legislation
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946 rows where congress = 105 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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| 105-hr-4865 | 105 | hr | 4865 | Checkoff for Charity Act of 1998 | Taxation | 1998-10-20 | 1998-11-03 | Referred to the Subcommittee on Telecommunications, Trade, and Consumer Protection, for a period to be subsequently determined by the Chairman. | House | Rep. Engel, Eliot L. [D-NY-17] | NY | D | E000179 | 6 | TABLE OF CONTENTS: Title I: Checkoff for Charity Title II: Checkoff for Charity Commission Checkoff for Charity Act of 1998 - Title I: Checkoff for Charity - Amends the Internal Revenue Code to permit taxpayers to designate contributions to charities on their tax returns. Establishes the Checkoff for Charities Trust Fund. Title II: Checkoff for Charity Commission - Establishes in the Department of Commerce the Checkoff for Charity Commission which shall make arrangements for voluntary charitable, health, and welfare agencies that provide or support direct health and welfare services to individuals or their families to solicit contributions through designations made on individual tax returns. Requires annual reports from the Commission. Authorizes appropriations. | 2025-08-21T16:13:24Z | |
| 105-hr-4871 | 105 | hr | 4871 | To amend the Internal Revenue Code of 1986 to provide that interest on indebtedness used to finance the furnishing or sale of rate-regulated electric energy or natural gas in the United States shall be allocated solely to sources within the United States. | Taxation | 1998-10-20 | 1998-10-21 | Sponsor introductory remarks on measure. (CR E2269-2270) | House | Rep. McCrery, Jim [R-LA-4] | LA | R | M000388 | 1 | Amends Internal Revenue Code provisions relating to rules for allocating interest to provide, in general, that interest on any qualified infrastructure indebtedness shall be allocated and apportioned solely to sources within the United States, and such indebtedness shall not be taken into account in allocating and apportioning other interest expense. Defines the term "qualified infrastructure indebtedness" to mean any indebtedness incurred to carry on the trade or business of the furnishing or sale of electric energy or natural gas in the United States, or to acquire, construct, or otherwise finance property used predominantly in such trade or business. | 2025-01-02T17:51:52Z | |
| 105-s-2644 | 105 | s | 2644 | A bill to amend the Internal Revenue Code of 1986 to exclude certain severance payment amounts from income. | Taxation | 1998-10-20 | 1998-10-20 | Read twice and referred to the Committee on Finance. | Senate | Sen. Torricelli, Robert G. [D-NJ] | NJ | D | T000317 | 0 | Amends the Internal Revenue Code to exclude from gross income a limited amount of qualified severance pay. | 2025-01-14T18:59:41Z | |
| 105-hr-4852 | 105 | hr | 4852 | To amend the Internal Revenue Code of 1986 to provide that the transfer of property subject to a liability shall be treated in the same manner as the transfer of property involving an assumption of liability. | Taxation | 1998-10-19 | 1998-10-19 | Referred to the House Committee on Ways and Means. | House | Rep. Archer, Bill [R-TX-7] | TX | R | A000215 | 0 | Amends the Internal Revenue Code to revise provisions concerning a corporation, its shareholders, and the transferring of certain assets and liabilities. | 2025-01-02T17:51:52Z | |
| 105-hr-4846 | 105 | hr | 4846 | To amend the Internal Revenue Code of 1986 to increase the deduction allowed for interest on education loans. | Taxation | 1998-10-15 | 1998-10-15 | Referred to the House Committee on Ways and Means. | House | Rep. Campbell, Tom [R-CA-15] | CA | R | C000100 | 0 | Amends the Internal Revenue Code to increase, up to a maximum of $5,000 for taxable years 2002 and thereafter, the deduction allowed for interest on education loans. | 2025-01-02T17:51:51Z | |
| 105-s-2629 | 105 | s | 2629 | A bill to amend the Internal Revenue Code of 1986 to provide an investment credit to promote the availability of jet aircraft to underserved communities, to reduce the passenger tax rate on rural domestic flight segments, and for other purposes. | Taxation | 1998-10-14 | 1998-10-14 | Read twice and referred to the Committee on Finance. | Senate | Sen. Dorgan, Byron L. [D-ND] | ND | D | D000432 | 0 | Amends the Internal Revenue Code (IRC) to provide for an underserved community jet access credit for an eligible small carrier equal to ten percent of the qualified investment in qualified regional jet aircraft. Provides for a reduced passenger tax rate on rural domestic flights. Amends IRC provisions relating to complete liquidations of subsidiaries to provide that if a corporation receives a distribution from a regulated investment company or a real estate investment trust which is considered as being in complete liquidation of such company or trust, then, notwithstanding other specified IRC provisions, such corporation shall recognize and treat as a dividend from such company or trust an amount equal to the deduction for dividends paid allowable to such company or trust by reason of such distribution. | 2025-01-14T18:59:41Z | |
| 105-s-2630 | 105 | s | 2630 | A bill to amend the Internal Revenue Code of 1986 to provide a special rule regarding allocation of interest expense of qualified infrastructure indebtedness of taxpayers. | Taxation | 1998-10-14 | 1998-10-14 | Read twice and referred to the Committee on Finance. | Senate | Sen. Mack, Connie, III [R-FL] | FL | R | M000019 | 0 | Amends Internal Revenue Code provisions concerning the allocation of interest to provide as a general rule that interest expense attributable to qualified infrastructure indebtedness of a taxpayer shall be allocated and apportioned solely to sources within the United States and the taxpayer's assets (whether or not held in the United States) shall be reduced by the amount of qualified infrastructure indebtedness. | 2025-01-14T18:59:41Z | |
| 105-s-2633 | 105 | s | 2633 | A bill to amend the Internal Revenue Code of 1986 to allow registered venders to administer claims for refund of kerosene sold for home heating use. | Taxation | 1998-10-14 | 1998-10-14 | Read twice and referred to the Committee on Finance. | Senate | Sen. Frist, William H. [R-TN] | TN | R | F000439 | 0 | Amends the Internal Revenue Code to permit registered vendors to administer claims for the refund of kerosene sold for home heating use. | 2025-01-14T18:59:41Z | |
| 105-hr-4809 | 105 | hr | 4809 | For the relief of the State of Hawaii. | Taxation | 1998-10-12 | 1998-10-12 | Referred to the House Committee on Ways and Means. | House | Rep. Abercrombie, Neil [D-HI-1] | HI | D | A000014 | 1 | Amends the Internal Revenue Code to permit the State of Hawaii, notwithstanding any law or rule of law, to claim a refund or credit resulting from any tax overpayment on fuel purchased by the State during calendar years 1992 or 1993, if a claim is filed within 18 months of enactment. | 2025-01-02T17:51:50Z | |
| 105-hr-4810 | 105 | hr | 4810 | To amend the Internal Revenue Code of 1986 to increase the deductibility of business meal expenses for individuals subject to Federal hours of service. | Taxation | 1998-10-12 | 1998-10-12 | Referred to the House Committee on Ways and Means. | House | Rep. Collins, Mac [R-GA-3] | GA | R | C000640 | 0 | 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. | 2025-01-02T17:51:50Z | |
| 105-s-2628 | 105 | s | 2628 | A bill to amend the Internal Revenue Code of 1986 to increase the deductibility of business meal expenses for individuals subject to Federal hours of service. | Taxation | 1998-10-12 | 1998-10-12 | Read twice and referred to the Committee on Finance. | Senate | Sen. Mack, Connie, III [R-FL] | FL | R | M000019 | 0 | 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. | 2025-01-14T18:59:41Z | |
| 105-hr-4795 | 105 | hr | 4795 | To amend the Internal Revenue Code of 1986 to permit the consolidation of life insurance companies with other companies. | Taxation | 1998-10-10 | 1998-10-11 | Sponsor introductory remarks on measure. (CR E2068-2069) | House | Rep. Crane, Philip M. [R-IL-8] | IL | R | C000873 | 5 | Amends the Internal Revenue Code to repeal certain provisions concerning the filing of consolidated returns by insurance companies. | 2025-01-02T17:51:50Z | |
