US Congress Subject | Taxation

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USHB4870IntroPromise Zone Job Creation Act of 2016 This bill amends the Internal Revenue Code to direct the Departments of Housing and Urban Development and Agriculture, acting jointly, to designate, before January 1, 2017, not more than 20 areas as Promise Zones...
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2016-03-23
To House Ways And Means Committee
USHB4868IntroRural Main Street Investment Credit Act of 2016 This bill amends the Internal Revenue Code to allow a business-related tax credit for 35% of new investment in a rural microbusiness. There is a limit on such credit, for any rural microbusiness or any ...
[Detail][Text][Discuss]
2016-03-23
To House Ways And Means Committee
USHB4867IntroWorking 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]
2016-03-23
To House Ways And Means Committee
USHB4214IntroGun Violence Prevention and Safe Communities Act of 2015 This bill amends the Internal Revenue Code, with respect to the excise tax on the sale of firearms by manufacturers, producers, or importers, to: (1) increase the rate of such tax to 20% on pis...
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2016-03-23
To House Subcommittee on Early Childhood, Elementary, and Secondary Education Committee
USHB4067IntroSAVE Act of 2015 Small Businesses Add Value for Employees Act of 2015 This bill amends the Internal Revenue Code, with respect to employer-established simple individual retirement accounts (IRAs) and pension plans, to: repeal restrictions on rollover...
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2016-03-23
To House Subcommittee on Health, Employment, Labor, and Pensions Committee
USHB4722IntroRefundable Child Tax Credit Eligibility Verification Reform Act of 2016 (Sec. 2) This bill amends the Internal Revenue Code to require taxpayers who are claiming the refundable portion of the child tax credit to include their social security account ...
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2016-03-23
Placed on the Union Calendar, Calendar No. 362.
USHB4157IntroAmerican Manufacturing Workforce Act of 2015 This bill amends the Internal Revenue Code to allow, through 2021, tax credits for: (1) up to $1,000 of the expenses for tuition, fees, and course materials paid or incurred for the training of a worker to...
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2016-03-23
To House Subcommittee on Higher Education and Workforce Training Committee
USHB4102IntroStudent Loan Relief Act of 2015 This bill authorizes the Department of the Treasury to establish a temporary three-year program to facilitate federal student loan refinancing into the private market, at no cost to the federal government, to ensure pa...
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2016-03-23
To House Subcommittee on Higher Education and Workforce Training Committee
USHB3675IntroStudent Borrower Fairness Act This bill amends the Higher Education Act of 1965 to permit student loan borrowers to refinance their loans at interest rates offered on loans to banks by the Federal Reserve System. The cost of this bill is offset by an...
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2016-03-23
To House Subcommittee on Higher Education and Workforce Training Committee
USHB4723IntroProtecting Taxpayers by Recovering Improper Obamacare Subsidy Overpayments Act (Sec. 2) This bill amends the Internal Revenue Code to eliminate the limitation on the increase in tax imposed upon certain low-income families for advance payments of the...
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2016-03-23
Placed on the Union Calendar, Calendar No. 361.
USHB4832IntroHealth Savings Protection Act This bill amends the Internal Revenue Code to exempt from the excise tax on excess benefit employer-sponsored health care plans any amounts contributed to an Archer medical savings plan, a tax-exempt health savings accou...
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2016-03-22
To House Ways And Means Committee
USHB4831IntroTo amend the Internal Revenue Code of 1986 to make an exception to the 100 shareholder S corporation limitation in the case of shareholders whose shares were acquired through certain crowd-funding or small public offerings. This bill amends the Inter...
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2016-03-22
To House Ways And Means Committee
USHB4840IntroHire For a Second Chance Act of 2016 This bill amends the Internal Revenue Code, with respect to the work opportunity tax credit, to: (1) make such credit permanent; (2) increase to $14,000, for ex-felons, the amount of wages that may be taken into a...
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2016-03-22
To House Ways And Means Committee
USHB4838IntroNo Tax Subsidies for Stadiums Act This bill amends the Internal Revenue Code to prohibit the use of tax-exempt state and local financing bonds for a professional entertainment facility. A professional entertainment facility is a facility that is used...
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2016-03-22
To House Ways And Means Committee
USHB4822IntroPublic Employee Pension Transparency Act This bill amends the Internal Revenue Code to deny tax benefits relating to bonds issued by a state or political subdivision during any period in which such state or political subdivision is noncompliant with ...
