Subject Taxation | Current

StatusStateBillSummary/TitleLast Actionsort icon
Intro
25%
USHB3897Amends the Internal Revenue Code, with respect to the tax exemption for structured settlement factoring transactions (i.e., transfers of the right to receive periodic payments under a settlement of a legal claim for damages in exchange for a lump sum...
[Detail][Text]
2014-01-16
Intro
25%
USHB3894Senior Citizens Tax Elimination Act - Amends the Internal Revenue Code to repeal the inclusion of any social security or tier I railroad retirement benefits in gross income. Appropriates funds to cover reductions in transfers to the Social Security a...
[Detail][Text]
2014-01-16
Intro
25%
USSB1920Innovators Job Creation Act - Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research activities; (2) allow an offset of such credit against liability for the alternative minimum tax (AMT); (3) make permanent th...
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2014-01-14
Intro
25%
USSB1918Clarity for Military Retiree Health Care Act - Amends the Internal Revenue Code, with respect to the tax exclusion of benefits under cafeteria employee benefit plans, to allow a participant in a cafeteria plan which permits a revocation of an electio...
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2014-01-14
Intro
25%
USHB3871Promoting Health for Future Generations Act of 2014 - Amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: (1) increase the contribution limitation for such accounts, (2) allow Medicare beneficiaries and participants ...
[Detail][Text]
2014-01-14
Intro
25%
USHB3861Reward and Encourage New Business Act of 2013 - Amends the Internal Revenue Code to increase from $5,000 to $10,000 the maximum amount of the tax deduction for business start-up expenditures.
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2014-01-13
Intro
25%
USHB3856Homeowners Debt Relief Extension Act of 2014 - Amends the Internal Revenue Code to: (1) extend through 2015 the exclusion from gross income of imputed income from the discharge of indebtedness with respect to a principal residence; and (2) exclude fr...
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2014-01-13
Intro
25%
USHB3843Veteran Tax Parity Act - Amends the Internal Revenue Code to exclude from gross income imputed income from the discharge of student loan indebtedness of a veteran with a service-connected total disability that is determined to be permanent in nature.
[Detail][Text]
2014-01-10
Intro
25%
USHB3838Amends the Internal Revenue Code to: (1) allow a new business-related tax credit for sales by an electric utility, prior to January 1, 2020, of renewable electricity generated by a facility using wind or solar energy to a retail customer; and (2) all...
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2014-01-10
Intro
25%
USHB3169IRS Rulemaking Fairness Act of 2013 - Expands requirements relating to review of federal agency actions that have a significant economic impact on small entities (e.g., small organizations and businesses) to include rulemaking by the Internal Revenue...
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2014-01-09
Intro
25%
USHJR104Constitutional Amendment - Repeals the Sixteenth Amendment to the Constitution and declares that Congress shall have no power to lay and collect taxes on incomes, except in time of war declared by Congress.
[Detail][Text]
2014-01-09
Intro
25%
USSB1899Amends the Internal Revenue Code to allow, through December 31, 2018: (1) a new business-related tax credit for sales by an electric utility of renewable electricity generated by a facility using wind or solar energy to a retail customer; and (2) pay...
[Detail][Text]
2014-01-09
Intro
25%
USHB3821Derek M. Hodge Virgin Islands Improvement Act of 2013 - Amends the Internal Revenue Code to provide for a reduction of taxes on distributions from certain retirement savings plans designated by an individual under the age of 61 as being under investm...
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2014-01-08
Intro
25%
USHB3685Protecting Volunteer Firefighters and Emergency Responders Act - Amends the Internal Revenue Code to provide that a qualified emergency services volunteer shall not be counted in determining the number of full-time employees of an employer for the pu...
[Detail][Text]
2014-01-08
Sponsor introductory remarks on measure. (CR H65-66, H66-67, H68)
Intro
25%
USSB1896Manufacturing Communities Investment Act - Amends the Internal Revenue Code, with respect to the new markets tax credit, to: (1) increase to $5 billion and extend through 2016 the national limitation amount for such credit, and (2) allow an additiona...
[Detail][Text]
2014-01-07
Intro
25%
USHB3809Amends the Internal Revenue Code, with respect to eligibility for the new markets tax credit, to treat a population census tract for which the Secretary of the Treasury determines there is insufficient information to determine whether such tract is a...
[Detail][Text]
2013-12-26
Intro
25%
USSB1859Tax Extenders Act of 2013 - Title I: Individual Tax Extenders - Amends the Internal Revenue Code to extend through 2014: the tax credit for purchasing health care insurance; the tax deduction for expenses of elementary and secondary school teacher...
