US Congress Subject | Taxation

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USSB2439IntroEnsuring Integrity in the IRS Workforce Act of 2016 This bill amends the Internal Revenue Code to prohibit the Internal Revenue Service (IRS) from rehiring any individual who was previously employed by the IRS but was removed for misconduct or whose ...
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2016-01-12
To Senate Finance Committee
USHB4363IntroStudent Tax Affordability and Relief Act This bill amends the Internal Revenue Code to exclude from an employee's gross income, for income tax purposes, qualified student loan payment assistance provided by an employer. This assistance includes the p...
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2016-01-11
To House Ways And Means Committee
USHB4357IntroVolatility And Losses Undermining Earnings Act of 2016 This bill amends the Internal Revenue Code to waive the minimum distribution requirements for certain defined contribution pension plans or individual retirement plans during calendar year 2016.
[Detail][Text][Discuss]
2016-01-08
To House Ways And Means Committee
USHB4296IntroYouth Exchange Support Act of 2015 This bill amends the Internal Revenue Code to increase from $50 to $400 per month the amount of the charitable contribution tax deduction for taxpayers who provide housing and support to a student enrolled in an edu...
[Detail][Text][Discuss]
2015-12-18
To House Ways And Means Committee
USHB4309IntroTo amend the Internal Revenue Code of 1986 to reimburse each possession of the United States for the cost of the earned income tax credit. This bill amends the Internal Revenue Code to direct the Department of the Treasury to pay to the Commonwealths...
[Detail][Text][Discuss]
2015-12-18
To House Ways And Means Committee
USHB4297IntroTo impose certain requirements on the Secretary of the Treasury relating to transmittals of country-by-country reports for purposes of the Base Erosion and Profit Shifting Action Plan. This bill expressly prohibits the Department of the Treasury from...
[Detail][Text][Discuss]
2015-12-18
To House Foreign Affairs Committee
USHB4311IntroProtecting Charitable Contributions Act of 2015 This bill provides that the definitions and regulations in effect on January 1, 2015, relating to the substantiation of deductible charitable contributions in excess of $250, shall apply on and after th...
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2015-12-18
To House Ways And Means Committee
USHB4283IntroConsumers REBATE Act Consumers Rebate to ban Emissions and Boost AlTernative Energy Act This bill amends the Internal Revenue Code to impose as of January 1, 2017, an excise tax on the production or importation of a taxable carbon substance (i.e., co...
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2015-12-17
To House Ways And Means Committee
USHB4281IntroCharitable Giving Privacy Protection Act This bill amends the Internal Revenue Code to prohibit the Internal Revenue Service (IRS) from requiring or accepting the Social Security account numbers of donors of charitable donations from donee organizati...
[Detail][Text][Discuss]
2015-12-17
To House Ways And Means Committee
USHB4250IntroTo amend the Internal Revenue Code of 1986 to extend the statute of limitation for credit or refund for taxpayers who receive combat pay. This bill amends the Internal Revenue Code to extend the limitation period for claiming a credit or refund for t...
[Detail][Text][Discuss]
2015-12-15
To House Ways And Means Committee
USSB2400IntroSuperfund Polluter Pays Restoration Act of 2015 This bill amends the Internal Revenue Code to: (1) reinstate the Hazardous Substance Superfund financing rate beginning 60 days after enactment of this Act; (2) increase such rate from 9.7 cents to 15.8...
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2015-12-14
To Senate Finance Committee
USSB2308EngrossChurch Plan Clarification Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code, with respect to the tax treatment of church pension plans, to: (1) provide that an organization otherwise eligible to participate in a church plan shall not be...
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2015-12-11
Held at the desk.
USHB4217IntroTo amend the Internal Revenue Code of 1986 to determine eligibility for health insurance subsidies without regard to amounts included in income by reason of conversion to a Roth IRA. This bill amends the Internal Revenue Code to exclude any amount in...
[Detail][Text][Discuss]
2015-12-10
To House Ways And Means Committee
USHB4236IntroFinancial Security Credit Act of 2015 This bill amends the Internal Revenue Code to allow an income-based tax credit equal to the lesser of $500 or 50% of the total amount deposited or contributed into designated savings products in a taxable year (f...
