US Congress Subject | Tax administration and collection, taxpayers

Filter View [Reset All]
Syndicate content
StanceStateBillStatusSummary/TitleLast Actionsort icon
USSB2747Intro
25%
Addresses voter registration and voting access, election integrity and security, redistricting, and campaign finance. Specifically, the bill expands voter registration (e.g., automatic and same-day registration) and voting access (e.g., vote-by-mail ...
[Detail][Text][Discuss]
2021-10-20
Motion by Senator Schumer to reconsider the vote by which cloture on the motion to proceed to S. 2747 was not invoked (Record Vote No. 420) entered in Senate.
USHB2336Intro
25%
To authorize the establishment of HOPE Account Pilot Projects, HOPE Action Plans Pilot Projects, and competitive grants for pilot projects.
[Detail][Text][Discuss]
2021-10-19
To House Subcommittee on Crime, Terrorism, and Homeland Security
USHB2055Intro
25%
To amend the Ethics in Government Act of 1978, the Rules of the House of Representatives, the Lobbying Disclosure Act of 1995, the Legislative Reorganization Act of 1946, the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009, the ...
[Detail][Text][Discuss]
2021-10-19
To House Subcommittee on the Constitution, Civil Rights, and Civil Liberties
USHB2165Intro
25%
Prohibits a state, or taxing jurisdiction in the state, from imposing an income tax, wealth tax, or any similar tax on a resident who has relocated permanent residence to another state or taxing jurisdiction.
[Detail][Text][Discuss]
2021-10-19
To House Subcommittee on Antitrust, Commercial, and Administrative Law
USHB2930Intro
25%
Prohibits the exportation of Native American cultural items and archaeological resources that were illegally obtained; provides for the return of such items, including voluntary returns; and establishes and increases related criminal penalties. The b...
[Detail][Text][Discuss]
2021-10-13
Ordered to be Reported (Amended) by Unanimous Consent.
USSB2921Intro
25%
A bill to protect our democracy by preventing abuses of presidential power, restoring checks and balances and accountability and transparency in government, and defending elections against foreign interference, and for other purposes.
[Detail][Text][Discuss]
2021-09-30
To Senate Homeland Security And Governmental Affairs Committee
USHB5376Intro
25%
Provides funding, establishes programs, and otherwise modifies provisions relating to a broad array of areas, including education, labor, child care, health care, taxes, immigration, and the environment. (The bill is commonly referred to as the Build...
[Detail][Text][Discuss]
2021-09-27
Placed on the Union Calendar, Calendar No. 94.
USHB5314Intro
25%
Addresses issues involving (1) abuses of presidential power; (2) checks and balances, accountability, and transparency; and (3) foreign interference in elections. Specifically, regarding abuses of presidential power, the bill requires the Department ...
[Detail][Text][Discuss]
2021-09-22
To House Subcommittee on Economic Development, Public Buildings, and Emergency Management
USSB2769Intro
25%
Adds podiatrists as covered physicians under the Medicaid program. Additionally, the bill revises certain documentation requirements related to Medicare coverage of therapeutic shoes for individuals with diabetes. Finally, the bill subjects payments ...
[Detail][Text][Discuss]
2021-09-21
To Senate Finance Committee
USSB2093Intro
25%
Addresses voter access, election integrity and security, campaign finance, and ethics for the three branches of government. Specifically, the bill expands voter registration (e.g., automatic and same-day registration) and voting access (e.g., vote-by...
[Detail][Text][Discuss]
2021-09-15
Cloture motion on the motion to proceed to the measure withdrawn by unanimous consent in Senate. (CR S6516-6517)
USHB5234Intro
25%
Allows Indian tribal governments to elect to receive payments, in lieu of tax credits, for energy property and electricity produced from certain renewable resources.
