US Congress Subject | Income tax deductions

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USHB4789IntroCutting Local Taxes by Reinstating SALT Act This bill amends the Internal Revenue Code to repeal the limitation on individual deductions for certain state and local taxes. (For tax years 2018-2025, the deduction for certain state and local taxes is c...
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2018-01-12
To House Ways And Means Committee
USHB4740IntroSALT Deductibility Act Securing Access to Lower Taxes by ensuring Deductibility Act This bill amends the Internal Revenue Code to repeal the limitation on individual deductions for certain state and local taxes. (For tax years 2018-2025, the deductio...
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2018-01-08
To House Ways And Means Committee
USHB1PassTax Cuts and Jobs Act This bill amends the Internal Revenue Code (IRC) to reduce tax rates and modify policies, credits, and deductions for individuals and businesses. TITLE I--TAX REFORM FOR INDIVIDUALS Subtitle A--Simplification and Reform of Rates...
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2017-12-22
Became Public Law No: 115-97.
USHB4636IntroPrioritizing Energy-Efficient Renewables Act of 2017 This bill amends the Internal Revenue Code to: (1) make permanent the tax credits for producing electricity from wind, geothermal energy, hydropower, and marine and hydrokinetic renewable energy fa...
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2017-12-13
To House Ways And Means Committee
USHB4514IntroStop Tax Subsidies for Sexual Abusers and Harassers Act of 2017 This bill amends the Internal Revenue Code to prohibit a tax deduction for: (1) any settlement or payment related to sexual harassment or sexual abuse if the settlement or payment is sub...
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2017-12-01
To House Ways And Means Committee
USHB4495IntroSTOP Act Settlement Tax Deductions are Over for Predators Act This bill amends the Internal Revenue Code to deny a trade or business expense deduction for any amount paid or incurred on account of a judgment or settlement originating from, or to requ...
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2017-11-30
To House Ways And Means Committee
USHR633IntroSupporting the designation of "#GivingTuesday" and supporting strong incentives for all people of the United States to give generously. Recognizes that the United States needs a strong and vibrant charitable and philanthropic sector to enable communi...
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2017-11-28
To House Ways And Means Committee
USSB1IntroTax Cuts and Jobs Act Short Titles as Introduced for portions of this bill Tax Cuts and Jobs Act Official Titles Official Titles - Senate Official Titles as Introduced An original bill to provide for reconciliation pursuant to title II of...
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2017-11-28
Placed on Senate Legislative Calendar under General Orders. Calendar No. 269.
USSB2123IntroUniversal Charitable Giving Act of 2017
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2017-11-14
To Senate Finance Committee
USSB2115IntroA bill to amend the Internal Revenue Code of 1986 to disallow any deduction for punitive damages, and for other purposes. This bill amends the Internal Revenue Code to: (1) deny a tax deduction for any amount paid or incurred for punitive damages in ...
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2017-11-09
To Senate Finance Committee
USHB4074IntroPathways Out of Poverty Act of 2017
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2017-10-26
To House Nutrition Committee
USHB4139IntroEnd Outsourcing Act This bill modifies provisions of tax, labor, and federal contracting laws related to the outsourcing of jobs. The bill amends the Worker Adjustment and Retraining Notification Act to require employers to include an outsourcing sta...
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2017-10-26
To House Ways And Means Committee
USHR587IntroExpressing the sense of the House of Representatives that the deduction for State and local taxes is beneficial and should remain intact. Expresses the sense of the House of Representatives that the federal income tax deduction for state and local ta...
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2017-10-25
To House Ways And Means Committee
USSB1984IntroSupport Our Start-Ups Act This bill amends the Internal Revenue Code to extend the tax deduction for new business expenditures to organizational expenditures, generally defined as expenditures incident to the creation of a corporation or a partnershi...
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2017-10-19
To Senate Finance Committee
USSB1977IntroSeniors Tax Hike Prevention Act of 2017
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2017-10-18
To Senate Finance Committee
USHB3988IntroUniversal Charitable Giving Act of 2017 This bill amends the Internal Revenue Code to allow a deduction from gross income (above-the-line deduction) for charitable contributions of individuals who do not elect to itemize deductions for the taxable ye...