| 105-s-2622 | 105 | s | 2622 | Tax Extension Act of 1998 | Taxation | 1998-10-10 | 1998-10-10 | Read twice and referred to the Committee on Finance. | Senate | Sen. Roth Jr., William V. [R-DE] | DE | R | R000460 | 16 | TABLE OF CONTENTS: Title I: Extension of Expiring Provisions Subtitle A: Tax Provisions Subtitle B: Trade Provisions Title II: Other Tax Provisions Title III: Revenue Offset Title IV: Technical Corrections Tax Extension Act of 1998 - Title I: Extension of Expiring Provisions - Subtitle A: Tax Provisions - Amends the Internal Revenue Code (IRC) to temporarily extend provisions concerning the: (1) research credit; (2) work opportunity credit; (3) welfare-to-work credit; (4) contribution of stock to private foundations; (5) subpart F exemption for active financing income; (6) credit for producing fuel from a nonconventional source; and (7) disclosure of return information on income contingent student loans. Subtitle B: Trade Provisions - Amends the Trade Act of 1974 to extend the Generalized System of Preferences through December 31, 1999. Amends the Trade Act of 1974 to authorize appropriations for trade adjustment assistance (TAA) for workers, firms, and the training of workers adversely affected by import competition under the North American Free Trade Agreement transitional adjustment assistance program. Terminates the TAA programs July 1, 1999. Title II: Other Tax Provisions - Provides, starting January 1, 2002, for the deduction of 100 percent of the health insurance costs of self-employed individuals. Amends the Agricultural Market Transition Act to disregard specified payment options provided by the Emergency Farm Financial Relief Act. Permanently extends income averaging for farmers. Allows, for taxable year 1998, nonrefundable personal credits to fully offset regular tax liability. Title III: Revenue Offset - Amends provisions concerning liquidation of corporate subsidiaries to provide that if a corporation receives a distribution from a regulated investment company or a real estate investment trust which is considered as being in complete liquidation of such company or trust, then, notwithstanding other specified IRC provisions, such corporation shall rec… | 2025-08-21T16:11:26Z | |
| 105-hr-4765 | 105 | hr | 4765 | Hope for Children Act | Taxation | 1998-10-09 | 1998-10-09 | Referred to the House Committee on Ways and Means. | House | Rep. Bliley, Tom [R-VA-7] | VA | R | B000556 | 3 | Hope for Children Act - Amends the Internal Revenue Code to: (1) increase the amount allowable for qualified adoption expenses; (2) permanently extend the credit for adoption expenses; and (3) adjust the limitations on such credit for inflation. | 2025-08-21T16:13:57Z | |
| 105-hr-4769 | 105 | hr | 4769 | To require the Secretary of the Treasury to prepare a report on the current Federal program costs, and Federal revenues, attributable to the Commonwealth of Puerto Rico and on other matters relating to the taxation of residents of the Commonwealth of Puerto Rico. | Taxation | 1998-10-09 | 1998-10-10 | Sponsor introductory remarks on measure. (CR E2020-2021) | House | Rep. English, Phil [R-PA-21] | PA | R | E000187 | 0 | Directs the Secretary of the Treasury to prepare a report on the current Federal program costs and Federal revenues attributable to the Commonwealth of Puerto Rico, including (among other matters) possible alternative forms of Federal taxation in the Commonwealth of Puerto Rico which will result in revenues equal to or exceeding the annual costs of the Federal Government in the Commonwealth of Puerto Rico. | 2025-01-02T17:51:49Z | |
| 105-hr-4780 | 105 | hr | 4780 | K-12 Community Participation Act of 1998 | Taxation | 1998-10-09 | 1998-10-19 | Sponsor introductory remarks on measure. (CR E2235-2236) | House | Rep. Salmon, Matt [R-AZ-1] | AZ | R | S000018 | 0 | K-12 Community Participation Act of 1998 - Amends the Internal Revenue Code to allow a limited tax credit for the expenses of attending elementary and secondary schools (including home schooling) and for contributions to charitable organizations which provide scholarships for children to attend such schools. | 2025-08-21T16:14:36Z | |
| 105-hr-4782 | 105 | hr | 4782 | To amend the Internal Revenue Code of 1986 to make the dependent care tax credit refundable and to increase the amount of allowable dependent care expenses, and for other purposes. | Taxation | 1998-10-09 | 1998-10-09 | Referred to the House Committee on Ways and Means. | House | Rep. Thompson, Bennie G. [D-MS-2] | MS | D | T000193 | 0 | Amends the Internal Revenue Code to: (1) increase the dependent care tax credit; (2) make such credit a refundable credit; and (3) increase allowable dependent care expenses. | 2025-01-02T17:51:50Z | |
| 105-s-2602 | 105 | s | 2602 | K-12 Community Participation Act of 1998 | Taxation | 1998-10-09 | 1998-10-09 | Read twice and referred to the Committee on Finance. | Senate | Sen. Kyl, Jon [R-AZ] | AZ | R | K000352 | 0 | K-12 Community Participation Act of 1998 - Amends the Internal Revenue Code to allow a limited tax credit for the expenses of attending elementary and secondary schools (including home schooling) and for contributions to charitable organizations which provide scholarships for children to attend such schools. | 2025-08-21T16:13:19Z | |
| 105-s-2613 | 105 | s | 2613 | A bill to accelerate the percentage of health insurance costs deductible by self-employed individuals through the use of revenues resulting from an estate tax technical correction. | Taxation | 1998-10-09 | 1998-10-10 | Sponsor introductory remarks on measure. (CR S12342-12343) | Senate | Sen. Kerrey, J. Robert [D-NE] | NE | D | K000146 | 0 | Act of 1998 - Amends the Internal Revenue Code to revise the percentage of the health insurance costs which are deductible by self-employed individuals by linking such percentage to a specified revision of the estate tax rate. | 2025-01-14T18:59:41Z | |
| 105-hr-4732 | 105 | hr | 4732 | To amend the Internal Revenue Code of 1986 to provide for the treatment of bonds issued to finance electric output facilities, and for other purposes. | Taxation | 1998-10-08 | 1998-10-08 | Referred to the House Committee on Ways and Means. | House | Rep. Matsui, Robert T. [D-CA-5] | CA | D | M000249 | 1 | Amends the Internal Revenue Code concerning: (1) the treatment of bonds issued to finance electric output facilities; and (2) the special rules for nuclear decommissioning costs. | 2025-01-02T17:51:53Z | |
| 105-hr-4738 | 105 | hr | 4738 | To amend the Internal Revenue Code of 1986 to extend certain expiring provisions, provide tax relief for farmers and small businesses, and for other purposes. | Taxation | 1998-10-08 | 1998-10-21 | Received in the Senate. | House | Rep. Archer, Bill [R-TX-7] | TX | R | A000215 | 0 | TABLE OF CONTENTS: Title I: Extension and Modification of Certain Expiring Provisions Subtitle A: Tax Provisions Subtitle B: Generalized System of Preferences Title II: Other Provisions Title III: Revenue Offsets Title IV: Technical Corrections Title I: Extension and Modification of Certain Expiring Provisions - Subtitle A: Tax Provisions - Amends the Internal Revenue Code (IRC) to temporarily extend the: (1) credit for increasing research activities; and (2) work opportunity credit. (Sec. 103) Amends the Taxpayer Relief Act of 1997 to permanently extend income averaging for farmers. (Sec. 104) Extends permanently the special rule for contributions of stock for which market quotations are readily available. Establishes rules for the public inspection of the returns of private foundations. (Sec. 105) Revises provisions concerning the special rule for income derived in the active conduct of banking, financing, or similar businesses to provide, as general rule, that foreign personal holding company income shall not include qualified banking or financing income of an eligible controlled foreign corporation. Revises the definition of insurance income and provides that, as a general rule, foreign personal holding company income shall not include qualified insurance income of a qualifying insurance company. (Sec. 106) Extends provisions which permit the disclosure of tax return information to the Secretary of Education with respect to taxpayers who have certain student loans. Subtitle B: Generalized System of Preferences - Amends the Trade Act of 1974 to extend the Generalized System of Preferences through December 31, 1999. Provides for the retroactive application of certain liquidations and reliquidations. Title II: Other Provisions - Requires a comprehensive study and report of recovery periods and depreciation methods under the accelerated cost recovery system. (Sec. 202) Amends the Agricultural Market Transition Act to disregard specified payment option… | 2025-04-07T15:31:56Z | |
