US Congress Subject | Taxation

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USHB675IntroEmpowering Parents to Invest in Choice Act of 2017 This bill amends the Internal Revenue Code to allow the payment of qualified elementary and secondary education expenses from a tax-exempt qualified tuition program (known as a 529 plan). (Currently,...
[Detail][Text][Discuss]
2017-01-24
To House Ways And Means Committee
USSB201IntroProtection of Military Airfields from Wind Turbine Encroachment Act This bill amends the Internal Revenue Code to make new wind facilities located near certain military installations ineligible for the tax credits for: (1) electricity produced from r...
[Detail][Text][Discuss]
2017-01-24
To Senate Finance Committee
USSB230IntroCapitalizing on American Methane Act of 2017 This bill amends the Internal Revenue Code to: (1) include in the tax credit for investment in a qualifying gasification project any qualified methane conversion technology, and (2) allow an alternative fu...
[Detail][Text][Discuss]
2017-01-24
To Senate Finance Committee
USHB636IntroFairness in Taxation Act of 2017 This bill amends the Internal Revenue Code to: (1) increase individual income tax rates for taxpayers whose taxable income exceeds $1 million, and (2) provide for an adjustment in the capital gains tax of taxpayers wh...
[Detail][Text][Discuss]
2017-01-24
To House Ways And Means Committee
USHB615IntroStudent Loan Repayment Act of 2017 This bill amends the Internal Revenue Code to allow a work opportunity tax credit for employers who hire a qualified student loan repayer. A "qualified student loan repayer" is any individual who is certified by the...
[Detail][Text][Discuss]
2017-01-23
To House Ways And Means Committee
USHB605IntroVolunteer Income Tax Assistance (VITA) Act This bill directs the Internal Revenue Service (IRS) to establish a Community Volunteer Income Tax Assistance Matching Grant Program (VITA grant program) for the development, expansion, or continuation of vo...
[Detail][Text][Discuss]
2017-01-23
To House Ways And Means Committee
USSB193IntroVolunteer Income Tax Assistance (VITA) Act This bill directs the Internal Revenue Service (IRS) to establish a Community Volunteer Income Tax Assistance Matching Grant Program (VITA grant program) for the development, expansion, or continuation of vo...
[Detail][Text][Discuss]
2017-01-23
To Senate Finance Committee
USHB63IntroHERO Transition from Battlespace to Workplace Act of 2017 Helping to Encourage Real Opportunity for Veterans Transitioning from Battlespace to Workplace Act of 2017 This bill amends the Internal Revenue Code to allow employers a business-related tax ...
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2017-01-19
To House Subcommittee on Economic Opportunity Committee
USSB156IntroA bill to require the Secretary of the Treasury to implement security measures in the electronic tax return filing process to prevent tax refund fraud from being perpetrated with electronic identity theft. This bill directs the Internal Revenue Servi...
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2017-01-17
To Senate Finance Committee
USSB148IntroEducational Opportunities Act This bill amends the Internal Revenue Code to allow individual taxpayers a tax credit for charitable contributions to a scholarship granting organization. The bill allows a maximum credit amount of $4,500 ($2,250 for a m...
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2017-01-17
To Senate Finance Committee
USSB157IntroSeniors' Tax Simplification Act of 2017 This bill directs the Internal Revenue Service to make available to taxpayers who have turned age 65 at the close of the taxable year a new federal income tax Form 1040SR (similar to the existing Form 1040EZ). ...
[Detail][Text][Discuss]
2017-01-17
To Senate Finance Committee
USHB173IntroMiddle Class Health Benefits Tax Repeal Act of 2017 This bill amends the Internal Revenue Code to repeal, beginning with taxable years beginning after December 31, 2017, the excise tax on employer-sponsored health care coverage for which there is an ...
