legislation
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794 rows where congress = 103 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 |
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| 103-s-2567 | 103 | s | 2567 | Commercial Aviation Fuel Tax Exemption Extension Act | Taxation | 1994-12-01 | 1994-12-01 | Read twice and referred to the Committee on Finance. | Senate | Sen. Gorton, Slade [R-WA] | WA | R | G000333 | 2 | Commercial Aviation Fuel Tax Exemption Extension Act - Amends the Internal Revenue Code to extend the fuel tax exemption for commercial aviation until September 30, 1998. | 2025-08-26T13:52:22Z | |
| 103-hr-5299 | 103 | hr | 5299 | To amend the Internal Revenue Code of 1986 to phase out the tax subsidies for alcohol fuels involving alcohol produced from feedstocks eligible to receive Federal agricultural subsidies. | Taxation | 1994-11-29 | 1994-11-30 | Sponsor introductory remarks on measure. (CR E2341) | House | Rep. Franks, Bob [R-NJ-7] | NJ | R | F000349 | 6 | Amends the Internal Revenue Code to phase out the tax subsidies for alcohol fuels produced from feedstocks which are eligible to receive Federal agricultural subsidies. Amends the Internal Revenue Code to establish the Dredging Material Account in the Harbor Maintenance Trust Fund. Transfers 50 percent of the amounts received from increased tax liabilities under this Act to such Account. | 2024-02-07T16:32:33Z | |
| 103-hr-5301 | 103 | hr | 5301 | Illegal Alien Credit Denial Act | Taxation | 1994-11-29 | 1994-11-29 | Referred to the House Committee on Ways and Means. | House | Rep. Hayes, James A. [D-LA-7] | LA | D | H000390 | 0 | Illegal Alien Credit Denial Act - Amends the Internal Revenue Code to make illegal aliens ineligible for the earned income credit. Requires the verification of taxpayer identification numbers of the taxpayer and qualifying children on returns claiming such credit. Directs the Secretary of the Treasury and the Secretary of Health and Human Services to establish expedited procedures on the verification and issuance of such identification numbers. | 2025-08-26T13:51:32Z | |
| 103-hr-5306 | 103 | hr | 5306 | Tax Rate Reduction Act of 1994 | Taxation | 1994-11-29 | 1994-11-29 | Referred to the House Committee on Ways and Means. | House | Rep. Saxton, Jim [R-NJ-3] | NJ | R | S000097 | 11 | Tax Rate Reduction Act of 1994 - Amends the Internal Revenue Code to repeal the highest income tax rate for individuals, lower the highest taxable income threshold, and reduce individual income tax rates from 1995 until 1998. Repeals the overall limitation on itemized deductions and the phaseout of personal exemptions. | 2025-08-26T13:49:40Z | |
| 103-s-2557 | 103 | s | 2557 | A bill to amend the Internal Revenue Code of 1986 to reinstate the 80-percent limitation on the deductible portion of meal expenses. | Taxation | 1994-10-08 | 1994-10-08 | Read twice and referred to the Committee on Finance. | Senate | Sen. Simpson, Alan K. [R-WY] | WY | R | S000429 | 0 | Amends the Internal Revenue Code to revise the deductibility of meal and entertainment expenses and items to allow a deduction of 80 percent of the amount of such expenses, or 50 percent of the amount of such items. | 2025-01-14T18:59:41Z | |
| 103-hr-5249 | 103 | hr | 5249 | Historic Homeownership Assistance Act | Taxation | 1994-10-07 | 1994-10-07 | Referred to the House Committee on Ways and Means. | House | Rep. Andrews, Michael [D-TX-25] | TX | D | A000209 | 2 | Historic Homeownership Assistance Act - Amends the Internal Revenue Code to allow a tax credit for 20 percent of the qualified rehabilitation expenditures made by a taxpayer with respect to a qualified historic home. Imposes dollar limitations on such credit. | 2025-08-26T13:49:12Z | |
| 103-hr-5259 | 103 | hr | 5259 | To amend the Internal Revenue Code of 1986 to exclude long-term capital gains from gross income. | Taxation | 1994-10-07 | 1994-10-07 | Referred to the House Committee on Ways and Means. | House | Rep. Dreier, David [R-CA-28] | CA | R | D000492 | 0 | Amends the Internal Revenue Code to exclude from gross income 100 percent of long-term capital gain recognized on the sale or exchange of property. | 2024-02-07T16:32:33Z | |
| 103-hr-5280 | 103 | hr | 5280 | To amend the Internal Revenue Code of 1986 to allow a deduction for State and local general sales taxes and to compensate for the resulting revenue loss by providing that only 89 percent of the amount of all State and local taxes shall be allowed as a deduction. | Taxation | 1994-10-07 | 1994-10-07 | Referred to the House Committee on Ways and Means. | House | Rep. Smith, Nick [R-MI-7] | MI | R | S000597 | 1 | Amends the Internal Revenue Code to allow an itemized deduction for 89 percent of State and local general sales taxes. | 2024-02-07T16:32:33Z | |
| 103-hr-5281 | 103 | hr | 5281 | To amend the Internal Revenue Code of 1986 to provide a tax credit to all families with young children, and for other purposes. | Taxation | 1994-10-07 | 1994-10-07 | Referred to the House Committee on Ways and Means. | House | Rep. Smith, Nick [R-MI-7] | MI | R | S000597 | 3 | Amends the Internal Revenue Code to replace the current dependent care credit with a credit for households with young children and for employment-related expenses for disabled dependents. Lowers the age for a qualifying individual from 13 years to 5 years and includes an additional amount for each such individual in determining such credit. | 2024-02-07T16:32:33Z | |
| 103-hr-5286 | 103 | hr | 5286 | To amend the Internal Revenue Code of 1986 to provide that the burden of proof shall be on the Secretary of the Treasury in all tax cases, and for other purposes. | Taxation | 1994-10-07 | 1994-10-07 | Referred to the House Committee on Ways and Means. | House | Rep. Traficant, James A., Jr. [D-OH-17] | OH | D | T000350 | 0 | Amends the Internal Revenue Code to provide that the burden of proof with respect to all issues, in the case of any court proceeding, is on the Secretary of the Treasury. Requires the Secretary to identify in writing the specific kind or type of tax, and its specific implementing regulations, upon the written request from any person made liable for such tax. Increases the limitation on the amount of recovery for civil damages for unauthorized collection actions by the Internal Revenue Service. | 2024-02-07T16:32:33Z | |
| 103-s-2540 | 103 | s | 2540 | Taxpayer Empowerment Act | Taxation | 1994-10-07 | 1994-10-07 | Read twice and referred to the Committee on Finance. | Senate | Sen. Harkin, Tom [D-IA] | IA | D | H000206 | 0 | Taxpayer Empowerment Act - Amends the Internal Revenue Code to allow an eligible individual to file a taxpayer empowerment form by April 15 of each year that specifies the individual's allocation of budget authority for major outlay categories. Requires the Secretary of the Treasury to compile such budgeting decisions and report to the House and Senate Budget Committees and the Director of the Office of Management and Budget. Requires the President's budget and the congressional budget to reflect such taxpayer allocations. | 2025-08-26T13:50:55Z | |
| 103-s-2552 | 103 | s | 2552 | Illegal Alien Credit Denial Act | Taxation | 1994-10-07 | 1994-10-07 | Read twice and referred to the Committee on Finance. | Senate | Sen. Roth Jr., William V. [R-DE] | DE | R | R000460 | 0 | Illegal Alien Credit Denial Act - Amends the Internal Revenue Code to make illegal aliens ineligible for the earned income credit. Requires the verification of taxpayer identification numbers of the taxpayer and qualifying children on returns claiming such credit. Directs the Secretary of the Treasury and the Secretary of Health and Human Services to establish expedited procedures on the verification and issuance of such identification numbers. | 2025-08-26T13:52:21Z | |
| 103-hr-5201 | 103 | hr | 5201 | Entrepreneurship Promotion Act of 1994 | Taxation | 1994-10-06 | 1994-10-06 | Referred to the House Committee on Ways and Means. | House | Rep. Wyden, Ron [D-OR-3] | OR | D | W000779 | 0 | Entrepreneurship Promotion Act of 1994 - Amends the Internal Revenue Code to provide for the nonrecognition of gain from the sale of eligible small business stock if the proceeds are used to purchase other eligible small business stock. | 2025-08-26T13:51:33Z | |
| 103-hr-5202 | 103 | hr | 5202 | Family Savings and Investors Protection Act of 1994 | Taxation | 1994-10-06 | 1994-10-06 | Referred to the House Committee on Ways and Means. | House | Rep. Wyden, Ron [D-OR-3] | OR | D | W000779 | 0 | Family Savings and Investors Protection Act of 1994 - Amends the Internal Revenue Code to require indexing, based on the gross national product deflator, of the adjusted basis of certain assets (corporate stock and tangible property that is a capital asset of property used in a trade or business) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss. | 2025-08-26T13:50:33Z | |
