US Congress Subject | Taxation

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USHB2849IntroLouisiana Flood and Storm Devastation Tax Relief Act of 2017 This bill amends the Internal Revenue Code to modify several tax provisions and rules for individuals and businesses affected by storms and flooding in Louisiana. The bill applies to the ar...
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2017-06-08
To House Ways And Means Committee
USHB2865IntroBetter Education and Skills Training for America's Workforce Act This bill amends the Internal Revenue Code to allow tax credits for: (1) qualified training expenses paid with respect to U.S.-based positions for job trainees who have been unemployed ...
[Detail][Text][Discuss]
2017-06-08
To House Education And The Workforce Committee
USSB1306IntroHistoric Downtown Preservation and Access Act This bill amends the Internal Revenue Code to allow refundable tax credits for 50% of the expenses paid or incurred by the taxpayer during the year for: (1) installing an elevator or a sprinkler system in...
[Detail][Text][Discuss]
2017-06-07
To Senate Finance Committee
USHB2814IntroCorporate Responsibility and Taxpayer Protection Act of 2017 This bill amends the Internal Revenue Code to impose a tax on large employers whose employees receive certain federal benefits during the year. A "large employer" is an employer who employe...
[Detail][Text][Discuss]
2017-06-07
To House Ways And Means Committee
USHB2808IntroFirst Time Homeowner Savings Plan Act This bill amends the Internal Revenue Code to increase from $10,000 to $25,000 the maximum amount that may be withdrawn, without penalty, from a qualified retirement plan for purposes of assisting a first-time ho...
[Detail][Text][Discuss]
2017-06-07
To House Ways And Means Committee
USHB2818IntroDisaster Savings Accounts Act of 2017 This bill amends the Internal Revenue Code to: (1) establish tax-exempt disaster savings accounts to pay the expenses of homeowners for disaster mitigation and recovery expenses, (2) allow a deduction from gross ...
[Detail][Text][Discuss]
2017-06-07
To House Ways And Means Committee
USHB2817IntroChild Tax Credit Integrity Preservation Act 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 on their tax returns in addition t...
[Detail][Text][Discuss]
2017-06-07
To House Ways And Means Committee
USHB2802IntroFirst-Time Homebuyer Savings Account Act of 2017 This bill amends the Internal Revenue Code to provide for tax-preferred savings accounts for first-time homebuyers. An individual may make up to $14,000 per year in after-tax contributions to the accou...
[Detail][Text][Discuss]
2017-06-07
To House Ways And Means Committee
USHB2821IntroREACH Act Research and Experimentation Advances Competitiveness at Home Act This bill amends the Internal Revenue Code, with respect to the tax credit for increasing research activities (known as the research and experimentation tax credit), to: incr...
[Detail][Text][Discuss]
2017-06-07
To House Ways And Means Committee
USSB1307IntroAffordable Health Insurance for the Middle Class Act This bill amends the Internal Revenue Code to modify the eligibility requirements for the premium assistance tax credit, which is provided to eligible individuals and families to subsidize the purc...
[Detail][Text][Discuss]
2017-06-07
To Senate Finance Committee
USSB1293IntroInvent and Manufacture in America Act This bill amends the Internal Revenue Code, with respect to the research tax credit, to allow an increased credit for qualified domestic manufacturers. A "qualified domestic manufacturer" is a taxpayer who has do...
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2017-06-06
To Senate Finance Committee
USHB2764IntroVeteran Small Business Tax Credit Act of 2017 This bill amends the Internal Revenue Code to allow a new business-related tax credit for the start-up expenses of a veteran-owned small business. The allowable amount of such credit is 15% of start-up ex...
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2017-05-30
To House Ways And Means Committee
USHR369IntroRecognizing May 29, 2017, as "National 529 Day". Recognizes National 529 Day and the opportunities that 529 savings plans provide American families to save for education.
[Detail][Text][Discuss]
2017-05-25
To House Ways And Means Committee
USHB2681IntroFoster EITC Act of 2017 This bill amends the Internal Revenue Code, with respect to the earned income tax credit, to: (1) expand the age range at which individuals without qualifying children are eligible for the credit to include individuals who hav...
[Detail][Text][Discuss]
2017-05-25
To House Ways And Means Committee
USSB1229IntroMove America Act of 2017 This bill amends the Internal Revenue Code to allow tax-exempt Move America bonds and tax credits to be used for certain infrastructure projects. A Move America bond is treated as a tax-exempt private facility bond with certa...
[Detail][Text][Discuss]
2017-05-25
To Senate Finance Committee
USSB1239IntroLOSAP CAP Act Length of Service Award Program Cap Adjustment Priority Act This bill amends the Internal Revenue Code, with respect to deferred compensation plans, to increase the limit on accruals that is required for length of service award plans (L...
