US Congress Subject | Taxation

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USHB2014IntroTax Pollution, Not Profits Act This bill amends the Internal Revenue Code to impose an excise tax on certain greenhouse gas emissions. The tax is equal to $30 per metric ton of carbon dioxide or carbon dioxide equivalent in 2018, increasing each subs...
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2017-04-06
To House Education And The Workforce Committee
USHB2060IntroImproved Employment Outcomes for Foster Youth Act of 2017 This bill amends the Internal Revenue Code to expand the Work Opportunity Tax Credit (WOTC) to include the hiring of qualified foster care transition youth. (The WOTC permits employers who hir...
[Detail][Text][Discuss]
2017-04-06
To House Ways And Means Committee
USHB2017IntroRetirement Inflation Protection Act of 2017 This bill amends the Internal Revenue Code to allow the adjusted basis of certain assets (including common stock in a C corporation and tangible property used in a trade or business) to be indexed for infla...
[Detail][Text][Discuss]
2017-04-06
To House Ways And Means Committee
USHB2058IntroCharity Transparency Act of 2017 This bill amends the Internal Revenue Code to require tax-exempt organizations to disclose details regarding employees and board members involved in terror finance activities. An organization applying for tax-exempt s...
[Detail][Text][Discuss]
2017-04-06
To House Ways And Means Committee
USHB2054IntroTo repeal the violation of sovereign nations' laws and privacy matters. This bill amends the Internal Revenue Code, with respect to tax administration requirements for foreign-source income and assets, to repeal: (1) withholding requirements for paym...
[Detail][Text][Discuss]
2017-04-06
To House Ways And Means Committee
USHB2011IntroCarbon Capture Improvement Act of 2017 This bill amends the Internal Revenue Code to authorize the issuance of tax-exempt facility bonds for the financing of qualified carbon dioxide capture facilities. A "qualified carbon dioxide capture facility" i...
[Detail][Text][Discuss]
2017-04-06
To House Ways And Means Committee
USSB885IntroImproved Employment Outcomes for Foster Youth Act of 2017 This bill amends the Internal Revenue Code to expand the Work Opportunity Tax Credit (WOTC) to include the hiring of qualified foster care transition youth. (The WOTC permits employers who hir...
[Detail][Text][Discuss]
2017-04-06
To Senate Finance Committee
USHB2010IntroCO2 Regulatory Certainty Act This bill amends the Internal Revenue Code to revise requirements for the secure geological storage of carbon dioxide for the purpose of the tax credit for carbon dioxide sequestration. The bill establishes a December 31,...
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2017-04-06
To House Ways And Means Committee
USSB869IntroA bill to repeal the violation of sovereign nations' laws and privacy matters. This bill amends the Internal Revenue Code, with respect to tax administration requirements for foreign-source income and assets, to repeal: (1) withholding requirements f...
[Detail][Text][Discuss]
2017-04-06
To Senate Finance Committee
USHB2078IntroJump Start America Act of 2017 This bill amends the Internal Revenue Code, with respect to several corporate and individual income tax policies, to: revise individual income tax rates to establish a 20% rate on taxable income of $1 million or less an...
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2017-04-06
To House Ways And Means Committee
USHB1875IntroHomeless Veterans Assistance Fund Act of 2017 This bill amends the Internal Revenue Code to: (1) establish in the Treasury the Homeless Veterans Assistance Fund to provide services to homeless veterans; (2) allow individual taxpayers to designate on ...
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2017-04-05
To House Subcommittee on Economic Opportunity Committee
USHB1959IntroChild and Dependent Care FSA Enhancement Act This bill amends the Internal Revenue Code to increase to $7,500 the amount of employer-provided dependent care assistance that an employee may exclude from gross income. The bill allows an annual inflatio...
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2017-04-05
To House Ways And Means Committee
USHB1919IntroChild Tax Credit Protection Act of 2017 This bill amends the Internal Revenue Code to expand the identification requirements for the child tax credit to require taxpayers to provide a valid identification number (i.e., a Social Security account numbe...
[Detail][Text][Discuss]
2017-04-05
To House Ways And Means Committee
USHB1931IntroCorporate EXIT Fairness Act Corporate EXpatriates and Inverters Tax Fairness Act This bill amends the Internal Revenue Code to set forth rules governing corporate inversions (i.e., the practice of relocating a domestic corporation's legal domicile to...
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2017-04-05
To House Ways And Means Committee
USHB1932IntroStop Tax Haven Abuse Act This bill authorizes the Department of the Treasury to impose restrictions on foreign jurisdictions or financial institutions to counter money laundering and efforts to significantly impede U.S. tax enforcement. The bill amen...
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2017-04-05
To House Financial Services Committee
USHB1962IntroRetirement Security Preservation Act of 2017 This bill amends the Internal Revenue Code to modify the nondiscrimination requirements for certain defined benefit retirement plans that limit participation or certain features to a closed class, such as ...
