Subject Taxation | Current

StatusStateBillSummary/TitleLast Actionsort icon
Intro
25%
USHB2429Death Tax Repeal Act of 2013 - Amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and a $5 million lifetime gift tax exemption. Provides for an infla...
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2013-06-19
Intro
25%
USSB1183Death Tax Repeal Act of 2013 - Amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and a $5 million lifetime gift tax exemption. Provides for an infla...
[Detail][Text]
2013-06-19
Intro
25%
USSB1181Real 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...
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2013-06-18
Intro
25%
USHB2396True Cost of Coal Act of 2013 - Amends the Internal Revenue Code to: (1) impose a $10 per ton excise tax on the extraction of coal; (2) establish in the Treasury the Coal Mitigation Trust Fund to hold revenues from such tax; and (3) extend to 50 year...
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2013-06-18
Intro
25%
USHB2393American Growth & Tax Reform Act of 2013 - Directs the Secretary of the Treasury to develop and submit to Congress a legislative proposal to establish a consumption tax that is broad-based and progressive in nature. Requires such proposal to: (1)...
[Detail][Text]
2013-06-17
Intro
25%
USHB2194Family and Retirement Health Investment Act of 2013 - Amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to allow: spouses who have both attained age 55 to make increased catch-up contributions to the same HSA; Med...
[Detail][Text]
2013-06-14
Engross
50%
USSB743Marketplace Fairness Act of 2013 - (Sec. 2) Authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multi-state agreement for the administration and collection of sales and use taxes, adopted on November 12, 2002) to requi...
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2013-06-14
Intro
25%
USHB2312Aged Distilled Spirits Competitiveness Act - Amends the Internal Revenue Code to exclude from determination of the production period for distilled spirits any period allocated to the natural aging process for purposes of determining whether a taxpaye...
[Detail][Text]
2013-06-14
Sponsor introductory remarks on measure. (CR H3638-3639)
Intro
25%
USHB2373Jumpstarting Our Business Sector Act of 2013 - Amends the Internal Revenue Code to: (1) eliminate the corporate income tax and the alternative minimum tax (AMT) on corporations in taxable years beginning after 2013; (2) exclude net capital gain from ...
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2013-06-14
Intro
25%
USHB1883Secure Firearms Act of 2013 - Amends the Internal Revenue Code to allow individual taxpayers a deduction, up to $1,200 in any taxable year, for the cost of secure gun storage or safety devices for the securing of firearms. Defines "secure gun st...
[Detail][Text]
2013-06-14
Intro
25%
USSB1163Fire 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]
2013-06-13
Intro
25%
USSB1160Complete America's Great Trails Act - Amends the Internal Revenue Code to allow a tax credit for the fair market value of any National Scenic Trail conservation contribution. Requires the Secretary of the Interior to study the efficacy of such tax cr...
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2013-06-13
Intro
25%
USHB2332Adoption Tax Credit Tribal Parity Act of 2013 - Amends the Internal Revenue Code to allow Indian tribes to make the determination that a child is a child with special needs for purposes of the adoption tax credit.
[Detail][Text]
2013-06-12
Intro
25%
USHB2313Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations to regulate the conduct of enrolled agents in their practice before the Internal Revenue Service (IRS). Allows properly licensed enrolled agents to u...
[Detail][Text]
2013-06-11
Intro
25%
USSB1141Creating American Prosperity through Preservation Act of 2013 - Amends the Internal Revenue Code, with respect to tax credits for building rehabilitation expenditures, to: (1) allow an increased 30% credit for projects involving $7.5 million or less ...
[Detail][Text]
2013-06-11
Intro
25%
USSB1133New Markets Tax Credit Extension Act of 2013 - Amends the Internal Revenue Code to: (1) make permanent the new markets tax credit, (2) provide for an inflation adjustment to the limitation amount for such credit after 2013, and (3) allow an offset ag...
[Detail][Text]
2013-06-11
Intro
25%
USSB1134Enrolled Agents Credential Act - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to prescribe regulations to regulate the conduct of enrolled agents in their practice before the Internal Revenue Service (IRS). Allows prope...
[Detail][Text]
2013-06-11
Intro
25%
USHB2320Tax Fairness for All Families Act of 2013 - Amends the Internal Revenue Code, with respect to the earned income tax credit, to provide for an increased credit percentage for taxpayers with three or more qualifying children.
[Detail][Text]
2013-06-11
Intro
25%
USSB1116Commuter Benefits Equity Act of 2013 - Amends the Internal Revenue Code to equalize and increase to $245, with a cost-of-living adjustment after 2013, the tax exclusion for both transportation and parking fringe benefits. Authorizes agencies to esta...