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2016-03-21
To House Ways And Means Committee
USHB4795IntroABLE to Work Act of 2016 This bill amends the Internal Revenue Code, with respect to ABLE accounts (tax-exempt savings accounts for persons with a disability), to allow: (1) an ABLE account beneficiary to make contributions to an ABLE account equal t...
[Detail][Text][Discuss]
2016-03-17
To House Ways And Means Committee
USHB4794IntroABLE Financial Planning Act This bill amends the Internal Revenue Code to allow tax-free rollovers of amounts in qualified tuition programs (529 plans) to qualified ABLE programs and from qualified ABLE programs to qualified tuition programs. (Tax-fa...
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2016-03-17
To House Ways And Means Committee
USHB4813IntroABLE Age Adjustment Act This bill amends the Internal Revenue Code, with respect to qualified ABLE programs, to increase the threshold for eligibility for such programs from age 26 to age 46. (Tax-favored ABLE [Achieving a Better Life Experience] acc...
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2016-03-17
To House Ways And Means Committee
USSB2704IntroABLE Age Adjustment Act This bill amends the Internal Revenue Code, with respect to qualified ABLE programs, to increase the threshold for eligibility for such programs from age 26 to age 46. (Tax-favored ABLE [Achieving a Better Life Experience] acc...
[Detail][Text][Discuss]
2016-03-17
To Senate Finance Committee
USSB2702IntroABLE to Work Act of 2016 This bill amends the Internal Revenue Code, with respect to ABLE accounts (tax-exempt savings accounts for persons with a disability), to allow: (1) an ABLE account beneficiary to make contributions to an ABLE account equal t...
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2016-03-17
To Senate Finance Committee
USSB2734IntroCLEAN UP Act Creating Livable Environments And New Usable Property Act This bill amends the Internal Revenue Code to extend through 2019: (1) the exclusion of gain or loss on the sale or exchange of brownfield sites (land used for commercial or indus...
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2016-03-17
To Senate Finance Committee
USSB2703IntroABLE Financial Planning Act This bill amends the Internal Revenue Code to allow tax-free rollovers of amounts in qualified tuition programs (529 plans) to qualified ABLE programs and from qualified ABLE programs to qualified tuition programs. (Tax-fa...
[Detail][Text][Discuss]
2016-03-17
To Senate Finance Committee
USHB4770IntroTo amend the Internal Revenue Code of 1986 to provide appropriate rules for the application of the deduction for income attributable to domestic production activities with respect to certain contract manufacturing or production arrangements. This bil...
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2016-03-16
To House Ways And Means Committee
USSB2698IntroPreserving Consumer Health Accounts Act of 2016 This bill amends the Internal Revenue Code to exempt from the excise tax on excess benefit employer-sponsored health care plans any amounts contributed to an Archer medical savings plan, a tax-exempt he...
[Detail][Text][Discuss]
2016-03-16
To Senate Finance Committee
USSB2662IntroPay What You Owe Before You Go Act This bill amends the Internal Revenue Code to require the recapture in subpart F income (i.e., income of a controlled foreign corporation earned outside the United States which is not tax deferred) of the accumulate...
[Detail][Text][Discuss]
2016-03-10
To Senate Finance Committee
USSB2666IntroCorporate Inverters Earnings Stripping Reform Act of 2016 This bill amends the Internal Revenue Code to impose limitations on the tax deduction for interest paid by corporations which are designated as applicable entities (i.e., members of an expande...
[Detail][Text][Discuss]
2016-03-10
To Senate Finance Committee
USSB2655IntroHistoric Tax Credit Improvement Act of 2015 This bill amends the Internal Revenue Code, with respect to the tax credit for the rehabilitation of buildings and historic structures, to: (1) allow an increased 30% credit, up to $750,000, for projects wi...
[Detail][Text][Discuss]
2016-03-09
To Senate Finance Committee
USHB4658IntroTo amend the Internal Revenue Code of 1986 to decrease the distance away from home required for a member of a reserve component of the Armed Forces to be eligible for the above-the-line deduction for travel expenses. This bill amends the Internal Rev...
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2016-03-04
To House Subcommittee on Readiness Committee
USHB4705IntroAustin and Perry Safe Boating Incentive Act This bill amends the Internal Revenue Code to allow individual taxpayers a new tax credit for 50% of the amount paid or accrued, up to $200 in a taxable year ($500 for all taxable years), for a qualified em...
[Detail][Text][Discuss]
2016-03-03
To House Ways And Means Committee
USHB4699IntroWorking Parents Flexibility Act of 2016 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]
2016-03-03
To House Ways And Means Committee
USHB4693IntroYoung Child Tax Credit Act This bill amends the Internal Revenue Code to allow individual taxpayers a new refundable tax credit based on the number of their qualifying children under the age of three and the taxpayer's adjusted gross income. Advance ...
