US Congress Subject | Taxation

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USHB2956IntroPreventing Illegal Immigrants From Abusing Tax Welfare Act of 2015 This bill amends the Internal Revenue Code to: (1) deny the earned income tax credit to any individual who is not a citizen or lawful permanent resident of the United States, and (2) ...
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2015-07-07
To House Ways And Means Committee
USHB2775IntroRemote Transactions Parity Act of 2015 This bill authorizes both member states under the Streamlined Sales and Use Tax Agreement and states that have not adopted the Agreement (the multistate agreement for the administration and collection of sales a...
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2015-07-01
To House Subcommittee on Regulatory Reform, Commercial And Antitrust Law Committee
USSB1677IntroResponsible Estate Tax Act Amends the Internal Revenue Code, with respect to estate, gift, and generation-skipping transfer taxes, to: (1) revise estate tax rates to impose an increased tax for estates over $3.5 million and a maximum tax rate of 55%...
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2015-06-25
To Senate Finance Committee
USSB1686IntroCarried Interest Fairness Act of 2015 Amends the Internal Revenue Code to: (1) set forth a special rule for the inclusion in gross income of partnership interests transferred in connection with the performance of services, (2) treat as ordinary inco...
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2015-06-25
To Senate Finance Committee
USHB2891IntroThis bill amends the Internal Revenue Code to provide for an annual adjustment for inflation in taxable years beginning after 2015 to the $5,000 exclusion from the gross income of employees who receive employer-provided dependent care assistance.
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2015-06-25
To House Ways And Means Committee
USHB2890IntroModernizing American Manufacturing Bonds Act Amends the Internal Revenue Code, with respect to qualified small issue bonds for manufacturing purposes, to: (1) expand the definition of "manufacturing facility" to include a facility which is ...
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2015-06-25
To House Ways And Means Committee
USSB1687IntroOffshore Reinsurance Tax Fairness Act Amends the Internal Revenue Code to define "qualifying insurance corporation," for purposes of the insurance business exception to passive foreign investment company rules, as a foreign corporation: (1)...
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2015-06-25
To Senate Finance Committee
USHB2946IntroIncentivize Corporate America Act of 2015 Amends the Internal Revenue Code to revise the income tax rates on corporations to impose a single 20% rate on corporate taxable income.
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2015-06-25
To House Ways And Means Committee
USHB2907IntroResponsible Estate Tax Act Amends the Internal Revenue Code, with respect to estate, gift, and generation-skipping transfer taxes, to: (1) revise estate tax rates to impose an increased tax for estates over $3.5 million and a maximum tax rate of 55%...
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2015-06-25
To House Ways And Means Committee
USHB2889IntroCarried Interest Fairness Act of 2015 Amends the Internal Revenue Code to: (1) set forth a special rule for the inclusion in gross income of partnership interests transferred in connection with the performance of services, (2) treat as ordinary inco...
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2015-06-25
To House Ways And Means Committee
USHB2874IntroAndrew P. Carpenter Tax Act Amends the Internal Revenue Code to exclude from gross income any amount attributable to the discharge of student loan indebtedness of a veteran who died as a result of a service-connected disability.
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2015-06-24
To House Ways And Means Committee
USSB1660IntroThis bill amends the Internal Revenue Code to make permanent the additional 50% depreciation allowance, known as bonus depreciation, for depreciable business property (i.e., qualified property) placed in service after December 31, 2014. The term "qua...
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2015-06-24
To Senate Finance Committee
USSB1656IntroMaster Limited Partnerships Parity Act Amends the Internal Revenue Code, with respect to the tax treatment of publicly traded partnerships as corporations, to expand the definition of "qualifying income" for such partnerships to include in...
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2015-06-24
To Senate Finance Committee
USSB1667IntroAmends the Internal Revenue Code, with respect to the exclusion from gross income of payments from an accident or health plan, to: (1) make the exclusion for payments to a beneficiary other than a spouse or dependent child applicable to plans establi...
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2015-06-24
To Senate Finance Committee
USHB2883IntroMaster Limited Partnerships Parity Act Amends the Internal Revenue Code, with respect to the tax treatment of publicly traded partnerships as corporations, to expand the definition of "qualifying income" for such partnerships to include in...
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2015-06-24
To House Ways And Means Committee
USHB2885IntroSenior and Retired Volunteers Act of 2015 Amends the Internal Revenue Code to allow individuals who have attained age 60 or are disabled an exemption from income and employment taxes for real property tax abatements received under a state or local pr...
