US Congress Subject | Income tax deductions

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USHB2931IntroCommunity Economic Assistance Act of 2017
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2017-06-16
To House Financial Services Committee
USHB2916IntroCharities Helping Americans Regularly Throughout the Year Act of 2017
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2017-06-15
To House Ways And Means Committee
USSB1358IntroPrimary Care Enhancement Act of 2017
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2017-06-14
To Senate Finance Committee
USSB1343IntroCharities Helping Americans Regularly Throughout the Year Act of 2017
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2017-06-13
To Senate Finance Committee
USHB1628EngrossAmerican 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...
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2017-06-08
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 120.
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
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
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2017-05-17
To House Budget Committee
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.
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2017-05-16
To House Ways And Means Committee
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...
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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...
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2017-05-03
To House Ways And Means Committee
USHB2253IntroClean Vehicles Incentive Act of 2017
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2017-04-28
To House Ways And Means Committee
USSB955IntroPaying a Fair Share Act of 2017 This bill 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 adjust...
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2017-04-27
To Senate Finance Committee
USHB2159IntroPaying a Fair Share Act of 2017 This bill 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 adjust...
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2017-04-26
To House Ways And Means Committee
USHB2092IntroPromotion and Expansion of Private Employee Ownership Act of 2017
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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.
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2017-04-12
To House Ways And Means Committee
USHB1649IntroCREATE Act of 2017 Comprehensive Resources for Entrepreneurs in the Arts to Transform the Economy Act of 2017
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2017-04-11
To House Commodity Exchanges, Energy, and Credit Committee
USSB893IntroSMART Act Simplified, Manageable, And Responsible Tax Act
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2017-04-07
To Senate Finance Committee
USHB1932IntroStop Tax Haven Abuse Act This bill authorizes the Department of the Treasury to impose restrictions on foreign jurisdictions or financial institutions to counter money laundering and efforts to significantly impede U.S. tax enforcement. The bill amen...
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2017-04-05
To House Financial Services Committee
USSB851IntroStop Tax Haven Abuse Act This bill authorizes the Department of the Treasury to impose restrictions on foreign jurisdictions or financial institutions to counter money laundering and efforts to significantly impede U.S. tax enforcement. The bill amen...
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2017-04-05
To Senate Finance Committee
USSB803IntroGovernment Settlement Transparency and Reform Act This bill 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, or at the direct...
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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...
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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...
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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...
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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...
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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...
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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...
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2017-03-29
To House Ways And Means Committee
USHB1670IntroInfrastructure 2.0 Act This bill amends the Internal Revenue Code, with respect to the taxation of earnings and profits of a deferred foreign income corporation, to: (1) make such earnings and profits subject to taxation in the last year that ends be...
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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...
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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...
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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...
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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
USHB1686IntroTo amend the Internal Revenue Code of 1986 to extend the limitation on the carryover of excess corporate charitable contributions by regulated public utilities. This bill amends the Internal Revenue Code, with respect to the tax deduction for charita...
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2017-03-22
To House Ways And Means Committee
USHB1687IntroTax Relief for Guard and Reserve Training Act This bill amends the Internal Revenue Code, with respect to the tax deductions for expenses in connection with the performance of services as a member of a reserve component of the Armed Forces, to: (1) r...
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2017-03-22
To House Ways And Means Committee
USSB697IntroTax Relief for Guard and Reserve Training Act This bill amends the Internal Revenue Code, with respect to the tax deductions for expenses in connection with the performance of services as a member of a reserve component of the Armed Forces, to: (1) r...
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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
USHB1575IntroAddiction Recovery through Family Health Accounts Act This bill amends the Internal Revenue Code to permit taxpayers to use tax-favored health reimbursement arrangements, health flexible spending arrangements, health savings accounts, and Archer medi...
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2017-03-16
To House Ways And Means 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...
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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...
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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...
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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...
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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 ...
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2017-03-09
To Senate Finance Committee
USSB586IntroCorporate Tax Dodging Prevention Act This bill amends the Internal Revenue Code, with respect to the taxation of the foreign-source income of domestic corporations, to: eliminate the deferral of tax on the foreign-source income of U.S. corporations f...
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2017-03-09
To Senate Finance Committee
USHB1451IntroCorporate Tax Dodging Prevention Act This bill amends the Internal Revenue Code, with respect to the taxation of the foreign-source income of domestic corporations, to: eliminate the deferral of tax on the foreign-source income of U.S. corporations f...
[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...
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2017-03-08
To House Ways And Means Committee
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