US Congress Subject | Taxation

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USSB1578IntroTaxpayer Bill of Rights Enhancement Act of 2015 Amends the Internal Revenue Code, with respect to provisions affecting taxpayer rights, to: direct the Internal Revenue Service (IRS) to ensure that its employees are familiar with and act in accord ...
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2015-06-16
To Senate Finance Committee
USHB2783IntroSuperfund Polluter Pays Act Amends the Internal Revenue Code to reinstate and extend through December 31, 2020, the Hazardous Substance Superfund financing rate and the corporate environmental income tax.
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2015-06-15
To House Ways And Means Committee
USHB2771IntroGroup Term Life Insurance Increase Act of 2015 This bill amends the Internal Revenue Code to increase the limit on the amount of employer-provided group term life insurance that an employee may exclude from his or her gross income for income tax purp...
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2015-06-15
To House Ways And Means Committee
USHB2754IntroAmends the Internal Revenue Code to repeal the termination date for the work opportunity tax credit, thus making such credit permanent.
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2015-06-12
To House Ways And Means Committee
USHB2746IntroStrengthening Homes and Eliminating Liabilities Through Encouraging Readiness Act or the SHELTER Act Amends the Internal Revenue Code to allow individual and business taxpayers a tax credit for 25% of their qualified hurricane and tornado mitigation ...
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2015-06-12
To House Ways And Means Committee
USHB2752IntroVolunteer Responder Incentive Protection Act of 2015 Amends Internal Revenue Code, with respect to the tax exclusion for benefits paid to volunteer firefighters and emergency medical providers by states and local governments, to: (1) increase the am...
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2015-06-12
To House Ways And Means Committee
USSB1562IntroCraft Beverage Modernization and Tax Reform Act of 2015 Amends the Internal Revenue Code to: allow taxpayers who are liable for not more than $50,000 per year in excise taxes on distilled spirits, wine, or beer to file and pay such taxes quarterly ...
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2015-06-11
To Senate Finance Committee
USSB1548IntroAmerican Opportunity Carbon Fee Act of 2015 Amends the Internal Revenue Code to impose fees on: (1) fossil fuel products producing carbon dioxide emissions, including coal, petroleum products, and natural gas; (2) fluorinated greenhouse gases; (3) em...
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2015-06-10
To Senate Finance Committee
USHB235Engross(This measure has not been amended since it was introduced. The summary of that version is repeated here.) Permanent Internet Tax Freedom Act Amends the Internet Tax Freedom Act to make permanent the ban on state and local taxation of Internet access...
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2015-06-10
To Senate Finance Committee
USHB2695IntroSunlight for Unaccountable Non-profits Act or the SUN Act Amends the Internal Revenue Code to require: (1) the annual tax return information for tax-exempt organizations and deferred compensation plans to be made available to the public at no charge ...
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2015-06-09
To House Ways And Means Committee
USHB2698IntroTanning Tax Repeal Act of 2015 Amends the Internal Revenue Code to repeal the 10% excise tax on indoor tanning services.
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2015-06-09
To House Ways And Means Committee
USHB2703IntroRight Start Child Care and Education Act of 2015 Amends the Internal Revenue Code to: (1) increase the rates and maximum allowable amount of the tax credit for employer-provided child care facilities; (2) increase the eligibility threshold amount an...
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2015-06-09
To House Ways And Means Committee
USHB2692IntroReimburse Educators who Pay for Academic Year Supplies Act of 2015 or the REPAY Supplies Act of 2015 This bill amends the Internal Revenue Code to: (1) make permanent the deduction from gross income (above-the-line deduction) for certain expenses of ...
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2015-06-09
To House Ways And Means Committee
USHB2591IntroHomeless Veterans Assistance Fund Act of 2015 Amends the Internal Revenue Code to: (1) establish in the Treasury the Homeless Veterans Assistance Fund; (2) allow individual taxpayers to designate on their tax returns a specified portion (not less th...
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2015-06-05
To House Subcommittee on Health Committee
USSB1516IntroPower Efficiency and Resiliency Act or the POWER Act Amends the Internal Revenue Code to: (1) allow a 30% energy tax credit for combined heat and power system property and increase the capacity limitations for such property, (2) extend until December...
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2015-06-04
To Senate Finance Committee
USSB1515IntroBolstering Our Nation's Deficient Structures Act of 2015 or the BONDS Act Amends the Internal Revenue Code, with respect to build America bonds, to: (1) make permanent the issuance authority for such bonds and the authority for payments to bond iss...