| 105-hr-4740 | 105 | hr | 4740 | To amend the Internal Revenue Code of 1986 to permit early distributions from employee stock ownership plans for higher education expenses and first-time homebuyer purchases. | Taxation | 1998-10-08 | 1998-10-08 | Referred to the House Committee on Ways and Means. | House | Rep. Crane, Philip M. [R-IL-8] | IL | R | C000873 | 1 | Amends the Internal Revenue Code to permit, without payment of the ten-percent additional tax on early distributions from qualified retirement plans and under specified conditions, early distributions from employee stock ownership plans for qualified higher education expenses and qualified first-time homebuyer purchases. | 2025-01-02T17:51:53Z | |
| 105-s-2593 | 105 | s | 2593 | Worksite Child Care Development Center Act of 1998 | Taxation | 1998-10-08 | 1998-10-08 | Read twice and referred to the Committee on Finance. | Senate | Sen. Graham, Bob [D-FL] | FL | D | G000352 | 0 | Worksite Child Care Development Center Act of 1998 - Amends the Internal Revenue Code to provide a limited tax credit for employers who provide child care assistance for dependents of their employees. Terminates such credit for taxable years beginning after December 31, 2008. | 2025-08-21T16:13:53Z | |
| 105-hr-4713 | 105 | hr | 4713 | Seniors Real Property Tax Relief Act of 1998 | Taxation | 1998-10-07 | 1998-10-07 | Referred to the House Committee on Ways and Means. | House | Rep. Franks, Bob [R-NJ-7] | NJ | R | F000349 | 0 | Seniors Real Property Tax Relief Act of 1998 - Amends the Internal Revenue Code to: (1) allow a deduction for State and local real property taxes paid by certain taxpayers aged 65 or older who do not itemize their deductions; and (2) provide for the establishment of "senior citizen real property tax accounts" (trusts created exclusively for the purpose of paying the qualified property tax expenses of qualified beneficiaries). | 2025-08-21T16:13:43Z | |
| 105-hr-4714 | 105 | hr | 4714 | To amend the Internal Revenue Code of 1986 to exempt certain transactions at fair market value between partnerships and private foundations from the tax on self-dealing and to require the Secretary of the Treasury to establish an exemption procedure from such taxes. | Taxation | 1998-10-07 | 1998-10-07 | Referred to the House Committee on Ways and Means. | House | Rep. Campbell, Tom [R-CA-15] | CA | R | C000100 | 0 | Amends the Internal Revenue Code to: (1) exempt certain transactions at fair market value between partnerships and private foundations from the tax on self-dealing; and (2) require the Secretary of the Treasury to establish a procedure for exemption from such taxes. | 2025-01-02T17:51:37Z | |
| 105-hr-4728 | 105 | hr | 4728 | To amend the Internal Revenue Code of 1986 to provide an increased credit for medical research. | Taxation | 1998-10-07 | 1998-10-07 | Referred to the House Committee on Ways and Means. | House | Rep. Watkins, Wes [R-OK-3] | OK | R | W000194 | 0 | Amends Internal Revenue Code provisions concerning the credit for increasing research activities provisions to provide for an increased credit for qualified medical research expenses. | 2025-01-02T17:51:53Z | |
| 105-s-2568 | 105 | s | 2568 | A bill to amend the Internal Revenue Code of 1986 to provide that the exclusion from gross income for foster care payments shall also apply to payments by qualifying placement agencies, and for other purposes. | Taxation | 1998-10-07 | 1998-10-07 | Read twice and referred to the Committee on Finance. | Senate | Sen. Jeffords, James M. [R-VT] | VT | R | J000072 | 1 | Amends the Internal Revenue Code to expand the definition of "qualified foster care payment" to include a payment received by a licensed placement agency. (Current law requires an agency which is not a State or local agency to be a tax-exempt agency.) | 2025-01-14T18:59:41Z | |
| 105-hr-4700 | 105 | hr | 4700 | Simplified USA Tax Act of 1998 | Taxation | 1998-10-05 | 1998-10-05 | Referred to the House Committee on Ways and Means. | House | Rep. English, Phil [R-PA-21] | PA | R | E000187 | 0 | TABLE OF CONTENTS: Title I: Findings; Need to Replace the Income Tax Title II: Simplified USA Tax for Individuals Title III: Simplified USA Tax for Business Title IV: Deferred Compensation Plans Title V: Repeal of Estate and Gift Taxes Title VI: Technical and Administrative Changes; Effective Dates Simplified USA Tax Act of 1998 - Title I: Findings; Need to Replace the Income Tax - Sets forth findings, the main features of the Simplified USA Tax System, and the concepts and structure of the Simplified USA Tax System. Title II: Simplified USA Tax for Individuals - Establishes a new chapter 1 of the Internal Revenue Code (IRC), "Simplified USA Tax for Individuals." Establishes tax rates at 15, 25, and 30 percent. Sets forth provisions defining gross income, exclusions from gross income, alimony and child support deductions, personal and dependency deductions, the family living allowance, the homeowner deduction, the education deduction (equal, as a general rule, to the sum of all qualified education expenses), the philanthropic transfer deduction, the kiddie tax (concerning taxable income of children), and tax credits (including allowing a payroll tax credit). Sets forth provisions concerning a Roth IRA, a deductible IRA, annuities, endowment contracts, and life insurance contracts. Permits contributions to a Roth IRA of up to the amount of an individual's adjusted gross income. Provides, as a general rule, for the exclusion from gross income of Roth IRA distributions. Sets forth provisions concerning basis, business transactions, and nonrecognition transactions. Establishes rules for exclusion from gross income, rules relating to deductions, and rules for the rental of real estate. Requires a trust or estate to prepay the Simplified USA Tax for individuals. Sets the tax rate at 30 percent on the taxable income of a trust or estate when the taxable income exceeds $3,800. Sets forth rules concerning trusts and estates, including rules for credits, deductions, t… | 2025-08-21T16:11:24Z | |
| 105-hr-4703 | 105 | hr | 4703 | To amend the Internal Revenue Code of 1986 to modify the tax on commercial aviation to and from airports located on sparsely populated islands. | Taxation | 1998-10-05 | 1998-10-05 | Referred to the House Committee on Ways and Means. | House | Rep. Neal, Richard E. [D-MA-2] | MA | D | N000015 | 1 | Amends the Internal Revenue Code to modify the tax on commercial aviation to and from airports located on islands having a population of 20,000 or less. | 2025-01-02T17:51:36Z | |
| 105-s-2549 | 105 | s | 2549 | A bill to provide that no Federal income tax shall be imposed on amounts received by Holocaust victims. | Taxation | 1998-10-05 | 1998-10-05 | Read twice and referred to the Committee on Finance. | Senate | Sen. D'Amato, Alfonse [R-NY] | NY | R | D000018 | 0 | Prohibits the imposition of any Federal income tax on any amount received by an individual as a result of any settlement or adjudication arising out of any injustice experienced by the individual as a Holocaust victim. | 2025-01-14T18:59:41Z | |
| 105-s-2550 | 105 | s | 2550 | A bill for the relief of the State of Hawaii. | Taxation | 1998-10-05 | 1998-10-05 | Read twice and referred to the Committee on Finance. | Senate | Sen. Inouye, Daniel K. [D-HI] | HI | D | I000025 | 1 | Amends the Internal Revenue Code to permit the State of Hawaii, notwithstanding any law or rule of law, to claim a refund or credit resulting from any tax overpayment on fuel purchased by the State during calendar years 1992 or 1993, if a claim is filed within 18 months of enactment. | 2025-01-14T18:59:41Z | |
| 105-hr-4684 | 105 | hr | 4684 | Community Savings and Investment Act of 1998 | Taxation | 1998-10-02 | 1998-10-02 | Referred to the House Committee on Ways and Means. | House | Rep. Campbell, Tom [R-CA-15] | CA | R | C000100 | 7 | Community Savings and Investment Act of 1998 - Amends the Internal Revenue Code to: (1) establish a separate tax rate for a qualified community lender; and (2) permit the exclusion from gross income of distressed community banking income. Defines terms. | 2025-08-21T16:13:31Z | |
| 105-hr-4685 | 105 | hr | 4685 | To amend the Internal Revenue Code of 1986 to expand the exclusion for qualified small business stock, to increase the annual limit with respect to incentive stock options, and for other purposes. | Taxation | 1998-10-02 | 1998-10-02 | Referred to the House Committee on Ways and Means. | House | Rep. Dunn, Jennifer [R-WA-8] | WA | R | D000549 | 0 | Amends Internal Revenue Code provisions concerning the exclusion of gain from certain small business stock to, among other things: (1) increase from 50 to 75 percent the amount of gain excluded from the sale certain small business stock; (2) reduce from five to three years the holding period applicable to such a sale; (3) make such exclusion available to corporations; and (4) make the stock of larger businesses eligible. Doubles the annual limitation on incentive stock options. | 2025-01-02T17:51:36Z | |
