóurnát kérők nyilvántartása alapján, hogy egyazon személy esetén kétszeres szavazás leadására nem került sor. Egy esetben a szavazásra jogosult választópolgár úgy nyilatkozott, hogy nem kért urnás szavazást. Mindezen megállapított tények azonban a bíróság álláspontja szerint a Ve.3. -a szerinti alapelvi illetve a választás eredményére kiható jogszabálysértés megállapítására nem alkalmasak. Mivel a bíróság a választás eredményére kiható jogszabálysértést nem állapított meg, a választás eredményének megsemmisítésére jogszabályi lehetőség hiányában nem kerülhetett sor. A választás eredményére kiható jogszabálysértés hiányában, azonban arra figyelemmel, hogy három választópolgár a szavazás időpontjában érvénytelen személyi igazolvánnyal vett részt a választáson, a bíróság a Ve.84.. / 7/bekezdés b./pontja alapján a felülvizsgálati kérelemmel támadott határozatokat a Helyi Választási Bizottság határozatára is kiterjedően
 12 12 megváltoztatta a Ve.72.. /5/bekezdésében foglaltakra tekintettel, és az önkormányzati képviselőjelöltekre, valamint a polgármester jelöltekre leadott érvényes szavazatok számát jelöltenként hárommal csökkentette. Ezen végzéssel szemben a Ve.84.. /10/bekezdése alapján további jogorvoslatnak helye nincs. Miskolc, 2010.október 11.napján. dr. Bernáthné dr. Kádár Judit dr. Szilas Judit dr. Demjén Péter a tanács elnöke előadó bíró mb. bíró A kiadmány hiteléül: kiadó.-


type: wikipedia

text:
Miho Klaić (Dubrovnik, 19. kolovoza 1829. – Zadar, 3. siječnja 1896.), bio je hrvatski političar i jedan od vođa hrvatskog preporoda u Dalmaciji.
 Životopis
 Miho Klaić rodio se je 1829. godine u Dubrovniku, u obitelji oca Petra Klaića (1790. – 1861.) i majke Ane, rođ. Radinković (1794. – 1881.). Doktorirao je arhitekturu u Padovi. Kao član Narodne stranke bio je zastupnik u Dalmatinskom saboru i član Zemaljskog odbora. Jedan je od osnivača te predsjednik Matice dalmatinske i narodnjačkoga glasila Il Nazionale.
 Unatoč progonima austrijske vlasti, cijeloga života borio se za uvođenje hrvatskoga jezika u školstvo i upravu te zahtijevao stvarno upravno sjedinjenje Kraljevine Dalmacije s Kraljevinama Hrvatskom i Slavonijom.
 Miho Klaić je mnogo pridonio izgradnji novih bolnica u Zadru (1882.), Šibeniku (1883.) i Dubrovniku (1888.).
 Obitelj
 Sa suprugom Anom Marijom (rođ. Baša) imao je dvojicu sinova, Petra (1862. – 1910.), pravnika i zastupnika u Dalmatinskom saboru, i mlađeg sina Ljubu (1871. – 1935.) koji je bio poznati kirurg u Zadru i Splitu, a krsni kum bio mu je Josip Juraj Strossmayer, i kćer Anu. Miho Klaić bio je punac poznatom liječniku i voditelju dubrovačke i zadarske bolnice, dr Emanuelu Luxardu (1848. – 1905.), osobi talijanskog podrijetla koja je podupirala hrvatski narodni preporod.
 Izvori
 Hrvatski narodni preporod
 Hrvatski političari do 1918.
