legislation
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83 rows where bill_type = "sres" and policy_area = "Taxation" sorted by introduced_date descending
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| bill_id | congress | bill_type | bill_number | title | policy_area | introduced_date ▲ | latest_action_date | latest_action_text | origin_chamber | sponsor_name | sponsor_state | sponsor_party | sponsor_bioguide_id | cosponsor_count | summary_text | update_date | url |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 118-sres-65 | 118 | sres | 65 | A resolution opposing a national sales tax on working families and supporting a tax cut to benefit the middle class. | Taxation | 2023-02-15 | 2023-02-15 | Referred to the Committee on Finance. (text: CR S428-429) | Senate | Sen. Rosen, Jacky [D-NV] | NV | D | R000608 | 14 | 2025-12-05T09:07:53Z | ||
| 116-sres-26 | 116 | sres | 26 | A resolution designating January 25, 2019, as "Earned Income Tax Credit Awareness Day". | Taxation | 2019-01-24 | 2019-01-24 | Referred to the Committee on the Judiciary. (text: CR S590) | Senate | Sen. Baldwin, Tammy [D-WI] | WI | D | B001230 | 14 | This resolution designates January 25, 2019, as Earned Income Tax Credit Awareness Day. The resolution also calls on federal, state, and local agencies; community organizations; nonprofit organizations; employers; and other partners to help increase awareness about the earned income tax credit, other refundable tax credits, and free tax filing assistance to ensure that all eligible workers have access to the full benefits of the credits. | 2022-11-01T14:47:41Z | |
| 115-sres-433 | 115 | sres | 433 | A resolution expressing the sense of the Senate that the Marketplace Fairness Act of 2017 would harm the economy of the United States and place an undue burden on small businesses and multiple States across the United States. | Taxation | 2018-03-13 | 2018-03-13 | Referred to the Committee on Finance. (text of measure as introduced: CR S1688) | Senate | Sen. Tester, Jon [D-MT] | MT | D | T000464 | 4 | Declares that the enactment of the Marketplace Fairness Act of 2017 (S. 976) would harm the U.S. economy, place burdensome and bureaucratic policies on small businesses and entrepreneurs, and provide no economic benefit to states that do not have sales taxes or to small businesses in those states. | 2023-01-11T13:39:55Z | |
| 115-sres-28 | 115 | sres | 28 | A resolution designating January 27, 2017, as "Earned Income Tax Credit Awareness Day". | Taxation | 2017-01-30 | 2017-01-30 | Referred to the Committee on the Judiciary. | Senate | Sen. Baldwin, Tammy [D-WI] | WI | D | B001230 | 7 | Designates January 27, 2017, as Earned Income Tax Credit Awareness Day. Calls on federal, state, and local agencies; community organizations; nonprofit organizations; employers; and other partners to help increase awareness about the earned income tax credit and other refundable tax credits to ensure that all eligible workers have access to the full benefits of the credits. | 2023-01-11T13:35:15Z | |
| 114-sres-472 | 114 | sres | 472 | A resolution expressing the sense of the Senate that a carbon tax would be detrimental to the economy of the United States. | Taxation | 2016-05-24 | 2016-05-24 | Referred to the Committee on Finance. (text of measure as introduced: CR S3102-3103) | Senate | Sen. Blunt, Roy [R-MO] | MO | R | B000575 | 25 | Expresses the sense of the Senate that a carbon tax would be detrimental to U.S. families and businesses and is not in the best interest of the United States. | 2023-01-11T13:32:51Z | |
| 114-sres-252 | 114 | sres | 252 | An original resolution expressing the sense of the Committee on Small Business and Entrepreneurship of the Senate relating to easing the burden of Federal tax compliance on small businesses. | Taxation | 2015-09-15 | 2016-12-20 | By Senator Vitter from Committee on Small Business and Entrepreneurship filed written report under authority of the order of the Senate of 12/10/2016. Report No. 114-424. | Senate | Sen. Vitter, David [R-LA] | LA | R | V000127 | 0 | (This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.) This bill amends provisions of the Internal Revenue Code relating to the taxation of small business entities. TITLE I--SMALL BUSINESS TAX REFORM (Sec. 101) Under current law a corporation or partnership may use the cash method of accounting and is exempt from the requirement to use inventories if such entity has gross receipts not exceeding $5 million. This bill increases that limitation to $25 million. This increased amount is adjusted annually for inflation in taxable years beginning in a calendar year after 2015. (Sec. 102) The Department of the Treasury must modify Treasury Regulations relating to the expensing of depreciable property to increase the safe harbor limit for expensing from $500 to $2,500 for taxpayers without applicable financial statements. (Sec. 103) This section eliminates restrictions on the depreciation of computers or peripheral equipment. (Sec. 104) This section allows, after 2015, a permanent deduction of the health insurance costs of self-employed individuals in computing self-employment taxes. (Sec. 105) This section eliminates: (1) the termination of partnerships after a sale or exchange of certain partnership interests, and (2) the termination of S corporation status due to excessive passive investment income. TITLE II--PROVISIONS RELATED TO THE INTERNAL REVENUE SERVICE (Sec. 201) This section requires an adjustment for inflation in taxable years beginning in a calendar year after 2015 to amounts of specified tax exclusions and deductions. (Sec. 202) The Internal Revenue Service must submit to the House Committee on Ways and Means and the Senate Committees on Finance and Small Business and Entrepreneurship by June 30, 2016, a report on specific ways to improve customer service to small businesses, including objectively measurable goals for how to reduce response times. (Sec. 203) This section changes tax return due dates for partnerships (f… | 2022-02-02T06:06:17Z | |
| 114-sres-112 | 114 | sres | 112 | A resolution expressing the sense of the Senate that the Internal Revenue Service should provide printed copies of Internal Revenue Service Publication 17 to taxpayers in the United States free of charge. | Taxation | 2015-03-25 | 2015-03-25 | Referred to the Committee on Finance. (text of measure as introduced: CR S1894) | Senate | Sen. Rubio, Marco [R-FL] | FL | R | R000595 | 2 | Expresses the sense of the Senate that the Internal Revenue Service (IRS) should provide U.S. taxpayers with free printed copies of IRS Publication 17, which is entitled "Your Federal Income Tax" and provides individuals with general instructions for filing tax returns. | 2023-01-11T13:27:46Z | |
