US Congress Subject | Taxation

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StanceStateBillStatusSummary/TitleLast Actionsort icon
USHB1012IntroGroup Term Life Insurance Increase Act of 2017 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...
[Detail][Text][Discuss]
2017-02-13
To House Ways And Means Committee
USHB1013IntroPre-K Teacher Parity Act This bill amends the Internal Revenue Code, with respect to the tax deduction for certain expenses of elementary and secondary school teachers, to allow the deduction to be used by individuals who, for at least 900 hours duri...
[Detail][Text][Discuss]
2017-02-13
To House Ways And Means Committee
USSB359IntroFishing Equipment Tax Relief Act of 2017 This bill amends the Internal Revenue Code to reduce from 10% to 3% the excise tax rate that applies to the sale of portable, electronically-aerated bait containers by the manufacturer, producer, or importer.
[Detail][Text][Discuss]
2017-02-13
To Senate Finance Committee
USHB999IntroHelping Families Save for Education Act This bill amends the Internal Revenue Code, with respect to Coverdell education savings accounts, to: (1) increase the age limit for beneficiaries of such accounts after which contributions may not be made from...
[Detail][Text][Discuss]
2017-02-09
To House Ways And Means Committee
USSB344IntroStrong Families Act This bill amends the Internal Revenue Code to: (1) allow certain employers a business-related tax credit for up to 25% of the amount of wages paid to their employees during any period (not exceeding 12 weeks) in which such employe...
[Detail][Text][Discuss]
2017-02-08
To Senate Finance Committee
USHB133IntroTo reduce Federal spending and the deficit by terminating taxpayer financing of Presidential election campaigns. This bill amends the Internal Revenue Code to terminate: (1) the taxpayer election to designate $3 of income tax liability for financing ...
[Detail][Text][Discuss]
2017-02-07
Ordered to be Reported by the Yeas and Nays: 5 - 3.
USHB922IntroRehabilitation of Historic Schools Act of 2017 This bill amends the Internal Revenue Code to allow rehabilitation expenditures for any building which is a qualified public educational facility to qualify for the rehabilitation tax credit. A "qualifie...
[Detail][Text][Discuss]
2017-02-07
To House Ways And Means Committee
USHB937IntroUniversal Savings Account Act This bill amends the Internal Revenue Code to allow for the establishment of Universal Savings Accounts. These accounts shall be tax-exempt and may be opened by any individual who is at least 18 years of age and a U.S. c...
[Detail][Text][Discuss]
2017-02-07
To House Ways And Means Committee
USHB948IntroCommon Sense Housing Investment Act of 2017 apply the savings from the enactment of this bill to the Housing Trust Fund, rental assistance programs, and the Public Housing Capital Fund. The Department of Housing and Urban Development must revise regu...
[Detail][Text][Discuss]
2017-02-07
To House Financial Services Committee
USHB929IntroSmall Business Start-up Savings Accounts Act of 2017 This bill amends the Internal Revenue Code to provide for tax-preferred Small Business Start-up Savings Accounts to pay for trade or business expenses, including the purchase of equipment or facili...
[Detail][Text][Discuss]
2017-02-07
To House Ways And Means Committee
USSB321IntroA bill to amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. This bill amends the Internal Revenue Code to exempt from the excise tax on transportati...
[Detail][Text][Discuss]
2017-02-07
To Senate Finance Committee
USHB960IntroTo amend the Internal Revenue Code of 1986 to provide for the tax-exempt financing of certain government-owned buildings. This bill amends the Internal Revenue Code to permit the tax-exempt financing of certain government-owned buildings by expanding...
[Detail][Text][Discuss]
2017-02-07
To House Ways And Means Committee
USSB323IntroUniversal Savings Account Act This bill amends the Internal Revenue Code to allow for the establishment of Universal Savings Accounts. These accounts shall be tax-exempt and may be opened by any individual who is at least 18 years of age and a U.S. c...
[Detail][Text][Discuss]
2017-02-07
To Senate Finance Committee
USSB326IntroPublic Buildings Renewal Act of 2017 This bill amends the Internal Revenue Code to permit the tax-exempt financing of certain government-owned buildings by expanding the definition of "exempt facility bond" to include bonds used for qualified governm...
[Detail][Text][Discuss]
2017-02-07
To Senate Finance Committee
USHB367IntroHearing Protection Act of 2017 This bill amends the Internal Revenue Code to: (1) eliminate the $200 transfer tax on firearm silencers, and (2) treat any person who acquires or possesses a firearm silencer as meeting any registration or licensing req...
[Detail][Text][Discuss]
2017-02-06
To House Subcommittee on Crime, Terrorism, Homeland Security, And Investigations Committee
USHB894IntroInterest for Others Act of 2017 This bill amends the Internal Revenue Code to allow individuals, trusts, or estates to exclude from gross income up to $50 per year of interest and money market fund dividend income that is contributed to charity using...