 Životopisi, Dubrovnik
 Hrvatski arhitekti
 Životopisi, Dalmacija


type: legislation

jurisdiction: US

text:
 113 S1859 PCS:
 U.S. Senate
 2013-12-20
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 IICalendar No. 287113th CONGRESS1st SessionS. 1859IN THE SENATE OF THE UNITED STATESDecember 19, 2013Mr. Reid introduced the following billDecember 20 (legislative day, December 19), 2013 Read the first timeDecember 20, 2013Read the second time and placed on the calendarA BILLTo amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.1.Short title, etc(a)Short titleThis Act may be cited as the Tax Extenders Act of 2013.(b)Amendment of 1986 CodeExcept as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.(c)Table of contentsThe table of contents for this Act is as follows:Sec. 1. Short title, etc.TITLE I—Individual tax extendersSubtitle A—Extensions relating to certain health coverageSec. 101. Health care tax credit.Sec. 102. TAA pre-certification rule for purposes of determining whether there is a 63-day lapse in creditable coverage.Sec. 103. Extension of COBRA benefits for certain TAA-eligible individuals and PBGC recipients.Subtitle B—General extensionsSec. 111. Extension of deduction for certain expenses of elementary and secondary school teachers.Sec. 112. Extension of exclusion from gross income of discharge of qualified principal residence indebtedness.Sec. 113. Extension of parity for exclusion from income for employer-provided mass transit and parking benefits.Sec. 114. Extension of mortgage insurance premiums treated as qualified residence interest.Sec. 115. Extension of deduction of State and local general sales taxes.Sec. 116. Extension of special rule for contributions of capital gain real property made for conservation purposes.Sec. 117. Extension of above-the-line deduction for qualified tuition and related expenses.Sec. 118. Extension of tax-free distributions from individual retirement plans for charitable purposes.TITLE II—Business tax extendersSec. 201. Extension of research credit.Sec. 202. Extension of temporary minimum low-income tax credit rate for non-federally subsidized new buildings.Sec. 203. Extension of housing allowance exclusion for determining area median gross income for qualified residential rental project exempt facility bonds.Sec. 204. Extension of Indian employment tax credit.Sec. 205. Extension of new markets tax credit.Sec. 206. Extension of railroad track maintenance credit.Sec. 207. Extension of mine rescue team training credit.Sec. 208. Extension of employer wage credit for employees who are active duty members of the uniformed services.Sec. 209. Extension of work opportunity tax credit.Sec. 210. Extension of qualified zone academy bonds.Sec. 211. Extension of classification of certain race horses as 3-year property.Sec. 212. Extension of 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements.Sec. 213. Extension of 7-year recovery period for motorsports entertainment complexes.Sec. 214. Extension of accelerated depreciation for business property on an Indian reservation.Sec. 215. Extension of bonus depreciation.Sec. 216. Extension of enhanced charitable deduction for contributions of food inventory.Sec. 217. Extension of increased expensing limitations and treatment of certain real property as section 179 property.Sec. 218. Extension of election to expense mine safety equipment.Sec. 219. Extension of special expensing rules for certain film and television productions.Sec. 220. Extension of deduction allowable with respect to income attributable to domestic production activities in Puerto Rico.Sec. 221. Extension of modification of tax treatment of certain payments to controlling exempt organizations.Sec. 222. Extension of treatment of certain dividends of regulated investment companies.Sec. 223. Extension of RIC qualified investment entity treatment under FIRPTA.Sec. 224. Extension of subpart F exception for active financing income.Sec. 225. Extension of look-thru treatment of payments between related controlled foreign corporations under foreign personal holding company rules.Sec. 226. Extension of temporary exclusion of 100 percent of gain on certain small business stock.Sec. 227. Extension of basis adjustment to stock of S corporations making charitable contributions of property.Sec. 228. Extension of reduction in S-corporation recognition period for built-in gains tax.Sec. 229. Extension of empowerment zone tax incentives.Sec. 230. Extension of temporary increase in limit on cover over of rum excise taxes to Puerto Rico and the Virgin Islands.Sec. 231. Extension of American Samoa economic development credit.TITLE III—Energy tax extendersSec. 