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2017-10-11
Sponsor introductory remarks on measure. (CR H7959)
USSB1935IntroTribal Tax and Investment Reform Act of 2017 This bill amends the Internal Revenue Code (IRC) to include Indian tribal governments in an annual allocation of a national tax-exempt bond volume cap. The bill repeals provisions that limit an Indian trib...
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2017-10-05
To Senate Finance Committee
USHB3925IntroPatriot Employer Act of 2017
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2017-10-03
To House Ways And Means Committee
USHB3823PassDisaster Tax Relief and Airport and Airway Extension Act of 2017 TITLE I--FEDERAL AVIATION PROGRAMS Sec. 101) This bill reauthorizes for the period October 1, 2017, through March 31, 2018, the airport improvement program. (Sec. 102) The following exp...
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2017-09-29
Became Public Law No: 115-63. (TXT | PDF)
USHB3679IntroNational Disaster Tax Relief Act of 2017
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2017-09-05
To House Ways And Means Committee
USHB3314Intro100 by '50 Act
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2017-08-08
To House Commodity Exchanges, Energy, and Credit Committee
USSB1710IntroClose Big Oil Tax Loopholes Act This bill amends the Internal Revenue Code to limit or repeal certain tax benefits for major integrated oil companies (certain companies with annual gross receipts over $1 billion and an average daily worldwide product...
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2017-08-02
To Senate Finance Committee
USHB1628EngrossAmerican 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 funding after FY2018 for the Prevention...
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2017-07-28
Returned to the Calendar. Calendar No. 120.
USHCR76IntroExpressing the sense of the Congress that the current Federal income tax deduction for interest paid on debt secured by a first or second home and for property taxes should not be further restricted. Expresses the sense of Congress that the federal i...
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2017-07-28
To House Ways And Means Committee
USHB3349IntroMechanical Insulation Installation Incentive Act of 2017
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2017-07-20
To House Ways And Means Committee
USHB3277IntroTo amend the Internal Revenue Code of 1986 to allow an above-the-line deduction for health insurance premiums. This bill amends the Internal Revenue Code to allow an individual taxpayer a deduction from gross income of insurance premiums paid for the...
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2017-07-18
To House Ways And Means Committee
USSB1551IntroEconomic Freedom Zones Act of 2017 This bill prohibits the federal government from providing: (1) assistance (e.g., loans, loan guarantees, or purchases) to a municipality or zip code, other than the assistance provided for in this bill for an area d...
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2017-07-13
To Senate Finance Committee
USSB987Intro100 by '50 Act
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2017-07-11
Star Print ordered on the bill.
USHB3048IntroStudent Loan Interest Deduction Act of 2017 This bill amends the Internal Revenue Code to: (1) increase the maximum tax deduction for interest paid on any qualified education loan to $5,000 ($10,000 for married couples filing a joint tax return), and...
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2017-07-05
To House Subcommittee on Trade Committee
USHB3046IntroHelp All Americans Save for College Act of 2017 This bill amends the Internal Revenue Code to modify the tax treatment of qualified tuition programs (known as 529 plans) and ABLE accounts. (Tax-favored ABLE [Achieving a Better Life Experience] accoun...
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2017-07-05
To House Subcommittee on Trade Committee
USHB3138IntroTribal Tax and Investment Reform Act of 2017
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2017-06-29
To House Ways And Means Committee
USHB3136IntroGraduate Student Savings Act of 2017 This bill amends the Internal Revenue Code to allow funds paid to an individual to aid in the pursuit of graduate or postdoctoral study or research to be saved in an Individual Retirement Account (IRA). The bill p...
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2017-06-29
To House Ways And Means Committee
USSB1469IntroLIFTT Act Lift Investment in Film, Television, and Theater Act This bill amends the Internal Revenue Code to permanently extend provisions that allow taxpayers to elect to expense the costs of qualified film, television, and live theatrical productio...
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2017-06-28
To Senate Finance Committee
USSB1422IntroAgriculture Equipment and Machinery Depreciation Act This bill amends the Internal Revenue Code to eliminate the placed-in-service restriction on the depreciation of certain farming business machinery and equipment and to make permanent the five-year...