[Detail][Text][Discuss]
2021-09-10
To House Ways And Means Committee
USSCR14Engross
50%
This concurrent resolution establishes the congressional budget for the federal government for FY2022, sets forth budgetary levels for FY2023-FY2031, and provides reconciliation instructions for legislation that increases the deficit. The resolution ...
[Detail][Text][Discuss]
2021-08-24
Pursuant to the provisions of H. Res. 601, S. Con. Res. 14 is considered passed House. (text: CR H4372-4384)
USHB5027Intro
25%
Modifies the mandatory extension of certain tax filing and other tax-related deadlines for taxpayers affected by federally declared disasters and rules for postponing certain tax filing or payment requirements due to service in a combat zone or a con...
[Detail][Text][Discuss]
2021-08-13
To House Ways And Means Committee
USSB1Intro
25%
Addresses voter access, election integrity and security, campaign finance, and ethics for the three branches of government. Specifically, the bill expands voter registration (e.g., automatic and same-day registration) and voting access (e.g., vote-by...
[Detail][Text][Discuss]
2021-08-11
Placed on Senate Legislative Calendar under General Orders. Calendar No. 123.
USSB2680Intro
25%
Imposes an additional 7% tax on the adjusted net book income of a corporation that exceeds $100 million. It also allows a credit for a taxpayer, other than an S corporation, for a specified percentage of the taxpayer's net regular tax liability.
[Detail][Text][Discuss]
2021-08-09
To Senate Finance Committee
USHB4940Intro
25%
Imposes an additional 7% tax on the adjusted net book income of a corporation that exceeds $100 million. It also allows a credit for a taxpayer, other than an S corporation, for a specified percentage of the taxpayer's net regular tax liability.
[Detail][Text][Discuss]
2021-08-06
To House Ways And Means Committee
USSB2617Intro
25%
Revises the tax treatment of partnership interests received in connection with the performance of services. It eliminates the concept of carried interest, a form of compensation received by certain partners in private equity, real estate, or hedge fu...
[Detail][Text][Discuss]
2021-08-05
To Senate Finance Committee
USSB2581Intro
25%
Modifies the mandatory extension of certain tax filing and other tax-related deadlines for taxpayers affected by federally declared disasters and rules for postponing certain tax filing or payment requirements due to service in a combat zone or a con...
[Detail][Text][Discuss]
2021-08-02
To Senate Finance Committee
USHB4889Intro
25%
Codifies regulations promulgated by the Trump Administration exempting certain tax-exempt organizations from specified reporting requirements. Specifically the bill increases from $5,000 to $50,000 the gross receipts threshold used to determine the e...
[Detail][Text][Discuss]
2021-07-30
To House Ways And Means Committee
USHB4616Intro
25%
To deem certain references to LIBOR as referring to a replacement benchmark rate upon the occurrence of certain events affecting LIBOR, and for other purposes.
[Detail][Text][Discuss]
2021-07-29
Ordered to be Reported in the Nature of a Substitute (Amended) by Voice Vote.
USSB1471Intro
25%
Prohibits the exportation of Native American cultural items and archaeological resources that were illegally obtained; provides for the return of such items, including voluntary returns; and establishes and increases related criminal penalties. The b...
[Detail][Text][Discuss]
2021-07-28
Placed on Senate Legislative Calendar under General Orders. Calendar No. 109.
USHB4758Intro
25%
Extends and modifies the production tax credit for steel industry fuel. (Under current law, steel industry fuel is a fuel that is (1) produced through a process of liquefying coal waste sludge and distributing it on coal, and (2) used as a feedstock ...
[Detail][Text][Discuss]
2021-07-28
To House Ways And Means Committee
USSB2452Intro
25%
Sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for individuals who have attained the age of 18 years, excluding taxpayer dependents. Specifically, it allows an enhanced ...
[Detail][Text][Discuss]
2021-07-22
To Senate Finance Committee
USHB3954Intro
25%
To amend the Internal Revenue Code of 1986 to provide disaster tax relief, exclude from gross income amounts received from State-based catastrophe loss mitigation programs, and for other purposes.
