US Congress Subject | Taxation

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USHB2318IntroMilitary Spouse Hiring Act This bill amends the Internal Revenue Code to expand the Work Opportunity Tax Credit (WOTC) to include the hiring of a qualified military spouse. (The WOTC permits employers who hire individuals who are members of a targete...
[Detail][Text][Discuss]
2017-05-03
To House Ways And Means Committee
USHB2306IntroPutting Main Street FIRST Act Putting Main Street FIRST: Finishing Irresponsible Reckless Speculative Trading Act This bill amends the Internal Revenue Code to impose a .03% excise tax on the purchase of a security if: (1) such purchase occurs on, or...
[Detail][Text][Discuss]
2017-05-03
To House Ways And Means Committee
USSB1013IntroGigabit Opportunity Act This bill amends the Internal Revenue Code to authorize the designation of qualified gigabit opportunity zones in low-income communities and to provide tax incentives for investments in the zones. Governors may submit nominati...
[Detail][Text][Discuss]
2017-05-03
To Senate Finance Committee
USSB1020IntroCarried Interest Fairness Act of 2017 This bill 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 ordi...
[Detail][Text][Discuss]
2017-05-03
To Senate Finance Committee
USHB2341IntroSERVE Act Seeking an End to Restrictions on Votive Employees Act This bill amends the Internal Revenue Code to specify that a retirement income account provided by a church or a convention or association of churches may cover: (1) a duly ordained, co...
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2017-05-03
To House Ways And Means Committee
USHB2289IntroSupermarket Tax Credit for Underserved Areas Act This bill amends the Internal Revenue Code to: (1) increase the rate of the rehabilitation tax credit for a supermarket building placed in service after December 31, 2017, and before January 1, 2020, i...
[Detail][Text][Discuss]
2017-05-02
To House Ways And Means Committee
USHB2295IntroCarried Interest Fairness Act of 2017 This bill 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 ordi...
[Detail][Text][Discuss]
2017-05-02
To House Ways And Means Committee
USHB2293IntroTo amend the Internal Revenue Code of 1986 for purposes of the tax on private foundation excess business holdings to treat as outstanding any employee-owned stock purchased by a business enterprise pursuant to certain employee stock ownership retirem...
[Detail][Text][Discuss]
2017-05-02
To House Ways And Means Committee
USSB1005IntroModernization of Derivatives Tax Act of 2017 This bill amends the Internal Revenue Code to modify the tax treatment of derivatives. A "derivative" is any contract (including any option, forward contract, futures contract, short position, swap, or sim...
[Detail][Text][Discuss]
2017-05-02
To Senate Finance Committee
USHB2297IntroPARTNER Act Partnerships to Advance Revolutionary Technology and Novel Entrepreneurial Research Act This bill amends the Internal Revenue Code to exempt from the definition of "passive activity," for purposes of the passive loss tax rules, any qualif...
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2017-05-02
To House Ways And Means Committee
USHB2265IntroMain Street Revival Act of 2017 This bill amends the Internal Revenue Code to allow a specified small business to pay its first-year employment taxes in four annual installments. The bill defines "specified small business" as any HUBZone business (a ...
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2017-05-01
To House Ways And Means Committee
USHB2024IntroEnd 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]
2017-05-01
To House Subcommittee on Regulatory Reform, Commercial And Antitrust Law Committee
USHB2238IntroChild and Dependent Care Tax Credit Improvement 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 $126,000, the ...
[Detail][Text][Discuss]
2017-04-28
To House Ways And Means Committee
USHB2253IntroClean Vehicles Incentive Act of 2017 This bill amends the Internal Revenue Code to allow certain businesses a general business tax credit for the cost of certain clean-fuel vehicle property and the use of clean-burning fuel if the businesses are loca...
[Detail][Text][Discuss]
2017-04-28
To House Ways And Means Committee
USHB2241IntroCommuter Access Reform Act This bill amends the Internal Revenue Code to treat any qualified alternative commuter transportation service as a qualified transportation fringe benefit that is excluded from an employee's gross income when it is provided...
[Detail][Text][Discuss]
2017-04-28
To House Ways And Means Committee
USHB2183IntroFishing 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]
2017-04-27
To House Ways And Means Committee
USHB2187IntroTo amend the Internal Revenue Code of 1986 to clarify the treatment of certain retirement plan contributions picked up by governmental employers. This bill amends the Internal Revenue Code to permit the treatment of certain employer contributions mad...
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2017-04-27
To House Ways And Means Committee
USHB2217IntroSolar EDGE Act Solar Expansion of Distributed Generation Exponentially Act This bill amends the Internal Revenue Code to increase for 2 years tax credits that apply to solar property with a nameplate capacity of less than 20 kilowatts. The increases ...