301. Extension of credit for energy-efficient existing homes.Sec. 302. Extension of credit for alternative fuel vehicle refueling property.Sec. 303. Extension of credit for 2- or 3-wheeled plug-in electric vehicles.Sec. 304. Extension of second generation biofuel producer credit.Sec. 305. Extension of incentives for biodiesel and renewable diesel.Sec. 306. Extension of production credit for Indian coal facilities placed in service before 2009.Sec. 307. Extension of credits with respect to facilities producing energy from certain renewable resources.Sec. 308. Extension of credit for energy-efficient new homes.Sec. 309. Extension of credits for energy-efficient appliances.Sec. 310. Extension of special allowance for second generation biofuel plant property.Sec. 311. Extension of placed in service date for election to expense certain refineries.Sec. 312. Extension of energy efficient commercial buildings deduction.Sec. 313. Extension of special rule for sales or dispositions to implement FERC or State electric restructuring policy for qualified electric utilities.Sec. 314. Extension of alternative fuels excise tax credits.Sec. 315. Extension of alternative fuels excise tax credits relating to liquefied hydrogen.IIndividual tax extendersAExtensions relating to certain health coverage101.Health care tax credit(a)In generalSubparagraph (B) of section 35(b)(1) is amended by striking January 1, 2014 and inserting January 1, 2015.(b)Effective dateThe amendment made by this section shall apply to coverage months beginning after December 31, 2013.102.TAA pre-certification rule for purposes of determining whether there is a 63-day lapse in creditable coverage(a)In generalThe following provisions are each amended by striking January 1, 2014 and inserting January 1, 2015:(1)Section 9801(c)(2)(D).(2)Section 701(c)(2)(C) of the Employee Retirement Income Security Act of 1974.(3)Section 2701(c)(2)(C) of the Public Health Service Act (as in effect for plan years beginning before January 1, 2014).(4)Section 2704(c)(2)(C) of the Public Health Service Act (as in effect for plan years beginning on or after January 1, 2014).(b)Effective dateThe amendments made by this section shall apply to plan years beginning after December 31, 2013.103.Extension of COBRA benefits for certain TAA-eligible individuals and PBGC recipients(a)In generalThe following provisions are each amended by striking January 1, 2014 and inserting January 1, 2015:(1)Section 4980B(f)(2)(B)(i)(V).(2)Section 4980B(f)(2)(B)(i)(VI).(3)Section 602(2)(A)(v) of the Employee Retirement Income Security Act of 1974.(4)Section 602(2)(A)(vi) of such Act.(5)Section 2202(2)(A)(iv) of the Public Health Service Act.(b)Effective dateThe amendments made by this section shall apply to periods of coverage which would (without regard to the amendments made by this section) end on or after December 31, 2013.BGeneral extensions111.Extension of deduction for certain expenses of elementary and secondary school teachers(a)In generalSubparagraph (D) of section 62(a)(2) is amended by striking or 2013 and inserting 2013, or 2014.(b)Effective dateThe amendment made by this section shall apply to taxable years beginning after December 31, 2013.112.Extension of exclusion from gross income of discharge of qualified principal residence indebtedness(a)In generalSubparagraph (E) of section 108(a)(1) is amended by striking January 1, 2014 and inserting January 1, 2015.(b)Effective dateThe amendment made by this section shall apply to indebtedness discharged after December 31, 2013.113.Extension of parity for exclusion from income for employer-provided mass transit and parking benefits(a)In generalParagraph (2) of section 132(f) is amended by striking January 1, 2014 and inserting January 1, 2015.(b)Effective dateThe amendment made by this section shall apply to months after December 31, 2013.114.Extension of mortgage insurance premiums treated as qualified residence interest(a)In generalSubclause (I) of section 163(h)(3)(E)(iv) is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendments made by this section shall apply to amounts paid or accrued after December 31, 2013.115.Extension of deduction of State and local general sales taxes(a)In generalSubparagraph (I) of section 164(b)(5) is amended by striking January 1, 2014 and inserting January 1, 2015.(b)Effective dateThe amendment made by this section shall apply to taxable years beginning after December 31, 2013.116.Extension of special rule for contributions of capital gain real property made for conservation purposes(a)In generalClause (vi) of section 170(b)(1)(E) is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Contributions by certain corporate farmers and ranchersClause (iii) of section 170(b)(2)(B) is amended by striking December 31, 2013 and inserting December 31, 2014.