[Detail][Text][Discuss]
2015-12-10
To House Ways And Means Committee
USSB2391IntroAmerican Clean Energy Investment Act of 2015 This bill amends the Internal Revenue Code to extend and modify tax provisions relating to energy. TITLE I--REDUCING CARBON POLLUTION AND CREATING JOBS BY TRANSITIONING TO SUSTAINABLE ENERGY SOURCES This t...
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2015-12-10
To Senate Finance Committee
USHB4213IntroTax Equity and Prosperity for Puerto Rican Families Act of 2015 This bill amends the Internal Revenue Code to make citizens of Puerto Rico eligible for the federal earned income tax credit and allow them to claim the refundable portion of the child t...
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2015-12-10
To House Ways And Means Committee
USSB2378IntroWaterway LNG Parity Act of 2015 This bill amends the Internal Revenue Code to modify the excise tax rate for the Inland Waterways Trust Fund to equal 29 cents per gallon or the per energy equivalent of a gallon of diesel in the case of liquefied natu...
[Detail][Text][Discuss]
2015-12-09
To Senate Finance Committee
USSB2370IntroProtecting Charitable Contributions Act of 2015 This bill provides that the definitions and regulations in effect on January 1, 2015, relating to the substantiation of deductible charitable contributions in excess of $250, shall apply on and after th...
[Detail][Text][Discuss]
2015-12-08
To Senate Finance Committee
USHB4192IntroTo amend the Internal Revenue Code of 1986 to clarify the valuation rule applicable to the early termination of certain charitable remainder unitrusts. This bill amends the Internal Revenue Code to set forth a special valuation rule for charitable re...
[Detail][Text][Discuss]
2015-12-08
To House Ways And Means Committee
USSB2371IntroPhysician Shortage Minimization Act of 2015 This bill amends the Internal Revenue Code to classify, for employment tax purposes, certain physicians who provide medical services for a temporary period (locum tenens physicians) as independent contracto...
[Detail][Text][Discuss]
2015-12-08
To Senate Finance Committee
USHB4162IntroClean Energy Victory Bond Act of 2015 This bill directs the Department of the Treasury to issue, and promote the purchase of, Clean Energy Victory Bonds to pay for the energy-related tax benefits established or extended by this Act. The bill amends t...
[Detail][Text][Discuss]
2015-12-04
To House Subcommittee on Energy and Power Committee
USHB4181IntroBiodiesel Tax Incentive Reform and Extension Act of 2015 This bill amends the Internal Revenue Code to revise the income and excise tax credits for biodiesel used as fuel to: (1) allow a $1.00 tax credit for each gallon of biodiesel produced, (2) pro...
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2015-12-03
To House Ways And Means Committee
USHB412IntroTo 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 ...
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2015-12-03
Reported by the Committee on House Administration. H. Rept. 114-362, Part I.
USHB4165IntroMechanical Insulation Installation Incentive Act of 2015 This bill amends the Internal Revenue Code to allow an additional tax deduction for the cost of installing mechanical insulation property. The bill: (1) limits the amount of such deduction to t...
[Detail][Text][Discuss]
2015-12-03
To House Ways And Means Committee
USSB2354IntroStrong 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]
2015-12-03
To Senate Finance Committee
USHB4175IntroGroundwater Conservation Incentive Act of 2015 This bill amends the Internal Revenue Code to expand the tax deduction for soil and water conservation expenditures to include expenditures to reduce groundwater use and for the conversion from groundwat...
[Detail][Text][Discuss]
2015-12-03
To House Ways And Means Committee
USSB2350IntroFull Expensing Act of 2015 This bill amends the Internal Revenue Code to expand the expensing allowance for certain depreciable business property (section 179 property) by: (1) redefining "section 179 property" to include tangible property or compute...
[Detail][Text][Discuss]
2015-12-03
To Senate Finance Committee
USHB4178IntroAmerican Unemployed Worker Investment Act of 2015 This bill amends the Internal Revenue Code to: (1) extend the work opportunity tax credit through 2017; (2) allow a small business employer (i.e., an employer who employs more than 10 but fewer than 2...
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2015-12-03
To House Ways And Means Committee
USSB2353IntroBiodiesel Tax Incentive Reform and Extension Act of 2015 This bill amends the Internal Revenue Code to: (1) extend through March 31, 2016, the income tax credit for biodiesel and renewable diesel used as fuel and the excise tax credit for biodiesel f...