[Detail][Text][Discuss]
2017-04-27
To House Ways And Means Committee
USSB975IntroA bill to amend the Internal Revenue Code of 1986 to permanently extend the Indian coal production tax credit. This bill amends the Internal Revenue Code to make permanent the tax credit for Indian coal that is produced by the taxpayer at an Indian c...
[Detail][Text][Discuss]
2017-04-27
To Senate Finance Committee
USHB2205IntroECORA Act of 2017 Enhancing Credit Opportunities in Rural America Act of 2017 This bill amends the Internal Revenue Code to exclude from gross income interest received by a lender from real estate loans secured by agricultural real estate or by a lea...
[Detail][Text][Discuss]
2017-04-27
To House Ways And Means Committee
USSB955IntroPaying a Fair Share Act of 2017 This bill amends the Internal Revenue Code to require an individual taxpayer whose adjusted gross income exceeds $1 million (high-income taxpayer) to pay a minimum tax rate of 30% of the excess of the taxpayer's adjust...
[Detail][Text][Discuss]
2017-04-27
To Senate Finance Committee
USSB988IntroAgriculture Environmental Stewardship Act of 2017 This bill amends the Internal Revenue Code to allow energy tax credits through 2021 for investments in: (1) qualified biogas property, or (2) qualified manure resource recovery property. The bill also...
[Detail][Text][Discuss]
2017-04-27
To Senate Finance Committee
USHB2209IntroHelping to Encourage Real Opportunities (HERO) for At-Risk Youth Act This bill amends the Internal Revenue Code, with respect to the work opportunity tax credit, to: change the credit for summer youth employees to a credit for youth employees who wil...
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2017-04-27
To House Ways And Means Committee
USSB983IntroHelping to Encourage Real Opportunities (HERO) for At-Risk Youth Act This bill amends the Internal Revenue Code, with respect to the work opportunity tax credit, to: change the credit for summer youth employees to a credit for youth employees who wil...
[Detail][Text][Discuss]
2017-04-27
To Senate Finance Committee
USHB2181IntroInsurance Company Tax Modernization and Parity Act of 2017 This bill amends the Internal Revenue Code to allow affiliated life and non-life insurance companies to file consolidated tax returns. The bill also allows: (1) a phase-in of the full applica...
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2017-04-26
To House Ways And Means Committee
USSB944IntroAmerican Renewable Fuel and Job Creation Act of 2017
[Detail][Text][Discuss]
2017-04-26
To Senate Finance Committee
USHB2149IntroRefundable Child Tax Credit Eligibility Verification Reform Act of 2017 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 number on their t...
[Detail][Text][Discuss]
2017-04-26
To House Ways And Means Committee
USHB2159IntroPaying a Fair Share Act of 2017 This bill amends the Internal Revenue Code to require an individual taxpayer whose adjusted gross income exceeds $1 million (high-income taxpayer) to pay a minimum tax rate of 30% of the excess of the taxpayer's adjust...
[Detail][Text][Discuss]
2017-04-26
To House Ways And Means Committee
USHB2171IntroTaxpayer Protection Act of 2017 This bill amends the Internal Revenue Code to establish additional requirements and procedures for collecting taxes, regulating tax preparers, responding to identity theft, and assisting low-income taxpayers. The bill ...
[Detail][Text][Discuss]
2017-04-26
To House Ways And Means Committee
USHB2136IntroTo amend the Internal Revenue Code of 1986 to provide an exception from certain reporting requirements with respect to the foreign accounts of individuals who live abroad. This bill amends the Internal Revenue Code, with respect to reporting requirem...
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2017-04-25
To House Ways And Means Committee
USSB940IntroSEAL Act Shrinking Emergency Account Losses Act of 2017 This bill amends the Internal Revenue Code, with respect to loans made from a qualified employer plan, to: (1) extend the period for repayment of loans if a plan terminates or a plan participant...
[Detail][Text][Discuss]
2017-04-25
To Senate Finance Committee
USHB2140IntroRight Start Child Care and Education Act of 2017 This bill 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 ...
[Detail][Text][Discuss]
2017-04-25
To House Ways And Means Committee
USSB937IntroAdoption 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]
2017-04-25
To Senate Finance Committee
USHB2143IntroDonald J. Trump Wealth Tax Act of 2017 This bill imposes a 14.25% tax on any U.S. citizen, resident, or applicable trust with a net worth that exceeds $10 million. The tax applies to the portion of the net worth that exceeds $10 million, excluding th...
