Subject Income tax deductions | Current

StatusStateBillSummary/TitleLast Actionsort icon
Engross
50%
USHB4719Fighting Hunger Incentive Act of 2014 - Amends the Internal Revenue Code to: (1) make permanent the tax deduction for charitable contributions of food inventory, (2) increase from 10% to 15% of taxpayer aggregate net income the amount of deductible f...
[Detail][Text]
2014-07-23
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 477.
Intro
25%
USHB4777Health Savings Act of 2014 - Amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: (1) allow an additional tax deduction for amounts paid to the HSA of a taxpayer's child or grandchild; (2) allow a rollover of HSA fund...
[Detail][Text]
2014-07-21
Engross
50%
USHB4718Amends the Internal Revenue Code to make permanent the additional 50% depreciation allowance (bonus depreciation) for qualified property placed in service after December 31, 2013. Modifies the definition of "qualified property" to include q...
[Detail][Text]
2014-07-15
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 465.
Intro
25%
USHB2807Conservation Easement Incentive Act of 2013 - Amends the Internal Revenue Code to make permanent the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes.
[Detail][Text]
2014-06-26
Placed on the Union Calendar, Calendar No. 367.
Intro
25%
USHB3134Charitable Giving Extension Act - Amends the Internal Revenue Code to allow an individual taxpayer who makes a tax deductible charitable contribution after the close of a taxable year, but not later than the due date of such taxpayer's tax return for...
[Detail][Text]
2014-06-26
Placed on the Union Calendar, Calendar No. 368.
Intro
25%
USHB4900Helping Veterans Save for Health Care Act of 2014
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2014-06-19
Intro
25%
USSB2492Charity Care Expansion Act of 2014
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2014-06-18
Intro
25%
USSB2488Working Parents Home Office Act
[Detail][Text]
2014-06-18
Intro
25%
USHB4878Facilitating Investments in Local Markets Act or the FILM Act - Amends the Internal Revenue Code, with respect to the expensing of the costs of qualified film and television productions, to: (1) extend through 2015 provisions allowing such expensing,...
[Detail][Text]
2014-06-17
Engross
50%
USHB4457America's Small Business Tax Relief Act of 2014 - Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $500,000 expensing allowance for such property, (2) th...
[Detail][Text]
2014-06-17
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 434.
Intro
25%
USHB3939Invest in United States Act of 2014 - Title I: American Infrastructure Financing Authority - Establishes the American Infrastructure Financing Authority (AIFA) as a wholly-owned government corporation that shall provide direct loans and loan guarante...
[Detail][Text]
2014-06-13
Intro
25%
USHB4582Bank on Students Emergency Loan Refinancing Act - Amends title IV (Student Assistance) of the Higher Education Act of 1965 to direct the Secretary of Education to establish a program to refinance the unpaid principal, accrued unpaid interest, and lat...
[Detail][Text]
2014-06-13
Intro
25%
USHB4855Amends the Internal Revenue Code to exempt from the definition of "passive activity," for purposes of the passive loss tax rules, any qualified research activity carried on by a high technology research small business pass-thru entity. Defines "high ...
[Detail][Text]
2014-06-12
Intro
25%
USHB4845Amends the Internal Revenue Code to make permanent the tax deduction for mortgage insurance premiums.
[Detail][Text]
2014-06-11
Intro
25%
USSB2432Bank on Students Emergency Loan Refinancing Act - Amends title IV (Student Assistance) of the Higher Education Act of 1965 to direct the Secretary of Education to establish a program to refinance the unpaid principal, accrued unpaid interest, and lat...
[Detail][Text]
2014-06-11
Motion by Senator Reid to reconsider the vote by which cloture was not invoked on the motion to proceed to the measure (Record Vote No. 185) entered in Senate. (consideration: CR S3557)
Intro
25%
USHB4837Promotion and Expansion of Private Employee Ownership Act of 2014 - Amends the Internal Revenue Code to: (1) extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securiti...
[Detail][Text]
2014-06-11
Intro
25%
USHB4822Accelerate Our Manufacturers Act
[Detail][Text]
2014-06-10
Intro
25%
USHB4819Jobs Investment Act of 2014
[Detail][Text]
2014-06-09
Intro
25%
USSB2292Bank on Students Emergency Loan Refinancing Act - Amends title IV (Student Assistance) of the Higher Education Act of 1965 to direct the Secretary of Education to establish a program to refinance the unpaid principal, accrued unpaid interest, and lat...
[Detail][Text]
2014-06-04
Committee on Banking, Housing, and Urban Affairs Subcommittee on Financial Institutions and Consumer Protection. Hearings held.
