US Congress Subject | Taxation

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USHB1314EngrossAmends the Internal Revenue Code to require the Department of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service Office of Appeals of an adverse determinati...
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2015-05-22
Passed Senate with an amendment by Yea-Nay Vote. 62 - 37. Record Vote Number: 193.
USHB606Enroll(This measure has not been amended since it was introduced. The expanded summary of the House passed version is repeated here.) Don't Tax Our Fallen Public Safety Heroes Act (Sec. 2) This bill amends the Internal Revenue Code to exclude from gross i...
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2015-05-22
Signed by President.
USSB335IntroThis bill amends the Internal Revenue Code, with respect to qualified tuition programs (529 plans), to: (1) make permanent the allowance for payment of computer technology and equipment expenses from a 529 plan if such technology and equipment is to ...
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2015-05-21
Placed on Senate Legislative Calendar under General Orders. Calendar No. 97.
USHB880EngrossAmerican Research and Competitiveness Act of 2015 (Sec. 2) This bill revises and makes permanent after 2014 the research tax credit. The rate of such credit is modified to equal the sum of 20% of so much of the qualified research expenses for the tax...
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2015-05-21
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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2015-05-14
Message on Senate action sent to the House.
USHB1295EngrossThis bill amends the Internal Revenue Code to: (1) require a social welfare organization that intends to operate as a tax-exempt entity to notify the Internal Revenue Service within 60 days after it is established of its identity and purpose, and (2)...
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2015-05-14
Message on Senate action sent to the House.
USHB506IntroAutomatic IRA Act of 2015 Amends the Internal Revenue Code to: (1) require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement accoun...
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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
USHB121IntroLocal Education Authority Returns Now Act This bill requires the Secretary of the Treasury to make an annual determination of states that have chosen to opt-out of K-12 education grant programs and the Secretary of Education to determine credits due ...
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2015-04-29
To House Subcommittee on Early Childhood, Elementary, and Secondary Education Committee
USSB1129IntroTobacco Tax and Enforcement Reform Act
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2015-04-29
To Senate Finance Committee
USHB1171IntroVolunteer Emergency Services Recruitment and Retention Act of 2015 Amends the Internal Revenue Code to allow sponsors of certain deferred compensation plans to elect to include length of service award plans for bona fide volunteers providing firefi...
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2015-04-29
To House Subcommittee on Health, Employment, Labor, and Pensions Committee
USHB741IntroUnited States Library Trust Fund Act Amends the Internal Revenue Code to: (1) establish in the Treasury the United States Library Trust Fund, and (2) allow taxpayers to designate a portion of any tax overpayment (not less than $1) to the Fund. Author...
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2015-04-29
To House Subcommittee on Higher Education and Workforce Training Committee
USHB1643IntroDigital Goods and Services Tax Fairness Act of 2015 Prohibits a state or local jurisdiction from imposing multiple or discriminatory taxes on the sale or use of a digital good or service delivered or transferred electronically to a customer. Exclude...
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2015-04-29
To House Subcommittee on Regulatory Reform, Commercial And Antitrust Law Committee
USHB637IntroPermanent IRA Charitable Contribution Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code to make permanent the exclusion from gross income of distributions from individual retirement accounts made for charitable purposes. (Sec. 3) This ...
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2015-04-23
COSPONSOR AUTHORITY - Mr. Paulsen asked unanimous consent that he may hereafter be considered as the first sponsor of H.R. 637, a bill originally introduced by Rep. Schock of Illinois, for the purpose of adding cosponsors and requesting reprintings pursuant to clause 7 of rule XII. Agreed to without objection.
USSB1069IntroComplete America's Great Trails Act Amends the Internal Revenue Code to allow a tax credit for the fair market value of any National Scenic Trail conservation contribution. Requires the Department of the Interior to study and report on the efficacy o...
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2015-04-23
To Senate Finance Committee
USSB1023IntroA bill to amend the Internal Revenue Code to provide a refundable credit for costs associated with Information Sharing and Analysis Organizations.
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2015-04-21
To Senate Finance Committee
USSB996IntroVolunteer Income Tax Assistance (VITA) Act Directs the Internal Revenue Service to establish a Community Volunteer Income Tax Assistance Matching Grant Program (VITA grant program) for the development, expansion, or continuation of volunteer tax pr...
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2015-04-21
Sponsor introductory remarks on measure. (CR S2297)
USSB1012IntroWorking Families Tax Relief Act of 2015 Amends the Internal Revenue Code, as amended by the American Recovery and Reinvestment Act of 2009, to: (1) make permanent the reduction in the income threshold (from $10,000 to $3,000) for determining the re...
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2015-04-20
To Senate Finance Committee
USHB1105EngrossDeath Tax Repeal Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code to repeal the estate and generation-skipping transfer taxes for estates of decedents dying or for transfers made on or after the enactment date of this Act. In the case...
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2015-04-20
Received in the Senate.
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.
USHB1026EngrossTaxpayer Knowledge of IRS Investigations Act Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disc...
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2015-04-16
To Senate Finance Committee
USHB1058EngrossTaxpayer Bill of Rights Act of 2015 Amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to ensure that IRS employees are familiar with and act in accordance with taxpayer rights, including the right to be informed, to be as...
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2015-04-16
To Senate Finance Committee
USHB529Engross(This measure has not been amended since it was reported to the House on February 20, 2015. The summary of that version is repeated here.) This bill makes changes to the rules for qualified tuition programs (known as 529 plans). (Sec. 2) The Internal...