| 103-hr-5207 | 103 | hr | 5207 | To amend the Internal Revenue Code of 1986 to allow the one-time exclusion on gain from sale of a principal residence to be taken before age 55 if the taxpayer or a family member suffers a catastrophic illness. | Taxation | 1994-10-06 | 1994-10-06 | Referred to the House Committee on Ways and Means. | House | Rep. Baker, Bill [R-CA-10] | CA | R | B000078 | 0 | Amends the Internal Revenue Code to allow the one-time exclusion on gain from the sale of a principal residence to be taken before age 55 if the taxpayer or a family member: (1) is physically or mentally incapable of self-care; and (2) has had such condition, or will have such condition, for at least six months. | 2024-02-07T16:32:33Z | |
| 103-s-2523 | 103 | s | 2523 | A bill to amend the Internal Revenue Code of 1986 to permit certain foreign pension plans to invest in the United States on a nontaxable basis. | Taxation | 1994-10-06 | 1994-10-06 | Read twice and referred to the Committee on Finance. | Senate | Sen. Wallop, Malcolm [R-WY] | WY | R | W000092 | 0 | Amends the Internal Revenue Code to allow a tax exemption for certain foreign pension plans. | 2025-01-14T18:59:41Z | |
| 103-s-2532 | 103 | s | 2532 | Medical Savings Account Tax Incentive Act | Taxation | 1994-10-06 | 1994-10-06 | Read twice and referred to the Committee on Finance. | Senate | Sen. Roth Jr., William V. [R-DE] | DE | R | R000460 | 3 | Medical Savings Account Tax Incentive Act - Amends the Internal Revenue Code to allow certain individuals covered by high deductible health plans a tax deduction for contributions made to a medical care savings account. Excludes employer contributions to medical savings accounts from the gross income of employees covered by such health plans, limited to the high deductible health plan differential. Excludes employer contributions to such accounts from employment taxes. Provides for the establishment of medical savings accounts. | 2025-08-26T13:51:34Z | |
| 103-hr-5193 | 103 | hr | 5193 | To amend the Internal Revenue Code of 1986 to reform the earned income tax credit. | Taxation | 1994-10-05 | 1994-10-05 | Referred to the House Committee on Ways and Means. | House | Rep. Petri, Thomas E. [R-WI-6] | WI | R | P000265 | 0 | Amends the Internal Revenue Code to modify the earned income credit. Allows a supplemental child credit for each qualifying child who has not attained age six. Limits such credit to four children. Establishes the earned income amount and the phaseout amount to be used in determining the earned income credit (currently tables determine such amounts based on the number of qualifying children). Repeals the use of such credit by individuals without children. Lowers the qualifying age requirement from under 19 years to under 18 years. Repeals the qualification of students under the age of 24. Requires the verification of taxpayer identification numbers on returns claiming the earned income credit. | 2024-02-07T16:32:33Z | |
| 103-hr-5162 | 103 | hr | 5162 | Long-Term Care Act of 1994 | Taxation | 1994-10-04 | 1994-10-19 | Referred to the Subcommittee on Legislation and National Security. | House | Rep. Dreier, David [R-CA-28] | CA | R | D000492 | 0 | Long-Term Care Act of 1994 - Amends the Internal Revenue Code to provide for the nonrecognition of gain from the sale of a principal residence if the new residence is a qualified continuing care retirement community and the taxpayer has attained the age 55. Excludes from gross income amounts withdrawn from individual retirement plans or certain pension plans to pay qualified long-term care insurance expenses. Increases the one-time exclusion of gain on the sale of a principal residence by individuals who have attained age 55 by the amount set aside for the long-term care of such individuals. Requires State mortgage loan laws to expressly apply to reverse mortgage loans. Provides that proceeds from reverse mortgage loans shall not be treated as income or receipts for means-tested programs. | 2025-08-26T13:49:47Z | |
| 103-hr-5169 | 103 | hr | 5169 | To amend the Internal Revenue Code of 1986 to provide that the income tax imposed on estates and trusts shall be determined using the rate table applicable to married individuals filing separate returns. | Taxation | 1994-10-04 | 1994-10-04 | Referred to the House Committee on Ways and Means. | House | Rep. McCrery, Jim [R-LA-5] | LA | R | M000388 | 0 | Amends the Internal Revenue Code to change the income tax rate table for estates and trusts to the tax rate table of married individuals filing separate returns. | 2024-02-07T16:32:33Z | |
| 103-s-2486 | 103 | s | 2486 | A bill to amend the Internal Revenue Code of 1986 to extend the deduction for health insurance costs of self-employed individuals, to increase the taxes on tobacco products, and for other purposes. | Taxation | 1994-09-30 | 1994-09-30 | Read twice and referred to the Committee on Finance. | Senate | Sen. Kohl, Herb [D-WI] | WI | D | K000305 | 1 | Amends the Internal Revenue Code to extend the deduction for health insurance costs of self-employed individuals until December 31, 1995. Increases the excise tax on: (1) cigars; (2) cigarettes; (3) cigarette papers and tubes; (4) snuff; and (5) chewing and pipe tobacco. Imposes a tax on the floor stocks of such tobacco products which are removed before January 1, 1995. Imposes such tax on such products entered into the United States from foreign trade zones before such date. | 2025-01-14T18:59:41Z | |
| 103-hr-5137 | 103 | hr | 5137 | To amend the Internal Revenue Code of 1986 to restore and increase the deduction for the health insurance costs of self-employed individuals. | Taxation | 1994-09-29 | 1994-09-29 | Referred to the House Committee on Ways and Means. | House | Rep. Volkmer, Harold L. [D-MO-9] | MO | D | V000112 | 0 | Amends the Internal Revenue Code to make permanent, and to increase to 100 percent, the deduction for the health insurance costs of self-employed individuals. | 2024-02-07T16:32:33Z | |
| 103-s-2476 | 103 | s | 2476 | Individual Retirement Account Equity and Enhancement Act of 1994 | Taxation | 1994-09-29 | 1994-09-29 | Read twice and referred to the Committee on Finance. | Senate | Sen. Chafee, John H. [R-RI] | RI | R | C000269 | 0 | Individual Retirement Account Equity and Enhancement Act of 1994 - Amends the Internal Revenue Code to allow certain spouses a deduction for contributions to an individual retirement account. Allows distribution from certain retirement plans without penalty to purchase first homes, pay higher education expenses and qualified long-term care expenses, and assist certain unemployed individuals. | 2025-08-26T13:52:24Z | |
| 103-s-2477 | 103 | s | 2477 | Family Forest and Preservation Tax Act of 1994 | Taxation | 1994-09-29 | 1994-09-29 | Read twice and referred to the Committee on Finance. | Senate | Sen. Gregg, Judd [R-NH] | NH | R | G000445 | 0 | TABLE OF CONTENTS: Title I: Estate Tax Provisions Title II: Income Tax Treatment Family Forestland Preservation Tax Act of 1994 - Title I: Estate Tax Provisions - Amends the Internal Revenue Code to exclude from a gross estate the value of real property: (1) which is used in timber operations; and (2) which is subject to a qualified conservation easement. Increases the recapture period for the special estate tax valuation of forest lands. Title II: Income Tax Treatment - Provides taxpayers a partial inflation adjustment for the deduction from gross income for qualified timber gain. Allows such deduction in computing adjusted gross income. Exclude from gross income the applicable percentage of qualified timber gain from the sale or exchange of property used in timber operations to a governmental unit for conservation purposes. Excludes from conditions of the material participation rules, for purposes of the passive loss limitations, closely held timber activity if the aggregate hours devoted to management of the activity for any year is generally fewer than 100 hours. | 2025-08-26T13:49:35Z | |
