US Congress House Bill 636 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Slight Partisan Bill (Republican 11-4)
Status: Passed on July 15 2016 - 100% progression
Action: 2016-07-15 - Became Public Law No: 114-190. (TXT | PDF)
Text: Latest bill text (Enrolled) [PDF]

America's Small Business Tax Relief Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code to make permanent after 2014 the $500,000 allowance for the expensing of depreciable business property (section 179 property) and the $2 million threshold after which the amount of such allowance is reduced. Both the allowance and the threshold amount are indexed for inflation for taxable years beginning after 2015. The allowance is also made permanent for computer software and qualified real property (i.e., qualified leasehold improvement property, restaurant property, and retail improvement property). The exclusion of air conditioning and heating units from the definition of section 179 property is eliminated. The taxpayer is allowed to revoke an election to expense section 179 property without first obtaining consent from the Department of the Treasury. (Sec. 3) The reduction (from 10 years to 5 years) of the period during which the built-in gains of an S corporation are subject to tax is made permanent. (Sec. 4) The tax rule requiring a decrease in the basis of a shareholder's stock in an S corporation that makes tax deductible charitable contributions of property is made permanent. (Sec. 5) The budgetary effects of this Act are excluded from PAYGO scorecards under the Statutory Pay-As-You-Go Act of 2010.

America's Small Business Tax Relief Act of 2015

Rep. Patrick Tiberi [R-OH]	Rep. Ron Kind [D-WI]	Sen. Todd Young [R-IN]	Rep. Richard Neal [D-MA]
Rep. Aaron Schock [R-IL]	Rep. Danny Davis [D-IL]	Rep. Tom Reed [R-NY]	Rep. Jason Smith [R-MO]
Rep. Rod Blum [R-IA]	Rep. Ryan Costello [R-PA]	Rep. Scott DesJarlais [R-TN]	Rep. Adrian Smith [R-NE]
Rep. John Kline [R-MN]	Rep. Cheri Bustos [D-IL]	Rep. Tom Emmer [R-MN]

2016-04-19 - Senate - On Passage of the Bill H.R. 636 (Y: 95 N: 3 NV: 2 Abs: 0) [PASS]
2016-04-18 - Senate - On the Cloture Motion H.R. 636 (Y: 89 N: 5 NV: 6 Abs: 0) [PASS]
2016-04-14 - Senate - On the Cloture Motion S.Amdt. 3679 to H.R. 636 (America's Small Business Tax Relief Act of 2015) (Y: 94 N: 4 NV: 2 Abs: 0) [PASS]
2016-04-07 - Senate - On the Amendment S.Amdt. 3483 to S.Amdt. 3464 to H.R. 636 (America's Small Business Tax Relief Act of 2015) (Y: 42 N: 54 NV: 4 Abs: 0) [FAIL]
2016-04-07 - Senate - On the Amendment S.Amdt. 3482 to S.Amdt. 3464 to H.R. 636 (America's Small Business Tax Relief Act of 2015) (Y: 91 N: 5 NV: 4 Abs: 0) [PASS]
2016-04-07 - Senate - On the Amendment S.Amdt. 3512 to S.Amdt. 3464 to H.R. 636 (America's Small Business Tax Relief Act of 2015) (Y: 85 N: 10 NV: 5 Abs: 0) [PASS]
2016-04-06 - Senate - On Cloture on the Motion to Proceed H.R. 636 (Y: 98 N: 0 NV: 2 Abs: 0) [PASS]
2015-02-13 - House - On Passage (Y: 272 N: 142 NV: 18 Abs: 0) [PASS]
2015-02-13 - House - On Motion to Recommit with Instructions (Y: 173 N: 241 NV: 18 Abs: 0) [FAIL]
Senate - On the Motion (Motion to Concur in the House Amendments to the Senate Amendments Re: H.R. 636) (Y: 89 N: 4 NV: 7 Abs: 0) [PASS]
Senate - On the Motion (Motion to Concur in the House Amendments to the Senate Amendments Re: H.R. 636) (Y: 89 N: 4 NV: 7 Abs: 0) [PASS]

Date	Chamber	Action
2016-07-15	Senate	Became Public Law No: 114-190. (TXT | PDF)
2016-07-15	Senate	Signed by President.
