US Congress Subject | Taxation

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USHB343IntroVolunteer Emergency Responders Tax Deduction Act Amends the Internal Revenue Code to treat firefighting and prevention services, emergency medical services, ambulance services, civil air patrol, and search and rescue services rendered by a bona fide ...
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2015-01-14
To House Ways And Means Committee
USHB389IntroFairness in Taxation Act of 2015 Amends the Internal Revenue Code to: (1) increase individual income tax rates for taxpayers whose taxable income exceeds $1 million, and (2) provide for an adjustment in the capital gains tax of taxpayers whose taxabl...
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2015-01-14
To House Ways And Means Committee
USHB362IntroPaying a Fair Share Act of 2015 Amends the Internal Revenue Code to require an individual taxpayer whose adjusted gross income exceeds $1 million (high-income taxpayer) to pay a minimum tax rate of 30% of the excess of the taxpayer's adjusted gross ...
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2015-01-14
To House Ways And Means Committee
USHB305IntroOffshoring Prevention Act Amends the Internal Revenue Code to include in foreign base company income, for purposes of determining the foreign trade income of controlled foreign corporations, imported property income. Defines "imported property inco...
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2015-01-13
To House Ways And Means Committee
USHB338IntroAmends the Internal Revenue Code to allow Alaska Native Corporations an increased tax deduction for donations of conservation easements related to lands conveyed under the Alaska Native Claims Settlement Act. Permits a 15-year carryover of contributi...
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2015-01-13
To House Ways And Means Committee
USSB169IntroNo Tax Write-offs for Corporate Wrongdoers Act Amends the Internal Revenue Code to: (1) deny a tax deduction for any amount paid or incurred for punitive damages in connection with any judgment in, or settlement of, any legal action; and (2) include ...
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2015-01-13
To Senate Finance Committee
USSB162IntroOffshoring Prevention Act Amends the Internal Revenue Code to include in foreign base company income, for purposes of determining the foreign trade income of controlled foreign corporations, imported property income. Defines "imported property inco...
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2015-01-13
To Senate Finance Committee
USSB174IntroStop Tax Haven Abuse Act Authorizes the Secretary of the Treasury to impose restrictions on foreign jurisdictions or financial institutions operating in the United States that are of primary money laundering concern or that significantly impede U.S....
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2015-01-13
To Senate Finance Committee
USHB297IntroStop Tax Haven Abuse Act Authorizes the Secretary of the Treasury to impose restrictions on foreign jurisdictions or financial institutions operating in the United States that are of primary money laundering concern or that significantly impede U.S....
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2015-01-13
To House Financial Services Committee
USSB149IntroMedical Device Access and Innovation Protection Act This bill amends the Internal Revenue Code to repeal the excise tax on medical device manufacturers and importers.
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2015-01-13
To Senate Finance Committee
USHB30Engross(This measure has not been amended since it was introduced. The summary of that version is repeated here.) Save American Workers Act of 2015 This bill amends the Internal Revenue Code to change the definition of "full-time employee" for purposes of ...
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2015-01-12
To Senate Finance Committee
USHB260IntroIncentives for our Nation's Veterans in Energy Sustainability Technologies or the INVEST Act Amends the Internal Revenue Code to allow the work opportunity tax credit for the hiring of a specified veteran who works in a field of renewable energy. D...
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2015-01-09
To House Ways And Means Committee
USHB253IntroIncentivize Growth Now In Tomorrow's Entrepreneurs Act of 2015 This bill creates tax-exempt small business start-up accounts to pay for the start-up expenses (defined as expenses for investigating the creation or acquisition of an active trade or bus...
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2015-01-09
To House Ways And Means Committee
USHB255IntroNext Generation American Manufacturing Act of 2015 Amends the Internal Revenue Code to allow a tax credit for the purchase (during a specified period of between 5 and 10 years based on the incentive needed with respect to each product) of new product...
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2015-01-09
To House Ways And Means Committee
USHB254IntroSupport Our Startups Act of 2015 This bill allows the increased tax deduction amount for business start-up expenses (defined as expenses for investigating the creation or acquisition of an active trade or business) for taxable years beginning in 2015...