| 103-hr-5124 | 103 | hr | 5124 | To amend the Internal Revenue Code of 1986 to limit the interest deduction allowed corporations and to allow a deduction for dividends paid by corporations. | Taxation | 1994-09-28 | 1994-09-29 | Sponsor introductory remarks on measure. (CR E1982) | House | Rep. Reynolds, Mel [D-IL-2] | IL | D | R000178 | 0 | Amends the Internal Revenue Code to reduce the deduction for corporate interest payments by 20 percent. Excepts small corporations and farming businesses from such reduction. Allows corporations a deduction of 50 percent of the dividends paid during a taxable year. Limits such deduction to the amount in the qualified dividend account established by the corporation for the payment of such dividends. Prohibits the following corporations from using such deduction: (1) regulated investment companies; (2) real estate investment trusts; (3) an S corporation (certain small business corporations); (4) cooperative organizations; and (5) foreign sales corporations and domestic international sales corporations. Provides for an increase in the withholding tax on dividends paid to nonresident aliens or foreign corporations to reflect the dividend paid deduction. Requires, in the case of the acquisition of assets of a corporation by another corporation, that the acquiring corporation carryover the qualified dividend account. | 2024-02-07T16:32:33Z | |
| 103-hr-5109 | 103 | hr | 5109 | To amend the Internal Revenue Code of 1986 to provide that a taxpayer may elect to include in income crop insurance proceeds and disaster payments in the year of the disaster or in the following year, and for other purposes. | Taxation | 1994-09-27 | 1994-09-27 | Referred to the House Committee on Ways and Means. | House | Rep. Minge, David [D-MN-2] | MN | D | M000795 | 0 | Amends the Internal Revenue Code to allow a taxpayer to elect to include in income crop insurance proceeds and disaster payments in the year of the disaster or in the following year. Modifies the requirement for the accrual method of accounting for family corporations engaged in farming by reducing the amount of gross receipts that may be excepted after December 31, 1993. | 2024-02-07T16:32:33Z | |
| 103-hr-5111 | 103 | hr | 5111 | To amend the Internal Revenue Code of 1986 to provide a 1-year extension of the deduction for the health insurance costs of self-employed individuals. | Taxation | 1994-09-27 | 1994-09-27 | Referred to the House Committee on Ways and Means. | House | Rep. Barrett, Thomas M. [D-WI-5] | WI | D | B000177 | 37 | Amends the Internal Revenue Code to extend the special rules for the deduction of health insurance costs of self-employed individuals from December 31, 1993, until December 31, 1994. | 2024-02-07T16:32:33Z | |
| 103-hr-5106 | 103 | hr | 5106 | To amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for amounts contributed by an employer to medical incentives accounts of employees. | Taxation | 1994-09-26 | 1994-09-26 | Referred to the House Committee on Ways and Means. | House | Rep. Saxton, Jim [R-NJ-3] | NJ | R | S000097 | 2 | Amends the Internal Revenue Code to exclude from the gross income of an employee amounts contributed by an employer to a medical incentives account. | 2024-02-07T16:32:33Z | |
| 103-hr-5089 | 103 | hr | 5089 | Individual Training Account Act of 1994 | Taxation | 1994-09-23 | 1994-09-23 | Referred to the House Committee on Ways and Means. | House | Rep. Klink, Ron [D-PA-4] | PA | D | K000270 | 1 | Individual Training Account Act of 1994 - Amends the Internal Revenue Code to allow an individual a deduction for amounts paid yearly into an individual training account for the benefit of such individual. Describes such account as one to pay the expenses of job training and job-related relocation. | 2025-08-26T13:49:05Z | |
| 103-hr-5091 | 103 | hr | 5091 | Economic Growth and Jobs Act of 1994 | Taxation | 1994-09-23 | 1994-09-23 | Referred to the House Committee on Ways and Means. | House | Rep. Obey, David R. [D-WI-7] | WI | D | O000007 | 14 | Economic Growth and Jobs Act of 1994 - Grants the President authority to declare temporary tax reductions based on economic growth and the rate of national unemployment. Provides for a temporary surtax when the economic growth requirements are subsequently satisfied. | 2025-08-26T13:50:17Z | |
| 103-s-2450 | 103 | s | 2450 | Tax Compliance Enforcement Act of 1994 | Taxation | 1994-09-22 | 1994-09-22 | Read twice and referred to the Committee on Finance. | Senate | Sen. Lautenberg, Frank R. [D-NJ] | NJ | D | L000123 | 0 | Tax Compliance Enforcement Act of 1994 - Amends the Internal Revenue Code to prohibit a delinquent taxpayer from receiving Federal benefits or from being hired as an officer or employee of the Government of the United States, including the legislative and judicial branches. Increases certain tax-related criminal fines. | 2025-08-26T13:51:21Z | |
| 103-hr-5068 | 103 | hr | 5068 | To amend the Internal Revenue Code of 1986 to provide a credit for the purchase of child restraint systems used in motor vehicles. | Taxation | 1994-09-21 | 1994-09-21 | Referred to the House Committee on Ways and Means. | House | Rep. Fields, Jack [R-TX-8] | TX | R | F000111 | 2 | Amends the Internal Revenue Code to allow an income tax credit for the cost of purchasing a child restraint system for use in a motor vehicle. | 2024-02-07T16:32:33Z | |
| 103-hr-5070 | 103 | hr | 5070 | Persons With Disabilities Trusts Tax Rate Restoration Act | Taxation | 1994-09-21 | 1994-09-21 | Referred to the House Committee on Ways and Means. | House | Rep. Payne, Lewis F., Jr. [D-VA-5] | VA | D | P000152 | 0 | Persons With Disabilities Trusts Tax Rate Restoration Act - Amends the Internal Revenue Code to repeal the 1993 rate increase on trusts for individuals who are disabled. | 2025-08-26T13:51:13Z | |
| 103-s-2445 | 103 | s | 2445 | A bill to amend the Internal Revenue Code of 1986 to limit the applicability of the generation-skipping transfer tax. | Taxation | 1994-09-21 | 1994-09-21 | Read twice and referred to the Committee on Finance. | Senate | Sen. Danforth, John C. [R-MO] | MO | R | D000030 | 11 | Amends the Internal Revenue Code to provide a special rule for persons with a deceased parent for purposes of the generation-skipping transfer tax. | 2025-01-14T18:59:41Z | |
| 103-hr-5062 | 103 | hr | 5062 | To amend the Internal Revenue Code of 1986 to make permanent the limited deduction of health insurance costs of self-employed individuals. | Taxation | 1994-09-20 | 1994-09-23 | Sponsor introductory remarks on measure. (CR H9577) | House | Rep. Meyers, Jan [R-KS-3] | KS | R | M000684 | 212 | Amends the Internal Revenue Code to make permanent the limited deduction for the health insurance costs of self-employed individuals. | 2024-02-07T16:32:33Z | |
| 103-hr-5064 | 103 | hr | 5064 | Insurance Tax Fairness Act of 1994 | Taxation | 1994-09-20 | 1994-09-23 | Sponsor introductory remarks on measure. (CR E1926) | House | Rep. Filner, Bob [D-CA-50] | CA | D | F000116 | 13 | Insurance Tax Fairness Act of 1994 - Amends the Internal Revenue Code to revise the method for determining the limitation on the deduction of policyholder dividends by mutual life insurance companies. Exempts small life insurance companies from the required capitalization of certain policy acquisition expenses. Expresses the sense of the Congress that revenues resulting from this Act be dedicated to the funding of: (1) programs benefiting the nutrition, early education, housing, and family support of the Nation's children; and (2) additional health benefits. | 2025-08-26T13:48:47Z | |
| 103-hr-5032 | 103 | hr | 5032 | Family Business Preservation Act | Taxation | 1994-09-13 | 1994-09-13 | Referred to the House Committee on Ways and Means. | House | Rep. Brewster, Bill K. [D-OK-3] | OK | D | B000817 | 18 | Family Business Preservation Act - Amends the Internal Revenue Code to reduce the rate of estate tax on certain family-owned businesses. Provides for a recapture of tax benefits if the business is not held for at least ten years by the heirs or the heirs do not materially participate during such ten years. Provides that the limitation on the four percent rate of interest on estate tax extended for estates consisting largely of a closely held business is not applicable to estate tax attributable to qualified family-owned business interests. Extends the alternate valuation date from six months to 40 months for estates consisting largely of qualified family-owned business interests. Increases the tax exclusion for gifts to ancestors or descendants. Increases the unified estate and gift tax credits. | 2025-08-26T13:52:31Z | |
| 103-hr-5036 | 103 | hr | 5036 | Earned Income Credit Easy Filing Act of 1994 | Taxation | 1994-09-13 | 1994-09-13 | Referred to the House Committee on Ways and Means. | House | Rep. Gejdenson, Sam [D-CT-2] | CT | D | G000120 | 5 | Earned Income Credit Easy Filing Act of 1994 - Directs the Secretary of the Treasury to: (1) establish a program to recruit and train outreach counselors to explain the earned income credit to low-income wage-earners and assist them in the preparation of their income tax returns; (2) promote the availability to low-income wage-earners of the Internal Revenue Service clinics providing tax return preparation assistance without charge; and (3) expand electronic filing programs to increase the number of nonprofit organizations which may file returns electronically on behalf of low-income wage earners. | 2025-08-26T13:50:17Z | |
