US Congress Subject | Income tax deductions

Filter View [Reset All]
Syndicate content
StanceStateBillStatusSummary/TitleLast Actionsort icon
USSB2165IntroSafeguard Tribal Objects of Patrimony Act of 2019
[Detail][Text][Discuss]
2020-06-24
Committee on Indian Affairs. Hearings held.
USSB3548IntroCARES Act Coronavirus Aid, Relief, and Economic Security Act This bill addresses economic impacts of, and otherwise responds to, the COVID-19 (coronavirus) outbreak. The bill authorizes emergency loans to distressed businesses, including air carriers...
[Detail][Text][Discuss]
2020-06-03
Committee on Small Business and Entrepreneurship. Hearings held.
USSB3752IntroSMART Act State Municipal Assistance for Response and Transition Act This bill provides $500 billion for a Coronavirus Local Community Stabilization Fund to address the economic effects of the COVID-19 (i.e., coronavirus disease 2019) pandemic on sta...
[Detail][Text][Discuss]
2020-06-02
Committee on Banking, Housing, and Urban Affairs. Hearings held.
USHB6800EngrossThe Heroes Act This bill responds to the COVID-19 (i.e., coronavirus disease 2019) outbreak and its impact on the economy, public health, state and local governments, individuals, and businesses. Among other things, the bill provides FY2020 emergency...
[Detail][Text][Discuss]
2020-06-01
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 455.
USHB6958IntroCOVID-19 Dependent Care Flexible Spending Arrangement Rollover Act of 2020 This bill directs the Department of the Treasury to issue regulations or other guidance that permit the unused balance as of the end of plan year 2020 of any dependent care fl...
[Detail][Text][Discuss]
2020-05-22
To House Ways And Means Committee
USSB3757IntroBuild Health Care Equipment in America Act This bill provides for certain tax incentives to combat COVID-19 (i.e., coronavirus disease 2019). Specifically, it (1) allows a bonus depreciation allowance for property used solely for the production or ma...
[Detail][Text][Discuss]
2020-05-19
To Senate Finance Committee
USHB6954IntroSMART Act State Municipal Assistance for Response and Transition Act
[Detail][Text][Discuss]
2020-05-19
To House Oversight and Reform Committee
USHB6884IntroFIRST Act Fixing the Income Ramifications for Small Businesses and Tax Relief Act This bill amends the Coronavirus Aid, Relief, and Economic Security Act to provide that tax deductions for ordinary business expenses and other tax incidents shall not ...
[Detail][Text][Discuss]
2020-05-15
To House Ways And Means Committee
USHB6916IntroCage the Paper Tiger Act of 2020
[Detail][Text][Discuss]
2020-05-15
To House Homeland Security Committee
USHB6903IntroTo allow expensing of amounts paid to move business property from China to the United States, and for other purposes. This bill directs the Department of the Treasury to establish a program to treat amounts paid by U.S citizens or business entities t...
[Detail][Text][Discuss]
2020-05-15
To House Ways And Means Committee
USHB6856IntroTo amend the Internal Revenue Code of 1986 is amended to allow a deduction for investment advisory expenses of certain funeral and cemetery trusts during suspension of miscellaneous itemized deductions. This bill allows a tax deduction for the invest...
[Detail][Text][Discuss]
2020-05-13
To House Ways And Means Committee
USHB6821IntroSmall Business Expense Protection Act of 2020 This bill amends the Coronavirus Aid, Relief, and Economic Security Act to provide that tax deductions for ordinary business expenses and other tax incidents shall not be affected by the exclusion from gr...
[Detail][Text][Discuss]
2020-05-12
To House Ways And Means Committee
USHB6846IntroEquitable Nutrition Assistance for the Territories Act of 2020
[Detail][Text][Discuss]
2020-05-12
To House Agriculture Committee
USHB6754IntroProtecting the Paycheck Protection Program Act of 2020 This bill amends the Coronavirus Aid, Relief, and Economic Security Act to provide that otherwise deductible expenses and other tax incidents shall not be affected by the exclusion from gross inc...
[Detail][Text][Discuss]
2020-05-08
To House Ways And Means Committee
USHB6783IntroAmerican Space Commerce Act of 2020 This bill allows a special allowance for bonus depreciation for qualified domestic space launch property and extends the termination of such allowance until the end of 2032. The bill defines qualified domestic spac...
[Detail][Text][Discuss]
2020-05-08
To House Ways And Means Committee
USSB3640IntroCARES Windfall for the Wealthiest Repeal Act This bill restores and makes permanent the disallowance of excess business losses of noncorporate taxpayers and limits to two years the carryback of net operating losses of small businesses arising in the ...
[Detail][Text][Discuss]
2020-05-07
To Senate Finance Committee
USSB3635IntroProtecting Our Pharmaceutical Supply Chain from China Act of 2020
[Detail][Text][Discuss]
2020-05-06
To Senate Finance Committee
USSB3612IntroSmall Business Expense Protection Act of 2020 This bill amends the Coronavirus Aid, Relief, and Economic Security Act to provide that tax deductions for ordinary business expenses and other tax incidents shall not be affected by the exclusion from gr...