2016-07-14	Senate	Presented to President.
2016-07-13	Senate	Message on Senate action sent to the House.
2016-07-13	Senate	Senate agreed to the House amendments to Senate amendments to H.R. 636 by Yea-Nay Vote. 89 - 4. Record Vote Number: 127. (consideration: CR S5041)
2016-07-13	Senate	Motion by Senator Enzi to agree to the House amendments to Senate amendments to H.R. 636 made in Senate. (consideration: CR S5028-5035)
2016-07-13	Senate	Measure laid before Senate by unanimous consent. (consideration: CR S5028-5035, S5036-5041)
2016-07-12	Senate	Message on House action received in Senate and at desk: House amendments to Senate amendments.
2016-07-11	Senate	House agreed to Senate amendments with amendments pursuant to H. Res. 818. (consideration: CR H4624)
2016-04-19	Senate	Message on Senate action sent to the House.
2016-04-19	Senate	S.Amdt.3799 Amendment SA 3799 agreed to in Senate by Unanimous Consent.
2016-04-19	Senate	S.Amdt.3799 Amendment SA 3799 proposed by Senator Thune. (consideration: CR S2144-2145; text: CR S2144)
2016-04-19	Senate	Passed Senate with an amendment and an amendment to the Title by Yea-Nay Vote. 95 - 3. Record Vote Number: 47.
2016-04-19	Senate	Considered by Senate. (consideration: CR S2143-2145)
2016-04-18	Senate	Cloture on the measure invoked in Senate by Yea-Nay Vote. 89 - 5. Record Vote Number: 46. (consideration: CR S2119-2120; text: CR S2119)
2016-04-18	Senate	S.Amdt.3679 Amendment SA 3679 agreed to in Senate by Unanimous Consent.
2016-04-18	Senate	S.Amdt.3680 Amendment SA 3680 agreed to in Senate by Unanimous Consent.
2016-04-18	Senate	S.Amdt.3679 Considered by Senate. (consideration: CR S2110, S2119)
2016-04-18	Senate	S.Amdt.3680 Considered by Senate. (consideration: CR S2110, S2119)
2016-04-18	Senate	Considered by Senate. (consideration: CR S2110-2121)
2016-04-14	Senate	S.Amdt.3679 Cloture on amendment SA 3679 invoked in Senate by Yea-Nay Vote. 94 - 4. Record Vote Number: 45. (consideration: CR S2069; text: CR S2069)
2016-04-14	Senate	S.Amdt.3680 Considered by Senate. (consideration: CR S2068)
2016-04-14	Senate	S.Amdt.3679 Considered by Senate. (consideration: CR S2068, S2069)
2016-04-14	Senate	Considered by Senate. (consideration: CR S2068-2085)
2016-04-13	Senate	S.Amdt.3679 Considered by Senate. (consideration: CR S1985)
2016-04-13	Senate	S.Amdt.3680 Considered by Senate. (consideration: CR S1985)
2016-04-13	Senate	Considered by Senate. (consideration: CR S1985-2019)
2016-04-12	Senate	Cloture motion on the measure presented in Senate. (consideration: CR S1909; text: CR S1909)
2016-04-12	Senate	S.Amdt.3679 Cloture motion on amendment SA 3679 presented in Senate. (consideration: CR S1909; text: CR S1909)
2016-04-12	Senate	S.Amdt.3680 Amendment SA 3680 proposed by Senator Thune to Amendment SA 3679. (consideration: CR S1909; text: CR S1909)
2016-04-12	Senate	S.Amdt.3679 Amendment SA 3679 proposed by Senator McConnell for Senator Thune. (consideration: CR S1909)
2016-04-12	Senate	S.Amdt.3490 SA 3490 fell when SA 3464 was tabled. (consideration: CR S1909)
2016-04-12	Senate	S.Amdt.3460 SA 3460 fell when SA 3464 was tabled. (consideration: CR S1909)
2016-04-12	Senate	S.Amdt.3464 Motion to table amendment SA 3464 agreed to in Senate by Voice Vote.