[Detail][Text]
2013-12-20
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 287.
Intro
25%
USSB1882Amends the Internal Revenue Code to extend through 2014 the equalization of the exclusion from gross income for employer-provided mass transit and parking benefits.
[Detail][Text]
2013-12-20
Intro
25%
USSB1869Keeping Our Promise to Our Military Heroes Act - Repeals the provision of the Bipartisan Budget Act of 2013 that reduces the cost-of-living adjustment to the retirement pay of members of the Armed Forces under age 62. Amends the Internal Revenue Code...
[Detail][Text]
2013-12-19
Intro
25%
USHB3791Health Premium Parity Act - Amends the Internal Revenue Code to allow a deduction from gross income for the health insurance premiums of a taxpayer, the taxpayer's spouse and dependents, and any child of the taxpayer who has not attained age 27. Make...
[Detail][Text]
2013-12-19
Intro
25%
USSB1855Amends the Internal Revenue Code to reduce from 10 to 5 years the period during which the built-in gains of an S corporation are subject to tax and to make such reduction permanent.
[Detail][Text]
2013-12-18
Intro
25%
USSB1833Amends the Internal Revenue Code to make permanent the suspension of the taxable income limitation on percentage depletion for oil and natural gas produced from marginal properties.
[Detail][Text]
2013-12-17
Intro
25%
USSB1834Amends the Internal Revenue Code to make permanent the special rules for the accelerated depreciation of business property used on Indian reservations.
[Detail][Text]
2013-12-17
Intro
25%
USSB1844Military Retirement Restoration Act - Repeals the provision of the Bipartisan Budget Act of 2013 that reduces the cost-of-living adjustment to the retirement pay of members of the Armed Forces under age 62. Amends the Internal Revenue Code to treat a...
[Detail][Text]
2013-12-17
Intro
25%
USHB3777Protecting Jobs for Students Act - Amends the Internal Revenue Code to provide that a student who is enrolled at an institution of higher education and is participating in a federal work-study program under the Higher Education Act of 1965 shall not ...
[Detail][Text]
2013-12-16
Intro
25%
USHB3781American Unemployed Worker Investment Act of 2013 - Amends the Internal Revenue Code to allow a small business employer (i.e., an employer that employs more than 10 but fewer than 25 full-time employees throughout the taxable year) a work opportunity...
[Detail][Text]
2013-12-16
Intro
25%
USSB1826Motorsports Fairness and Permanency Act - Amends the Internal Revenue Code to make permanent the classification, for depreciation purposes, of any motorsports entertainment complex as seven-year property.
[Detail][Text]
2013-12-13
Intro
25%
USSB1689Fallen Firefighters Assistance Tax Clarification Act of 2013 - Treats payments made on or after December 24, 2012, and before the later of January 1, 2014, or 30 days after the enactment of this Act, by a tax-exempt organization to any firefighter wh...
[Detail][Text]
2013-12-13
See also H.R. 3458.
Intro
25%
USHB3728Wild Game Donation Act of 2013 - Amends the Internal Revenue Code to: (1) increase the tax deduction for charitable contributions of qualified wild game meat by the processing fees paid with respect to such contributions, and (2) exclude from the gro...
[Detail][Text]
2013-12-12
Intro
25%
USHB3752Reducing Long-Term Unemployment Act - Amends the Internal Revenue Code to extend until December 31, 2014, the suspension of employment and railroad retirement taxes for employers who hire unemployed individuals. Limits the aggregate reduction in taxe...
[Detail][Text]
2013-12-12
Intro
25%
USHB94Amends the Internal Revenue Code to repeal provisions providing for the use of funds from the Presidential Election Campaign Fund for presidential nominating conventions.
[Detail][Text]
2013-12-12
Placed on the Union Calendar, Calendar No. 210.
Intro
25%
USHB3747Volunteer Responder Incentive Protection Reauthorization Act of 2013 - Amends Internal Revenue Code, with respect to the tax exclusion for benefits paid to volunteer firefighters and emergency medical providers by states and local governments, to: (1...
[Detail][Text]
2013-12-12
Intro
25%
USHB3751Amends the Internal Revenue Code to extend through 2014 the equalization of the exclusion from gross income for employer-provided mass transit and parking benefits.
[Detail][Text]
2013-12-12
Intro
25%
USHB95Amends the Internal Revenue Code to terminate: (1) the taxpayer election to designate $3 of income tax liability to the Presidential Election Campaign Fund for taxable years beginning after December 31, 2011, (2) the Presidential Election Campaign Fu...
[Detail][Text]
2013-12-12
Reported by the Committee on House Administration. H. Rept. 113-292, Part I.
