openregs: legislation: 1,081 rows where congress = 108 and policy_area = "Taxation" sorted by introduced

Congressional bills and resolutions from Congress.gov, filtered to policy areas relevant to environmental, health, agriculture, and wildlife regulation.

Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API

1,081 rows where congress = 108 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
108-s-3029	108	s	3029	Retirement Security for Life Act of 2004	Taxation	2004-12-07	2004-12-07	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11898-11899)	Senate	Sen. Smith, Gordon H. [R-OR]	OR	R	S001142	1	Retirement Security for Life Act of 2004 - Amends the Internal Revenue Code to allow an exclusion from gross income for 50 percent of the amount otherwise includible in gross income as guaranteed payments from certain annuity or life insurance contracts. Limits the amount of such exclusion to $20,000 in any taxable year. Provides for an inflation adjustment of the $20,000 limitation beginning in 2006.	2023-01-14T22:48:28Z
108-hr-5394	108	hr	5394	To amend the Internal Revenue Code of 1986 to modify the taxation of arrow components.	Taxation	2004-11-19	2004-12-23	Became Public Law No: 108-493.	House	Rep. Ryan, Paul [R-WI-1]	WI	R	R000570	1	(This measure has not been amended since it was introduced. The summary of that version is repeated here.) Repeals provisions enacted by the American Jobs Creation Act of 2004 relating to the excise tax on arrows. Amends the Internal Revenue Code to revise the excise tax on arrows, effective after March 31, 2005, to: (1) impose a tax equal to 39 cents per arrow shaft on the first sale of such shaft (instead of a 12.4 percent tax on the sales price), with inflation adjustments on such 39-cent amount after 2005; and (2) include points suitable for use with arrows in the 11 percent excise tax on arrow parts and accessories.	2023-01-14T22:48:29Z
108-hr-5395	108	hr	5395	Tax Technical Corrections Act of 2004	Taxation	2004-11-19	2004-11-19	Referred to the House Committee on Ways and Means.	House	Rep. Thomas, William M. [R-CA-22]	CA	R	T000188	0	Tax Technical Corrections Act of 2004 - Makes technical revisions and clerical corrections to specified provisions of the Internal Revenue Code, including certain provisions related to: (1) the American Jobs Creation Act of 2004; (2) the Working Families Tax Relief Act of 2004; (3) the Jobs and Growth Tax Relief Reconciliation Act of 2003; (4) the Trade Act of 2002; (5) the Victims of Terrorism Tax Relief Act of 2001; and (6) the Taxpayer Relief Act of 1997. Provides that such revisions and corrections shall take effect as if included in the original enactments to which they relate.	2023-01-14T22:48:32Z
108-hr-5396	108	hr	5396	Financial Transactions Equity Act of 2004	Taxation	2004-11-19	2004-11-19	Referred to the House Committee on Ways and Means.	House	Resident Commissioner Acevedo-Vila, Anibal [D-PR-At Large]	PR	D	A000359	0	Financial Transactions Equity Act of 2004 - Amends the Internal Revenue Code to allow a tax deduction for a certain percentage of the dividends received by a U.S. domestic corporation from a corporation organized under the laws of the Commonwealth of Puerto Rico.	2023-01-14T22:48:32Z
108-hr-5406	108	hr	5406	To ensure a balanced survey of taxpayers in any system of precertification for the earned income tax credit.	Taxation	2004-11-19	2004-11-19	Referred to the House Committee on Ways and Means.	House	Rep. Larson, John B. [D-CT-1]	CT	D	L000557	0	Prohibits more than five percent of the total participants in any system of precertification for the earned income tax credit from being residents of the same metropolitan statistical area.	2023-01-14T22:48:32Z
108-hr-5414	108	hr	5414	To amend the Internal Revenue Code of 1986 to deny the foreign tax credit and the benefits of deferral to companies doing business in Sudan until the Government of Sudan takes demonstrable steps to end genocide in Sudan.	Taxation	2004-11-19	2004-11-19	Referred to the House Committee on Ways and Means.	House	Rep. Rangel, Charles B. [D-NY-15]	NY	D	R000053	0	Amends the Internal Revenue Code to deny U.S. companies doing business in Sudan the foreign tax credit and other tax benefits until the Secretary of State certifies to the Secretary of the Treasury that the Government of Sudan has ceased to support and taken steps to end acts of genocide in the Darfur region of Sudan, including: (1) ensuring that the military is not attacking civilians or obstructing human rights monitors or humanitarian assistance; (2) disarming Government supported militias; (3) allowing access for providing humanitarian assistance to all regions; and (4) cooperating with international missions.	2023-01-14T22:48:32Z
108-s-3012	108	s	3012	A bill to ensure a balanced survey of taxpayers in any system of precertification for the earned income tax credit.	Taxation	2004-11-19	2004-11-19	Read twice and referred to the Committee on Finance.	Senate	Sen. Dodd, Christopher J. [D-CT]	CT	D	D000388	1	Prohibits more than five percent of the total participants in any system of precertification for the earned income tax credit from being residents of the same metropolitan statistical area.	2023-01-14T22:48:30Z
108-s-3019	108	s	3019	Tax Technical Corrections Act of 2004	Taxation	2004-11-19	2004-11-19	Read twice and referred to the Committee on Finance.	Senate	Sen. Grassley, Chuck [R-IA]	IA	R	G000386	1	Tax Technical Corrections Act of 2004 - Makes technical revisions and clerical corrections to specified provisions of the Internal Revenue Code, including certain provisions related to: (1) the American Jobs Creation Act of 2004; (2) the Working Families Tax Relief Act of 2004; (3) the Jobs and Growth Tax Relief Reconciliation Act of 2003; (4) the Trade Act of 2002; (5) the Victims of Terrorism Tax Relief Act of 2001; and (6) the Taxpayer Relief Act of 1997. Provides that such revisions and corrections shall take effect as if included in the original enactments to which they relate.	2023-01-14T22:48:29Z
108-hr-5384	108	hr	5384	Permanent Sales Tax Deduction Act of 2004	Taxation	2004-11-18	2004-11-18	Referred to the House Committee on Ways and Means.	House	Rep. Brady, Kevin [R-TX-8]	TX	R	B000755	48	Permanent Sales Tax Deduction Act of 2004 - Amends the Internal Revenue Code to make the taxpayer election to deduct State and local sales taxes in lieu of State and local income taxes permanent.	2023-01-14T22:48:32Z
108-s-2995	108	s	2995	A bill to permanently extend the income tax deduction for college tuition expenses.	Taxation	2004-11-18	2004-11-18	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11497)	Senate	Sen. Schumer, Charles E. [D-NY]	NY	D	S000148	2	Amends the Internal Revenue Code to make permanent the tax deduction for college tuition expenses.	2023-01-14T22:48:30Z
108-hr-5378	108	hr	5378	Community Restoration and Revitalization Act of 2004	Taxation	2004-11-17	2004-11-17	Referred to the House Committee on Ways and Means.	House	Rep. Portman, Rob [R-OH-2]	OH	R	P000449	9	Community Restoration and Revitalization Act of 2004 - Amends the Internal Revenue Code to: (1) allow an increased rehabilitation tax credit for certain low-income buildings; (2) allow a basis reduction adjustment for property eligible for the credit; (3) increase the credit for certain smaller buildings; (4) allow property eligible for the credit to be used for lodging purposes; (5) modify placed-in-service rules for credit property; (6) modify qualification rules for credit property that is tax-exempt use property; and (7) increase the credit for buildings in high cost areas.	2023-01-14T22:48:32Z
108-hr-5365	108	hr	5365	To treat certain arrangements maintained by the YMCA Retirement Fund as church plans for the purposes of certain provisions of the Internal Revenue Code of 1986, and for other purposes.	Taxation	2004-11-16	2004-12-21	Became Public Law No: 108-476.	House	Rep. English, Phil [R-PA-3]	PA	R	E000187	3	(This measure has not been amended since it was introduced. The summary of that version is repeated here.) Provides that any retirement plan maintained by the Young Men's Christian Association (YMCA) Retirement Fund as of January 1, 2003, shall be treated as a church plan under provisions relating to tax-exempt pension and other employee benefit plans of the Internal Revenue Code. Exempts YMCA retirement plans from certain limitations applicable to church plans. Allows YMCA retirement plans to qualify for tax treatment as money purchase pension plans and church self-funded death benefit plans.	2023-01-14T22:48:33Z
108-hr-5366	108	hr	5366	To amend the Internal Revenue Code of 1986 to provide employers a double deduction of certain employee training expenses.	Taxation	2004-11-16	2004-11-16	Referred to the House Committee on Ways and Means.	House	Rep. Foley, Mark [R-FL-16]	FL	R	F000238	0	Amends the Internal Revenue Code to allow a special tax deduction for employee training expenses that are: (1) also deductible as an ordinary and necessary business expense; (2) incurred under the National Apprenticeship Act or under a recognized State program; and (3) at least one percent of the total yearly wages paid by the employer claiming a deduction.	2023-01-14T22:48:33Z
108-s-2985	108	s	2985	A bill to amend the Internal Revenue Code of 1986 to exclude from gross income the gain from the sale of a principal residence by certain employees of the intelligence community.	Taxation	2004-11-16	2004-11-16	Read twice and referred to the Committee on Finance.	Senate	Sen. Rockefeller, John D., IV [D-WV]	WV	D	R000361	0	Amends the Internal Revenue Code to allow certain employees of the intelligence community to exclude from their gross income the gain from the sale of their principal residences without regard to otherwise applicable five-year residential use and holding requirements.	2023-01-14T22:48:30Z
108-hr-5355	108	hr	5355	Health Care Relief Act of 2004	Taxation	2004-10-09	2004-10-09	Referred to the House Committee on Ways and Means.	House	Rep. Boswell, Leonard L. [D-IA-3]	IA	D	B000652	1	Health Care Relief Act of 2004 - Amends the Internal Revenue Code to allow: (1) taxpayers, including non-itemizing taxpayers, a tax deduction from gross income for the first $2,000 of their out-of-pocket medical expenses; (2) certain small business employers a business tax credit for amounts paid for employee health insurance coverage; and (3) a refundable tax credit up to $500 for the health insurance costs of a taxpayer and the taxpayer's spouse and dependents.	2023-01-14T22:48:38Z
108-s-2971	108	s	2971	Education Savings for Students Act of 2004	Taxation	2004-10-09	2004-10-09	Read twice and referred to the Committee on Finance.	Senate	Sen. Cantwell, Maria [D-WA]	WA	D	C000127	0	Education Savings for Students Act of 2004 - Amends the Internal Revenue Code to increase the maximum annual contribution limit for Coverdell education savings accounts from $2,000 to $5,000.	2023-01-14T22:48:34Z