| 113-sres-159 | 113 | sres | 159 | A resolution expressing the sense of the Senate condemning the targeting of Tea Party groups by the Internal Revenue Service and calling for an investigation. | Taxation | 2013-06-04 | 2013-06-04 | Referred to the Committee on Finance. (text of measure as introduced: CR S3960) | Senate | Sen. Paul, Rand [R-KY] | KY | R | P000603 | 0 | Expresses the sense of the Senate that: (1) the Internal Revenue Service (IRS) engaged in discriminatory behavior, (2) Congress should use existing authority to investigate potential criminal wrongdoing by individuals who authorized or were involved in targeting people based on their political views and to determine if other entities were involved in or were aware of the discrimination and did not take action to stop the actions of the IRS, and (3) President Obama should terminate the employment of individuals responsible for targeting and willfully discriminating against Tea Party groups and other conservative groups. Condemns the actions of all individuals and entities involved in the infringement of the First Amendment rights of members of the Tea Party and other affected groups. | 2023-01-11T13:24:36Z | |
| 112-sres-309 | 112 | sres | 309 | A resolution supporting the preservation of Internet entrepreneurs and small businesses. | Taxation | 2011-11-02 | 2011-11-02 | Referred to the Committee on Finance. (text of measure as introduced: CR S7082) | Senate | Sen. Wyden, Ron [D-OR] | OR | D | W000779 | 5 | Urges Congress not to enact any legislation that would grant state governments the authority to impose any new burdensome or unfair tax collecting requirements on small Internet businesses and entrepreneurs. | 2022-01-12T14:47:48Z | |
| 112-sres-145 | 112 | sres | 145 | A resolution designating April 15, 2011, as "National TEA Party Day". | Taxation | 2011-04-14 | 2011-04-14 | Referred to the Committee on the Judiciary. (text of measure as introduced: CR S2539) | Senate | Sen. Vitter, David [R-LA] | LA | R | V000127 | 1 | Designates April 15, 2011, as National TEA Party Day. | 2019-02-20T22:47:21Z | |
| 112-sres-88 | 112 | sres | 88 | A resolution expressing the sense of the Senate that businesses of the United States should retain the option to organize as those businesses choose, including as flow-through entities, and not be forced to reorganize as C corporations. | Taxation | 2011-03-03 | 2011-03-03 | Referred to the Committee on Finance. (text of measure as introduced: CR S1237) | Senate | Sen. Snowe, Olympia J. [R-ME] | ME | R | S000663 | 3 | Expresses the sense of the Senate that: (1) the federal government should preserve the organizational options available for businesses to operate as they choose, including as flow-through entities; (2) raising taxes on businesses that create jobs will be detrimental to the U.S. economic recovery; (3) generating increased tax revenue on the backs of U.S. small businesses will impede job creation; and (4) any legislative approach to comprehensive fundamental tax reform should include a debate on the individual rates at which most businesses in the United States should be taxed, rather than narrowly focusing on corporate tax rates or forcing small business owners into corporate status for tax purposes. | 2019-02-20T22:46:48Z | |
| 112-sres-25 | 112 | sres | 25 | A resolution expressing the sense of the Senate that comprehensive tax reform legislation should include incentives for companies to repatriate foreign earnings for the purpose of creating new jobs. | Taxation | 2011-01-25 | 2011-01-25 | Referred to the Committee on Finance. (text of measure as introduced: CR S246) | Senate | Sen. Boxer, Barbara [D-CA] | CA | D | B000711 | 0 | Expresses the sense of the Senate that innovative proposals to create new American jobs, such as repatriation, should be considered in the 112th Congress as part of comprehensive tax reform. | 2023-01-11T13:20:42Z | |
| 111-sres-98 | 111 | sres | 98 | A resolution designating each of April 15, 2009, and April 15, 2010, as "National TEA Party Day". | Taxation | 2009-04-02 | 2009-04-02 | Read twice and referred to the Committee on the Judiciary. (text of measure as introduced: CR S4386) | Senate | Sen. Vitter, David [R-LA] | LA | R | V000127 | 0 | Designates April 15, 2009, and April 15, 2010, as National TEA (taxed enough already) Party Day. | 2023-01-11T13:19:20Z | |
| 109-sres-294 | 109 | sres | 294 | A resolution expressing the sense of the Senate on the retention of the Federal tax deduction for State and local taxes paid. | Taxation | 2005-11-02 | 2005-11-02 | Referred to the Committee on Finance. (text of measure as introduced: CR S12251-12252) | Senate | Sen. Schumer, Charles E. [D-NY] | NY | D | S000148 | 16 | Expresses the sense of the Senate that Congress should not repeal or substantially alter the federal tax deduction for state and local taxes. | 2023-01-13T04:49:31Z | |
| 108-sres-257 | 108 | sres | 257 | A resolution expressing the sense of the Senate that Congress should give priority to passing legislation to provide tax relief for United States military personnel and should offset the cost of such tax relief with legislation preventing individuals from avoiding taxes by renouncing United States citizenship. | Taxation | 2003-11-03 | 2003-11-03 | Submitted in the Senate, considered, and agreed to without amendment and with a preamble by Unanimous Consent. (consideration: CR S13833-13834; text as passed Senate: CR S13834; text of measure as introduced: CR S13804) | Senate | Sen. Landrieu, Mary L. [D-LA] | LA | D | L000550 | 0 | (This measure has not been amended since it was introduced. The summary of that version is repeated here.) Expresses the sense of the Senate that: (1) Congress should give priority to passing legislation to provide tax relief for U.S. military personnel, including those serving in the National Guard and Reserves, and the employers of active duty members of the National Guard and Reserves; and (2) the cost of such tax relief should be offset by legislation which prevents individuals from avoiding taxes by renouncing United States citizenship. | 2021-09-29T22:07:53Z | |
| 108-sres-200 | 108 | sres | 200 | A resolution expressing the sense of the Senate that Congress should adopt a conference agreement on the child tax credit and on tax relief for military personnel. | Taxation | 2003-07-25 | 2003-07-25 | Referred to the Committee on Finance. (text of measure as introduced: CR S9976) | Senate | Sen. Johnson, Tim [D-SD] | SD | D | J000177 | 19 | Expresses the sense of the Senate that: (1) the committee of conference between the Senate and House of Representatives on H.R. 1308 should agree to a conference report before the August recess; (2) any conference report on H.R. 1308 should contain the provisions in the Senate Amendment to H.R. 1308 concerning the refundability of the child tax credit; (3) any conference report on H.R. 1308 should contain the provisions in the Senate Amendment to H.R. 1308 concerning the availability of the child tax credit for military families; (4) any conference report on H.R. 1308 should contain the provisions in the Armed Forces Tax Fairness Act of 2003; and (5) any conference report on H.R. 1308 should contain provisions to fully offset its cost. | 2023-01-15T06:32:52Z | |