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2015-04-16
To Senate Finance Committee
USSB969IntroFederal Public Safety Retirement Fairness Act of 2015
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2015-04-16
To Senate Finance Committee
USSB981IntroInvest In Transportation Act
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2015-04-16
To Senate Finance Committee
USHB1104EngrossFair Treatment for All Donations Act This bill amends the Internal Revenue Code to allow a deduction from the taxable amount of gifts for gifts made to specified tax-exempt organizations, including: (1) social welfare organizations; (2) labor, agricu...
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2015-04-16
To Senate Finance Committee
USHB709Engross(This measure has not been amended since it was reported to the House on April 13, 2015. The summary of that version is repeated here.) Prevent Targeting at the IRS Act Amends the Internal Revenue Service Restructuring and Reform Act of 1998 to expan...
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2015-04-16
To Senate Finance Committee
USHB1562Engross(This measure has not been amended since it was introduced. The expanded summary of the House reported version is repeated here.) Contracting and Tax Accountability Act of 2015 (Sec. 2) Declares it the policy of the U.S. government that no governmen...
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2015-04-16
To Senate Homeland Security And Governmental Affairs 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
USSB973IntroAngel Tax Credit Act Amends the Internal Revenue Code to allow a new business-related tax credit for 25% of equity investments of $25,000 or more in a domestic corporation or partnership that: (1) has its headquarters in the United States, (2) has gr...
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2015-04-16
To Senate Finance Committee
USSB351IntroMortgage Debt Tax Relief Act Amends the Internal Revenue Code to extend through 2016 the exclusion from gross income of income attributable to the discharge of indebtedness on a principal residence.
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2015-04-16
Committee on Banking, Housing, and Urban Affairs. Hearings held.
USSB1002IntroCollegiate Housing and Infrastructure Act of 2015 Amends the Internal Revenue Code to allow tax-exempt charitable or educational organizations to make collegiate housing and infrastructure improvement grants to certain tax-exempt social clubs (e.g., ...
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2015-04-16
To Senate Finance Committee
USSB940IntroSimpler Tax Filing Act of 2015 Expresses the sense of Congress that the Internal Revenue Service should begin offering pre-prepared tax returns to as many taxpayers as possible by tax year 2020. Requires the Department of the Treasury to report to t...
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2015-04-15
To Senate Finance Committee
USHB1828IntroSmall Business Taxpayer Bill of Rights Act of 2015 Amends the Internal Revenue Code to: (1) allow businesses with average annual gross receipts of not more than $50,000 that prevail in an administrative or court proceeding involving the determinati...
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2015-04-15
To House Oversight And Government Reform Committee
USSB951IntroTaxpayer Bill of Rights Act of 2015 This bill amends the Internal Revenue Code to direct the Commissioner of the Internal Revenue Service (IRS) to ensure that all IRS employees are familiar with and act in accordance with taxpayer rights, including: ...
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2015-04-15
To Senate Finance 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
USSB965IntroA bill to prohibit the use of funds by Internal Revenue Service to target citizens of the United States for exercising any right guaranteed under the First Amendment to the Constitution of the United States.
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2015-04-15
To Senate Finance Committee
USSB941IntroPrevent Targeting at the IRS Act Amends the Internal Revenue Service Restructuring and Reform Act of 1998 to expand existing grounds for termination of the employment of an Internal Revenue Service employee to include performing, delaying, or failing...
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2015-04-15
To Senate Finance Committee
USSB950IntroAdoption Tax Credit Refundability Act of 2015 Amends the Internal Revenue Code to make the tax credit for adoption expenses refundable.
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2015-04-15
To Senate Finance Committee
USSB959IntroApprenticeship and Jobs Training Act of 2015 Amends the Internal Revenue Code to allow employers a business-related tax credit for up to $5,000 for the training of a qualified individual in a qualified apprenticeship program. Defines a "qualified in...
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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
USSB943IntroTaxpayer Bill of Rights Act of 2015 Amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to ensure that IRS employees are familiar with and act in accord with taxpayer rights, including the right to be informed, to quality s...
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2015-04-15
To Senate Finance Committee
USHB1801IntroPromoting Financial Literacy and Economic Opportunity Act of 2015
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2015-04-15
To House Ways And Means Committee
USHB1803IntroVeterans Back to Work Act of 2015 Amends the Internal Revenue Code to: (1) make permanent the work opportunity tax credit for hiring qualified veterans (veterans receiving compensation for a service-connected disability and other federal assistance...
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2015-04-15
To House Ways And Means Committee
USHB1798IntroAmends the Internal Revenue Code, with respect to the tax exemption of political organizations, to revise the definition of "political organization" to mean a party, committee, association, fund, or other organization (whether or not incorporated) th...
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2015-04-15
To House Ways And Means Committee
USHB1819IntroAmends the Internal Revenue Code to allow a tax exemption for private activity bond interest if the proceeds from such a bond are to be used for basic research (i.e., any original investigation for the advancement of scientific knowledge not having a...
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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
USHB1813IntroNo Taxation Without Representation Act Amends the Internal Revenue Code to allow bona fide residents of the District of Columbia an exclusion from gross income for income derived from sources within the District of Columbia and for income effective...
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2015-04-15
To House Ways And Means Committee
USHB1808IntroTax Cuts for America Act of 2015
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2015-04-15
To House Ways And Means Committee
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