US Congress Subject | Taxation

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StanceStateBillStatusSummary/TitleLast Actionsort icon
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
USHB2427Intro
25%
Increases from $200 to $300 the excise tax on the transfer of certain firearms. It also establishes a Firearms Trust Fund and transfers to such fund the revenues from the increased excise tax. The bill requires equal 50% expenditures from the fund fo...
[Detail][Text][Discuss]
2021-10-19
To House Subcommittee on Crime, Terrorism, and Homeland Security
USHB2466Intro
25%
Includes armor-piercing, concealable weapons in the definition of firearm under the National Firearms Act.
[Detail][Text][Discuss]
2021-10-19
To House Subcommittee on Crime, Terrorism, and Homeland Security
USHB5563Intro
25%
Allows Medicare-eligible individuals who are age 65 or older to contribute to health savings accounts if their entitlement to Medicare benefits is limited to hospital insurance benefits under Medicare Part A.
[Detail][Text][Discuss]
2021-10-12
To House Ways And Means Committee
USHB5565Intro
25%
Repeals (1) the tax deduction for state and local taxes, and (2) title VI of the Social Security Act (Coronavirus Relief , Fiscal Recovery, and Critical Capital Projects Funds) and rescinds any unobligated funds under such title.
[Detail][Text][Discuss]
2021-10-12
To House Ways And Means Committee
USHB5541Intro
25%
To amend the Internal Revenue Code of 1986 to extend the exemption for telehealth services from certain high deductible health plan rules, and for other purposes.
[Detail][Text][Discuss]
2021-10-08
To House Ways And Means Committee
USSB2953Intro
25%
Prohibits the Internal Revenue Service from creating or implementing any new financial account reporting program that would require financial institutions to report data on financial accounts in an information return listing balances, transactions, t...
[Detail][Text][Discuss]
2021-10-07
To Senate Finance Committee
USSB2940Intro
25%
Makes permanent the accelerated depreciation (seven-year recovery period) of motorsports entertainment complexes.
[Detail][Text][Discuss]
2021-10-06
To Senate Finance Committee
USSB2936Intro
25%
A bill to amend the CARES Act and the Internal Revenue Code of 1986 to modify the treatment of related individuals under the employee retention tax credit.
[Detail][Text][Discuss]
2021-10-05
To Senate Finance Committee
USHB5462Intro
25%
Repeals the excise tax on indoor tanning services.
[Detail][Text][Discuss]
2021-09-30
To House Ways And Means Committee
USHB5466Intro
25%
Provides tax credits for investment in manufacturing facilities that produce onshore wind turbine components.
[Detail][Text][Discuss]
2021-09-30
To House Ways And Means Committee
USSB2909Intro
25%
Provides tax credits for investment in manufacturing facilities that produce onshore wind turbine components.
[Detail][Text][Discuss]
2021-09-30
To Senate Finance Committee
USSB2897Intro
25%
Denies the tax exclusion for qualified scholarships income to recipients of athletic scholarships at institutions of higher education who receive income in excess of $20,000 from their name, image or likeness in a taxable year.
[Detail][Text][Discuss]
2021-09-29
To Senate Finance Committee
USSB2883Intro
25%
Allows rehabilitation expenditures for public school buildings to qualify for the rehabilitation tax credit.
[Detail][Text][Discuss]
2021-09-29
To Senate Finance Committee
USHB5423Intro
25%
Allows a new tax credit for the production and sale of certain solar equipment produced and sold in a taxpayer's trade or business.
[Detail][Text][Discuss]
2021-09-29
To House Ways And Means Committee
USSB2874Intro
25%
Excludes from gross income, for income tax purposes, payments under the Indian Health Service Loan Repayment Program and certain amounts received under the Indian Health Professions Scholarships Program.
[Detail][Text][Discuss]
2021-09-28
To Senate Finance Committee
USSB2877Intro
25%
Allows payments, in lieu of tax credits, to individuals who remove from a terminal eligible indelibly dyed diesel fuel or kerosene.
