Subject Taxation | Current

StatusStateBillSummary/TitleLast Actionsort icon
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%
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
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
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%
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%
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%
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.
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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%
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...
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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%
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...
[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%
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%
USSB1431Internet Tax Freedom Forever Act - Amends the Internet Tax Freedom Act to make permanent the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce.
[Detail][Text]
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...
[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
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%
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%
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...
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2013-08-01
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...
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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%
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%
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%
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%
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...
[Detail][Text]
2013-07-31
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...
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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 ...
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2013-07-30
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
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%
USHB2835Restoring Access to Medication Act of 2013 - Repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accounts, and ...
[Detail][Text]
2013-07-25
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;...
[Detail][Text]
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%
USHB2831Amends the Internal Revenue Code to deny a tax deduction for any business expenses for marketing directed at children (age 17 or younger) to promote the consumption of food of poor nutritional quality and for related expenses, including for travel, g...
[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
Intro
25%
USSB1350Mayflower Oil Spill Tax Relief Act of 2013 - Excludes from gross income, for income tax purposes, any compensation provided to or for the benefit of a victim of the pipeline rupture and oil spill in Mayflower, Arkansas, on March 29, 2013.
[Detail][Text]
2013-07-24
Intro
25%
USHB2820Health Equity Act of 2013 - Amends the Internal Revenue Code to: (1) make permanent the tax deduction allowed to self-employed individuals for health insurance costs; (2) allow a new tax deduction for the health care insurance costs of a taxpayer, th...
[Detail][Text]
2013-07-24
Intro
25%
USHB2499Tax Parity for Health Plan Beneficiaries Act of 2013 - Amends the Internal Revenue Code to: (1) exclude from an employee's gross income employer-provided accident and health plan benefits extended to a domestic partner or non-dependent, non-spouse be...
[Detail][Text]
2013-07-23
Intro
25%
USSB1346Amends the Internal Revenue Code to expand the eligibility of certain small insurance companies (other than life insurance companies) for the alternative corporate income tax by increasing the premium limitation used to determine such eligibility to ...
[Detail][Text]
2013-07-23
Intro
25%
USHB2752Amends the Internal Revenue Code, with respect to the employer mandate to provide employees with minimum essential health care coverage, to provide that seasonal employees of an employer subject to such mandate shall not be taken into account in dete...
[Detail][Text]
2013-07-23
Intro
25%
USHB2788Mortgage Forgiveness Tax Relief Act - Amends the Internal Revenue Code to extend through 2015 the exclusion from gross income of income attributable to the discharge of indebtedness on a principal residence.
[Detail][Text]
2013-07-23
Intro
25%
USSB1342Small Business Investment Promotion Act - Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $200,000 expensing allowance for such property, (2) the increa...
[Detail][Text]
2013-07-23
Intro
25%
USHB2443Safeguarding Children Harmed by Obamacare's Onerous Levies Act - Amends the Internal Revenue Code to exclude from the definition of "applicable large employer" for purposes of the employer mandate to provide health care coverage for employe...
[Detail][Text]
2013-07-23
Intro
25%
USHB2778Child Tax Credit Integrity Preservation Act of 2013 - Amends the Internal Revenue Code to expand the identification requirements for the child tax credit to require taxpayers to provide valid identification numbers on their tax returns in addition to...
[Detail][Text]
2013-07-22
Intro
25%
USHB2783Amends the Internal Revenue Code to continue the eligibility of Pension Benefit Guaranty Corporation (PBGC) pension recipients for the health care tax credit after 2013 if such recipients were eligible for such credit in December 2013.
[Detail][Text]
2013-07-22
Intro
25%
USHB2774Hurricane and Tornado Mitigation Investment Act of 2013 - Amends the Internal Revenue Code to allow individual and business taxpayers a tax credit for 25% of their qualified hurricane and tornado mitigation property expenditures up to $5,000 for any ...
[Detail][Text]
2013-07-22
Intro
25%
USHB2755Border Security Tax Relief Act of 2013 - Amends the Internal Revenue Code to: (1) exclude from gross income, for income tax purposes, compensation received by a U.S. Border Patrol agent as administratively uncontrollable overtime pay (premium pay); (...
[Detail][Text]
2013-07-19
Intro
25%
USSB1326Songwriters Tax Simplification Reauthorization Act - Amends the Internal Revenue Code, with respect to the tax deduction for depreciation, to make permanent the taxpayer election to amortize over a five-year period expenses incurred in creating or ac...
[Detail][Text]
2013-07-18
Intro
25%
USHB2731Songwriters Tax Simplification Reauthorization Act - Amends the Internal Revenue Code, with respect to the tax deduction for depreciation, to make permanent the taxpayer election to amortize over a five-year period expenses incurred in creating or ac...
[Detail][Text]
2013-07-18
Intro
25%
USSB1315Keep the IRS Off Your Health Care Act of 2013 - Prohibits the Secretary of the Treasury, or any delegate of the Secretary, from implementing or enforcing any provisions of or amendments made by the Patient Protection and Affordable Care Act or the He...
[Detail][Text]
2013-07-18
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 137.
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