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2015-01-09
To House Ways And Means Committee
USHB259IntroAmends the Internal Revenue Code to allow a new tax credit for employment-related expenses necessary to care for a dependent of a taxpayer who has attained age 50, including expenses for household services and for the care of the dependent, including...
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2015-01-09
To House Ways And Means Committee
USHB256IntroCreating Jobs From Innovative Small Businesses Act of 2015 Amends the Internal Revenue Code to allow a general business tax credit of 20% of the amount paid to acquire an equity investment in a qualified research intensive small business concern. D...
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2015-01-09
To House Ways And Means Committee
USSB137IntroTaxpayer Protection and Preparer Proficiency Act of 2015 This bill gives the Secretary of the Treasury the authority to regulate the practice of tax return preparers and to sanction preparers for incompetency or misconduct.
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2015-01-08
To Senate Finance Committee
USSB138IntroIncentives to Educate American Children Act of 2015 or the I Teach Act of 2015 Amends the Internal Revenue Code to permit a refundable tax credit of $1,000 for: (1) teachers in public or elementary or secondary schools or public kindergartens in rura...
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2015-01-08
To Senate Finance Committee
USHB210IntroStudent Worker Exemption Act of 2015 Amends the Internal Revenue Code to exclude students who are employed by an institution of higher education (IHE) and carrying a full-time academic workload at the IHE from being counted as full-time employees in ...
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2015-01-08
To House Ways And Means Committee
USSB126IntroAmends the Internal Revenue Code to make permanent the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.
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2015-01-08
To Senate Finance Committee
USHB232IntroSmall Brewer Reinvestment and Expanding Workforce Act or the Small BREW Act Amends the Internal Revenue Code to reduce the rate of the excise tax on beer produced within or imported into the United States for brewers who produce not more than 6 milli...
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2015-01-08
To House Ways And Means Committee
USSB53IntroChild Tax Credit Integrity Preservation Act of 2015 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 num...
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2015-01-07
To Senate Finance Committee
USSB101IntroAmends the Internal Revenue Code to allow: (1) payment of home school expenses from Coverdell education savings accounts, and (2) an annual inflation adjustment after 2014 to the contribution limit amount for such accounts.
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2015-01-07
To Senate Finance Committee
USSB38IntroHelping Individuals Regain Employment Act Amends the Internal Revenue Code to exclude from the definition of "full-time employee," for purposes of the employer mandate to provide minimum essential health care coverage, any individual who is...
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2015-01-07
To Senate Finance Committee
USHB186IntroFarmers Against Crippling Taxes Act Repeals the federal estate, gift, and generation-skipping transfer taxes.
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2015-01-07
To House Ways And Means Committee
USSB41IntroVeterans Travel Tax Relief Act of 2015 Amends the Internal Revenue Code to allow veterans a deduction from gross income, up to $400 a year, for their travel expenses, including those of a family member, to a Department of Veterans Affairs medical ce...
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2015-01-07
To Senate Finance Committee
USSB91IntroMobile Mammography Promotion Act of 2015 Amends the Internal Revenue Code to exempt from the motor fuel excise tax fuel used in any highway vehicle designed exclusively to provide mobile mammography services.
[Detail][Text][Discuss]
2015-01-07
To Senate Finance Committee
USSB76IntroInvestment Savings Access After Catastrophes Act of 2015 Defines "Hurricane Isaac disaster area" for purposes of this Act as any parish or county of Louisiana or Mississippi in an area in which a major disaster has been declared before September 10,...
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2015-01-07
To Senate Finance Committee
USSB75IntroEducation Tax Fraud Prevention Act Amends the Internal Revenue Code to require: (1) individuals who claim a tax credit for qualified tuition and related expenses under the Hope Scholarship or the Lifetime Learning tax credit to include their social ...
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2015-01-07
To Senate Finance Committee
USSB74IntroDependent Care Savings Account Act of 2015 Amends the Internal Revenue Code to: (1) establish tax-exempt dependent care savings accounts to pay the employment-related expenses of caring for a dependent of the taxpayer, (2) allow a deduction from gro...
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2015-01-07
To Senate Finance Committee
USHB192IntroStop Handouts to Unauthorized Taxpayers Act of 2015 or the SHUT Act of 2015 Amends the Internal Revenue Code to deny the refundable portion of the child tax credit to individuals unless they include their social security number on their tax return or...