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2017-04-05
To House Ways And Means Committee
USHB1947IntroReligious Freedom Peace Tax Fund Act of 2017 This bill directs the Department of the Treasury to establish in the Religious Freedom Peace Tax Fund for the deposit of income, gift, and estate taxes paid by or on behalf of taxpayers: (1) who are design...
[Detail][Text][Discuss]
2017-04-05
To House Ways And Means Committee
USSB852IntroRetirement Security Preservation Act of 2017 This bill amends the Internal Revenue Code to modify the nondiscrimination requirements for certain defined benefit retirement plans that limit participation or certain features to a closed class, such as ...
[Detail][Text][Discuss]
2017-04-05
To Senate Finance Committee
USSB851IntroStop Tax Haven Abuse Act This bill authorizes the Department of the Treasury to impose restrictions on foreign jurisdictions or financial institutions to counter money laundering and efforts to significantly impede U.S. tax enforcement. The bill amen...
[Detail][Text][Discuss]
2017-04-05
To Senate Finance Committee
USHB1938IntroPresident-Elect Release of Tax Return Act of 2017 This bill requires the President-elect to submit a copy of each federal income tax return filed with the Internal Revenue Service (IRS) for the four most recent taxable years to the chairs and ranking...
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2017-04-05
To House Oversight And Government Reform Committee
USSB843IntroCarbon Capture Improvement Act of 2017 This bill amends the Internal Revenue Code to authorize the issuance of tax-exempt facility bonds for the financing of qualified carbon dioxide capture facilities. A "qualified carbon dioxide capture facility" i...
[Detail][Text][Discuss]
2017-04-05
To Senate Finance Committee
USHB1874IntroABLE Age Adjustment Act This bill amends the Internal Revenue Code, with respect to qualified ABLE programs, to increase the age threshold for eligibility for such programs from 26 to 46. (Tax-favored ABLE [Achieving a Better Life Experience] account...
[Detail][Text][Discuss]
2017-04-04
To House Ways And Means Committee
USHB1896IntroABLE to Work Act of 2017 This bill amends the Internal Revenue Code, with respect to ABLE accounts (tax-exempt savings accounts for persons with a disability), to allow: (1) an ABLE account beneficiary to make additional contributions to an ABLE acco...
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2017-04-04
To House Ways And Means Committee
USHB1897IntroABLE Financial Planning Act This bill amends the Internal Revenue Code to allow tax-free rollovers of amounts in qualified tuition programs (529 plans) to qualified ABLE programs. (Tax-favored ABLE [Achieving a Better Life Experience] accounts are de...
[Detail][Text][Discuss]
2017-04-04
To House Ways And Means Committee
USSB817IntroABLE Age Adjustment Act This bill amends the Internal Revenue Code, with respect to qualified ABLE programs, to increase the age threshold for eligibility for such programs from 26 to 46. (Tax-favored ABLE [Achieving a Better Life Experience] account...
[Detail][Text][Discuss]
2017-04-04
To Senate Finance Committee
USSB818IntroABLE to Work Act of 2017 This bill amends the Internal Revenue Code, with respect to ABLE accounts (tax-exempt savings accounts for persons with a disability), to allow: (1) an ABLE account beneficiary to make additional contributions to an ABLE acco...
[Detail][Text][Discuss]
2017-04-04
To Senate Finance Committee
USSB809IntroSimpler Tax Filing Act of 2017 This bill 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 2022. The Department of the Treasury must report to...
[Detail][Text][Discuss]
2017-04-04
To Senate Finance Committee
USSB816IntroABLE Financial Planning Act This bill amends the Internal Revenue Code to allow tax-free rollovers of amounts in qualified tuition programs (529 plans) to qualified ABLE programs. (Tax-favored ABLE [Achieving a Better Life Experience] accounts are de...
[Detail][Text][Discuss]
2017-04-04
To Senate Finance Committee
USSB824IntroClyde-Hirsch-Sowers RESPECT Act Restraining Excessive Seizure of Property through the Exploitation of Civil Asset Forfeiture Tools Act This bill revises the authority and procedures that the Internal Revenue Service (IRS) uses to seize property that ...
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2017-04-04
To Senate Finance Committee
USHB1866IntroStop Animal Fat Tax Credits Act of 2017 This bill amends the Internal Revenue Code to make fuels derived from animal fats ineligible for the tax credits for: (1) biodiesel and renewable diesel, and (2) alternative fuels.
[Detail][Text][Discuss]
2017-04-03
To House Ways And Means Committee
USSB803IntroGovernment Settlement Transparency and Reform Act This bill amends the Internal Revenue Code to expand provisions relating to the nondeductibility of fines and penalties to prohibit a tax deduction for any amount paid or incurred to, or at the direct...
[Detail][Text][Discuss]
2017-04-03
To Senate Finance Committee
USSB805IntroInclusive Prosperity Act of 2017 This bill amends the Internal Revenue Code to: (1) impose an excise tax on the transfer of ownership in certain securities (covered transaction), including any share of stock in a corporation, any partnership or benef...