2016-04-12	Senate	S.Amdt.3490 Considered by Senate. (consideration: CR S1893, S1909)
2016-04-12	Senate	S.Amdt.3460 Considered by Senate. (consideration: CR S1893, S1909)
2016-04-12	Senate	S.Amdt.3464 Considered by Senate. (consideration: CR S1893, S1909)
2016-04-12	Senate	Considered by Senate. (consideration: CR S1893-1909)
2016-04-11	Senate	S.Amdt.3524 Amendment SA 3524 as modified agreed to in Senate by Voice Vote. (text as modified: CR S1878)
2016-04-11	Senate	S.Amdt.3567 Amendment SA 3567 agreed to in Senate by Voice Vote.
2016-04-11	Senate	S.Amdt.3623 Amendment SA 3623 agreed to in Senate by Voice Vote.
2016-04-11	Senate	S.Amdt.3534 Amendment SA 3534 agreed to in Senate by Voice Vote.
2016-04-11	Senate	S.Amdt.3633 Amendment SA 3633 agreed to in Senate by Voice Vote.
2016-04-11	Senate	S.Amdt.3620 Amendment SA 3620 agreed to in Senate by Voice Vote.
2016-04-11	Senate	S.Amdt.3621 Amendment SA 3621 agreed to in Senate by Voice Vote.
2016-04-11	Senate	S.Amdt.3535 Amendment SA 3535 agreed to in Senate by Voice Vote.
2016-04-11	Senate	S.Amdt.3526 Amendment SA 3526 agreed to in Senate by Voice Vote.
2016-04-11	Senate	S.Amdt.3500 Amendment SA 3500 agreed to in Senate by Voice Vote.
2016-04-11	Senate	S.Amdt.3492 Amendment SA 3492 as modified agreed to in Senate by Voice Vote. (text as modified: CR S1876-1877)
2016-04-11	Senate	S.Amdt.3476 Amendment SA 3476 as modified agreed to in Senate by Voice Vote. (text as modified: CR S1876)
2016-04-11	Senate	S.Amdt.3567 Amendment SA 3567 proposed by Senator Thune for Senator Cochran to Amendment SA 3464. (consideration: CR S1876-1878; text: CR S1878)
2016-04-11	Senate	S.Amdt.3623 Amendment SA 3623 proposed by Senator Thune for Senator Whitehouse to Amendment SA 3464. (consideration: CR S1876-1878; text: CR S1878)
2016-04-11	Senate	S.Amdt.3534 Amendment SA 3534 proposed by Senator Thune for Senator Cantwell to Amendment SA 3464. (consideration: CR S1876-1878; text: CR S1877-1878)
2016-04-11	Senate	S.Amdt.3633 Amendment SA 3633 proposed by Senator Thune for Senator Nelson to Amendment SA 3464. (consideration: CR S1876-1878; text: CR S1877)
2016-04-11	Senate	S.Amdt.3620 Amendment SA 3620 proposed by Senator Thune for Senator Booker to Amendment SA 3464. (consideration: CR S1876-1878; text: CR S1877)
2016-04-11	Senate	S.Amdt.3621 Amendment SA 3621 proposed by Senator Thune for Senator Nelson to Amendment SA 3464. (consideration: CR S1876-1878; text: CR S1877)
2016-04-11	Senate	S.Amdt.3535 Amendment SA 3535 proposed by Senator Thune for Senator Cotton to Amendment SA 3464. (consideration: CR S1876-1878; text: CR S1877)
2016-04-11	Senate	S.Amdt.3526 Amendment SA 3526 proposed by Senator Thune for Senator Flake to Amendment SA 3464. (consideration: CR S1876-1878; text: CR S1877)
2016-04-11	Senate	S.Amdt.3500 Amendment SA 3500 proposed by Senator Thune for Senator Hoeven to Amendment SA 3464. (consideration: CR S1876-1878; text: CR S1877)
2016-04-11	Senate	S.Amdt.3492 Amendment SA 3492 proposed by Senator Thune for Senator Inhofe to Amendment SA 3464. (consideration: CR S1876-1878)
2016-04-11	Senate	S.Amdt.3476 Amendment SA 3476 proposed by Senator Thune for Senator Cassidy to Amendment SA 3464. (consideration: CR S1876-1878)