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2015-01-07
To House Ways And Means Committee
USSB116IntroTelephone Excise Tax Elimination Act of 2015 Amends the Internal Revenue Code to repeal the excise tax on communication services (i.e., local telephone service, toll telephone service, and teletypewriter exchange service).
[Detail][Text][Discuss]
2015-01-07
To Senate Finance Committee
USSB100IntroHome School Opportunities Make Education Sound Act of 2015 Amends the Internal Revenue Code to allow all taxpayers, including taxpayers who do not itemize their deductions, a tax deduction for expenses relating to the home schooling of their children...
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2015-01-07
To Senate Finance Committee
USSB43IntroEthical Stem Cell Research Tax Credit Act of 2015 Amends the Internal Revenue Code to allow a tax credit for 30% of qualified stem cell research expenses paid or incurred in a taxable year. Defines "qualified stem cell research expenses" as expenses ...
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2015-01-07
To Senate Finance Committee
USSCR1IntroExpresses the sense of Congress that a carbon tax would be detrimental to families and businesses in the United States and is not in the interest of the United States.
[Detail][Text][Discuss]
2015-01-07
To Senate Finance Committee
USHB173IntroDeath Tax Repeal Act Repeals the federal estate, gift, and generation-skipping transfer taxes.
[Detail][Text][Discuss]
2015-01-06
To House Ways And Means Committee
USHB145IntroAmends the Internal Revenue Code, with respect to the work opportunity tax credit, to: (1) make such credit permanent, and (2) allow the transfer of credit amounts to an individual other than the employer for computer services performed by a qualifie...
[Detail][Text][Discuss]
2015-01-06
To House Ways And Means Committee
USHB118IntroSurface Transportation and Taxation Equity Act or the STATE Act Amends the Internal Revenue Code to reduce the federal excise tax on gasoline and special fuels (but not below two cents per gallon) by corresponding increases in fuel taxes imposed by ...
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2015-01-06
To House Ways And Means Committee
USHB143IntroPatient Freedom Act of 2014 [sic] Amends the Internal Revenue Code to repeal, after 2013, the requirement that individuals maintain minimum essential health care coverage.
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2015-01-06
To House Ways And Means Committee
USHB144IntroAlternative Maximum Tax Act or the Max Tax Act Amends the Internal Revenue Code to provide for an alternative maximum tax for a taxpayer other than a corporate taxpayer. Limits the tax to 50% of the taxpayer's adjusted gross income, calculated by ad...
[Detail][Text][Discuss]
2015-01-06
To House Ways And Means Committee
USHB27IntroTax Code Termination Act Terminates the Internal Revenue Code of 1986 after December 31, 2019, except for self-employment taxes, Federal Insurance Contributions Act (FICA) taxes, and railroad retirement taxes. Requires a two-thirds majority vote in C...
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2015-01-06
To House Rules Committee
USHB117IntroReclaiming Individual Liberty Act This bill repeals the provision in the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that requires individual taxpayers to purchase and maintain minimum essential health care cove...
[Detail][Text][Discuss]
2015-01-06
To House Ways And Means Committee
USSB12IntroHire More Heroes Act of 2015 This bill amends the Internal Revenue Code to add a provision to exempt any employee with coverage under a health care program administered by the Department of Defense, including the TRICARE program, or by the Veterans A...
[Detail][Text][Discuss]
2015-01-06
To Senate Finance Committee
USHB133IntroThis bill amends the Internal Revenue Code to require: (1) the reinstatement of the tax-exempt status of a tax-exempt subsidiary organization with fewer than 50 members whose tax-exempt status was revoked due to failure to file required tax returns o...
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2015-01-06
To House Ways And Means Committee
USSB30IntroForty Hours is Full Time Act of 2015 Amends the Internal Revenue Code, with respect to the employer mandate to provide health care coverage, to: (1) modify the formula for calculating the number of full-time employees employed by an applicable large...
[Detail][Text][Discuss]
2015-01-06
To Senate Finance Committee
USHB25IntroFairTax Act of 2015 This bill is a tax reform proposal that imposes a national sales tax on the use or consumption in the United States of taxable property or services in lieu of the current income and corporate income tax, employment and self-emplo...
[Detail][Text][Discuss]
2015-01-06
To House Ways And Means Committee
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