[Detail][Text][Discuss]
2020-05-05
To Senate Finance Committee
USSB3596IntroSafeguarding Small Business Act This bill amends the Coronavirus Aid, Relief, and Economic Security Act to provide that otherwise tax deductible expenses and other tax incidents shall not be affected by the exclusion from gross income of amounts rela...
[Detail][Text][Discuss]
2020-05-04
To Senate Finance Committee
USHB6690IntroBring Entrepreneurial Advancements To Consumers Here In North America Act This bill allows accelerated depreciation of nonresidential real property acquired to relocate facilities for the manufacture of pharmaceuticals and medical devices or supplies...
[Detail][Text][Discuss]
2020-05-01
To House Ways And Means Committee
USHB6579IntroTo amend the Internal Revenue Code of 1986 to allow certain taxpayers a 2-year carryback of net operating losses and to restore and make permanent the limitation on excess business losses of non-corporate taxpayers. This bill makes permanent the limi...
[Detail][Text][Discuss]
2020-04-21
To House Ways And Means Committee
USHB6498IntroSAFE Act of 2020 Sanitary Access For Everyone Act of 2020 This bill suspends limitations on individual and corporate charitable contributions in 2020 for donations of hand sanitizers by a distilled spirits operation.
[Detail][Text][Discuss]
2020-04-14
To House Ways And Means Committee
USHB6496IntroEmergency Money for the People Act This bill directs the Department of the Treasury to make monthly payments during a specified 12-month period to certain citizens and noncitizens of the United States and their dependent children. The amount of such ...
[Detail][Text][Discuss]
2020-04-14
To House Ways And Means Committee
USHB6482IntroProtecting Our Pharmaceutical Supply Chain from China Act of 2020
[Detail][Text][Discuss]
2020-04-10
To House Energy And Commerce Committee
USHB6490IntroCHARITY 2022 Act Coronavirus Help And Response Initiative Through Year 2022 Act This bill allows a taxpayer a deduction from gross income (above-the-line deduction) for charitable contributions for a taxable year beginning in 2020-2022, even if such ...
[Detail][Text][Discuss]
2020-04-10
To House Ways And Means Committee
USHB6431IntroMade in America Emergency Preparedness Act This bill establishes in the legislative branch a National Commission on United States Preparedness for National Emergencies. Not later than 18 months after this bill's enactment, the commission shall report...
[Detail][Text][Discuss]
2020-04-06
To House Subcommittee on Economic Development, Public Buildings, and Emergency Management
USHB748PassMiddle Class Health Benefits Tax Repeal Act of 2019 This bill responds to the COVID-19 (i.e., coronavirus disease 2019) outbreak and its impact on the economy, public health, state and local governments, individuals, and businesses. DIVISION A--KEEPI...
[Detail][Text][Discuss]
2020-03-31
POSITION STATEMENTS FOR THE RECORD - The Chair announced that all Members may have five legislative days in which to include their stated position on the voice vote on the motion to concur in the Senate amendment to H.R. 748, and those statements will appear in the appropriate point in the Record. Agreed to without objection.
USHB6424IntroTo extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities. This bill allows ...
[Detail][Text][Discuss]
2020-03-31
To House Ways And Means Committee
USHB6408IntroTo extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving, and to provide for loans and loan guarantees to certain public charities. This bill allows ...
[Detail][Text][Discuss]
2020-03-27
To House Ways And Means Committee
USHB6396IntroResponsible Relief for Americans Act This bill revises and establishes economic assistance measures in response to COVID-19 (i.e., coronavirus disease 2019). Specifically, the bill provides funding for and authorizes the Small Business Administration...
[Detail][Text][Discuss]
2020-03-26
To House Ways And Means Committee
USHB6391IntroTo amend the Internal Revenue Code of 1986 to allow for a 5-year carryback of operating losses of small businesses, and for other purposes. This bill allows certain small businesses (fewer than 250 employees) a 5-year carryback of net operating losse...
[Detail][Text][Discuss]
2020-03-25
To House Ways And Means Committee
USHB6325IntroSupporting Charitable Institutions Act of 2020 This bill allow a new tax credit for charitable contributions made in cash during 2020 to a charitable organization for relief efforts connected to COVID-19 (i.e., the coronavirus disease 2019). The cred...
[Detail][Text][Discuss]
2020-03-23
To House Ways And Means Committee
USHB6338IntroPandemic Healthcare Access Act This bill preserves the eligibility of health savings account (HSA) participants covered by any health plan during the coronavirus emergency period. The coronavirus emergency period is the period beginning on March 13, ...
[Detail][Text][Discuss]
2020-03-23
To House Ways And Means Committee
USSB3537IntroProtecting Our Pharmaceutical Supply Chain from China Act of 2020
[Detail][Text][Discuss]
2020-03-19
To Senate Finance Committee
USSB3546IntroPandemic Healthcare Access Act This bill preserves the eligibility of health savings account (HSA) participants covered by any health plan during the coronavirus emergency period. The coronavirus emergency period is the period beginning on March 13, ...
