Subject Taxation | Current

StatusStateBillSummary/TitleLast Actionsort icon
Engross
50%
USHB3393Title I: Student and Family Tax Simplification Act - Student and Family Tax Simplification Act - (Sec. 102) Amends the Internal Revenue Code to provide for an American Opportunity Tax Credit, in lieu of the current Hope Scholarship and Lifetime Learn...
[Detail][Text]
2014-07-29
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 493.
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%
USHB5178Crime Victim Restitution and Court Fee Intercept Act
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2014-07-23
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%
USHB4764Verify It Act - Amends the Internal Revenue Code to prohibit a federal agency from notifying the Secretary of the Treasury of any past-due legally enforceable debt until such agency: (1) notifies by certified mail the person owing such debt that the ...
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2014-07-21
Intro
25%
USHB4708Human Trafficking Fraud Enforcement Act of 2014 - Directs the Secretary of the Treasury to establish within the Internal Revenue Service (IRS) an office to investigate and prosecute violations of internal revenue laws by persons that appear to be eng...
[Detail][Text]
2014-07-21
Engross
50%
USHB3086Permanent Internet Tax Freedom Act - Amends the Internet Tax Freedom Act to make permanent the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce.
[Detail][Text]
2014-07-16
Received in the Senate.
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
[Detail][Text]
2014-07-14
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%
USHB4691Amends the Internal Revenue Code to: (1) reduce from 2% to 1% the excise tax rate on the net investment income of tax-exempt private foundations, and (2) repeal the 1% reduction in such tax rate for private foundations that meet certain distribution ...
[Detail][Text]
2014-06-26
Placed on the Union Calendar, Calendar No. 370.
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%
USHB4619Amends the Internal Revenue Code to make permanent the exclusion from gross income of distributions from individual retirement accounts (IRAs) for charitable purposes.
[Detail][Text]
2014-06-26
Placed on the Union Calendar, Calendar No. 369.
Intro
25%
USSB2517Holding the IRS Leadership Accountable Act
[Detail][Text]
2014-06-24
Intro
25%
USHB4931Angel Tax Credit Act
[Detail][Text]
2014-06-20
Intro
25%
USHB4910Taxpayer Identity Protection Act of 2014
[Detail][Text]
2014-06-20
Sponsor introductory remarks on measure. (CR E1029)
Intro
25%
USHB4933Motorsports Fairness and Permanency Act
[Detail][Text]
2014-06-20
Intro
25%
USSB2497Angel Tax Credit Act
[Detail][Text]
2014-06-19
Intro
25%
USHB4916POWER Act
[Detail][Text]
2014-06-19
Intro
25%
USSB2492Charity Care Expansion Act of 2014
[Detail][Text]
2014-06-18
Intro
25%
USSB2488Working Parents Home Office Act
[Detail][Text]
2014-06-18
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.
Engross
50%
USHB4453S Corporation Permanent Tax Relief Act of 2014 - Amends the Internal Revenue Code, with respect to the taxation of S corporations, to make permanent: (1) the reduction of the period (10 to 5 years) during which the built-in gains of such corporations...
[Detail][Text]
2014-06-17
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 433.
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
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%
USHB4376Retirement Security Act of 2014 - Directs the Secretary of the Treasury to: (1) prescribe final regulations to permit employers to participate in multiple employer pension benefit plans, (2) promulgate regulations or other guidance to simplify and cl...
[Detail][Text]
2014-06-13
Intro
25%
USHB3837Vested Employee Pension Benefit Protection Act - Amends the Internal Revenue Code to allow employees in the building and construction industry to make distributions from their tax-exempt multi-employer pension plan at age 55 if they are not separated...
[Detail][Text]
2014-06-13
Intro
25%
USHB4436Investing in Student Success Act of 2014 - Declares that income share agreements that meet this Act's requirements are valid, binding, and enforceable contracts that are not subject to state usury laws or state laws regulating assignments of future i...
[Detail][Text]
2014-06-13
Intro
25%
USHB4865Family Coverage Act - Expresses the sense of Congress that the Secretaries of Health and Human Services (HHS) and the Treasury have the administrative authority, within their respective jurisdictions, to apply the affordability provision of the Patie...