108-s-2972	108	s	2972	College Savings Act of 2004	Taxation	2004-10-09	2004-10-09	Read twice and referred to the Committee on Finance.	Senate	Sen. Cantwell, Maria [D-WA]	WA	D	C000127	0	The College Savings Act of 2004 - Amends the Internal Revenue Code to: (1) increase the maximum annual contribution limit for Coverdell education savings accounts from $2,000 to $5,000; and (2) allow a tax deduction up to $5,000 for contributions to an education savings account.	2023-01-14T22:48:34Z
108-hr-5317	108	hr	5317	Relief for Life-Saving Blood Donors Act of 2004	Taxation	2004-10-08	2004-10-11	Sponsor introductory remarks on measure. (CR E1911-1912)	House	Rep. Hastings, Alcee L. [D-FL-23]	FL	D	H000324	0	Relief for Life-Saving Blood Donors Act of 2004 - Amends the Internal Revenue Code to allow a tax deduction from gross income (available for taxpayers whether or not they itemize deductions) for the donation of blood and plasma to a recognized blood bank center or blood-collection institution.. Allows $50 for each donation to a maximum of $150 for a taxable year.	2023-01-14T22:48:40Z
108-hr-5319	108	hr	5319	Renewable Energy Financing Incentive Act of 2004	Taxation	2004-10-08	2004-10-11	Sponsor introductory remarks on measure. (CR E1930)	House	Rep. Herseth, Stephanie [D-SD-At Large]	SD	D	H001037	0	Renewable Energy Financing Incentive Act of 2004 - Amends the Internal Revenue Code to provide for the nonrecognition of gain from the sale of real property if such gain is reinvested in renewable energy property within two years after the sale. Defines "renewable energy property" as a facility located in the United States which uses renewable energy sources as a primary feedstock for the generation of electricity or the manufacture of motor vehicle fuels.	2023-01-14T22:48:39Z
108-hr-5323	108	hr	5323	Child Protection and Home Safety Act of 2004	Taxation	2004-10-08	2004-10-08	Referred to the House Committee on Ways and Means.	House	Rep. Lewis, Ron [R-KY-2]	KY	R	L000293	0	Child Protection and Home Safety Act of 2004 - Amends the Internal Revenue Code to allow a nonrefundable tax credit for up to 25 percent of the cost of a qualified residential gun safe. Defines "qualified residential gun safe" as a container not intended for the display of firearms which is specifically designed to store or safeguard firearms from unauthorized access and which meets established performance standards. Limits the amount of such credit to $250.	2023-01-14T22:48:39Z
108-hr-5327	108	hr	5327	To amend the Internal Revenue Code of 1986 to provide an increased exclusion of gain from the sale of a principal residence by certain widows and widowers.	Taxation	2004-10-08	2004-10-08	Referred to the House Committee on Ways and Means.	House	Rep. Lowey, Nita M. [D-NY-18]	NY	D	L000480	0	Amends the Internal Revenue Code to increase from $250,000 to $500,000 the maximum exclusion from gross income of the gain from the sale or exchange of a principal residence by a widow or widower within one year of a spouse's death.	2023-01-14T22:48:39Z
108-hr-5340	108	hr	5340	Taxpayer Abuse Prevention Act	Taxation	2004-10-08	2004-11-03	Referred to the Subcommittee on Financial Institutions and Consumer Credit, for a period to be subsequently determined by the Chairman.	House	Rep. Schakowsky, Janice D. [D-IL-9]	IL	D	S001145	0	Taxpayer Abuse Prevention Act - Amends the Internal Revenue Code to provide that advance payments of the earned income tax credit are not transferable or assignable or subject to the claims of any creditors, except outstanding claims of the Federal Government. Prohibits: (1) the collection of a debt from a debtor's Federal tax refund by means of a refund anticipation loan; and (2) mandatory arbitration as a condition of providing a refund anticipation loan. Terminates the Department of Treasury Debt Indicator Program. Excludes tax returns that have been filed subject to a refund anticipation loan from any determination of whether goals for electronic filing of tax returns have been met. Allows earned income tax credit benefits to be paid through electronic transfer accounts. Directs the Secretary of the Treasury to: (1) develop and implement a program to encourage the greater use of the advance earned income tax credit; and (2) enter into cooperative agreements with federally insured depository institutions to provide low- and moderate-income taxpayers with the option of establishing low-cost direct deposit accounts using appropriate tax forms.	2023-01-14T22:48:39Z
108-s-2946	108	s	2946	Small Business Growth Act	Taxation	2004-10-08	2004-10-08	Read twice and referred to the Committee on Finance.	Senate	Sen. Bayh, Evan [D-IN]	IN	D	B001233	0	Small Business Growth Act - Amends the Internal Revenue Code to allow certain small business employers a business tax credit for a percentage of the amount paid for employee health insurance expenses and for employee training expenses. Directs the Internal Revenue Service to implement an educational program to ensure awareness of the tax credit for employee health insurance expenses. Authorizes appropriations for general business loans under the Small Business Act for FY 2005 through 2007. Provides for an inflation adjustment for authorized loan amounts after FY 2007. Establishes new limits for individual small business loans. Extends until taxable year 2008 provisions allowing an increased tax deduction (up to $100,000) for small business assets in the year such assets are placed in service.	2023-01-14T22:48:35Z
108-s-2947	108	s	2947	Taxpayer Abuse Prevention Act	Taxation	2004-10-08	2004-10-08	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10849-10850)	Senate	Sen. Akaka, Daniel K. [D-HI]	HI	D	A000069	2	Taxpayer Abuse Prevention Act - Amends the Internal Revenue Code to provide that advance payments of the earned income tax credit are not transferable or assignable or subject to the claims of any creditors, except outstanding claims of the Federal Government. Prohibits: (1) the collection of a debt from a debtor's Federal tax refund by means of a refund anticipation loan; and (2) mandatory arbitration as a condition of providing a refund anticipation loan. Terminates the Department of Treasury Debt Indicator Program. Excludes tax returns that have been filed subject to a refund anticipation loan from any determination of whether goals for electronic filing of tax returns have been met. Allows earned income tax credit benefits to be paid through electronic transfer accounts. Directs the Secretary of the Treasury to: (1) develop and implement a program to encourage the greater use of the advance earned income tax credit; and (2) enter into cooperative agreements with federally insured depository institutions to provide low- and moderate-income taxpayers with the option of establishing low-cost direct deposit accounts using appropriate tax forms.	2023-01-14T22:48:35Z
108-s-2955	108	s	2955	Mortgage Cancellation Relief Act of 2004	Taxation	2004-10-08	2004-10-08	Read twice and referred to the Committee on Finance.	Senate	Sen. Smith, Gordon H. [R-OR]	OR	R	S001142	1	Mortgage Cancellation Relief Act of 2004 - Amends the Internal Revenue Code to exclude from gross income amounts up to $50,000 attributable to the discharge of certain residential mortgage obligations.	2023-01-14T22:48:35Z
108-s-2961	108	s	2961	Qualified Personal Service Corporations Clarification Act of 2004	Taxation	2004-10-08	2004-10-08	Read twice and referred to the Committee on Finance.	Senate	Sen. Brownback, Sam [R-KS]	KS	R	B000953	1	Qualified Personal Service Corporations Clarification Act of 2004 - Amends the Internal Revenue Code to modify the criteria for determining whether a corporation is a qualified personal service corporation. Includes within the definition of qualified personal service corporation a qualifying corporation substantially all of whose stock is held by certain former employees (thus permitting such corporation to use the cash method of accounting).	2023-01-14T22:48:34Z
108-s-2966	108	s	2966	Child Protection and Home Safety Act of 2004	Taxation	2004-10-08	2004-10-08	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10860)	Senate	Sen. Craig, Larry E. [R-ID]	ID	R	C000858	3	Child Protection and Home Safety Act of 2004 - Amends the Internal Revenue Code to allow a nonrefundable tax credit for up to 25 percent of the cost of a qualified residential gun safe. Defines "qualified residential gun safe" as a container not intended for the display of firearms which is specifically designed to store or safeguard firearms from unauthorized access and which meets established performance standards. Limits the amount of such credit to $250.	2023-01-14T22:48:34Z
108-hr-5249	108	hr	5249	Firearm Theft Prevention Act of 2004	Taxation	2004-10-07	2004-10-11	Sponsor introductory remarks on measure. (CR E1878-1879)	House	Rep. Houghton, Amo [R-NY-29]	NY	R	H000814	0	Firearm Theft Prevention Act of 2004 - Amends the Internal Revenue Code to allow a nonrefundable tax credit for up to 25 percent of the cost of a safe in a residence for the storage of firearms which includes a secure locking mechanism and is designed to prevent unauthorized access by children under the age of 18. Limits the amount of such credit to $250.	2023-01-14T22:48:41Z
108-hr-5254	108	hr	5254	Up-Skilling Tax Credit Act of 2004	Taxation	2004-10-07	2004-10-07	Referred to the House Committee on Ways and Means.	House	Rep. Davis, Jim [D-FL-11]	FL	D	D000114	16	Up-Skilling Tax Credit Act of 2004 - Amends the Internal Revenue Code to allow a general business tax credit for up to 20 percent of the cost of technical training for employees performing services in a trade or business of the taxpayer. Limits the amount of the credit to $1,000 for each employee, reduced by credit amounts for all prior taxable years. Terminates the credit after 2008.	2023-01-14T22:48:41Z
108-hr-5262	108	hr	5262	To amend the Internal Revenue Code of 1986 to allow a deduction from gross income for uncompensated education costs incurred by veterans' survivors and dependents who are in receipt of educational assistance under chapter 35 of title 38, United States Code.	Taxation	2004-10-07	2004-10-07	Referred to the House Committee on Ways and Means.	House	Rep. Fossella, Vito [R-NY-13]	NY	R	F000440	0	Amends the Internal Revenue Code to allow a tax deduction from gross income (available for taxpayers who do not itemize deductions) for the uncompensated educational expenses of a spouse or child of certain deceased, permanently disabled, missing in action, or captured members of the Armed Forces.	2023-01-14T22:48:41Z