Intro
25%
USHB4789Amends the Internal Revenue Code to make permanent the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.
[Detail][Text]
2014-05-30
Intro
25%
USHB4699Indian Country Economic Revitalization Act of 2014 - Amends the Native American Business Development, Trade Promotion, and Tourism Act of 2000 to direct the Secretary of Commerce, within one year of this Act's enactment and every three years thereaft...
[Detail][Text]
2014-05-30
Intro
25%
USHB4753Investing to Modernize the Production of American Clean Energy and Technology Act of 2014 or the IMPACT Act of 2014 - Amends the Internal Revenue Code, with respect to alternative and renewable energy tax provisions, to: (1) extend through 2023 the p...
[Detail][Text]
2014-05-28
Intro
25%
USHB4743Bonus Depreciation Extension Act of 2014 - Amends the Internal Revenue Code to extend: (1) through 2015, the additional 50% depreciation allowance (bonus depreciation) for business property (through 2016, for property having longer production periods...
[Detail][Text]
2014-05-23
Intro
25%
USHB4721Amends the Internal Revenue Code to allow Alaska Native Corporations an increased tax deduction for donations of conservation easements related to lands conveyed under the Alaska Native Claims Settlement Act. Permits a 15-year carryover of contributi...
[Detail][Text]
2014-05-22
Intro
25%
USSB2388Energy-Efficient Cool Roof Jobs Act - Amends the Internal Revenue Code to classify any qualified energy-efficient cool roof replacement property as 20-year property for depreciation purposes. Defines "qualified energy-efficient cool roof replacement ...
[Detail][Text]
2014-05-22
Intro
25%
USHB4740Roofing Efficiency Jobs Act of 2014 - Amends the Internal Revenue Code to classify any qualified energy-efficient cool roof replacement property as 20-year property for depreciation purposes. Defines "qualified energy-efficient cool roof replacement ...
[Detail][Text]
2014-05-22
Intro
25%
USHB4700Amends the Internal Revenue Code to increase the limitation on the tax deduction for interest paid on qualified education loans to $5,000 in a taxable year and provide for an annual inflation adjustment to that amount for taxable years beginning afte...
[Detail][Text]
2014-05-21
Intro
25%
USSB2366Stop Child Summer Hunger Act of 2014 - Amends the Richard B. Russell National School Lunch Act to require the Secretary of Agriculture to establish a program providing eligible households with summer Electronic Benefits Transfer (EBT) cards that give...
[Detail][Text]
2014-05-21
Intro
25%
USHB4682Veterans TRICARE Choice Act - Allows an individual who is eligible to participate in the TRICARE program (a Department of Defense [DOD] managed health care program) to: (1) elect to be ineligible to enroll in such program, (2) make tax deductible con...
[Detail][Text]
2014-05-20
Intro
25%
USSB2342Stop Subsidizing Childhood Obesity Act - Amends the Internal Revenue Code to deny a tax deduction for any business expenses: (1) for advertising or marketing primarily directed at children (defined as individuals under the age of 14) to promote the c...
[Detail][Text]
2014-05-15
Intro
25%
USSB2260Expiring Provisions Improvement, Reform, and Efficiency Act of 2014 or the EXPIRE Act of 2014 - Amends the Internal Revenue Code to extend through 2015 expiring tax provisions pertaining to individual and business taxpayers and the energy sector. Ex...
[Detail][Text]
2014-05-07
Motion to proceed to consideration of measure made in Senate. (consideration: CR S2763-2768)
Intro
25%
USHB4600Tax Free Health Insurance Act of 2014 - Amends the Internal Revenue Code to allow an individual taxpayer a deduction from gross income of insurance premiums paid for the health care coverage of the taxpayer and the taxpayer's spouse and dependents. M...
[Detail][Text]
2014-05-07
Intro
25%
USSB2189Energy Efficiency Tax Incentives Act - Amends the Internal Revenue Code to: (1) extend through 2016, and increase the maximum rate of, the tax deduction for energy-efficient commercial building expenditures; (2) allow a new tax deduction for the cost...
[Detail][Text]
2014-05-07
Committee on Banking, Housing, and Urban Affairs Subcommittee on Economic Policy. Hearings held.
Intro
25%
USHB4522Green Bank Act of 2014
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2014-05-02
Intro
25%
USHB4542Brownfields Redevelopment Tax Incentive Reauthorization Act of 2014 - Amends the Internal Revenue Code to extend through 2018 the election to expense (i.e., deduct in the current taxable year) environmental remediation costs (i.e., costs for the abat...