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2015-06-24
To House Ways And Means Committee
USSB1658IntroVested Employee Pension Benefit Protection Act Amends the Internal Revenue Code to allow employees in the building and construction industry to make distributions from their tax-exempt employer pension plans at age 55 if they are not separated from ...
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2015-06-24
To Senate Finance Committee
USSB1666IntroAmends the Internal Revenue Code to: (1) extend through 2016 the special depreciation allowance for business assets (bonus depreciation), and (2) increase the limitation on the election to accelerate the alternative minimum tax credit in lieu of bonu...
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2015-06-24
To Senate Finance Committee
USSB1646IntroTechnical Clarification to Public Law 113-243 Act of 2015 This bill amends the FAA Modernization and Reform Act of 2012 with respect to rollovers to a traditional individual retirement account (IRA) of payments to qualified airline employees in comme...
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2015-06-23
To Senate Finance Committee
USHB2854IntroAmends the Internal Revenue Code to repeal the excise tax on gambling wagers authorized under state law.
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2015-06-23
To House Ways And Means Committee
USHB160EngrossProtect Medical Innovation Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code to repeal the excise tax on medical device manufacturers and importers. This repeal applies to sales in calendar quarters beginning after the enactment of thi...
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2015-06-23
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 125.
USHB2865IntroTechnical Clarification to Public Law 113-243 Act of 2015 This bill amends the FAA Modernization and Reform Act of 2012 with respect to rollovers to a traditional individual retirement account (IRA) of payments to qualified airline employees in comme...
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2015-06-23
To House Ways And Means Committee
USSB1644IntroAmends the Internal Revenue Code to make permanent the tax deduction for mortgage insurance premiums.
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2015-06-23
To Senate Finance Committee
USHB2768IntroSuperfund Reinvestment Act Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) to authorize the use of amounts in the Hazardous Substance Superfund for environmental cleanup costs authorized by such Act....
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2015-06-19
To House Subcommittee on Environment and the Economy Committee
USHB2821IntroPartnership Audit Simplification Act of 2015 Amends the Internal Revenue Code to revise rules for audits of large for-profit partnerships (partnerships with more than 100 partners). Repeals existing audit rules under Chapter 1 and Chapter 63 of the...
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2015-06-18
To House Ways And Means Committee
USSB1624IntroMotorsports Fairness and Permanency Act Amends the Internal Revenue Code to make permanent the classification, for depreciation purposes, of any motorsports entertainment complex as seven-year property.
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2015-06-18
To Senate Finance Committee
USHB2842IntroIndividual Rate Simplification Act of 2015 This bill amends the Internal Revenue Code to revise individual income tax rates to establish a 20% rate on taxable income of $1 million or less and a 30% rate on taxable income over $1 million for taxable y...
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2015-06-18
To House Ways And Means Committee
USHB2838IntroCharitable Agricultural Research Act This bill amends the Internal Revenue Code to: (1) allow a tax deduction for charitable contributions to agricultural research organizations directly engaged in the continuous active conduct of research in conjunc...
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2015-06-18
To House Ways And Means Committee
USHB2584IntroBusiness Activity Tax Simplification Act of 2015 Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal prop...
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2015-06-17
Ordered to be Reported by the Yeas and Nays: 18 - 7.
USHB2812IntroTax Free Health Insurance Act of 2015 Amends the Internal Revenue Code to allow an individual taxpayer a deduction from gross income of insurance premiums paid for the health care coverage of the taxpayer and the taxpayer's spouse and dependents. Mak...
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2015-06-17
To House Ways And Means Committee
USHB2315IntroMobile Workforce State Income Tax Simplification Act of 2015 Prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state...
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2015-06-17
Ordered to be Reported by the Yeas and Nays: 23 - 4.
USHB1643IntroDigital Goods and Services Tax Fairness Act of 2015 Prohibits a state or local jurisdiction from imposing multiple or discriminatory taxes on the sale or use of a digital good or service delivered or transferred electronically to a customer. Exclude...
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2015-06-17
Ordered to be Reported (Amended) by Voice Vote.
USSB1578IntroTaxpayer Bill of Rights Enhancement Act of 2015 Amends the Internal Revenue Code, with respect to provisions affecting taxpayer rights, to: direct the Internal Revenue Service (IRS) to ensure that its employees are familiar with and act in accord ...