(c)Effective dateThe amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2013.117.Extension of above-the-line deduction for qualified tuition and related expenses(a)In generalSubsection (e) of section 222 is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendment made by this section shall apply to taxable years beginning after December 31, 2013.118.Extension of tax-free distributions from individual retirement plans for charitable purposes(a)In generalSubparagraph (F) of section 408(d)(8) is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendment made by this section shall apply to distributions made in taxable years beginning after December 31, 2013.IIBusiness tax extenders201.Extension of research credit(a)In generalSubparagraph (B) of section 41(h)(1) is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Conforming amendmentSubparagraph (D) of section 45C(b)(1) is amended by striking December 31, 2013 and inserting December 31, 2014.(c)Effective dateThe amendments made by this section shall apply to amounts paid or incurred after December 31, 2013.202.Extension of temporary minimum low-income tax credit rate for non-federally subsidized new buildings(a)In generalSubparagraph (A) of section 42(b)(2) is amended by striking before January 1, 2014 and inserting before January 1, 2015.(b)Effective dateThe amendment made by this section shall take effect on January 1, 2014.203.Extension of housing allowance exclusion for determining area median gross income for qualified residential rental project exempt facility bonds(a)In generalSubsection (b) of section 3005 of the Housing Assistance Tax Act of 2008 is amended by striking January 1, 2014 each place it appears and inserting January 1, 2015.(b)Effective dateThe amendment made by this section shall take effect as if included in the enactment of section 3005 of the Housing Assistance Tax Act of 2008.204.Extension of Indian employment tax credit(a)In generalSubsection (f) of section 45A is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendment made by this section shall apply to taxable years beginning after December 31, 2013.205.Extension of new markets tax credit(a)In generalSubparagraph (G) of section 45D(f)(1) is amended by striking and 2013 and inserting 2013, and 2014.(b)Carryover of unused limitationParagraph (3) of section 45D(f) is amended by striking 2018 and inserting 2019.(c)Effective dateThe amendments made by this section shall apply to calendar years beginning after December 31, 2013.206.Extension of railroad track maintenance credit(a)In generalSubsection (f) of section 45G is amended by striking January 1, 2014 and inserting January 1, 2015.(b)Effective dateThe amendment made by this section shall apply to expenditures paid or incurred in taxable years beginning after December 31, 2013.207.Extension of mine rescue team training credit(a)In generalSubsection (e) of section 45N is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendment made by this section shall apply to taxable years beginning after December 31, 2013.208.Extension of employer wage credit for employees who are active duty members of the uniformed services(a)In generalSubsection (f) of section 45P is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendment made by this section shall apply to payments made after December 31, 2013.209.Extension of work opportunity tax credit(a)In generalSubparagraph (B) of section 51(c)(4) is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendment made by this section shall apply to individuals who begin work for the employer after December 31, 2013.210.Extension of qualified zone academy bonds(a)Extension(1)In generalParagraph (1) of section 54E(c) is amended by striking and 2013 and inserting 2013, and 2014.(2)Effective dateThe amendment made by this subsection shall apply to obligations issued after December 31, 2013.(b)Technical correction and conforming amendment(1)In generalClause (iii) of section 6431(f)(3)(A) is amended—(A)by striking 2011 and inserting years after 2010, and(B)by striking of such allocation and inserting of any such allocation.(2)Effective dateThe amendments made by this subsection shall take effect as if included in section 310 of the American Taxpayer Relief Act of 2012.211.Extension of classification of certain race horses as 3-year property(a)In generalClause (i) of section 168(e)(3)(A) is amended—(1)by striking January 1, 2014 in subclause (I) and inserting January 1, 2015, and(2)by striking December 31, 2013 in subclause (II) and inserting December 31, 2014.