108-hr-5266	108	hr	5266	To amend the Internal Revenue Code of 1986 to encourage investment in facilities which use woody biomass to produce electricity.	Taxation	2004-10-07	2004-10-07	Referred to the House Committee on Ways and Means.	House	Rep. McInnis, Scott [R-CO-3]	CO	R	M000477	0	Amends the Internal Revenue Code to allow a tax credit for up to 20 percent of the basis of qualified woody biomass energy property placed in service in any taxable year. Defines "qualified woody biomass energy property" as new property which is used to produce electricity from woody biomass (e.g., trees and woody plant debris) placed in service before January 1, 2010, and which has a useful life of not less than five years.	2023-01-14T22:48:41Z
108-s-2914	108	s	2914	Common Sense Automobile Efficiency Act of 2004	Taxation	2004-10-07	2004-10-07	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10708-10713)	Senate	Sen. Mikulski, Barbara A. [D-MD]	MD	D	M000702	0	Common Sense Automobile Efficiency Act of 2004 - Amends the Internal Revenue Code to repeal the phaseouts of the tax credit for qualified electric vehicles and of the tax deduction for clean-fuel vehicles. Allows a tax credit for investment in certain alternative motor vehicles, including fuel cell vehicles, advanced lean burn technology motor vehicles, hybrid motor vehicles, and alternative fuel motor vehicles. Sets forth formulae for determining the amount of such credit based on various factors, including vehicle weight and fuel efficiency ratings. Allows a tax-exempt cooperative organization to elect to apportion amounts of the small ethanol producer tax credit among its patrons on a pro rata basis. Increases from 30 to 60 million gallons the maximum productive capacity allowed to eligible small ethanol producers for purposes of qualifying for the tax credit. Allows a tax credit for biodiesel used as fuel. Allows a tax credit against the gasoline excise tax for alcohol fuel and biodiesel mixtures. Excludes from the export exemption from certain excise taxes the delivery of a taxable fuel into a fuel tank of a motor vehicle which is shipped or driven outside of the United States.	2023-01-14T22:48:36Z
108-s-2918	108	s	2918	Long-Term Care Act of 2004	Taxation	2004-10-07	2004-10-07	Read twice and referred to the Committee on Finance.	Senate	Sen. Allen, George [R-VA]	VA	R	A000121	0	Long-Term Care Act of 2004 - Amends the Internal Revenue Code to exclude from gross income distributions from an individual retirement account and other tax-exempt retirement plans used to pay long-term care insurance premiums.	2023-01-14T22:48:36Z
108-s-2919	108	s	2919	A bill to amend the Internal Revenue Code of 1986 to provide funding for Indian tribal prison facilities, and for other purposes.	Taxation	2004-10-07	2004-10-07	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10714-10715)	Senate	Sen. Baucus, Max [D-MT]	MT	D	B000243	1	Amends the Internal Revenue Code to allow a nonrefundable tax credit for investment in Indian tribal prison facility bonds. Requires that 95 percent of the proceeds of such bonds be used for the construction, acquisition, rehabilitation, expansion, or operating expenses of Indian tribal prison facilities and that the term of such bonds not exceed ten years. Establishes a national limitation for Indian tribal prison facility bonds in 2005 through 2007, with no limitation after 2007. Allows a carryover of unused bond limitation amounts to succeeding calendar years. Directs the Secretary of the Treasury to allocate bond amounts to Indian tribes based upon specified criteria, including overcrowding, the condition of existing facilities, the health and safety of both inmates and prison employees, and other financial resources available to an Indian tribe.	2023-01-14T22:48:35Z
108-s-2920	108	s	2920	A bill 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	2004-10-07	2004-10-07	Read twice and referred to the Committee on Finance.	Senate	Sen. Ensign, John [R-NV]	NV	R	E000194	0	Amends the Internal Revenue Code to repeal the restrictions on the tax deduction for the travel expenses of a taxpayer's spouse, dependent, or other individual accompanying the taxpayer on business travel.	2023-01-14T22:48:35Z
108-s-2925	108	s	2925	Small Business Tax Equalization and Compliance Act of 2004	Taxation	2004-10-07	2004-10-07	Read twice and referred to the Committee on Finance.	Senate	Sen. Santorum, Rick [R-PA]	PA	R	S000059	1	Small Business Tax Equalization and Compliance Act of 2004 - Amends the Internal Revenue Code to extend the tax credit for social security taxes paid for employee cash tips to employers of cosmetologists. Requires employers of cosmetologists to report income and tips of their cosmetologist employees and to provide income and tip information to self-employed cosmetologists to whom they pay more than $600 in the taxable year. Imposes similar reporting requirements upon individuals who rent chairs to cosmetologists. Requires such employers to provide their cosmetologist employees and self-employed cosmetologists with information on the tax and tip reporting obligations of employees and self-employed individuals.	2023-01-14T22:48:35Z
108-s-2926	108	s	2926	Brownfields Revitalization Act of 2004	Taxation	2004-10-07	2004-10-07	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10725-10727)	Senate	Sen. Voinovich, George V. [R-OH]	OH	R	V000126	1	Brownfields Revitalization Act of 2004 - Amends the Internal Revenue Code to allow a business tax credit for up to 50 percent of qualified remediation expenditures for contaminated sites (property used in a trade or business on which there has been a release (or threat of release) or disposal of any hazardous substance) in certain poverty-rated areas. Defines "qualified remediation expenditures" as expenditures for: (1) the abatement or control of any hazardous substance, petroleum, or any petroleum by-product at a contaminated site in accordance with a State-approved remediation and redevelopment plan; (2) the complete demolition of a structure; (3) the removal and disposal of property; and (4) the reconstruction of utilities on a contaminated site. Requires States to allocate credit amounts under an allocation plan that considers specified criteria, including: (1) poverty rates: (2) location of a contaminated site; and (3) the amount of new employment expected to result from redevelopment. Imposes a ceiling on the State environmental remediation credit and limits the national environmental remediation credit for each calendar year to $1 billion. Sets forth special rules for: (1) allocating unused environmental remediation credit carryover amounts among States: (2) adjusting the limitation on the national environmental remediation credit for inflation; (3) assigning portions of the credit; and (4) recapturing credit amounts if a taxpayer fails to properly complete environmental remediation under a State approved remediation and redevelopment plan.	2023-01-14T22:48:35Z
108-s-2935	108	s	2935	TAA Health Coverage Improvement Act of 2004	Taxation	2004-10-07	2004-10-07	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10735-10738)	Senate	Sen. Rockefeller, John D., IV [D-WV]	WV	D	R000361	0	TAA Health Coverage Improvement Act of 2004 - Amends the Internal Revenue Code to revise the tax credit for the health insurance costs of trade adjustment assistance (TAA) workers to, among other things: (1) increase the amount of such credit from 65 to 95 percent; (2) allow for the full amount of such credit and for full payment of TAA worker health insurance premiums for months prior to the issuance of a qualified health insurance costs credit eligibility certificate; and (3) set forth new tax credit eligibility rules for TAA workers and their family members. Requires the Director of the Office of Personnel Management to establish a program to offer TAA workers enrollment in the Federal Employees Health Benefit program (FEHBP). Amends the Employee Retirement Income Security Act of 1974 (ERISA) to: (1) prevent a lapse of health care coverage for TAA workers; and (2) align coverage periods under such Acts with eligibility periods for TAA workers. Amends the Workforce Investment Act of 1998 to require a State or entity to use national emergency grant funds to provide TAA workers and their family members with health insurance coverage for periods prior to their first eligibility month. Amends the Public Health Service Act to extend: (1) through FY 2006 funding for the creation and initial operation of State high risk health insurance pools; and (2) through FY 2009 funding for allotments for the operation of existing State pools.	2023-01-14T22:48:35Z
108-s-2942	108	s	2942	A bill to amend the Internal Revenue Code of 1986 to provide that combat pay be treated as earned income for purposes of the earned income credit.	Taxation	2004-10-07	2004-10-07	Read twice and referred to the Committee on Finance.	Senate	Sen. Pryor, Mark L. [D-AR]	AR	D	P000590	39	Amends the Internal Revenue Code to allow combat zone compensation (otherwise excludable from gross income) to be treated as earned income for purposes of the earned income tax credit.	2023-01-14T22:48:35Z
108-hr-5225	108	hr	5225	Telephone Tax Relief for Seniors Act	Taxation	2004-10-06	2004-10-08	Referred to the Subcommittee on Telecommunications and the Internet, for a period to be subsequently determined by the Chairman.	House	Rep. Nadler, Jerrold [D-NY-8]	NY	D	N000002	3	Telephone Tax Relief for Seniors Act - Amends the Internal Revenue Code to exempt certified low-income senior citizens from communications excise taxes. Prohibits telecommunications carriers from requiring the payment of universal service fees, subscriber line charges, or local number portability charges by such senior citizens who subscribe to telephone services.	2023-01-14T22:48:42Z
108-hr-5233	108	hr	5233	Better Future for American Families Act	Taxation	2004-10-06	2004-10-07	Sponsor introductory remarks on measure. (CR E1819)	House	Rep. Larson, John B. [D-CT-1]	CT	D	L000557	0	Better Future for American Families Act - Amends the Internal Revenue Code to rename the Credit for Elective Deferrals and IRA Contributions as the Saver's Credit. Revises the applicable percentage of an eligible individual's qualified retirement savings contributions for determining the amount of such credit. Makes the credit refundable and permanent.	2023-01-14T22:48:42Z