| 103-hr-5023 | 103 | hr | 5023 | Citizens' Tax Relief Act of 1994 | Taxation | 1994-09-12 | 1994-09-12 | Referred to the House Committee on Ways and Means. | House | Rep. Owens, Major R. [D-NY-11] | NY | D | O000159 | 0 | Citizens' Tax Relief Act of 1994 - Amends the Internal Revenue Code to reduce the lowest rate of income tax imposed on taxpayers other than corporations. Repeals the rule relating to determining the basis of property acquired from a decedent. Provides for determining such basis under rules applicable to gifts and transfers in trusts. Revises and reduces the current maximum capital gains tax on inherited property. Allows an exclusion of gain from gross income from the sale of a principal residence acquired from a decedent. | 2025-08-26T13:51:06Z | |
| 103-hr-5020 | 103 | hr | 5020 | To amend the Internal Revenue Code of 1986 to permit penalty-free withdrawals by unemployed individuals from certain retirement plans. | Taxation | 1994-08-23 | 1994-08-23 | Referred to the House Committee on Ways and Means. | House | Rep. Lazio, Rick [R-NY-2] | NY | R | L000155 | 0 | Amends the Internal Revenue Code to exempt from the additional tax on early distribution from retirement plans distributions to individuals during periods of unemployment. | 2024-02-07T16:32:33Z | |
| 103-hr-5021 | 103 | hr | 5021 | To amend the Internal Revenue Code of 1986 to provide for the nonrecognition of gain on the sale of a principal residence if the taxpayer is unemployed. | Taxation | 1994-08-23 | 1994-08-23 | Referred to the House Committee on Ways and Means. | House | Rep. Lazio, Rick [R-NY-2] | NY | R | L000155 | 0 | Amends the Internal Revenue Code to make certain individuals eligible for the one-time exclusion of gain from the sale of a principal residence during a period of unemployment. Reduces the amount of the maximum exclusion for such individuals. | 2024-02-07T16:32:33Z | |
| 103-s-2415 | 103 | s | 2415 | A bill to amend the Internal Revenue Code of 1986 relating to the treatment of partnership investment expenses under the alternative minimum tax. | Taxation | 1994-08-23 | 1994-08-23 | Read twice and referred to the Committee on Finance. | Senate | Sen. Dodd, Christopher J. [D-CT] | CT | D | D000388 | 4 | Amends the Internal Revenue Code to allow a limited deduction of partnership investment expenses for purposes of computing the alternative minimum tax. | 2025-01-14T18:59:41Z | |
| 103-hr-5014 | 103 | hr | 5014 | To amend the Internal Revenue Code of 1986 to provide a one-time exclusion of gain from the sale of farmland to a beginning farmer. | Taxation | 1994-08-21 | 1994-08-21 | Referred to the House Committee on Ways and Means. | House | Rep. Lightfoot, Jim [R-IA-3] | IA | R | L000305 | 4 | Amends the Internal Revenue Code to provide a one-time exclusion of gain from the sale of farmland to a beginning farmer. | 2024-02-07T16:32:33Z | |
| 103-hr-5006 | 103 | hr | 5006 | Savings and Investment Incentive Act of 1994 | Taxation | 1994-08-20 | 1994-08-21 | Sponsor introductory remarks on measure. (CR H8943) | House | Rep. Pickle, J. J. [D-TX-10] | TX | D | P000328 | 86 | TABLE OF CONTENTS: Title I: Retirement Savings Incentives Subtitle A: Restoration of IRA Deduction Subtitle B: Nondeductible Tax-Free IRAs Title II: Penalty-Free Distributions Title III: Aid to Families with Dependent Children Savings and Investment Incentive Act of 1994 - Title I: Retirement Savings Incentives - Subtitle A: Restoration of IRA Deduction - Amends the Internal Revenue Code to remove the limitation on the deductibility of contributions to individual retirement plans (IRAs) by active participants in employer-maintained plans, thereby restoring the IRA deduction. Provides an inflation adjustment after 1995. Allows certain spouses a full deduction for contributions to an IRA. Subtitle B: Nondeductible Tax-Free IRAs - Allows individuals to establish individual retirement plus (IRA Plus) accounts with tax treatment similar to that for individual retirement plans. Makes contributions to such accounts nondeductible. Title II: Penalty-Free Distributions - Allows distributions from certain retirement plans without penalty to purchase first homes, pay higher education expenses and financially devastating medical expenses, and assist certain unemployed individuals. Title III: Aid to Families with Dependent Children - Amends part A (Aid to Families with Dependent Children) (AFDC) of title IV of the Social Security Act to exclude from AFDC eligibility determinations certain income and resources that are to be used for education, training, and employability purposes. Requires the Secretary of Health and Human Services to report to the Congress on a revision of the AFDC limit on automobiles in order to increase the employability of AFDC recipients. | 2025-08-26T13:52:05Z | |
| 103-hr-5002 | 103 | hr | 5002 | To amend the Internal Revenue Code of 1986 to provide that disabled individuals shall be eligible for the one-time exclusion of gain from sale of principal residence. | Taxation | 1994-08-19 | 1994-08-19 | Referred to the House Committee on Ways and Means. | House | Rep. Johnson, Nancy L. [R-CT-6] | CT | R | J000163 | 0 | Amends the Internal Revenue Code to make disabled individuals eligible for the one-time exclusion of gain from the sale of a principal residence. | 2024-02-07T16:32:33Z | |
| 103-hr-5003 | 103 | hr | 5003 | To amend the Internal Revenue Code of 1986 to allow certain expenses for overnight camps to qualify for the credit and exclusion relating to dependent care expenses. | Taxation | 1994-08-19 | 1994-08-19 | Referred to the House Committee on Ways and Means. | House | Rep. Johnson, Nancy L. [R-CT-6] | CT | R | J000163 | 0 | Amends the Internal Revenue Code to allow a limited amount of overnight camp expenses to qualify for the credit for dependent care services and the exclusion for dependent care assistance programs. | 2024-02-07T16:32:33Z | |
| 103-hr-5004 | 103 | hr | 5004 | To amend the Internal Revenue Code of 1986 to provide that a consent to waive a survivor annuity form of retirement benefit shall also be effective if made before marriage. | Taxation | 1994-08-19 | 1994-09-16 | Referred to the Subcommittee on Labor-Management Relations. | House | Rep. Johnson, Nancy L. [R-CT-6] | CT | R | J000163 | 0 | Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 to provide that a consent to waive a survivor annuity form of retirement benefit may be made before marriage. | 2026-03-23T12:41:21Z | |
| 103-s-2408 | 103 | s | 2408 | A bill to amend the Internal Revenue Code of 1986 to provide for the nonrecognition of gain on long-term real property which is involuntarily converted as the result of the exercise of eminent domain, without regard to whether the replacement property is similar or of like kind. | Taxation | 1994-08-19 | 1994-08-19 | Read twice and referred to the Committee on Finance. | Senate | Sen. Moseley-Braun, Carol [D-IL] | IL | D | M001025 | 0 | Amends the Internal Revenue Code to provide for the nonrecognition of gain on property held for at least ten years which is involuntarily converted as the result of the exercise of eminent domain, without regard to whether the replacement property is similar or of like kind. | 2025-01-14T18:59:41Z | |
| 103-hr-4986 | 103 | hr | 4986 | To amend the Internal Revenue Code of 1986 to increase the deductibility of business meal expenses for individuals who are subject to Federal hours of limitation. | Taxation | 1994-08-18 | 1994-08-18 | Referred to the House Committee on Ways and Means. | House | Rep. Jefferson, William J. [D-LA-2] | LA | D | J000070 | 13 | Amends the Internal Revenue Code to restore the business meal expense deduction to 80 percent (currently 50 percent) for individuals subject to the hours of service limitations of the Department of Transportation. | 2024-02-07T16:32:33Z | |
| 103-hr-4921 | 103 | hr | 4921 | To amend the Internal Revenue Code of 1986 to allow a deduction for certain adoption expenses. | Taxation | 1994-08-08 | 1994-08-08 | Referred to the House Committee on Ways and Means. | House | Rep. Lowey, Nita M. [D-NY-18] | NY | D | L000480 | 1 | Amends the Internal Revenue Code to allow an itemized deduction for qualified adoption expenses, limited to $2,500. | 2024-02-07T16:32:33Z | |