(b)Effective dateThe amendments made by this section shall apply to property placed in service after December 31, 2013.212.Extension of 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements(a)In generalClauses (iv), (v), and (ix) of section 168(e)(3)(E) are each amended by striking January 1, 2014 and inserting January 1, 2015.(b)Effective dateThe amendments made by this section shall apply to property placed in service after December 31, 2013.213.Extension of 7-year recovery period for motorsports entertainment complexes(a)In generalSubparagraph (D) of section 168(i)(15) is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendment made by this section shall apply to property placed in service after December 31, 2013.214.Extension of accelerated depreciation for business property on an Indian reservation(a)In generalParagraph (8) of section 168(j) is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendment made by this section shall apply to property placed in service after December 31, 2013.215.Extension of bonus depreciation(a)In generalParagraph (2) of section 168(k) is amended—(1)by striking January 1, 2015 in subparagraph (A)(iv) and inserting January 1, 2016, and(2)by striking January 1, 2014 each place it appears and inserting January 1, 2015.(b)Special rule for Federal long-Term contractsClause (ii) of section 460(c)(6)(B) is amended by striking January 1, 2014 (January 1, 2015 and inserting January 1, 2015 (January 1, 2016.(c)Extension of election To accelerate the AMT credit in lieu of bonus depreciation(1)In generalSubclause (II) of section 168(k)(4)(D)(iii) is amended by striking 2014 and inserting 2015.(2)Round 4
 extension propertyParagraph (4) of section 168(k) is amended by
 adding at the end the following new subparagraph:(K)Special rules
 for round 4 extension property(i)In
 generalIn the case of round 4 extension property, this paragraph
 shall be applied without regard to—(I)the limitation
 described in subparagraph (B)(i) thereof, and(II)the business
 credit increase amount under subparagraph (E)(iii) thereof.(ii)Taxpayers
 previously electing accelerationIn the case of a taxpayer who
 made the election under subparagraph (A) for its first taxable year ending
 after March 31, 2008, a taxpayer who made the election under subparagraph
 (H)(ii) for its first taxable year ending after December 31, 2008, a
 taxpayer who made the election under subparagraph (I)(iii) for its first
 taxable year ending after December 31, 2010, or a taxpayer who made the election under subparagraph (J)(iii) for its first taxable year ending after December 31, 2012—(I)the taxpayer may
 elect not to have this paragraph apply to round 4 extension property,
 but(II)if the taxpayer
 does not make the election under subclause (I), in applying this paragraph to
 the taxpayer the bonus depreciation amount, maximum amount, and maximum
 increase amount shall be computed and applied to eligible qualified property
 which is round 4 extension property.The amounts described in subclause (II)
 shall be computed separately from any amounts computed with respect to eligible
 qualified property which is not round 4 extension property.(iii)Taxpayers not
 previously electing accelerationIn the case of a taxpayer who
 neither made the election under subparagraph (A) for its first taxable year
 ending after March 31, 2008, nor made the election under subparagraph (H)(ii)
 for its first taxable year ending after December 31, 2008, nor made the
 election under subparagraph (I)(iii) for its first taxable year ending after
 December 31, 2010, nor made the election under subparagraph (J)(iii) for its first taxable year ending after December 31, 2012—(I)the taxpayer may
 elect to have this paragraph apply to its first taxable year ending after
 December 31, 2013, and each subsequent taxable year, and(II)if the taxpayer
 makes the election under subclause (I), this paragraph shall only apply to
 eligible qualified property which is round 4 extension property.(iv)Round 4
 extension propertyFor purposes of this subparagraph, the term
 round 4 extension property means property which is eligible
 qualified property solely by reason of the extension of the application of the
 special allowance under paragraph (1) pursuant to the amendments made by
 section 215(a) of the Tax Extenders Act of 2013 (and the application of such extension to this paragraph
 pursuant to the amendment made by section 215(c) of such
