US Congress Subject | Income tax deductions

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USHB2450IntroFILM Act of 2017 Facilitating Investments in Local Markets Act of 2017 This bill amends the Internal Revenue Code to extend through 2018 provisions that allow the expensing of the costs of qualified film, television, and live theatrical productions.
[Detail][Text][Discuss]
2017-05-16
To House Ways And Means Committee
USHB1628IntroAmerican Health Care Act of 2017 American Health Care Act of 2017 TITLE I--ENERGY AND COMMERCE Subtitle A--Patient Access to Public Health Programs (Sec. 101) This bill amends the Patient Protection and Affordable Care Act (PPACA) to eliminate fundin...
[Detail][Text][Discuss]
2017-05-04
Motion to reconsider laid on the table Agreed to without objection.
USHB2310IntroFaith in Health Savings Accounts Act of 2017 This bill amends 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 contributio...
[Detail][Text][Discuss]
2017-05-03
To House Ways And Means Committee
USHB2339IntroCapital Access for Small Business Banks Act This bill amends the Internal Revenue Code to allow a bank or a depository institution holding company which is an S corporation to: (1) have 500 shareholders (the current limit is 100 shareholders), and (2...
[Detail][Text][Discuss]
2017-05-03
To House Ways And Means Committee
USHB2253IntroClean Vehicles Incentive Act of 2017
[Detail][Text][Discuss]
2017-04-28
To House Ways And Means Committee
USSB955IntroPaying a Fair Share Act of 2017
[Detail][Text][Discuss]
2017-04-27
To Senate Finance Committee
USHB2159IntroPaying a Fair Share Act of 2017
[Detail][Text][Discuss]
2017-04-26
To House Ways And Means Committee
USHB2092IntroPromotion and Expansion of Private Employee Ownership Act of 2017
[Detail][Text][Discuss]
2017-04-12
To House Small Business Committee
USHB2091IntroMotorsports Fairness and Permanency Act This bill amends the Internal Revenue Code to make permanent the accelerated depreciation (seven-year recovery period) of motorsports entertainment complexes.
[Detail][Text][Discuss]
2017-04-12
To House Ways And Means Committee
USSB893IntroSMART Act Simplified, Manageable, And Responsible Tax Act
[Detail][Text][Discuss]
2017-04-07
To Senate Finance Committee
USHB1932IntroStop Tax Haven Abuse Act
[Detail][Text][Discuss]
2017-04-05
To House Financial Services Committee
USSB851IntroStop Tax Haven Abuse Act
[Detail][Text][Discuss]
2017-04-05
To Senate Finance Committee
USSB803IntroGovernment Settlement Transparency and Reform Act
[Detail][Text][Discuss]
2017-04-03
To Senate Finance Committee
USHB1804IntroRace Horse Cost Recovery Act of 2017 This bill amends the Internal Revenue Code to modify the accelerated depreciation allowance for race horses to allow a three-year recovery period for any race horse. (Current law limits the three-year recovery per...
[Detail][Text][Discuss]
2017-03-30
To House Ways And Means Committee
USHB1810IntroSmall Business Tax Equity Act of 2017 This bill 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...
[Detail][Text][Discuss]
2017-03-30
To House Ways And Means Committee
USSB777IntroSmall Business Tax Equity Act of 2017 This bill 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...
[Detail][Text][Discuss]
2017-03-30
To Senate Finance Committee
USHB1821IntroDELIVER Act of 2017 Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2017 This bill amends the Internal Revenue Code to increase the standard mileage rate for the tax deduction for the charitable use of a passe...
[Detail][Text][Discuss]
2017-03-30
To House Ways And Means Committee
USHB1830IntroArtist-Museum Partnership Act of 2017 This bill amends the Internal Revenue Code to allow taxpayers who create literary, musical, artistic, scholarly compositions, or similar property a fair market value (determined at the time of contribution) tax d...
[Detail][Text][Discuss]
2017-03-30
To House Ways And Means Committee
USHB1792IntroExpanding Employee Ownership Act of 2017 This bill amends the Internal Revenue Code to exclude from the gross income of an employee: (1) shares of employer securities received in a qualified employee stock distribution as compensation for services th...