[Detail][Text][Discuss]
2017-05-25
To Senate Finance Committee
USHB2680IntroSmall Business Tax Relief and Jobs Act of 2017 This bill amends the Internal Revenue Code to allow eligible small businesses an annual tax credit equal to 3.825% of the wages paid to up to three newly hired employees. The wages taken into account wit...
[Detail][Text][Discuss]
2017-05-25
To House Ways And Means Committee
USHB2671Intro21st Century Investment Act of 2017 This bill amends the Internal Revenue Code to: (1) modify the tax credit for increasing research activities to allow an increased 25% tax credit rate for expenses for research, substantially all of which occurs in ...
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2017-05-25
To House Ways And Means Committee
USSB1238IntroVolunteer Responder Incentive Protection Act of 2017 This bill 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) increa...
[Detail][Text][Discuss]
2017-05-25
To Senate Finance Committee
USHB2721IntroSeniors' Tax Simplification Act of 2017 This bill directs the Internal Revenue Service to make available to taxpayers who have turned age 65 at the close of the taxable year a new federal income tax Form 1040SR (similar to the existing Form 1040EZ). ...
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2017-05-25
To House Ways And Means Committee
USSB1254IntroHealth Care for Small Business Act This bill amends the Internal Revenue Code, with respect to the tax credit for the employee health insurance expenses of small employers, to: (1) repeal the two-year limit on the credit period to permit certain smal...
[Detail][Text][Discuss]
2017-05-25
To Senate Finance Committee
USHB2700IntroWorkforce Development Investment Act of 2017 This bill amends the Internal Revenue Code to allow employers a business-related tax credit of $5,000 for each community college, other institution of higher education, or area career and technical educati...
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2017-05-25
To House Ways And Means Committee
USHB2647IntroDEDUCT Act Deducting Expenses Derived from Use of Care and Treatment Act This bill amends the Internal Revenue Code to repeal the requirement that unreimbursed medical expenses exceed 10% of a taxpayer's adjusted gross income before the taxpayer is a...
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2017-05-24
To House Ways And Means Committee
USHB2624IntroMilitary Child Educational Freedom Act This bill amends the Internal Revenue Code, with respect to tax-exempt Coverdell education savings accounts, to permit members of the Armed Forces serving on extended active duty to use the accounts for certain ...
[Detail][Text][Discuss]
2017-05-24
To House Ways And Means Committee
USHB2633IntroChild and Dependent Care Tax Credit Enhancement Act of 2017 This bill 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 $120,000, the ...
[Detail][Text][Discuss]
2017-05-24
To House Ways And Means Committee
USHB2618IntroWorking Families Relief Act This bill amends the Internal Revenue Code to increase and expand tax incentives for employer-provided dependent care assistance. The bill increases the limit on the amount excludible from the gross income of an employee f...
[Detail][Text][Discuss]
2017-05-24
To House Ways And Means Committee
USHB2638IntroJobs for Veterans Act of 2017 This bill amends the Internal Revenue Code to allow an increased work opportunity tax credit for employers who hire veterans who have been certified as discharged or released from active duty in the Armed Forces after Se...
[Detail][Text][Discuss]
2017-05-24
To House Ways And Means Committee
USSB1210IntroA bill to amend the Internal Revenue Code of 1986 to reduce tax rates across the board. This bill amends the Internal Revenue Code to reduce the individual and corporate income tax rates by specified amounts.
[Detail][Text][Discuss]
2017-05-24
To Senate Finance Committee
USSB1190IntroA bill to 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 o...
[Detail][Text][Discuss]
2017-05-22
To Senate Finance Committee
USSB1193IntroBetter Education and Skills Training for America's Workforce Act This bill amends the Internal Revenue Code to allow tax credits for: (1) qualified training expenses paid with respect to U.S.-based positions for job trainees who have been unemployed ...
[Detail][Text][Discuss]
2017-05-22
To Senate Finance Committee
USHB2559IntroBike to Work Act of 2017 This bill amends the Internal Revenue Code to include a bicycle sharing system as a mass transit facility for purposes of the tax exclusion of employer-paid commuting expenses. The bill defines "bicycle sharing system" as a p...
[Detail][Text][Discuss]
2017-05-19
To House Ways And Means Committee
USHB2552IntroSenior Citizens Tax Elimination Act This bill amends the Internal Revenue Code to repeal the inclusion of any Social Security or tier I railroad retirement benefits in gross income for income tax purposes. The bill also: (1) appropriates funds to cov...
[Detail][Text][Discuss]
2017-05-19
To House Ways And Means Committee
USHB2576IntroIncentivize Growth Now In Tomorrow's Entrepreneurs Act of 2017 This bill amends the Internal Revenue Code to create tax-exempt small business start-up savings accounts to pay for the start-up expenses of a business that does not employ more than 50 f...