[Detail][Text][Discuss]
2017-01-13
To House Subcommittee on Health Committee
USHB176IntroNew IDEA Act New Illegal Deduction Elimination Act This bill amends the Internal Revenue Code to deny a tax deduction for wages and benefits paid to or on behalf of an unauthorized alien. The bill also extends to six years the period for assessing an...
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2017-01-13
To House Subcommittee on Immigration And Border Security Committee
USHB516IntroTax Benefit for Homeownership Clarification Act This bill amends the Internal Revenue Code to reduce the limitation on the mortgage interest deduction for the acquisition indebtedness of certain taxpayers. (Acquisition indebtedness is indebtedness th...
[Detail][Text][Discuss]
2017-01-13
To House Ways And Means Committee
USHB562IntroObamacare Regressive Tax Relief Act This bill amends the Internal Revenue Code to reduce the penalties for individuals who fail to maintain the minimum essential health insurance coverage required by the Patient Protection and Affordable Care Act.
[Detail][Text][Discuss]
2017-01-13
To House Ways And Means Committee
USHB533IntroCorporate Rate Equality and Trade Empowerment Jobs Act of 2017 Create Jobs Act This bill amends the Internal Revenue Code to lower the rate of tax on the taxable income of corporations to the greater of: (1) 10%, or (2) the rate that is 5% below the ...
[Detail][Text][Discuss]
2017-01-13
To House Ways And Means Committee
USHB563IntroUnaffordable Care Act This bill amends the Internal Revenue Code to exempt from the requirement to maintain minimum essential health coverage an individual who: (1) resides in a location with fewer than two qualified health plans offered through an e...
[Detail][Text][Discuss]
2017-01-13
To House Ways And Means Committee
USHB531IntroS-Corp Access to Crowdfunding Act This bill amends the Internal Revenue Code, with respect to the taxation of S corporations, to exclude from the 100 shareholder limitation for such corporations individuals who acquired shares in an S corporation thr...
[Detail][Text][Discuss]
2017-01-13
To House Ways And Means Committee
USHB521IntroProtection from Insurance Exchange Monopolies Act This bill amends the Internal Revenue Code to exempt from the requirement to maintain minimum essential health coverage any individual residing in a county with fewer than two health insurance issuers...
[Detail][Text][Discuss]
2017-01-13
To House Ways And Means Committee
USHB529Intro529 and ABLE Account Improvement Act of 2017 This bill amends the Internal Revenue Code to modify the tax treatment of qualified tuition programs (known as 529 plans) and ABLE accounts. (Tax-favored ABLE [Achieving a Better Life Experience] accounts ...
[Detail][Text][Discuss]
2017-01-13
To House Ways And Means Committee
USHJR21IntroProposing an amendment to the Constitution of the United States to limit Congress' power to impose a tax on a failure to purchase goods or services. This joint resolution proposes a constitutional amendment to prohibit Congress from making any law th...
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2017-01-12
To House Subcommittee on the Constitution And Civil Justice Committee
USHB480IntroStudent Loan Opportunity Act of 2017 This bill amends the Internal Revenue Code, with respect to tax-exempt private activity bond financing, to: (1) eliminate a provision that restricts nonprofit scholarship funding corporations that acquire student ...
[Detail][Text][Discuss]
2017-01-12
To House Ways And Means Committee
USSB122IntroMortgage Debt Tax Relief Act This bill amends the Internal Revenue Code to extend through 2018 the exclusion from gross income of income attributable to the discharge of indebtedness on a principal residence.
[Detail][Text][Discuss]
2017-01-12
To Senate Finance Committee
USSB144IntroPromise Zone Job Creation Act of 2017 This bill amends the Internal Revenue Code to direct the Departments of Housing and Urban Development and Agriculture, acting jointly, to designate, before January 1, 2019, not more than 40 areas as Promise Zones...
[Detail][Text][Discuss]
2017-01-12
To Senate Finance Committee
USSB108IntroMedical Device Access and Innovation Protection Act This bill amends the Internal Revenue Code to repeal the excise tax on the sale of a medical device by the manufacturer, producer, or importer.