[Detail][Text][Discuss]
2021-09-28
To Senate Finance Committee
USHB5389Intro
25%
Imposes an excise tax on any taxable virgin plastic resin. The bill establishes a Plastic Waste Reduction Fund to carry out reduction and recycling activities, plastic waste and marine debris reduction, detection, monitoring, and cleanup activities, ...
[Detail][Text][Discuss]
2021-09-28
To House Subcommittee on Coast Guard and Maritime Transportation
USSB2872Intro
25%
Modifies the tax deduction for the expenses of performing artists (including commissions paid to managers or agents) to provide for a phaseout of such deduction for taxpayers whose adjusted gross income exceeds $100,000 ($200,000 for joint return fil...
[Detail][Text][Discuss]
2021-09-28
To Senate Finance Committee
USHB5375Intro
25%
Authorizes the Department of the Treasury to certify or decertify (for incompetence or willful misrepresentation) the practice of tax return preparers and impose fees on such preparers. It also authorizes Treasury to require tax return preparers to p...
[Detail][Text][Discuss]
2021-09-27
To House Ways And Means Committee
USSB2856Intro
25%
Authorizes the Department of the Treasury to certify or decertify (for incompetence or willful misrepresentation) the practice of tax return preparers and impose fees on such preparers. It also authorizes Treasury to require tax return preparers to p...
[Detail][Text][Discuss]
2021-09-27
To Senate Finance Committee
USHB5371Intro
25%
Makes permanent the allowance for depreciation, amortization, or depletion for purposes of determining the income limitation on the tax deduction for business interest.
[Detail][Text][Discuss]
2021-09-24
To House Ways And Means Committee
USHB5369Intro
25%
To amend the Internal Revenue Code of 1986 to enhance the qualifying advanced energy project credit.
[Detail][Text][Discuss]
2021-09-24
To House Ways And Means Committee
USHB5366Intro
25%
To amend the Internal Revenue Code of 1986 to provide that certain contributions by government entities are treated as contributions to capital.
[Detail][Text][Discuss]
2021-09-24
To House Ways And Means Committee
USHB5364Intro
25%
To amend title 5, United States Code, to lower the standard for removing employees who disclose tax return information without authorization, and for other purposes.
[Detail][Text][Discuss]
2021-09-24
To House Ways And Means Committee
USHB5354Intro
25%
To amend the Internal Revenue Code of 1986 to establish a small business start-up tax credit for veterans creating businesses in underserved communities.
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2021-09-23
To House Ways And Means Committee
USSB2810Intro
25%
Extends until December 31, 2031, the excise tax on coal from U.S. mines. This tax is a source of funding for the Black Lung Disability Trust Fund.
[Detail][Text][Discuss]
2021-09-23
To Senate Finance Committee
USSB2812Intro
25%
A bill to amend the Internal Revenue Code of 1986 to establish a small business start-up tax credit for veterans creating businesses in underserved communities.
[Detail][Text][Discuss]
2021-09-23
To Senate Finance Committee
USHB5318Intro
25%
To streamline the employer reporting process and strengthen the eligibility verification process for the premium assistance tax credit and cost-sharing subsidy.
[Detail][Text][Discuss]
2021-09-21
To House Ways And Means Committee
USSB2768Intro
25%
A bill to amend the Internal Revenue Code of 1986 to provide a special rule for certain casualty losses of uncut timber.
[Detail][Text][Discuss]
2021-09-21
To Senate Finance Committee
USSB2766Intro
25%
Provides tax credits for investment in manufacturing facilities that produce offshore wind turbine components.
[Detail][Text][Discuss]
2021-09-21
To Senate Finance Committee
USSB2758Intro
25%
A bill to amend the Internal Revenue Code of 1986 to impose an excise tax on stock buybacks of publicly traded corporations.
[Detail][Text][Discuss]
2021-09-20
To Senate Finance Committee
USHB5284Intro
25%
Expands the tax deduction for certain expenses of elementary and secondary school teachers to include home school teachers and home schooling expenses.
[Detail][Text][Discuss]
2021-09-17
To House Ways And Means Committee
USHB5254Intro
25%
Expands the tax deduction for the expenses of elementary and secondary school teachers to include early childhood educators.