[Detail][Text]
2013-06-07
Intro
25%
USSB1115Fallen Firefighters Assistance Tax Clarification Act of 2013 - Treats payments made on or after December 24, 2012, and before December 31, 2013, by a tax-exempt organization on behalf of any firefighter who died or was injured as a result of the ambu...
[Detail][Text]
2013-06-07
Intro
25%
USHB2288Commuter Parity Act of 2013 - Amends the Internal Revenue Code to modify the exclusion from gross income, for income tax purposes, of certain transportation benefits provided by an employer to an employee, to allow a monthly exclusion amount of: (1) ...
[Detail][Text]
2013-06-06
Intro
25%
USSJR16Constitutional Amendment - Prohibits Congress from making any law that imposes a tax on a failure to purchase goods or services.
[Detail][Text]
2013-06-06
Intro
25%
USSB953Student Loan Affordability Act - Amends the Higher Education Act of 1965 to extend until June 30, 2015, existing interest rates for loans made to undergraduate students under the Federal Direct Stafford Loan program. Amends the Internal Revenue Code ...
[Detail][Text]
2013-06-06
Cloture on the motion to proceed to measure not invoked in Senate by Yea-Nay Vote. 51 - 46. Record Vote Number: 143. (consideration: CR S3977-3978)
Intro
25%
USHB2275Fallen Firefighters Assistance Tax Clarification Act of 2013 - Treats payments made on or after December 24, 2012, and before December 31, 2013, by a tax-exempt organization on behalf of any firefighter who died or was injured as a result of the ambu...
[Detail][Text]
2013-06-06
Intro
25%
USSB1103LNG Excise Tax Equalization Act of 2013 - Amends the Internal Revenue Code to adjust the excise tax on liquefied natural gas to 24.3 cents per energy equivalent of a gallon of diesel.
[Detail][Text]
2013-06-06
Intro
25%
USSB1090Higher Education and Skills Obtainment Act - Amends the Internal Revenue Code to replace the Hope Scholarship and Lifetime Learning tax credits with a tax credit for full and part-time post-secondary students equal to 100% of qualified tuition and re...
[Detail][Text]
2013-06-04
Intro
25%
USHB2241Disaster Savings and Resilient Construction Act of 2013 - Amends the Internal Revenue Code to allow a business-related tax credit for a specified portion of the cost of commercial and residential buildings that comply with resilient construction requ...
[Detail][Text]
2013-06-04
Intro
25%
USHB2240Small Business Tax Equity Act of 2013 - Amends the Internal Revenue Code to exempt a trade or business that conducts marijuana sales in compliance with state law from the prohibition against allowing business-related tax credits or deductions for exp...
[Detail][Text]
2013-06-04
Intro
25%
USHB2233Hurricane and Tornado Mitigation Investment Act of 2013 - Amends the Internal Revenue Code to allow individual and business taxpayers in certain states a tax credit for 25% of their qualified hurricane and tornado mitigation property expenditures up ...
[Detail][Text]
2013-06-04
Intro
25%
USSR159Expresses the sense of the Senate that: (1) the Internal Revenue Service (IRS) engaged in discriminatory behavior, (2) Congress should use existing authority to investigate potential criminal wrongdoing by individuals who authorized or were involved ...
[Detail][Text]
2013-06-04
Intro
25%
USHB2253Higher Education and Skills Obtainment Act - Amends the Internal Revenue Code to replace the Hope Scholarship and Lifetime Learning tax credits with a tax credit for full and part-time post-secondary students equal to 100% of qualified tuition and re...
[Detail][Text]
2013-06-04
Intro
25%
USSB1085Small Business Tax Certainty and Growth Act of 2013 - Expresses the sense of the Senate that Congress should undertake comprehensive tax reform to make the tax system fairer and simpler and to promote economic growth. Amends the Internal Revenue Code...
[Detail][Text]
2013-06-03
Intro
25%
USHB2212Race Horse Cost Recovery Act of 2013 - Amends the Internal Revenue Code to modify the accelerated depreciation allowance for race horses to allow a 3-year recovery period for any race horse (currently, a race horse must be placed in service before Ja...
[Detail][Text]
2013-05-24
Intro
25%
USSB1056Adoption Tax Credit Refundability Act of 2013 - Amends the Internal Revenue Code to make the tax credit for adoption expenses refundable.
