Subject Taxation | Current

StatusStateBillSummary/TitleLast Actionsort icon
Pass
100%
USHB3043Tribal General Welfare Exclusion Act of 2014 - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of an Indian general welfare benefit. Defines "Indian general welfare benefit" as any payment m...
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2014-09-26
Became Public Law No: 113-168.
Intro
25%
USHB5297Strengthening Charities Through Transparency Act of 2014 - Amends the Internal Revenue Code to require tax-exempt organizations to file their returns in electronic form and to make such returns available to the public in a machine readable format as ...
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2014-09-26
Intro
25%
USHB5252Tax and Fee Collection Fairness Act of 2014 - Prohibits a state from requiring any person to collect from, or remit on behalf of, any other person any state or local fee, tax, or surcharge imposed on a purchaser or user with respect to the purchase o...
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2014-09-26
Intro
25%
USHB5559Bridge to a Clean Energy Future Act of 2014
[Detail][Text]
2014-09-19
Sponsor introductory remarks on measure. (CR E1496)
Engross
50%
USSB2912Don't Tax Our Fallen Public Safety Heroes Act - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, federal public safety officer death benefits or amounts paid under a state program to surviving dependents of a pu...
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2014-09-19
Held at the desk.
Intro
25%
USSB2884Amends the Internal Revenue Code to set forth a special rule to deny tax-exempt status to a professional sports league that promotes, or allows a member club or franchise to promote, the use of the term "redskin" in connection with any team...
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2014-09-18
Intro
25%
USSB2895Pay What You Owe Before You Go Act - Amends the Internal Revenue Code to require the recapture in subpart F income (i.e., income of a controlled foreign corporation earned outside the United States which is not tax deferred) the accumulated deferred ...
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2014-09-18
Intro
25%
USSB2892401(Kids) Education Savings Account Act of 2014 - Amends the Internal Revenue Code to: (1) eliminate after 2014 the income-based reduction of contributions to Coverdell education savings accounts, (2) increase the annual contribution limit for such a...
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2014-09-18
Intro
25%
USSB2908Affordable Health Insurance for the Middle Class Act - Amends the Internal Revenue Code to: (1) expand eligibility for the health care premium assistance refundable tax credit by defining an "applicable taxpayer" as a taxpayer whose household income ...
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2014-09-18
Intro
25%
USHB5528Tax Technical Corrections Act of 2014 - Makes technical and clerical amendments to: the American Taxpayer Relief Act of 2012; the Middle Class Tax Relief and Job Creation Act of 2012; the FAA Modernization and Reform Act of 2012; the Regulated Inv...
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2014-09-18
Intro
25%
USSB2881Simplifying Technical Aspects Regarding Seasonality Act of 2014 or the STARS Act - Amends the Internal Revenue Code to exempt seasonal employees from the definition of "full-time employee" for purposes of the employer mandate to provide emp...
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2014-09-18
Intro
25%
USSB2882Enhanced 529 - Setting Aside for a Valuable Education Act or the Enhanced 529 - S.A.V.E. Act - Amends the Internal Revenue Code to: (1) allow a tax credit for contributions to a qualified tuition program (529 tuition program); and (2) allow an exclus...
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2014-09-18
Intro
25%
USHB5576USAccounts: Investing in America's Future Act of 2014 - Establishes in the Treasury the USAccount Fund to make contributions to accounts known as USAccounts, which are established under this Act for each child of a taxpayer qualifying for the child t...
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2014-09-18
Intro
25%
USHB5579Leveraging and Energizing America's Apprenticeship Programs Act or the LEAP Act - Amends the Internal Revenue Code to allow employers a business-related tax credit of $1,500 for hiring an apprenticeship employee who has not attained age 25 at the clo...
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2014-09-18
Intro
25%
USHB5578Employer 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...
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2014-09-18
Intro
25%
USHB5588Payer State Transparency Act of 2014 - Directs: (1) the Director of the Bureau of Economic Analysis of the Department of Commerce to calculate the federal tax burden of each state for each fiscal year, (2) the Director of the Office of Management and...
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2014-09-18
Intro
25%
USSB2878Student Loan Tax Relief Act - Amends the Internal Revenue Code to exclude from gross income income imputed from a discharge of student loan indebtedness based on repayments which are income contingent or income based or a discharge due to the death o...
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2014-09-18
Intro
25%
USSB2899Responsible Estate Tax Act
[Detail][Text]
2014-09-18
Intro
25%
USSB2856Amends the Internal Revenue Code, with respect to the tax credit for producing electricity from renewable resources, to allow a taxpayer to elect the application of such credit to open-loop biomass and trash facilities during the period beginning aft...
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2014-09-18
Intro
25%
USHB5615Small Business Tax Equalization and Compliance Act of 2014 - Amends the Internal Revenue Code to extend the tax credit for social security taxes paid for employee cash tips to employers of cosmetologists. Requires employers of cosmetologists to repo...
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2014-09-18
Intro
25%
USSB2880Incentives to Educate American Children Act of 2014 or the I Teach Act of 2014 - Amends the Internal Revenue Code to permit a refundable tax credit of $1,000 for: (1) teachers in public or elementary or secondary schools or public kindergartens in ru...
[Detail][Text]
2014-09-18
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...
