US Congress Subject | Taxation

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USHB1298IntroNo Amnesty Tax Refunds for Illegals Act Amends the Internal Revenue Code to deny the earned income tax credit to a taxpayer to whom a social security number was issued after the close of the taxable year for which such credit is being claimed, unles...
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2015-03-04
To House Ways And Means Committee
USHB1286IntroChild Tax Credit Permanency Act of 2015 This bill amends the Internal Revenue Code, with respect to the child tax credit, to: (1) adjust the earned income threshold for determining the amount of the refundable portion of such credit, and (2) provide...
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2015-03-04
To House Ways And Means Committee
USHB1305IntroIncome Equity Act of 2015 Amends the Internal Revenue Code to: (1) deny employers a tax deduction for payments of excessive compensation to any full-time employee (i.e., compensation for services exceeding the greater of 25 times the median compensat...
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2015-03-04
To House Ways And Means Committee
USSB661IntroHelping Working Families Afford Child Care Act Amends the Internal Revenue Code, with respect to the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent, to: (1) increase to $110,000, the adjusted gross income...
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2015-03-04
To Senate Finance Committee
USHB1249IntroNo Free Rides Act Amends the Internal Revenue Code to deny the earned income tax credit to any taxpayer whose identifying social security number was issued pursuant to a work authorization obtained under any program not specifically established by l...
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2015-03-04
To House Ways And Means Committee
USSB641IntroMilitary Reserve Small Business Jobs Act of 2015 Amends the Internal Revenue Code to extend through 2019 the tax credit for differential wage payments made by a small business employer on behalf of employees who are active duty members of the unifor...
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2015-03-03
To Senate Finance Committee
USSB637IntroShort Line Railroad Rehabilitation and Investment Act of 2015 Amends the Internal Revenue Code, with respect to the tax credit for railroad track maintenance, to: (1) expand the types of maintenance expenditures eligible for such credit, and (2) exte...
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2015-03-03
To Senate Finance Committee
USHB1218IntroPersonal Health Investment Today Act or the PHIT Act 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 expenses. Defines "qualif...
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2015-03-03
To House Ways And Means Committee
USHB1223IntroThis bill amends the Internal Revenue Code to deny the earned income tax credit to a taxpayer to whom a social security number was issued after the close of the taxable year for which the credit is being claimed, unless such taxpayer can demonstrate ...
[Detail][Text][Discuss]
2015-03-03
To House Ways And Means Committee
USHB1206IntroNo Hires for the Delinquent IRS Act This bill prohibits any federal officer or employer from extending an offer of employment in the Internal Revenue Service (IRS) to any individual until the IRS publicly issues a written certification that the IRS ...
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2015-03-02
To House Ways And Means Committee
USHB1185IntroResponsible Additions and Increases to Sustain Employee Health Benefits Act of 2015 This bill amends the Internal Revenue Code, with respect to the tax exclusion for distributions from health flexible spending arrangements, to: (1) increase to $5,000...
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2015-02-27
To House Ways And Means Committee
USSB608IntroMortgage Forgiveness Tax Relief Act Amends the Internal Revenue Code, as amended by the Tax Increase Prevention Act of 2014, to extend the exclusion from gross income of income attributable to the discharge of indebtedness on a principal residence ...
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2015-02-27
To Senate Finance Committee
USSB609IntroVolunteer 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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2015-02-27
To Senate Finance Committee
USHB1182IntroThis bill amends the Internal Revenue Code to deny the earned income tax credit to aliens who have been granted employment authorization under a program of temporary deportation relief that has not been specifically established by law.
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2015-02-27
To House Ways And Means Committee
USSB616IntroVolunteer 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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2015-02-27
To Senate Finance Committee
USHB1169IntroHealth Savings Account Act This bill amends the Internal Revenue Code to increase the maximum amount that an individual participating in a health savings account may contribute to such an account to match the amount of the deductible and out-of-pock...
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2015-02-27
To House Ways And Means Committee
USHB1172IntroDistillery Excise Tax Reform Act of 2015 Amends the Internal Revenue Code to allow a reduction (from $13.50 to $2.70 on each proof gallon produced in the United States) in the excise tax on distilled spirits for domestic distillers who produce not mo...
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2015-02-27
To House Ways And Means Committee
USHB1100IntroMilitary Spouse Job Continuity Act of 2015 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 credit for ...
