US Congress Subject | Taxation

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USSB1127IntroStop Subsidizing Multimillion Dollar Corporate Bonuses Act 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 current o...
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2015-04-29
To Senate Finance Committee
USSB1129IntroTobacco Tax and Enforcement Reform Act Amends the Internal Revenue Code, with respect to the taxation of tobacco products, to: increase or equalize excise taxes on small cigars, cigarettes, pipe tobacco, roll-your-own tobacco, large cigars, and ...
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2015-04-29
To Senate Finance 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
USHB1089IntroNative American Indian Education Act Directs the Department of Education to pay four-year Native American-serving nontribal institutions of higher education the out-of-state tuition of their Indian students if those schools are required to provide a ...
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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
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
USHB557IntroRetirement Security Act of 2015 Directs the Secretary of the Treasury to: (1) prescribe final regulations to permit employers to participate in multiple employer pension benefit plans, (2) promulgate regulations or other guidance to simplify and cla...
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2015-04-29
To House Subcommittee on Health, Employment, Labor, and Pensions Committee
USHB2103IntroStop Subsidizing Multimillion Dollar Corporate Bonuses Act 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 current o...
[Detail][Text][Discuss]
2015-04-29
To House Ways And Means Committee
USHB2115IntroAmends the Internal Revenue Code, with respect to the tax on nonresident alien individuals, to: (1) make permanent the tax exemption for interest-related dividends and short-term capital gain dividends received from a regulated investment company, an...
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2015-04-29
To House Ways And Means Committee
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
USHB2078IntroKeeping Social Security Solvent Act of 2015 Amends the Internal Revenue Code, with respect to the taxes on employment and self-employment compensation, to repeal the limit on the amount of compensation subject to such taxes (i.e., the contribution a...
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2015-04-28
To House Ways And Means Committee
USHB2050IntroMiddle Class Health Benefits Tax Repeal Act of 2015 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 excess be...
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2015-04-28
To House Ways And Means Committee
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
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.
USHB2002IntroBrownfields Redevelopment Tax Incentive Reauthorization Act of 2015 Amends the Internal Revenue Code to extend through 2019 the election to expense (i.e., deduct in the current taxable year) environmental remediation costs (i.e., costs for the abatem...
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2015-04-23
To House Ways And Means Committee
USHB1928IntroEmpowering Parents to Invest in Choice Act of 2015 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,...
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2015-04-22
To House Ways And Means Committee
USHB1979IntroTaxpayer Economic Hardship Protection Act of 2015 This bill requires the Internal Revenue Service to take certain actions to protect taxpayers in economic hardship from a tax levy, including the adoption of procedures and guidelines that consider th...
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2015-04-22
To House Ways And Means Committee
USHB1970IntroPromote Workforce Development for the Advancement of Manufacturers Act of 2015 Amends the Internal Revenue Code to allow manufacturing employers located in the United States a business-related tax credit for the manufacturing training expenses of the...
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2015-04-22
To House Ways And Means Committee
USHB1913IntroProtecting American Taxpayers from Fraud Act of 2015 This bill directs the Department of the Treasury to develop referral procedures for, and establish a liaison to, tax preparation firms to seek recovery of refunds for taxpayers defrauded by employe...
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2015-04-21
To House Ways And Means Committee
USHB1528IntroEnd Discriminatory State Taxes for Automobile Renters Act of 2015 This bill prohibits a state or locality from levying or collecting a discriminatory tax on the rental of motor vehicles, the business of renting motor vehicles, or motor vehicle rental...
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2015-04-21
To House Subcommittee on Regulatory Reform, Commercial And Antitrust Law Committee
USSB1023IntroAmends the Internal Revenue Code to allow a refundable tax credit for qualified cybersecurity information sharing organization costs (defined as the sum of dues for membership in the organization, personnel participation costs, product and service co...
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2015-04-21
To Senate Finance Committee
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.
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.
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.
USHB1846IntroBridge to Sustainable Infrastructure Act This bill amends the Internal Revenue Code to require an inflation adjustment in calendar years after 2015 to the rates of the excise taxes on petroleum and petroleum products, diesel fuel, alcohol-based fuel,...
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2015-04-17
To House Subcommittee on Highways and Transit 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
USSB1005IntroHealth Coverage Tax Credit Extension Act of 2015 This bill extends the tax credit for health insurance costs of a taxpayer and qualifying family members through 2019. The tax credit for health insurance costs is a refundable tax credit equal to 72.5%...
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2015-04-16
To Senate Finance Committee
USSB981IntroInvest in Transportation Act This bill amends the Internal Revenue Code to allow a domestic corporation to elect to repatriate its overseas income earned prior to 2015 at an effective tax rate of 6.5%. The corporation must complete the repatriation ...
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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
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
USHB1058Engross(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.) Taxpayer Bill of Rights Act of 2015 (Sec. 2) Amends the Internal Revenue Code to require the Internal Revenue Serv...
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2015-04-16
To Senate Finance Committee
USSB987IntroSmall 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...
[Detail][Text][Discuss]
2015-04-16
To Senate Finance Committee
USSB969IntroFederal Public Safety Retirement Fairness Act of 2015 This bill amends the Internal Revenue Code to exempt from the 10% additional tax on early distributions from tax-exempt retirement plans distributions from a thrift savings fund to a qualified law...
[Detail][Text][Discuss]
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
USHB1026Engross(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.) Taxpayer Knowledge of IRS Investigations Act (Sec. 2) Amends the Internal Revenue Code to authorize the Departmen...
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2015-04-16
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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2015-04-16
To Senate Finance Committee
USHB1882IntroHearing Aid Assistance Tax Credit Act 2015 Amends the Internal Revenue Code to allow an income based tax credit of up to $500 in a taxable year for the purchase of a qualified hearing aid that is described in the Code of Federal Regulations, is autho...
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2015-04-16
To House Ways And Means Committee
USHB1104Engross(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.) Fair Treatment for All Gifts Act (Sec. 2) This bill amends the Internal Revenue Code to allow a deduction from the...
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2015-04-16
To Senate Finance Committee
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
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
USHB1842IntroIndian Health Service Health Professions Tax Fairness Act of 2015 Amends the Internal Revenue Code to exclude from gross income amounts received under the Indian Health Service Loan Repayment Program and the Indian Health Professions Scholarships Pr...
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2015-04-16
To House Ways And Means Committee
USHB1852Intro21st Century Investment Act of 2015 Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research activities; (2) allow an increased 25% tax credit rate for research expenses incurred in the United States; and (3) inc...
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2015-04-16
To House Ways And Means Committee
USSB942IntroFair Treatment for All Gifts 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, agricultur...
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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
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...
[Detail][Text][Discuss]
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
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
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
USHB1801IntroPromoting Financial Literacy and Economic Opportunity Act of 2015 This bill amends the Internal Revenue Code to allow up to 20 for-profit organizations in any taxable year a business-related tax credit for 50% of the amount paid or incurred to carry ...
[Detail][Text][Discuss]
2015-04-15
To House Ways And Means Committee
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