2016-04-11	Senate	S.Amdt.3460 Considered by Senate. (consideration: CR S1843)
2016-04-11	Senate	S.Amdt.3464 Considered by Senate. (consideration: CR S1843)
2016-04-11	Senate	S.Amdt.3490 Considered by Senate. (consideration: CR S1843)
2016-04-11	Senate	S.Amdt.3524 Considered by Senate. (consideration: CR S1843)
2016-04-11	Senate	Considered by Senate. (consideration: CR S1843-1845, S1876-1878)
2016-04-07	Senate	S.Amdt.3458 Amendment SA 3458 as modified agreed to in Senate by Voice Vote. (text as modified: CR S1785)
2016-04-07	Senate	S.Amdt.3495 Amendment SA 3495 agreed to in Senate by Voice Vote.
2016-04-07	Senate	S.Amdt.3505 Amendment SA 3505 agreed to in Senate by Voice Vote.
2016-04-07	Senate	S.Amdt.3508 Amendment SA 3508 agreed to in Senate by Voice Vote.
2016-04-07	Senate	S.Amdt.3499 Amendment SA 3499 as modified agreed to in Senate by Voice Vote. (text as modified: CR S1801)
2016-04-07	Senate	S.Amdt.3505 Amendment SA 3505 proposed by Senator Thune for Senator Tester to Amendment SA 3464. (consideration: CR S1801-1802; text: CR S1801-1802)
2016-04-07	Senate	S.Amdt.3508 Amendment SA 3508 proposed by Senator Thune for Senator Collins to Amendment SA 3464. (consideration: CR S1801-1802; text: CR S1801)
2016-04-07	Senate	S.Amdt.3499 Amendment SA 3499 proposed by Senator Thune for Senator Wyden to Amendment SA 3464. (consideration: CR S1801-1802)
2016-04-07	Senate	S.Amdt.3483 Amendment SA 3483 not agreed to in Senate by Yea-Nay Vote. 42 - 54. Record Vote Number: 43.
2016-04-07	Senate	S.Amdt.3490 Amendment SA 3490 proposed by Senator Cantwell to Amendment SA 3464. (consideration: CR S1788-1789; text: CR S1788)
2016-04-07	Senate	S.Amdt.3482 Amendment SA 3482 as modified agreed to in Senate by Yea-Nay Vote. 91 - 5. Record Vote Number: 42. (text as modified: CR S1779)
2016-04-07	Senate	S.Amdt.3512 Amendment SA 3512 as modified agreed to in Senate by Yea-Nay Vote. 85 - 10. Record Vote Number: 41. (consideration: CR S1781-1785, S1785-1786, S1786-1787, S1793; text as modified: CR S1781-1785)
2016-04-07	Senate	S.Amdt.3483 Amendment SA 3483 proposed by Senator Nelson for Senator Schumer to Amendment SA 3464. (consideration: CR S1786, S1789; text: CR S1786)
2016-04-07	Senate	S.Amdt.3524 Amendment SA 3524 proposed by Senator Nelson for Senator Bennet to Amendment SA 3464. (consideration: CR S1785; text: CR S1785)
2016-04-07	Senate	S.Amdt.3495 Amendment SA 3495 proposed by Senator Thune for Senator Heller to Amendment SA 3464. (consideration: CR S1785; text: CR S1785)
2016-04-07	Senate	S.Amdt.3458 Amendment SA 3458 proposed by Senator Thune for Senator Casey to Amendment SA 3464. (consideration: CR S1785)
2016-04-07	Senate	S.Amdt.3482 Amendment SA 3482 proposed by Senator Heinrich to Amendment SA 3464. (consideration: CR S1779-1781, S1787)
2016-04-07	Senate	S.Amdt.3512 Considered by Senate. (consideration: CR S1778)
2016-04-07	Senate	S.Amdt.3460 Considered by Senate. (consideration: CR S1778)
2016-04-07	Senate	S.Amdt.3464 Considered by Senate. (consideration: CR S1778)
2016-04-07	Senate	Considered by Senate. (consideration: CR S1778-1794, S1795-1802)