| 103-s-2366 | 103 | s | 2366 | A bill to amend the Internal Revenue Code of 1986 to extend the tax-exempt status of Christa McAuliffe Fellowships. | Taxation | 1994-08-05 | 1994-08-05 | Read twice and referred to the Committee on Finance. | Senate | Sen. Hatch, Orrin G. [R-UT] | UT | R | H000338 | 0 | Amends the Internal Revenue Code to exclude from gross income awards received under Christa McAuliffe fellowships. | 2025-01-14T18:59:41Z | |
| 103-hr-4899 | 103 | hr | 4899 | To amend the Internal Revenue Code of 1986 to allow a credit for 100 percent of the contributions made by individuals to organizations engaged in addressing the needs of at-risk youth and teenagers. | Taxation | 1994-08-04 | 1994-08-04 | Referred to the House Committee on Ways and Means. | House | Rep. Franks, Gary A. [R-CT-5] | CT | R | F000348 | 0 | Amends the Internal Revenue Code to allow a tax credit for contributions made to certain organizations that operate family development program activities to foster positive growth of at-risk youth. Requires such organizations to file information returns relating to such contributions. | 2024-02-07T16:32:33Z | |
| 103-hr-4901 | 103 | hr | 4901 | To amend the Internal Revenue Code of 1986 to simplify the assessment and collection of the excise tax on arrows. | Taxation | 1994-08-04 | 1994-08-04 | Referred to the House Committee on Ways and Means. | House | Rep. Barcia, James A. [D-MI-5] | MI | D | B000134 | 2 | Amends the Internal Revenue Code by including in the excise tax on bows and arrows any shaft, point, nock, or vane used in the manufacture of an arrow. | 2024-02-07T16:32:33Z | |
| 103-hr-4876 | 103 | hr | 4876 | Capital Gains Exclusion Expansion Act of 1994 | Taxation | 1994-08-01 | 1994-08-01 | Referred to the House Committee on Ways and Means. | House | Rep. McHale, Paul [D-PA-15] | PA | D | M000466 | 2 | Capital Gains Exclusion Expansion Act of 1994 - Amends the Internal Revenue Code to allow a 100 percent exclusion of the gain from the sale or exchange of certain small business stock held for more than ten years. | 2025-08-26T13:49:23Z | |
| 103-hr-4877 | 103 | hr | 4877 | S Corporation Investment Act of 1994 | Taxation | 1994-08-01 | 1994-08-01 | Referred to the House Committee on Ways and Means. | House | Rep. McHale, Paul [D-PA-15] | PA | D | M000466 | 1 | S Corporation Investment Act of 1994 - Amends the Internal Revenue Code to increase from 35 to 40 the maximum number of shareholders of an S Corporation (small business corporation). Allows members of a family to be treated as one shareholder. Increases the percentage of permissible passive income. Allows a deduction for payments made to a reinvestment reserve with limitations. | 2025-08-26T13:50:21Z | |
| 103-hr-4878 | 103 | hr | 4878 | Job Training Tax Credit Act of 1994 | Taxation | 1994-08-01 | 1994-08-01 | Referred to the House Committee on Ways and Means. | House | Rep. McHale, Paul [D-PA-15] | PA | D | M000466 | 3 | Job Training Tax Credit Act of 1994 - Amends the Internal Revenue Code to allow a general business tax credit for 20 percent of expenses incurred by reason of the participation of an employee in any job training program funded in whole or in part with Federal funds. | 2025-08-26T13:52:26Z | |
| 103-hr-4879 | 103 | hr | 4879 | Investment Tax Credit Act of 1994 | Taxation | 1994-08-01 | 1994-08-01 | Referred to the House Committee on Ways and Means. | House | Rep. McHale, Paul [D-PA-15] | PA | D | M000466 | 1 | Investment Tax Credit Act of 1994 - Amends the Internal Revenue Code to reinstate the ten-percent investment tax credit for property used as an integral part of manufacturing, production, or extraction or of furnishing transportation, communications, electrical energy, gas, water, and sewage disposal services. | 2025-08-26T13:52:31Z | |
| 103-hr-4880 | 103 | hr | 4880 | Pollution Control Equipment Investment Act of 1994 | Taxation | 1994-08-01 | 1994-08-01 | Referred to the House Committee on Ways and Means. | House | Rep. McHale, Paul [D-PA-15] | PA | D | M000466 | 1 | Pollution Control Equipment Investment Act of 1994 - Amends the Internal Revenue Code to permit the issuance of tax-exempt bonds for air or water pollution control facilities. | 2025-08-26T13:50:59Z | |
| 103-hr-4881 | 103 | hr | 4881 | Capital Expenditure Expansion Act of 1994 | Taxation | 1994-08-01 | 1994-08-01 | Referred to the House Committee on Ways and Means. | House | Rep. McHale, Paul [D-PA-15] | PA | D | M000466 | 0 | Capital Expenditure Expansion Act of 1994 - Amends the Internal Revenue Code to disregard up to $15 million of capital expenditures in applying the provisions permitting a $10 million limit on qualified small issue bonds. | 2025-08-26T13:50:12Z | |
| 103-hr-4860 | 103 | hr | 4860 | Foreign Tax Compliance Act of 1994 | Taxation | 1994-07-29 | 1994-07-29 | Referred to the House Committee on Ways and Means. | House | Rep. Gephardt, Richard A. [D-MO-3] | MO | D | G000132 | 31 | Foreign Tax Compliance Act of 1994 - Amends the Internal Revenue Code to include in the taxation of controlled foreign corporations income attributable to imported property. Requires the separate application of limitations on the foreign tax credit for imported property income. Expresses the sense of the Congress that deficit reduction should be achieved in part by eliminating enforcement breakdowns that enable foreign-controlled corporations operating in the United States, and foreign persons investing in the United States, to pay no taxes. | 2025-08-26T13:51:35Z | |
| 103-s-2338 | 103 | s | 2338 | A bill to provide that for taxable years beginning before 1980 the Federal income tax deductibility of flight training expenses shall be determined without regard to whether such expenses were reimbursed through certain veterans educational assistance allowances. | Taxation | 1994-07-29 | 1994-08-01 | Sponsor introductory remarks on measure. (CR S10231) | Senate | Sen. Brown, Hank [R-CO] | CO | R | B000919 | 0 | Requires that, for pre-1980 tax years, the Federal income tax deductibility of flight training expenses be determined without considering whether the taxpayer received reimbursement through veterans' educational programs. | 2025-01-14T18:59:41Z | |
| 103-s-2342 | 103 | s | 2342 | Foreign Tax Compliance Act of 1994 | Taxation | 1994-07-29 | 1994-07-29 | Read twice and referred to the Committee on Finance. | Senate | Sen. Dorgan, Byron L. [D-ND] | ND | D | D000432 | 7 | Foreign Tax Compliance Act of 1994 - Amends the Internal Revenue Code to include in the taxation of controlled foreign corporations income attributable to imported property. Requires the separate application of limitations on the foreign tax credit for imported property income. Expresses the sense of the Congress that deficit reduction should be achieved in part by ending loopholes and enforcement breakdowns that foster the underpayment of taxes on income from cross-border transactions and enable foreign-controlled corporations operating in the United States, and foreign persons investing in the United States, to pay no taxes. | 2025-08-26T13:50:09Z | |
| 103-hr-4846 | 103 | hr | 4846 | To amend the Internal Revenue Code of 1986 to provide that the unearned income of children attributable to personal injury awards shall not be taxed at the marginal rate of the parents. | Taxation | 1994-07-28 | 1994-07-28 | Referred to the House Committee on Ways and Means. | House | Rep. Boehlert, Sherwood [R-NY-23] | NY | R | B000586 | 1 | Amends the Internal Revenue Code, with respect to situations in which unearned income of a minor child is taxed as if it were parental income, to not take into account any income attributable to an amount excluded from the gross income of the child by reason of the child receiving a personal injury award. | 2024-02-07T16:32:33Z | |
| 103-hr-4834 | 103 | hr | 4834 | To amend the Internal Revenue Code of 1986 to eliminate the requirement that States pay unemployment compensation on the basis of services performed by election workers. | Taxation | 1994-07-26 | 1994-07-26 | Referred to the House Committee on Ways and Means. | House | Rep. Upton, Fred [R-MI-6] | MI | R | U000031 | 0 | Amends the Internal Revenue Code to eliminate the requirement that States pay unemployment compensation on the basis of services performed by election workers if remuneration for a calendar year is expected to be less than $200. | 2024-02-07T16:32:33Z | |