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2015-06-04
To Senate Finance Committee
USHB2676IntroBuild America Bonds Act of 2015 Amends the Internal Revenue Code, with respect to build America bonds, to: (1) make permanent the issuance authority for such bonds and the authority for payments to bond issuers, (2) make phased reductions in the cre...
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2015-06-04
To House Ways And Means Committee
USHB2658IntroProtecting Volunteer Firefighters and Emergency Responders Act This bill amends the Internal Revenue Code to exclude services rendered by bona-fide volunteers providing firefighting and prevention services, emergency medical services, or ambulance s...
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2015-06-04
To House Ways And Means Committee
USHB2535IntroSupporting Emergency Responders Volunteer Efforts Act of 2015 or the SERVE Act of 2015 Amends the Internal Revenue Code to allow an individual taxpayer who is a bona fide volunteer of a qualified volunteer emergency response organization a $1,000 r...
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2015-06-04
To House Subcommittee on Health Committee
USHB2657IntroPower Efficiency and Resiliency Act or the POWER Act Amends the Internal Revenue Code to: (1) allow a 30% energy tax credit for combined heat and power system property and increase the capacity limitations for such property, (2) extend until December...
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2015-06-04
To House Ways And Means Committee
USSB1521IntroCharity Care Expansion Act of 2015 Amends the Internal Revenue Code to allow a physician a tax deduction equal to the amount such physician would have otherwise charged for charity medical care provided on a volunteer or pro bono basis through a pre...
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2015-06-04
To Senate Finance Committee
USSB1517IntroVOW to Hire Heroes Extension Act of 2015 Amends the Internal Revenue Code to: (1) extend through 2018 the work opportunity tax credit for hiring a qualified veteran (defined as an unemployed veteran who is certified as being a member of a family rece...
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2015-06-04
To Senate Finance Committee
USHB2640IntroConsumer Debt Forgiveness Tax Relief Act of 2015 Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, income that is imputed to the discharge of qualified consumer indebtedness. Defines "qualified consumer indebtedn...
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2015-06-03
To House Ways And Means Committee
USHB2626IntroAmends the Internal Revenue Code to allow an Indian tribal government to be a shareholder of an S corporation.
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2015-06-03
To House Ways And Means Committee
USHB2628IntroTax Exemptions for American Medalists Act of 2015 or the TEAM Act Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of any medal or prize money received on account of competition in the Olympic Games.
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2015-06-03
To House Ways And Means Committee
USHB2619IntroPatriot Employer Tax Credit Act Amends the Internal Revenue Code to allow a Patriot employer a business-related tax credit for up to 10% of the first $15,000 of wages paid to any employee in a taxable year. Sets forth criteria for designation as a P...
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2015-06-02
To House Ways And Means Committee
USSB1486IntroPatriot Employer Tax Credit Act Amends the Internal Revenue Code to allow a Patriot employer a business-related tax credit for up to 10% of the first $15,000 of wages paid to any employee in a taxable year. Sets forth criteria for designation as a P...
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2015-06-02
To Senate Finance Committee
USHB2608IntroManufacturing Reinvestment Account Act of 2015 Amends the Internal Revenue Code to establish tax-exempt manufacturing reinvestment accounts (MRAs) for taxpayers engaged in a manufacturing business. Allows such manufacturers to make tax deductible ca...
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2015-06-02
To House Ways And Means Committee
USHB606Pass(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
Became Public Law No: 114-14.
USSB1459IntroCider Investment and Development through Excise Tax Reduction (CIDER) Act Amends the Internal Revenue to revise the definition of "hard cider," for purposes of the excise tax on distilled spirits, wines, and beer, to mean a wine: (1) containing not ...
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2015-05-22
To Senate Finance Committee
USHB2572IntroWounded Warrior Tax Equity Act of 2015 This bill amends the Internal Revenue Code to prevent any suspension of the tax collection period after assessment for taxpayers who are members of the Armed Forces due to a continuous hospitalization for comba...
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2015-05-22
To House Ways And Means Committee
USSB1412IntroHousing for Homeless Students Act of 2015 This bill amends the Internal Revenue Code to qualify low-income building units that provide housing for homeless students and veterans who are full-time students for the low-income housing tax credit. To qua...
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2015-05-21
To Senate Finance Committee
USHB2431IntroOn-the-Job Training Tax Credit Act of 2015 Amends the Internal Revenue Code to allow employers who employ not more than 500 full-time employees during the taxable year an on-the-job training tax credit equal to the lesser of: 50% of the job training...