2016-04-06	Senate	S.Amdt.3512 Amendment SA 3512 proposed by Senator Thune to Amendment SA 3464. (consideration: CR S1703)
2016-04-06	Senate	S.Amdt.3460 Amendment SA 3460 proposed by Senator Thune for Senator Gardner to Amendment SA 3464. (consideration: CR S1702; text: CR S1702)
2016-04-06	Senate	S.Amdt.3464 Amendment SA 3464 proposed by Senator Thune. (consideration: CR S1702)
2016-04-06	Senate	Measure laid before Senate by motion. (consideration: CR S1702-1703)
2016-04-06	Senate	Motion to proceed to consideration of measure agreed to in Senate by Voice Vote.
2016-04-06	Senate	Cloture on the motion to proceed invoked in Senate by Yea-Nay Vote. 98 - 0. Record Vote Number: 40. (consideration: CR S1681-1682; text: CR S1681)
2016-04-06	Senate	Motion to proceed to measure considered in Senate. (consideration: CR S1680-1703)
2016-04-05	Senate	Motion to proceed to measure considered in Senate. (consideration: CR S1648-1655, S1655-1662)
2016-04-04	Senate	Cloture motion on the motion to proceed to the measure presented in Senate. (consideration: CR S1636; text: CR S1636)
2016-04-04	Senate	Motion to proceed to consideration of measure made in Senate. (consideration: CR S1622-1623; S1636; text: CR S1622)
2015-04-20	Senate	Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 55.
2015-04-16	Senate	Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
2015-02-23	Senate	Received in the Senate.
2015-02-13	House	Motion to reconsider laid on the table Agreed to without objection.
2015-02-13	House	On passage Passed by recorded vote: 272 - 142 (Roll no. 82). (text: CR H1041)
2015-02-13	House	On motion to recommit with instructions Failed by the Yeas and Nays: 173 - 241 (Roll no. 81).
2015-02-13	House	The previous question on the motion to recommit with instructions was ordered without objection. (consideration: CR H1049)
2015-02-13	House	DEBATE - The House proceeded with 10 minutes of debate on the motion to recommit with instructions. The instructions contained in the motion seek to require that the bill be reported back to the House forthwith with an amendment to extend the tax provisions in the underlying bill for one year in order for comprehensive tax reform to address these provisions. It also would prevent these three temporary tax provisions from permanently adding to the deficit, as opposed to the permanent extension in the underlying legislation that costs $79.2 billion and puts further pressure on the United States domestic discretionary priorities, pending reservation of a point of order. Subsequently, the reservation of a point of order was withdrawn.
2015-02-13	House	Mr. Neal moved to recommit with instructions to the Committee on Ways and Means. (consideration: CR H1048-1049; text: CR H1048)
2015-02-13	House	The previous question was ordered pursuant to the rule. (consideration: CR H1048)
2015-02-13	House	DEBATE - The House proceeded with 90 minutes of debate on H.R. 636.
2015-02-13	House	The resolution provides for consideration of both H.R. 644 and H.R. 636 under closed rules.
2015-02-13	House	Considered under the provisions of rule H. Res. 101. (consideration: CR H1041-1051)
2015-02-12	House	Rule H. Res. 101 passed House.