[Detail][Text]
2014-09-18
Intro
25%
USHB5636Cut REDTAPE Act - Amends the Internal Revenue Code to exempt a new small business, including an incorporated business, from the additional tax imposed for underpayment of estimated income tax, if such business's gross receipts for the calendar year d...
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2014-09-18
Intro
25%
USHB5637Consumer Debt Forgiveness Tax Relief Act of 2014 - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, income that is imputed to the discharge of qualified consumer indebtedness. Defines "qualified consumer indebte...
[Detail][Text]
2014-09-18
Intro
25%
USHB5549Pay What You Owe Before You Go Act - Amends the Internal Revenue Code to require the recapture in subpart F income (i.e., income of a controlled foreign corporation earned outside the United States which is not tax deferred) the accumulated deferred ...
[Detail][Text]
2014-09-18
Intro
25%
USHB5554Helping Wounded Warriors Cover Medical Expenses Act - Amends the Internal Revenue Code to: (1) allow tax-free distributions from a qualified tuition program account (529 tuition plans) for payment of the medical expenses of veterans with disability r...
[Detail][Text]
2014-09-18
Intro
25%
USHB5645Philanthropic Enterprise Act of 2014 - Amends the Internal Revenue Code to exempt the holdings of a private foundation in any business enterprise that meets specified requirements relating to exclusive ownership, minimum distribution of net operating...
[Detail][Text]
2014-09-18
Engross
50%
USHB5420Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to ...
[Detail][Text]
2014-09-17
Engross
50%
USHB5419Amends the Internal Revenue Code to require the Secretary of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service (IRS) Office of Appeals of an adverse determ...
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2014-09-17
Intro
25%
USHB5513Electric Charging Advancement Reform Act or the E-Car Act - Amends the Internal Revenue Code to replace the tax credit for qualified alternative fuel vehicle refueling property expenditures with a tax credit for 50% of the cost of any qualified elect...
[Detail][Text]
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...
[Detail][Text]
2014-09-17
Intro
25%
USSB2835Storm Shelter Affordability Act of 2014 - Amends the Internal Revenue Code to allow an individual taxpayer a refundable tax credit, through December 31, 2017, for the lesser of 50% of qualified storm shelter costs or $1,000. Requires such a storm she...
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2014-09-17
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...
[Detail][Text]
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...
[Detail][Text]
2014-09-17
Intro
25%
USSB2816Securing Assistance for Victims' Empowerment (SAVE) Act - Amends the Internal Revenue Code to: (1) eliminate the tax exemption for professional football leagues, and (2) deny a tax exemption for certain professional sports leagues which have annual g...
[Detail][Text]
2014-09-16
Intro
25%
USSB2827Make Student Grants Truly Tax-Free Act - Amends the Internal Revenue Code to expand the tax exclusion for scholarships to include amounts received: (1) through a scholarship or fellowship grant program administered by the Secretary of Education that ...
[Detail][Text]
2014-09-16
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...
[Detail][Text]
2014-09-16
Intro
25%
USHB5487Real Estate Investment and Jobs Act of 2014
[Detail][Text]
2014-09-16
Intro
25%
USHB5477Enhancing Educational Opportunities for all Students Act - Amends the Elementary and Secondary Education Act of 1965 to allow a state educational agency to allocate grant funds among local educational agencies based on the number of eligible children...
[Detail][Text]
2014-09-16
Intro
25%
USHB5494Incentives for our Nation's Veterans in Energy Sustainability Technologies or the INVEST Act - Amends the Internal Revenue Code to allow the work opportunity tax credit for the hiring of a specified veteran who works in a field of renewable energy. D...
[Detail][Text]
2014-09-16
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...
[Detail][Text]
2014-09-15
Intro
25%
USHB5474Concrete Pump Tax Fairness Act of 2014 - Amends the Internal Revenue Code to impose a vehicle mileage tax on owners of mobile mounted concrete boom pump vehicles. Defines "mobile mounted concrete boom pump vehicle" as a vehicle which is mobile machin...
[Detail][Text]
2014-09-15
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...
[Detail][Text]
2014-09-15
Intro
25%
USSB2792Apprenticeship and Jobs Training Act of 2014 - Amends the Internal Revenue Code to allow employers a business-related tax credit for up to $5,000 for the training of a qualified individual in a qualified apprenticeship program. Defines a "qualified i...
[Detail][Text]
2014-09-11
Intro
25%
USHB5457Fueling America's Future Act of 2014 - Amends the Internal Revenue Code, with respect to the tax treatment of zero carbon emission refueling property, to: (1) exempt the tax credit for such property from the limitation applicable to the alternative f...
[Detail][Text]
2014-09-11
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...
[Detail][Text]
2014-09-10
Intro
25%
USHB5438Tanning Tax Repeal Act of 2014 - Amends the Internal Revenue Code to repeal the 10% excise tax on indoor tanning services.
[Detail][Text]
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...
[Detail][Text]
2014-09-10
Intro
25%
USHB5443Putting America First Corporate Tax Act - Amends the Internal Revenue Code to include in subpart F income (income of a controlled foreign corporation earned outside the United States that is not tax deferred): (1) a shareholder's pro rata share of th...
[Detail][Text]
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...
[Detail][Text]
2014-09-09
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