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2017-06-22
To Senate Finance Committee
USSB1407IntroMade in America Deduction Enhancement (MADE) Act
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2017-06-22
To Senate Finance Committee
USSB1379IntroGraduate Student Savings Act of 2017 This bill amends the Internal Revenue Code to allow funds paid to an individual to aid in the pursuit of graduate or postdoctoral study or research to be saved in an Individual Retirement Account (IRA). The bill p...
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2017-06-19
To Senate Finance Committee
USHB2931IntroCommunity Economic Assistance Act of 2017 This bill amends the Internal Revenue Code to provide for the establishment of community economic assistance zones that are eligible for certain tax deductions and credits. A zone must be nominated by the gov...
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2017-06-16
To House Financial Services Committee
USHB2870IntroGigabit Opportunity Act This bill amends the Internal Revenue Code to authorize the designation of qualified gigabit opportunity zones in low-income communities and to provide tax incentives for investments in the zones. Governors may submit nominati...
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2017-06-16
To House Subcommittee on Communications and Technology Committee
USHB2916IntroCharities Helping Americans Regularly Throughout the Year Act of 2017 This bill amends the Internal Revenue Code to modify several tax provisions affecting charitable contributions and tax-exempt organizations. The Internal Revenue Service may determ...
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2017-06-15
To House Ways And Means Committee
USSB1358IntroPrimary Care Enhancement Act of 2017 This bill amends the Internal Revenue Code to: (1) permit an individual to pay primary care service arrangement costs from a health savings account; and (2) allow an eligible taxpayer enrolled in a high-deductible...
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2017-06-14
To Senate Finance Committee
USSB1343IntroCharities Helping Americans Regularly Throughout the Year Act of 2017 This bill amends the Internal Revenue Code to modify several tax provisions affecting charitable contributions and tax-exempt organizations. The Internal Revenue Service may determ...
[Detail][Text][Discuss]
2017-06-13
To Senate Finance Committee
USHB2818IntroDisaster Savings Accounts Act of 2017 This bill amends the Internal Revenue Code to: (1) establish tax-exempt disaster savings accounts to pay the expenses of homeowners for disaster mitigation and recovery expenses, (2) allow a deduction from gross ...
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2017-06-07
To House Ways And Means Committee
USHB2671Intro21st Century Investment Act of 2017 This bill amends the Internal Revenue Code to: (1) modify the tax credit for increasing research activities to allow an increased 25% tax credit rate for expenses for research, substantially all of which occurs in ...
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2017-05-25
To House Ways And Means Committee
USHB2675IntroTruth in Settlements Act of 2017 This bill sets forth new requirements for the public disclosure of any covered settlement agreement entered into by a federal executive agency. The bill defines "covered settlement agreement" as a settlement agreement...
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2017-05-25
To House Financial Services Committee
USSB1174IntroArtist-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...
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2017-05-18
To Senate Finance Committee
USHB2534IntroRebuilding American Manufacturing Act of 2017 This bill amends the Internal Revenue Code to allow taxpayers engaged in domestic manufacturing in the United States a tax deduction equal to 50.5% (43% for C corporations) of the lesser of their domestic...
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2017-05-18
To House Ways And Means Committee
USHB2533IntroWorking Parents Flexibility Act of 2017 This bill amends the Internal Revenue Code to establish a tax-exempt parental leave savings account for the care of a child, to which an individual taxpayer who has earned income from employment during the past...
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2017-05-18
To House Ways And Means Committee
USHB2477IntroBank on Students Emergency Loan Refinancing Act
[Detail][Text][Discuss]
2017-05-17
To House Budget Committee
USSB1162IntroBank on Students Emergency Loan Refinancing Act
[Detail][Text][Discuss]
2017-05-17
To Senate Finance Committee
USSB1144IntroINVEST Act of 2017 Investment in New Ventures and Economic Success Today Act of 2017 This bill amends the Internal Revenue Code to modify various tax deductions, accounting methods, expensing rules, and cost recovery rules that apply to businesses. T...
[Detail][Text][Discuss]
2017-05-17
To Senate Finance Committee
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