legislation
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1,056 rows where congress = 109 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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| 109-hr-6420 | 109 | hr | 6420 | Tax Exempt Hospitals Responsibility Act of 2006 | Taxation | 2006-12-08 | 2006-12-08 | Referred to the House Committee on Ways and Means. | House | Rep. Thomas, William M. [R-CA-22] | CA | R | T000188 | 0 | Tax Exempt Hospitals Responsibility Act of 2006 - Amends the Internal Revenue Code to: (1) deny a tax exemption to medical care providers (i.e., tax-exempt charitable or teaching hospitals) that fail to adopt and carry out policies for providing medically necessary care to low-income individuals without health insurance; (2) deny a tax deduction for contributions to such providers; and (3) impose excise tax penalties on such medical care providers for failing to provide medically necessary care to low-income uninsured individuals, for overcharging for such care, and for failing to make certain disclosures to patients and the public relating to medical care and pricing. | 2022-02-03T05:31:12Z | |
| 109-hr-6429 | 109 | hr | 6429 | Fallen Firefighters Assistance Tax Clarification Act of 2006 | Taxation | 2006-12-08 | 2006-12-21 | Became Public Law No: 109-445. | House | Rep. Bono, Mary [R-CA-45] | CA | R | B001228 | 2 | (This measure has not been amended since it was introduced. The summary of that version is repeated here.) Fallen Firefighters Assistance Tax Clarification Act of 2006 - Treats payments made to a family member before June 1, 2007, by a charitable foundation on behalf of any firefighter who died in the October 2006 Esperanza Incident in southern California as related to such foundation’s exempt function (and thus tax-exempt) if such payments are made in good faith using a reasonable and objective formula which is consistently applied. | 2023-01-31T21:12:50Z | |
| 109-hr-6435 | 109 | hr | 6435 | To amend the Internal Revenue Code of 1986 to extend the credit for electricity produced from certain renewable resources. | Taxation | 2006-12-08 | 2006-12-08 | Referred to the House Committee on Ways and Means. | House | Rep. Udall, Mark [D-CO-2] | CO | D | U000038 | 3 | Amends the Internal Revenue Code to extend through 2012 the tax credit for electricity produced from certain renewable resources. | 2019-11-15T21:49:35Z | |
| 109-s-4112 | 109 | s | 4112 | Fallen Firefighters Assistance Tax Clarification Act of 2006 | Taxation | 2006-12-08 | 2006-12-08 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11742) | Senate | Sen. Feinstein, Dianne [D-CA] | CA | D | F000062 | 2 | Fallen Firefighters Assistance Tax Clarification Act of 2006 - Treats payments made before June 1, 2007, by a charitable organization by reason of the death, injury, wounding, or illness of any firefighter in the October 2006 Esperanza Incident in southern California as related to such organization’s exempt function (and thus tax-exempt) if such payments are made in good faith using a reasonable and objective formula which is consistently applied. Protects private foundation making such payments from the penalty tax on self-dealing. Excludes payments for firefighters made by charities or foundations under this Act (or by federal, state, or local governments) from the gross income of the recipient. | 2019-11-15T21:54:03Z | |
| 109-s-4119 | 109 | s | 4119 | A bill to clarify the tax treatment of certain payments made to homeowners by the Louisiana Recovery Authority and the Mississippi Development Authority. | Taxation | 2006-12-08 | 2006-12-08 | Read twice and referred to the Committee on Finance. | Senate | Sen. Landrieu, Mary L. [D-LA] | LA | D | L000550 | 0 | Sets forth a special rule for the tax treatment of amounts received by a taxpayer from the Louisiana Recovery Authority or the Mississippi Development Authority for the repair or reconstruction of such taxpayer's primary residence due to hurricane damage in 2005. | 2019-11-15T21:54:03Z | |
| 109-hr-6408 | 109 | hr | 6408 | Tax Relief and Health Care Act of 2006 | Taxation | 2006-12-07 | 2006-12-07 | Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, Resources, Education and the Workforce, and Government Reform, 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. Thomas, William M. [R-CA-22] | CA | R | T000188 | 0 | Tax Relief and Health Care Act of 2006 - Amends the Internal Revenue Code to extend and modify certain expiring tax provisions relating to education, business investment and economic development, research, health care, environmental remediation, and energy conservation. Health Opportunity Patient Empowerment Act of 2006 - Amends the Internal Revenue Code to provide tax and other incentives for funding health savings accounts. Medicare Improvements and Extension Act of 2006 - Amends the Social Security Act to extend and modify various Medicare and Medicaid provisions, including provisions relating to physician fee schedules, health care reporting requirements, hospital and medical provider reimbursements for certain medical procedures, Medicare fraud and abuse prevention, and the transitional medical assistance and abstinence education program. Gulf of Mexico Energy Security Act of 2006 - Instructs the Secretary of the Interior to offer certain areas in the Gulf of Mexico for oil and gas leasing. Surface Mining Control and Reclamation Act Amendments of 2006 - Amends the Surface Mining Control and Reclamation Act of 1977 to reauthorize the Abandoned Mine Reclamation Fund and reduce rate of reclamation fees payable by mine operators to the Fund. Allows certain mine operators to prepay health care premium liabilities to the Combined Benefits Fund. Modifies rules relating to the reimportation of exported tobacco products for personal use. Extends through 2008 tariff duties on ethyl alcohol (ethanol). Allows a tax exclusion of gain from the sale of certain mineral or geothermal interests. Extends the school choice scholarship program for low-income children in the District of Columbia. Directs the Secretary of Health and Human Services to conduct a study on establishing a uniform national database on elder abuse. | 2022-02-03T05:31:39Z | |
