Subject Taxation | Current

StatusStateBillSummary/TitleLast Actionsort icon
Enroll
75%
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
Signed by President.
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
Engross
50%
USSB2912Don't Tax Our Fallen Public Safety Heroes Act
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2014-09-19
Held at the desk.
Intro
25%
USSB2835Storm Shelter Affordability Act of 2014
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2014-09-17
Intro
25%
USSB2816Securing Assistance for Victims' Empowerment (SAVE) Act
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2014-09-16
Intro
25%
USSB2827Make Student Grants Truly Tax-Free Act
[Detail][Text]
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%
USSB2792Apprenticeship and Jobs Training Act of 2014
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2014-09-11
Intro
25%
USSB2789IDEA Full Funding Act
[Detail][Text]
2014-09-10
Intro
25%
USSB2786Corporate Inverters Earnings Stripping Reform Act of 2014
[Detail][Text]
2014-09-10
Intro
25%
USHB5279Sugar-Sweetened Beverages Tax Act of 2014 or the SWEET Act - Amends the Internal Revenue Code to impose an excise tax on the sale or transfer of any specified sugar-sweetened beverage product by the manufacturer, producer, or importer thereof. Establ...
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2014-08-01
Intro
25%
USSB2775Amends the Internal Revenue Code to exempt aircraft management services from the excise tax on transportation of persons and property. Defines "aircraft management services" as scheduling, flight planning, weather forecasting, operation of flights, o...
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2014-08-01
Intro
25%
USSB2736Tax Refund Theft Prevention Act of 2014
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2014-07-31
Intro
25%
USSB2717Cyber Information Sharing Tax Credit Act - Amends the Internal Revenue Code to allow a refundable tax credit for qualified Information Sharing and Analysis Organization costs (defined as the sum of dues for membership in the Organization, personnel p...
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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%
USSB2735Amends the Internet Tax Freedom Act to extend until December 31, 2014: (1) the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce, and (2) the grandfather provisions allowing states that ...
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2014-07-31
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%
USHB5382Amends the Internal Revenue Code to exempt aircraft management services from the excise tax on transportation of persons and property. Defines "aircraft management services" as scheduling, flight planning, weather forecasting, operation of flights, o...
[Detail][Text]
2014-07-31
Intro
25%
USSB2739Biogas Investment Tax Credit Act of 2014 - Amends the Internal Revenue Code to allow: (1) an energy tax credit through 2019 for investment in qualified biogas property, and (2) financing of qualified biogas property with new clean renewable energy bo...
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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%
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....
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2014-07-31
Ordered to be Reported (Amended) by Voice Vote.
Intro
25%
USHB5319Modernizing American Manufacturing Bonds Act - Amends the Internal Revenue Code, with respect to qualified small issue bonds for manufacturing purposes, to: (1) expand the definition of "manufacturing facility" to include a facility which i...
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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%
USSB2708Access to Court Challenges for Exempt Status Seekers (ACCESS) Act of 2014 - Amends the Internal Revenue Code to expand the availability of the declaratory judgment legal remedy to all organizations that are currently classified as tax-exempt (current...
[Detail][Text]
2014-07-30
Intro
25%
USSB2710Philanthropic Enterprise Act of 2014 - Amends the Internal Revenue Code to exempt the holdings of a private foundation in any business enterprise that meet specified requirements relating to exclusive ownership, minimum distribution of net operating ...
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2014-07-30
Intro
25%
USHB5262Student Worker Exemption Act of 2014 - Amends the Internal Revenue Code to exclude students who are employed by an institution of higher education (IHE) and carrying a full-time academic workload at the IHE from being counted as full-time employees i...
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2014-07-30
Intro
25%
USHB5258Families First Act - Amends the Internal Revenue Code to allow an adjustment for inflation in calendar years after 2014 to amounts allowed with respect to the tax credit for dependent care expenses necessary for employment and the exclusion from gros...
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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%
USHB5298Student Job Protection Act of 2014 - Amends the Internal Revenue Code to exclude students who are employed by an institution of higher education (IHE) and carrying what the school considers a full-time academic workload at the IHE from being counted ...
[Detail][Text]
2014-07-30
Intro
25%
USHB5276Bike to Work Act of 2014 - Amends the Internal Revenue Code to include a bicycle sharing system as a mass transit facility for purposes of the tax exclusion of employer-paid commuting expenses. Defines "bicycle sharing system" as a public transportat...
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2014-07-30
Intro
25%
USHB5281Young Savers Security in Retirement Act of 2014 - Amends the Internal Revenue Code to establish a tax-exempt individual retirement account for taxpayers under age 26, to be known as a young savers account. Treats such accounts as Roth individual reti...
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2014-07-30
Intro
25%
USHB5287Amends the Internal Revenue Code to allow a new tax credit for employment-related expenses necessary to care for a dependent of a taxpayer who has attained age 50, including expenses for household services and for the care of the dependent, including...
[Detail][Text]
2014-07-30
Intro
25%
USSB2686Wounded Warrior Tax Equity Act of 2014 - Amends the Internal Revenue Code to prevent any extension of the tax collection period after assessment for taxpayers who are members of the Armed Forces due to a hospitalization for combat zone injuries.
[Detail][Text]
2014-07-30
Intro
25%
USHB5299Urban Core Revitalization Act - Amends the Internal Revenue Code, with respect to the rehabilitation tax credit, to include a 15% credit for any qualified rehabilitated building (other than a certified historic structure) located in a low-income comm...
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2014-07-30
Intro
25%
USHB5284Amends the Internal Revenue Code, with respect to the work opportunity tax credit, to: (1) make such credit permanent, and (2) allow the transfer of credit amounts to an individual other than the employer for computer services performed by a qualifie...
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2014-07-30
Intro
25%
USHB5264Amends the Internal Revenue Code to make the work opportunity tax credit permanent.
[Detail][Text]
2014-07-30
Intro
25%
USSB2702Education Tax Fraud Prevention Act - Amends the Internal Revenue Code to require: (1) individuals who claim a tax credit for qualified tuition and related expenses under the Hope Scholarship or the Lifetime Learning tax credit to include their social...
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2014-07-30
Intro
25%
USHB5234Rewarding the Training of Employees for American Manufacturing Act of 2014 or the Rewarding the TEAM Act - Amends the Internal Revenue Code to allow manufacturing employers located in the United States a business-related tax credit for the manufactur...
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2014-07-29
Intro
25%
USHB5239Amends the Internal Revenue Code, with respect to the exclusion from gross income of income attributable to the discharge of student loan indebtedness, to: (1) include indebtedness discharged due to income-contingent and income-based repayment plans,...
[Detail][Text]
2014-07-29
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%
USSB2679Superfund Polluter Pays Restoration Act of 2014 - Amends the Internal Revenue Code to: (1) reinstate the Hazardous Substance Superfund financing rate beginning 60 days after enactment of this Act; (2) increase such rate from 9.7 cents to 15.8 cents p...
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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%
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...
[Detail][Text]
2014-07-29
Intro
25%
USHB5213Simplifying 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...
[Detail][Text]
2014-07-28
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.
Intro
25%
USHB5198Amends the Internal Revenue Code to allow a state or local government agency to petition the Secretary of Housing and Urban Development (HUD) to review a HUD designation of (or failure to designate) an area as a qualified census tract (low income are...
[Detail][Text]
2014-07-24
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
Intro
25%
USSB2660Amends the Internal Revenue Code, with respect to the exclusion of payments made from an accident or health plan funded by a state entity from gross income for income tax purposes, to: (1) include payments made to an employee or to a spouse, dependen...
[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.
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