[Detail][Text][Discuss]
2021-07-20
To House Subcommittee on General Farm Commodities and Risk Management
USHB4529Intro
25%
Directs the Department of the Treasury to establish the Religious Freedom Peace Tax Fund for the deposit of income, gift, and estate taxes paid by or on behalf of taxpayers (1) who are designated conscientious objectors opposed to participation in wa...
[Detail][Text][Discuss]
2021-07-19
To House Ways And Means Committee
USSB534Engross
50%
Permits tribal child support enforcement agencies to access the Federal Tax Refund Offset Program to collect past-due child support payments from the federal tax refunds of noncustodial parents. Additionally, the bill authorizes the Internal Revenue ...
[Detail][Text][Discuss]
2021-07-16
Held at the desk.
USHB4422Intro
25%
Sets forth special tax rules for determining whether financial guaranty insurance companies are qualifying insurance corporations under the passive foreign investment company rules.
[Detail][Text][Discuss]
2021-07-13
To House Ways And Means Committee
USHB4345Intro
25%
Provides FY2022 appropriations for several federal departments and agencies, including the Department of the Treasury, the Executive Office of the President, the judiciary, the District of Columbia, and several independent agencies. The independent a...
[Detail][Text][Discuss]
2021-07-01
Placed on the Union Calendar, Calendar No. 54.
USHB4184Intro
25%
Authorizes the Department of the Treasury to regulate tax return preparers, including by sanctioning preparers for incompetence and disreputable behavior and by establishing minimum competency standards for preparers.
[Detail][Text][Discuss]
2021-06-25
To House Ways And Means Committee
USHB4190Intro
25%
To impose anti-fraud requirements with respect to certain unemployment benefits authorized under the CARES Act, and for other purposes.
[Detail][Text][Discuss]
2021-06-25
To House Ways And Means Committee
USHB4170Intro
25%
Amends the Internal Revenue Code, the Social Security Act (SSAct), and other federal laws to replace (1) references to wife or husband with references to spouse, and (2) references to husband and wife or husband or wife with references to married cou...
[Detail][Text][Discuss]
2021-06-25
To House Judiciary Committee
USHB4054Intro
25%
Treats Indian tribal governments as states for purposes of the annual allocation of the tax-exempt bond volume cap. It also repeals provisions that limit an Indian tribal government's eligibility to issue tax-exempt bonds or to be exempt from specifi...
[Detail][Text][Discuss]
2021-06-22
To House Ways And Means Committee
USHB4061Intro
25%
Exempts certain residential construction contracts from the requirement to use the percentage of completion method of accounting. The percentage of completion method is a tax accounting method in which the revenues and expenses of long-term contracts...
[Detail][Text][Discuss]
2021-06-22
To House Ways And Means Committee
USSB2113Intro
25%
Modifies the rules for using a conversion or termination of a flexible spending account or a health reimbursement arrangement to establish a health savings account.
[Detail][Text][Discuss]
2021-06-17
To Senate Finance Committee
USSB2101Intro
25%
Establishes the Alzheimer's Research and Caregiving Trust Fund to pay for research regarding the treatment or cure of Alzheimer's disease and for education, counseling, respite, and other supportive services for individuals with Alzheimer's disease a...
[Detail][Text][Discuss]
2021-06-17
To Senate Finance Committee
USSB2096Intro
25%
Establishes a nonimmigrant visa for qualified Canadian citizens. The Department of Homeland Security may admit as a visitor a Canadian citizen who (1) is at least 50 years old, (2) maintains a residence in Canada, (3) owns a U.S. residence or has sig...
[Detail][Text][Discuss]
2021-06-17
To Senate Finance Committee
USHB3880Intro
25%
Establishes the Alzheimer's Research and Caregiving Trust Fund to pay for research regarding the treatment or cure of Alzheimer's disease and for education, counseling, respite, and other supportive services for individuals with Alzheimer's disease a...