[Detail][Text][Discuss]
2017-04-25
To House Ways And Means Committee
USHB2138IntroSinai Service Recognition Act This bill amends the Internal Revenue Code to require a qualified hazardous duty area to be treated in the same manner as a combat zone for certain tax provisions. A "qualified hazardous duty area" is the Sinai Peninsula...
[Detail][Text][Discuss]
2017-04-25
To House Ways And Means Committee
USSB912IntroTax Filing Simplification Act of 2017 This bill amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to establish and operate the following programs free of charge: online tax preparation and filing software, a program for t...
[Detail][Text][Discuss]
2017-04-24
To Senate Finance Committee
USHJR94IntroProposing an amendment to the Constitution of the United States to repeal the sixteenth article of amendment. This joint resolution proposes a constitutional amendment repealing the Sixteenth Amendment to the Constitution (authorizing taxation of inc...
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2017-04-21
To House Subcommittee on the Constitution And Civil Justice Committee
USHB2111IntroTax Equity Act of 2017 7 This bill amends the Internal Revenue Code to provide for regional cost-of-living adjustments in individual income tax rates. The bill also directs the Department of Labor to determine and publish a regional cost-of-living in...
[Detail][Text][Discuss]
2017-04-20
To House Ways And Means Committee
USHB2110IntroTax Fairness for All Families Act of 2017 This bill amends the Internal Revenue Code, with respect to the earned income tax credit, to provide for an increased credit percentage for taxpayers with more than three qualifying children.
[Detail][Text][Discuss]
2017-04-20
To House Ways And Means Committee
USHB2114IntroTo require the Secretary of the Treasury to implement security measures in the electronic tax return filing process to prevent tax refund fraud from being perpetrated with electronic identity theft. This bill directs the Internal Revenue Service (IRS...
[Detail][Text][Discuss]
2017-04-20
To House Ways And Means Committee
USHB2091IntroMotorsports Fairness and Permanency Act This bill amends the Internal Revenue Code to make permanent the accelerated depreciation (seven-year recovery period) of motorsports entertainment complexes.
[Detail][Text][Discuss]
2017-04-12
To House Ways And Means Committee
USHB2092IntroPromotion and Expansion of Private Employee Ownership Act of 2017 This bill amends the Internal Revenue Code to: (1) extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer ...
[Detail][Text][Discuss]
2017-04-12
To House Small Business Committee
USHB2086IntroNo Coverage, No 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 or county in ...
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2017-04-12
To House Ways And Means Committee
USHR272IntroExpressing the sense of the House of Representatives that the President of the United States shall, with the help of the Congress, address comprehensive tax reform within the first 240 days of the President's administration. Expresses the sense of th...
[Detail][Text][Discuss]
2017-04-08
To House Ways And Means Committee
USHB1933IntroHealth Care Options Act of 2017 This bill amends the Internal Revenue Code to temporarily permit certain individuals to use the premium assistance tax credit to purchase health insurance outside of an exchange established under the Patient Protection...
[Detail][Text][Discuss]
2017-04-07
To House Subcommittee on Health Committee
USHB2008IntroKids First Research Act 2.0 This bill amends the Internal Revenue Code to terminate: (1) the taxpayer election to designate $3 of income tax liability for financing of presidential election campaigns for taxable years beginning after December 31, 201...
[Detail][Text][Discuss]
2017-04-07
To House Subcommittee on Health Committee
USSB893IntroSMART Act Simplified, Manageable, And Responsible Tax Act This bill amends the Internal Revenue Code to replace the marginal income tax rates with a single rate of 17% on individual taxable income. The bill redefines "taxable income" to mean the amou...
[Detail][Text][Discuss]
2017-04-07
To Senate Finance Committee
USHB2021IntroTo amend the Internal Revenue Code of 1986 to repeal the limitation on the cover over of distilled spirits taxes to Puerto Rico and Virgin Islands. This bill amends the Internal Revenue Code to repeal the limitation on the amount of distilled spirits...
[Detail][Text][Discuss]
2017-04-06
To House Ways And Means Committee
USHB2035IntroTribal Adoption Parity Act This bill amends the Internal Revenue Code to allow Indian tribal governments to determine whether a child has special needs for the purposes of the adoption tax credit.
[Detail][Text][Discuss]
2017-04-06
To House Ways And Means Committee
USHB2030IntroSavings Enhancement by Alleviating Leakage in 401(k) Savings Act This bill amends the Internal Revenue Code, with respect to loans made from a qualified employer plan, to extend the period for repayment of loans if a plan terminates or a plan partici...
[Detail][Text][Discuss]
2017-04-06
To House Ways And Means Committee
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