US Congress Subject | Income tax deductions

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USHB1295Pass(This measure has not been amended since it was reported to the House on April 13, 2015. The summary of that version is repeated here.) IRS Bureaucracy Reduction and Judicial Review Act (Sec. 2) This bill amends the Internal Revenue Code to: (1) requ...
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2015-06-29
Became Public Law No: 114-27.
USHB644EngrossAmerica Gives More Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code to reinstate and make permanent the tax deduction for charitable contributions of food by any trade or business, regardless of whether the contributions are made by a...
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2015-06-24
Message on Senate action sent to the House.
USHB2692IntroReimburse Educators who Pay for Academic Year Supplies Act of 2015
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2015-06-09
To House Ways And Means Committee
USSB1413IntroHigher Education Tax Benefit Compliance Improvement Act
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2015-05-21
To Senate Finance Committee
USHB1930IntroEnd Polluter Welfare Act of 2015 Amends the Outer Continental Shelf Lands Act and the Energy Policy Act of 2005 to repeal the authority of the Secretary of the Interior to reduce or eliminate royalty payments for oil and natural gas leases in the Ou...
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2015-05-19
To House Subcommittee on Energy and Mineral Resources Committee
USSB1109IntroTruth in Settlements Act of 2015 Sets forth new requirements for the public disclosure of any covered settlement agreement entered into by a federal executive agency. Defines "covered settlement agreement" as a settlement agreement (including a cons...
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2015-05-06
Committee on Homeland Security and Governmental Affairs. Ordered to be reported without amendment favorably.
USSB1179IntroAdvancing Growth in the Economy through Distilled Spirits Act or the AGED Spirits 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 exp...
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2015-05-04
To Senate Finance Committee
USHB2165IntroAmends the Internal Revenue Code to extend through 2015 the tax deduction for qualified tuition and related expenses.
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2015-04-30
To House Ways And Means Committee
USHB2161IntroAmends the Internal Revenue Code to extend through 2015 the special rule allowing taxpayers other than C corporations a tax deduction for charitable contributions of food inventory.
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2015-04-30
To House Ways And Means Committee
USHB2162IntroAmends the Internal Revenue Code to extend through 2015 the tax deduction for mortgage insurance premiums.
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2015-04-30
To House Ways And Means Committee
USHB2164IntroAmends the Internal Revenue Code to extend through 2015 the classification, for depreciation purposes, of leasehold, restaurant buildings, and retail improvements as 15-year property.
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2015-04-30
To House Ways And Means Committee
USHB2163IntroAmends the Internal Revenue Code to extend through 2015 the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.
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2015-04-30
To House Ways And Means Committee
USSB1141IntroSmall Business Tax Certainty and Growth Act of 2015 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 ...
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2015-04-30
To Senate Finance Committee
USHB138IntroAccess to Insurance for All Americans Act Repeals the Patient Protection and Affordable Care Act and the health care provisions of the Health Care and Education Reconciliation Act of 2010, effective as of the enactment of such Act and provisions. Res...
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2015-04-29
To House Subcommittee on Health, Employment, Labor, and Pensions Committee
USHB1089IntroNative American Indian Education Act
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2015-04-29
To House Subcommittee on Higher Education and Workforce Training Committee
USHB1131IntroFairness in Student Loan Lending Act Amends title IV (Student Assistance) of the Higher Education Act of 1965 to direct the Secretary of Education to establish a program to refinance the unpaid principal, accrued unpaid interest, and late charges on:...
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2015-04-29
To House Subcommittee on Higher Education and Workforce Training Committee
USHB2103IntroStop 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 o...
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2015-04-29
To House Ways And Means Committee
USSB1127IntroStop 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 o...
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2015-04-29
To Senate Finance Committee
USHB2082IntroSTEM K to Career Act This bill amends the Higher Education Act of 1965 (HEA) to require the Department of Education to forgive student loan obligations of borrowers employed as full-time teachers of science, technology, engineering, or mathematics (S...