[Detail][Text][Discuss]
2020-03-19
To Senate Finance Committee
USSB3526IntroProtecting Taxpayer's Return on Investment Act of 2020 This bill sets forth requirements for the purchase or guarantee of a company's assets by the Department of the Treasury in response to the COVID-19 (i.e., coronavirus disease 2019) pandemic. Spec...
[Detail][Text][Discuss]
2020-03-18
To Senate Finance Committee
USSB3525IntroSupporting Charitable Institutions Act of 2020 This bill allow a new tax credit for charitable contributions made in cash during 2020 to a charitable organization for relief efforts connected to COVID-19 (i.e., the coronavirus disease 2019). The cred...
[Detail][Text][Discuss]
2020-03-18
To Senate Finance Committee
USHB6219IntroSAFE at Work Act of 2020 Safeguarding Americans From Epidemics at Work Act of 2020 This bill allows employers a tax credit through 2021 for their employees who telework at least 12 regularly scheduled business days during a month. It also reinstates ...
[Detail][Text][Discuss]
2020-03-12
To House Ways And Means Committee
USHB6211IntroEarmark Elimination Act of 2020
[Detail][Text][Discuss]
2020-03-11
To House Rules Committee
USHB6171IntroMoving Towards A Safe Climate Act This bill directs the Department of Transportation (DOT) to publish a national strategic action plan to reduce greenhouse gas emissions in the transportation sector to the emissions target by the year 2040. (The emis...
[Detail][Text][Discuss]
2020-03-11
To House Subcommittee on Railroads, Pipelines, and Hazardous Materials
USHB3957IntroExpanding Broadcast Ownership Opportunities Act of 2019 This bill requires the Federal Communications Commission (FCC) to increase diversity of ownership in the broadcasting industry. Specifically, the bill allows companies engaged in the qualifying ...
[Detail][Text][Discuss]
2020-03-10
Forwarded by Subcommittee to Full Committee by Voice Vote .
USHB6059IntroTo amend the Internal Revenue Code of 1986 to extend certain tax benefits related to empowerment zones to the District of Columbia. This bill designates an empowerment zone in the District of Columbia. (Empowerment zones are federally designated geog...
[Detail][Text][Discuss]
2020-03-02
To House Ways And Means Committee
USHB6041IntroState and National Guard Fairness Act of 2020 This bill allows a miscellaneous itemized deduction for unreimbursed expenses incurred by members of an Armed Forces reserve component or state defense forces.
[Detail][Text][Discuss]
2020-02-28
To House Ways And Means Committee
USHB4716IntroI CAN Act Inhaler Coverage and Access Now Act This bill provides for coverage under a high deductible health plan not requiring a deductible of inhalers for treatment of any chronic lung disease, including asthma (and any medicine or drug which is de...
[Detail][Text][Discuss]
2020-02-21
Placed on the Union Calendar, Calendar No. 323.
USHB5863IntroTo amend the Internal Revenue Code of 1986 to allow married couples to apply the student loan interest deduction limitation separately to each spouse, and for other purposes. This bill revises the tax deduction for interest on education loans to prov...
[Detail][Text][Discuss]
2020-02-12
To House Ways And Means Committee
USSB3178IntroRestoring Tax Fairness for States and Localities Act This bill increases the tax deduction for state and local taxes in 2019 to $20,000 for persons filing a joint tax return. It eliminates the current $10,000 cap on the deduction in 2020 and 2021. Th...
[Detail][Text][Discuss]
2020-01-09
To Senate Finance Committee
USHB5377EngrossRestoring Tax Fairness for States and Localities Act This bill increases the tax deduction for state and local taxes in 2019 to $20,000 for persons filing a joint tax return if the adjusted gross income of the taxpayer does not exceed $100 million. I...
[Detail][Text][Discuss]
2020-01-03
To Senate Finance Committee
USHB4566PassVirginia Beach Strong Act This bill confirms that cash contributions made on or after May 31, 2019, for the exclusive benefit of the families of the dead or wounded victims of the mass shooting in Virginia Beach, Virginia on May 31, 2019, shall be tr...
[Detail][Text][Discuss]
2019-12-20
Became Public Law No: 116-98. (TXT | PDF)
USHB1865PassNational Law Enforcement Museum Commemorative Coin Act This bill provides FY2020 appropriations for several federal departments and agencies. It includes 8 of the 12 regular FY2020 appropriations bills: the Departments of Labor, Health and Human Serv...
[Detail][Text][Discuss]
2019-12-20
Became Public Law No: 116-94. (TXT | PDF)
USHB3843IntroCROOK Act Countering Russian and Other Overseas Kleptocracy Act This bill directs the Department of State to take various actions designed to combat public corruption in foreign countries. The State Department shall establish the Anti-Corruption Acti...
[Detail][Text][Discuss]
2019-12-18
Ordered to be Reported (Amended) by Unanimous Consent.
Syndicate content
feedback