[Detail][Text][Discuss]
2017-03-29
To House Ways And Means Committee
USHB1670IntroInfrastructure 2.0 Act
[Detail][Text][Discuss]
2017-03-23
To House Subcommittee on Water Resources and Environment Committee
USHB1696IntroS Corporation Modernization Act of 2017 This bill amends the Internal Revenue Code, with respect to the tax treatment of S corporations, to: allow a nonresident alien to be a qualifying beneficiary of an electing small business trust (ESBT), which is...
[Detail][Text][Discuss]
2017-03-23
To House Ways And Means Committee
USSB711IntroS Corporation Modernization Act of 2017 This bill amends the Internal Revenue Code, with respect to the tax treatment of S corporations, to: allow a nonresident alien to be a qualifying beneficiary of an electing small business trust (ESBT), which is...
[Detail][Text][Discuss]
2017-03-23
To Senate Finance Committee
USHB1368IntroAnimal Welfare Accountability and Transparency Act This bill requires the Department of Agriculture (USDA) to maintain and publicly disclose records relating to the administration of the Animal Welfare Act and the Horse Protection Act, including spec...
[Detail][Text][Discuss]
2017-03-23
To House Subcommittee on Livestock and Foreign Agriculture Committee
USSB694IntroDELIVER Act of 2017 Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2017 This bill amends the Internal Revenue Code to increase the standard mileage rate for the tax deduction for the charitable use of a passe...
[Detail][Text][Discuss]
2017-03-22
To Senate Finance Committee
USHB1175IntroHealth Savings Act of 2017 This bill amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: rename high deductible health plans as HSA-qualified health plans; allow spouses who have both attained age 55 to make catch-up...
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2017-03-16
To House Subcommittee on Regulatory Reform, Commercial And Antitrust Law Committee
USHB1408IntroAccess to Insurance for All Americans Act
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2017-03-16
To House Subcommittee on Indian, Insular and Alaska Native Affairs Committee
USSB638IntroPromoting More American Manufacturing Jobs Act This bill amends the Internal Revenue Code to specify rules for applying the deduction for income from domestic production activities to contract manufacturing or production arrangements. In a contract m...
[Detail][Text][Discuss]
2017-03-15
To Senate Finance Committee
USHB1436IntroTo provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fiscal year 2017.
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2017-03-10
To House Subcommittee on Health Committee
USHB1476IntroNative American Health Savings Improvement Act This bill amends the Internal Revenue Code to specify that receiving hospital care or medical services under a medical care program of the Indian Health Service or a tribal organization does not disquali...
[Detail][Text][Discuss]
2017-03-09
To House Ways And Means Committee
USHB1481IntroFire Sprinkler Incentive Act This bill amends the Internal Revenue Code to allow: (1) 100% expensing in a current taxable year of the cost of automated fire sprinkler system retrofit property, as defined by this bill; and (2) accelerated depreciation...
[Detail][Text][Discuss]
2017-03-09
To House Ways And Means Committee
USSB602IntroFire Sprinkler Incentive Act This bill amends the Internal Revenue Code to allow: (1) 100% expensing in a current taxable year of the cost of automated fire sprinkler system retrofit property, as defined by this bill; and (2) accelerated depreciation...
[Detail][Text][Discuss]
2017-03-09
To Senate Finance Committee
USSB598IntroA bill to amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes. This bill amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions ...
[Detail][Text][Discuss]
2017-03-09
To Senate Finance Committee
USSB586IntroCorporate Tax Dodging Prevention Act
[Detail][Text][Discuss]
2017-03-09
To Senate Finance Committee
USHB1451IntroCorporate Tax Dodging Prevention Act
[Detail][Text][Discuss]
2017-03-09
To House Ways And Means Committee
USHB1425IntroBring Small Businesses Back Tax Reform Act This bill amends the Internal Revenue Code to establish new maximum individual tax rates for qualified business income that does not exceed $1 million (i.e., small business income). The maximum rates are: (1...