 Act)..(d)Conforming amendments(1)The heading for subsection (k) of section 168 is amended by striking January 1, 2014 and inserting January 1, 2015.(2)The heading for clause (ii) of section 168(k)(2)(B) is amended by striking pre-January 1, 2014 and inserting pre-January 1, 2015.(3)Subparagraph (C) of section 168(n)(2) is amended by striking January 1, 2014 and inserting January 1, 2015.(4)Subparagraph (D) of section 1400L(b)(2) is amended by striking January 1, 2014 and inserting January 1, 2015.(5)Subparagraph (B) of section 1400N(d)(3) is amended by striking January 1, 2014 and inserting January 1, 2015.(e)Effective dateThe amendments made by this section shall apply to property placed in service after December 31, 2013, in taxable years ending after such date.216.Extension of enhanced charitable deduction for contributions of food inventory(a)In generalClause (iv) of section 170(e)(3)(C) is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendment made by this section shall apply to contributions made after December 31, 2013.217.Extension of increased expensing limitations and treatment of certain real property as section 179 property(a)In general(1)Dollar limitationSection 179(b)(1) is amended—(A)by striking or 2013 in subparagraph (B) and inserting 2013, or 2014, and(B)by striking 2013 in subparagraph (C) and inserting 2014.(2)Reduction in limitationSection 179(b)(2) is amended—(A)by striking or 2013 in subparagraph (B) and inserting 2013, or 2014, and(B)by striking 2013 in subparagraph (C) and inserting 2014.(b)Computer softwareSection 179(d)(1)(A)(ii) is amended by striking 2014 and inserting 2015.(c)ElectionSection 179(c)(2) is amended by striking 2014 and inserting 2015.(d)Special rules for treatment of qualified real property(1)In generalSection 179(f)(1) is amended by striking or 2013 and inserting 2013, or 2014.(2)Carryover limitation(A)In generalSection 179(f)(4) is amended by striking 2013 each place it appears and inserting 2014.(B)Conforming amendmentThe heading of subparagraph (C) of section 179(f)(4) is amended by striking 2011 and 2012 and inserting 2011, 2012, and 2013.(e)Effective dateThe amendments made by this section shall apply to taxable years beginning after December 31, 2013.218.Extension of election to expense mine safety equipment(a)In generalSubsection (g) of section 179E is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendment made by this section shall apply to property placed in service after December 31, 2013.219.Extension of special expensing rules for certain film and television productions(a)In generalSubsection (f) of section 181 is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendment made by this section shall apply to productions commencing after December 31, 2013.220.Extension of deduction allowable with respect to income attributable to domestic production activities in Puerto Rico(a)In generalSubparagraph (C) of section 199(d)(8) is amended—(1)by striking first 8 taxable years and inserting first 9 taxable years, and(2)by striking January 1, 2014 and inserting January 1, 2015.(b)Effective dateThe amendments made by this section shall apply to taxable years beginning after December 31, 2013.221.Extension of modification of tax treatment of certain payments to controlling exempt organizations(a)In generalClause (iv) of section 512(b)(13)(E) is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendment made by this section shall apply to payments received or accrued after December 31, 2013.222.Extension of treatment of certain dividends of regulated investment companies(a)In generalParagraphs (1)(C)(v) and (2)(C)(v) of section 871(k) are each amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendments made by this section shall apply to taxable years beginning after December 31, 2013.223.Extension of RIC qualified investment entity treatment under FIRPTA(a)In generalClause (ii) of section 897(h)(4)(A) is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendment made by this section shall take effect on January 1, 2014.224.Extension of subpart F exception for active financing income(a)Exempt insurance incomeParagraph (10) of section 953(e) is amended—(1)by striking January 1, 2014 and inserting January 1, 2015, and(2)by striking December 31, 2013 and inserting December 31, 2014.(b)Special rule for income derived in the active conduct of banking, financing, or similar businessesParagraph (9) of section 954(h) is amended by striking January 1, 2014 and inserting January 1, 2015.(c)Effective dateThe amendments made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2013, and to taxable years of United States shareholders with or within which any such taxable year of such foreign corporation ends.225.Extension of look-thru treatment of payments between related controlled foreign corporations under foreign personal holding company rules(a)In generalSubparagraph (C) of section 954(c)(6) is amended by striking January 1, 2014 and inserting January 1, 2015.