2015-02-10	House	Rules Committee Resolution H. Res. 101 Reported to House. The resolution provides for consideration of both H.R. 644 and H.R. 636 under closed rules.
2015-02-09	House	Placed on the Union Calendar, Calendar No. 15.
2015-02-09	House	Committee on the Budget discharged.
2015-02-09	House	Reported (Amended) by the Committee on Ways and Means. H. Rept. 114-21, Part I.
2015-02-04	House	Ordered to be Reported (Amended) by the Yeas and Nays: 24 - 14.
2015-02-02	House	Referred to House Budget
2015-02-02	House	Referred to House Ways and Means
2015-02-02	House	Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
2015-02-02	House	Introduced in House

HR101 (Related) 2015-02-12 - Motion to reconsider laid on the table Agreed to without objection.
SB1399 (Related) 2015-05-20 - Read twice and referred to the Committee on Finance.
HB2029 (Related) 2015-12-18 - Became Public Law No: 114-113. (TXT | PDF)
HB5341 (Related) 2016-11-14 - Placed on the Union Calendar, Calendar No. 645.
SB2683 (Related) 2016-10-07 - Became Public Law No: 114-242. (TXT | PDF)
HB4698 (Related) 2016-04-27 - Received in the Senate and Read twice and referred to the Committee on Commerce, Science, and Transportation.
HB4911 (Related) 2016-04-28 - Referred to the Subcommittee on Crime, Terrorism, Homeland Security, and Investigations.
HB5292 (Related) 2016-05-20 - Referred to the Subcommittee on Aviation.
SB571 (Related) 2015-12-18 - By Senator Thune from Committee on Commerce, Science, and Transportation filed written report. Report No. 114-198. Additional views filed.
SB2361 (Related) 2016-03-07 - Placed on Senate Legislative Calendar under General Orders. Calendar No. 382.
SB2549 (Related) 2016-02-11 - Read twice and referred to the Committee on Commerce, Science, and Transportation.
SB2658 (Related) 2016-12-20 - By Senator Thune from Committee on Commerce, Science, and Transportation filed written report under authority of the order of the Senate of 12/10/2016. Report No. 114-428. Additional views filed.

Type	Source
Summary	https://www.congress.gov/bill/114th-congress/house-bill/636/all-info
Text	https://www.congress.gov/114/bills/hr636/BILLS-114hr636ih.pdf
Text	https://www.congress.gov/114/bills/hr636/BILLS-114hr636rh.pdf
Text	https://www.congress.gov/114/bills/hr636/BILLS-114hr636eh.pdf
Text	https://www.congress.gov/114/bills/hr636/BILLS-114hr636pcs.pdf
Text	https://www.congress.gov/114/bills/hr636/BILLS-114hr636eas.pdf
Text	https://www.congress.gov/114/bills/hr636/BILLS-114hr636eah.pdf
Text	https://www.congress.gov/114/bills/hr636/BILLS-114hr636enr.pdf
Roll Call	https://clerk.house.gov/Votes/201581
Roll Call	https://clerk.house.gov/Votes/201582
Roll Call	https://www.senate.gov/legislative/LIS/roll_call_votes/vote1142/vote_114_2_00040.htm
Roll Call	https://www.senate.gov/legislative/LIS/roll_call_votes/vote1142/vote_114_2_00041.htm
Roll Call	https://www.senate.gov/legislative/LIS/roll_call_votes/vote1142/vote_114_2_00042.htm
Roll Call	https://www.senate.gov/legislative/LIS/roll_call_votes/vote1142/vote_114_2_00043.htm
Roll Call	https://www.senate.gov/legislative/LIS/roll_call_votes/vote1142/vote_114_2_00045.htm
Roll Call	https://www.senate.gov/legislative/LIS/roll_call_votes/vote1142/vote_114_2_00046.htm
Roll Call	https://www.senate.gov/legislative/LIS/roll_call_votes/vote1142/vote_114_2_00047.htm
Roll Call	https://www.senate.gov/legislative/LIS/roll_call_votes/vote1142/vote_114_2_00127.htm