{"database": "lobbying", "table": "lobbying_activities", "rows": [[2633148, "178d3e2a-6136-4b7f-816f-683c0389eada", "Q2", "COALITION ON HUMAN NEEDS", 401105224, "COALITION ON HUMAN NEEDS", 2021, "second_quarter", "TAX", "CHN supports an increase in revenues from fair and progressive sources.\n\nCHN supports making permanent the changes to the Earned Income Tax Credit in the American Rescue Plan Act that expanded eligibility to those 19 and older and increased the value of the credit for workers who are not custodial parents.\n\nCHN supports making permanent the changes to the Chile Tax Credit in the American Rescue Plan Act that makes the credit fully refundable and increases the value of the credit to $3000 for children age 6 and older and to $3600 for children under age 6.\n\nCHN supports reversing tax breaks to corporations and wealthy individuals in the Tax Cut and Jobs Act, 2017, and other changes to increase revenue and make the tax code more progressive. Those changes on the corporate side include raising the corporate tax rate to 28%; imposing a minimum tax rate on corporate offshore profits and profits reported to investors; ending tax breaks for fossil fuel production; ending deductions for offshoring jobs and credit expenses; and eliminating tax break for shifting intellectual property offshore. Changes on the individual side include returning the top rate to 39.6%; taxing capital gains at the same rate as ordinary income; and ending stepped-up basis for estates.\n\nCHN supports an increase in funding for the IRS to strengthen its capacity to collect taxes. \n\nCHN supports H.R.328 the Wall Street Tax Act of 2021 that calls for a financial transaction tax.\n\nCHN supports S.309/H.R.4857 the For The 99.5% Act which would impose increased tax rates on decedent estates, gifts, and generation-skipping transfers..\n\nCHN supports the Sensible Taxation and Equity Promotion (STEP) Act, which would address the stepped-up basis loophole by taxing unrealized capital gains when heirs inherit huge fortunes on which the original owner never paid income taxes.\n\nCHN supports the S.2809/H.R.5043 Millionaires Surtax which would impose an additional 10% tax on individual taxpayers whose adjusted gross income exceeds $2 million.\n\nCHN supports the S.780/H.R.1711 the No Tax Breaks for Outsourcing Act which modifies the tax treatment of the foreign source income of domestic corporations.\n\nCHN supportsH.R.328 the Wall Street Tax Act which would impose a 0.1% excise tax on certain purchases of stocks, bonds, and derivatives.\n\nCHN supports The Tax on Wall Street Speculation Act, S.1283 which would enact a financial transaction tax.", "HOUSE OF REPRESENTATIVES,SENATE", null, null, 0, 0, "2021-07-06T15:05:10.320000-04:00"]], "columns": ["id", "filing_uuid", "filing_type", "registrant_name", "registrant_id", "client_name", "filing_year", "filing_period", "issue_code", "specific_issues", "government_entities", "income_amount", "expense_amount", "is_no_activity", "is_termination", "received_date"], "primary_keys": ["id"], "primary_key_values": ["2633148"], "units": {}, "query_ms": 61.806457000784576, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}