[Detail][Text][Discuss]
2017-03-08
To House Ways And Means Committee
USHB1403IntroTo amend the Internal Revenue Code of 1986 to make permanent the deduction for income attributable to domestic production activities in Puerto Rico. This bill amends the Internal Revenue Code to make permanent the tax deduction for income attributabl...
[Detail][Text][Discuss]
2017-03-07
To House Ways And Means Committee
USHB1400IntroFRAME Act of 2017 Farm Risk Abatement and Mitigation Election Act of 2017 This bill amends the Internal Revenue Code to: (1) establish tax-exempt farm risk management accounts (FRAME accounts) and allow taxpayers actively engaged in the business of f...
[Detail][Text][Discuss]
2017-03-07
To House Ways And Means Committee
USSB554IntroA bill to provide for reconciliation pursuant to section 2002 of the concurrent resolution on the budget for fiscal year 2017.
[Detail][Text][Discuss]
2017-03-07
To Senate Finance Committee
USHB1275IntroWorld's Greatest Healthcare Plan of 2017 This bill amends the Internal Revenue Code to repeal the requirements for individuals to maintain minimum essential coverage and for large employers to offer affordable coverage to full time employees. Health ...
[Detail][Text][Discuss]
2017-03-03
To House Subcommittee on Health Committee
USSB503IntroAnimal Welfare Accountability and Transparency Act This bill requires the Department of Agriculture (USDA) to maintain and publicly disclose records relating to the administration of the Animal Welfare Act and the Horse Protection Act, including spec...
[Detail][Text][Discuss]
2017-03-02
To Senate Finance Committee
USHB1267IntroPHIT Act Personal Health Investment Today Act This bill amends the Internal Revenue Code to allow a medical care tax deduction for up to $1,000 ($2,000 for a joint return or a head of household) of qualified sports and fitness expenses per year. The ...
[Detail][Text][Discuss]
2017-03-01
To House Ways And Means Committee
USSB482IntroPHIT Act of 2017 Personal Health Investment Today Act of 2017 This bill amends the Internal Revenue Code to allow a medical care tax deduction for up to $1,000 ($2,000 for a joint return or a head of household) of qualified sports and fitness expense...
[Detail][Text][Discuss]
2017-03-01
To Senate Finance Committee
USHB1296IntroTo amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements. This bil...
[Detail][Text][Discuss]
2017-03-01
To House Ways And Means Committee
USHB1280IntroHealth Savings Account Act This bill amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: (1) increase the maximum contribution limits for HSAs to match the sum of the annual deductible and out-of-pocket expenses perm...
[Detail][Text][Discuss]
2017-03-01
To House Ways And Means Committee
USHB1072IntroObamacare Replacement Act
[Detail][Text][Discuss]
2017-02-17
To House Subcommittee on Health Committee
USHB1126IntroAged Distilled Spirits Competitiveness Act This bill amends the Internal Revenue Code to exclude the aging period from the production period for distilled spirits that are fit to be used as a beverage, for purposes of determining whether a taxpayer c...
[Detail][Text][Discuss]
2017-02-16
To House Ways And Means Committee
USSB429IntroAGED Spirits Act Advancing Growth in the Economy through Distilled Spirits Act This bill amends the Internal Revenue Code to exclude the aging period from the production period for distilled spirits that are fit to be used as a beverage, for purposes...
[Detail][Text][Discuss]
2017-02-16
To Senate Finance Committee
USHB1146IntroEqual Opportunity for Residential Representation Act
[Detail][Text][Discuss]
2017-02-16
To House Ways And Means Committee
USSB403IntroHealth Savings Act of 2017 This bill amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: rename high deductible health plans as HSA-qualified health plans; allow spouses who have both attained age 55 to make catch-up...
[Detail][Text][Discuss]
2017-02-15
To Senate Finance Committee
USHB1051IntroHalt Tax Increases on the Middle Class and Seniors Act This bill amends the Internal Revenue Code to roll back the increased income threshold for determining the amount of the tax deduction for medical expenses. Currently, individual taxpayers may on...
[Detail][Text][Discuss]
2017-02-14
To House Ways And Means Committee
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