| 106-sres-71 | 106 | sres | 71 | A resolution expressing the sense of the Senate rejecting a tax increase on investment income of certain associations. | Taxation | 1999-03-22 | 1999-03-22 | Referred to the Committee on Finance. | Senate | Sen. Abraham, Spencer [R-MI] | MI | R | A000355 | 10 | Declares that it is the sense of the Senate that Congress should reject the President's proposed tax increase on the investment income of non-profit trade associations and professional societies like business leagues, chambers of commerce, real-estate boards, boards of trade, and certain professional football leagues. | 2025-04-07T13:43:37Z | |
| 106-sres-69 | 106 | sres | 69 | A resolution to prohibit the consideration of retroactive tax increases in the Senate. | Taxation | 1999-03-18 | 1999-03-18 | Referred to the Committee on Rules and Administration. | Senate | Sen. Coverdell, Paul [R-GA] | GA | R | C000813 | 7 | Provides that it shall not be in order in the Senate to consider any bill, joint resolution, amendment, motion, or conference report that includes a retroactive Federal income tax rate increase. Waives such point of order only by the affirmative vote of three-fifths of the Members. Requires the same majority to sustain an appeal of the ruling of the Chair on such point of order. Makes this resolution effective January 1, 1999. | 2025-04-07T13:42:35Z | |
| 106-sres-24 | 106 | sres | 24 | A resolution expressing the sense of the Senate that the income tax should be eliminated and replaced with a national sales tax. | Taxation | 1999-01-19 | 1999-01-19 | Referred to the Committee on Finance. | Senate | Sen. Lugar, Richard G. [R-IN] | IN | R | L000504 | 0 | Expresses the sense of the Senate that the income tax system should be replaced with a broad-based single-rate national sales tax on goods and services. | 2025-01-14T18:59:41Z | |
| 105-sres-180 | 105 | sres | 180 | A resolution expressing the sense of the Senate that the tax exclusion for employer-provided educational assistance programs should be made permanent. | Taxation | 1998-02-25 | 1998-02-25 | Referred to the Committee on Finance. | Senate | Sen. Boxer, Barbara [D-CA] | CA | D | B000711 | 0 | Expresses the sense of the Senate that the tax exclusion of amounts furnished pursuant to employer-provided educational assistance programs should be made permanent. | 2025-01-14T18:59:41Z | |
| 105-sres-104 | 105 | sres | 104 | A resolution to state the sense of the Senate regarding the tax status of payments made as a result of the recent tobacco liability settlement. | Taxation | 1997-06-27 | 1997-06-27 | Referred to the Committee on Finance. | Senate | Sen. Harkin, Tom [D-IA] | IA | D | H000206 | 2 | Expresses the sense of the Senate that any legislation implementing the tobacco liability settlement shall prohibit parties from claiming Federal tax deductions for certain payments. | 2025-01-14T18:59:41Z | |
| 105-sres-73 | 105 | sres | 73 | A resolution to declare the need for tax relief for the American people and condemn the abuses of power and authority committed by the Internal Revenue Service. | Taxation | 1997-04-15 | 1997-04-15 | Referred to the Committee on Finance. | Senate | Sen. Lott, Trent [R-MS] | MS | R | L000447 | 0 | Expresses the sense of the Senate that: (1) in 1997, the Congress should provide tax relief for the American people, particularly for families with children, cut the capital gains tax, reduce the estate tax burden, and move toward a more fair and simple tax system; (2) the President should, by August 1, 1997, propose a plan to resolve the problems of the Internal Revenue Service; and (3) in 1997, the Congress should enact legislation imposing criminal penalties for unauthorized snooping in taxpayer files by Internal Revenue Service employees. | 2025-04-07T15:24:11Z | |
| 105-sres-16 | 105 | sres | 16 | A resolution expressing the sense of the Senate that the income tax should be eliminated and replaced with a national sales tax. | Taxation | 1997-01-21 | 1997-01-21 | Referred to the Committee on Finance. | Senate | Sen. Lugar, Richard G. [R-IN] | IN | R | L000504 | 0 | Expresses the sense of the Senate that the income tax system should be replaced with a broad-based single-rate national sales tax on goods and services. | 2025-01-14T18:59:41Z | |
| 104-sres-159 | 104 | sres | 159 | A resolution to express the sense of the Senate regarding the role of tobacco in leading to addiction, disease, and premature death among children and teenagers, and the role of increased excise taxes in reducing tobacco use by children and teenagers. | Taxation | 1995-08-07 | 1995-08-07 | Referred to the Committee on Finance. | Senate | Sen. Bradley, Bill [D-NJ] | NJ | D | B001225 | 11 | Expresses the sense of the Senate that: (1) tobacco use among children and teenagers has been shown to lead to addiction, disease, and premature death; (2) increased Federal excise taxes on tobacco products will serve to reduce such use; and (3) revenues from such tax increases should be used in part to help finance Federal health programs. | 2025-01-14T18:59:41Z | |
| 104-sres-117 | 104 | sres | 117 | A resolution expressing the sense of the Senate that the current Federal income tax deduction for interest paid on debt secured by a first or second home located in the United States should not be further restricted. | Taxation | 1995-05-09 | 1995-05-09 | Referred to the Committee on Finance. | Senate | Sen. Roth Jr., William V. [R-DE] | DE | R | R000460 | 15 | Expresses the sense of the Senate that the current Federal income tax deduction for interest paid on debt secured by a first or second home located in the United States should not be further restricted. | 2025-01-14T18:59:41Z | |
| 104-sres-98 | 104 | sres | 98 | A resolution relating to tax avoidance by certain American citizens. | Taxation | 1995-03-31 | 1995-03-31 | Submitted in the Senate. Placed on Senate Legislative Calendar under Over, Under the Rule. | Senate | Sen. Kennedy, Edward M. [D-MA] | MA | D | K000105 | 0 | Expresses the sense of the Senate that the Congress should act as quickly as possible to amend the Internal Revenue Code to end the tax avoidance by U.S. citizens who relinquish their citizenship. | 2025-04-07T15:23:16Z | |
| 103-sres-64 | 103 | sres | 64 | A resolution expressing the sense of the Senate that increasing the effective rate of taxation by lowering the estate tax exemption would devastate homeowners, farmers, and small business owners, further hindering the creation of jobs and economic growth. | Taxation | 1993-02-04 | 1993-02-04 | Referred to the Committee on Finance. | Senate | Sen. Lugar, Richard G. [R-IN] | IN | R | L000504 | 40 | Declares that the Congress opposes any attempt to lower the estate tax exemption or raise the effective rate of taxes on estates, or impose additional taxes on estates such as a capital gains tax at death, because such measures contradict the fundamental goal of the United States Government of encuraging long-term private saving through which productive investment that promotes economic growth can be realized. | 2025-01-14T18:59:41Z | |