[Detail][Text][Discuss]
2017-01-12
To Senate Finance Committee
USHB488IntroMilitary Spouse Job Continuity Act of 2017 This bill amends the Internal Revenue Code to allow the spouse of a member of the Armed Forces (military spouse) who moves with such member to another state under a permanent change of station order a tax cr...
[Detail][Text][Discuss]
2017-01-12
To House Ways And Means Committee
USHB500IntroAndrew P. Carpenter Tax Act Tax Relief for our Nation's Heroes Act This bill amends the Internal Revenue Code to exclude from gross income any amount attributable to the discharge of student loan indebtedness of a veteran who served on active duty an...
[Detail][Text][Discuss]
2017-01-12
To House Ways And Means Committee
USSB142IntroCommunity Economic Assistance Act of 2017 This bill amends the Internal Revenue Code to provide for the establishment of community economic assistance zones that are eligible for certain tax deductions and credits. A zone must be nominated by the gov...
[Detail][Text][Discuss]
2017-01-12
To Senate Finance Committee
USSB143IntroMilitary Spouse Job Continuity Act of 2017 This bill amends the Internal Revenue Code to allow the spouse of a member of the Armed Forces (military spouse) who moves with such member to another state under a permanent change of station order a tax cr...
[Detail][Text][Discuss]
2017-01-12
To Senate Finance Committee
USHB35IntroHealth Savings Act of 2017 This bill amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: (1) allow an additional tax deduction for amounts paid to the HSA of a taxpayer's child or grandchild; (2) allow a rollover of ...
[Detail][Text][Discuss]
2017-01-12
To House Subcommittee on Regulatory Reform, Commercial And Antitrust Law Committee
USHB451IntroPermanently Repeal the Estate Tax Act of 2017 This bill amends the Internal Revenue Code to repeal the federal estate tax, effective for estates of decedents dying after December 31, 2016.
[Detail][Text][Discuss]
2017-01-11
To House Ways And Means Committee
USHB439IntroStolen Identity Refund Fraud Prevention Act of 2017 7 This bill amends the Internal Revenue Code to require the Department of the Treasury and the Internal Revenue Service (IRS) to take several actions to prevent and respond to tax-related identity t...
[Detail][Text][Discuss]
2017-01-11
To House Ways And Means Committee
USHB448IntroWater Conservation Rebate Tax Parity Act This bill amends the Internal Revenue Code to expand the tax exclusion for energy conservation subsidies provided by public utilities to exclude from gross income subsidies provided (directly or indirectly): (...
[Detail][Text][Discuss]
2017-01-11
To House Ways And Means Committee
USHB432IntroSmall Business Tax Credit Accessibility Act This bill amends the Internal Revenue Code, with respect to the small employer health care insurance tax credit, to: (1) revise the definition of "eligible small employer" to mean an employer with not more ...
[Detail][Text][Discuss]
2017-01-11
To House Ways And Means Committee
USHB407IntroTax Free Health Insurance Act of 2017 This bill amends the Internal Revenue Code to allow an individual taxpayer a deduction from gross income of insurance premiums paid for the health care coverage of the taxpayer and the taxpayer's spouse and depen...
[Detail][Text][Discuss]
2017-01-10
To House Ways And Means Committee
USSB85IntroRestoring Access to Medication Act of 2017 This bill repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accoun...
[Detail][Text][Discuss]
2017-01-10
To Senate Finance Committee
USHB405IntroCORE Act Creating Opportunities for Rural Economies Act This bill amends the Internal Revenue Code to require at least 5% of the new markets tax credit limitation to be allocated to community development entities in connection with certain investment...
[Detail][Text][Discuss]
2017-01-10
To House Ways And Means Committee
USHB394IntroRestoring Access to Medication Act of 2017 This bill repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accoun...
