Subject Income tax deductions | Current

StatusStateBillSummary/TitleLast Actionsort icon
Enroll
75%
USHB5771Tax Increase Prevention Act of 2014 - Title I: Certain Expiring Provisions - Amends the Internal Revenue Code to extend certain expiring tax provisions relating to individuals, businesses, and the energy sector. Subtitle A: Individual Tax Extenders ...
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2014-12-19
Presented to President.
Intro
25%
USHB5806Supporting America's Charities Act - Amends the Internal Revenue Code to make permanent: (1) the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes, and (2) tax-free distrib...
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2014-12-11
On motion to suspend the rules and pass the bill Failed by the Yeas and Nays: (2/3 required): 275 - 149 (Roll no. 562).
Intro
25%
USHB5811Volunteer Emergency Responders Tax Deduction Act
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2014-12-09
Intro
25%
USHB647Achieving a Better Life Experience Act of 2014 or the ABLE Act of 2014 - Title I: Qualified ABLE Programs - (Sec. 101) States as the purposes of this title to: (1) encourage and assist individuals and families in saving private funds for the purpose ...
[Detail][Text]
2014-12-03
Motion to reconsider laid on the table Agreed to without objection.
Intro
25%
USHB5779Amends the Internal Revenue Code to allow individual taxpayers a tax deduction for the qualified expenses, up to $10,000 in a taxable year, of attending a private school. Includes within the definition of "qualified expenses" expenses for tuition, fe...
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2014-12-02
Intro
25%
USSB2962Medical Expense Deduction Act
[Detail][Text]
2014-11-20
Intro
25%
USHB5352Pathways Out of Poverty Act of 2014 - Division A: Education - Title I: Strong Start for America's Children - Subtitle A: Access to Voluntary Prekindergarten for Low- and Moderate-Income Families - Directs the Secretary of Education (Secretary) to all...
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2014-11-17
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...
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2014-11-17
Intro
25%
USHB5242Stop 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...
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2014-11-17
Intro
25%
USHB4956American Energy Opportunity Act of 2014 - Deems the Draft Proposed Outer Continental Shelf Oil and Gas Leasing Program 2010-2015 issued by the Secretary of the Interior to be approved as a final oil and gas leasing program under the Outer Continental...
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2014-11-17
Intro
25%
USHB5399Student Loan Repayment Assistance Act of 2014 - Amends title IV (Student Assistance) of the Higher Education Act of 1965 to allow borrowers of William D. Ford Federal Direct Stafford Loans to opt to extend the period before they must begin to repay s...
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2014-11-17
Engross
50%
USHB4Jobs for America Act - Division I: Ways and Means - Title I: Save American Workers - Save American Workers Act of 2014 - (Sec. 102) Amends the Internal Revenue Code to redefine "full-time employee," for purposes of the mandate requiring employers to ...
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2014-11-13
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 597.
Intro
25%
USHB5559Bridge to a Clean Energy Future Act of 2014 - Amends the Internal Revenue Code to extend through 2015 the following energy-related tax provisions: the tax credits for residential energy efficiency improvements, alternative fuel vehicle refueling pr...
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2014-09-19
Sponsor introductory remarks on measure. (CR E1496)
Intro
25%
USHB2821American Jobs Act of 2013 - Prohibits the use of funds made available by this Act for a project for the construction, alteration, maintenance, or repair of a public building or public work unless all of the iron, steel, and manufactured goods used in...
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2014-09-18
Motion to Discharge Committee filed by Ms. Wilson (FL). Petition No: 113-12. ( ">Discharge petition text with signatures.)
Intro
25%
USSB1898Truth 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...
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2014-09-18
By Senator Carper from Committee on Homeland Security and Governmental Affairs filed written report. Report No. 113-259.
Intro
25%
USHB5622Fire Sprinkler Incentive Act - Amends the Internal Revenue Code to allow: (1) 100% expensing in a current taxable year of the cost of automated fire sprinkler system retrofit property, as defined by this Act; and (2) accelerated depreciation (i.e., a...