108-hr-5215	108	hr	5215	Senior Elder Care Relief and Empowerment (SECURE) Act	Taxation	2004-10-05	2004-10-05	Referred to the House Committee on Ways and Means.	House	Rep. Burns, Max [R-GA-12]	GA	R	B001249	0	Senior Elder Care Relief and Empowerment (SECURE) Act - Amends the Internal Revenue Code to allow a nonrefundable income tax credit for 50 percent of expenses exceeding $1,000 that are incurred for the care of chronically ill individuals who have attained normal retirement age (as determined under the Social Security Act). Allows the credit for certain long-term care services, respite care, or adult day care, but disqualifies expenses that are compensated by insurance or paid to a nursing facility.	2023-01-14T22:48:42Z
108-s-2893	108	s	2893	Save Act	Taxation	2004-10-05	2004-10-05	Read twice and referred to the Committee on Finance.	Senate	Sen. Murkowski, Lisa [R-AK]	AK	R	M001153	0	Save Act - Amends the Internal Revenue Code to allow: (1) individuals and families a refundable tax credit for the the cost of private health insurance; (2) advance payments of the health insurance tax credit to health insurance providers; (3) a tax deduction from gross income (available to taxpayers whether or not they itemize deductions) for premiums paid for high deductible health insurance plans; and (4) certain small business employers a general business tax credit for contributions to a health savings account. State High Risk Pool Funding Extension Act of 2004 - Amends the Public Health Service Act to direct the Secretary of Health and Human Services to make grants to States for the establishment and operation of high risk health insurance pools and health insurance purchasing cooperatives.	2023-01-14T22:48:36Z
108-hr-5206	108	hr	5206	To amend the Internal Revenue Code of 1986 to exclude from gross income certain hazard mitigation assistance.	Taxation	2004-10-04	2004-10-04	Referred to the House Committee on Ways and Means.	House	Rep. Foley, Mark [R-FL-16]	FL	R	F000238	14	Amends the Internal Revenue Code to exclude from gross income hazard mitigation payments received under the Robert T. Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act.	2023-01-14T22:48:43Z
108-s-2886	108	s	2886	A bill to amend the Internal Revenue Code of 1986 to exclude from gross income certain hazard mitigation assistance.	Taxation	2004-10-04	2004-10-04	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10368)	Senate	Sen. Bond, Christopher S. [R-MO]	MO	R	B000611	3	Amends the Internal Revenue Code to exclude from gross income hazard mitigation payments received under the Robert T. Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act.	2023-01-14T22:48:36Z
108-s-2881	108	s	2881	A bill to clarify that State tax incentives for investment in new machinery and equipment are a reasonable regulation of commerce and not an undue burden on interstate commerce, and for other purposes.	Taxation	2004-10-01	2004-10-01	Read twice and referred to the Committee on Finance.	Senate	Sen. Voinovich, George V. [R-OH]	OH	R	V000126	2	Authorizes a State to provide to any entity a tax or fee credit or other tax incentive for investment in new machinery or equipment. Provides that any such action taken by a State shall be considered to be a reasonable regulation of commerce and shall not be considered to impose an undue burden on interstate commerce or to otherwise impair, restrain, or discriminate against interstate commerce.	2023-01-14T22:48:36Z
108-s-2872	108	s	2872	Agricultural Business Security Tax Credit Act of 2004	Taxation	2004-09-30	2004-09-30	Read twice and referred to the Committee on Finance.	Senate	Sen. Bunning, Jim [R-KY]	KY	R	B001066	1	Agricultural Business Security Tax Credit Act of 2004 - Amends the Internal Revenue Code to allow a retailer of agricultural products or a manufacturer, formulator, or distributor of food-use pesticides a business tax credit for up to 50 percent of the cost of protecting certain hazardous chemicals or food-use pesticides from unauthorized access. Sets an annual limit on such credit of $2 million and a per facility limitation of $50,000 (reduced by credits received for the five prior taxable years).	2023-01-14T22:48:45Z
108-hr-5169	108	hr	5169	Tax Empowerment and Relief for Farmers and Fishermen (TERFF) Act	Taxation	2004-09-29	2004-09-29	Referred to the House Committee on Ways and Means.	House	Rep. Nussle, Jim [R-IA-1]	IA	R	N000172	3	Tax Empowerment and Relief for Farmers and Fishermen (TERFF) Act - Amends the Internal Revenue Code to: (1) allow certain commercial farming and fishing businesses a tax deduction for cash contributions (up to 20 percent of taxable income) to a Farm, Fishing, and Ranch Risk Management Account (FFARRM Account); (2) exempt agricultural bonds from private activity bond volume caps; (3) allow individuals a tax deduction for charitable contributions of food (currently restricted to C corporations); (4) extend income averaging to fishermen (currently allowed for farmers) and exclude income averaging for farmers and fishermen from the computation of the alternative minimum tax; (5) modify cooperative marketing rules to include value-added processing involving animals; (6) permit farmer cooperatives to seek declaratory judgments with respect to their tax-exempt status; and (7) allow the allocation of the small ethanol tax credit amounts to patrons of tax-exempt cooperatives. Amends the Code and title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to exclude certain rental income and conservation reserve program payments from the self-employment tax. Provides that dividends on the capital stock or other proprietary capital interests of tax-exempt cooperatives shall not reduce the net earnings of such cooperatives. Modifies involuntary conversion rules to extend from two to four years the replacement period for livestock sold due to drought, flood, or other weather-related conditions.	2023-01-13T22:01:44Z
108-s-2858	108	s	2858	Uniformed Services Differential Pay Protection Act	Taxation	2004-09-29	2004-09-29	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9938-9939)	Senate	Sen. Gregg, Judd [R-NH]	NH	R	G000445	3	Uniformed Services Differential Pay Protection Act - Amends the Internal Revenue Code to treat differential wage payments as a payment of wages by an employer to an employee for income tax purposes. Defines "differential wage payment" as any employer payment to an individual serving on active duty in the uniformed services for more than 30 days which represents wages such individual would have received if such individual were performing services for the employer. Treats an individual receiving differential wage payments as an employee and treats differential wage payments as compensation for retirement plan purposes.	2023-01-14T22:48:45Z
108-s-2860	108	s	2860	Fire Sprinkler Incentive Act of 2004	Taxation	2004-09-29	2004-09-29	Read twice and referred to the Committee on Finance.	Senate	Sen. Santorum, Rick [R-PA]	PA	R	S000059	2	Fire Sprinkler Incentive Act of 2004 - Amends the Internal Revenue Code to classify automatic fire sprinkler systems as five-year depreciable property. .	2023-01-14T22:48:45Z
108-hr-5154	108	hr	5154	Uniformed Services Differential Pay Protection Act	Taxation	2004-09-28	2004-09-28	Referred to the House Committee on Ways and Means.	House	Rep. Turner, Michael R. [R-OH-3]	OH	R	T000463	1	Uniformed Services Differential Pay Protection Act - Amends the Internal Revenue Code to treat differential wage payments as a payment of wages by an employer to an employee for income tax purposes. Defines "differential wage payment" as any employer payment to an individual serving on active duty in the uniformed services for more than 30 days which represents wages such individual would have received if such individual were performing services for the employer. Treats an individual receiving differential wage payments as an employee and treats differential wage payments as compensation for retirement plan purposes.	2023-01-13T22:01:45Z
108-hr-5141	108	hr	5141	To amend the Internal Revenue Code of 1986 to repeal the alternative minimum tax treatment of incentive stock options, thereby changing the taxable event from the exercise of the stock option to the sale of stock.	Taxation	2004-09-23	2004-09-23	Referred to the House Committee on Ways and Means.	House	Rep. Lofgren, Zoe [D-CA-16]	CA	D	L000397	0	Amends the Internal Revenue Code to repeal the alternative minimum tax treatment of incentive stock options. Makes this repeal applicable to options exercised in 2000 or thereafter regardless of when such options were granted. Allows a waiver of any rule of law preventing the payment of a refund or credit resulting from the enactment of this Act if a claim for a refund or credit is made within one year after enactment.	2023-01-13T22:01:45Z
108-hr-5146	108	hr	5146	Common Sense Automobile Efficiency Act of 2004	Taxation	2004-09-23	2004-09-23	Referred to the House Committee on Ways and Means.	House	Rep. Ruppersberger, C. A. Dutch [D-MD-2]	MD	D	R000576	1	Common Sense Automobile Efficiency Act of 2004 - Amends the Internal Revenue Code to repeal the phaseouts of the tax credit for qualified electric vehicles and of the tax deduction for clean-fuel vehicles. Allows a tax credit for investment in certain alternative motor vehicles, including fuel cell vehicles, advanced lean burn technology motor vehicles, hybrid motor vehicles, and alternative fuel motor vehicles. Sets forth formulae for determining the amount of such credit based on various factors, including vehicle weight and fuel efficiency ratings. Allows a tax-exempt cooperative organization to elect to apportion amounts of the small ethanol producer tax credit among its patrons on a pro rata basis. Increases from 30 to 60 million gallons the maximum productive capacity allowed to eligible small ethanol producers for purposes of qualifying for the tax credit. Allows a tax credit for biodiesel used as fuel. Allows a tax credit against the gasoline excise tax for alcohol fuel and biodiesel mixtures. Excludes from the export exemption from certain excise taxes the delivery of a taxable fuel into a fuel tank of a motor vehicle which is shipped or driven outside of the United States.	2023-01-13T22:01:45Z
108-s-2835	108	s	2835	A bill to amend the internal Revenue Code of 1986 to allow penalty free withdrawals from retirement plans for victims of federally declared disasters.	Taxation	2004-09-23	2004-09-23	Read twice and referred to the Committee on Finance.	Senate	Sen. Graham, Bob [D-FL]	FL	D	G000352	1	Amends the Internal Revenue Code to: (1) exempt qualified disaster-relief distributions from the ten percent penalty on premature distributions from tax-exempt retirement plans; and (2) allow repayment of such distributions to the retirement plan within five years after the date of such distribution. Defines a "qualified disaster-relief distribution" as a distribution to an individual who has sustained a loss in excess of $100 from a major disaster declared under the Robert T. Stafford Disaster Relief and Emergency Assistance Act if such distribution is made within one year after the disaster declaration and the distribution does not exceed the amount of the loss and is not covered by insurance or otherwise.	2023-01-14T22:48:46Z