[Detail][Text][Discuss]
2017-01-10
To House Ways And Means Committee
USSB76IntroCORE Act Creating Opportunities for Rural Economies Act This bill amends the Internal Revenue Code to require at least 5% of the new markets tax credit limitation to be allocated to community development entities in connection with certain investment...
[Detail][Text][Discuss]
2017-01-10
To Senate Finance Committee
USHB408IntroAmerican Future Healthcare Act of 2017 This bill amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: repeal the requirement that an individual making a tax deductible contribution to an HSA be covered by a high deduc...
[Detail][Text][Discuss]
2017-01-10
To House Ways And Means Committee
USSB82IntroStop Subsidizing Multimillion Dollar Corporate Bonuses Act This bill amends the Internal Revenue Code, with respect to the $1 million limitation on the deductibility of employee compensation, to: (1) extend such limitation to any individual who is a ...
[Detail][Text][Discuss]
2017-01-10
To Senate Finance Committee
USHB399IntroStop Subsidizing Multimillion Dollar Corporate Bonuses Act This bill amends the Internal Revenue Code, with respect to the $1 million limitation on the deductibility of employee compensation, to: (1) extend such limitation to any individual who is a ...
[Detail][Text][Discuss]
2017-01-10
To House Ways And Means Committee
USHB419IntroPromote Workforce Development for the Advancement of Manufacturers Act of 2017 This bill amends the Internal Revenue Code to allow manufacturing employers located in the United States a business-related tax credit for the manufacturing training expen...
[Detail][Text][Discuss]
2017-01-10
To House Ways And Means Committee
USHB420IntroPromote Startups Act of 2017 This bill amends the Internal Revenue Code to increase the maximum tax deduction for business start-up expenditures from $5,000 to $15,000 and to increase the deduction for the organizational expenditures of corporations ...
[Detail][Text][Discuss]
2017-01-10
To House Ways And Means Committee
USSB59IntroHearing Protection Act of 2017 This bill amends the Internal Revenue Code to: (1) eliminate the $200 transfer tax on firearm silencers, and (2) treat any person who acquires or possesses a firearm silencer as meeting any registration or licensing req...
[Detail][Text][Discuss]
2017-01-09
To Senate Finance Committee
USSB58IntroMiddle Class Health Benefits Tax Repeal Act of 2017 This bill amends the Internal Revenue Code to repeal, beginning with taxable years beginning after December 31, 2017, the excise tax on employer-sponsored health care coverage for which there is an ...
[Detail][Text][Discuss]
2017-01-09
To Senate Finance Committee
USSB71IntroEmergency Citrus Disease Response Act This bill amends the Internal Revenue Code to allow a full deduction in the current taxable year of the cost of replanting lost or damaged citrus plants. The taxpayer must own an equity interest of at least 50% i...
[Detail][Text][Discuss]
2017-01-09
To Senate Finance Committee
USHB386IntroWorking Parents Tax Relief Act This bill amends the Internal Revenue Code to: (1) increase from $5,000 to $7,500 (adjusted for inflation after 2017) the amount of employer-provided dependent care assistance that an employee may exclude from gross inc...
[Detail][Text][Discuss]
2017-01-09
To House Ways And Means Committee
USHB365IntroPrimary Care Enhancement Act of 2017 This bill amends the Internal Revenue Code to: (1) permit an individual to pay primary care service arrangement costs from a health savings account; and (2) allow an eligible taxpayer enrolled in a high-deductible...
[Detail][Text][Discuss]
2017-01-06
To House Ways And Means Committee
USHB363IntroChild Tax Credit Integrity Preservation Act of 2017 This bill amends the Internal Revenue Code to expand the identification requirement for the child tax credit to require taxpayers to provide a valid identification number (i.e., a Social Security ac...
[Detail][Text][Discuss]
2017-01-06
To House Ways And Means Committee
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