| 102-sres-339 | 102 | sres | 339 | A resolution to express the sense of the Senate that the Congress should act to retroactively repeal the 10 percent "luxury" excise tax on recreational boats. | Taxation | 1992-09-10 | 1992-09-10 | Submitted in the Senate, considered, and agreed to without amendment and with a preamble by Voice Vote. | Senate | Sen. Chafee, John H. [R-RI] | RI | R | C000269 | 7 | Expresses the sense of the Senate that: (1) the Federal excise tax on boats should be repealed this year; (2) consideration of such repeal should not be contingent on the passage of any other tax legislation this year; and (3) the repeal should be effective as of January 1, 1992. | 2021-06-02T15:14:55Z | |
| 102-sres-316 | 102 | sres | 316 | A resolution in support of foreign controlled corporations (FCC's) paying their fair share of Federal income taxes. | Taxation | 1992-06-18 | 1992-06-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. D'Amato, Alfonse [R-NY] | NY | R | D000018 | 2 | Urges the Secretary of the Treasury to support its Internal Revenue Service field agents and to vigorously take enforcement action against foreign companies who continue to defraud the U.S. Government and the American people by evading taxes. | 2025-01-03T20:55:56Z | |
| 102-sres-260 | 102 | sres | 260 | A resolution opposing the taxation of cash buildup in life insurance annuities. | Taxation | 1992-02-21 | 1992-02-21 | Referred to the Committee on Finance. | Senate | Sen. Kasten, Robert W., Jr. [R-WI] | WI | R | K000019 | 7 | Declares that the Congress shall oppose any attempt to increase taxes on life insurance annuities. | 2025-01-03T20:55:56Z | |
| 102-sres-183 | 102 | sres | 183 | A resolution relating to Repeal of the 10 percent excise tax on automobiles, aircraft, jewelry, and furs. | Taxation | 1991-09-18 | 1991-09-18 | Referred to the Committee on Finance. | Senate | Sen. Kasten, Robert W., Jr. [R-WI] | WI | R | K000019 | 0 | Urges the Congress to immediately repeal the luxury excise tax on automobiles, aircraft, jewelry, and furs. | 2025-01-14T18:59:41Z | |
| 102-sres-181 | 102 | sres | 181 | A resolution relating to Repeal of the 10 percent excise tax on boats. | Taxation | 1991-09-17 | 1991-09-17 | Referred to the Committee on Finance. | Senate | Sen. Kasten, Robert W., Jr. [R-WI] | WI | R | K000019 | 2 | Declares that the Congress should immediately adopt legislation to repeal the luxury excise tax on boats. | 2025-01-14T18:59:41Z | |
| 102-sres-166 | 102 | sres | 166 | A resolution expressing the sense of the Senate that, in light of current economic conditions, the Federal excise taxes on gasoline and diesel fuel should not be increased. | Taxation | 1991-08-01 | 1991-08-01 | Referred to the Committee on Finance. | Senate | Sen. Coats, Daniel [R-IN] | IN | R | C000542 | 15 | Expresses the sense of the Senate that in light of the current economic conditions the Federal excise taxes on gasoline and diesel fuel shall not be increased. | 2025-01-14T18:59:41Z | |
| 102-sres-123 | 102 | sres | 123 | A resolution relating to State taxes for mail-order companies mailing across State borders. | Taxation | 1991-05-09 | 1991-05-09 | Referred to the Committee on Finance. | Senate | Sen. Kasten, Robert W., Jr. [R-WI] | WI | R | K000019 | 7 | Declares that any proposed legislation which would require mail-order companies to collect out-of-state sales taxes should be rejected. | 2025-01-03T20:55:56Z | |
| 101-sres-92 | 101 | sres | 92 | A resolution expressing the sense of the Senate regarding Section 89 of the Internal Revenue Code of 1986. | Taxation | 1989-04-05 | 1989-04-05 | Referred to the Committee on Finance. | Senate | Sen. Symms, Steven D. [R-ID] | ID | R | S001138 | 27 | Expresses the sense of the Senate: (1) against the new nondiscrimination requirements for coverage and benefits under certain statutory employee benefit plans (Internal Revenue Code section 89); and (2) requesting the House of Representatives immediately to adopt and send to the Senate for consideration a bill to repeal or modify substantially such section. | 2025-01-03T20:55:56Z | |
| 101-sres-80 | 101 | sres | 80 | A resolution relating to legislation which would require interstate mail-order companies to impose State taxes on items mailed across State borders. | Taxation | 1989-03-15 | 1989-03-15 | Referred to the Committee on Finance. | Senate | Sen. Kasten, Robert W., Jr. [R-WI] | WI | R | K000019 | 7 | Calls for the rejection of any proposed legislation that would require mail-order companies to collect out-of-State sales taxes. | 2025-01-03T20:55:56Z | |
| 101-sres-63 | 101 | sres | 63 | A resolution expressing the sense of the Senate that the Federal excise taxes on gasoline and diesel fuel shall not be increased to reduce the Federal deficit. | Taxation | 1989-02-22 | 1989-02-22 | Referred to the Committee on Finance. | Senate | Sen. Symms, Steven D. [R-ID] | ID | R | S001138 | 17 | Expresses the sense of the Senate that the Federal excise taxes on gasoline and diesel fuel should not be increased as a means of reducing the Federal deficit. | 2025-01-14T18:59:41Z | |
| 100-sres-463 | 100 | sres | 463 | A resolution expressing the sense of the Congress that Federal laws regarding the taxation of State and local government bonds should not be changed in order to increase revenue. | Taxation | 1988-08-11 | 1988-08-11 | Referred to the Committee on Finance. | Senate | Sen. Roth Jr., William V. [R-DE] | DE | R | R000460 | 4 | Expresses the sense of the Senate that Federal law governing the taxation of State and local government bonds should not be changed in order to increase Federal revenues. | 2025-01-03T20:55:56Z | |
| 100-sres-444 | 100 | sres | 444 | A resolution to express the sense of the Senate on the Internal Revenue Service tax offset program. | Taxation | 1988-06-21 | 1988-06-21 | Referred to the Committee on Finance. | Senate | Sen. Quayle, Dan [R-IN] | IN | R | Q000007 | 7 | Expresses the sense of the Senate that the Internal Revenue Service tax offset program should be: (1) reauthorized as soon as possible; and (2) permanently authorized. | 2025-01-03T20:55:44Z | |
| 100-sres-418 | 100 | sres | 418 | A resolution to expedite consideration of the diesel fuel tax. | Taxation | 1988-04-21 | 1988-04-21 | Referred to the Committee on Finance. | Senate | Sen. Karnes, David K. [R-NE] | NE | R | K000011 | 16 | Expresses the sense of the Senate that consideration of legislation to repeal statutes requiring the collection of the diesel fuel tax from off-road farm users should be expedited and consequent refunds returned to affected purchasers as quickly as possible. | 2025-01-03T20:55:44Z | |