[Detail][Text][Discuss]
2016-03-03
To House Ways And Means Committee
USHB4696IntroHOME Act Helping Our Middle-Income Earners Act This bill amends the Internal Revenue Code to allow individual taxpayers an income-based tax deduction, up to $5,000, for qualified homeowners association assessments paid during the taxable year. The bi...
[Detail][Text][Discuss]
2016-03-03
To House Ways And Means Committee
USSB2623IntroProtecting Americans from Drug Marketing Act This bill amends the Internal Revenue Code to deny a tax deduction for the cost of direct-to-consumer advertising of prescription drugs. The bill defines "direct-to-consumer advertising" as any disseminati...
[Detail][Text][Discuss]
2016-03-03
To Senate Finance Committee
USHB4706IntroInterest for Others Act of 2016 This bill amends the Internal Revenue Code to allow individuals, trusts, or estates to exclude from gross income up to $50 of interest and money market fund dividend income that is contributed to charity using a progra...
[Detail][Text][Discuss]
2016-03-03
To House Ways And Means Committee
USHB4708IntroCredit for Caring Act of 2016 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]
2016-03-03
To House Ways And Means Committee
USHB4660IntroJobs for Veterans Act of 2016 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 U.S. Armed Forces aft...
[Detail][Text][Discuss]
2016-03-02
To House Ways And Means Committee
USHB4672IntroTo amend the Internal Revenue Code of 1986 to make permanent the exception for marginal production from the taxable income limit on percentage depletion for oil and natural gas wells. This bill amends the Internal Revenue Code to make permanent the s...
[Detail][Text][Discuss]
2016-03-02
To House Ways And Means Committee
USHB4655IntroTo amend the Internal Revenue Code of 1986 to provide for a minimum automatic extension of certain Federal tax deadlines in the case of Federally declared disasters. This bill amends the Internal Revenue Code to provide for a 90-day minimum automatic...
[Detail][Text][Discuss]
2016-03-01
To House Ways And Means Committee
USSB2606IntroSustainable Water Infrastructure Investment Act of 2016 This bill amends the Internal Revenue Code to exempt from state volume caps tax-exempt facility bonds for sewage and water supply facilities.
[Detail][Text][Discuss]
2016-02-29
To Senate Finance Committee
USHB4645IntroEnvironmental Justice Act of 2016 This bill amends the Internal Revenue Code to allow a credit against the employment taxes of a tax-exempt organization equal to 40% of amounts paid or incurred by such organization to support environmental justice co...
[Detail][Text][Discuss]
2016-02-26
To House Ways And Means Committee
USHB4622IntroCarbon Capture Act This bill amends the Internal Revenue Code, with respect to the tax credit for carbon dioxide sequestration, to: (1) make such credit permanent after 2015; (2) increase such credit after 2024 for a qualified facility originally pla...
[Detail][Text][Discuss]
2016-02-25
To House Ways And Means Committee
USHB4626IntroBRACE 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]
2016-02-25
To House Ways And Means Committee
USHB4615IntroWater Conservation Rebate Tax Parity Act This bill amends the Internal Revenue Code to allow an exclusion from gross income of the value of any water conservation and efficiency measure or water runoff management improvement (or any subsidy, rebate, ...
[Detail][Text][Discuss]
2016-02-25
To House Ways And Means Committee
USSB2581IntroBiased IRS Audit Systems Prevention Act This bill directs the Internal Revenue Service (IRS) to: (1) provide a taxpayer who is selected for an audit sufficient information regarding the reason the taxpayer's return was selected for an audit and to pr...
[Detail][Text][Discuss]
2016-02-25
To Senate Finance Committee
USSB2595IntroBuilding 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]
2016-02-25
To Senate Finance Committee
USHB4608IntroSAVE for Small Businesses Act Savings Accounts for a Variable Economy for Small Businesses Act This bill amends the Internal Revenue Code to: (1) provide for tax-exempt small business savings accounts, and (2) allow tax deductible contributions to su...
[Detail][Text][Discuss]
2016-02-24
To House Ways And Means Committee
USSB2575IntroHealthy Homes Tax Credit Act This bill amends the Internal Revenue Code to allow new tax credits for 50% of: (1) lead hazard reduction activity costs, (2) radon hazard reduction activity costs, and (3) asbestos hazard reduction activity costs. These ...
[Detail][Text][Discuss]
2016-02-24
To Senate Finance Committee
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