US Congress Subject | Income tax deductions

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USHB1434IntroBank on Students Emergency Loan Refinancing Act
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2015-03-18
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
USSB709IntroRestoring Access to Medication Act of 2015
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2015-03-11
USHB1270IntroRestoring Access to Medication Act of 2015
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2015-03-04
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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2015-03-02
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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2015-02-26
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
USSB537IntroCOMPETE Act of 2015
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2015-02-24
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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2015-02-23
Received in the Senate.
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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2015-02-23
Received in the Senate.
USHB622IntroAmends the Internal Revenue Code to make permanent the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.
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2015-02-12
Ordered to be Reported (Amended) by the Yeas and Nays: 22 - 14.
USSB448IntroVeterans TRICARE Choice Act
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2015-02-11
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
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
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
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
USHB765IntroRestaurant and Retail Jobs and Growth Act 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 ...
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2015-02-05
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
USHB788IntroForeign 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
USSB364IntroSupport Theaters in America Growth and Expansion Act or the STAGE Act Amends the Internal Revenue Code, with respect to the expensing of the costs of qualified film and television productions, to: (1) extend through 2016 provisions allowing such exp...
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2015-02-04
USHB740IntroClean Vehicles Incentive Act of 2015 Amends the Internal Revenue Code to allow certain businesses located in areas designated as nonattainment areas under the Clean Air Act a general business tax credit for the cost of certain clean-fuel vehicle prop...
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2015-02-04
USSB341IntroStart-up Jobs and Innovation Act Amends the Internal Revenue Code to: (1) make permanent the increase to $500,000 of the expensing allowance for business assets, including computer software, and the treatment of qualified real property as depreciab...
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2015-02-03
USSB330IntroConservation Easement Incentive Act of 2015 Amends the Internal Revenue Code to: (1) make permanent the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes, and (2) allow Na...
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2015-02-02
USHB625IntroInfrastructure 2.0 Act
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2015-02-02
USSB309IntroEarmark Elimination Act of 2015 Makes it out of order in the Senate to consider a bill or resolution introduced in either chamber or any other measure that includes an earmark. Permits waiver of a point of order against an earmark only by an affirma...
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2015-01-29
USSB155IntroFair Tax Act of 2015 This bill is a tax reform proposal that imposes a national sales tax on the use or consumption in the United States of taxable property or services in lieu of the current income and corporate income tax, employment and self-emplo...
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2015-01-28
Sponsor introductory remarks on measure. (CR S552-553)
USHB620IntroCEO-Employee Paycheck Fairness Act of 2015 Amends the Internal Revenue Code to deny a publicly held corporation a tax deduction for the payment of performance-based remuneration in excess of $1 million to any of its current or former officers or dir...
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2015-01-28
USHB544IntroSlain 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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2015-01-27
USSB254IntroSmall Business Health Relief Act of 2015
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2015-01-26
USHB509IntroStudent Loan Interest Deduction Act of 2015 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 (2) repea...
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2015-01-22
USHB461IntroWild Game Donation Act of 2015 Amends the Internal Revenue Code to: (1) increase the tax deduction for charitable contributions of qualified wild game meat by the processing fees paid with respect to such contributions, and (2) exclude from the gro...
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2015-01-21
USSB180IntroAmends 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 for a child under the age of 13 or...
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2015-01-16
USHB343IntroVolunteer Emergency Responders Tax Deduction Act Amends the Internal Revenue Code to treat firefighting and prevention services, emergency medical services, ambulance services, civil air patrol, and search and rescue services rendered by a bona fide ...
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2015-01-14
USHB362IntroPaying a Fair Share Act of 2015 Amends the Internal Revenue Code to require an individual taxpayer whose adjusted gross income exceeds $1 million (high-income taxpayer) to pay a minimum tax rate of 30% of the excess of the taxpayer's adjusted gross ...
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2015-01-14
USSB169IntroNo Tax Write-offs for Corporate Wrongdoers Act Amends the Internal Revenue Code to: (1) deny a tax deduction for any amount paid or incurred for punitive damages in connection with any judgment in, or settlement of, any legal action; and (2) include ...
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2015-01-13
USHB338IntroAmends the Internal Revenue Code to allow Alaska Native Corporations an increased tax deduction for donations of conservation easements related to lands conveyed under the Alaska Native Claims Settlement Act. Permits a 15-year carryover of contributi...
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2015-01-13
USHB297IntroStop Tax Haven Abuse Act Authorizes the Secretary of the Treasury to impose restrictions on foreign jurisdictions or financial institutions operating in the United States that are of primary money laundering concern or that significantly impede U.S....
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2015-01-13
USSB174IntroStop Tax Haven Abuse Act Authorizes the Secretary of the Treasury to impose restrictions on foreign jurisdictions or financial institutions operating in the United States that are of primary money laundering concern or that significantly impede U.S....
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2015-01-13
USSB161IntroPaying a Fair Share Act of 2015 Amends the Internal Revenue Code to require an individual taxpayer whose adjusted gross income exceeds $1 million to pay a minimum tax rate of 30% of the excess of the taxpayer's adjusted gross income over the taxpaye...
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2015-01-13
USHB254IntroSupport Our Startups Act of 2015 This bill allows the increased tax deduction amount for business start-up expenses (defined as expenses for investigating the creation or acquisition of an active trade or business) for taxable years beginning in 2015...
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2015-01-09
USSB126IntroAmends the Internal Revenue Code to make permanent the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.
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2015-01-08
USSB41IntroVeterans Travel Tax Relief Act of 2015 Amends the Internal Revenue Code to allow veterans a deduction from gross income, up to $400 a year, for their travel expenses, including those of a family member, to a Department of Veterans Affairs medical ce...
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2015-01-07
USSB76IntroInvestment Savings Access After Catastrophes Act of 2015 Defines "Hurricane Isaac disaster area" for purposes of this Act as any parish or county of Louisiana or Mississippi in an area in which a major disaster has been declared before September 10,...
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2015-01-07
USSB100IntroHome School Opportunities Make Education Sound Act of 2015 Amends the Internal Revenue Code to allow all taxpayers, including taxpayers who do not itemize their deductions, a tax deduction for expenses relating to the home schooling of their children...
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2015-01-07
USSB74IntroDependent Care Savings Account Act of 2015 Amends the Internal Revenue Code to: (1) establish tax-exempt dependent care savings accounts to pay the employment-related expenses of caring for a dependent of the taxpayer, (2) allow a deduction from gro...
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2015-01-07
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