| 100-sres-404 | 100 | sres | 404 | Homeownership Equity Resolution | Taxation | 1988-03-31 | 1988-03-31 | Read twice and referred to the Committee on Finance. | Senate | Sen. Hecht, Chic [R-NV] | NV | R | H000439 | 1 | Homeownership Equity Resolution - Expresses the sense of the Senate recognizing the importance: (1) of tax incentives (such as the tax deductibility of mortgage interest) to homeownership; and (2) of not placing additional restrictions or caps on homeownership tax benefits. | 2025-08-28T20:09:10Z | |
| 100-sres-104 | 100 | sres | 104 | A resolution calling on the Internal Revenue Service to revise Form W-4. | Taxation | 1987-02-17 | 1987-02-17 | Referred to the Committee on Finance. | Senate | Sen. Quayle, Dan [R-IN] | IN | R | Q000007 | 14 | Expresses the sense of the Senate that the Internal Revenue Service should revise the income tax withholding form (W-4). | 2025-01-14T18:59:41Z | |
| 100-sres-92 | 100 | sres | 92 | A resolution rejecting the Administration's recommendation to eliminate the excise tax exemption for alcohol fuels. | Taxation | 1987-01-29 | 1987-01-29 | Referred to the Committee on Finance. | Senate | Sen. Grassley, Chuck [R-IA] | IA | R | G000386 | 7 | Expresses the sense of the Senate that the President's recommendation in the 1988 Federal Budget proposal to repeal the partial excise tax exemption for alcohol fuels should be rejected by the Congress. | 2025-01-14T18:59:41Z | |
| 100-sres-46 | 100 | sres | 46 | A resolution expressing the sense of the Senate regarding tax rates. | Taxation | 1987-01-06 | 1987-01-06 | Referred to the Committee on Finance. | Senate | Sen. Dole, Robert J. [R-KS] | KS | R | D000401 | 29 | Expresses the sense of the Senate that the income tax rates provided in the Tax Reform Act of 1986 should not be raised or delayed. | 2025-01-14T18:59:41Z | |
| 99-sres-419 | 99 | sres | 419 | A resolution to express the sense of the Senate regarding the Federal tax exemption of Blue Cross and Blue Shield Plans. | Taxation | 1986-06-04 | 1986-06-04 | Referred to the Committee on Finance. | Senate | Sen. Gorton, Slade [R-WA] | WA | R | G000333 | 40 | Expresses the sense of the Senate that the 50-year-old tax exemption of the 84 nonprofit, community-based Blue Cross and Blue Shield Plans be retained without modification. | 2025-01-03T20:55:56Z | |
| 99-sres-409 | 99 | sres | 409 | A resolution to express the sense of the Senate that the tax reform legislation, when that bill is signed into law, remain unchanged for a minimum of five years, for the purpose of promoting economic growth and opportunity. | Taxation | 1986-05-19 | 1986-05-19 | Referred to the Committee on Finance. | Senate | Sen. Mattingly, Mack [R-GA] | GA | R | M000257 | 9 | Expresses the sense of the Senate that the tax reform legislation, when that bill is signed into law, remain unchanged for a minimum of five years, so as to provide stability for the American taxpayer and the private sector. | 2025-01-03T20:55:56Z | |
| 99-sres-407 | 99 | sres | 407 | A resolution to express the sense of the Senate in support of a tax differential for long-term capital gains. | Taxation | 1986-05-14 | 1986-05-14 | Referred to the Committee on Finance. | Senate | Sen. Cranston, Alan [D-CA] | CA | D | C000877 | 1 | Expresses the sense of the Senate that appropriate tax treatment for long-term capital gains investments should be incorporated into tax reform legislation, and that this can be accomplished by one or both of the following measures: (1) a meaningful differential for long-term capital gains; or (2) a proper indexation of invested assets to account for inflation. | 2025-01-03T20:55:56Z | |
| 99-sres-400 | 99 | sres | 400 | A resolution to retain current tax treatment of Individual Retirement Account. | Taxation | 1986-05-08 | 1986-05-16 | Committee on Finance requested executive comment from OMB, Treasury Department. | Senate | Sen. Roth Jr., William V. [R-DE] | DE | R | R000460 | 6 | Expresses the sense of the Senate that the current tax treatment of individual retirement accounts should be retained and that such retention is consistent with the goals of tax reform. | 2025-01-03T20:55:56Z | |
| 99-sres-401 | 99 | sres | 401 | A resolution to express the sense of the Senate regarding full deductibility of contributions to Individual Retirement Accounts. | Taxation | 1986-05-08 | 1986-05-16 | Committee on Finance requested executive comment from OMB, Treasury Department. | Senate | Sen. Hawkins, Paula [R-FL] | FL | R | H000374 | 0 | Expresses the sense of the Senate that contributions to individual retirement accounts should retain their full tax deductibility. | 2025-01-03T20:55:56Z | |
| 99-sres-395 | 99 | sres | 395 | A resolution expressing the sense of the Senate that the deduction for State and local taxes be retained. | Taxation | 1986-05-06 | 1986-05-06 | Referred to the Committee on Finance. | Senate | Sen. Chiles, Lawton [D-FL] | FL | D | C000356 | 10 | Expresses the sense of the Senate that the deduction for State and local taxes be retained in any Federal tax reform legislation. | 2025-01-03T20:55:56Z | |
| 99-sres-371 | 99 | sres | 371 | A resolution to express the sense of the Senate to protect the public and private financing of infrastructure by retaining the current treatment of such financing through tax-exempt bonds, depreciation of recovery property, and regular tax credit for investment in depreciable property. | Taxation | 1986-03-26 | 1986-04-02 | Committee on Finance requested executive comment from OMB, Treasury Department. | Senate | Sen. Domenici, Pete V. [R-NM] | NM | R | D000407 | 13 | Expresses the sense of the Senate, and instructs its committees and conferees, that the Senate: (1) will not approve any provisions relating to tax-exempt bonds in H.R. 3838 or similar legislation that will adversely affect the ability of States and their political subdivisions to finance infrastructure needs; (2) will retain incentives in the capital formation provisions of any tax reform legislation to encourage private investment in public infrastructure; and (3) will not approve any tax reform provisions that would adversely affect the tax-exempt status of bonds or other obligations of the States or their political subdivisions which comply with current law and which are issued prior to either January 1, 1987, or any later date provided in enacted law. | 2025-01-03T20:55:56Z | |
| 99-sres-366 | 99 | sres | 366 | A resolution expressing the sense of the Senate that the deduction for State and local taxes be repealed. | Taxation | 1986-03-13 | 1986-03-17 | Committee on Finance requested executive comment from OMB, Treasury Department. | Senate | Sen. Humphrey, Gordon J. [R-NH] | NH | R | H000951 | 0 | Expresses the sense of the Senate that the income tax deduction for State and local taxes should be repealed. | 2025-01-03T20:55:56Z | |