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2014-09-18
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...
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2014-09-18
Motion to proceed to consideration of measure made in Senate. (consideration: CR S5725-5726)
Intro
25%
USHB5662CEO-Employee Pay Fairness Act of 2014 - Amends the Internal Revenue Code to deny a publicly held corporation a tax deduction for the payment of performance-based remuneration in excess of $1 million to any of its current or former officers or directo...
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2014-09-18
Intro
25%
USHB5504Teacher Tax Relief Act of 2014 - Amends the Internal Revenue Code, with respect to the tax deduction for the expenses of elementary and secondary school teachers, to: (1) allow an inflation adjustment to the amount of such credit for taxable years be...
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2014-09-17
Intro
25%
USHB5509College Tuition and Debt Relief Act of 2014 - Amends the Internal Revenue Code to: (1) make permanent the American Opportunity tax credit, (2) increase the allowable amount of such credit and adjust such amount for inflation for taxable years beginni...
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2014-09-17
Intro
25%
USHB5508Student Loan Interest Deduction Fairness Act - Amends the Internal Revenue Code to increase the dollar limitation for the tax deduction for education loan interest to $5,000 in a taxable year for married couples filing joint tax returns (thus elimina...
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2014-09-17
Intro
25%
USHB5497Film Incentive Reform Act of 2014 - Amends the Internal Revenue Code to: (1) extend through 2015 the election to expense the cost of qualified film, television, and theatrical productions; and (2) include theatrical productions in such expensing allo...
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2014-09-16
Intro
25%
USHB5487Real Estate Investment and Jobs Act of 2014 - Amends the Internal Revenue Code to: (1) increase from 5% to 10% the allowable ownership interest in real estate investment trust (REIT) stock for purposes of tax exemptions allowed by the Foreign Investm...
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2014-09-16
Intro
25%
USSB2806Dependent Care Savings Account Act of 2014 - Amends the Internal Revenue Code to: (1) establish tax-exempt dependent care savings accounts to pay the employment-related expenses of caring for a dependent of the taxpayer, (2) allow a deduction from gr...
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2014-09-15
Intro
25%
USHB5360American Renaissance in Manufacturing Act - Title I: Creating a More Competitive Tax Code - Amends the Internal Revenue Code to reduce to 25% of taxable income the income tax rate for corporations (currently, the maximum rate is 35%). Makes permanent...
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2014-09-15
Intro
25%
USHB5465Middle Class Family Savings Act of 2014 - Amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: (1) increase the maximum deductible amount for such accounts, and (2) allow payments from such accounts for the medical ex...
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2014-09-15
Intro
25%
USSB2789IDEA Full Funding Act - Amends the Individuals with Disabilities Education Act (IDEA) to reauthorize and make appropriations through FY2024 for the grant program to assist states and outlying areas to provide special education and related services to...
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2014-09-10
Intro
25%
USSB2786Corporate Inverters Earnings Stripping Reform Act of 2014 - Amends the Internal Revenue Code to impose limitations on the tax deduction for interest paid by corporations which are designated as applicable entities (i.e., members of an expanded affili...
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2014-09-10
Intro
25%
USHB5444Corporate Fair Share Tax Act - Amends the Internal Revenue Code to limit the tax deduction of the interest expense of a U.S. corporation that is a member of a financial reporting group (a group that prepares consolidated financial statements accordin...
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2014-09-10
Intro
25%
USHB5427SAVE for Small Businesses Act or the Savings Accounts for a Variable Economy for Small Businesses Act - Amends the Internal Revenue Code to provide for tax-exempt small business savings accounts. Allows tax deductible contributions to such accounts o...
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2014-09-09
Intro
25%
USHB5326Dependent Care Savings Account Act of 2014 - Amends the Internal Revenue Code to: (1) establish tax-exempt dependent care savings accounts to pay the employment-related expenses of caring for a dependent of the taxpayer, (2) allow a deduction from gr...