[Detail][Text]
2013-05-23
Intro
25%
USHB2202LNG Excise Tax Equalization Act of 2013 - Amends the Internal Revenue Code to adjust the excise tax on liquefied natural gas to 24.3 cents per energy equivalent of a gallon of diesel.
[Detail][Text]
2013-05-23
Intro
25%
USHB2141Amends the Internal Revenue Code to define a teacher who works in a Head Start program for at least 700 hours during a school year as an eligible educator for purposes of the tax deduction for educational supplies (books, computer equipment, and othe...
[Detail][Text]
2013-05-23
Intro
25%
USSB1031Family and Retirement Health Investment Act of 2013 - Amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to allow: spouses who have both attained age 55 to make increased catch-up contributions to the same HSA; Med...
[Detail][Text]
2013-05-23
Intro
25%
USSB1030Storage Technology for Renewable and Green Energy Act of 2013 or the STORAGE 2013 Act - Amends the Internal Revenue Code to: (1) allow, through 2020, a 20% energy tax credit for investment in energy storage property that is directly connected to the ...
[Detail][Text]
2013-05-23
Intro
25%
USHB2193Superfund Polluter Pays Act - Amends the Internal Revenue Code by reinstating until January 1, 2019, the Hazardous Substance Superfund financing rate and the corporate environmental income tax.
[Detail][Text]
2013-05-23
Intro
25%
USHB2133Veterans Back to Work Act of 2013 - Amends the Internal Revenue Code to: (1) make permanent the work opportunity tax credit for hiring qualified veterans (veterans receiving compensation for a service-connected disability and other federal assistance...
[Detail][Text]
2013-05-23
Intro
25%
USHB2137Hurricane Sandy Tax Relief Act of 2013 - Amends the Internal Revenue Code to provide tax benefits for individuals and businesses affected by Hurricane Sandy, including: an exemption from the gross income limitation for deducting casualty losses att...
[Detail][Text]
2013-05-23
Intro
25%
USSB1015Help Veterans Own Franchises Act - Amends the Internal Revenue Code to allow a business-related tax credit of up to $100,000 for 25% of the franchise fees paid or incurred by a veteran for the purchase of a franchise. Directs the Administrator of the...
[Detail][Text]
2013-05-22
Intro
25%
USHB2116Earned Income Tax Credit Improvement and Simplification Act 2013 - Amends the Internal Revenue Code, with respect to the earned income tax credit, to: (1) make permanent the increase in the rate of such credit for taxpayers with three or more qualify...
[Detail][Text]
2013-05-22
Intro
25%
USSB1007Biomass Thermal Utilization Act of 2013 or the BTU Act of 2013 - Amends the Internal Revenue Code, with respect to the tax credit for residential energy efficient property, to make qualified biomass fuel property expenditures eligible for such credit...
[Detail][Text]
2013-05-22
Intro
25%
USSB991Amends the Internal Revenue Code to exclude from the taxable income of a life insurance company or other insurance company: (1) any non-taxed reinsurance premium; (2) any additional amount paid by an insurance company with respect to the reinsurance ...
[Detail][Text]
2013-05-20
Intro
25%
USSB881Family Act of 2013 - Amends the Internal Revenue Code to allow a tax credit for 50% of qualified infertility treatment expenses. Limits the dollar amount of such credit to $12,970 for taxable years beginning in 2013, with a phase-out of such credit f...
[Detail][Text]
2013-05-20
Sponsor introductory remarks on measure. (CR S3611)
Intro
25%
USHB2054Amends the Internal Revenue Code to exclude from the taxable income of a life insurance company or other insurance company: (1) any non-taxed reinsurance premium; (2) any additional amount paid by an insurance company with respect to the reinsurance ...
[Detail][Text]
2013-05-20
Intro
25%
USHB2048Middle Class Dependent Care Fairness Act of 2013 - Amends the Internal Revenue Code to eliminate the mandatory reduction in the rate of the tax credit for household and dependent care services for taxpayers whose adjusted gross incomes exceed $15,000...
[Detail][Text]
2013-05-17
Intro
25%
USHB2042Preserving America's Downtowns and Heritage Act of 2013 - Amends the Internal Revenue Code to: (1) increase the rate of the rehabilitation tax credit for commercial buildings and for certified historic structures, and (2) allow a new 20% rehabilitati...
[Detail][Text]
2013-05-17
Intro
25%
USHB2045HALT the IRS Act - Prohibits officers or employees of the Internal Revenue Service (IRS) from initiating any new audit of any taxpayer for 180 days after enactment of this Act.
[Detail][Text]
2013-05-17
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