[Detail][Text][Discuss]
2017-05-19
To House Ways And Means Committee
USHB2551IntroStudent Loan Debt Relief Act This bill amends the Internal Revenue Code, with respect to the tax treatment of student loan payments, to: (1) expand the tax exclusion for employer-provided educational assistance programs to include an employer's payme...
[Detail][Text][Discuss]
2017-05-19
To House Ways And Means Committee
USHB2516IntroFreedom from the ACA Tax Penalty Act This bill amends the Internal Revenue Code to exempt from the requirement to maintain minimum essential health coverage (commonly referred to as the individual mandate) individuals who reside in a rating area in w...
[Detail][Text][Discuss]
2017-05-18
To House Ways And Means Committee
USHB2530IntroEarned Income Tax Credit Equity for Puerto Act of 2017 This bill amends the Internal Revenue Code to make citizens of Puerto Rico eligible for the federal earned income tax credit.
[Detail][Text][Discuss]
2017-05-18
To House Ways And Means Committee
USSB1174IntroArtist-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]
2017-05-18
To Senate Finance Committee
USSB976IntroMarketplace Fairness Act of 2017 This bill authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002) to require ...
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2017-05-18
Committee on Banking, Housing, and Urban Affairs. Hearings held. Hearings printed: S.Hrg. 115-57.
USHB2543IntroMortgage Forgiveness Tax Relief Act of 2017 This bill amends the Internal Revenue Code to extend through 2018 the exclusion from gross income of income attributable to the discharge of indebtedness on a principal residence.
[Detail][Text][Discuss]
2017-05-18
To House Ways And Means Committee
USHB2534IntroRebuilding American Manufacturing Act of 2017 This bill amends the Internal Revenue Code to allow taxpayers engaged in domestic manufacturing in the United States a tax deduction equal to 50.5% (43% for C corporations) of the lesser of their domestic...
[Detail][Text][Discuss]
2017-05-18
To House Ways And Means Committee
USHB2533IntroWorking Parents Flexibility Act of 2017 This bill amends the Internal Revenue Code to establish a tax-exempt parental leave savings account for the care of a child, to which an individual taxpayer who has earned income from employment during the past...
[Detail][Text][Discuss]
2017-05-18
To House Ways And Means Committee
USHB2476IntroAdoption Tax Credit Refundability Act of 2017 This bill amends the Internal Revenue Code to make the tax credit for adoption expenses refundable.
[Detail][Text][Discuss]
2017-05-17
To House Ways And Means Committee
USHB2502IntroDon't Tax Our Fallen Public Safety Heroes Update Act of 2017 This bill amends the Internal Revenue Code to modify the tax exclusion for compensation paid to surviving dependents of a public safety officer who died as the direct and proximate result o...
[Detail][Text][Discuss]
2017-05-17
To House Ways And Means Committee
USHB2505IntroCredit for Caring Act of 2017 This bill amends the Internal Revenue Code to allow an eligible caregiver a new tax credit for 30% of the cost of long-term care expenses that exceed $2,000, up to $3,000 in a taxable year. The bill defines "eligible car...
[Detail][Text][Discuss]
2017-05-17
To House Ways And Means Committee
USSB1151IntroCredit for Caring Act of 2017 This bill amends the Internal Revenue Code to allow an eligible caregiver a new tax credit for 30% of the cost of long-term care expenses that exceed $2,000, up to $3,000 in a taxable year. The bill defines "eligible car...
[Detail][Text][Discuss]
2017-05-17
To Senate Finance Committee
USSB1156IntroSchool Infrastructure Modernization 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 "qualifi...
[Detail][Text][Discuss]
2017-05-17
To Senate Finance Committee
USSB1144IntroINVEST Act of 2017 Investment in New Ventures and Economic Success Today Act of 2017 This bill amends the Internal Revenue Code to modify various tax deductions, accounting methods, expensing rules, and cost recovery rules that apply to businesses. T...
[Detail][Text][Discuss]
2017-05-17
To Senate Finance Committee
USSB1159IntroEnd Discriminatory State Taxes for Automobile Renters Act of 2017 This bill prohibits state or local taxes that discriminate against the rental of motor vehicles, the business of renting motor vehicles, or motor vehicle rental property, except where ...
[Detail][Text][Discuss]
2017-05-17
To Senate Finance Committee
USHB2450IntroFILM Act of 2017 Facilitating Investments in Local Markets Act of 2017 This bill amends the Internal Revenue Code to extend through 2018 provisions that allow the expensing of the costs of qualified film, television, and live theatrical productions.
[Detail][Text][Discuss]
2017-05-16
To House Ways And Means Committee
USHB2420IntroTo amend the Internal Revenue Code of 1986 to provide for tax preferred savings accounts for individuals under age 26, and for other purposes. This bill amends the Internal Revenue Code to establish a tax-preferred individual retirement account for t...
[Detail][Text][Discuss]
2017-05-11
To House Ways And Means Committee
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