108-hr-5110	108	hr	5110	Comprehensive Long-Term Care Support Act of 2004	Taxation	2004-09-21	2004-10-13	Referred to the Subcommittee on Select Education.	House	Rep. Herseth, Stephanie [D-SD-At Large]	SD	D	H001037	5	Comprehensive Long-Term Care Support Act of 2004 - Amends the Internal Revenue Code to allow a deduction from gross income (available for taxpayers who do not itemize deductions) for the cost of long-term care premiums for the taxpayer and certain family members, including the taxpayer's spouse, ancestors, or lineal descendants. Phases in the deduction by allowing the deduction of 50 percent of the cost of premiums in 2005, 75 percent in 2006, and 100 percent in 2007 or thereafter. Allows long-term care insurance as a benefit under tax-qualified cafeteria plans and flexible spending arrangements. Allows a tax credit for caregivers of individuals with long-term health care needs. Phases in a $3,000 credit amount for 2009 or thereafter, beginning with $1,000 in 2005, $1,500 in 2006, $2,000 in 2007, and $2,500 in 2008. Reduces the amount of the credit for taxpayers with adjusted gross incomes over $75,000 ($150,000 for joint returns), adjusted for inflation after 2005. Increases funding for the the National Family Caregiver Support Program and the Native American Caregiver Support Program.	2023-01-13T22:01:46Z
108-hr-5114	108	hr	5114	Agricultural Bond Improvement Act of 2004	Taxation	2004-09-21	2004-09-21	Referred to the House Committee on Ways and Means.	House	Rep. King, Steve [R-IA-5]	IA	R	K000362	5	Agricultural Bond Improvement Act of 2004 - Amends the Internal Revenue Code to: (1) exempt agricultural bonds from the volume cap applicable to private activity bonds; (2) permit a Federal guarantee of an agricultural bond under the Consolidated Farm and Rural Development Act without loss of tax exemption; (3) increase the loan limit on agricultural bonds to $450,000 and index such limit amount for inflation after 2004; and (4) eliminate the dollar limitation in the definition of substantial farmland used for agricultural bonds.	2023-01-13T22:01:46Z
108-s-2824	108	s	2824	A bill to exclude from income certain wages of spouses of members of the Armed Forces serving in combat zones.	Taxation	2004-09-21	2004-09-21	Read twice and referred to the Committee on Finance.	Senate	Sen. Schumer, Charles E. [D-NY]	NY	D	S000148	0	Amends the Internal Revenue Code to exclude from gross income the wages and self-employment income of spouses of members of the Armed Forces serving in a combat zone or hospitalized while serving in a combat zone.	2023-01-14T22:48:46Z
108-hr-5079	108	hr	5079	Reservists' Employment Act of 2004	Taxation	2004-09-15	2004-09-15	Referred to the House Committee on Ways and Means.	House	Rep. Saxton, Jim [R-NJ-3]	NJ	R	S000097	18	Reservists' Employment Act of 2004 - Amends the Internal Revenue Code to allow employers a business tax credit for employing a military reservist as a full time employee for a three-year period. Sets the amount of such credit at $1,000 and allows the credit to be taken in the taxable year in which the military reservist's three-year employment period ends. Allows an inflation adjustment to the credit amount after 2005.	2023-01-13T22:01:47Z
108-hr-5080	108	hr	5080	Veterans' Employment Act of 2004	Taxation	2004-09-15	2004-09-15	Referred to the House Committee on Ways and Means.	House	Rep. Saxton, Jim [R-NJ-3]	NJ	R	S000097	17	Veterans' Employment Act of 2004 - Amends the Internal Revenue Code to allow employers a business tax credit for employing a veteran as a full-time employee for a three-year period. Sets the amount of such credit at $1,000 and allows the credit to be taken in the taxable year in which the veteran's three-year employment period ends. Allows an inflation adjustment to the credit amount beginning after 2005.	2023-01-13T22:01:47Z
108-hr-5090	108	hr	5090	Natural Gas Production Act of 2004	Taxation	2004-09-15	2004-09-15	Referred to the House Committee on Ways and Means.	House	Rep. Cole, Tom [R-OK-4]	OK	R	C001053	6	Natural Gas Production Act of 2004 - Amends the Internal Revenue Code to qualify an onshore well from a formation more than 15,000 feet deep for the tax credit for producing fuel from a nonconventional source.	2023-01-13T22:01:47Z
108-hr-5093	108	hr	5093	To amend the Internal Revenue Code of 1986 to provide for small business tax incentives, to amend the Fair Labor Standards Act of 1938 to increase the minimum wage and to increase the exemption for annual gross volume of sales made or business done by an enterprise, and for other purposes.	Taxation	2004-09-15	2004-10-13	Referred to the Subcommittee on Workforce Protections.	House	Rep. English, Phil [R-PA-3]	PA	R	E000187	0	Amends the Internal Revenue Code to make permanent the increased expensing allowance ($100,000) for depreciable business property. Increases to $500,000 the income threshold for reducing the expensing allowance and makes such threshold amount permanent. Provides for an inflation adjustment to the allowance and the threshold. Allows a credit against alternative minimum tax liability for the work opportunity tax credit, the welfare to work tax credit, and the tax credit for increasing research activities. Provides for a minimum standard tax deduction of $2,500 for expenses for the business use of a home. Amends the Fair Labor Standards Act of 1938 to: (1) increase the minimum wage for tipped employees to $3.25 beginning on October 1, 2005; (2) exempt from minimum wage requirements employers with less than ten employees; (3) phase in an increase of the minimum wage to $6.50 beginning October 1, 2007; and (4) phase in an increase in the gross volume of sales amount applicable to the small business exemption from minimum wage requirements. Amends title XVI (Supplemental Security Income) of the Social Security Act to exclude from income determinations under the supplemental security income programs minimum wage income that exceeds certain earned income.	2023-01-13T22:01:47Z
108-hr-5094	108	hr	5094	To amend the Internal Revenue Code of 1986 to allow withdrawals from individual retirement plans without penalty by individuals within areas determined by the President to be disaster areas by reason of certain natural disasters occurring in 2004.	Taxation	2004-09-15	2004-09-15	Referred to the House Committee on Ways and Means.	House	Rep. Foley, Mark [R-FL-16]	FL	R	F000238	30	Amends the Internal Revenue Code to permit premature distributions from certain tax-exempt retirement plans without penalty to individuals residing or holding real property within an area declared by the President as a disaster area due to a natural disaster at least part of which occurred in 2004, if such distributions are made within six months after the disaster declaration.	2023-01-13T22:01:47Z
108-s-2807	108	s	2807	A bill to amend the Internal Revenue Code of 1986 to exempt containers used primarily in potato farming from the excise tax on heavy trucks and trailers.	Taxation	2004-09-15	2004-09-15	Read twice and referred to the Committee on Finance.	Senate	Sen. Crapo, Mike [R-ID]	ID	R	C000880	13	Amends the Internal Revenue Code to exempt from the excise tax on heavy trucks and trailers boxes, containers, receptacles, bins, or similar articles used by a potato farmer for hauling potatoes.	2023-01-14T22:48:46Z
108-hr-5074	108	hr	5074	Health Insurance Affordability Act of 2004	Taxation	2004-09-14	2004-09-14	Referred to the House Committee on Ways and Means.	House	Rep. Chabot, Steve [R-OH-1]	OH	R	C000266	0	Health Insurance Affordability Act of 2004 - Amends the Internal Revenue Code to allow a tax deduction from gross income for the health insurance costs of an individual taxpayer.	2023-01-13T22:01:47Z
108-hr-5078	108	hr	5078	Common Sense Automobile Efficiency Act of 2004	Taxation	2004-09-14	2004-09-14	Referred to the House Committee on Ways and Means.	House	Rep. Ruppersberger, C. A. Dutch [D-MD-2]	MD	D	R000576	0	Common Sense Automobile Efficiency Act of 2004 - Amends the Internal Revenue Code to repeal the phaseouts of the tax credit for qualified electric vehicles and of the tax deduction for clean-fuel vehicles. Allows a tax credit for investment in certain alternative motor vehicles, including fuel cell vehicles, advanced lean burn technology motor vehicles, hybrid motor vehicles, and alternative fuel motor vehicles. Sets forth formulae for determining the amount of such credit based on various factors, including vehicle weight and fuel efficiency ratings. Allows a tax-exempt cooperative organization to elect to apportion amounts of the small ethanol producer tax credit among its patrons on a pro rata basis. Increases from 30 to 60 million gallons the maximum productive capacity allowed to eligible small ethanol producers for purposes of qualifying for the tax credit. Allows a tax credit for biodiesel used as fuel. Allows a tax credit against the gasoline excise tax for alcohol fuel and biodiesel mixtures. Excludes from the export exemption from certain excise taxes the delivery of a taxable fuel into a fuel tank of a motor vehicle which is shipped or driven outside of the United States.	2023-01-13T22:01:47Z
108-s-2797	108	s	2797	Textbook Affordability Act of 2004	Taxation	2004-09-14	2004-09-14	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9222)	Senate	Sen. Schumer, Charles E. [D-NY]	NY	D	S000148	0	Textbook Affordability Act of 2004 - Amends the Internal Revenue Code to include the cost of books required for enrollment or attendance at an institution of higher education in the tax deduction for qualified tuition and related expenses. Limits the amount of such deduction to $1,000 with a prorated reduction for taxpayers with adjusted gross incomes over $65,000 (adjusted for inflation). Makes the tax deduction for such books permanent.	2023-01-14T22:48:46Z
108-hr-5067	108	hr	5067	Telecommuter Tax Fairness Act of 2004	Taxation	2004-09-13	2004-09-13	Referred to the House Committee on the Judiciary.	House	Rep. Shays, Christopher [R-CT-4]	CT	R	S001144	0	Telecommuter Tax Fairness Act of 2004 - Restricts a State from imposing its income tax on the salary of a nonresident individual employed in such State to the period when such individual is physically present and working in such State. Prohibits a State from deeming such an individual to be present or working in such State on the grounds that such individual is present or working at home (in another State) for the individual's convenience.	2023-01-13T22:01:47Z