| 99-sres-364 | 99 | sres | 364 | A resolution to express the sense of the Senate relating to taxation of the small businesses of the Nation. | Taxation | 1986-03-11 | 1986-03-13 | Committee on Finance requested executive comment from OMB, Treasury Department. | Senate | Sen. Bumpers, Dale [D-AR] | AR | D | B001057 | 1 | Expresses the sense of the Senate that: (1) any tax reform legislation should reduce income taxes on small businesses; (2) any reduction in corporate tax rates should apply to each income tax bracket; (3) the phaseout of graduated corporate tax rates should not occur at an income level below that established by current law; and (4) the maximum corporate tax rate should not apply to a level of income below that established by current law. | 2025-01-03T20:55:56Z | |
| 99-sres-339 | 99 | sres | 339 | A resolution to express the sense of the Senate with respect to proposals currently before the Congress to tax certain employer-paid benefits and other life-support benefits. | Taxation | 1986-02-06 | 1986-02-12 | Committee on Finance requested executive comment from OMB, Departments of Treasury and Health and Human Services. | Senate | Sen. Byrd, Robert C. [D-WV] | WV | D | B001210 | 36 | Expresses the sense of the Senate that employee benefits should not be taxed. | 2025-01-03T20:55:56Z | |
| 99-sres-303 | 99 | sres | 303 | A resolution to express the sense of the Senate with respect to proposals currently before the Congress to tax certain employer-paid benefits and other life-support benefits. | Taxation | 1986-01-29 | 1986-02-05 | Committee on Finance requested executive comment from OMB, Departments of the Treasury and Health and Human Services. | Senate | Sen. Heinz, John [R-PA] | PA | R | H000456 | 44 | Expresses the sense of the Senate that employee benefits should not be taxed. | 2025-01-03T20:55:56Z | |
| 99-sres-304 | 99 | sres | 304 | A resolution to express the sense of the Senate that the present 3-year basis recovery rule on taxation of retirement annuities be maintained. | Taxation | 1986-01-29 | 1986-02-05 | Committee on Finance requested executive comment from OMB, Department of the Treasury. | Senate | Sen. Trible, Paul S., Jr. [R-VA] | VA | R | T000367 | 15 | Expresses the sense of the Senate that the present three-year basis recovery rule on the taxation of retirement annuities for public employees should be maintained and provisions requiring the repeal of such treatment contained in certain tax reform legislation (H.R. 3838) should be deleted. | 2025-01-03T20:55:56Z | |
| 99-sres-281 | 99 | sres | 281 | A resolution relating to a prospective effective date for tax reform. | Taxation | 1985-12-19 | 1985-12-19 | Submitted in the Senate, considered, and agreed to without amendment and with a preamble by Voice Vote. | Senate | Sen. Dole, Robert J. [R-KS] | KS | R | D000401 | 55 | Expresses the sense of the Senate that the effective date of any fundamental tax reform legislation should generally be January 1, 1987, while recognizing that appropriate transition rules may be necessary to avoid unintended adverse effects and recognizing further that retroactive effective dates may be necessary to extend certain provisions which expire before January 1, 1987. | 2021-06-30T19:52:40Z | |
| 99-sres-242 | 99 | sres | 242 | A resolution to express the sense of the Senate that Congress should not change the Federal income tax treatment of State and local debt obligations. | Taxation | 1985-10-22 | 1985-10-24 | Committee on Finance requested executive comment from OMB, Treasury Department. | Senate | Sen. Mattingly, Mack [R-GA] | GA | R | M000257 | 2 | Expresses the sense of the Senate that the Congress should not adopt additional statutory changes which will further curtail the issuance by units of State and local governments of obligations which are tax-exempt under Federal income tax law. | 2025-01-03T20:55:56Z | |
| 99-sres-233 | 99 | sres | 233 | A resolution to express the sense of the Senate on the need to reject any tax reform proposal which would remove the tax-exempt status of private purpose State and local bond obligations. | Taxation | 1985-09-24 | 1985-09-24 | Referred to the Committee on Finance. | Senate | Sen. Pressler, Larry [R-SD] | SD | R | P000513 | 2 | Expresses the sense of the Senate that any tax reform legislation adopted by the Congress should not remove the tax-exempt status for private purpose State and local bond obligations. | 2025-01-03T20:55:56Z | |
| 99-sres-209 | 99 | sres | 209 | A resolution expressing the sense of the Senate in opposition to the repeal of the Historic Rehabilitation Tax Credit. | Taxation | 1985-08-01 | 1985-08-13 | Committee on Finance requested executive comment from OMB, Treasury Department. | Senate | Sen. Heinz, John [R-PA] | PA | R | H000456 | 3 | Expresses the sense of the Senate that any tax reform legislation should not contain any provision to eliminate or in any way lessen the efficacy of the historic rehabilitation tax credit. | 2025-01-03T20:55:56Z | |
| 99-sres-199 | 99 | sres | 199 | A resolution to urge the Senate of the United States to reject any tax reform proposal which would impose a tax on the annual increase in the value of permanent life insurance. | Taxation | 1985-07-15 | 1985-07-24 | Committee on Finance requested executive comment from OMB, Treasury Department. | Senate | Sen. Heinz, John [R-PA] | PA | R | H000456 | 25 | Expresses the sense of the Senate that any tax reform legislation adopted by the Senate should not impose a tax on the annual increase in the value of permanent life insurance. | 2025-01-03T20:55:56Z | |
| 99-sres-173 | 99 | sres | 173 | A resolution expressing the sense of the Senate that any tax reform measure enacted by Congress should restore the value of the personal exemption by increasing it to a minimum of $2,000 and indexing it to prevent further erosion of its value. | Taxation | 1985-05-22 | 1985-05-22 | Referred to the Committee on Finance. | Senate | Sen. Kasten, Robert W., Jr. [R-WI] | WI | R | K000019 | 7 | Expresses the sense of the Senate that any tax reform measure enacted by the Congress should restore the value of the personal exemption by increasing it to a minimum of $2,000, and the indexing of the personal exemption should be retained in order to prevent further erosion of its value to the American taxpayer. | 2025-01-03T20:55:56Z | |
| 99-sres-165 | 99 | sres | 165 | A resolution to urge the President of the United States and the Secretary of the Treasury to reject any tax reform proposal which would impose a tax on the annual increase in the value of permanent life insurance. | Taxation | 1985-05-15 | 1985-05-20 | Committee on Finance requested executive comment from OMB, Treasury Department. | Senate | Sen. Heinz, John [R-PA] | PA | R | H000456 | 4 | Expresses the sense of the Senate that the President and the Secretary of the Treasury should exclude from any tax reform plan any proposal to impose a tax on the annual increase in the value of permanent life insurance. | 2025-01-03T20:55:56Z | |