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2017-04-03
To Senate Finance Committee
USHB1804IntroRace Horse Cost Recovery Act of 2017 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 the three-year recovery per...
[Detail][Text][Discuss]
2017-03-30
To House Ways And Means Committee
USHB1805IntroEquine Tax Parity Act of 2017 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 ...
[Detail][Text][Discuss]
2017-03-30
To House Ways And Means Committee
USHB1810IntroSmall Business Tax Equity Act of 2017 This bill 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...
[Detail][Text][Discuss]
2017-03-30
To House Ways And Means Committee
USHB1806IntroTo amend the Internal Revenue Code of 1986 to allow the expensing of race horses. This bill amends the Internal Revenue Code to allow a taxpayer to elect to expense the cost of any race horse.
[Detail][Text][Discuss]
2017-03-30
To House Ways And Means Committee
USHB1840IntroReinvigorating Antibiotic and Diagnostic Innovation Act of 2017 This bill amends the Internal Revenue Code to allow tax credits for 50% of the clinical testing expenses for: (1) infectious disease products that are intended to treat a serious or life...
[Detail][Text][Discuss]
2017-03-30
To House Ways And Means Committee
USSB777IntroSmall Business Tax Equity Act of 2017 This bill 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...
[Detail][Text][Discuss]
2017-03-30
To Senate Finance Committee
USHB1821IntroDELIVER Act of 2017 Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2017 This bill amends the Internal Revenue Code to increase the standard mileage rate for the tax deduction for the charitable use of a passe...
[Detail][Text][Discuss]
2017-03-30
To House Ways And Means Committee
USHB1830IntroArtist-Museum Partnership Act of 2017 This bill amends the Internal Revenue Code to allow taxpayers who create literary, musical, artistic, scholarly compositions, or similar property a fair market value (determined at the time of contribution) tax d...
[Detail][Text][Discuss]
2017-03-30
To House Ways And Means Committee
USSB796IntroEmployer Participation in Repayment Act of 2017 This bill amends the Internal Revenue Code to expand the tax exclusion for employer-provided educational assistance to include an employer's payments to an employee or lender for the principal or intere...
[Detail][Text][Discuss]
2017-03-30
To Senate Finance Committee
USHB1823IntroMarijuana Revenue and Regulation Act This bill amends the Internal Revenue Code to impose: (1) an excise tax on any marijuana product produced in or imported into the United States, and (2) an occupational tax on marijuana production facilities and e...
[Detail][Text][Discuss]
2017-03-30
To House Ways And Means Committee
USSB776IntroMarijuana Revenue and Regulation Act This bill removes marijuana from the list of controlled substances and establishes requirements for the taxation and regulation of marijuana products. The bill amends the Internal Revenue Code to impose: (1) an ex...
[Detail][Text][Discuss]
2017-03-30
To Senate Finance Committee
USSB797IntroVolunteer Income Tax Assistance Permanence Act of 2017 This bill directs the Internal Revenue Service (IRS) to establish a Community Volunteer Income Tax Assistance Matching Grant Program to provide matching funds for the development, expansion, or c...
[Detail][Text][Discuss]
2017-03-30
To Senate Finance Committee
USSB773IntroModernizing American Manufacturing Bonds Act This bill amends the Internal Revenue Code, with respect to qualified small issue bonds for manufacturing purposes, to expand the definition of "manufacturing facility" to include a facility that: (1) is u...
[Detail][Text][Discuss]
2017-03-29
To Senate Finance Committee
USHB1780IntroSenior Accessible Housing Act This bill amends the Internal Revenue Code to allow a nonrefundable personal tax credit for senior citizens who modify their residences to enhance their ability to remain living safely, independently, and comfortably in ...
[Detail][Text][Discuss]
2017-03-29
To House Ways And Means Committee
USHB1792IntroExpanding Employee Ownership Act of 2017 This bill amends the Internal Revenue Code to exclude from the gross income of an employee: (1) shares of employer securities received in a qualified employee stock distribution as compensation for services th...
[Detail][Text][Discuss]
2017-03-29
To House Ways And Means Committee
USSB761IntroHealth Care Options Act of 2017 This bill amends the Internal Revenue Code to temporarily permit certain individuals to use the premium assistance tax credit to purchase health insurance outside of an exchange established under the Patient Protection...
[Detail][Text][Discuss]
2017-03-29
To Senate Finance Committee
USSB762IntroIRS Whistleblower Improvements Act of 2017 This bill amends the Internal Revenue Code (IRC), with respect to whistle-blowers, to establish rules regarding the disclosure of tax return information and retaliation by employers. The Internal Revenue Ser...
[Detail][Text][Discuss]
2017-03-29
To Senate Finance Committee
USHB1750IntroFacilitating Farmers' Access to Resources and Machinery Act This bill amends the Internal Revenue Code, with respect to private activity bond financing for first-time farmers, to: (1) increase from $450,000 to $524,200 (adjusted annually for inflatio...
[Detail][Text][Discuss]
2017-03-28
To House Ways And Means Committee
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