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2015-06-16
To Senate Finance Committee
USHB2789IntroCapital Access for Small Business Banks Act This bill amends the Internal Revenue Code to allow a bank or a depository institution holding company which is an S corporation to: (1) have 500 shareholders (the current limit is 100 shareholders), and (...
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2015-06-16
To House Ways And Means Committee
USHB2788IntroS Corporation Modernization Act of 2015 Amends the Internal Revenue Code to revise the tax treatment of S corporations by: (1) permanently reducing from 10 to 5 years the period during which S corporation built-in gains are subject to tax, (2) repea...
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2015-06-16
To House Ways And Means Committee
USHB2398IntroSocial Security Identity Defense Act of 2015 This bill amends the Internal Revenue Code, with respect to the disclosure of tax return information in cases of identity theft, to require the Department of the Treasury to: (1) disclose to the holder of ...
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2015-06-16
To House Subcommittee on Crime, Terrorism, Homeland Security, And Investigations Committee
USHB2771IntroGroup Term Life Insurance Increase Act of 2015 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...
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2015-06-15
To House Ways And Means Committee
USHB2783IntroSuperfund Polluter Pays Act Amends the Internal Revenue Code to reinstate and extend through December 31, 2020, the Hazardous Substance Superfund financing rate and the corporate environmental income tax.
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2015-06-15
To House Ways And Means Committee
USHB2746IntroStrengthening Homes and Eliminating Liabilities Through Encouraging Readiness Act or the SHELTER Act Amends the Internal Revenue Code to allow individual and business taxpayers a tax credit for 25% of their qualified hurricane and tornado mitigation ...
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2015-06-12
To House Ways And Means Committee
USHB2752IntroVolunteer 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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2015-06-12
To House Ways And Means Committee
USSB1562IntroCraft Beverage Modernization and Tax Reform Act of 2015 Amends the Internal Revenue Code to: allow taxpayers who are liable for not more than $50,000 per year in excise taxes on distilled spirits, wine, or beer to file and pay such taxes quarterly ...
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2015-06-11
To Senate Finance Committee
USHB235Engross(This measure has not been amended since it was introduced. The summary of that version is repeated here.) Permanent Internet Tax Freedom Act Amends the Internet Tax Freedom Act to make permanent the ban on state and local taxation of Internet access...
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2015-06-10
To Senate Finance Committee
USSB1548IntroAmerican Opportunity Carbon Fee Act of 2015 Amends the Internal Revenue Code to impose fees on: (1) fossil fuel products producing carbon dioxide emissions, including coal, petroleum products, and natural gas; (2) fluorinated greenhouse gases; (3) em...
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2015-06-10
To Senate Finance Committee
USHB2695IntroSunlight for Unaccountable Non-profits Act or the SUN Act 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 ...
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2015-06-09
To House Ways And Means Committee
USHB2698IntroTanning Tax Repeal Act of 2015 Amends the Internal Revenue Code to repeal the 10% excise tax on indoor tanning services.
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2015-06-09
To House Ways And Means Committee
USHB2703IntroRight 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 an...
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2015-06-09
To House Ways And Means Committee
USHB2692IntroReimburse Educators who Pay for Academic Year Supplies Act of 2015 or the REPAY Supplies Act of 2015 This bill amends the Internal Revenue Code to: (1) make permanent the deduction from gross income (above-the-line deduction) for certain expenses of ...
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2015-06-09
To House Ways And Means Committee
USHB2591IntroHomeless Veterans Assistance Fund Act of 2015 Amends the Internal Revenue Code to: (1) establish in the Treasury the Homeless Veterans Assistance Fund; (2) allow individual taxpayers to designate on their tax returns a specified portion (not less th...
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2015-06-05
To House Subcommittee on Health Committee
USHB2676IntroBuild America Bonds Act of 2015 Amends the Internal Revenue Code, with respect to build America bonds, to: (1) make permanent the issuance authority for such bonds and the authority for payments to bond issuers, (2) make phased reductions in the cre...
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2015-06-04
To House Ways And Means Committee
USHB2658IntroProtecting Volunteer Firefighters and Emergency Responders Act This bill amends the Internal Revenue Code to exclude services rendered by bona-fide volunteers providing firefighting and prevention services, emergency medical services, or ambulance s...
[Detail][Text][Discuss]
2015-06-04
To House Ways And Means Committee
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