[Detail][Text]
2014-05-01
Intro
25%
USHB4544Stop Penalizing Taxpayers for Sports Owner Fouls Act of 2014 - Amends the Internal Revenue Code to deny to an individual who owns a professional sports franchise a tax deduction for any fine or similar penalty paid by such owner to the professional s...
[Detail][Text]
2014-05-01
Intro
25%
USSB2271Green Bank Act of 2014
[Detail][Text]
2014-04-30
Intro
25%
USSB2223Minimum Wage Fairness Act - Amends the Fair Labor Standards Act of 1938 (FLSA) to increase the federal minimum wage for employees to: (1) $8.20 an hour beginning on the first day of the sixth month after the enactment of this Act, (2) $9.15 an hour b...
[Detail][Text]
2014-04-30
Motion by Senator Reid to reconsider the vote by which cloture was not invoked on the motion to proceed to the measure (Record Vote No. 117) entered in Senate. (consideration: CR S2527-2528, S2535-2543, S2543-2546, S2546-2547, S2548-2549)
Intro
25%
USHB4501Small Business Growth and Investment Act of 2014 - Amends the Internal Revenue Code to increase: (1) the expensing allowance for depreciable business property to $250,000 for taxable years beginning after 2013, and (2) the threshold level for such pr...
[Detail][Text]
2014-04-28
Intro
25%
USHB4497Amends the Internal Revenue Code, with respect to tax relief for federally-declared disasters, to: (1) allow the expensing of qualified disaster expenses (i.e., for removal of debris, demolition, and repair of business-related property) for a disaste...
[Detail][Text]
2014-04-28
Intro
25%
USHB4245Transparency in Government Act of 2014 - Amends the Ethics in Government Act of 1978 and the Rules of the House of Representatives to expand disclosure requirements for the personal financial information of Members of Congress and for foreign travel,...
[Detail][Text]
2014-04-16
Intro
25%
USSB2237Farm and Small Business Expensing Tax Relief Act - Amends the Internal Revenue Code to allow a business taxpayer whose average annual gross receipts during the preceding three taxable years do not exceed $10,000 and who has written accounting procedu...
[Detail][Text]
2014-04-10
Intro
25%
USHB4471Growth Zones Opportunity Act - Amends the Internal Revenue Code to extend: (1) through 2020, tax incentives for areas designated as empowerment zones; (2) through 2025, the increased exclusion from gross income of gain from the sale or exchange of th...
[Detail][Text]
2014-04-10
Intro
25%
USSB2248Expand School Meals Act of 2014 - Amends the Richard B. Russell National School Lunch Act and the Child Nutrition Act of 1966 to require the Secretary of Agriculture to gradually expand eligibility for free meals under the school lunch and breakfast ...
[Detail][Text]
2014-04-10
Intro
25%
USHB4469Cut Taxes for the Middle Class Act of 2014 - Amends the Internal Revenue Code to extend through 2014: (1) the tax deduction for state and local general sales taxes in lieu of state and local income taxes, (2) the tax deduction for qualified tuition a...
[Detail][Text]
2014-04-10
Intro
25%
USSB2233National Disaster Tax Relief Act of 2014 - Amends the Internal Revenue Code to provide tax relief for disasters declared in 2012 and 2013 by: extending through 2013 the election to expense qualified disaster expenses (i.e., for removal of debris, ...
[Detail][Text]
2014-04-09
Intro
25%
USSB1737Minimum Wage Fairness Act - Amends the Fair Labor Standards Act of 1938 (FLSA) to increase the federal minimum wage for employees to: (1) $8.20 an hour beginning on the first day of the sixth month after the enactment of this Act, (2) $9.15 an hour b...
[Detail][Text]
2014-04-02
Motion to proceed to consideration of measure made in Senate. (consideration: CR S2043)
Intro
25%
USSB2180Support Theaters in America Growth and Expansion Act or the STAGE Act - Amends the Internal Revenue Code, with respect to the expensing of the costs of qualified film and television productions, to: (1) extend through 2015 provisions allowing such ex...
[Detail][Text]
2014-03-27
Intro
25%
USHB4332Instructs the Secretary of the Treasury to modify a specified Treasury Regulation to increase from $500 to $1,000 the limitation governing the de minimis safe harbor for taxpayers without applicable financial statements.
[Detail][Text]
2014-03-27
Intro
25%
USHB4324Truth in Settlements Act of 2014 - Sets forth new requirements for the public disclosure of any covered settlement agreement entered into by a federal executive agency. Defines "covered settlement agreement" as a settlement agreement (including a con...
[Detail][Text]
2014-03-27
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