[Detail][Text][Discuss]
2021-09-14
To House Ways And Means Committee
USSB2748Intro
25%
Authorizes the Internal Revenue Service to postpone federal tax filing deadlines upon the written request of a governor of a state in which an emergency or disaster has been declared. The bill also extends current mandatory extensions from 60 to 120 ...
[Detail][Text][Discuss]
2021-09-14
To Senate Finance Committee
USSB2714Intro
25%
Provides funds for the administration of the earned income tax credit in Puerto Rico.
[Detail][Text][Discuss]
2021-09-13
To Senate Finance Committee
USSB2715Intro
25%
Modifies rules relating to the constructive ownership of assets in a real estate investment trust.
[Detail][Text][Discuss]
2021-09-13
To Senate Finance Committee
USSB2721Intro
25%
A bill to require the Internal Revenue Service to issue a report on the tax gap, to establish a fellowship program within the Internal Revenue Service to recruit mid-career tax professionals to create and participate in an audit task force, and for o...
[Detail][Text][Discuss]
2021-09-13
To Senate Finance Committee
USHB5205Intro
25%
Extends through 2031 the tax credit for carbon oxide sequestration. It also modifies requirements for direct air capture facilities.
[Detail][Text][Discuss]
2021-09-10
To House Ways And Means Committee
USHB5231Intro
25%
Modifies the tax credit for employer-paid family and medical leave. Specifically, it extends the credit for a five-year period after an employer plan for payment of family and medical leave benefits is established. The bill also provides for an incre...
[Detail][Text][Discuss]
2021-09-10
To House Ways And Means Committee
USHB5219Intro
25%
Requires allocations through 2031 of low-income housing credit amounts for buildings designated to serve certain low-income households (i.e., aggregate household income does not exceed the greater of 30% of area median gross income, or 100% of an amo...
[Detail][Text][Discuss]
2021-09-10
To House Ways And Means Committee
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
USHB5214Intro
25%
Allows expenditures from health savings accounts and flexible spending and health reimbursement arrangements for dietary supplements (i.e., products, other than tobacco, intended to supplement the diet that bear or contain either vitamins, minerals, ...
[Detail][Text][Discuss]
2021-09-10
To House Ways And Means Committee
USHB5233Intro
25%
Expands the tax credit for nonbusiness energy property to include a credit for home energy audits. The amount of such credit is 30% of the cost of a home energy audit, not to exceed $150. The bill defines home energy audit to mean an inspection and w...
[Detail][Text][Discuss]
2021-09-10
To House Armed Services Committee
USHB5206Intro
25%
To require the Internal Revenue Service to issue a report on the tax gap, to establish a fellowship program within the Internal Revenue Service to recruit mid-career tax professionals to create and participate in an audit task force, and for other pu...
[Detail][Text][Discuss]
2021-09-10
To House Ways And Means Committee
USHB5194Intro
25%
Extends through 2031 the tax credit for carbon oxide sequestration. It also modifies carbon oxide capture requirements.
[Detail][Text][Discuss]
2021-09-07
To House Ways And Means Committee
USHB5179Intro
25%
Extends through 2031 the tax credit for carbon oxide sequestration. It also modifies carbon oxide capture requirements and sets forth a special rule for determining the applicable dollar amount for the deduction of costs relating to direct air captur...
[Detail][Text][Discuss]
2021-09-07
To House Ways And Means Committee
USHB5192Intro
25%
Allows a new tax credit for the production of qualified clean hydrogen. The bill defines qualified clean hydrogen as hydrogen produced through a process that, as compared to hydrogen produced by steam-methane reforming, achieves a percentage reductio...
[Detail][Text][Discuss]
2021-09-07
To House Ways And Means Committee
USHB5188Intro
25%
Extends the new energy efficient home credit through 2031 and revises requirements for the credit, including increasing the credit amount and modifying energy savings requirements.
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2021-09-07
To House Ways And Means Committee
USHB5187Intro
25%
Extends the nonbusiness energy property tax credit through 2031 and increases the credit percentage from 10% to 30% for qualified energy efficiency improvements. The bill also imposes a $1,200 annual limitation on the credit and limits for windows an...
[Detail][Text][Discuss]
2021-09-07
To House Ways And Means Committee
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