US Congress Subject | Taxation

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USHB1314PassEnsuring Tax Exempt Organizations the Right to Appeal Act TITLE I--BUDGET ENFORCEMENT (Sec. 101) This bill amends the Balanced Budget and Emergency Deficit Control Act of 1985 to increase the discretionary spending limits for FY2016 and FY2017. The b...
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2015-11-02
Became Public Law No: 114-74.
USHB3861IntroEmployer Participation in Student Loan Assistance Act This bill amends the Internal Revenue Code to extend the tax exclusion for employer-provided educational assistance to include payments of qualified education loans paid to either an employee or a...
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2015-10-29
To House Ways And Means Committee
USSB2218IntroPHIT Act of 2015 Personal Health Investment Today Act of 2015 This bill amends the Internal Revenue Code to allow a medical care tax deduction for up to $1,000 ($2,000 for a joint return or a head of household) of qualified sports and fitness expense...
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2015-10-29
To Senate Finance Committee
USHB3855IntroTaxpayer Receipt Act This bill amends the Internal Revenue Code to require the Department of the Treasury to provide every taxpayer who files an individual income tax return for any taxable year an itemized tax receipt showing: (1) the proportionate ...
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2015-10-28
To House Ways And Means Committee
USHB3856IntroInformation Reporting Simplification Act of 2015 This bill amends the Internal Revenue Code, with respect to penalties for filing erroneous tax returns, to set forth a safe harbor rule for errors on tax information returns and payee statements. If an...
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2015-10-28
To House Ways And Means Committee
USHB3846IntroHistoric Tax Credit Improvement Act of 2015 This bill amends the Internal Revenue Code, with respect to the tax credit for the rehabilitation of buildings and historic structures, to: (1) allow an increased 30% credit, up to $750,000, for projects wi...
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2015-10-28
To House Ways And Means Committee
USHB2510IntroTo amend the Internal Revenue Code of 1986 to modify and make permanent bonus depreciation. (Sec. 1) This bill amends the Internal Revenue Code to make permanent the additional 50% depreciation allowance, known as bonus depreciation, for depreciable ...
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2015-10-28
Placed on the Union Calendar, Calendar No. 240.
USHB3623IntroFairness and Opportunities for Married Households With Student Loans Act This bill amends the Internal Revenue Code to increase to $5,000 the tax deduction for interest on education loans for married couples filing a joint tax return.
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2015-10-27
Sponsor introductory remarks on measure. (CR H7197)
USHR494IntroImpeaching John Andrew Koskinen, Commissioner of the Internal Revenue Service, for high crimes and misdemeanors. Impeaches John Andrew Koskinen, Commissioner of the Internal Revenue Service, for high crimes and misdemeanors and sets forth the article...
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2015-10-27
To House Judiciary Committee
USHB3822IntroStudent Loan Opportunity Act of 2015 This bill amends the Internal Revenue Code, with respect to tax-exempt private activity bond financing, to: (1) eliminate the restriction on nonprofit corporations that acquire student loan notes to notes incurred...
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2015-10-23
To House Ways And Means Committee
USHB765IntroRestaurant and Retail Jobs and Growth Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code to make permanent the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail impr...
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2015-10-23
Placed on the Union Calendar, Calendar No. 232.
USHB961IntroPermanent Active Financing Exception Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code to make permanent the subpart F foreign personal holding company income exemption for income that is derived in the active conduct of a banking, fina...
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2015-10-23
Placed on the Union Calendar, Calendar No. 233.
USHB1430IntroPermanent CFC Look-Through Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a relate...
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2015-10-23
Placed on the Union Calendar, Calendar No. 235.
USHB2940IntroEducator Tax Relief Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code, with respect to the tax deduction for the expenses of elementary and secondary school teachers, to: (1) allow an inflation adjustment to the amount of such deduction...
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2015-10-23
Placed on the Union Calendar, Calendar No. 236.