Intro
25%
USHB3772Home Heating and Cooling Efficiently Act - Amends the Internal Revenue Code to exempt electric heat pumps and water heaters from the $300 limitation on residential energy property expenditures for purposes of the tax credit for nonbusiness energy eff...
[Detail][Text]
2013-12-12
Intro
25%
USHB3758Second Generation Biofuel Extension Act of 2013 - Amends the Internal Revenue Code to extend through 2014: (1) the second generation biofuel producer tax credit, and (2) the depreciation allowance for second generation biofuel plant property.
[Detail][Text]
2013-12-12
Intro
25%
USHB3725Veterans Entrepreneurs Act of 2013 - Amends the Internal Revenue Code to allow a business-related tax credit of up to $400,000 for 25% of the franchise fees paid or incurred by a veteran for the purchase of a franchise. Reduces the amount of such cre...
[Detail][Text]
2013-12-12
Intro
25%
USHB3740Child Care Access and Refundability Expansion Act or the Child CARE Act - Amends the Internal Revenue Code, with respect to the tax credit for dependent care expenses, to: (1) make such credit refundable, (2) deny such credit to nonresident aliens, a...
[Detail][Text]
2013-12-12
Intro
25%
USHB3726Long-Term Unemployed Hiring Incentive Act - Amends the Internal Revenue Code to allow through December 31, 2016, a work opportunity tax credit for hiring a qualified long-term unemployed individual. Defines "qualified long-term unemployed individual"...
[Detail][Text]
2013-12-12
Intro
25%
USHB3759Military Reserve Small Business Jobs Act of 2013 - Amends the Internal Revenue Code to extend through 2018 the tax credit for differential wage payments made by a small business employer on behalf of employees who are active duty members of the unifo...
[Detail][Text]
2013-12-12
Intro
25%
USHB3735Manufacturing Communities Investment Act - Amends the Internal Revenue Code, with respect to the new markets tax credit, to: (1) increase to $5 billion and extend through 2016 the national limitation amount for such credit, and (2) allow an additiona...
[Detail][Text]
2013-12-12
Intro
25%
USHB3757Igniting American Research Act - Amends the Internal Revenue Code, with respect to the tax credit for increasing research expenditures, to: (1) extend such credit through 2014; (2) increase the rate of the alternative simplified research tax credit t...
[Detail][Text]
2013-12-12
Intro
25%
USSB1798Protecting Volunteer Firefighters and Emergency Responders Act - Amends the Internal Revenue Code to provide that a qualified emergency services volunteer shall not be counted in determining the number of full-time employees of an employer for the pu...
[Detail][Text]
2013-12-10
Intro
25%
USSB1795New Skills for New Jobs Act - Directs the Secretary of the Treasury, on a quarterly basis, to make payments to an eligible community college in an amount equal to the aggregate new job tax withholding matches for qualified training provided to job tr...
[Detail][Text]
2013-12-10
Intro
25%
USHB3666Sequester Delay and Stop Tax Haven Abuse Act - Title I: Extension of Sequestration - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 to: (1) repeal the across-the-board reductions in discretionary spending mandated by such Act in...
[Detail][Text]
2013-12-05
Intro
25%
USHB3673Family Cord Blood Banking Act - Amends the Internal Revenue Code to treat the cost of private umbilical cord blood banking services as a medical care expense for purposes of the tax deduction for medical expenses.
[Detail][Text]
2013-12-05
Intro
25%
USHB3648Hire A Hero Act of 2013 - Amends the Internal Revenue Code to: (1) allow employers a work opportunity tax credit for hiring a member of the Ready Reserve or the National Guard, and (2) make such credit with respect to the hiring of qualified veterans...
[Detail][Text]
2013-12-04
Intro
25%
USHB3649Jobs for Heroes Act - Amends the Internal Revenue Code, with respect to the work opportunity tax credit, to: (1) revise the definition of "qualified veteran" to expand the eligibility of veterans for such credit, (2) allow such credit for the hiring ...
[Detail][Text]
2013-12-04
Intro
25%
USHB3636Update, Promote, and Develop America's Transportation Essentials Act of 2013 - Expresses the sense of Congress that by 2024, the gas tax should be repealed and replaced with a more sustainable, stable funding source. Amends the Internal Revenue Code...
[Detail][Text]
2013-12-03
Intro
25%
USHB3640Innovation, Research, and Manufacturing Act - Amends the Internal Revenue Code, with respect to the tax credit for increasing research activities, to: (1) increase such credit (from the sum of 20% of the excess of qualified research expenses for the ...
[Detail][Text]
2013-12-03
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