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2015-02-26
To House Ways And Means Committee
USHB1145IntroBiomass Thermal Utilization Act of 2015 or the BTU Act of 2015 Amends the Internal Revenue Code to include 30% of qualified biomass fuel property expenditures made in taxable years beginning before 2021 in the residential energy efficient property ta...
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2015-02-26
To House Ways And Means Committee
USHCR19IntroExpresses the sense of Congress that the tax exemption of fraternal benefit societies continues to generate significant returns to society and that the work of such societies should continue to be promoted.
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2015-02-26
To House Ways And Means Committee
USHB1143IntroThis bill extends through December 31, 2019, the eligibility of Pension Benefit Guaranty Corporation pension recipients for the health care tax credit.
[Detail][Text][Discuss]
2015-02-26
To House Ways And Means Committee
USHB1108IntroSports Bets Collection Tax Correction Act Amends the Internal Revenue Code to prohibit the imposition of a tax on any wager on a sporting event if that wager is authorized under the law of the state in which it is accepted.
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2015-02-26
To House Ways And Means Committee
USSB591IntroNew Markets Tax Credit Extension Act of 2015 Amends the Internal Revenue Code to: (1) make permanent the new markets tax credit, (2) provide for an inflation adjustment to the limitation amount for such credit after 2014, and (3) allow an offset agai...
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2015-02-26
To Senate Finance Committee
USHB1142IntroAmends the Internal Revenue Code, with respect to the low-income housing tax credit, to make permanent the minimum 9% credit rate for new buildings that are not federally-subsidized and to establish a minimum 4% credit rate for existing buildings tha...
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2015-02-26
To House Ways And Means Committee
USHB1125IntroStart Saving Sooner Act of 2015 Amends the Internal Revenue Code to establish a tax-exempt individual retirement account for taxpayers under age 18, to be known as a young savers account. Treats such accounts as Roth individual retirement accounts f...
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2015-02-26
To House Ways And Means Committee
USHB1059IntroProtecting Taxpayers from Intrusive IRS Requests Act Prohibits the Internal Revenue Service (IRS) from asking any taxpayer any question regarding religious, political, or social beliefs. Expresses the sense of Congress that: (1) any exceptions to su...
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2015-02-25
To House Ways And Means Committee
USSB574IntroLeveraging and Energizing America's Apprenticeship Programs Act or the LEAP Act Amends the Internal Revenue Code to allow employers a business-related tax credit of $1,500 for hiring an apprentice who has not attained age 25 at the close of the taxab...
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2015-02-25
To Senate Finance Committee
USHB879IntroAx the Tax on Middle Class Americans' Health Plans Act This bill repeals, effective for taxable years beginning after 2017, the excise tax on the excess benefit portion of high-cost employer-sponsored health care plans (known as Cadillac plans). The ...
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2015-02-25
Sponsor introductory remarks on measure. (CR H1126)
USHB1040IntroFlat Tax Act Amends the Internal Revenue Code to authorize an individual or a person engaged in business activity to make an irrevocable election to be subject to a flat tax (in lieu of the existing income tax provisions) of 19% for the first two ye...
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2015-02-24
To House Rules Committee
USSB536IntroIndian 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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2015-02-24
To Senate Finance Committee
USSB537IntroCompetitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2015 or the COMPETE Act of 2015 Amends the Internal Revenue Code, with respect to the tax credit for research expenditures, to: (1) in...
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2015-02-24
To Senate Finance Committee
USHB1046IntroTransit Tax Parity Act of 2015 This bill makes the tax exclusion for employer-provided mass transit benefits equal to the amount of the exclusion for parking benefits (i.e., $175) and makes such exclusion permanent.
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2015-02-24
To House Ways And Means Committee
USHB1014IntroMarijuana Tax Revenue Act of 2015 This bill amends the Internal Revenue Code to impose an excise tax on: (1) the sale of marijuana by producers or importers, and (2) each person who is engaged in a marijuana enterprise. Defines "marijuana enterprise...
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2015-02-20
To House Ways And Means Committee
USHB972IntroManaged Carbon Price Act of 2015 Amends the Internal Revenue Code to require U.S. coal producers, oil refinery operators, first sellers of natural gas, and producers of other greenhouse gas [GHG] emission substances and importers of any GHG emission...
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2015-02-20
To House Subcommittee on Energy and Power Committee
USHB964IntroWorking Parent Support Act of 2015 Amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions a deduction from gross income (above-the-line deduction) for their employment-related expenses incurred in caring...