[Detail][Text]
2014-06-12
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%
USSB2462Safeguarding Classrooms Hurt by ObamaCare's Obligatory Levies - Amends the Internal Revenue Code to exclude any elementary or secondary school, state or local educational agency, and institution of higher education from the definition of "applicable ...
[Detail][Text]
2014-06-11
Intro
25%
USHB4848Repeal and Rebuild Act of 2014 - Amends the Internal Revenue Code to: (1) repeal the excise tax on gasoline and tires after 2014, (2) impose an additional $6.75 per barrel tax on crude oil and petroleum products, and (3) provide for double indexation...
[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%
USHB4831Twenty-First Century Manufacturing Skills and Jobs Act of 2014 - Directs the Secretary of the Treasury, on a quarterly basis, to make payments to an eligible community college in an amount equal to the aggregate new manufacturing job withholding matc...
[Detail][Text]
2014-06-10
Intro
25%
USSB2434Family Coverage Act - Expresses the sense of Congress that the Secretaries of Health and Human Services (HHS) and the Treasury have the administrative authority, within their respective jurisdictions, to apply the affordability provision of the Patie...
[Detail][Text]
2014-06-05
Intro
25%
USSB2447Permits any enrolled agent properly licensed to represent taxpayers before the Internal Revenue Service (IRS) to use the credentials or designation of "enrolled agent," "EA," or "E.A."
[Detail][Text]
2014-06-05
Intro
25%
USSB2429Employer Participation in Refinancing Act - Amends the Internal Revenue Code to allow an exclusion from gross income for the payment of an employer, either to an employee or a lender, of any indebtedness of an employee under a qualified education ref...
[Detail][Text]
2014-06-04
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%
USHB4775Safeguarding Classrooms Hurt by ObamaCare's Obligatory Levies - Amends the Internal Revenue Code to exclude any elementary or secondary school, state or local educational agency, and institution of higher education from the definition of "applicable ...
[Detail][Text]
2014-05-30
Intro
25%
USHB4785Amends the Internal Revenue Code, with respect to the tax credit for producing electricity from an Indian coal production facility, to eliminate: (1) the requirement that such a facility be placed in service before January 1, 2009, and (2) the limita...
[Detail][Text]
2014-05-30
Intro
25%
USHB4754Managed Carbon Price Act of 2014 - Amends the Internal Revenue Code to require covered persons (i.e., U.S. coal producers, oil refinery operators, first sellers of natural gas, and producers of other greenhouse gas [GHG] emission substances and impor...
[Detail][Text]
2014-05-30
Intro
25%
USHB4761Rural Wind Energy Expansion Act of 2014 - Amends the Internal Revenue Code, with respect to the energy tax credit, to revise the definition of "qualified small wind energy property" to include property which uses 1 or more wind turbines wit...
[Detail][Text]
2014-05-29
Intro
25%
USHB4757Amends the Internal Revenue Code, with respect to private activity bond financing for first-time farmers, to: (1) increase from $450,000 to $509,600 (adjusted annually for inflation) the amount of bond proceeds that may be used by a first-time farmer...
[Detail][Text]
2014-05-29
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%
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%
USHB4717Amends the Internal Revenue Code, with respect to the low-income housing tax credit, to make permanent the minimum 9% credit rate for new buildings that are not federally-subsidized and to establish a minimum 4% credit rate for existing buildings tha...
[Detail][Text]
2014-05-22
Intro
25%
USSB2390Foster Care Tax Credit Act - Amends the Internal Revenue Code to allow a partially refundable tax credit for each qualifying foster child who resides in the home of an eligible taxpayer for at least one calendar month during the taxable year. Defines...
[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%
USHB4733Fuel Cell and Hydrogen Infrastructure Act of 2014 - Amends the Internal Revenue Code, with respect to the tax credit for alternative fuel vehicle refueling property expenditures, to: (1) increase the rate of such credit from 30% to 50% for hydrogen-r...
[Detail][Text]
2014-05-22
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