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2015-05-21
Sponsor introductory remarks on measure. (CR H3544)
USSB1413IntroHigher Education Tax Benefit Compliance Improvement Act This bill amends the Internal Revenue Code to: (1) exempt an institution of higher education from tax penalties for failure to provide the tax identification number (TIN) of a person who claims ...
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2015-05-21
To Senate Finance Committee
USHB2562IntroThis bill amends the Internal Revenue Code to extend through 2016 the expensing rules for the costs of certain film and television productions.
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2015-05-21
To House Ways And Means Committee
USHB2520IntroDistillery Innovation and Excise Tax Reform Act of 2015 Amends the Internal Revenue Code to reduce the excise tax rate on distilled spirits produced in or imported into the United States from $13.50 to $9.00 per proof gallon and to $2.70 on the firs...
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2015-05-21
To House Ways And Means Committee
USSB1429IntroCharitable Agricultural Research Act This bill amends the Internal Revenue Code to: (1) allow a tax deduction for charitable contributions to agricultural research organizations directly engaged in the continuous active conduct of research in conjunc...
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2015-05-21
To Senate Finance Committee
USHB2514IntroHelping Veterans Save for Health Care Act of 2015 Amends the Internal Revenue Code to provide that a veteran receiving hospital care or medical services for a service-connected disabililty is not disqualified from participating in or contributing to...
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2015-05-21
To House Ways And Means Committee
USSB335Intro(Sec. 2) This section amends the Internal Revenue Code to modify the types of higher education expenses that may be paid from a qualified tuition program (known as a 529 plan) to include expenses for the purchase of computer or peripheral equipment a...
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2015-05-21
Placed on Senate Legislative Calendar under General Orders. Calendar No. 97.
USHB2517IntroPowering American Jobs Act of 2015 Amends the Internal Revenue Code to extend through 2016: (1) the tax credit for nonbusiness energy efficiency improvements, (2) excise tax credits and payments for alternative fuels and biodiesel and renewable diese...
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2015-05-21
To House Ways And Means Committee
USSB1444IntroDistillery Excise Tax Reform Act of 2015 Amends the Internal Revenue Code to reduce to $2.70 per proof gallon the excise tax rate on the first 100,000 proof gallons of distilled spirits that are removed in the calendar year and that have been distil...
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2015-05-21
To Senate Finance Committee
USHB2524IntroSupport Our Start-Ups Act This bill amends the Internal Revenue Code to extend the tax deduction for new business expenditures to organizational expenditures, generally defined as expenditures incident to the creation of a corporation or a partnersh...
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2015-05-21
To House Ways And Means Committee
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.
USSB1399IntroSmall Business Expensing Act of 2015 This bill amends the Internal Revenue Code, with respect to the taxpayer election to expense depreciable business property (section 179 property), to: (1) increase to $1 million the expensing allowance for such p...
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2015-05-20
To Senate Finance Committee
USHB2481IntroDomestic Research Enhancement Act of 2015 Amends the Internal Revenue Code to allow a research tax credit for 35% of in-house research expenses (contracted research expenses), including any research funded by any grant or contract or by another perso...
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2015-05-20
To House Ways And Means Committee
USHB2483IntroIndependent Contractor Tax Fairness and Simplification Act of 2015 Amends the Internal Revenue Code to set forth criteria for classifying a worker as an employee or an independent contractor. Prohibits: (1) any retroactive assessment of employment ...
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2015-05-20
To House Ways And Means Committee
USSB1397IntroITIN Reform Act of 2015 Amends the Internal Revenue Code to authorize the Department of the Treasury to issue an individual taxpayer identification number (ITIN) to an individual only if such individual: (1) submits an application for an ITIN in per...
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2015-05-20
To Senate Finance Committee
USHB2478IntroITIN Reform Act of 2015 Amends the Internal Revenue Code to authorize the Department of the Treasury to issue an individual taxpayer identification number (ITIN) to an individual only if such individual: (1) submits an application for an ITIN in per...
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2015-05-20
To House Ways And Means Committee
USHB2486IntroStop Deducting Damages Act of 2015 Amends the Internal Revenue Code to: (1) deny a tax deduction for any amount paid or incurred for compensatory or punitive damages in connection with any judgment in, or settlement of, any action against a governme...
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2015-05-20
To House Ways And Means Committee
USHB2405IntroFacilitating Investments in Local Markets Act or the FILM Act Amends the Internal Revenue Code, with respect to the expensing of the costs of qualified film and television productions, to: (1) extend through 2016 provisions allowing such expensing, a...
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2015-05-19
To House Ways And Means Committee
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