| 105-hr-4687 | 105 | hr | 4687 | To amend the Internal Revenue Code of 1986 to allow vendor refunds of Federal excise taxes on kerosene used in unvented heaters for home heating purposes. | Taxation | 1998-10-02 | 1998-10-02 | Referred to the House Committee on Ways and Means. | House | Rep. Maloney, James H. [D-CT-5] | CT | D | M000090 | 0 | Amends the Internal Revenue Code to allow, when certain conditions are met, vendor refunds of Federal excise taxes on kerosene used in unvented heaters for home heating purposes. | 2025-01-02T17:51:35Z | |
| 105-hr-4689 | 105 | hr | 4689 | To exclude from Federal taxation any portion of any reward paid to David R. Kaczynski and Linda E. Patrik which is donated to the victims in the Unabomber case or their families or which is used to pay Mr. Kaczynski's and Ms. Patrik's attorneys' fees. | Taxation | 1998-10-02 | 1998-10-02 | Referred to the House Committee on Ways and Means. | House | Rep. McNulty, Michael R. [D-NY-21] | NY | D | M000590 | 9 | Exempts from Federal taxation any portions of amounts paid to David R. Kaczynski of Schenectady, New York, and his wife, Linda E. Patrik, for information leading to the arrest of Theodore J. Kaczynski in the "Unabomber" case which are used to: (1) pay attorney's fees in connection with the "Unabomber case"; or (2) benefit "Unabomber" victims and their families. Exempts from Federal taxation all such payments received by such victims and their families. | 2025-01-02T17:51:36Z | |
| 105-s-2542 | 105 | s | 2542 | A bill to amend the Internal Revenue Code of 1986 to modify the tax on commercial aviation to and from airports located on sparsely populated islands. | Taxation | 1998-10-02 | 1998-10-02 | Read twice and referred to the Committee on Finance. | Senate | Sen. Chafee, John H. [R-RI] | RI | R | C000269 | 0 | Amends the Internal Revenue Code to modify the tax on commercial aviation to and from airports located on islands having a population of 20,000 or less. | 2025-01-14T18:59:41Z | |
| 105-s-2543 | 105 | s | 2543 | Structured Settlement Protection Act | Taxation | 1998-10-02 | 1998-10-02 | Read twice and referred to the Committee on Finance. | Senate | Sen. Chafee, John H. [R-RI] | RI | R | C000269 | 5 | Structured Settlement Protection Act - Amends the Internal Revenue Code to: (1) impose an excise tax on persons acquiring structured settlement payments in factoring transactions; and (2) set forth related reporting requirements. | 2025-08-21T16:12:43Z | |
| 105-hr-4663 | 105 | hr | 4663 | To prohibit the Secretary of the Treasury from issuing regulations dealing with hybrid transactions. | Taxation | 1998-10-01 | 1998-10-01 | Referred to the House Committee on Ways and Means. | House | Rep. Crane, Philip M. [R-IL-8] | IL | R | C000873 | 4 | Prohibits the Secretary of the Treasury under provisions of subpart F (Controlled Foreign Corporations) of part III (Income from Sources Without the United States) of subchapter N (Tax Based On Income From Sources Within or Without the United States) of the Internal Revenue Code from, among other things, issuing either temporary or final regulations relating to the treatment of hybrid transactions. Requires a study and report concerning such transactions. | 2025-01-02T17:51:35Z | |
| 105-s-2535 | 105 | s | 2535 | A bill to prohibit the Secretary of the Treasury from issuing regulations dealing with hybrid transactions. | Taxation | 1998-10-01 | 1998-10-01 | Read twice and referred to the Committee on Finance. | Senate | Sen. Breaux, John B. [D-LA] | LA | D | B000780 | 1 | Prohibits the Secretary of the Treasury under provisions of subpart F (Controlled Foreign Corporations) of part III (Income from Sources Without the United States) of subchapter N (Tax Based On Income From Sources Within or Without the United States) of the Internal Revenue Code from, among other things, issuing either temporary or final regulations relating to the treatment of hybrid transactions. Requires a study and report concerning such transactions. | 2025-01-14T18:59:41Z | |
| 105-s-2538 | 105 | s | 2538 | A bill to amend the Internal Revenue Code of 1986 to modify the active business definition relating to distributions of stock and securities of controlled corporations. | Taxation | 1998-10-01 | 1998-10-01 | Read twice and referred to the Committee on Finance. | Senate | Sen. Breaux, John B. [D-LA] | LA | D | B000780 | 0 | Amends the Internal Revenue Code, concerning the active business definition relating to distributions of stock and securities of a controlled corporation, to require that all corporations that are members of the same affiliated group be treated as a single corporation. | 2025-01-14T18:59:41Z | |
| 105-hr-4649 | 105 | hr | 4649 | To amend the Internal Revenue Code of 1986 to provide for the establishment of medical security accounts for individuals who are 40 years old or older. | Taxation | 1998-09-26 | 1998-09-26 | Referred to the House Committee on Ways and Means. | House | Rep. Snowbarger, Vince [R-KS-3] | KS | R | S000662 | 0 | Amends the Internal Revenue Code to allow a limited deduction for individuals who are 40 or older for amounts paid into a medical security account. | 2025-01-02T17:51:35Z | |
| 105-hr-4629 | 105 | hr | 4629 | To make effective beginning in 1999 the empowerment zones designated after August 5, 1997, and before February 8, 1998. | Taxation | 1998-09-25 | 1998-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Becerra, Xavier [D-CA-30] | CA | D | B000287 | 14 | Amends the Taxpayer Relief Act of 1997 to make effective on January 1, 1999, the empowerment zones designated after August 5, 1997, and before February 8, 1998. Amends the Internal Revenue Code to allow, with respect to such zones, the employment credit for 1999. | 2025-01-02T17:51:34Z | |
| 105-hr-4636 | 105 | hr | 4636 | To amend the Internal Revenue Code of 1986 to expand the types of crop payments for which a farmer may defer inclusion in income until the next taxable year. | Taxation | 1998-09-25 | 1998-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Smith, Nick [R-MI-7] | MI | R | S000597 | 0 | Amends the Internal Revenue Code to include payments received under the Federal Crop Insurance Act among the crop insurance proceeds for which a farmer may defer inclusion in income until the next taxable year. | 2025-01-02T17:51:35Z | |
| 105-hr-4637 | 105 | hr | 4637 | To amend the Internal Revenue Code of 1986 to allow an interest deduction for contingent interest on a shared appreciation mortgage. | Taxation | 1998-09-25 | 1998-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Smith, Nick [R-MI-7] | MI | R | S000597 | 0 | Amends the Internal Revenue Code to permit, as an interest deduction, the deduction of contingent interest on a shared appreciation mortgage. Defines the term "contingent interest." | 2025-04-07T15:23:24Z | |
| 105-hr-4638 | 105 | hr | 4638 | To amend the Internal Revenue Code of 1986 to allow a deduction for the cost of groceries purchased by employees and prepared into meals by employers for the convenience of employers. | Taxation | 1998-09-25 | 1998-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Smith, Nick [R-MI-7] | MI | R | S000597 | 0 | Amends the Internal Revenue Code to allow for the exclusion of the cost of groceries purchased by employees which are prepared into meals by employers. | 2025-01-02T17:51:35Z | |
| 105-hr-4639 | 105 | hr | 4639 | To amend the Internal Revenue Code of 1986 to treat income from certain leases as income from rental real estate activities in which the taxpayer actively participates. | Taxation | 1998-09-25 | 1998-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Smith, Nick [R-MI-7] | MI | R | S000597 | 0 | Amends the Internal Revenue Code, with respect to limiting passive activity losses and credits for taxpayers in the real property business, to include as real estate activity the lease of real estate under a nonmaterial participation share lease. Defines such a lease. | 2025-01-02T17:51:34Z | |
| 105-hr-4640 | 105 | hr | 4640 | To amend the Internal Revenue Code of 1986 to provide that disposition of property produced by a qualified family-owned business does not trigger additional estate tax. | Taxation | 1998-09-25 | 1998-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Smith, Nick [R-MI-7] | MI | R | S000597 | 0 | Amends the Internal Revenue Code concerning the estate tax treatment of the disposition of certain property of a qualified family owned business. | 2025-01-02T17:51:35Z | |
