US Congress Subject | Income tax deductions

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USHB3762VetoTITLE I--HEALTH, EDUCATION, LABOR, AND PENSIONS (Sec. 101) This bill amends the Patient Protection and Affordable Care Act (PPACA) to terminate the Prevention and Public Health Fund, which provides for investment in prevention and public health progr...
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2016-02-02
The Chair announced that the bill and accompanying veto message were referred to the Committee on the Budget. The Chair directed the Clerk to notify the Senate of the action to the House.
USHB2029PassHighlights: The Military Construction and Veterans Affairs and Related Agencies Appropriations Act, 2016 provides FY2016 appropriations to the Department of Defense (DOD) for military construction, military family housing, the U.S. share of the Nort...
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2015-12-18
Became Public Law No: 114-113.
USHB644EngrossTrade Facilitation and Trade Enforcement Act of 2015 TITLE I--TRADE FACILITATION AND TRADE ENFORCEMENT (Sec. 101) This bill directs the U.S. Customs and Border Protection (CBP) to ensure that CBP partnership programs, such as the Customs-Trade Partn...
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2015-12-14
Conference papers: message on House action held at the desk in Senate.
USSR323IntroSupports the designation of December 1, 2015, as #Giving Tuesday to: (1) encourage charitable giving; (2) effect positive change; and (3) promote causes dedicated to progress, prosperity, and a better world. Supports strong incentives for all people ...
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2015-12-01
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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2015-11-23
To House Subcommittee on Military Personnel 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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2015-11-16
To House Subcommittee on Higher Education and Workforce Training Committee
USHB2082IntroSTEM K to Career Act This bill amends the Higher Education Act of 1965 (HEA) to require the Department of Education to forgive student loan obligations of borrowers employed as full-time teachers of science, technology, engineering, or mathematics (S...
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2015-11-16
To House Subcommittee on Higher Education and Workforce Training Committee
USHB2096IntroPromotion and Expansion of Private Employee Ownership Act of 2015 Amends the Internal Revenue Code to: (1) extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities...
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2015-11-16
To House Subcommittee on Health, Employment, Labor, and Pensions Committee
USHB2721IntroPathways Out of Poverty Act of 2015 DIVISION A--EDUCATION TITLE I--STRONG START FOR AMERICA'S CHILDREN Subtitle A--Access to Voluntary Prekindergarten for Low- and Moderate-Income Families Directs the Department of Education (ED) to allot matching g...
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2015-11-16
To House Subcommittee on Higher Education and Workforce Training Committee
USHB2300IntroEmpowering Patients First Act of 2015 This bill repeals the Patient Protection and Affordable Care Act and the health care provisions of the Health Care and Education and Reconciliation Act of 2010, effective as of their enactment. This bill replaces...
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2015-11-16
To House Subcommittee on Health, Employment, Labor, and Pensions Committee
USSB2251IntroSeniors And Veterans Emergency Benefits Act or the SAVE Benefits Act This bill directs the Department of the Treasury to disburse a payment equal to 3.9% of the average amount of annual benefits to certain individuals (except prisoners, fugitive felo...
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2015-11-05
To Senate Finance Committee
USHB3555IntroJobs! Jobs! Jobs! Act of 2015 This bill: (1) prohibits the use of funds made available by this Act, with specified exceptions, for a project for the construction, alteration, maintenance, or repair of a public building or public work unless all of th...
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2015-11-03
To House Subcommittee on the Constitution And Civil Justice Committee
USHB2510Intro(Sec. 1) This bill amends the Internal Revenue Code to make permanent the additional 50% depreciation allowance, known as bonus depreciation, for depreciable business property (i.e., qualified property) placed in service after December 31, 2014. The ...
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2015-10-28
Placed on the Union Calendar, Calendar No. 240.
USHB3623IntroFairness and Opportunities for Married Households With Student Loans Act This bill amends the Internal Revenue Code to increase to $5,000 the tax deduction for interest on education loans for married couples filing a joint tax return.
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2015-10-27
Sponsor introductory remarks on measure. (CR H7197)
USHB765IntroRestaurant and Retail Jobs and Growth Ac (Sec. 2) 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 p...
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2015-10-23
Placed on the Union Calendar, Calendar No. 232.
USHB1270IntroRestoring Access to Medication Act of 2015 (Sec. 2) This bill repeals provisions of the Internal Revenue Code, added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings ...
