US Congress Subject | Income tax deferral

Filter View [Reset All]
Syndicate content
StanceStateBillStatusSummary/TitleLast Actionsort icon
USSB2868IntroInvesting in Opportunity Act This bill amends the Internal Revenue Code to authorize the designation of opportunity zones in low-income communities and to provide tax incentives for investments in the zones, including deferring the recognition of cap...
[Detail][Text][Discuss]
2016-06-29
Committee on Small Business and Entrepreneurship. Hearings held.
USHB5082IntroInvesting in Opportunity Act This bill amends the Internal Revenue Code to authorize the designation of opportunity zones in low-income communities and to provide tax incentives for investments in the zones, including deferring the recognition of cap...
[Detail][Text][Discuss]
2016-04-27
To House Ways And Means Committee
USHB4972IntroExpanding Penalty Free Withdrawal Act of 2016 This bill amends the Internal Revenue Code to expand the exceptions that permit penalty-free distributions to unemployed individuals from retirement plans. The 10% additional tax on early distributions fr...
[Detail][Text][Discuss]
2016-04-15
To House Ways And Means 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...
[Detail][Text][Discuss]
2016-03-23
To House Subcommittee on Health, Employment, Labor, and Pensions Committee
USSB2546IntroNo Windfalls for Bailed Out Executives Act This bill amends the Internal Revenue Code to deny deferred compensation to, or to require repayment of deferred compensation received by, key employees, members of the board of directors or other officers o...
[Detail][Text][Discuss]
2016-02-11
To Senate Finance Committee
USSB2492IntroEncouraging Americans to Save Act This bill amends the Internal Revenue Code to expand the tax credit for retirement savings contributions to: (1) make such credit refundable; (2) allow individual taxpayers (excluding dependents and full-time student...
[Detail][Text][Discuss]
2016-02-03
To Senate Finance Committee
USSB2472IntroAmerican Savings Account Act of 2016 This bill amends the Employee Retirement Income Security Act of 1974 (ERISA) to establish a new retirement option for all employees and self-employed individuals to be known as the American Savings Account Fund. T...
[Detail][Text][Discuss]
2016-01-28
To Senate Finance Committee
USHB4381IntroServicemember Retirement Improvement Act This bill amends the Internal Revenue Code to allow members of the Ready Reserve of a reserve component of the Armed Forces to make the maximum allowable contribution ($18,000 in 2016) to their Thrift Savings ...
[Detail][Text][Discuss]
2016-01-13
To House Ways And Means Committee
USHB2029PassMilitary Construction and Veterans Affairs and Related Agencies Appropriations Act, 2016 (Sec. 3) Provides that references to "this Act" included in any division refer only to the provisions of the division unless the bill expressly provides otherwis...
[Detail][Text][Discuss]
2015-12-18
Became Public Law No: 114-113.
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...
[Detail][Text][Discuss]
2015-12-11
Held at the desk.
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
USHB4040IntroBridge to a Clean Energy Future Act of 2015 This bill amends the Internal Revenue Code to extend various tax credits and deductions relating to energy and to repeal certain tax preferences for oil and gas activities. TITLE I--EXTENSION AND MODIFICATI...
[Detail][Text][Discuss]
2015-11-17
To House Ways And Means Committee
USHB2070IntroVested 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 multi-employer pension plan at age 55 if they are not separated f...
[Detail][Text][Discuss]
2015-11-16
To House Subcommittee on Health, Employment, Labor, and Pensions Committee
USHB2096IntroPromotion and Expansion of Private Employee Ownership Act of 2015 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 securities...
[Detail][Text][Discuss]
2015-11-16
To House Subcommittee on Health, Employment, Labor, and Pensions Committee
USHB2681IntroTraining Highly Skilled Americans Act of 2015 Amends the Immigration and Nationality Act to establish in the Treasury the STEM Education and Training Account. Requires employers to submit along with an application for a certification a $1,000 fee (to...
[Detail][Text][Discuss]
2015-11-16
To House Subcommittee on Higher Education and Workforce Training Committee
USHB1430IntroPermanent CFC Look-Through Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a relate...
[Detail][Text][Discuss]
2015-10-23
Placed on the Union Calendar, Calendar No. 235.
USHR488IntroSupporting the goals and ideals of National Retirement Security Week, including raising public awareness of the various tax-preferred retirement vehicles, increasing personal financial literacy, and engaging the people of the United States on the key...
[Detail][Text][Discuss]
2015-10-22
To House Ways And Means Committee
USSR263IntroA resolution supporting the goals and ideals of National Retirement Security Week, including raising public awareness of the various tax-preferred retirement vehicles, increasing personal financial literacy, and engaging the people of the United Stat...
[Detail][Text][Discuss]
2015-09-22
Submitted in the Senate, considered, and agreed to without amendment and with a preamble by Unanimous Consent. (consideration: CR S6907; text as passed Senate: CR S6899-6900)
USSR252IntroPromotion and Expansion of Private Employee Ownership Act of 2015 Short Titles as Introduced for portions of this bill: Promotion and Expansion of Private Employee Ownership Act of 2015 Official Titles: Official Titles - Senate Official T...
[Detail][Text][Discuss]
2015-09-15
Placed on Senate Legislative Calendar under General Orders. Calendar No. 226. (text of measure as introduced: CR S6654-6656)
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 s...
[Detail][Text][Discuss]
2015-06-24
To Senate Finance Committee
USSB1212IntroPromotion and Expansion of Private Employee Ownership Act of 2015 Amends the Internal Revenue Code to extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities to a...
[Detail][Text][Discuss]
2015-05-06
To Senate Finance Committee
USHB1171IntroVolunteer Emergency Services Recruitment and Retention Act of 2015 Amends the Internal Revenue Code to allow sponsors of certain deferred compensation plans to elect to include length of service award plans for bona fide volunteers providing firefigh...
[Detail][Text][Discuss]
2015-04-29
To House Subcommittee on Health, Employment, Labor, and Pensions Committee
USSB616IntroVolunteer Emergency Services Recruitment and Retention Act of 2015 Amends the Internal Revenue Code to allow sponsors of certain deferred compensation plans to elect to include length of service award plans for bona fide volunteers providing firefigh...
[Detail][Text][Discuss]
2015-02-27
To Senate Finance Committee
Syndicate content
feedback