[Detail][Text][Discuss]
2021-06-15
To House Subcommittee on Health
USHB3805Intro
25%
Imposes an additional 10% tax on individual taxpayers whose modified adjusted gross income exceeds $2 million ($1 million for taxpayers not filing a joint return or surviving spouses). The bill sets forth special rules for the taxation of nonresident...
[Detail][Text][Discuss]
2021-06-11
To House Ways And Means Committee
USHB3833Intro
25%
Modifies several tax provisions that refer to married couples to make the provisions equally applicable to legally married same-sex couples.
[Detail][Text][Discuss]
2021-06-11
To House Ways And Means Committee
USHB3815Intro
25%
Requires the equal treatment of same sex married couples for tax purposes. It permits such couples to amend their filing status to married filing jointly for tax returns outside of the statute of limitations and modifies tax rules relating to married...
[Detail][Text][Discuss]
2021-06-11
To House Ways And Means Committee
USSB2014Intro
25%
Permits legally married same sex couples to amend their tax returns to file as married filing jointly for returns outside of the statute of limitations.
[Detail][Text][Discuss]
2021-06-10
To Senate Finance Committee
USSB2028Intro
25%
Imposes an additional 10% tax on individual taxpayers whose modified adjusted gross income exceeds $2 million ($1 million for taxpayers not filing a joint return or surviving spouses). The bill sets forth special rules for the taxation of nonresident...
[Detail][Text][Discuss]
2021-06-10
To Senate Finance Committee
USHB3007Intro
25%
Requires certain issuers of securities to annually disclose information related to the tax jurisdiction, income, and assets of their constituent entities on a country-by-country basis.
[Detail][Text][Discuss]
2021-06-08
Placed on the Union Calendar, Calendar No. 35.
USHB3735Intro
25%
Modifies requirements for electronic filing of tax returns. Specifically, it requires the Internal Revenue Service to issue an e-filing receipt to taxpayers who submit returns electronically that indicates acceptance or rejection of a return. If a re...
[Detail][Text][Discuss]
2021-06-04
To House Ways And Means Committee
USHB3737Intro
25%
Authorizes the Department of the Treasury to regulate tax return preparers, including by sanctioning preparers for incompetence and disreputable behavior and by establishing minimum competency standards for preparers.
[Detail][Text][Discuss]
2021-06-04
To House Ways And Means Committee
USHB3738Intro
25%
Sets forth provisions for the protection of taxpayers from abusive tax collection practices and provides other protections for low-income taxpayers. Specifically, it repeals the authority for private sector tax collection contracts, allows an exclusi...
[Detail][Text][Discuss]
2021-06-04
To House Ways And Means Committee
USHB2102Intro
25%
Limits or eliminates certain fossil fuel oil and gas subsidies for oil companies, including by (1) eliminating the limit on liability for offshore facilities and pipeline operators; (2) eliminating the authority of the Department of Energy to carry o...
[Detail][Text][Discuss]
2021-05-26
To House Commodity Exchanges, Energy, and Credit Committee
USSB1777Intro
25%
Codifies regulations promulgated by the Trump Administration exempting certain tax-exempt organizations from specified reporting requirements. Specifically the bill increases from $5,000 to $50,000 the gross receipts threshold used to determine the e...
[Detail][Text][Discuss]
2021-05-20
To Senate Finance Committee
USHB3425Intro
25%
Modifies reporting requirements for independent contractors to provide that reporting of their earnings is not required unless they have earned more than $20,000 on more than 200 separate transactions in an applicable tax period. This reverses a prov...
[Detail][Text][Discuss]
2021-05-20
To House Ways And Means Committee
USHB3426Intro
25%
To authorize the establishment of a Technology Partnership among democratic countries, and for other purposes.
[Detail][Text][Discuss]
2021-05-20
To House Foreign Affairs Committee
Syndicate content
feedback