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2015-04-29
To House Education And The Workforce Committee
USHB2096IntroPromotion and Expansion of Private Employee Ownership Act of 2015 Amends the Internal Revenue Code to: (1) extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities...
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2015-04-29
To House Small Business Committee
USHB2002IntroBrownfields Redevelopment Tax Incentive Reauthorization Act of 2015 Amends the Internal Revenue Code to extend through 2019 the election to expense (i.e., deduct in the current taxable year) environmental remediation costs (i.e., costs for the abatem...
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2015-04-23
To House Ways And Means Committee
USSB1041IntroEnd Polluter Welfare Act of 2015 Amends the Outer Continental Shelf Lands Act and the Energy Policy Act of 2005 to repeal the authority of the Secretary of the Interior to reduce or eliminate royalty payments for oil and natural gas leases in the Ou...
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2015-04-22
To Senate Finance Committee
USHB1381IntroTransparency in Government Act of 2015 Amends the Ethics in Government Act of 1978 and the Rules of the House of Representatives to expand disclosure requirements for the personal financial information of Members of Congress and for foreign travel, g...
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2015-04-21
To House Subcommittee on Courts, Intellectual Property, And The Internet Committee
USHB622Engross(This measure has not been amended since it was reported to the House on April 6, 2015. The summary of that version is repeated here.) State and Local Sales Tax Deduction Fairness Act of 2015 (Sec. 2) Amends the Internal Revenue Code to make permanen...
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2015-04-20
Received in the Senate.
USHB636EngrossAmerica'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 thres...
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2015-04-20
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 55.
USSB987IntroSmall Business Tax Equity Act of 2015 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 expen...
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2015-04-16
To Senate Finance Committee
USHB1855IntroSmall Business Tax Equity Act of 2015 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 expen...
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2015-04-16
To House Ways And Means Committee
USHB1852Intro21st Century Investment Act of 2015 Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research activities; (2) allow an increased 25% tax credit rate for research expenses incurred in the United States; and (3) inc...
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2015-04-16
To House Ways And Means Committee
USSB981IntroInvest in Transportation Act This bill amends the Internal Revenue Code to allow a domestic corporation to elect to repatriate its overseas income earned prior to 2015 at an effective tax rate of 6.5%. The corporation must complete the repatriation ...
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2015-04-16
To Senate Finance Committee
USSB948IntroAmends 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.
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2015-04-15
To Senate Finance Committee
USSB947IntroThis bill amends the Internal Revenue Code to make permanent the special depreciation rules for property used predominantly within an Indian reservation and to permit a taxpayer to elect not to have such rules apply to any class of property for any t...
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2015-04-15
To Senate Finance Committee
USHB1823IntroEnding Taxpayer Subsidies for Yachts Act Amends the Internal Revenue Code to deny a tax deduction for interest paid on a mortgage for a second residence of a taxpayer if that residence is a boat.
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2015-04-15
To House Ways And Means Committee
USHB1824IntroSimplified, Manageable, And Responsible Tax Act or the SMART Act Amends the Internal Revenue Code to replace the marginal income tax rates with a single rate of 17% on individual taxable income. Redefines "taxable income" to mean the amount by whic...
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2015-04-15
To House Rules Committee
USSB930IntroGood Samaritan Hunger Relief Tax Incentive Extension Act of 2015 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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2015-04-14
To Senate Finance Committee
USSB931IntroArtist-Museum Partnership Act Amends the Internal Revenue Code to allow taxpayers who create literary, musical, artistic, or scholarly compositions or similar property a fair market value (determined at the time of contribution) tax deduction for co...
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2015-04-14
To Senate Finance Committee
USSB908Intro(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.) Charitable Agricultural Research Act (Sec. 2) Amends the Internal Revenue Code to: (1) allow a tax deduction for a char...
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2015-04-14
Placed on Senate Legislative Calendar under General Orders. Calendar No. 42.