[Detail][Text][Discuss]
2015-12-03
To Senate Finance Committee
USSB2346IntroEmergency Citrus Disease Response Act This bill amends the Internal Revenue Code to allow a full deduction in the current taxable year of the cost of replanting lost or damaged citrus plants. The taxpayer must own an equity interest of at least 50% i...
[Detail][Text][Discuss]
2015-12-02
To Senate Finance Committee
USHB4141IntroTax Return Preparer Competency Act of 2015 This bill grants the Department of the Treasury authority to regulate the practice of tax return preparers and to sanction preparers for incompetency or misconduct. The bill also imposes minimum competency s...
[Detail][Text][Discuss]
2015-12-01
To House Ways And Means Committee
USSB2333IntroTaxpayer Rights Act of 2015 TITLE I--TAXPAYER RIGHTS This title amends the Internal Revenue Code to: (1) require the Department of the Treasury, in consultation with the National Taxpayer Advocate, to publish a summary statement of primary taxpayer r...
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2015-11-30
To Senate Finance Committee
USHB4128IntroTaxpayer Rights Act of 2015 TITLE I--TAXPAYER RIGHTS This title amends the Internal Revenue Code to: (1) require the Department of the Treasury, in consultation with the National Taxpayer Advocate, to publish a summary statement of primary taxpayer r...
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2015-11-30
To House Financial Services Committee
USHB3799IntroHearing Protection Act of 2015 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]
2015-11-23
To House Subcommittee on Crime, Terrorism, Homeland Security, And Investigations Committee
USHB4112IntroMobile Mammography Promotion Act of 2015 This bill 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]
2015-11-19
To House Ways And Means Committee
USHB4114IntroFirst 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]
2015-11-19
To House Ways And Means Committee
USSB2313IntroPhilanthropic Facilitation Act This bill amends the Internal Revenue Code to: (1) expand the definition of, and requirements relating to, "program-related investments" made by private foundations to for-profit entities to further certain charitable p...
[Detail][Text][Discuss]
2015-11-19
To Senate Finance Committee
USHB4104IntroBike to Work Act of 2015 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]
2015-11-19
To House Ways And Means Committee
USHB4088IntroPromoting Offshore Wind Power Act This bill amends the Internal Revenue Code to: (1) allow a 30% tax credit for investment in a qualifying offshore wind facility (an offshore facility using wind to produce electricity), and (2) direct the Department ...
[Detail][Text][Discuss]
2015-11-19
To House Ways And Means Committee
USSB2305IntroCarbon Capture Improvement Act of 2015 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 is a...
[Detail][Text][Discuss]
2015-11-19
To Senate Finance Committee
USHB4094IntroUniversal 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]
2015-11-19
To House Ways And Means Committee
USSB2320IntroUniversal 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]
2015-11-19
To Senate Finance Committee
USHB4085IntroChurch Plan Clarification Act of 2015 This bill amends the Internal Revenue Code, with respect to the tax treatment of church pension plans, to: (1) provide that an organization otherwise eligible to participate in a church plan shall not be aggregat...
[Detail][Text][Discuss]
2015-11-19
To House Ways And Means Committee
USSB2327IntroFoster EITC Act of 2015 This bill amends the Internal Revenue Code to modify the earned income tax credit by: (1) making permanent the increase in the rate of such credit for taxpayers with three or more children, (2) increasing the credit for taxpay...
[Detail][Text][Discuss]
2015-11-19
To Senate Finance Committee
USSB2296IntroWorkforce Health Improvement Program Act of 2015 This bill amends the Internal Revenue Code to modify the tax exclusion of the value of on-premises employer-provided athletic facilities. The bill provides for an exclusion from the gross income of an ...
[Detail][Text][Discuss]
2015-11-18
To Senate Finance Committee
USHB4068IntroPromote Startups Act of 2015 This bill amends the Internal Revenue Code to increase the maximum tax deduction for business start-up expenditures from $5,000 to $15,000 and to increase the deduction for the organizational expenditures of corporations ...
[Detail][Text][Discuss]
2015-11-18
To House Ways And Means Committee
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