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2015-10-23
Placed on the Union Calendar, Calendar No. 234.
USHB2940IntroEducator Tax Relief Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code, with respect to the tax deduction for the expenses of elementary and secondary school teachers, to: (1) allow an inflation adjustment to the amount of such deduction...
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2015-10-23
Placed on the Union Calendar, Calendar No. 236.
USHR482IntroRecognizes that the United States needs a strong and vibrant charitable and philanthropic sector to enable communities to meet local needs. Expresses support for: (1) the designation of #GivingTuesday as a way to encourage charitable giving; and (2) ...
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2015-10-20
To House Ways And Means Committee
USHB3760IntroOffending Oil Polluters Act This bill amends the Internal Revenue Code to deny any tax credit or deduction to an offending oil polluter. The bill defines "offending oil polluter" as any person who is responsible for a vessel or facility from which o...
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2015-10-16
To House Ways And Means Committee
USHB3733IntroPrioritizing Energy-Efficient Renewables Act of 2015 This bill amends the Internal Revenue Code to: (1) make permanent the tax credit for producing electricity from wind, geothermal and solar energy, hydropower, and marine and hydrokinetic renewable ...
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2015-10-09
To House Ways And Means Committee
USSB2154IntroElimination of Double Subsidies for the Hardrock Mining Industry Act of 2015 This bill amends the Internal Revenue Code to disallow the percentage depletion allowance for hardrock mines located on land currently subject to the general mining laws, o...
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2015-10-07
To Senate Finance Committee
USHB3671IntroRace Horse Cost Recovery Act of 2015 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 depreciation to race horse...
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2015-10-01
To House Ways And Means Committee
USSB2089IntroAmerican Energy Innovation Act
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2015-09-29
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 241.
USSB1109EngrossTruth in Settlements Act of 2015 Sets forth new requirements for the public disclosure of any covered settlement agreement entered into by a federal executive agency. (Sec. 2) Defines "covered settlement agreement" as a settlement agreement (includ...
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2015-09-22
To House Oversight And Government Reform Committee
USHB3591IntroFire 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 Act; and (2) accelerated depreciation...
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2015-09-22
To House Ways And Means Committee
USHB3590IntroHalt Tax Increases on the Middle Class and Seniors Act This bill amends the Internal Revenue Code to roll back the increased threshold for determining the amount of the tax deduction for medical expenses. Currently, individual taxpayers under age 65 ...
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2015-09-22
To House Ways And Means Committee
USSB2068IntroFire 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 Act; and (2) accelerated depreciation...
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2015-09-22
To Senate Finance Committee
USHB3570IntroSTEM Education Opportunity Act This bill amends the Internal Revenue Code to allow: (1) individual taxpayers a deduction from gross income for STEM (i.e., science, technology, engineering, and mathematics) higher education expenses; and (2) a busines...
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2015-09-18
To House Ways And Means Committee
USSR252Intro(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.) This bill amends provisions of the Internal Revenue Code relating to the taxation of small business entities. TITLE I-...
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2015-09-15
Placed on Senate Legislative Calendar under General Orders. Calendar No. 226. (text of measure as introduced: CR S6654-6656)
USHR399IntroCalls upon the Speaker of the House of Representatives to encourage committee chairs to schedule the following legislation for immediate consideration and, if reported favorably by their respective committees, for votes on the House floor: H.B. 280...
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2015-09-08
To House Subcommittee on the Constitution And Civil Justice Committee
USHB1930IntroEnd Polluter Welfare Act of 2015 Amends the Outer Continental Shelf Lands Act and the Energy Policy Act of 2005 to repeal the authority of the Department of the Interior to reduce or eliminate royalty payments for oil and natural gas leases in the O...
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2015-08-18
To House Subcommittee on Environment Committee
USHCR71IntroResolves that Congress must meet its constitutional obligation to provide for the common defense of the United States by restoring spending cuts required by sequestration. (Sequestration is a process of automatic, usually across-the-board spending re...
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2015-08-07
To House Subcommittee on Health Committee
USSB1946Intro(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.) Tax Relief Extension Act of 2015 Amends the Internal Revenue Code to extend expired and expiring tax provisions affect...
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2015-08-05
Placed on Senate Legislative Calendar under General Orders. Calendar No. 198.
USSB1973IntroAmends the Internal Revenue Code to: (1) allow an unlimited tax deduction for student loan interest, (2) repeal the dollar limitation on the tax deduction for qualified tuition and related expenses and make such deduction permanent; (3) allow a carry...
