Subject Taxation | Current

StatusStateBillSummary/TitleLast Actionsort icon
Intro
25%
USHB3039Taxpayer Receipt Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide individual taxpayers via U.S. mail annual receipts for income taxes reported for the preceding taxable year. Requires such tax receipt...
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2013-08-02
Intro
25%
USHB3041IRS Health Records Privacy Act of 2013 - Prohibits any officer or employee of the Internal Revenue Service (IRS) from inspecting protected health information of any individual (defined as individually identifiable health information transmitted by or...
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2013-08-02
Intro
25%
USHB3025Irene and Lee Tax Relief Storm Recovery Act of 2013 - Amends the Internal Revenue Code to allow an increase in 2013, 2014, and 2015 of the amount of the low-income housing tax credit that may be allocated in states containing counties covered by the ...
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2013-08-02
Intro
25%
USHB2987PTC Certainty and Phaseout Act of 2013 - Amends the Internal Revenue Code, with respect to the tax credit for production of electricity from wind facilities, to: (1) extend until December 31, 2019, the date by which construction of wind facilities el...
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2013-08-02
Intro
25%
USHB3057Fuel Cell Industrial Vehicle Jobs Act of 2013- Amends the Internal Revenue Code to: (1) allow a $4,000 new qualified fuel cell motor vehicle tax credit for motor vehicles weighing not more than 8,500 pounds that are manufactured primarily for use in ...
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2013-08-02
Intro
25%
USHB3043Tribal General Welfare Exclusion Act of 2013 - 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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2013-08-02
Intro
25%
USHB3015Supermarket Tax Credit for Underserved Areas Act - Amends the Internal Revenue Code to: (1) increase the rate of the rehabilitation tax credit for a supermarket building placed in service after December 31, 2013, and before January 1, 2016, in an und...
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2013-08-02
Intro
25%
USHB2988Forty Hours is Full Time Act of 2013 - Amends the Internal Revenue Code, with respect to the employer mandate to provide health care coverage, to: (1) modify the formula for calculating the number of full-time employees employed by an applicable larg...
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2013-08-02
Intro
25%
USHB2797Homeless Veterans Assistance Fund Act of 2013 - Amends the Internal Revenue Code to: (1) establish in the Treasury the Homeless Veterans Assistance Fund; and (2) allow individual taxpayers to designate on their tax returns a specified portion (not le...
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2013-08-02
Intro
25%
USHB2990Smuggled Tobacco Prevention Act of 2013 or the STOP Act - Amends the Internal Revenue Code to restrict the sale, lease, export or import, or delivery of tobacco production machines to persons lawfully engaged in: (1) the sale, lease, export or import...
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2013-08-02
Intro
25%
USHB3023Water and Agriculture Tax Reform Act of 2013 - Amends the Internal Revenue Code to permit tax-exempt mutual ditch or irrigation companies to earn income from dispositions of certain real property and stock interests without affecting their tax-exempt...
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2013-08-02
Intro
25%
USHB2994Mortgage Forgiveness Tax Relief Act of 2013 - Amends the Internal Revenue Code to extend through 2014 the exclusion from gross income of income attributable to the discharge of indebtedness on a principal residence.
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2013-08-02
Intro
25%
USHB2964Savings for Working Families Act of 2013 - Allows certain low-income individuals between age 18 and 61 to establish tax-exempt individual development accounts (IDAs) to pay for certain qualified expenses, including education expenses, first-time home...
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2013-08-01
Engross
50%
USHB2768Taxpayer Bill of Rights Act of 2013 - Amends the Internal Revenue Code to require the Commissioner of the Internal Revenue Service (IRS) to ensure that IRS employees are familiar with and act in accordance with taxpayer rights, including the right to...
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2013-08-01
Intro
25%
USSB1449Amends the Internal Revenue Code to treat United States cruise industry income as effectively connected with the conduct of a trade or business within the United States (thus subjecting such income to U.S. income taxation). Defines "United State...
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2013-08-01
Intro
25%
USHB2923Disclosure of Taxpayer Rights Act - Amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to include in its acknowledgment of receipt of an application of a charitable organization for tax-exempt status a notice of the right ...
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2013-08-01
Intro
25%
USHB2917Financial Security Credit Act of 2013 - Amends the Internal Revenue Code to allow an income-based tax credit equal to the lesser of $500 or 50% of the total amount deposited or contributed into designated savings products in a taxable year. Defines &...