[Detail][Text][Discuss]
2017-02-06
To House Ways And Means Committee
USHB871IntroTo amend the Internal Revenue Code of 1986 to exempt premiums paid on non-cash-value property and casualty insurance from the taxes to enforce reporting on certain foreign accounts. This bill amends the Internal Revenue Code to exempt premiums paid o...
[Detail][Text][Discuss]
2017-02-06
To House Ways And Means Committee
USHB896IntroTo amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air. This bill amends the Internal Revenue Code to exempt from the excise tax on transportation of p...
[Detail][Text][Discuss]
2017-02-06
To House Ways And Means Committee
USHB885IntroTo extend the waiver of limitations with respect to excluding from gross income amounts received by wrongfully incarcerated individuals. This bill amends the Protecting Americans from Tax Hikes Act of 2015 to extend the waiver of limitations on credi...
[Detail][Text][Discuss]
2017-02-06
To House Ways And Means Committee
USHB889IntroHuman Trafficking Fraud Enforcement Act of 2017 This bill directs the Department of the Treasury to establish within the Internal Revenue Service an office to investigate and prosecute violations of tax laws by persons that appear to be violating spe...
[Detail][Text][Discuss]
2017-02-06
To House Subcommittee on Crime, Terrorism, Homeland Security, And Investigations Committee
USHB895IntroEducational Opportunities Act This bill amends the Internal Revenue Code to allow individual taxpayers a tax credit for charitable contributions to a scholarship granting organization. The bill allows a maximum credit amount of $4,500 ($2,250 for a m...
[Detail][Text][Discuss]
2017-02-06
To House Education And The Workforce Committee
USHB855IntroSAVINGS Act Save Access to a Valuable Investment Needed to Generate Savings Act of 2017 This bill directs the Department of the Treasury to allow: (1) an individual taxpayer to use a portion or all of a tax refund to purchase U.S. savings bonds in pa...
[Detail][Text][Discuss]
2017-02-03
To House Ways And Means Committee
USHB854IntroRetirement Security for American Workers Act This bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to modify the qualification requirements for certain multiple employer retirement plans. A multipl...
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2017-02-03
To House Ways And Means Committee
USSB300IntroSunlight for Unaccountable Non-profits (SUN) Act This bill 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...
[Detail][Text][Discuss]
2017-02-03
To Senate Finance Committee
USHB819IntroTax Credit Accountability Act of 2017 This bill amends the Internal Revenue Code to deny the earned income tax credit to any alien individual who is in an unlawful immigration status at any point during the taxable year.
[Detail][Text][Discuss]
2017-02-02
To House Ways And Means Committee
USHB821IntroChild Tax Credit Improvement Act This bill amends the Internal Revenue Code, with respect to the child tax credit, to: (1) allow taxpayers an increased $3,600 tax credit for each young child under the age of six (young child tax credit), subject to s...
[Detail][Text][Discuss]
2017-02-02
To House Ways And Means Committee
USHB822IntroEarned Income Tax Credit Improvement and Simplification Act 2017 This bill amends the Internal Revenue Code, with respect to the earned income tax credit, to: (1) allow the credit for an individual who has no qualifying children, has attained the age...
[Detail][Text][Discuss]
2017-02-02
To House Ways And Means Committee
USHB823IntroExpand American Educational Opportunity Act of 2017 This bill amends the Internal Revenue Code to replace the Hope Scholarship and Lifetime Learning tax credits with a modified American Opportunity Tax Credit that: (1) allows an income tax credit of ...
[Detail][Text][Discuss]
2017-02-02
To House Ways And Means Committee
USHB836IntroHOME Act Helping Our Middle-Class Entrepreneurs Act This bill amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trad...
[Detail][Text][Discuss]
2017-02-02
To House Ways And Means Committee
USHB828IntroInvesting in Opportunity Act This bill amends the Internal Revenue Code to authorize the designation of opportunity zones in low-income communities and to provide tax incentives for investments in the zones, including deferring the recognition of cap...
[Detail][Text][Discuss]
2017-02-02
To House Ways And Means Committee
USSB293IntroInvesting in Opportunity Act This bill amends the Internal Revenue Code to authorize the designation of opportunity zones in low-income communities and to provide tax incentives for investments in the zones, including deferring the recognition of cap...
[Detail][Text][Discuss]
2017-02-02
To Senate Finance Committee
USSB290IntroHOME Act Helping Our Middle-Class Entrepreneurs Act This bill amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trad...
[Detail][Text][Discuss]
2017-02-02
To Senate Finance Committee
USHB781IntroFree Speech Fairness Act This bill amends the Internal Revenue Code to permit a tax-exempt organization to make certain statements related to a political campaign without losing its tax-exempt status. An organization may not lose its tax-exempt statu...
[Detail][Text][Discuss]
2017-02-01
To House Ways And Means Committee
USHB782IntroFamily Care Savings Act This bill amends the Internal Revenue Code to increase the amount of the tax exclusion for employer-provided dependent care assistance to $10,000 in a taxable year and to provide for an inflation adjustment to such increased a...