| 105-hr-4641 | 105 | hr | 4641 | To amend the Internal Revenue Code of 1986 to defer certain prepaid farm expenses incurred by reason of a change in business operations attributable to the enactment of the Agricultural Market Transition Act. | Taxation | 1998-09-25 | 1998-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Smith, Nick [R-MI-7] | MI | R | S000597 | 0 | Amends the Internal Revenue Code to revise the definition of a qualified farm-related taxpayer, with respect to provisions concerning limitations on deductions for certain farming expenses, to take into account changes in business operations attributable to enactment of the Agricultural Market Transition Act. | 2025-01-02T17:51:34Z | |
| 105-hr-4642 | 105 | hr | 4642 | To amend the Internal Revenue Code of 1986 to allow a 100 percent deduction for health insurance costs of self-employed individuals. | Taxation | 1998-09-25 | 1998-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Smith, Nick [R-MI-7] | MI | R | S000597 | 0 | Amends the Internal Revenue Code to increase the deduction allowed for health insurance costs for self-employed individuals to 100 percent. | 2025-01-02T17:51:35Z | |
| 105-hr-4643 | 105 | hr | 4643 | To amend the Internal Revenue Code of 1986 to treat lands which are contiguous to a principal residence and which were farmed for 5 years before the sale of the principal residence as part of such residence. | Taxation | 1998-09-25 | 1998-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Smith, Nick [R-MI-7] | MI | R | S000597 | 2 | Amends provisions of the Internal Revenue Code concerning the exclusion of gain from the sale of a principal residence to treat lands which are contiguous to a principal residence and which were farmed for five years before the sale of the principal residence as part of such residence. | 2025-01-02T17:51:34Z | |
| 105-hr-4644 | 105 | hr | 4644 | To permit farmers the option of declaring the taxable year in which production flexibility contract payments and crop insurance payments are included in gross income. | Taxation | 1998-09-25 | 1998-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Smith, Nick [R-MI-7] | MI | R | S000597 | 1 | Allows farmers to include 1999 production flexibility contract payments as income for 1998 or 1999. Amends the Internal Revenue Code to make Federal Crop Insurance Act payments eligible for one-year income deferral. | 2025-01-02T17:51:35Z | |
| 105-s-2520 | 105 | s | 2520 | A bill to exclude from Federal taxation any portion of any reward paid to David R. Kaczynski and Linda E. Patrik which is donated to the victims in the Unabomber case or their families or which is used to pay Mr. Kaczynski's and Ms. Patrik's attorneys' fees. | Taxation | 1998-09-25 | 1998-09-25 | Read twice and referred to the Committee on Finance. | Senate | Sen. Moynihan, Daniel Patrick [D-NY] | NY | D | M001054 | 6 | Excludes from gross income for Federal income and gift tax purposes any portions of amounts paid to David R. Kaczynski of Schenectady, New York, and his wife, Linda E. Patrik, for information leading to the arrest of Theodore J. Kaczynski in the "Unabomber" case which are used to: (1) pay attorney's fees in connection with the "Unabomber case;" or (2) benefit "Unabomber" victims and their families or any irrevocable trust established for them. | 2025-01-14T18:59:41Z | |
| 105-hr-4622 | 105 | hr | 4622 | Independent Contractor Tax Simplification Act of 1998 | Taxation | 1998-09-24 | 1998-09-24 | Referred to the House Committee on Ways and Means. | House | Rep. Dunn, Jennifer [R-WA-8] | WA | R | D000549 | 0 | Independent Contractor Tax Simplification Act of 1998 - Amends the Internal Revenue Code to set forth standards for determining whether individual service providers are not employees. | 2025-08-21T16:13:58Z | |
| 105-hr-4626 | 105 | hr | 4626 | Energy Efficient Affordable Home Act of 1998 | Taxation | 1998-09-24 | 1998-09-24 | Referred to the House Committee on Ways and Means. | House | Rep. Thomas, William M. [R-CA-21] | CA | R | T000188 | 0 | Energy Efficient Affordable Home Act of 1998 - Amends the Internal Revenue Code to provide individuals a limited tax credit for the purchase of: (1) a new energy efficient affordable home; or (2) energy efficiency improvements to an existing home. | 2025-08-21T16:13:01Z | |
| 105-s-2515 | 105 | s | 2515 | Senior Citizen Tax Reduction Act of 1998 | Taxation | 1998-09-24 | 1998-09-24 | Read twice and referred to the Committee on Finance. | Senate | Sen. Reid, Harry [D-NV] | NV | D | R000146 | 0 | Senior Citizen Tax Reduction Act of 1998 - Amends the Internal Revenue Code to increase, for single taxpayers, the amount of social security benefits which are exempt from taxation. | 2025-08-21T16:15:02Z | |
| 105-hr-4611 | 105 | hr | 4611 | To provide a temporary waiver for taxable year 1998 of the minimum tax rules that deny many families the full benefit of nonrefundable personal credits, pending enactment of permanent legislation to address this inequity. | Taxation | 1998-09-23 | 1998-09-23 | Referred to the House Committee on Ways and Means. | House | Rep. Neal, Richard E. [D-MA-2] | MA | D | N000015 | 14 | Allows, for taxable year 1998, nonrefundable personal credits to fully offset regular tax liability. | 2025-01-02T17:51:34Z | |
| 105-hr-4597 | 105 | hr | 4597 | Save Social Security and Taxpayer Relief Act of 1998 | Taxation | 1998-09-18 | 1998-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Rangel, Charles B. [D-NY-15] | NY | D | R000053 | 44 | TABLE OF CONTENTS: Title I: Provisions Primarily Affecting Individuals and Families Subtitle A: General Provisions Subtitle B: Provisions Relating to Education Subtitle C: Provisions Relating to Social Security Title II: Provisions Primarily Affecting Farming and Other Businesses Subtitle A: Increase in Expense Treatment for Small Businesses Subtitle B: Provisions Relating to Farmers Subtitle C: Increase in Volume Cap on Private Activity Bonds Title III: Extension and Modification of Certain Expiring Provisions Subtitle A: Tax Provisions Subtitle B: Generalized System of Preferences Title IV: Revenue Offset Title V: Technical Corrections Title VI: American Community Renewal Act of 1998 Subtitle A: Designation and Evaluation of Renewal Subtitle B: Tax Incentives for Renewal Communities Title VII: Tax Reductions Contingent On Saving Social Security Taxpayer Relief Act of 1998 - Title I: Provisions Affecting Individuals and Families - Subtitle A: General Provisions - Amends the Internal Revenue Code (IRC) to: (1) make the basic standard deduction on a joint return equal to twice the deduction of a single return; (2) make the aged or blind additional deduction amounts the same for married and unmarried individuals; (3) as a general rule, exclude from gross income up to $200 ($400 in the case of a joint return) of dividends and interest received by an individual; (4) revise provisions concerning the aggregate amount of nonrefundable personal credits allowed to provide that the aggregate amount of such credits shall not exceed the sum of the taxpayer's regular tax liability and the alternative minimum tax; (5) allow for the deduction of 100 percent of the health insurance costs of self-employed individuals; (6) set forth a special rule for members of the uniformed services and foreign service in de… | 2025-08-21T16:12:13Z | |
| 105-s-2498 | 105 | s | 2498 | A bill to amend the Internal Revenue Code of 1986 to clarify the tax treatment of agricultural cooperatives and to allow declaratory judgment relief for such cooperatives. | Taxation | 1998-09-18 | 1998-09-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Grassley, Chuck [R-IA] | IA | R | G000386 | 1 | Amends the Internal Revenue Code, concerning the exemption of farmers' cooperatives from taxation, to define "marketing the products of members or other producers" to include feeding the products of members or other producers to cattle, hogs, fish, chickens, or other animals and selling the resulting animals or animal products. Provides for declaratory judgment relief for such cooperatives. | 2025-01-14T18:59:41Z | |
| 105-s-2501 | 105 | s | 2501 | A bill to amend the Internal Revenue Code of 1986 to exempt small issue bonds for agriculture from the State volume cap. | Taxation | 1998-09-18 | 1998-09-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Moseley-Braun, Carol [D-IL] | IL | D | M001025 | 1 | Amends the Internal Revenue Code to exempt certain small issue agriculture bonds from the State volume cap. | 2025-01-14T18:59:41Z | |
| 105-hr-4596 | 105 | hr | 4596 | To amend the Internal Revenue Code of 1986 to provide that certain farming-related section 1231 gains and losses shall not be taken into account in determining whether a taxpayer is eligible for the earned income credit. | Taxation | 1998-09-17 | 1998-09-17 | Referred to the House Committee on Ways and Means. | House | Rep. Smith, Nick [R-MI-7] | MI | R | S000597 | 2 | Amends the Internal Revenue Code to exclude certain farming-related gains and losses from eligibility determinations for the earned income credit. | 2025-01-02T17:51:33Z | |
