US Congress Subject | Income tax deductions

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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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2015-05-14
Message on Senate action sent to the House.
USSB1109IntroTruth in Settlements Act of 2015
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2015-05-06
Committee on Homeland Security and Governmental Affairs. Ordered to be reported without amendment favorably.
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
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.
USSB981IntroInvest In Transportation Act
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2015-04-16
To Senate Finance Committee
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
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
USSB947IntroA bill to amend the Internal Revenue Code of 1986 to permanently extend the depreciation rules for property used predominantly within an Indian reservation.
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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
USSB915IntroReal Estate Investment and Jobs Act of 2015
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2015-04-14
Placed on Senate Legislative Calendar under General Orders. Calendar No. 48.
USHB1790IntroCorporate Tax Dodging Prevention Act
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2015-04-14
To House Ways And Means Committee
USSB922IntroCorporate Tax Dodging Prevention Act
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2015-04-14
To Senate Finance 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.
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
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
USHB841IntroNew IDEA Act or the New Illegal Deduction Elimination Act Amends the Internal Revenue Code to deny a tax deduction for wages and benefits paid to or on behalf of an unauthorized alien. Extends to six years the period for assessing and collecting unde...
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2015-03-16
To House Subcommittee on Immigration And Border Security Committee
USSB709IntroRestoring Access to Medication Act of 2015 Repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accounts, and h...
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2015-03-11
To Senate Finance Committee
USHB1270IntroRestoring Access to Medication Act of 2015 Repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accounts, and he...
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2015-03-04
To House Ways And Means Committee
USHB1305IntroIncome Equity Act of 2015 Amends the Internal Revenue Code to: (1) deny employers a tax deduction for payments of excessive compensation to any full-time employee (i.e., compensation for services exceeding the greater of 25 times the median compensat...
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2015-03-04
To House Ways And Means Committee
USHB1218IntroPersonal Health Investment Today Act or the PHIT Act 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. Defines "qualif...
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2015-03-03
To House Ways And Means Committee
USHB1169IntroHealth Savings Account Act This bill amends the Internal Revenue Code to increase the maximum amount that an individual participating in a health savings account may contribute to such an account to match the amount of the deductible and out-of-pock...
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2015-02-27
To House Ways And Means Committee
USSB601IntroAdvanced Clean Coal Technology Investment in Our Nation Act of 2015 or the ACCTION Act of 2015 This bill amends the Energy Policy Act of 2005 to require the Department of Energy (DOE) to implement a program to demonstrate the integration of systems f...
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2015-02-26
To Senate Finance Committee
USSB537IntroCompetitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2015 or the COMPETE Act of 2015 Amends the Internal Revenue Code, with respect to the tax credit for research expenditures, to: (1) in...
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2015-02-24
To Senate Finance Committee
USHB1040IntroFlat Tax Act Amends the Internal Revenue Code to authorize an individual or a person engaged in business activity to make an irrevocable election to be subject to a flat tax (in lieu of the existing income tax provisions) of 19% for the first two ye...
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2015-02-24
To House Rules Committee
USHB964IntroWorking Parent Support Act of 2015 Amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions a deduction from gross income (above-the-line deduction) for their employment-related expenses incurred in caring...
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2015-02-13
To House Ways And Means Committee
USHB867IntroAged Distilled Spirits Competitiveness Act Amends the Internal Revenue Code to exclude from determination of the production period for distilled spirits any period allocated to the natural aging process for purposes of determining whether a taxpayer ...
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2015-02-11
To House Ways And Means Committee
USSB448IntroVeterans TRICARE Choice Act Allows an individual who is eligible to participate in the TRICARE program (a Department of Defense [DOD] managed health care program) to: (1) elect to be ineligible to enroll in such program, (2) make tax deductible cont...
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2015-02-11
To Senate Finance Committee
USHB868IntroVeterans TRICARE Choice Act Allows an individual who is eligible to participate in the TRICARE program (a Department of Defense [DOD] managed health care program) to: (1) elect to be ineligible to enroll in such program, (2) make tax deductible cont...
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2015-02-11
To House Armed Services Committee
USHB641IntroConservation Easement Incentive Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code to make permanent after 2014 the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation pu...
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2015-02-09
Placed on the Union Calendar, Calendar No. 11.
USSB413IntroGovernment Settlement Transparency and Reform Act Amends the Internal Revenue Code to expand provisions relating to the nondeductibility of fines and penalties to prohibit a tax deduction for any amount paid or incurred to any governmental entity r...
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2015-02-09
To Senate Finance Committee
USSB394IntroDepreciation Fairness Act of 2015 This bill amends the Internal Revenue Code to make permanent the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property for pur...
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2015-02-05
To Senate Finance Committee
USSB397IntroForeign Earnings Reinvestment Act Amends the Internal Revenue Code to: (1) extend the election allowed to a domestic corporation to deduct current and accumulated dividends received from a controlled foreign corporation to the corporation's last ta...
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2015-02-05
To Senate Finance Committee
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