Subject Income tax deductions | Current

StatusStateBillSummary/TitleLast Actionsort icon
Intro
25%
USHB5399Student Loan Repayment Assistance Act of 2014
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2014-08-01
Intro
25%
USHB647Achieving a Better Life Experience Act of 2013 or the ABLE Act of 2013 - Amends the Internal Revenue Code to establish tax-exempt ABLE accounts to assist an individual with a disability in building an account to pay for qualified disability expenses....
[Detail][Text]
2014-07-31
Ordered to be Reported (Amended) by Voice Vote.
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]
2014-07-31
Committee on Banking, Housing, and Urban Affairs. Hearings held.
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%
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...
[Detail][Text]
2014-07-30
Committee on Homeland Security and Governmental Affairs. Ordered to be reported with an amendment in the nature of a substitute favorably.
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...
[Detail][Text]
2014-07-29
Engross
50%
USHB4719Fighting Hunger Incentive 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 tha...
[Detail][Text]
2014-07-23
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 477.
Intro
25%
USSB2634National Disaster Tax Relief Act of 2014
[Detail][Text]
2014-07-22
Intro
25%
USSB2636Alaska Native Conservation Parity Act of 2014
[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
Intro
25%
USHB4956American Energy Opportunity Act of 2014
[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...
[Detail][Text]
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...
[Detail][Text]
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.
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%
USSB2540Patriot 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 ...
[Detail][Text]
2014-06-26
Intro
25%
USHB4960Charitable Automobile Red-Tape Simplification Act of 2014 or the CARS Act of 2014 - Amends the Internal Revenue Code, with respect to the tax deduction for charitable contributions, to modify the substantiation rules for donations of qualified vehicl...
[Detail][Text]
2014-06-25
Intro
25%
USHB4940Tax Equality for Entrepreneurs Act - Amends the Internal Revenue Code to make permanent: (1) accelerated depreciation (15-year cost recovery) of qualified leasehold and retail improvement property and qualified restaurant property; and (2) the electi...
[Detail][Text]
2014-06-23
Intro
25%
USHB4941Promise 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...
[Detail][Text]
2014-06-23
Intro
25%
USHB3895Energy Exploration and Production to Achieve National Demand Act or the EXPAND Act - Title I: Development of Federal Energy Resources - Declares that it is the policy of the United States to reduce or eliminate financial, regulatory, and technical ba...
[Detail][Text]
2014-06-20
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]
2014-06-20
Intro
25%
USHB4933Motorsports Fairness and Permanency Act - Amends the Internal Revenue Code to make permanent the accelerated depreciation (seven-year recovery period) of motorsports entertainment complexes.
[Detail][Text]
2014-06-20
Intro
25%
USHB4900Helping Veterans Save for Health Care Act of 2014 - Amends the Internal Revenue Code to provide that a veteran receiving hospital care or medical services for a service-connected disabililty is not disqualified from participating in or contributing t...
[Detail][Text]
2014-06-19
Intro
25%
USSB2488Working Parents Home Office Act - Amends the Internal Revenue Code, with respect to the home office tax deduction, to allow the use of a portion of a dwelling unit used for conducting a trade or business for the care of a dependent child of the taxpa...
[Detail][Text]
2014-06-18
Intro
25%
USSB2492Charity Care Expansion Act of 2014 - Amends the Internal Revenue Code to allow a physician a tax deduction equal to the amount such physician would have otherwise charged for charity medical care provided on a volunteer or pro bono basis through a pr...
[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%
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 - Amends the Internal Revenue Code to allow an additional 100% depreciation allowance (bonus depreciation) for qualified manufacturing property and an election to accelerate the alternative minimum tax (AMT) credit wi...
[Detail][Text]
2014-06-10
Intro
25%
USHB4819Jobs Investment Act of 2014 - Directs the Secretary of the Treasury to develop and report on recommendations for assigning to depreciable property a class life, classification, or recovery period that more equitably provides for capital cost recovery...
[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%
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.
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