[Detail][Text][Discuss]
2017-02-01
To House Ways And Means Committee
USHB795IntroEmployer Participation in Student Loan Assistance Act This bill amends the Internal Revenue Code to extend the tax exclusion for employer-provided educational assistance to include payments of qualified education loans by an employer to either an emp...
[Detail][Text][Discuss]
2017-02-01
To House Ways And Means Committee
USHB798IntroChild Tax Credit Equity for Puerto Rico Act of 2017 This bill amends the Internal Revenue Code, with respect to the refundable portion of the child tax credit, to: (1) allow residents of Puerto Rico to claim the refundable portion of the child tax cr...
[Detail][Text][Discuss]
2017-02-01
To House Ways And Means Committee
USSB264IntroThe Free Speech Fairness Act This bill amends the Internal Revenue Code to permit a tax-exempt organization to make certain statements related to a political campaign without losing its tax-exempt status. An organization may not lose its tax-exempt s...
[Detail][Text][Discuss]
2017-02-01
To Senate Finance Committee
USHB792IntroSteel Industry Preservation Act This bill amends the Internal Revenue Code to extend and modify the production tax credit for steel industry fuel. (Under current law, steel industry fuel is a fuel which is: (1) produced through a process of liquefyin...
[Detail][Text][Discuss]
2017-02-01
To House Ways And Means Committee
USSB262IntroSteel Industry Preservation Act This bill amends the Internal Revenue Code to extend and modify the production tax credit for steel industry fuel. (Under current law, steel industry fuel is a fuel which is: (1) produced through a process of liquefyin...
[Detail][Text][Discuss]
2017-02-01
To Senate Finance Committee
USHB811IntroNo Tax Subsidies for Stadiums Act This bill amends the Internal Revenue Code, with respect to the tax exemption requirements for state and local bonds, to specify that bonds issued to finance professional sports stadiums meet the private security or ...
[Detail][Text][Discuss]
2017-02-01
To House Ways And Means Committee
USHJR54IntroDisapproving the rule submitted by the Department of the Treasury and the Internal Revenue Service relating to documentation requirements for certain related-party interests in a corporation to be treated as indebtedness. This joint resolution nullif...
[Detail][Text][Discuss]
2017-01-31
To House Ways And Means Committee
USHB775IntroTo amend the Internal Revenue Code of 1986 to inflation adjust the $5,000 limitation with respect to dependent care assistance programs and flexible spending arrangements. This bill amends the Internal Revenue Code to provide for an annual adjustment...
[Detail][Text][Discuss]
2017-01-31
To House Ways And Means Committee
USHB764IntroHousing America's Workforce Act of 2017 This bill amends the Internal Revenue Code to allow employers a business-related tax credit for up to 50% (100% for small business employers) of the qualified housing expenses paid for the benefit of their empl...
[Detail][Text][Discuss]
2017-01-31
To House Financial Services Committee
USSR28IntroA resolution designating January 27, 2017, as "Earned Income Tax Credit Awareness Day". Designates January 27, 2017, as Earned Income Tax Credit Awareness Day. Calls on federal, state, and local agencies; community organizations; nonprofit organizati...
[Detail][Text][Discuss]
2017-01-30
To Senate Judiciary Committee
USSB247IntroBring Jobs Home Act This bill amends the Internal Revenue Code to: (1) grant business taxpayers a tax credit for up to 20% of insourcing expenses incurred for eliminating a business located outside the United States and relocating it within the Unite...
[Detail][Text][Discuss]
2017-01-30
To Senate Finance Committee
USHB729IntroTobacco Excise Tax and Parity Act of 2017 This bill 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 ciga...
[Detail][Text][Discuss]
2017-01-30
To House Ways And Means Committee
USHB747IntroCraft Beverage Modernization and Tax Reform Act of 2017 This bill amends the Internal Revenue Code, with respect to the tax treatment of certain alcoholic beverages, to: exclude the aging period from the production period for beer, wine, or distilled...
[Detail][Text][Discuss]
2017-01-30
To House Ways And Means Committee
USHB734IntroTo amend the Internal Revenue Code of 1986 to provide a refundable credit against tax for landlords of veterans receiving rental assistance under the Veterans Affairs Supported Housing program. This bill amends the Internal Revenue Code to allow a re...
[Detail][Text][Discuss]
2017-01-30
To House Ways And Means Committee
USHB721IntroBRACE Act Building Rail Access for Customers and the Economy Act This bill amends the Internal Revenue Code to make permanent the tax credit for railroad track maintenance.
[Detail][Text][Discuss]
2017-01-30
To House Ways And Means Committee
USSB236IntroCraft Beverage Modernization and Tax Reform Act of 2017 This bill amends the Internal Revenue Code, with respect to the tax treatment of certain alcoholic beverages, to: exclude the aging period from the production period for beer, wine, or distilled...
[Detail][Text][Discuss]
2017-01-30
To Senate Finance Committee
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