(b)Effective dateThe amendment made by this section shall apply to taxable years of foreign corporations beginning after December 31, 2013, and to taxable years of United States shareholders with or within which such taxable years of foreign corporations end.226.Extension of temporary exclusion of 100 percent of gain on certain small business stock(a)In generalParagraph (4) of section 1202(a) is amended—(1)by striking January 1, 2014 and inserting January 1, 2015, and(2)by striking and 2013 in the heading and inserting 2013, and 2014.(b)Effective dateThe amendments made by this section shall apply to stock acquired after December 31, 2013.227.Extension of basis adjustment to stock of S corporations making charitable contributions of property(a)In generalParagraph (2) of section 1367(a) is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendment made by this section shall apply to contributions made in taxable years beginning after December 31, 2013.228.Extension of reduction in S-corporation recognition period for built-in gains tax(a)In generalSubparagraph (C) of section 1374(d)(7) is amended—(1)by striking 2012 or 2013 and inserting 2012, 2013, or 2014, and(2)by striking 2012 and 2013 in the heading and inserting 2012, 2013, and 2014.(b)Effective dateThe amendments made by this section shall apply to taxable years beginning after December 31, 2013.229.Extension of empowerment zone tax incentives(a)In generalClause (i) of section 1391(d)(1)(A) is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Treatment of certain termination dates specified in nominationsIn the case of a designation of an empowerment zone the nomination for which included a termination date which is contemporaneous with the date specified in subparagraph (A)(i) of section 1391(d)(1) of the Internal Revenue Code of 1986 (as in effect before the enactment of this Act), subparagraph (B) of such section shall not apply with respect to such designation if, after the date of the enactment of this section, the entity which made such nomination amends the nomination to provide for a new termination date in such manner as the Secretary of the Treasury (or the Secretary’s designee) may provide.(c)Effective dateThe amendment made by this section shall apply to periods after December 31, 2013.230.Extension of temporary increase in limit on cover over of rum excise taxes to Puerto Rico and the Virgin Islands(a)In generalParagraph (1) of section 7652(f) is amended by striking January 1, 2014 and inserting January 1, 2015.(b)Effective dateThe amendment made by this section shall apply to distilled spirits brought into the United States after December 31, 2013.231.Extension of American Samoa economic development credit(a)In generalSubsection (d) of section 119 of division A of the Tax Relief and Health Care Act of 2006 is amended—(1)by striking January 1, 2014 each place it appears and inserting January 1, 2015,(2)by striking first 8 taxable years in paragraph (1) and inserting first 9 taxable years, and(3)by striking first 2 taxable years in paragraph (2) and inserting first 3 taxable years.(b)Effective dateThe amendments made by this section shall apply to taxable years beginning after December 31, 2013.IIIEnergy tax extenders301.Extension of credit for energy-efficient existing homes(a)In generalParagraph (2) of section 25C(g) is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendment made by this section shall apply to property placed in service after December 31, 2013.302.Extension of credit for alternative fuel vehicle refueling property(a)In generalSubsection (g) of section 30C is amended by striking placed in service and all that follows and inserting placed in service after December 31, 2014..(b)Effective dateThe amendment made by this section shall apply to property placed in service after December 31, 2013.303.Extension of credit for 2- or 3-wheeled plug-in electric vehicles(a)In generalSubparagraph (E) of section 30D(g)(3) is amended by striking January 1, 2014 and inserting January 1, 2015.(b)Effective dateThe amendments made by this section shall apply to vehicles acquired after December 31, 2013.304.Extension of second generation biofuel producer credit(a)In generalClause (i) of section 40(b)(6)(J) is amended by striking January 1, 2014 and inserting January 1, 2015.