USSB2202IntroAgriculture Equipment and Machinery Depreciation Act This bill amends the Internal Revenue Code to eliminate the placed-in-service restriction on the depreciation of certain farming business machinery and equipment and to make permanent the five-year...
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2015-10-22
To Senate Finance Committee
USHB3812IntroStop Outsourcing and Create American Jobs Act of 2015 This bill directs the Department of the Treasury to develop and publish a list of countries that are tax havens for corporations. The bill amends the Internal Revenue Code to increase the penaltie...
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2015-10-22
To House Oversight And Government Reform Committee
USSB2203IntroEarned Income Tax Credit and Child Tax Credit Equity for Puerto Rico Act of 2015 This bill amends the Internal Revenue Code to make citizens of Puerto Rico eligible for the federal earned income tax credit and allow them to claim the refundable porti...
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2015-10-22
To Senate Finance Committee
USHB3760IntroOffending Oil Polluters Act
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2015-10-16
To House Ways And Means Committee
USHB3732IntroPhilanthropic Enterprise Act of 2015 This bill amends the Internal Revenue Code to exempt the holdings of a private foundation in any business enterprise that meet specified requirements relating to exclusive ownership, minimum distribution of net op...
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2015-10-09
To House Ways And Means Committee
USHB3733IntroPrioritizing Energy-Efficient Renewables Act of 2015 This bill amends the Internal Revenue Code to: (1) make permanent the tax credit for producing electricity from wind, geothermal and solar energy, hydropower, and marine and hydrokinetic renewable ...
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2015-10-09
To House Ways And Means Committee
USSB2178IntroTimber Revitalization and Economic Enhancement Act of 2015 This bill amends the Internal Revenue Code, with respect to the reduced tax rate on the net timber gains of corporations, to: (1) adjust the formula for calculating such rate, and (2) make su...
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2015-10-08
To Senate Finance Committee
USHB3701Intro1099 Filing Simplification Act This bill directs the Internal Revenue Service (IRS) to provide taxpayers with online access to IRS resources and guidance that will allow them to: (1) prepare and file (in batches of not more than 50) Forms 1099, (2) p...
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2015-10-07
To House Ways And Means Committee
USSB2158IntroPTC Elimination Act This bill repeals the tax credit for producing electricity from renewable resources (e.g., wind, biomass, trash, geothermal or solar energy facilities). The bill also expresses the sense of Congress that such credit should be allo...
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2015-10-07
To Senate Finance Committee
USHB3703IntroInvesting in 21st Century Schools Act This bill amends the Internal Revenue Code, with respect to qualified zone academy bonds, to: (1) extend through 2016 the national limitation amount for such bonds, and (2) reduce from 10% to 5% of bond proceeds ...
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2015-10-07
To House Ways And Means Committee
USSB2154IntroElimination of Double Subsidies for the Hardrock Mining Industry Act of 2015 This bill amends the Internal Revenue Code to disallow the percentage depletion allowance for hardrock mines located on land currently subject to the general mining laws, or...
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2015-10-07
To Senate Finance Committee
USHB3659IntroExchange Inclusion for a Healthy America Act of 2015 This bill allows undocumented aliens to obtain health care coverage by amending: (1) the Internal Revenue Code to eliminate the restriction of the tax credit for health care insurance premium assis...
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2015-10-02
To House Subcommittee on Health Committee
USHB3673IntroTo amend the Internal Revenue Code of 1986 to require the Secretary of the Treasury to mail paper forms to any individual who filed a paper return for the preceding taxable year. This bill amends the Internal Revenue Code to require the Internal Reve...
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2015-10-01
To House Ways And Means Committee
USSB2117IntroA bill to prevent certain discriminatory taxation of natural gas pipeline property. This bill prohibits states, political subdivisions, and any other taxing authority from: (1) assessing natural gas pipeline property at a value that has a higher rati...
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2015-10-01
To Senate Finance Committee
USHB3672IntroEquine Tax Parity Act This bill amends the Internal Revenue Code, with respect to the preferential tax treatment of gains and losses from the sale of depreciable property used in a trade or business, to eliminate "horses" from the definition of "live...