| 103-hr-4823 | 103 | hr | 4823 | Civil War Battlefields Preservation Tax Incentives Act of 1994 | Taxation | 1994-07-25 | 1994-07-25 | Referred to the House Committee on Ways and Means. | House | Rep. Andrews, Michael [D-TX-25] | TX | D | A000209 | 0 | Civil War Battlefields Preservation Tax Incentives Act of 1994 - Amends the Internal Revenue Code to allow a deduction from the value of a gross estate of the transfer by an heir of a qualified conservation easement on land within a Civil War battlefield site. Provides that the dollar limitation on the valuation of farm and other real property does not apply to property within a Civil War battlefield site. Allows a tax credit of 50 percent of the amount of any qualified Civil War battlefield charitable contribution. | 2025-08-26T13:51:33Z | |
| 103-s-2301 | 103 | s | 2301 | Savings and Investment Incentive Act of 1994 | Taxation | 1994-07-21 | 1994-07-21 | Read twice and referred to the Committee on Finance. | Senate | Sen. Roth Jr., William V. [R-DE] | DE | R | R000460 | 58 | TABLE OF CONTENTS: Title I: Retirement Savings Incentives Subtitle A: Restoration of IRA Deduction Subtitle B: Nondeductible Tax-Free IRAs Title II: Penalty-Free Distributions Title III: Aid to Families With Dependent Children Savings and Investment Incentive Act of 1994 - Title I: Retirement Savings Incentives - Subtitle A: Restoration of IRA Deduction - Amends the Internal Revenue Code to remove the limitation on the deductibility of contributions to individual retirement plans (IRAs) by active participants in employer-maintained plans, thereby restoring the IRA deduction. Provides an inflation adjustment after 1995. Allows certain spouses a full deduction for contributions to an IRA. Makes certain coins and bullion ineligible as collectible investments for purposes of distributions from an IRA. Subtitle B: Nondeductible Tax-Free IRAs - Allows individuals to establish individual retirement plus (IRA plus) accounts with tax treatment similar to that for individual retirement plans. Makes contributions to such accounts nondeductible. Title II: Penalty-Free Distributions - Allows distributions from certain retirement plans without penalty to purchase first homes, pay higher education expenses and financially devastating medical expenses, and assist certain unemployed individuals. Title III: Aid to Families with Dependent Children - Amends part A (Aid to Families with Dependent Children) (AFDC) of title IV of the Social Security Act to exclude from AFDC eligibility determinations certain income and resources that are to be used for education, training, and employability purposes. Requires the Secretary of Health and Human Services to report to the Congress on a revision of the AFDC limit on automobiles in order to increase the employability of AFDC recipients. | 2025-08-26T13:52:17Z | |
| 103-s-2304 | 103 | s | 2304 | A bill to amend the Internal Revenue Code of 1986 to phase out the tax subsidies for alcohol fuels involving alcohol produced from feedstocks eligible to receive Federal agricultural subsidies. | Taxation | 1994-07-21 | 1994-07-21 | Read twice and referred to the Committee on Finance. | Senate | Sen. Bradley, Bill [D-NJ] | NJ | D | B001225 | 1 | Amends the Internal Revenue Code to phase out the tax subsidies for alcohol fuels produced from feedstocks which are eligible to receive Federal agricultural subsidies. | 2025-01-14T18:59:41Z | |
| 103-hr-4782 | 103 | hr | 4782 | To amend section 217 of the Internal Revenue Code of 1986 to provide that military moving expense reimbursements are excluded from income without regard to the deductibility of the expenses reimbursed. | Taxation | 1994-07-19 | 1994-07-19 | Referred to the House Committee on Ways and Means. | House | Rep. Hefley, Joel [R-CO-5] | CO | R | H000444 | 1 | Amends the Internal Revenue Code to exclude from income military moving and storage expense reimbursements without regard to the deductibility of such expenses. | 2024-02-07T16:32:33Z | |
| 103-hr-4792 | 103 | hr | 4792 | Small Investors Tax Relief Act of 1994 | Taxation | 1994-07-19 | 1994-07-19 | Referred to the House Committee on Ways and Means. | House | Rep. Manzullo, Donald A. [R-IL-16] | IL | R | M001138 | 9 | Small Investors Tax Relief Act of 1994 - Amends the Internal Revenue Code to provide a partial exclusion of dividends or interest received by an individual. Requires indexing of certain assets (corporate stock, certain tangible property, and a principal residence) that have been held for more than one year at the time of sale or other transfer, solely for the purpose of determining gain or loss. Reduces the capital gains tax for individuals. Allows as a capital gains deduction an amount equal to the lesser of: (1) the net capital gain; or (2) $50,000 ($100,000 in the case of a joint return). | 2025-08-26T13:51:16Z | |
| 103-s-2288 | 103 | s | 2288 | Foster Care Living Arrangements Act of 1994 | Taxation | 1994-07-15 | 1994-07-15 | Read twice and referred to the Committee on Finance. | Senate | Sen. Gregg, Judd [R-NH] | NH | R | G000445 | 2 | Foster Care Living Arrangements Act of 1994 - Amends the Internal Revenue Code to provide that for purposes of excluding foster care payments from gross income, if a provider of foster care is living in the home of the individual receiving the foster care, that home shall be treated as the home of the foster care provider. | 2025-08-26T13:51:14Z | |
| 103-s-2290 | 103 | s | 2290 | A bill to repeal the increase in withholding from supplemental wage payments included in the Revenue Reconciliation Act of 1993. | Taxation | 1994-07-15 | 1994-07-15 | Read twice and referred to the Committee on Finance. | Senate | Sen. Hatch, Orrin G. [R-UT] | UT | R | H000338 | 0 | Repeals the increase in withholding from supplemental wage payments included in the Revenue Reconciliation Act of 1993. | 2025-01-14T18:59:41Z | |
| 103-s-2287 | 103 | s | 2287 | A bill to amend the Internal Revenue Code of 1986 to simplify the assessment and collection of the excise tax on arrows. | Taxation | 1994-07-14 | 1994-07-14 | Read twice and referred to the Committee on Finance. | Senate | Sen. Hatch, Orrin G. [R-UT] | UT | R | H000338 | 3 | Amends the Internal Revenue Code by including in the excise tax on bows and arrows any shaft, point, nock, or vane used in the manufacture of an arrow. | 2025-01-14T18:59:41Z | |
| 103-hr-4747 | 103 | hr | 4747 | To amend the Internal Revenue Code of 1986 to allow claims for credits and refunds in certain cases where the statute of limitations is open for the assessment of a deficiency. | Taxation | 1994-07-13 | 1994-07-13 | Referred to the House Committee on Ways and Means. | House | Rep. Moran, James P. [D-VA-8] | VA | D | M000933 | 0 | Amends the Internal Revenue Code to allow claims for credits and refunds in cases of a substantial omission relating to an overpayment where the statute of limitations is open for assessment of a deficiency. | 2024-02-07T16:32:33Z | |
| 103-hr-4748 | 103 | hr | 4748 | To amend the Internal Revenue Code of 1986 to allow the Internal Revenue Service to prescribe and update a standard mileage rate for the charitable use of a passenger automobile. | Taxation | 1994-07-13 | 1994-07-13 | Referred to the House Committee on Ways and Means. | House | Rep. Moran, James P. [D-VA-8] | VA | D | M000933 | 0 | Amends the Internal Revenue Code to repeal the standard mileage rate for use of a passenger automobile for purposes of computing charitable deductions. | 2024-02-07T16:32:33Z | |
| 103-hr-4694 | 103 | hr | 4694 | Federal Retirees Fairness Act | Taxation | 1994-06-30 | 1994-06-30 | Referred to the House Committee on Ways and Means. | House | Rep. Byrne, Leslie L. [D-VA-11] | VA | D | B001213 | 4 | Federal Retirees Fairness Act - Amends the Internal Revenue Code to exclude from gross income any amount received after December 31, 1994, from a State in settlement of a claim for a refund of State income taxes attributable to the taxation of any protected retirement benefit of an officer or employee of the United States paid before January 1, 1990. | 2025-08-26T13:49:59Z | |
| 103-hr-4702 | 103 | hr | 4702 | First-Time Homebuyers Assistance Act | Taxation | 1994-06-30 | 1994-06-30 | Referred to the House Committee on Ways and Means. | House | Rep. Goodling, William F. [R-PA-19] | PA | R | G000291 | 19 | First-Time Homebuyers Assistance Act - Amends the Internal Revenue Code to set forth the conditions under which builders will be allowed to compute on the installment sales method income from the sale of newly constructed one-family residential real property. | 2025-08-26T13:50:15Z | |
| 103-hr-4714 | 103 | hr | 4714 | To amend the Internal Revenue Code of 1986 to restore the exception to the market discount rules for tax-exempt obligations. | Taxation | 1994-06-30 | 1994-06-30 | Referred to the House Committee on Ways and Means. | House | Rep. Cardin, Benjamin L. [D-MD-3] | MD | D | C000141 | 6 | Amends the Internal Revenue Code to provide that tax-exempt obligations are excepted from rules governing market discount bonds. | 2024-02-07T16:32:33Z | |
