Subject Taxation | Current

StatusStateBillSummary/TitleLast Actionsort icon
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.
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.
Intro
25%
USHB4935Child Tax Credit Improvement Act of 2014 - Amends the Internal Revenue Code, with respect to the child tax credit, to: (1) increase from $110,00 to $150,000 ($75,000 for individual taxpayers and married taxpayers filing separately) the threshold amou...
[Detail][Text]
2014-07-25
Pursuant to the provisions of H. Res. 680, H.R. 4935 is laid on the table.
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%
USHB5173Strong Families Act - Amends the Internal Revenue Code to allow certain employers a business-related tax credit for up to 25% of the amount of wages paid to their employees during any period (not exceeding 12 weeks) in which such employees are on fam...
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2014-07-23
Intro
25%
USHB5178Crime Victim Restitution and Court Fee Intercept Act - Amends the Internal Revenue Code to require the chief justice of the highest court of any state that wishes to collect past-due, legally enforceable state judicial debts to designate a single sta...
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2014-07-23
Intro
25%
USSB2636Alaska Native Conservation Parity Act of 2014
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2014-07-22
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
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...
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2014-07-21
Intro
25%
USSB2627Strong Families Act - Amends the Internal Revenue Code to allow certain employers a business-related tax credit for up to 25% of the amount of wages paid to their employees during any period (not exceeding 12 weeks) in which such employees are on fam...
[Detail][Text]
2014-07-17
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.
Intro
25%
USSB2614Amends the FAA Modernization and Reform Act of 2012, with respect to rollovers to a traditional or Roth individual retirement account (IRA) of payments to qualified airline employees in commercial airline carrier bankruptcy cases, to: (1) extend the ...
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2014-07-16
Intro
25%
USSB2609Marketplace and Internet Tax Fairness Act - Authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002) to require...
[Detail][Text]
2014-07-16
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 467.
Intro
25%
USSB2618Strong Families Act - Amends the Internal Revenue Code to allow certain employers a business-related tax credit for up to 25% of the amount of wages paid to their employees during any period (not exceeding 12 weeks) in which such employees are on fam...
[Detail][Text]
2014-07-16
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...
[Detail][Text]
2014-07-11
Intro
25%
USHB5070Earnings Advancement and Recovery Now Act or the EARN Act - Amends the Internal Revenue Code to: (1) increase the penalty on paid tax preparers who engage in willful or reckless conduct in understating tax liability or in disregarding tax rules or re...
[Detail][Text]
2014-07-10
Intro
25%
USSB2573Fuel 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...
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2014-07-09
Intro
25%
USSB2570Tribal Adoption Parity Act
[Detail][Text]
2014-07-09
Intro
25%
USSB2565Helping Working Families Afford Child Care Act - Amends the Internal Revenue Code, with respect to the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent, to: (1) increase to $200,000, the adjusted gross income...
[Detail][Text]
2014-07-08
Intro
25%
USSB2568Allocating for Children's Education Act or the ACE Act - Amends the Internal Revenue Code, with respect to Coverdale education savings accounts, to: (1) increase from $2,000 to $5,000 the maximum allowable contribution to such accounts in a taxable y...
[Detail][Text]
2014-07-08
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%
USHB4691Private Foundation Excise Tax Simplification Act of 2014 - Amends 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 r...
[Detail][Text]
2014-06-26
Placed on the Union Calendar, Calendar No. 370.
Intro
25%
USHB4619Permanent IRA Charitable Contribution Act of 2014 - Amends 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%
USHB4985Stop Corporate Expatriation and Invest in America's Infrastructure Act of 2014 - Amends the Internal Revenue Code to revise rules for the taxation of inverted corporations (i.e., U.S. corporations that acquire foreign companies to reincorporate in a ...
[Detail][Text]
2014-06-26
Intro
25%
USHB5002Home Energy Savings Act of 2014 - Amends the Internal Revenue Code, with respect to the tax credit for nonbusiness energy property expenditures, to: (1) make such tax credit permanent; (2) increase from $500 to $1,000 the dollar limitation on such cr...
[Detail][Text]
2014-06-26
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%
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%
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...
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2014-06-25
Intro
25%
USSB2525Amends the Internal Revenue Code to exclude from gross income payments received by a student under a comprehensive work-learning-service program operated by a work college.
[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%
USHB4931Angel Tax Credit Act - Amends the Internal Revenue Code to allow a new business-related tax credit for 25% of equity investments of $25,000 or more in a domestic corporation or partnership that: (1) has its headquarters in the United States, (2) has ...
[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%
USSB2497Angel Tax Credit Act - Amends the Internal Revenue Code to allow a new business-related tax credit for 25% of equity investments of $25,000 or more in a domestic corporation or partnership that: (1) has its headquarters in the United States, (2) has ...
[Detail][Text]
2014-06-19
Intro
25%
USHB4916Power Efficiency and Resiliency Act or the POWER Act - Amends the Internal Revenue Code to: (1) allow a 30% energy tax credit for combined heat and power system property and increase the capacity limitations for such property, (2) extend until Decemb...
[Detail][Text]
2014-06-19
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%
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
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.
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%
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%
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%
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%
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%
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%
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%
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%
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
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