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2013-08-01
Intro
25%
USSB1442Improving the Low Income Housing Tax Credit Rate Act - Amends the Internal Revenue Code to: (1) make permanent the the minimum low-income housing tax credit rate for new buildings that are not federally subsidized, and (2) establish a minimum 4% low-...
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2013-08-01
Intro
25%
USSB1421Historic Downtown Preservation and Access Act - Amends the Internal Revenue Code to allow a refundable tax credit for 50% of the cost of installing an elevator system or a sprinkler system in a certified historic structure. Limits the total amount of...
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2013-08-01
Engross
50%
USHB2565Stop Targeting Our Politics IRS Act or the STOP IRS Act - Amends the Internal Revenue Service Restructuring and Reform Act of 1998 to expand existing grounds for termination of the employment of an Internal Revenue Service (IRS) employee to include p...
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2013-08-01
Intro
25%
USSB1485Americans Giving Care to Elders (AGE) Act of 2013 - Amends the Internal Revenue Code to allow caregivers a tax credit for up to $6,000 of the eldercare expenses incurred for their parents (or ancestors of such parents). Amends the Older Americans Act...
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2013-08-01
Intro
25%
USSB1457Aged Distilled Spirits Competitiveness Act - Amends the Internal Revenue Code to exclude the aging period from the production period for distilled spirits for purposes of determining whether a taxpayer can expense, rather than capitalize, interest co...
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2013-08-01
Intro
25%
USHB2971Innovative Energy Systems Act of 2013 - Amends the Internal Revenue Code to allow an energy tax credit for highly efficient combined heat and power system property. Defines such property as property at an industrial, commercial, or institutional faci...
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2013-08-01
Intro
25%
USHB2945Amends the Internal Revenue Code to: (1) make permanent the tax deduction for charitable contributions of food inventory; (2) set forth rules for determining the basis and fair market value of contributed food; and (3) increase from 10% to 15% of tax...
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2013-08-01
Intro
25%
USHB2924Strict Standards and Accountability Act - Amends the Internal Revenue Code to require the Secretary of the Treasury to: (1) acknowledge in writing the receipt of an application submitted by a non-profit social welfare organization for recognition of ...
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2013-08-01
Intro
25%
USHB2940Rebuilding American Manufacturing Act of 2013 - Amends the Internal Revenue Code to allow taxpayers engaged in domestic manufacturing in the United States a tax deduction equal to 50.5% (43% for C corporations) of the lesser of their domestic manufac...
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2013-08-01
Intro
25%
USHB2921Cider Industry Deserves Equal Regulation Act or the CIDER Act - Amends the Internal Revenue to revise the definition of "hard cider," for purposes of the excise tax on distilled spirits, wines, and beer, to mean any wine: (1) the carbonatio...
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2013-08-01
Intro
25%
USSB1450Amends the Internal Revenue Code to impose a 5% excise tax on persons providing a covered passenger cruise. Defines "covered passenger cruise" as a voyage of a commercial passenger cruise vessel that extends over one or more nights and duri...
[Detail][Text]
2013-08-01
Intro
25%
USSB1455Exchange Verification of Eligibility to Receive Income-Related Funds for Individuals or the Requiring E-VERIFI Act - Declares that no premium tax credits or reductions in cost-sharing for the purchase of qualified health benefit plans under the Patie...
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2013-08-01
Intro
25%
USSB1446Health Care Coverage for Displaced Workers Act - Amends the Internal Revenue Code, with respect to the tax credit for the health insurance coverage costs of certain taxpayers (i.e., Pension Benefit Guaranty Corporation [PBGC] pension and trade adjust...
[Detail][Text]
2013-08-01
Intro
25%
USSB1441Water and Agriculture Tax Reform Act of 2013 - Amends the Internal Revenue Code to permit tax-exempt mutual ditch or irrigation companies to earn income from dispositions of certain real property and stock interests without affecting their tax-exempt...
[Detail][Text]
2013-08-01
Intro
25%
USHB2929Creating Homeownership Opportunity Act of 2013 - Amends the Internal Revenue Code to establish tax-exempt housing equity savings accounts to assist individual taxpayers under the age of 55 in paying the costs of acquiring, constructing, or reconstruc...
[Detail][Text]
2013-08-01
Intro
25%
USHB2972Heat is Power Act - Amends the Internal Revenue Code to allow through 2017: (1) an energy tax credit for investment in wasted heat to electricity property, and (2) a tax credit for the production of electricity from renewable resources for wasted hea...