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2015-10-01
To House Ways And Means Committee
USHB3671IntroRace Horse Cost Recovery Act of 2015 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 depreciation to race horses...
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2015-10-01
To House Ways And Means Committee
USSB2124IntroNew Skills for New Jobs Act This bill directs the Department of the Treasury, on a quarterly basis, to make payments to an eligible community college in an amount equal to the aggregate new job tax withholding matches for qualified training provided ...
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2015-10-01
To Senate Finance Committee
USHB2061EngrossEACH Act Equitable Access to Care and Health Act (Sec. 2) This bill amends the Internal Revenue Code to expand the religious conscience exemption under the Patient Protection and Affordable Care Act to exempt individuals who rely solely on a religiou...
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2015-09-29
To Senate Finance Committee
USSB2092IntroA bill to amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. This bill amends the Internal Revenue Code to exempt from the excise tax on transportati...
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2015-09-29
To Senate Finance Committee
USSB2099IntroStudent Loan Relief Act of 2015 This bill authorizes the Department of the Treasury to establish a temporary three-year program to facilitate federal student loan refinancing into the private market, at no cost to the federal government, to ensure pa...
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2015-09-29
To Senate Finance Committee
USHB3622IntroManufacturing Economic Recovery Act of 2015 This bill amends the Internal Revenue Code to allow: (1) a manufacturing recovery tax credit for investment in manufacturing real and tangible personal property used in the United States, including an incre...
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2015-09-28
To House Ways And Means Committee
USSB2075IntroAmerican Worker Health Care Tax Relief Act of 2015 This bill amends the Internal Revenue Code to repeal, for taxable years beginning after December 31, 2017, the excise tax on employer-sponsored health care coverage for which there is an excess benef...
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2015-09-24
To Senate Finance Committee
USHJR61EngrossHire More Heroes Act of 2015 (Sec. 2) This joint resolution amends the Internal Revenue Code to exempt any employee with coverage under a health care program administered by the Department of Defense, including the TRICARE program, or by the Departme...
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2015-09-24
S.Amdt.2687 Amendment SA 2687 proposed by Senator McConnell to Amendment SA 2686. (consideration: CR S6917; text: CR S6917)
USHB3591IntroFire 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 Act; and (2) accelerated depreciation ...
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2015-09-22
To House Ways And Means Committee
USSB2068IntroFire 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 Act; and (2) accelerated depreciation ...
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2015-09-22
To Senate Finance Committee
USHB3575IntroEnd Tax Exemptions for Fetal Tissue Profits Act This bill amends the Internal Revenue Code to deny or revoke the tax-exempt status of 501(c) organizations that are fined for violating the prohibitions against purchasing, soliciting, or accepting huma...
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2015-09-18
To House Ways And Means Committee
USHB3571IntroFuel Cell Tax Extenders Act of 2015 This bill amends the Internal Revenue Code to extend through 2021: the residential energy efficient property tax credit for qualified fuel cell property, the energy tax credit for qualified fuel cell property, the ...
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2015-09-18
To House Ways And Means Committee
USHB3568IntroTaxpayer Identity Protection Act of 2015 This bill amends the Internal Revenue Code to require the statement reporting wages and other tax information to show an identifying number for the employee (current law requires the employee's social security...
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2015-09-18
To House Ways And Means Committee
USHB3570IntroSTEM Education Opportunity Act This bill amends the Internal Revenue Code to allow: (1) individual taxpayers a deduction from gross income for STEM (i.e., science, technology, engineering, and mathematics) higher education expenses; and (2) a busines...
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2015-09-18
To House Ways And Means Committee
USHB3574IntroSmall Business Relief and Job Creation Act This bill amends the Internal Revenue Code to allow small business employers whose gross receipts in the preceding taxable year did not exceed $20 million or who did not employ more than 100 full-time employ...
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2015-09-18
To House Ways And Means Committee
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