(b)Effective dateThe amendment made by this subsection shall apply to fuel sold or used after December 31, 2013.305.Extension of incentives for biodiesel and renewable diesel(a)Credits for biodiesel and renewable diesel used as fuelSubsection (g) of section 40A is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Excise tax credits and outlay payments for biodiesel and renewable diesel fuel mixtures(1)Paragraph (6) of section 6426(c) is amended by striking December 31, 2013 and inserting December 31, 2014.(2)Subparagraph (B) of section 6427(e)(6) is amended by striking December 31, 2013 and inserting December 31, 2014.(c)Effective dateThe amendments made by this section shall apply to fuel sold or used after December 31, 2013.306.Extension of production credit for Indian coal facilities placed in service before 2009(a)In generalSubparagraph (A) of section 45(e)(10) is amended by striking 8-year period each place it appears and inserting 9-year period.(b)Effective dateThe amendment made by this section shall apply to coal produced after December 31, 2013.307.Extension of credits with respect to facilities producing energy from certain renewable resources(a)In generalThe following provisions of section 45(d) are each amended by striking January 1, 2014 each place it appears and inserting January 1, 2015:(1)Paragraph (1).(2)Paragraph (2)(A).(3)Paragraph (3)(A).(4)Paragraph (4)(B).(5)Paragraph (6).(6)Paragraph (7).(7)Paragraph (9).(8)Paragraph (11)(B).(b)Extension of election to treat qualified facilities as energy propertyClause (ii) of section 48(a)(5)(C) is amended by striking January 1, 2014 and inserting January 1, 2015.(c)Effective datesThe amendments made by this section shall take effect on January 1, 2014.308.Extension of credit for energy-efficient new homes(a)In generalSubsection (g) of section 45L is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendments made by this section shall apply to homes acquired after December 31, 2013.309.Extension of credits for energy-efficient appliances(a)In generalSubsection (b) of section 45M is amended by striking or 2013 each place it appears in paragraphs (1)(E), (2)(F), and (3)(F) and inserting 2013, or 2014.(b)Effective dateThe amendments made by this section shall apply to appliances produced after December 31, 2013.310.Extension of special allowance for second generation biofuel plant property(a)In generalSubparagraph (D) of section 168(l)(2) is amended by striking January 1, 2014 and inserting January 1, 2015.(b)Effective dateThe amendment made by this section shall apply to property placed in service after December 31, 2013.311.Extension of placed in service date for election to expense certain refineries(a)In generalSubparagraph (B) of section 179C(c)(1) is amended by striking January 1, 2014 and inserting January 1, 2015.(b)Effective dateThe amendment made by this section shall apply to property placed in service after December 31, 2013.312.Extension of energy efficient commercial buildings deduction(a)In generalSubsection (h) of section 179D is amended by striking December 31, 2013 and inserting December 31, 2014.(b)Effective dateThe amendment made by this section shall apply to property placed in service after December 31, 2013.313.Extension of special rule for sales or dispositions to implement FERC or State electric restructuring policy for qualified electric utilities(a)In generalParagraph (3) of section 451(i) is amended by striking January 1, 2014 and inserting January 1, 2015.(b)Effective dateThe amendment made by this section shall apply to dispositions after December 31, 2013.314.Extension of alternative fuels excise tax credits(a)In generalSections 6426(d)(5) and 6426(e)(3) are each amended by striking December 31, 2013 and inserting December 31, 2014.(b)Outlay payments for alternative fuelsSubparagraph (C) of section 6427(e)(6) is amended by striking December 31, 2013 and inserting December 31, 2014.(c)Effective dateThe amendments made by this section shall apply to fuel sold or used after December 31, 2013.315.Extension of alternative fuels excise tax credits relating to liquefied hydrogen(a)In generalSections 6426(d)(5) and 6426(e)(3), as amended by this Act, are each amended by striking 2014 (September 30, 2014 in the case of any sale or use involving liquefied hydrogen) and inserting 2014.(b)Outlay payments for alternative fuelsParagraph (6) of section 6427(e) is amended—(1)by striking except as provided in subparagraph (D), any in subparagraph (C), as amended by this Act, and inserting any, and(2)by striking subparagraph (D) and redesignating subparagraph (E) as subparagraph (D).(c)Effective dateThe amendments made by this section shall apply to fuels sold or used after September 30, 2014.December 20, 2013Read the second time and placed on the calendar