| 105-s-2492 | 105 | s | 2492 | Long-Term Care and Retirement Security Act of 1998 | Taxation | 1998-09-17 | 1998-09-17 | Read twice and referred to the Committee on Finance. | Senate | Sen. Grassley, Chuck [R-IA] | IA | R | G000386 | 1 | Long-Term Care and Retirement Security Act of 1998 - Amends the Internal Revenue Code to permit a deduction for eligible long-term health care premiums for an individual who is not eligible for an employer-subsidized long-term care health plan. | 2025-08-21T16:12:19Z | |
| 105-s-2493 | 105 | s | 2493 | Animal Agriculture Environmental Incentives Act of 1998 | Taxation | 1998-09-17 | 1998-09-17 | Read twice and referred to the Committee on Finance. | Senate | Sen. Harkin, Tom [D-IA] | IA | D | H000206 | 0 | Animal Agriculture Environmental Incentives Act of 1998 - Amends the Internal Revenue Code to allow a limited tax credit for the nutrient management costs of animal feeding operations. | 2025-08-21T16:13:04Z | |
| 105-hr-4579 | 105 | hr | 4579 | Taxpayer Relief Act of 1998 | Taxation | 1998-09-16 | 1998-09-29 | Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 665. | House | Rep. Archer, Bill [R-TX-7] | TX | R | A000215 | 23 | TABLE OF CONTENTS: Title I: Provisions Primarily Affecting Individuals and Families Subtitle A: General Provisions Subtitle B: Provisions Relating to Education Subtitle C: Provisions Relating to Social Security Title II: Provisions Primarily Affecting Farming and Other Businesses Subtitle A: Increase in Expense Treatment for Small Businesses Subtitle B: Provisions Relating to Farmers Subtitle C: Increase in Volume Cap on Private Activity Bonds Title III: Extension and Modification of Certain Expiring Provisions Subtitle A: Tax Provisions Subtitle B: Generalized System of Preference Title IV: Revenue Offset Title V: Technical Corrections Title VI: American Community Renewal Act of 1998 Title VII: Establishment of the Protect Social Security Account Taxpayer Relief Act of 1998 - Title I: Provisions Affecting Individuals and Families - Subtitle A: General Provisions - Amends the Internal Revenue Code (IRC) to: (1) make the basic standard deduction on a joint return equal to twice the deduction of a single return; (2) make the aged or blind additional deduction amounts the same for married and unmarried individuals; (3) as a general rule, exclude from gross income up to $200 ($400 in the case of a joint return) of dividends and interest received by an individual; (4) revise provisions concerning the aggregate amount of nonrefundable personal credits allowed to provide that the aggregate amount of such credits shall not exceed the sum of the taxpayer's regular tax liability and the alternative minimum tax; (5) allow for the deduction of 100 percent of the health insurance costs of self-employed individuals; (6) set forth a special rule for members of the uniformed services and foreign service in determining the exclusion of gain from the sale of a principal residence; and (7) accelerate the $1 million exemption from th… | 2025-04-07T15:33:05Z | |
| 105-hr-4587 | 105 | hr | 4587 | Family Farm Preservation Act | Taxation | 1998-09-16 | 1998-09-16 | Referred to the House Committee on Ways and Means. | House | Rep. Schaffer, Bob [R-CO-4] | CO | R | S000112 | 48 | Family Farm Preservation Act - Amends the Internal Revenue Code to provide that the $675,000 limitation on the estate tax deduction shall not apply to interests in qualified family-owned farming business interests. | 2025-08-21T16:14:58Z | |
| 105-s-2482 | 105 | s | 2482 | A bill to amend the Internal Revenue Code of 1986 to designate certain entitites organized to participate in States workmen's compensation assigned risk insurance plans as tax-exempt entities. | Taxation | 1998-09-16 | 1998-09-16 | Read twice and referred to the Committee on Finance. | Senate | Sen. Cochran, Thad [R-MS] | MS | R | C000567 | 0 | Amends the Internal Revenue Code to designate certain entities organized to participate in State workers' compensation assigned risk insurance plans as tax-exempt entities. | 2025-01-14T18:59:41Z | |
| 105-hr-4572 | 105 | hr | 4572 | To clarify that governmental pension plans of the possessions of the United States shall be treated in the same manner as State pension plans for purposes of the limitation on the State income taxation of pension income. | Taxation | 1998-09-15 | 1998-10-20 | Received in the Senate. | House | Rep. Gekas, George W. [R-PA-17] | PA | R | G000121 | 2 | Amends Federal law to require governmental pension plans of the U.S. possessions to be treated in the same manner as State pension plans for purposes of a specified limitation on the State income taxation of pension income. | 2025-04-07T15:23:55Z | |
| 105-s-2471 | 105 | s | 2471 | Savings Advancement and Enhancement (SAVE) Act of 1998 | Taxation | 1998-09-15 | 1998-09-15 | Read twice and referred to the Committee on Finance. | Senate | Sen. Coverdell, Paul [R-GA] | GA | R | C000813 | 1 | Savings Advancement and Enhancement (SAVE) Act of 1998 - Amends the Internal Revenue Code to exclude from individual gross income up to $250 ($500 for joint filers) of the sum of dividends from domestic corporations or interest. Sets forth related provisions with respect to: (1) distributions from regulated investment companies and real estate investment trusts; and (2) nonresident aliens. | 2025-08-21T16:13:36Z | |
| 105-s-2473 | 105 | s | 2473 | A bill to amend the Internal Revenue Code of 1986 to increase the deduction for meal and entertainment expenses of small businesses. | Taxation | 1998-09-15 | 1998-09-15 | Read twice and referred to the Committee on Finance. | Senate | Sen. Breaux, John B. [D-LA] | LA | D | B000780 | 1 | Amends the Internal Revenue Code to increase the deduction for meals and entertainment expenses of small businesses from 50 percent to the applicable percentage for individuals subject to Federal hours of service (which ranges from 55 per cent in 1998 and 1999 up to 80 percent in 2008 and thereafter). | 2025-01-14T18:59:41Z | |
| 105-hr-4561 | 105 | hr | 4561 | To amend the Internal Revenue Code of 1986 to provide that members of the uniformed services and the Foreign Service shall be treated as using a principal residence while on official extended duty. | Taxation | 1998-09-14 | 1998-09-14 | Referred to the House Committee on Ways and Means. | House | Rep. Houghton, Amo [R-NY-31] | NY | R | H000814 | 0 | Amends the Internal Revenue Code to provide that members of the uniformed services and the Foreign Service shall be treated as using a principal residence while on official extended duty. | 2025-01-02T17:51:38Z | |
| 105-hr-4563 | 105 | hr | 4563 | To amend the Internal Revenue Code of 1986 to exclude from gross income amounts received for settlement of certain claims of Holocaust survivors. | Taxation | 1998-09-14 | 1998-09-14 | Referred to the House Committee on Ways and Means. | House | Rep. McIntosh, David M. [R-IN-2] | IN | R | M000481 | 31 | Amends the Internal Revenue Code to exclude from gross income a Holocaust victims' settlement payment. | 2025-01-02T17:51:38Z | |
| 105-hr-4564 | 105 | hr | 4564 | Income Averaging Equity Act | Taxation | 1998-09-14 | 1998-09-14 | Referred to the House Committee on Ways and Means. | House | Rep. Ryun, Jim [R-KS-2] | KS | R | R000566 | 0 | Income Averaging Equity Act - Amends the Internal Revenue Code to permit farm income to be allocated among taxable years. | 2025-08-21T16:13:27Z | |
| 105-hr-4565 | 105 | hr | 4565 | To amend the Internal Revenue Code of 1986 to increase the years for carryback of net operating losses for certain farm losses. | Taxation | 1998-09-14 | 1998-09-14 | Referred to the House Committee on Ways and Means. | House | Rep. Tanner, John S. [D-TN-8] | TN | D | T000038 | 0 | Amends the Internal Revenue Code to increase, for a limited period of time, from two to ten the number of years permitted for the carryback of net operating losses for certain farmers. Defines specified terms, including "farming loss." | 2025-01-02T17:51:38Z | |
| 105-s-2467 | 105 | s | 2467 | A bill to amend the Internal Revenue Code of 1986 to increase the years for carryback of net operating losses for certain farm losses. | Taxation | 1998-09-14 | 1998-09-14 | Read twice and referred to the Committee on Finance. | Senate | Sen. Harkin, Tom [D-IA] | IA | D | H000206 | 1 | Amends the Internal Revenue Code to increase, for a limited period of time, from two to ten the number of years permitted for the carryback of net operating losses for certain farmers. Defines specified terms, including "farming loss." | 2025-04-07T14:46:55Z | |