| 103-s-2250 | 103 | s | 2250 | A bill to amend the Internal Revenue Code of 1986 to permit tax-exempt financing of certain transportation facilities. | Taxation | 1994-06-30 | 1994-06-30 | Read twice and referred to the Committee on Finance. | Senate | Sen. Boxer, Barbara [D-CA] | CA | D | B000711 | 1 | Amends the Internal Revenue Code to permit tax-exempt financing of transportation facilities used in connection with the transport of cargo to or from docks and wharves. | 2025-01-14T18:59:41Z | |
| 103-s-2252 | 103 | s | 2252 | Ute Indian Tax Status Act | Taxation | 1994-06-30 | 1994-06-30 | Read twice and referred to the Committee on Finance. | Senate | Sen. Hatch, Orrin G. [R-UT] | UT | R | H000338 | 3 | Ute Indian Tax Status Act - Amends Federal law to exempt from Federal or State tax the distribution of rents and royalties from U.S. trust held real estate or related oil, gas, or mineral interests paid to mixed-blood members of the Ute Tribe, or their Ute heirs or legatees. Exempts the Ute Distribution Corporation from Federal and State corporate income taxes. | 2025-08-26T13:51:41Z | |
| 103-s-2256 | 103 | s | 2256 | A bill to exclude from Federal income taxation amounts received in settlement of refund claims for State or local income taxes on Federal retirement benefits which were not subject to State or local income taxation on the same basis as State or local retirement benefits. | Taxation | 1994-06-30 | 1994-06-30 | Read twice and referred to the Committee on Finance. | Senate | Sen. Robb, Charles S. [D-VA] | VA | D | R000295 | 0 | Amends the Internal Revenue Code to exclude from gross income any amount received after December 31, 1994, from a State in settlement of a claim for a refund of State income taxes attributable to the taxation of any protected retirement benefit of an officer or employee of the United States paid before January 1, 1990. | 2025-01-14T18:59:41Z | |
| 103-s-2246 | 103 | s | 2246 | Organ Donation Insert Card Act | Taxation | 1994-06-28 | 1994-06-28 | Read twice and referred to the Committee on Finance. | Senate | Sen. Dorgan, Byron L. [D-ND] | ND | D | D000432 | 9 | Organ Donation Insert Card Act - Requires the Secretary of the Treasury to include organ donation information with individual income tax refund payments. | 2025-08-26T13:49:46Z | |
| 103-hr-4655 | 103 | hr | 4655 | To amend the Internal Revenue Code of 1986 to exclude length of service awards to volunteers performing fire fighting or prevention services, emergency medical services, or ambulance services from the limitations applicable to certain deferred compensation plans, and for other purposes. | Taxation | 1994-06-27 | 1994-06-27 | Referred to the House Committee on Ways and Means. | House | Rep. McNulty, Michael R. [D-NY-21] | NY | D | M000590 | 1 | Amends the Internal Revenue Code with respect to deferred compensation plans to treat length of service award plans for bona fide volunteers as not providing for the deferral of compensation. Specifies such volunteers as those providing fire fighting and prevention services, emergency medical services, and ambulance services. Exempts such deferred amounts from social security taxes. | 2024-02-07T16:32:33Z | |
| 103-hr-4648 | 103 | hr | 4648 | Public Pension Parity Act of 1994 | Taxation | 1994-06-24 | 1994-06-24 | Referred to the House Committee on Ways and Means. | House | Rep. Vento, Bruce F. [D-MN-4] | MN | D | V000087 | 0 | Public Pension Parity Act of 1994 - Amends the Internal Revenue Code to provide an exclusion from gross income for that portion of a governmental pension which does not exceed the maximum benefits payable under title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act which could have been excluded from income for the taxable year. | 2025-08-26T13:48:55Z | |
| 103-hr-4634 | 103 | hr | 4634 | To amend the Internal Revenue Code of 1986 to provide that a taxpayer may elect to include in income crop insurance proceeds and disaster payments in the year of the disaster or in the following year, to provide for a technical correction regarding indexation of the threshold applicable to the luxury automobile excise tax, and for other purposes. | Taxation | 1994-06-23 | 1994-06-23 | Referred to the House Committee on Ways and Means. | House | Rep. Minge, David [D-MN-2] | MN | D | M000795 | 43 | Amends the Internal Revenue Code to allow a taxpayer to elect to include in income crop insurance proceeds and disaster payments in the year of destruction or in the following year. Revises the method of determining the inflation adjustment applicable to the luxury automobile excise tax. | 2024-02-07T16:32:33Z | |
| 103-hr-4639 | 103 | hr | 4639 | To amend the Internal Revenue Code of 1986 to provide tax incentives relating to the closure, realignment, or downsizing of military installations. | Taxation | 1994-06-23 | 1994-06-23 | Referred to the House Committee on Ways and Means. | House | Rep. Snowe, Olympia J. [R-ME-2] | ME | R | S000663 | 0 | Amends the Internal Revenue Code to make dislocated employees eligible for the targeted jobs credit. Defines a dislocated employee as an individual: (1) who was employed on a military installation; and (2) whose job was terminated as a result of the closing or realignment of such installation under a defense base closure law or a reduction in force at such installation. | 2024-02-07T16:32:33Z | |
| 103-hr-4626 | 103 | hr | 4626 | Insurance Broker Foreign Source Income Clarification Act of 1994 | Taxation | 1994-06-22 | 1994-06-22 | Referred to the House Committee on Ways and Means. | House | Rep. Cardin, Benjamin L. [D-MD-3] | MD | D | C000141 | 1 | Insurance Broker Foreign Source Income Clarification Act of 1994 - Amends the Internal Revenue Code to provide that in the case of any controlled foreign corporation passive income does not include any income derived from insurance brokerage or agency services. Declares that income earned on fiduciary funds held by an insurance agent or broker shall not be passive income and such funds shall be treated as having a tax basis equal to their original purchase price. | 2025-08-26T13:50:36Z | |
| 103-hr-4612 | 103 | hr | 4612 | To amend the Internal Revenue Code of 1986 to exempt gain from the sale of a principal residence from tax. | Taxation | 1994-06-21 | 1994-06-21 | Referred to the House Committee on Ways and Means. | House | Rep. Johnston, Harry [D-FL-19] | FL | D | J000187 | 7 | Amends the Internal Revenue Code to remove the 55-year age requirement on the exclusion from gross income of gain from the sale or exchange of a principal residence. | 2024-02-07T16:32:33Z | |
| 103-hr-4588 | 103 | hr | 4588 | To amend the Internal Revenue Code of 1986 to consolidate the retail level and refinery level taxes on aviation gasoline by imposing the entire tax at the refinery level. | Taxation | 1994-06-16 | 1994-06-16 | Referred to the House Committee on Ways and Means. | House | Rep. Hancock, Mel [R-MO-7] | MO | R | H000151 | 23 | Amends the Internal Revenue Code to impose a tax on aviation gasoline at the refinery level. Repeals such tax at the retail level. | 2024-02-07T16:32:33Z | |
| 103-s-2179 | 103 | s | 2179 | A bill to amend the Revenue Act of 1987 to provide a permanent extension of the transition rule for certain publicly traded partnerships. | Taxation | 1994-06-14 | 1994-06-14 | Read twice and referred to the Committee on Finance. | Senate | Sen. Packwood, Bob [R-OR] | OR | R | P000009 | 2 | Amends the Revenue Act of 1987 to provide a permanent extension of the rule for the treatment of certain publicly traded partnerships as corporations. | 2025-01-14T18:59:41Z | |
| 103-hr-4548 | 103 | hr | 4548 | To amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for water conservation subsidies provided to customers by water utilities and to allow such utilities an expense deduction for such subsidies. | Taxation | 1994-06-08 | 1994-06-09 | Sponsor introductory remarks on measure. (CR E1151-1152) | House | Rep. McDermott, Jim [D-WA-7] | WA | D | M000404 | 4 | Amends the Internal Revenue Code to exclude from gross income the value of any subsidy provided by a public utility to a customer for the purchase or installation of energy or water conservation measures. Allows water utilities a deduction for water conservation expenditures. | 2024-02-07T16:32:33Z | |