USSB915Intro(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.) Real Estate Investment and Jobs Act of 2015 (Sec. 2) This section increases from 5% to 10% the stock ownership thresho...
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2015-04-14
Placed on Senate Legislative Calendar under General Orders. Calendar No. 48.
USHB1790IntroCorporate Tax Dodging Prevention Act Amends the Internal Revenue Code, with respect to the taxation of the foreign-source income of domestic corporations, to: eliminate the deferral of tax on the foreign-source income of U.S. corporations for tax...
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2015-04-14
To House Ways And Means Committee
USSB929IntroSimplified, Manageable, And Responsible Tax Act or the SMART Act Amends the Internal Revenue Code to replace the marginal income tax rates with a single rate of 17% on individual taxable income. Redefines "taxable income" to mean the amount by whic...
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2015-04-14
To Senate Finance Committee
USSB922IntroCorporate Tax Dodging Prevention Act Amends the Internal Revenue Code, with respect to the taxation of the foreign-source income of domestic corporations, to: eliminate the deferral of tax on the foreign-source income of U.S. corporations for tax...
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2015-04-14
To Senate Finance Committee
USHB1752IntroAmends the Internal Revenue Code to treat membership in a tax-exempt health care sharing ministry as coverage under a high deductible health plan for purposes of the tax deduction for contributions to a health savings account.
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2015-04-13
To House Ways And Means Committee
USHB1527Pass(This measure has not been amended since it was introduced. The expanded summary of the House passed version is repeated here.) Slain Officer Family Support Act of 2015 (Sec. 2) This bill authorizes a charitable tax deduction for cash contributions ...
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2015-04-01
Became Public Law No: 114-7.
USHB1196IntroHealth Savings Act of 2015 Amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: (1) allow an additional tax deduction for amounts paid to the HSA of a taxpayer's child or grandchild; (2) allow a rollover of HSA funds ...
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2015-03-31
To House Subcommittee on Regulatory Reform, Commercial And Antitrust Law Committee
USHB1713IntroStudent Loan Repayment Assistance Act of 2015 Amends the Internal Revenue Code to exclude from the gross income of an employee amounts paid by an employer under a student loan payment assistance program. Requires participating employees to pay at lea...
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2015-03-26
To House Ways And Means Committee
USSB866IntroSlain Officer Family Support Act of 2015 This bill authorizes a charitable tax deduction for cash contributions made for the relief of the families of slain New York Police Department Detectives Wenjian Liu and Rafael Ramos even if such contribution...
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2015-03-25
To Senate Finance Committee
USHB1547IntroFamily Health Care Flexibility Act This bill amends the Internal Revenue Code to repeal provisions added by the Patient Protection and Affordable Care Act that: (1) restrict payments from health savings accounts, Archer medical savings accounts, and ...
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2015-03-23
To House Ways And Means Committee
USSB836IntroFamily Health Care Flexibility Act This bill amends the Internal Revenue Code to repeal provisions added by the Patient Protection and Affordable Care Act that: (1) restrict payments from health savings accounts, Archer medical savings accounts, and ...
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2015-03-23
To Senate Finance Committee
USHB1434IntroBank on Students Emergency Loan Refinancing Act Amends title IV (Student Assistance) of the Higher Education Act of 1965 to direct the Secretary of Education to establish a program to refinance the unpaid principal, accrued unpaid interest, and late ...
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2015-03-18
To House Budget Committee
USSB793IntroBank on Students Emergency Loan Refinancing Act Amends title IV (Student Assistance) of the Higher Education Act of 1965 to direct the Secretary of Education to establish a program to refinance the unpaid principal, accrued unpaid interest, and late ...
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2015-03-18
To Senate Finance Committee
USSB790IntroEconomic Freedom Zones Act of 2015 Prohibits federal assistance (e.g., loans, loan guarantees, or purchases) from being provided to: (1) a municipality or a zip code (eligible entity), other than an entity that is designated an Economic Free Zone by...
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2015-03-18
To Senate Finance Committee
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