108-s-2785	108	s	2785	Telecommuter Tax Fairness Act of 2004	Taxation	2004-09-09	2004-09-09	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9037)	Senate	Sen. Dodd, Christopher J. [D-CT]	CT	D	D000388	1	Telecommuter Tax Fairness Act of 2004 - Restricts a State from imposing its income tax on the salary of a nonresident individual employed in such State to the period when such individual is physically present and working in such State. Prohibits a State from deeming such an individual to be present or working in such State on the grounds that such individual is present or working at home (in another State) for the individual's convenience.	2023-01-14T22:48:46Z
108-hr-4901	108	hr	4901	National Enterprise Zone Act of 2004	Taxation	2004-07-22	2004-07-22	Referred to the House Committee on Ways and Means.	House	Rep. Ryan, Paul [R-WI-1]	WI	R	R000570	2	National Enterprise Zone Act of 2004 - Amends the Internal Revenue Code to authorize: (1) the governor of a State or U.S. territory or the Mayor of the District of Columbia to nominate by written application one or more enterprise zones for consideration by the Secretary of the Treasury; and (2) any resident of an enterprise zone, including estates, trusts, and corporations (other than S corporations), to elect an alternative income tax based upon National Enterprise Zone taxable income. Sets forth: (1) procedures for applications and eligibility criteria for designating an enterprise zone, including population, poverty, and unemployment rate requirements; and (2) rules for determining National Enterprise Zone taxable income for individuals and corporations residing in such a Zone. Requires all jurisdictions seeking enterprise zone designations to be in substantial compliance with the No Child Left Behind Act of 2001 and certain tax laws.	2023-01-14T22:48:18Z
108-hr-4912	108	hr	4912	Affordable College Tuition Act of 2004	Taxation	2004-07-22	2004-07-22	Referred to the House Committee on Ways and Means.	House	Rep. Ackerman, Gary L. [D-NY-5]	NY	D	A000022	0	Affordable College Tuition Act of 2004 - Amends the Internal Revenue Code to revise the Hope Scholarship Tax Credit to allow a credit for 50 percent of higher education expenses without dollar limitation. Eliminates: (1) the two-year limitation on the credit; (2) the denial of the credit for students convicted of a felony drug offense; and (3) the modified adjusted gross income limitation on the credit.	2023-01-14T22:48:18Z
108-hr-4915	108	hr	4915	Small Investment Tax Relief Act of 2004	Taxation	2004-07-22	2004-07-22	Referred to the House Committee on Ways and Means.	House	Rep. Ferguson, Mike [R-NJ-7]	NJ	R	F000443	0	Small Investment Tax Relief Act of 2004 - Amends the Internal Revenue Code to allow a noncorporate taxpayer a tax exclusion for up to $100,000 of the gain from the sale of exchange of certain publicly traded small business stock held for more than one year.	2023-01-14T22:48:18Z
108-hr-4921	108	hr	4921	Water Conservation Incentive Act of 2004	Taxation	2004-07-22	2004-07-22	Referred to the House Committee on Ways and Means.	House	Rep. Berkley, Shelley [D-NV-1]	NV	D	B001231	0	Water Conservation Incentive Act of 2004 - Amends the Internal Revenue Code to allow a refundable tax credit for the cost of qualified water conservation property installed in a principal residence and which has a useful life of at least five years. Defines "qualified water conservation property" to include smart dual or multi program irrigation clocks, low-flow shower heads, ultra low-flush toilets, and high-efficiency clothes washing machines. Limits the amount of such credit to $1,000 for a taxable year. Allows certain small business employers (100 or fewer employees) a business tax credit for ten percent of the cost of qualified water conservation property installed in or in connection with such employer's principal place of business.	2023-01-14T22:48:20Z
108-hr-4931	108	hr	4931	Intelligent Vehicle Highway Safety Act of 2004	Taxation	2004-07-22	2004-07-22	Referred to the House Committee on Ways and Means.	House	Rep. Crane, Philip M. [R-IL-8]	IL	R	C000873	3	Intelligent Vehicle Highway Safety Act of 2004 - Amends the Internal Revenue Code to allow a deduction from gross income for the cost, up to $1,000, of qualified intelligent vehicle systems property. Defines "qualified intelligent systems property" as any device installed by a motor vehicle manufacturer to enhance the safety or security of a driver, passenger, or load by, among other things, warning or informing a driver of dangerous driving conditions or by actively monitoring and adjusting driver workload. Terminates the deduction after 2010. Exempts intelligent vehicle systems properties from the first $5,000 of the excise tax on heavy trucks and trailers sold at retail.	2023-01-14T22:48:19Z
108-hr-4939	108	hr	4939	America Saving for Personal Investment, Retirement, and Education Act of 2004	Taxation	2004-07-22	2004-07-22	Referred to the House Committee on Ways and Means.	House	Rep. Ford, Harold E., Jr. [D-TN-9]	TN	D	F000262	3	America Saving for Personal Investment, Retirement, and Education Act of 2004, or the ASPIRE Act of 2004 - Establishes a KIDS Account Fund (KIDS) in the Treasury. Establishes within the KIDS Account Fund a Kids Investment and Development Savings Account (KIDS Account). Provides that a U.S. citizen born after December 31, 2005, and under 18 years of age, whose modified adjusted gross income is below the applicable national median adjusted gross income amount, is eligible to contribute to such account and to receive a matching Federal contribution. Establishes the KIDS Account Fund Board to establish a default investment program under which, in a manner similar to a lifecycle investment program, sums in each KIDS Account are allocated to investment funds in the KIDS Account Fund based on the amount of time before the account holder attains the age of 18. Subjects the Board to the same statutory composition requirements, duties, and responsibilities as the Federal Retirement Thrift Investment Board. Instructs the Secretary of the Treasury, in coordination with the Financial Literacy and Education Commission, to develop programs to promote the financial literacy of account holders of KIDS Accounts.	2023-01-14T22:48:19Z
108-hr-4945	108	hr	4945	Rural Economic Development and Opportunities Act of 2004	Taxation	2004-07-22	2004-07-22	Referred to the House Committee on Ways and Means.	House	Rep. Hayes, Robin [R-NC-8]	NC	R	H001029	3	Rural Economic Development and Opportunities Act of 2004 - Amends the Internal Revenue Code to include rural area residents among members of a targeted group for purposes of the work opportunity credit for a five-year period.	2023-01-14T22:48:19Z
108-hr-4983	108	hr	4983	To amend the Internal Revenue Code of 1986 to provide a credit to businesses whose employees teach at community colleges.	Taxation	2004-07-22	2004-07-22	Referred to the House Committee on Ways and Means.	House	Rep. Pascrell, Bill, Jr. [D-NJ-8]	NJ	D	P000096	25	Amends the Internal Revenue Code to allow employers a business tax credit of $1,000 for each of their employees who teaches a course at an accredited community college for which the employee receives no compensation.	2023-01-14T22:48:20Z
108-hr-4997	108	hr	4997	Fiscally Responsible Family Tax Relief Act of 2004	Taxation	2004-07-22	2004-07-22	Referred to the House Committee on Ways and Means.	House	Rep. Stenholm, Charles W. [D-TX-17]	TX	D	S000851	34	Fiscally Responsible Family Tax Relief Act of 2004 - Amends the Internal Revenue Code to extend through 2005: (1) the $1,000 (per child) child tax credit amount; (2) the increased standard deduction for married taxpayers; and (3) the increased ceilings for the 15 and ten percent tax brackets for married taxpayers. Eliminates the reduction in the refundability (15 to ten percent) of the child tax credit. Includes combat zone compensation as earned income for purposes of calculating the refundable portion of the child tax credit. Sets forth a uniform definition of "child" for purposes of applying certain tax provisions, including the dependent care credit, the child tax credit, and the deduction for personal exemption for dependents. Sets forth rules for the application of the economic substance doctrine. Increases penalties for promoting abusive tax shelter transactions. Proposes new restrictions on tax shelter activities, including increased disclosure requirements, denial of a tax deduction for interest on underpayments attributable to undisclosed tax shelter transactions, and denial of privilege for communications relating to certain tax shelter transactions. Proposes restrictions on corporate tax shelters, including: (1) a limitation on the transfer or importation by a corporation of built-in losses; (2) the repeal of special rules for Financial Asset Securitization Investment Trusts (FASITS); and (3) expansion of the authority of the Secretary of the Treasury to deny tax benefits related to tax shelter transactions. Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) to extend the authority for certain customs user fees through September 30, 2013.	2023-01-14T22:48:20Z
108-s-2733	108	s	2733	National Enterprise Zone Act of 2004	Taxation	2004-07-22	2004-07-22	Read twice and referred to the Committee on Finance.	Senate	Sen. Brownback, Sam [R-KS]	KS	R	B000953	0	National Enterprise Zone Act of 2004 - Amends the Internal Revenue Code to authorize: (1) the governor of a State or U.S. territory or the Mayor of the District of Columbia to nominate by written application one or more enterprise zones for consideration by the Secretary of the Treasury; and (2) any resident of an enterprise zone, including estates, trusts, and corporations (other than S corporations), to elect an alternative income tax based upon National Enterprise Zone taxable income. Sets forth: (1) procedures for applications and eligibility criteria for designating an enterprise zone, including population, poverty, and unemployment rate requirements; and (2) rules for determining National Enterprise Zone taxable income for individuals and corporations residing in such a Zone. Requires all jurisdictions seeking enterprise zone designations to be in substantial compliance with the No Child Left Behind Act of 2001 and certain tax laws.	2023-01-14T22:48:26Z