| 103-s-2165 | 103 | s | 2165 | Fairness for Adopting Families Act | Taxation | 1994-06-08 | 1994-06-08 | Read twice and referred to the Committee on Finance. | Senate | Sen. Riegle, Donald W., Jr. [D-MI] | MI | D | R000249 | 4 | Fairness for Adopting Families Act - Amends the Internal Revenue Code to permit an individual income tax deduction for qualified adoption expenses. Makes deductible reasonable and necessary expenses that are directly related to a legal adoption of any child if the adoption has been arranged by a State, local, or other nonprofit agency or through a private placement. Excludes from an employee's gross income any amounts paid on behalf of the employee by an employer pursuant to a qualified adoption assistance program. Limits both the deduction and the exclusion to $5,000 ($7,000 in the case of an international adoption). Reduces the amount when the taxpayer's income exceeds $60,000. Permits an employer to treat an adoption assistance program as a statutory employee benefit plan, thus making the employer's contributions to such a program tax deductible as business expenses. | 2025-08-26T13:49:19Z | |
| 103-s-2159 | 103 | s | 2159 | Transportation Employee Equitable Treatment Act of 1994 | Taxation | 1994-06-07 | 1994-06-07 | Read twice and referred to the Committee on Finance. | Senate | Sen. Murray, Patty [D-WA] | WA | D | M001111 | 0 | Transportation Employee Equitable Treatment Act of 1994 - Amends Federal maritime law to prohibit an individual who is employed as a master, seaman, or pilot of a vessel in more than one State or local government jurisdiction from being liable for the payment of income taxes in a State or local government jurisdiction other than the one where he or she resides. | 2025-08-26T13:48:48Z | |
| 103-s-2160 | 103 | s | 2160 | Comprehensive Tax Restructuring and Simplification Act of 1994 | Taxation | 1994-06-07 | 1994-06-08 | Sponsor introductory remarks on measure. (CR S6552-6561) | Senate | Sen. Danforth, John C. [R-MO] | MO | R | D000030 | 1 | TABLE OF CONTENTS: Title I: Repeal of Corporate Income Tax Title II: Individual Income Tax Relief Title III: Business Activities Tax Comprehensive Tax Restructuring and Simplification Act of 1994 - Title I: Repeal of Corporate Income Tax - Amends the Internal Revenue Code to terminate corporate income tax. Provides for taxing corporations based on business activities. Treats distributions to shareholders as ordinary income of the shareholder. Allows certain businesses to elect to be taxed as domestic corporations. Title II: Individual Income Tax Relief - Reduces the payroll tax (old-age, survivors and disability insurance) for employers and employees by 50 percent. Increases the standard deduction for low-income taxpayers. Establishes an individual tax credit for low-income taxpayers and provides for advance payment of such credit. Title III: Business Activities - Imposes a business activities tax of 14.5 percent on the amount by which gross business receipts exceed business purchases. Treats the following as business activities of a governmental entity: (1) public utility services; (2) mass transit services; (3) postal services; and (4) any activity not involving the exercise of any essential governmental function. Excepts certain tax-exempt organizations from the tax unless the activity constitutes an unrelated trade or business. Provides the treatment for post-sale price adjustments, refunds, and bad debts. Sets forth special rules for the administration of the business activity tax. Allows a tax credit for taxable periods of excess business purchases. Exempts certain small businesses from the business activity tax. | 2025-08-26T13:49:40Z | |
| 103-hr-4510 | 103 | hr | 4510 | Insurance Tax Fairness Act of 1994 | Taxation | 1994-05-26 | 1994-09-23 | Sponsor introductory remarks on measure. (CR E1926) | House | Rep. Filner, Bob [D-CA-50] | CA | D | F000116 | 12 | Insurance Tax Fairness Act of 1994 - Amends the Internal Revenue Code to revise the method for determining the limitation on the deduction of policyholder dividends by mutual life insurance companies. Exempts small life insurance companies from the required capitalization of certain policy acquisition expenses. Expresses the sense of the Congress that revenues resulting from this Act be dedicated to the funding of programs benefiting the nutrition, early education, housing, and family support of the Nation's children. | 2025-08-26T13:49:49Z | |
| 103-hr-4512 | 103 | hr | 4512 | Welfare to Work Act of 1994 | Taxation | 1994-05-26 | 1994-05-26 | Referred to the House Committee on Ways and Means. | House | Rep. Gejdenson, Sam [D-CT-2] | CT | D | G000120 | 5 | Welfare to Work Act of 1994 - Amends the Internal Revenue Code to allow a refundable credit for the hiring of qualified former recipients of Aid to Families with Dependent Children (AFDC) under title IV of the Social Security Act. Prohibits replacing existing workers in order to obtain such credit. | 2025-08-26T13:49:53Z | |
| 103-hr-4532 | 103 | hr | 4532 | To amend the Internal Revenue Code of 1986 to define tar sands for purposes of the credit for producing fuels from nonconventional sources and to repeal the minimum tax preference for intangible drilling costs. | Taxation | 1994-05-26 | 1994-05-26 | Referred to the House Committee on Ways and Means. | House | Rep. Thomas, William M. [R-CA-21] | CA | R | T000188 | 0 | Amends the Internal Revenue Code to apply the credit for producing fuel from a nonconventional source to qualified fuels produced from certain tar sands. Repeals the tax preferences for intangible drilling costs. | 2024-02-07T16:32:33Z | |
| 103-hr-4534 | 103 | hr | 4534 | To amend the Internal Revenue Code of 1986 to facilitate portability, enhance pension coverage, and provide employers an optional simplified method of complying with certain pension requirements. | Taxation | 1994-05-26 | 1994-05-26 | Referred to the House Committee on Ways and Means. | House | Rep. Wheat, Alan [D-MO-5] | MO | D | W000326 | 0 | Amends the Internal Revenue Code to modify certain pension requirements to provide a simplified method for compliance. Entitles employers to the benefits of this Act if the employer maintains a qualified simplified defined contribution plan and a qualified simplified defined benefit plan. Directs the Secretary of Labor and the Secretary of the Treasury to conduct a joint study of the feasibility of establishing a pension portability clearinghouse to accept rollovers from tax-qualified pension plans as well as to receive tax deductible contributions from employers not maintaining qualified pension plans. | 2024-02-07T16:32:33Z | |
| 103-hr-4483 | 103 | hr | 4483 | To amend the Internal Revenue Code of 1986 to permit registered vendors to administer claims for refund of diesel fuel taxes paid on fuel used in certain buses. | Taxation | 1994-05-24 | 1994-05-24 | Referred to the House Committee on Ways and Means. | House | Rep. Jacobs, Andrew, Jr. [D-IN-10] | IN | D | J000033 | 1 | Amends the Internal Revenue Code to permit registered vendors to administer claims for refund of diesel fuel taxes paid on fuel used in intercity, local, or school buses. | 2024-02-07T16:32:33Z | |
| 103-s-2146 | 103 | s | 2146 | Wetlands and Green Space Preservation Assistance Act of 1993 | Taxation | 1994-05-24 | 1994-05-24 | Read twice and referred to the Committee on Finance. | Senate | Sen. Jeffords, James M. [R-VT] | VT | R | J000072 | 0 | Wetlands and Green Space Preservation Assistance Act of 1993 - Amends the Internal Revenue Code to provide for determining the environmental use value of sensitive environmental areas for estate tax purposes. Requires the estate to grant an environmental preservation easement for a period of ten years after the death of the decedent. Imposes an additional estate tax if an heir fails to maintain the easement. | 2025-08-26T13:51:24Z | |
| 103-s-2143 | 103 | s | 2143 | Deficit and Debt Reduction and Health Care Financing Act of 1994 | Taxation | 1994-05-23 | 1994-06-27 | Star Print ordered on on the bill. | Senate | Sen. Hollings, Ernest F. [D-SC] | SC | D | H000725 | 0 | TABLE OF CONTENTS: Title I: Value Added Tax Title II: Surplus Revenues Deficit and Debt Reduction and Health Care Financing Act of 1994 - Title I: Value Added Tax - Amends the Internal Revenue Code to impose a five percent tax on taxable transactions (such tax to be known as a value added tax). Describes taxable transactions as the sale, import, or export of certain property or services. Sets forth rules for the administration of such tax. Title II: Surplus Revenues - Establishes the Deficit Reduction and Health Care Reform Trust Fund. Appropriates to such Fund 80 percent of the revenues from the value added tax to reduce the public debt and 20 percent to carry out Federal health care reform programs. | 2025-08-26T13:52:38Z |
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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);