| 99-sres-101 | 99 | sres | 101 | A resolution to preserve the tax deduction for charitable contributions. | Taxation | 1985-03-18 | 1985-03-22 | Committee on Finance requested executive comment from OMB, Treasury Department. | Senate | Sen. Wilson, Pete [R-CA] | CA | R | W000607 | 6 | (Senate agreed to amend Measure as passed Senate) States that the deduction for charitable contributions should remain as currently provided for in the Federal tax code. | 2025-01-03T20:55:56Z | |
| 99-sres-82 | 99 | sres | 82 | A resolution to preserve the deduction for State and local taxes. | Taxation | 1985-02-28 | 1985-03-04 | Committee on Finance requested executive comment from OMB, Treasury Department. | Senate | Sen. D'Amato, Alfonse [R-NY] | NY | R | D000018 | 22 | Expresses the sense of the Senate that the Federal tax deduction for State and local taxes should not be repealed. | 2025-01-03T20:55:56Z | |
| 99-sres-53 | 99 | sres | 53 | A resolution concerning the Internal Revenue Code. | Taxation | 1985-01-29 | 1985-01-31 | Committee on Finance requested executive comment from OMB, Treasury Department. | Senate | Sen. Dodd, Christopher J. [D-CT] | CT | D | D000388 | 10 | Expresses the sense of the Senate that: (1) changes in the Internal Revenue Code shall have a general effective date no earlier than their date of enactment; (2) transactions and investments undertaken prior to the enactment of comprehensive tax reform by the Congress shall continue to be treated under the existing Federal income tax law; and (3) appropriate transition rules shall be incorporated in all tax legislation to assure that transactions planned and entered into in reliance upon existing law shall not be subject to new and adverse provisions. | 2025-01-03T20:55:56Z | |
| 99-sres-42 | 99 | sres | 42 | A resolution expressing the sense of the Senate that the Secretary of the Treasury delay implementation of the requirement that taxpayers keep contemporaneous records of their use of certain property. | Taxation | 1985-01-22 | 1985-01-25 | Committee on Finance requested executive comment from OMB, Treasury Department. | Senate | Sen. Melcher, John [D-MT] | MT | D | M000635 | 0 | Expresses the sense of the Senate that the Secretary of the Treasury should delay implementation of the requirement added by the Tax Reform Act of 1984 that taxpayers keep logs and other contemporaneous records regarding business travel expenses, including automobile expenses, business entertainment expenses, gift expenses, and the use of certain property until the Congress has the opportunity to review such requirement. | 2025-01-03T20:55:56Z | |
| 98-sres-385 | 98 | sres | 385 | A resolution urging continuation of tax deductibility of residential mortgage interest payments. | Taxation | 1984-05-02 | 1984-06-19 | Committee on Finance requested executive comment from OMB, Treasury Department. | Senate | Sen. Bentsen, Lloyd M. [D-TX] | TX | D | B000401 | 8 | Expresses the sense of the Senate that the tax deductibility of residential mortgage interest payments should be continued. | 2025-01-03T19:04:17Z | |
| 98-sres-205 | 98 | sres | 205 | A resolution to express the sense of the Senate in support of the principles of a flat rate individual income tax. | Taxation | 1983-08-04 | 1983-08-20 | Committee on Finance requested executive comment from OMB, Treasury Department. | Senate | Sen. Helms, Jesse [R-NC] | NC | R | H000463 | 3 | Expresses the sense of the Senate that the Internal Revenue Code should be amended to establish a flat-rate individual income tax based on the following principles: (1) the tax system should be simple, understandable, and evenhanded; (2) no income should be taxed more than once; (3) all income should be subject to the same rate, which should be as low as possible; (4) the tax base should be as broad as possible, with very few credits, deductions, or exclusions; (5) personal tax exemptions should be large enough to exempt the poorest households from tax liability; and (6) the amount of overall tax revenue should be no greater than under the current tax system. | 2021-06-29T21:28:18Z | |
| 98-sres-126 | 98 | sres | 126 | A resolution to express the sense of the Senate that the changes in the Federal estate tax laws made by the Economic Recovery Tax Act of 1981 should not be modified. | Taxation | 1983-04-28 | 1983-06-27 | Subcommittee on Estate and Gift Taxation. Hearings held. Hearings printed: S.Hrg. 98-387. | Senate | Sen. Wallop, Malcolm [R-WY] | WY | R | W000092 | 36 | Expresses the sense of the Senate that the changes in the Federal estate tax laws which were made by the Economic Recovery Tax Act of 1981 are vital to the continuation of the family farm and small business, and that such changes should not be repealed or amended and should be allowed to run their course. | 2025-01-03T20:55:56Z | |
| 98-sres-70 | 98 | sres | 70 | A resolution to encourage the delay of the implementation of withholding of interest. | Taxation | 1983-02-23 | 1983-02-28 | Committee on Finance requested executive comment from OMB, Treasury Department. | Senate | Sen. Melcher, John [D-MT] | MT | D | M000635 | 2 | Expresses the sense of the Senate that the effective date for the implementation of withholding of taxes on interest and dividends should be delayed until October 1, 1983. | 2025-01-03T20:55:56Z | |
| 97-sres-339 | 97 | sres | 339 | A resolution expressing the sense of the Senate concerning the effective date of any 1982 tax increases or tax benefit decreases. | Taxation | 1982-03-15 | 1982-03-16 | Committee on Finance requested executive comment from OMB; Treasury Department. | Senate | Sen. Riegle, Donald W., Jr. [D-MI] | MI | D | R000249 | 3 | Expresses the sense of the Senate that any tax increases or tax benefit decreases enacted during 1982 shall not have retroactive application. | 2025-01-03T19:04:17Z | |
| 97-sres-284 | 97 | sres | 284 | A resolution expressing the sense of the Senate with respect to the consideration of an alternative minimum tax on corporations. | Taxation | 1982-01-26 | 1982-01-28 | Committee on Finance requested executive comment from OMB; Treasury Department. | Senate | Sen. Grassley, Chuck [R-IA] | IA | R | G000386 | 0 | Expresses the sense of the Senate that the Secretary of the Treasury should explore the possibility of imposing on corporations a minimum alternative tax on tax preferences. | 2025-01-03T20:55:44Z | |
| 97-sres-238 | 97 | sres | 238 | A resolution to retain the deductibility from personal taxes of interest paid on residential mortgages. | Taxation | 1981-11-03 | 1981-12-07 | Resolution agreed to in Senate without amendment and with a preamble by Yea-Nay Vote. 83-0. Record Vote No: 458. | Senate | Sen. Bentsen, Lloyd M. [D-TX] | TX | D | B000401 | 37 | Expresses the sense of the Senate that the present home mortgage interest income tax deduction be retained. | 2025-01-03T20:55:44Z | |