| 105-hr-4553 | 105 | hr | 4553 | Small Business and Financial Institutions Tax Relief Act of 1998 | Taxation | 1998-09-11 | 1998-09-11 | Referred to the House Committee on Ways and Means. | House | Rep. Roukema, Marge [R-NJ-5] | NJ | R | R000465 | 9 | Small Business and Financial Institutions Tax Relief Act of 1998 - Amends the Internal Revenue Code to permit S corporation eligible shareholders to include individual retirement accounts. (Sec. 3) Excludes investment securities income held by a bank from passive income limits for purposes of S status termination. (Sec. 4) Increases the number of eligible S corporation shareholders. (Sec. 5) States that stock held by a bank director as required by banking regulations (director qualifying stock) shall not be considered a disqualifying second class of S corporation stock. (Sec. 6) Directs the Secretary of the Treasury to modify a certain Regulation to permit an S corporation bank to charge certain bad debt deductions over a related bad debt reserve recapture period. (Sec. 7) Includes all banks within the three-year deduction preference rule. | 2025-08-21T16:11:58Z | |
| 105-hr-4538 | 105 | hr | 4538 | Energy Efficient Technology Tax Act | Taxation | 1998-09-10 | 1998-09-10 | Referred to the House Committee on Ways and Means. | House | Rep. Matsui, Robert T. [D-CA-5] | CA | D | M000249 | 20 | Energy Efficient Technology Tax Act - Establishes: (1) an energy credit based on the energy efficiency of energy properties and passenger vehicles; (2) a reforestation credit; and (3) a credit for certain nonbusiness energy property. Defines terms. Increases the exclusion allowed from gross income as a "qualified transportation fringe" benefit. Extends, by five years, the placed in service date of a qualified energy resources facility. | 2025-08-21T16:12:10Z | |
| 105-hr-4541 | 105 | hr | 4541 | To amend the Internal Revenue Code of 1986 to repeal the limitation on the use of foreign tax credits under the alternative minimum tax. | Taxation | 1998-09-10 | 1998-09-10 | Referred to the House Committee on Ways and Means. | House | Rep. Houghton, Amo [R-NY-31] | NY | R | H000814 | 0 | Amends the Internal Revenue Code to eliminate, for purposes of the alternative minimum tax, the 90 percent limitation on foreign tax credits. | 2025-01-02T17:51:18Z | |
| 105-hr-4542 | 105 | hr | 4542 | Tax Relief for Working Americans Act of 1998 | Taxation | 1998-09-10 | 1998-09-10 | Referred to the House Committee on Ways and Means. | House | Rep. Johnson, Nancy L. [R-CT-6] | CT | R | J000163 | 50 | TABLE OF CONTENTS: Title I: Provisions Primarily Affecting Individuals Title II: Provisions Primarily Affecting Businesses Subtitle A: Certain Expiring Provisions Modified and Made Permanent Subtitle B: Credit for Clinical Testing Research Expenses Attributable to Certain Qualified Academic Institutions Including Teaching Hospitals Tax Relief for Working Americans Act of 1998 - Title I: Provisions Primarily Affecting Individuals - Amends the Internal Revenue Code to make the basic standard deduction for married individuals twice the deduction for unmarried individuals. (Sec. 102) Provides for the full deduction for health insurance costs of individuals not eligible to participate in employer-subsidized health plans. (Sec. 103) Revises provisions concerning the aggregate amount of nonrefundable personal credits allowed to provide that the aggregate amount of such credits shall not exceed the sum of the taxpayer's regular tax liability and the alternative minimum tax. (Sec. 104) Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to increase, for any taxable year ending after 1998 and before 2000, the monthly exempt amount for individuals who have attained retirement age. Title II: Provisions Primarily Affecting Businesses - Subtitle A: Certain Expiring Provisions Modified and Made Permanent - Makes permanent the credit for increasing research activities. Increases the alternative incremental credit rate. (Sec. 202) Makes permanent the work opportunity credit. Sets forth, as a general rule, that the amount equal to the work opportunity credit amount with respect to any wages paid for any calendar quarter by an eligible tax-exempt employer shall be treated as payment by such employer of such employer's tax liability for such calendar quarter. (Sec. 203) Extends permanently the special rule for contributions of stock for which market quotations are readily available. (Sec. 204) Excludes from the de… | 2025-08-21T16:12:34Z | |
| 105-hr-4522 | 105 | hr | 4522 | To clarify the income and gift tax consequences of catching and returning record home run baseballs. | Taxation | 1998-09-09 | 1998-09-09 | Referred to the House Committee on Ways and Means. | House | Rep. Thomas, William M. [R-CA-21] | CA | R | T000188 | 17 | Provides, with respect to a home run ball hit during the 1998 baseball season by a batter who hit at least 61 home runs during such season, that: (1) no amount shall be included in the gross income of the person recovering such a ball for purposes of subtitle A (Income Taxes) of the Internal Revenue Code; and (2) any gift of such a ball to the batter by the person recovering such a ball shall not be treated as a gift for purposes of subtitle B (Estate and Gift Taxes) of the Internal Revenue Code. | 2025-01-02T17:51:38Z | |
| 105-s-2453 | 105 | s | 2453 | A bill to amend the Internal Revenue Code of 1986 to extend the credit for producing electricity from certain renewable resources. | Taxation | 1998-09-09 | 1998-09-09 | Read twice and referred to the Committee on Finance. | Senate | Sen. Roth Jr., William V. [R-DE] | DE | R | R000460 | 4 | Amends the Internal Revenue Code to: (1) provide a credit for electricity produced from poultry waste; and (2) extend, by five years, the placed in service date of a qualified energy resources facility. | 2025-01-14T18:59:41Z | |
| 105-s-2442 | 105 | s | 2442 | A bill to repeal the limitation on the use of foreign tax credits under the alternative minimum tax. | Taxation | 1998-09-08 | 1998-09-08 | Read twice and referred to the Committee on Finance. | Senate | Sen. D'Amato, Alfonse [R-NY] | NY | R | D000018 | 1 | Amends the Internal Revenue Code to eliminate, for purposes of the alternative minimum tax, the 90 percent limitation on foreign tax credits. | 2025-01-14T18:59:41Z | |
| 105-s-2426 | 105 | s | 2426 | Uniformed Services Filing Fairness Act of 1998 | Taxation | 1998-08-31 | 1998-08-31 | Read twice and referred to the Committee on Finance. | Senate | Sen. Coverdell, Paul [R-GA] | GA | R | C000813 | 4 | Uniformed Services Filing Fairness Act of 1998 - Amends the Internal Revenue Code to provide for a two-month tax return filing date extension for any uniformed services member stationed outside of the United States on the date returns would otherwise be due. | 2025-08-21T16:13:17Z | |
| 105-hr-4521 | 105 | hr | 4521 | Family Business and Family Farm Preservation Act of 1998 | Taxation | 1998-08-07 | 1998-08-07 | Referred to the House Committee on Ways and Means. | House | Rep. Weller, Jerry [R-IL-11] | IL | R | W000273 | 0 | Family Business and Family Farm Preservation Act of 1998 - Amends the Internal Revenue Code to provide that the $675,000 limitation on the estate tax deduction shall not apply to interests in a business owned by a single family. Establishes a reinvestment requirement on estates to which such limitation did not apply. | 2025-08-21T16:12:13Z | |
| 105-hr-4451 | 105 | hr | 4451 | To amend the Internal Revenue Code of 1986 to allow employers a 200 percent deduction for amounts paid or incurred for training employees. | Taxation | 1998-08-06 | 1998-08-06 | Referred to the House Committee on Ways and Means. | House | Rep. Campbell, Tom [R-CA-15] | CA | R | C000100 | 0 | Amends the Internal Revenue Code to provide a 200 percent deduction to employers for amounts paid or incurred for training employees. Increases the corporate income tax rates. | 2025-01-02T17:51:19Z | |
| 105-hr-4454 | 105 | hr | 4454 | Capital Gains Tax Simplification Act of 1998 | Taxation | 1998-08-06 | 1998-08-06 | Referred to the House Committee on Ways and Means. | House | Rep. Coyne, William J. [D-PA-14] | PA | D | C000846 | 8 | Capital Gains Tax Simplification Act of 1998 - Amends the Internal Revenue Code to provide that, if for any taxable year a non-corporate taxpayer has a net capital gain, 38 percent of such gain shall be a deduction from gross income regardless of whether or not the taxpayer itemizes other deductions. Makes such deduction inapplicable to the alternative minimum tax. Revises provisions concerning the maximum and the regular tax on net capital gain for purposes of the alternative minimum tax. Repeals the tax preference for exclusion for gains on the sale of certain small business stock. Treats, as a general rule, any gain or loss from the sale or exchange of a collectible as a short-term gain or loss without regard to the period the asset was held. Amends the Taxpayer Relief Act of 1997, with respect to maximum capital gains rates for individuals, to repeal the allowance of an election to recognize gain on assets held on January 1, 2001. | 2025-08-21T16:12:01Z | |