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2013-08-01
Intro
25%
USHB2965Help Kids Save for College Act of 2013 - Amends the Internal Revenue Code to exclude from the gross income of an employee amounts, up to $1,000, paid by an employer to a qualified college savings assistance plan for a designated beneficiary.
[Detail][Text]
2013-08-01
Intro
25%
USSB1476Stop Subsidizing Multimillion Dollar Corporate Bonuses Act - Amends the Internal Revenue Code, with respect to the $1 million limitation on the deductibility of employee compensation, to: (1) extend such limitation to any individual who is a current ...
[Detail][Text]
2013-08-01
Engross
50%
USHB2769Stop Playing on Citizens' Cash Act - Prohibits the Internal Revenue Service (IRS) from holding any conference until the Inspector General for Tax Administration of the Department of the Treasury submits to Congress a report certifying that the IRS ha...
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2013-08-01
Intro
25%
USHB2890District of Columbia Incentives for Business and Individual Investment Act - Amends the Internal Revenue Code, with respect to tax incentives for investment in the District of Columbia, to: (1) reauthorize provisions for designating a District of Col...
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2013-07-31
Intro
25%
USHB2885Growing Jobs Through Capital Act of 2013 - Amends the Internal Revenue Code to exclude gain from the sale or exchange of a capital asset from gross income for income tax purposes. Terminates such tax exclusion two years after the enactment of this Ac...
[Detail][Text]
2013-07-31
Intro
25%
USSB1409Better Education and Skills Training for America's Workforce Act - Amends the Internal Revenue Code to allow tax credits for: (1) the qualified training expenses of job trainees who have been unemployed for at least 90 days before enrolling in a trai...
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2013-07-31
Intro
25%
USHB2899Growing Small Farms Act of 2013 - Amends the Internal Revenue Code, with respect to the liability of employers of agricultural labor for federal unemployment tax under the Federal Unemployment Tax Act (FUTA), to increase from $20,000 or more to $40,0...
[Detail][Text]
2013-07-31
Intro
25%
USHB2870Real Estate Investment and Jobs Act of 2013 - Amends the Internal Revenue Code to increase from 5% to 10% the allowable ownership interest in real estate investment trust (REIT) stock for purposes of tax exemptions allowed by the Foreign Investment i...
[Detail][Text]
2013-07-31
Intro
25%
USSB1402Death Tax Repeal Act - Repeals the federal estate, gift, and generation-skipping transfer taxes.
[Detail][Text]
2013-07-31
Intro
25%
USHB2876Fairness for America's Heroes Act of 2013 - Amends the Internal Revenue Code, as amended by the Patient Protection and Affordable Care Act, to exempt veterans, until January 1, 2015, from the penalty for failure to maintain minimum essential health c...
[Detail][Text]
2013-07-31
Intro
25%
USHB2854Amends 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]
2013-07-30
Intro
25%
USHB2862Freedom to Invest Act of 2013 - Amends the Internal Revenue Code to: (1) extend the election allowed to a U.S. corporation to deduct dividends received from a controlled foreign corporation to the corporation's last taxable year beginning before the ...
[Detail][Text]
2013-07-30
Intro
25%
USSB1395Good Samaritan Hunger Relief Tax Incentive Extension Act of 2013 - Amends the Internal Revenue Code to: (1) modify the tax deduction for charitable contributions of food inventory by limiting the reduction in such deduction to the amount by which the...
[Detail][Text]
2013-07-30
Pass
100%
USHB2289Amends the Internal Revenue Code to rename the section heading of Internal Revenue Code provisions relating to the individual retirement accounts (IRAs) of married individuals as the Kay Bailey Hutchison Spousal IRA.
[Detail][Text]
2013-07-25
Became Public Law No: 113-22.
Intro
25%
USHB2832Philanthropic Facilitation Act - Amends the Internal Revenue Code to: (1) expand the definition of, and requirements relating to, "program-related investments" made by private foundations to for-profit entities to further certain charitable purposes;...
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2013-07-25
Intro
25%
USSB1364Digital Goods and Services Tax Fairness Act of 2013 - Prohibits a state or local jurisdiction from imposing multiple or discriminatory taxes on the sale or use of a digital good or service delivered or transferred electronically to a customer. Exclud...
[Detail][Text]
2013-07-25
Intro
25%
USSB1368Volunteer Income Tax Assistance (VITA) Act - Directs the Secretary of the Treasury, through the Internal Revenue Service (IRS), to establish a Community Volunteer Income Tax Assistance Matching Grant Program (VITA grant program) for the development, ...
[Detail][Text]
2013-07-25
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