108-s-2751	108	s	2751	ASPIRE Act of 2004	Taxation	2004-07-22	2004-07-22	Read twice and referred to the Committee on Finance.	Senate	Sen. Santorum, Rick [R-PA]	PA	R	S000059	1	America Saving for Personal Investment, Retirement, and Education Act of 2004, or the ASPIRE Act of 2004 - Establishes a KIDS Account Fund (KIDS) in the Treasury. Establishes within the KIDS Account Fund a Kids Investment and Development Savings Account (KIDS Account). Provides that a U.S. citizen born after December 31, 2005, and under 18 years of age, whose modified adjusted gross income is below the applicable national median adjusted gross income amount, is eligible to contribute to such account and to receive a matching Federal contribution. Establishes the KIDS Account Fund Board to establish a default investment program under which, in a manner similar to a lifecycle investment program, sums in each KIDS Account are allocated to investment funds in the KIDS Account Fund based on the amount of time before the account holder attains the age of 18. Subjects the Board to the same statutory composition requirements, duties, and responsibilities as the Federal Retirement Thrift Investment Board. Instructs the Secretary of the Treasury, in coordination with the Financial Literacy and Education Commission, to develop programs to promote the financial literacy of account holders of KIDS Accounts.	2023-01-14T22:48:25Z
108-s-2761	108	s	2761	Heartland Investment and Rural Employment (HIRE) Act	Taxation	2004-07-22	2004-07-22	Read twice and referred to the Committee on Finance.	Senate	Sen. Grassley, Chuck [R-IA]	IA	R	G000386	6	Heartland Investment and Rural Employment (HIRE) Act - Amends the Internal Revenue Code to revise provisions relating to agricultural cooperatives (Subchapter T), including concerning marketing rules, declaratory judgment relief, treatment of dividends on cooperative stock, and apportionment of credits among patrons of such cooperatives. Establishes a Subchapter T Commission to study the provisions of such Subchapter and make recommendations for change. Revises provisions relating to the self-employment income of farmers and other small business owners, including provisions relating to agricultural bonds, income averaging, involuntary conversions of livestock, and rules relating to Subchapter S corporations and subsidiaries. Allows individuals (currently limited to C corporations) a tax deduction for charitable contributions of food. Allows taxpayers engaged in a farming or commercial fishing business a tax deduction for contributions to a Farm, Fishing and Ranch Risk Management Account (FFARRM Account). Repeals occupational taxes on producers and marketers of alcoholic beverages. Enacts or amends provisions relating to investment in rural areas, allowing for a rural investment tax credit and a rural small business investment credit. Allows for the expansion of renewal community areas based on 2000 census data. Enacts or amends provisions relating to Indian tribal governments and reservations, including a new markets tax credit for Native American reservations, modifications of the authority of Indian tribal governments to issue tax-exempt bonds, and a tax credit for investment in tribal school modernization bonds. Allows a tax credit for the purchase of a residence in rural areas, Indian reservations, or areas of chronic economic distress.	2023-01-14T22:48:25Z
108-hr-4886	108	hr	4886	Health Credits Act of 2004	Taxation	2004-07-21	2004-07-21	Referred to the House Committee on Ways and Means.	House	Rep. Hayworth, J. D. [R-AZ-5]	AZ	R	H000413	2	Health Credits Act of 2004 - Amends the Internal Revenue Code to allow a refundable tax credit for up to $3,000 of the cost of health insurance for a taxpayer and the taxpayer's spouse and dependents ($1,000 for individuals). Phases out the credit for individual taxpayers with modified adjusted gross incomes in excess of $15,000 ($25,000 for taxpayers with family coverage). Disqualifies taxpayers who participate in an employer-subsidized health plan, who qualify for certain Federal benefit programs or medical savings account tax deductions, who are incarcerated, or who are not present in the United States for at least 183 days during the year. Permits participation in individual or group health plans, health care coverage purchasing pools, high risk pools, or State buy-in programs. Requires plans to offer annual and lifetime maximum benefits of at least $700,000 and limits deductibles to $5,000 for self-only coverage and $10,000 for family coverage. Requires informational returns from providers of health insurance who receive payments from individuals receiving a tax credit under this Act. Imposes criminal penalties on any individual who knowingly misuses Department of the Treasury identifiers to convey the false impression of association with, or approval or endorsement by, the Department of the Treasury of any insurance products or group health coverage in connection with the tax credit for health insurance provided by this Act. Directs the Secretary of the Treasury to establish a program for making advance payments of credit amounts to providers of qualified health insurance for individuals receiving a tax credit under this Act.	2023-01-14T22:48:18Z
108-s-2689	108	s	2689	A bill to amend the Internal Revenue Code of 1986 to replace the recapture bond provisions of the low income housing tax credit program.	Taxation	2004-07-20	2004-07-20	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8476-8477)	Senate	Sen. Lincoln, Blanche L. [D-AR]	AR	D	L000035	0	Amends the Internal Revenue Code to repeal provisions of the low income housing tax credit requiring a bond to cover recapture amounts from the disposition, prior to a 15-year compliance period, of a building (or interest therein) eligible for the credit. Provides for a three-year statute of limitation (from the end of the compliance period) for assessing a recapture deficiency. Requires owners of buildings eligible for the low income housing tax credit to file informational returns with the Secretary of the Treasury upon the occurrence of a recapture event and to provide persons who are named in such returns with specified information. Imposes penalties for failure to file required returns.	2023-01-14T22:48:27Z
108-hr-4840	108	hr	4840	Tax Simplification for America's Job Creators Act of 2004	Taxation	2004-07-15	2004-09-07	Read twice and referred to the Committee on Finance.	House	Rep. Crane, Philip M. [R-IL-8]	IL	R	C000873	18	(This measure has not been amended since it was introduced. The summary of that version is repeated here.) Tax Simplification for America's Job Creators Act of 2004 - Amends the Internal Revenue Code to extend for two additional years (through 2007): (1) the increased expensing (up to $100,000) of small business assets; (2) the increase (to $400,000) in the cost limitation for property eligible for expensing; and (3) the inflation adjustments for the increased expensing amount and the limitation amount. Allows an inflation adjustment, beginning in 2004, of the $5 million gross receipts test amount used to determine eligibility for the cash method of accounting. Repeals or amends certain expired or inoperative provisions of the Internal Revenue Code. Enacts a savings provision to prevent changes in tax liability resulting from repeals or amendments made by this Act for periods ending after the date of enactment of this Act.	2023-01-14T22:48:16Z
108-hr-4841	108	hr	4841	Tax Simplification for Americans Act of 2004	Taxation	2004-07-15	2004-09-07	Read twice and referred to the Committee on Finance.	House	Rep. Burns, Max [R-GA-12]	GA	R	B001249	0	Tax Simplification for Americans Act of 2004 - Amends the Internal Revenue Code to: (1) rename the "head of household" filing status as "single head of household;" and (2) increase to $100,000 (with annual inflation adjustments after 2004) the income limit for use of tax forms 1040EZ and 1040A. Repeals or amends certain expired or inoperative provisions of the Internal Revenue Code. Enacts a savings provision to prevent changes in tax liability resulting from repeals or amendments made by this Act for periods ending after enactment of this Act.	2023-01-14T22:48:18Z
108-hr-4845	108	hr	4845	Medicare Corporate Accountability Act of 2004	Taxation	2004-07-15	2004-07-15	Referred to the House Committee on Ways and Means.	House	Rep. Engel, Eliot L. [D-NY-17]	NY	D	E000179	0	Medicare Corporate Accountability Act of 2004 - Amends the Internal Revenue Code to impose upon employers an excise tax on the termination of prescription drug benefits to retirees who attained age 65 before the termination of benefits and whose employment terminated before the enactment of this Act. Requires the Secretary of the Treasury to transfer tax revenues raised by this Act to the Medicare Prescription Drug Account.	2023-01-14T22:48:17Z
108-hr-4849	108	hr	4849	Retirement Security for Life Act of 2004	Taxation	2004-07-15	2004-07-15	Referred to the House Committee on Ways and Means.	House	Rep. Johnson, Nancy L. [R-CT-5]	CT	R	J000163	15	Retirement Security for Life Act of 2004 - Amends the Internal Revenue Code to allow an exclusion from gross income for 50 percent of the amount otherwise includible in gross income as guaranteed payments from certain annuity or life insurance contracts. Limits the amount of such exclusion to $20,000 in any taxable year. Provides for an inflation adjustment of the $20,000 limitation beginning in 2006.	2023-01-14T22:48:17Z
108-hres-720	108	hres	720	Expressing the disapproval of the House of Representatives of the Social Security totalization agreement between the United States and Mexico.	Taxation	2004-07-15	2004-07-19	Referred to the Subcommittee on Social Security.	House	Rep. Collins, Mac [R-GA-8]	GA	R	C000640	29	Expresses the disapproval of the House of Representatives of the agreement establishing totalization arrangements between the Social Security systems of the United States and Mexico.	2023-01-14T22:48:22Z
108-s-2675	108	s	2675	A bill to amend the Internal Revenue Code of 1986 to expand the availability of the cash method of accounting for small business, and for other purposes.	Taxation	2004-07-15	2004-07-15	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8238-8239)	Senate	Sen. Snowe, Olympia J. [R-ME]	ME	R	S000663	0	Amends the Internal Revenue Code to exempt certain small business taxpayers from the requirements of using the accrual method of accounting and of using inventories. Allows such taxpayers to use a cash method of accounting if they meet the gross receipts test and are not engaged in farming as a corporation. Increases the amount of the gross receipts test to $10 million (currently, $5 million) and permits an annual inflation adjustment of that amount. Amends the Social Security Act to require State unemployment compensation laws to: (1) permit an employer to transfer its unemployment compensation risk experience to an acquiring business unless such transfer is made solely or primarily to enable the acquiring business to obtain a lower rate of unemployment contribution; and (2) provide for meaningful civil and criminal penalties for transfers made in violation of State unemployment compensation law. Directs the Secretary of Health and Human Services to disclose to State unemployment compensation agencies information from the National Directory of New Hires to assist States in administering an unemployment compensation program under Federal or State law. Provides penalties for the improper disclosure or misuse of information by State agency officers or employees.	2023-01-14T22:48:27Z