| 105-hr-4465 | 105 | hr | 4465 | Notch Baby Health Care Relief Act | Taxation | 1998-08-06 | 1998-08-28 | Referred to the Subcommittee on Health and Environment. | House | Rep. Emerson, Jo Ann [R-MO-8] | MO | R | E000172 | 4 | Notch Baby Health Care Relief Act - Amends the Internal Revenue Code to allow a credit for premiums paid by a "notch baby" under part B (Supplementary Medical Insurance) of title XVIII (Medicare) of the Social Security Act. Amends such part B to eliminate the part B premium penalty for a "notch baby." | 2025-08-21T16:12:16Z | |
| 105-hr-4468 | 105 | hr | 4468 | To amend the Internal Revenue Code of 1986 to repeal the phaseout of the graduated estate tax rates and the unified credit. | Taxation | 1998-08-06 | 1998-08-06 | Referred to the House Committee on Ways and Means. | House | Rep. Gillmor, Paul E. [R-OH-5] | OH | R | G000210 | 1 | Amends the Internal Revenue Code to repeal the phaseout of the graduated estate tax rates and the unified credit. | 2025-01-02T17:51:21Z | |
| 105-hr-4472 | 105 | hr | 4472 | Long-Term Care and Retirement Security Act of 1998 | Taxation | 1998-08-06 | 1998-08-06 | Referred to the House Committee on Ways and Means. | House | Rep. Johnson, Nancy L. [R-CT-6] | CT | R | J000163 | 21 | Long-Term Care and Retirement Security Act of 1998 - Amends the Internal Revenue Code to permit a deduction for eligible long-term health care premiums for an individual who is not eligible for an employer-subsidized long-term care health plan. | 2025-08-21T16:11:36Z | |
| 105-hr-4473 | 105 | hr | 4473 | Tobacco Political Influence Deduction Exclusion Act | Taxation | 1998-08-06 | 1998-08-06 | Referred to the House Committee on Ways and Means. | House | Rep. Kaptur, Marcy [D-OH-9] | OH | D | K000009 | 0 | Tobacco Political Influence Deduction Exclusion Act - Amends the Internal Revenue Code to disallow deductions for: (1) expenses for advertising tobacco products; and (2) expenses incurred in connection with influencing Federal tobacco policy. | 2025-08-21T16:12:19Z | |
| 105-hr-4476 | 105 | hr | 4476 | Computers for the Children Act | Taxation | 1998-08-06 | 1998-08-06 | Referred to the House Committee on Ways and Means. | House | Rep. Lofgren, Zoe [D-CA-16] | CA | D | L000397 | 16 | Computers for the Children Act - Amends the Internal Revenue Code to permanently extend the charitable deduction for the donation of computer technology and equipment to schools. | 2025-08-21T16:12:21Z | |
| 105-hr-4484 | 105 | hr | 4484 | Tax Assistance for Children With Chronic Medical Conditions Act | Taxation | 1998-08-06 | 1998-08-07 | Sponsor introductory remarks on measure. (CR E1576) | House | Rep. Miller, George [D-CA-7] | CA | D | M000725 | 11 | Tax Assistance for Children With Chronic Medical Conditions Act - Amends the Internal Revenue Code to allow a limited deduction for the expenses of attendance at a qualified conference on chronic medical conditions affecting a taxpayer's dependent. | 2025-08-21T16:11:51Z | |
| 105-hr-4489 | 105 | hr | 4489 | To amend the Internal Revenue Code of 1986 to simplify the $500 per child tax credit and other individual nonrefundable credits by repealing the complex limitations on the allowance of those credits resulting from their interaction with the alternative minimum tax. | Taxation | 1998-08-06 | 1998-08-07 | Sponsor introductory remarks on measure. (CR E1608-1609) | House | Rep. Neal, Richard E. [D-MA-2] | MA | D | N000015 | 13 | Amends the Internal Revenue Code with respect to nonrefundable personal credits to revise the limitation based on the amount of tax to provide that the aggregate amount allowed for such credits shall not exceed the sum of: (1) the taxpayer's regular tax liability; and (2) the alternative minimum tax. | 2025-01-02T17:51:20Z | |
| 105-hr-4496 | 105 | hr | 4496 | Conservation Tax Incentives Act of 1998 | Taxation | 1998-08-06 | 1998-08-06 | Referred to the House Committee on Ways and Means. | House | Rep. Portman, Rob [R-OH-2] | OH | R | P000449 | 3 | Conservation Tax Incentives Act of 1998 - Amends the Internal Revenue Code to provide a 50 percent exclusion of gain on the sale of land or interests in land or water to a governmental entity or qualified conservation nonprofit organization for conservation purposes. | 2025-08-21T16:14:00Z | |
| 105-hr-4509 | 105 | hr | 4509 | To amend the Internal Revenue Code of 1986 to reduce to 36 months the amortization period for reforestation expenditures and to increase to $25,000 the maximum annual amount of such expenditures which may be amortized. | Taxation | 1998-08-06 | 1998-08-06 | Referred to the House Committee on Ways and Means. | House | Rep. Turner, Jim [D-TX-2] | TX | D | T000424 | 6 | Amends the Internal Revenue Code to reduce from 84 to 36 months the amortization period for reforestation expenditures and to increase from $10,000 to $25,000 the maximum amount of such expenditures which may be amortized annually. | 2025-01-02T17:51:20Z | |
| 105-hr-4407 | 105 | hr | 4407 | Biomass Energy Equity Act of 1998 | Taxation | 1998-08-05 | 1998-08-05 | Referred to the House Committee on Ways and Means. | House | Rep. Herger, Wally [R-CA-2] | CA | R | H000528 | 15 | Biomass Energy Equity Act of 1998 - Amends the Internal Revenue Code to change the definition of "qualified energy resources" (currently, wind and closed-loop biomass) to wind and biomass. Defines terms. | 2025-08-21T16:13:45Z | |
| 105-hr-4408 | 105 | hr | 4408 | To amend the Internal Revenue Code of 1986 to provide that tips shall not be subject to income or employment taxes. | Taxation | 1998-08-05 | 1998-08-05 | Referred to the House Committee on Ways and Means. | House | Rep. Hunter, Duncan [R-CA-52] | CA | R | H000981 | 0 | Amends the Internal Revenue Code to make revisions concerning the treatment of tip income, including treating a limited amount of tips as property transferred by gift. | 2025-01-02T17:51:19Z | |
| 105-hr-4411 | 105 | hr | 4411 | Health Care Benefits Financial Protection Act of 1998 | Taxation | 1998-08-05 | 1998-08-05 | Referred to the House Committee on Ways and Means. | House | Rep. Maloney, James H. [D-CT-5] | CT | D | M000090 | 0 | Health Care Benefits Financial Protection Act of 1998 - Amends the Internal Revenue Code to establish a limited credit for an eligible employer for costs incurred in maintaining an employee group health plan. | 2025-08-21T16:14:19Z | |
| 105-hr-4414 | 105 | hr | 4414 | Repeal the Social Security Tax Increase Act | Taxation | 1998-08-05 | 1998-08-05 | Referred to House Budget | House | Rep. Neumann, Mark W. [R-WI-1] | WI | R | N000054 | 0 | Repeal the Social Security Tax Increase Act - Amends the Internal Revenue Code to repeal the tax increase on Social Security benefits enacted by the Revenue Reconciliation Act of 1993. Sets forth related provisions concerning reductions in discretionary spending limits under the Balanced Budget and Emergency Deficit Control Act of 1985 and authorizations of appropriations to the Federal Hospital Insurance Trust Fund. | 2025-08-21T16:12:44Z | |
| 105-hr-4390 | 105 | hr | 4390 | To amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel. | Taxation | 1998-08-04 | 1998-08-04 | Referred to the House Committee on Ways and Means. | House | Rep. Abercrombie, Neil [D-HI-1] | HI | D | A000014 | 0 | Amends the Internal Revenue Code to delete provisions prohibiting the deduction of the travel expenses of a taxpayer's spouse who accompanies the taxpayer on a business trip. | 2025-01-02T17:51:18Z | |
| 105-hr-4397 | 105 | hr | 4397 | To amend the Internal Revenue Code of 1986 to modify the rules for determining whether a corporation is a cooperative housing corporation for purposes of such Code. | Taxation | 1998-08-04 | 1998-08-04 | Referred to the House Committee on Ways and Means. | House | Rep. Schumer, Charles E. [D-NY-9] | NY | D | S000148 | 0 | Amends the Internal Revenue Code (IRC) to revise the definition of "cooperative housing corporation" for IRC purposes. | 2025-01-02T17:51:18Z | |
| 105-hr-4399 | 105 | hr | 4399 | To amend the Internal Revenue Code of 1986 to make permanent the income averaging rules for farmers. | Taxation | 1998-08-04 | 1998-08-04 | Referred to the House Committee on Ways and Means. | House | Rep. Smith, Nick [R-MI-7] | MI | R | S000597 | 20 | Amends the Internal Revenue Code to permanently extend income averaging for farmers. | 2025-01-02T17:51:18Z |
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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);