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2015-02-13
To House Ways And Means Committee
USHB1001IntroEnergy Freedom and Economic Prosperity Act Amends the Internal Revenue Code to repeal: (1) the excise tax credits for alcohol fuel, biodiesel, and alternative fuel mixtures; (2) the tax credits for the purchase of alternative motor vehicles and new ...
[Detail][Text][Discuss]
2015-02-13
To House Ways And Means Committee
USHB990IntroCommuter Parity Act of 2015 Amends the Internal Revenue Code to modify the exclusion from gross income, for income tax purposes, of certain transportation benefits provided by an employer to an employee, including cash reimbursements for such benefi...
[Detail][Text][Discuss]
2015-02-13
To House Ways And Means Committee
USHB1002IntroMortgage Forgiveness Tax Relief Act of 2015 Amends the Internal Revenue Code to extend through 2016 the exclusion from gross income of income attributable to the discharge of indebtedness on a principal residence.
[Detail][Text][Discuss]
2015-02-13
To House Ways And Means Committee
USHB975IntroHealth Freedom for Seniors Act Amends the Internal Revenue Code to allow tax-free transfers of required distributions after age 70 1/2 from an individual retirement account (IRA) and other tax-exempt retirement accounts to a health savings account. ...
[Detail][Text][Discuss]
2015-02-13
To House Ways And Means Committee
USSB470IntroSafeguarding Classrooms Hurt by ObamaCare's Obligatory Levies Amends the Internal Revenue Code to exclude any elementary or secondary school, state or local educational agency, and institution of higher education from the definition of "applicable l...
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2015-02-12
To Senate Finance Committee
USSB505IntroThis bill amends the Internal Revenue Code to extend the tax credit for health insurance coverage costs by extending the eligible coverage month in which a taxpayer and the taxpayer's family members are covered by qualified health insurance to any mo...
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2015-02-12
To Senate Finance Committee
USHB954IntroThis bill temporarily exempts from penalties for failing to purchase and maintain minimum essential health care coverage individuals whose coverage under a plan offered by a qualified nonprofit health insurance issuer receiving funds through the Cons...
[Detail][Text][Discuss]
2015-02-12
To House Ways And Means Committee
USHB961IntroAmends 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, financing, or similar business, as a securities dealer, or in the conduc...
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2015-02-12
To House Ways And Means Committee
USSB446IntroRight 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 and...
[Detail][Text][Discuss]
2015-02-11
To Senate Finance Committee
USHB867IntroAged Distilled Spirits Competitiveness Act Amends the Internal Revenue Code to exclude from determination of the production period for distilled spirits any period allocated to the natural aging process for purposes of determining whether a taxpayer ...
[Detail][Text][Discuss]
2015-02-11
To House Ways And Means Committee
USSB455IntroInnovators Job Creation Act of 2015 Amends the Internal Revenue Code to allow a qualified small business to elect to use a portion of its tax credit for increasing research expenditures as an offset against its payroll tax liability under the Federal...
[Detail][Text][Discuss]
2015-02-11
To Senate Finance Committee
USHB869IntroAmends the Internal Revenue Code to expand the special rule for the exclusion from gross income of amounts received by an employee from a governmental accident or health plan to include amounts paid from plans established by or on behalf of a state o...
[Detail][Text][Discuss]
2015-02-11
To House Ways And Means Committee
USSB450IntroTobacco Tax Equity Act of 2015 Amends the Internal Revenue Code, with respect to the excise tax on tobacco products, to tax pipe tobacco, smokeless tobacco products, and large cigars at the same level as cigarettes. Revises the definition of "tobacco...
[Detail][Text][Discuss]
2015-02-11
To Senate Finance Committee
USHB898IntroEnergy Production Fairness Act This bill equalizes the excise tax on liquefied petroleum gas and liquefied natural gas by establishing a rate of 18.3 cents per energy equivalent of a gallon of gasoline for liquefied petroleum gas and 24.3 cents per ...
[Detail][Text][Discuss]
2015-02-11
To House Ways And Means Committee
USHB905IntroLNG Excise Tax Equalization Act of 2015 Amends the Internal Revenue Code to adjust the excise tax on liquefied natural gas to 24.3 cents per energy equivalent of a gallon of diesel.
[Detail][Text][Discuss]
2015-02-11
To House Ways And Means Committee
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