108-s-2655	108	s	2655	Water and Energy Efficient Appliances Act of 2004	Taxation	2004-07-14	2004-07-14	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8131-8132)	Senate	Sen. Smith, Gordon H. [R-OR]	OR	R	S001142	0	Water and Energy Efficient Appliances Act of 2004 - Amends the Internal Revenue Code to allow a business tax credit for the production of certain water and energy efficient appliances (i.e. dishwashers, clothes washers, and refrigerators). Sets the amount of the credit based upon certain energy and water efficiency ratings. Terminates the credit after 2010.	2023-01-14T22:48:23Z
108-hr-4820	108	hr	4820	Smuggled Tobacco Prevention Act of 2004	Taxation	2004-07-13	2004-07-13	Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.	House	Rep. Doggett, Lloyd [D-TX-10]	TX	D	D000399	101	Smuggled Tobacco Prevention Act of 2004 - Amends the Internal Revenue Code to require all packages of tobacco products to carry a unique legibly printed serial number by which the Secretary of the Treasury can identify the manufacturer or importer and the location and date of manufacture or importation. Requires tobacco products sold on Indian reservations to be labeled as such. Requires a person to post a bond with the Secretary in order to export tobacco products. Requires a tobacco wholesaler to have a permit and to maintain certain records. Requires export warehouse proprietors to file certain reports with the Secretary. Authorizes the Secretary to enter into certain tobacco related information exchange agreements with foreign countries. Establishes new criminal offenses relating to the distribution of tobacco products. Raises the $1,000 civil penalty for violations relating to tobacco products to $10,000. Amends the Contraband Cigarette Trafficking Act to: (1) expand the applicability of such Act from cigarettes only to tobacco products (cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco); (2) define a "contraband tobacco product" as a quantity of tobacco product that is equivalent to or more than 2,000 cigarettes (currently, 60,000) which bear no evidence of the payment of applicable State tobacco taxes and that is possessed illegally; and (3) establish new unlawful acts. Allows a State tobacco tax authority to bring a civil action in U.S. district court for the collection of State cigarette taxes. Prohibits retaliation against employees (whistleblowers) who provide information in contraband tobacco cases. Provides for administrative and judicial remedies for such whistleblowers.	2023-01-14T22:48:16Z
108-hr-4821	108	hr	4821	To amend the Internal Revenue Code of 1986 to allow certain agricultural employers a credit against income tax for a portion of wages paid to nonimmigrant H-2A workers.	Taxation	2004-07-13	2004-07-13	Referred to the House Committee on Ways and Means.	House	Rep. Gordon, Bart [D-TN-6]	TN	D	G000309	0	Amends the Internal Revenue Code to allow a business tax credit for up to ten percent of the wages paid to nonimmigrant H-2A workers (temporary agricultural workers).	2023-01-14T22:48:16Z
108-hr-4825	108	hr	4825	Excess War Profits Act of 2004	Taxation	2004-07-13	2004-07-13	Referred to the House Committee on Ways and Means.	House	Rep. Owens, Major R. [D-NY-11]	NY	D	O000159	0	Excess War Profits Act of 2004 - Amends the Internal Revenue Code to impose an additional tax of 15 percent of taxable income attributable to contracts with the United States specifically for goods or services for the war in Iraq. Exempts amounts received by members of the U.S. Armed Forces or Federal employees for their services from such tax.	2023-01-14T22:48:16Z
108-s-2642	108	s	2642	Smuggled Tobacco Prevention Act of 2004	Taxation	2004-07-13	2004-07-13	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8032-8034)	Senate	Sen. Wyden, Ron [D-OR]	OR	D	W000779	0	Smuggled Tobacco Prevention Act of 2004 - Amends the Internal Revenue Code to require all packages of tobacco products to carry a unique legibly printed serial number by which the Secretary of the Treasury can identify the manufacturer or importer and the location and date of manufacture or importation. Requires tobacco products sold on Indian reservations to be labeled as such. Requires a person to post a bond with the Secretary in order to export tobacco products. Requires a tobacco wholesaler to have a permit and to maintain certain records. Requires export warehouse proprietors to file certain reports with the Secretary. Authorizes the Secretary to enter into certain tobacco related information exchange agreements with foreign countries. Establishes new criminal offenses relating to the distribution of tobacco products. Raises the $1,000 civil penalty for violations relating to tobacco products to $10,000. Amends the Contraband Cigarette Trafficking Act to: (1) expand the applicability of such Act from cigarettes only to tobacco products (cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco); (2) define a "contraband tobacco product" as a quantity of tobacco product that is equivalent to or more than 2,000 cigarettes (currently, 60,000) which bear no evidence of the payment of applicable State tobacco taxes and that is possessed illegally; and (3) establish new unlawful acts. Allows a State tobacco tax authority to bring a civil action in U.S. district court for the collection of State cigarette taxes. Prohibits retaliation against employees (whistleblowers) who provide information in contraband tobacco cases. Provides for administrative and judicial remedies for such whistleblowers.	2023-01-14T22:48:23Z
108-hr-4796	108	hr	4796	Employee Stock Ownership Plan Promotion and Improvement Act of 2004	Taxation	2004-07-09	2004-07-09	Referred to the House Committee on Ways and Means.	House	Rep. Ballenger, Cass [R-NC-10]	NC	R	B000104	8	Employee Stock Ownership Plan Promotion and Improvement Act of 2004 - Amends the Internal Revenue Code to: (1) treat certain distributions by S corporations to an employee stock ownership plan (ESOP) as deductible dividends; (2) exempt deductions for ESOP dividends from corporate alternative minimum tax adjustments based on adjusted earnings and profits; (3) allow deferral of the recognition of gain for certain sales to ESOP's sponsored by any domestic corporation, including S corporations; (4) allow reinvestment of ESOP stock proceeds eligible for nonrecognition of gain in certain mutual funds; (5) modify certain ESOP stock ownership rules; and (6) allow early distributions from an ESOP for higher education expenses and first-time homebuyer purchases without penalty.	2023-01-14T22:48:15Z
108-hr-4809	108	hr	4809	Investment Tax Increase Prevention Act of 2004	Taxation	2004-07-09	2004-07-09	Referred to the House Committee on Ways and Means.	House	Rep. Ryan, Paul [R-WI-1]	WI	R	R000570	5	Investment Tax Increase Prevention Act of 2004 - Makes permanent the reduction in taxes on dividends and capital gains enacted by the Jobs and Growth Tax Relief Reconciliation Act of 2003.	2023-01-14T22:48:16Z
108-hr-4767	108	hr	4767	To amend the Internal Revenue Code of 1986 to triple the amount of the credit allowed for basic research.	Taxation	2004-07-07	2004-07-07	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 from 20 to 60 percent the credit amount for basic research expenditures under the tax credit for increasing research activities.	2023-01-14T22:48:16Z
108-hr-4777	108	hr	4777	Fuel Efficiency Fairness Act of 2004	Taxation	2004-07-07	2004-07-07	Referred to the House Committee on Ways and Means.	House	Rep. Wu, David [D-OR-1]	OR	D	W000793	0	Fuel Efficiency Fairness Act of 2004 - Amends the Internal Revenue Code to: (1) repeal the phaseout of the tax credit for qualified electric vehicles; (2) repeal the phaseout of the tax deduction for qualified clean-fuel vehicle property; and (3) exempt new qualified hybrid motor vehicles from the limitations on the depreciation of luxury automobiles.	2023-01-14T22:48:15Z
108-hr-4714	108	hr	4714	Retirement Savings Account Act	Taxation	2004-06-25	2004-06-25	Referred to the House Committee on Ways and Means.	House	Rep. Johnson, Sam [R-TX-3]	TX	R	J000174	1	Retirement Savings Account Act - Amends the Internal Revenue Code to replace Roth Individual Retirement Account provisions with Retirement Savings Account (RSA) provisions. Allows cash only contributions to RSAs up to the lesser of $5,000 (adjusted for inflation) or the taxpayer's compensation includible in gross income for a taxable year. Allows tax free distributions from RSAs after the account beneficiary attains age 58, dies, or becomes disabled.. Allows conversions of individual retirement accounts (IRAs) into RSAs and provides special rules for the tax treatment of amounts converted into an RSA prior to 2006. Requires a five-year holding period for amounts converted to an RSA from an IRA or an Employer Retirement Savings Account.	2023-01-15T04:49:16Z
108-hr-4718	108	hr	4718	Agricultural Business Security Tax Credit Act of 2004	Taxation	2004-06-25	2004-06-25	Referred to the House Committee on Ways and Means.	House	Rep. Lewis, Ron [R-KY-2]	KY	R	L000293	13	Agricultural Business Security Tax Credit Act of 2004 - Amends the Internal Revenue Code to allow a retailer of agricultural products or a manufacturer, formulator, or distributor of food-use pesticides a business tax credit for up to 50 percent of the cost of protecting certain hazardous chemicals or food-use pesticides from unauthorized access. Sets an annual limit on such credit of $2 million and a per facility limitation of $50,000 (reduced by credits received for the five prior taxable years).	2023-01-15T04:49:18Z
108-hr-4721	108	hr	4721	Estate Tax Deferral for Working Farms and Land Conservation Act of 2004	Taxation	2004-06-25	2004-06-25	Referred to the House Committee on Ways and Means.	House	Rep. Bishop, Timothy H. [D-NY-1]	NY	D	B001242	3	Estate Tax Deferral for Working Farms and Land Conservation Act of 2004 - Amends the Internal Revenue Code to exclude property used by a decedent's heir as farmland from the gross income of the decedent's estate. Imposes an additional estate tax if the decedent's heir disposes of such farmland or ceases to use it for farming purposes. Repeals the $500,000 limitation on the estate tax exclusion for land subject to a qualified conservation easement.	2023-01-15T04:49:18Z

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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);