| 97-sres-232 | 97 | sres | 232 | A resolution expressing the sense of the Senate with respect to the need to continue the tax incentives for energy conservation and renewable energy sources. | Taxation | 1981-10-27 | 1981-10-30 | Committee on Finance requested executive comment from OMB; Treasury Department; Energy Department. | Senate | Sen. Chafee, John H. [R-RI] | RI | R | C000269 | 63 | Expresses the sense of the Senate that the provisions of the Internal Revenue Code which provide incentives for energy conservation and development of renewable energy sources should not be repealed or amended to reduce such incentives. | 2025-01-03T19:04:17Z | |
| 97-sres-212 | 97 | sres | 212 | A resolution to direct the Committee on Finance to reduce the cost of the Economic Recovery Tax Act by a third, so that the federal budget can be balanced in fiscal year 1984. | Taxation | 1981-09-16 | 1981-09-18 | Committee on Finance requested executive comment from OMB; Treasury Department. | Senate | Sen. Moynihan, Daniel Patrick [D-NY] | NY | D | M001054 | 0 | Directs the Senate Committee on Finance to report new tax legislation by no later than October 15, 1981, which would reduce by $250,000,000,000 the revenue loss from the Economic Recovery Tax Act of 1981 for fiscal years 1981 through 1986. | 2025-01-03T19:04:17Z | |
| 97-sres-151 | 97 | sres | 151 | A resolution to insure that a fair share of the business tax cut is specially designed for small and independent businesses. | Taxation | 1981-06-09 | 1981-06-09 | Referred to Senate Committee on Finance. | Senate | Sen. Kennedy, Edward M. [D-MA] | MA | D | K000105 | 12 | Expresses the sense of the Senate that at least 15 percent of any business tax cut enacted by Congress should be specially designed for small and independent businesses. | 2025-01-03T20:54:05Z | |
| 96-sres-481 | 96 | sres | 481 | A resolution directing the Committee on Finance to study and report on a tax program. | Taxation | 1980-06-26 | 1980-06-26 | Referred to Senate Committee on Finance. | Senate | Sen. Bentsen, Lloyd M. [D-TX] | TX | D | B000401 | 48 | Directs the Senate Finance Committee to report to the Senate by September 3, 1980, a responsible, targeted anti- inflationary tax cut to take effect in 1981. Directs the Democratic Task Force on the Economy to recommend to the Senate a comprehensive economic policy at the earliest possible date. | 2021-06-14T19:52:13Z | |
| 96-sres-435 | 96 | sres | 435 | An original resolution relating to transitional rules governing the use of tax-exempt State and municipal bonds known as mortgage bonds. | Taxation | 1980-05-15 | 1980-05-15 | Placed on calendar in Senate. | Senate | Sen. Long, Russell B. [D-LA] | LA | D | L000428 | 0 | Expresses the sense of the Senate that any change in the tax treatment of interest on State or local obligations issued to provide housing financing shall not apply to those obligations issued before January 1, 1981, and all the proceeds of which are, or were reasonably expected to be, committed within one year of issuance. | 2021-06-14T19:51:55Z | |
| 96-sres-411 | 96 | sres | 411 | A resolution expressing the sense of the Senate that no withholding tax be imposed on certain interest and dividends. | Taxation | 1980-04-28 | 1980-04-28 | Referred to Senate Committee on Finance. | Senate | Sen. Hayakawa, Samuel Ichiye [R-CA] | CA | R | H000384 | 5 | Declares that it is the sense of the Senate that no Federal withholding tax be imposed on dividends and interest received by any citizen or resident of the United States. | 2021-06-14T19:51:49Z | |
| 96-sres-188 | 96 | sres | 188 | A resolution stating transitional rules for tax exempt mortgage bonds. | Taxation | 1979-06-19 | 1979-07-19 | Measure passed Senate, amended. | Senate | Sen. Gravel, Mike [D-AK] | AK | D | G000388 | 8 | (Measure passed Senate, amended) Expresses the sense of the Senate with respect to the adoption of transitional rules for the elimination of the tax exclusion of interest from Government bonds issued to finance mortgages on owner-occupied and multifamily residences. Provides that interest from Government bonds issued after April 25, 1979, shall be excludable from gross income if official actions had been taken by such date indicating an intent to issue such bonds. Permits the rollover of bonds outstanding on April 24, 1979, where the maturity date of such bonds is no longer than the life of the initial mortgages on the property. Permits the use of the tax-exempt bonds for the financing of projects which had reached specified stages of development prior to April 25, 1979. Permits State public nonprofit corporations to issue mortgage subsidy bonds in compliance with the transition provisions of this resolution. | 2025-01-03T20:55:44Z | |
| 95-sres-242 | 95 | sres | 242 | A resolution relating to policy changes by the Internal Revenue Service. | Taxation | 1977-08-04 | 1977-08-04 | Referred to Senate Committee on Finance. | Senate | Sen. Hatch, Orrin G. [R-UT] | UT | R | H000338 | 16 | Expresses the displeasure of the Senate toward any policy of the Internal Revenue Service which changes through administrative interpretation long-standing applications of the internal revenue laws. Expresses the sense of the Senate that the Internal Revenue Service refrain from changing its policy with respect to taxation of benefits given to employees, without submission of any proposed changes to Congress. | 2024-08-01T20:07:30Z | |
| 94-sres-158 | 94 | sres | 158 | A resolution to clarify the individual income tax rebates. | Taxation | 1975-05-15 | 1975-06-09 | Measure passed Senate. | Senate | Sen. Packwood, Bob [R-OR] | OR | R | P000009 | 8 | States that the Senate intends that the individual income tax rebate provided by the Tax Reduction Act of 1975 is not be subject to State income tax and that the rebates do not involve any reduction in the taxpayers' Federal income tax liability as such for 1974 nor do they constitute income to the taxpayer. | 2024-08-01T19:33:54Z |
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CREATE TABLE legislation (
bill_id TEXT PRIMARY KEY,
congress INTEGER,
bill_type TEXT,
bill_number INTEGER,
title TEXT,
policy_area TEXT,
introduced_date TEXT,
latest_action_date TEXT,
latest_action_text TEXT,
origin_chamber TEXT,
sponsor_name TEXT,
sponsor_state TEXT,
sponsor_party TEXT,
sponsor_bioguide_id TEXT,
cosponsor_count INTEGER DEFAULT 0,
summary_text TEXT,
update_date TEXT,
url TEXT
);
CREATE INDEX idx_leg_congress ON legislation(congress);
CREATE INDEX idx_leg_type ON legislation(bill_type);
CREATE INDEX idx_leg_policy ON legislation(policy_area);
CREATE INDEX idx_leg_date ON legislation(introduced_date);
CREATE INDEX idx_leg_sponsor ON legislation(sponsor_name);
CREATE INDEX idx_leg_sponsor_bioguide ON legislation(sponsor_bioguide_id);