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2015-08-05
To Senate Finance Committee
USSB1907IntroClose Big Oil Tax Loopholes Act Amends the Internal Revenue Code to limit or repeal certain tax benefits for major integrated oil companies (defined as companies with annual gross receipts over $1 billion and an average daily worldwide production of...
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2015-07-30
To Senate Finance Committee
USHB3407IntroAmends the Internal Revenue Code to exempt the tax deduction for charitable contributions from the limitation on itemized deductions based on taxpayer adjusted gross income.
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2015-07-29
To House Ways And Means Committee
USHB3311IntroEnd Oil and Gas Tax Subsidies Act of 2015 This bill amends the Internal Revenue Code to: increase to seven years the amortization period for geological and geophysical expenditures; repeal the tax credits for producing oil and gas from marginal we...
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2015-07-29
To House Ways And Means Committee
USHB3330IntroEarmark Elimination Act of 2015 Makes it out of order in the House of Representatives to consider a bill, joint resolution, or any other measure that includes a congressional earmark or limited tax or tariff benefit. Makes a conforming amendment to R...
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2015-07-29
To House Rules Committee
USHB3397IntroDisaster Savings and Resilient Construction Act of 2015 Amends the Internal Revenue Code to allow a business-related tax credit for a specified portion of the cost of commercial and residential buildings that comply with resilient construction requi...
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2015-07-29
To House Ways And Means Committee
USHB3318IntroReducing Tax Preparation Burdens for American Investments and Repairs Act This bill directs the Department of the Treasury to amend Treasury regulations relating to the election of a taxpayer to expense in the current taxable year certain depreciable...
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2015-07-29
To House Ways And Means Committee
USHB3345IntroDownwinders Compensation Act of 2015 This bill amends the Radiation Exposure Compensation Act to expand eligibility for restitution relating to atmospheric nuclear testing to individuals who were present, during the periods of testing, in any part of...
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2015-07-29
To House Judiciary Committee
USSB1880IntroHelping Veterans Save for Health Care Act of 2015 Amends the Internal Revenue Code to provide that a veteran receiving hospital care or medical services for a service-connected disabililty is not disqualified from participating in or contributing to...
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2015-07-28
To Senate Finance Committee
USHB3213IntroFixed Asset Relief Act of 2015 This bill amends the Internal Revenue Code to increase the additional depreciation allowance (bonus depreciation) from 50% to 100% of the adjusted basis of qualifying business property and to make such increased allowan...
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2015-07-23
To House Ways And Means Committee
USHB3184IntroYouth Parity Act This bill amends the Internal Revenue Code to allow the medical expenses of dependents who have not attained the age of 26 years before the close of the calendar year to be paid from a health savings account.
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2015-07-23
To House Ways And Means Committee
USSB1827IntroSmall Business Tax Compliance Relief Act of 2015 This bill amends provisions of the the Internal Revenue Code relating to the taxation of small businesses to: allow small business entities with gross receipts not exceeding $10 million (currently, ...
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2015-07-22
Committee on Small Business and Entrepreneurship. Hearings held.
USSB1795IntroNational Disaster Tax Relief Act of 2015 Amends the Internal Revenue Code to provide tax relief for disasters declared in 2012, 2013, 2014, and 2015 by: allowing an election to expense qualified disaster expenses (i.e., for the abatement of haza...
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2015-07-16
To Senate Finance Committee
USSB1801IntroAgriculture 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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2015-07-16
To Senate Finance Committee
USHB3110IntroNational Disaster Tax Relief Act of 2015 Amends the Internal Revenue Code to provide tax relief for disasters declared in 2012, 2013, 2014, and 2015 by: allowing an election to expense qualified disaster expenses (i.e., for the abatement of haza...
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2015-07-16
To House Ways And Means Committee
USSB1737IntroBring Jobs Home Act Amends the Internal Revenue Code to: (1) grant business taxpayers a tax credit for up to 20% of insourcing expenses incurred for eliminating a business located outside the United States and relocating it within the United States,...
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2015-07-09
To Senate Finance Committee
USHB3006IntroHelping Save Americans' Health Care Choices Act of 2015 This bill amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: eliminate the requirement that a participant in an HSA be enrolled in a high deductible health ...
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2015-07-09
To House Ways And Means Committee
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