[Detail][Text]
2014-07-31
Intro
25%
USSB2715Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2014 or the COMPETE Act of 2014 - Amends the Internal Revenue Code, with respect to the tax credit for research expenditures, to: (1) i...
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2014-07-31
Intro
25%
USSB2724Incentivize Growth Now In Tomorrow's Entrepreneurs Act of 2014 - Amends the Internal Revenue Code to establish tax-exempt small business start-up accounts to allow businesses that employ 50 or fewer full-time employees to make distributions for opera...
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2014-07-31
Intro
25%
USHB5365Amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions a deduction from gross income (above-the-line deduction) for their employment-related expenses incurred in caring for a child under the age of 13 or...
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2014-07-31
Intro
25%
USHB5372Patriot Employer Tax Credit Act - Amends the Internal Revenue Code to allow a Patriot employer a business-related tax credit for up to 10% of the first $15,000 of wages paid to any employee in a taxable year. Sets forth criteria for designation as a ...
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2014-07-31
Intro
25%
USSB2569Bring Jobs Home Act - Amends the Internal Revenue Code to: (1) grant business taxpayers a tax credit for up to 20% of insourcing expenses incurred for eliminating a business located outside the United States and relocating it within the United States...
[Detail][Text]
2014-07-30
Cloture on the measure not invoked in Senate by Yea-Nay Vote. 54 - 42. Record Vote Number: 249. (consideration: CR S5082-5083; text: CR S5082)
Intro
25%
USSB2707Veterans 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...
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2014-07-30
Intro
25%
USHB5257Empowering Families at Home and at Work Act - Amends the Internal Revenue Code to allow a married taxpayer who files a joint tax return a tax deduction for 20% of the first $60,000 of the wages and self-employment income of the lesser earning spouse....
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2014-07-30
Intro
25%
USSB2681Keeping Jobs in America Act - Directs the Secretary of Commerce to establish a program to award grants to states that are recruiting high-value jobs (e.g., manufacturing, software publishing, and computer system design jobs that pay a higher than ave...
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2014-07-29
Intro
25%
USHB5251Incentivizing Foreign Investment to Upgrade America's Infrastructure Act of 2014 - Amends the Internal Revenue Code to exempt a qualified foreign pension fund from taxation of gain or loss from, or tax withholding requirements on, the disposition of ...
[Detail][Text]
2014-07-29
Intro
25%
USHB5199Municipal Bond Market Support Act of 2014 - Amends Internal Revenue Code provisions relating to the small issuer exemption from interest expense allocation rules for financial institutions to: (1) permanently increase from $10 million to $30 million ...
[Detail][Text]
2014-07-24
Engross
50%
USHB4719America Gives More Act of 2014 - Amends the Internal Revenue Code to: (1) make permanent the enhanced tax deduction for charitable contributions of food inventory; (2) increase from 10% to 15% of the aggregate net income of taxpayers other than C cor...
[Detail][Text]
2014-07-23
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 477.
Intro
25%
USSB2636Alaska Native Conservation Parity Act of 2014 - Amends 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 Settlemen...
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2014-07-22
Intro
25%
USSB2634National 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 d...
[Detail][Text]
2014-07-22
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%
USSB2597Promise Zone Job Creation Act of 2014 - Amends the Internal Revenue Code to direct the Secretary of Housing and Urban Development (HUD) and the Secretary of Agriculture (USDA) to designate up to 20 areas as Promise Zones for purposes of priority cons...
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2014-07-14
Intro
25%
USHB5082National 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 d...
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2014-07-11
Intro
25%
USSB2562Bring Jobs Home Act - Amends the Internal Revenue Code to: (1) grant business taxpayers a tax credit for up to 20% of insourcing expenses incurred for eliminating a business located outside the United States and relocating it within the United States...
[Detail][Text]
2014-07-07
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 451.
Intro
25%
USHB2807Conservation Easement Incentive Act of 2014 - 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. Makes this Act appli...
[Detail][Text]
2014-06-26
Placed on the Union Calendar, Calendar No. 367.
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