| 109-hr-6417 | 109 | hr | 6417 | Climate Change Investment Act of 2006 | Taxation | 2006-12-07 | 2006-12-07 | Referred to the House Committee on Ways and Means. | House | Rep. Meehan, Martin T. [D-MA-5] | MA | D | M000627 | 0 | Climate Change Investment Act of 2006 - Repeals provisions of the Internal Revenue Code allowing: (1) an election to expense the cost of certain liquid fuel processing refineries; (2) accelerated amortization of geological and geophysical expenditures; (3) a tax credit for enhanced oil recovery costs; (4) a tax credit for the production of low sulfur diesel fuel; (5) a tax credit for producing fuel from a nonconventional source; (6) a tax deduction for capital costs incurred in complying with certain sulfur regulations; (7) a tax deduction for intangible drilling and development costs for oil and gas wells and geothermal wells; and (8) tax deductions for certain oil and gas well expenditures.Allows a business-related tax credit for investment in a greenhouse gas intensity reduction project approved by the Secretary of Energy. | 2019-11-15T21:49:34Z | |
| 109-s-4104 | 109 | s | 4104 | A bill to amend the Internal Revenue Code of 1986 to provide credit rate parity for all renewable resources under the electricity production credit. | Taxation | 2006-12-07 | 2006-12-07 | Read twice and referred to the Committee on Finance. | Senate | Sen. Smith, Gordon H. [R-OR] | OR | R | S001142 | 0 | Amends the Internal Revenue Code to eliminate after 2006 the reduction in the rate of the tax credit for electricity produced from open-loop biomass, small irrigation power, landfill gas, trash combustion, and hydropower facilities (thus allowing the same credit rate for all renewable resource facilities). | 2019-11-15T21:54:03Z | |
| 109-s-4107 | 109 | s | 4107 | College Opportunity Tax Credit Act of 2006 | Taxation | 2006-12-07 | 2006-12-07 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11503-11504) | Senate | Sen. Kerry, John F. [D-MA] | MA | D | K000148 | 0 | College Opportunity Tax Credit Act of 2006 - Amends the Internal Revenue Code to replace the Hope Scholarship and Lifetime Learning Tax Credits with an increased, partially refundable college opportunity tax credit to cover up to four years (currently, limited to two years) of the tuition and related expenses of full or part-time postsecondary and graduate students. | 2019-11-15T21:54:03Z | |
| 109-hr-6385 | 109 | hr | 6385 | To amend the Internal Revenue Code of 1986 to modify the rate of the excise tax on certain wooden arrows. | Taxation | 2006-12-06 | 2006-12-06 | Referred to the House Committee on Ways and Means. | House | Rep. DeFazio, Peter A. [D-OR-4] | OR | D | D000191 | 0 | Amends the Internal Revenue to impose a separate excise tax on wooden shafts used in the manufacture of arrows of specified dimensions. | 2019-11-15T21:49:33Z | |
| 109-hr-6389 | 109 | hr | 6389 | To amend the Internal Revenue Code of 1986 to allow taxpayers to designate income tax overpayments as contributions to the Federal Government on their income tax returns. | Taxation | 2006-12-06 | 2006-12-06 | Referred to the House Committee on Ways and Means. | House | Rep. Gohmert, Louie [R-TX-1] | TX | R | G000552 | 0 | Amends the Internal Revenue Code to allow taxpayers to designate on their income tax returns a specified portion (not less than $1) of any income tax overpayment as a contribution to the general fund of the Treasury. | 2019-11-15T21:49:33Z | |
| 109-s-4085 | 109 | s | 4085 | A bill to amend the Internal Revenue Code of 1986 to modify the rate of the excise tax on certain wooden arrows. | Taxation | 2006-12-06 | 2006-12-06 | Read twice and referred to the Committee on Finance. | Senate | Sen. Smith, Gordon H. [R-OR] | OR | R | S001142 | 1 | Amends the Internal Revenue to impose a separate excise tax on wooden shafts used in the manufacture of arrows of specified dimensions. | 2019-11-15T21:54:02Z | |
| 109-s-4087 | 109 | s | 4087 | Endangered Species Recovery Act of 2006 | Taxation | 2006-12-06 | 2006-12-06 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11332-11334) | Senate | Sen. Crapo, Mike [R-ID] | ID | R | C000880 | 4 | Endangered Species Recovery Act of 2006 - Amends the Internal Revenue Code to allow certain landowners whose property contains the habitat of an endangered or threatened species and who enter into a habitat protection agreement a tax credit for costs relating to habitat protection easements and restoration. Places limits on the amount of such credit for calendar years 2007, 2008, 2009, 2010, and 2011.Allows a tax deduction for expenditures related to recovery plans approved by the Endangered Species Act of 1973. Excludes from gross income certain payments under: (1) the Partners for Fish and Wildlife Program authorized by the Partners for Fish and Wildlife Act; and (2) the Landowner Incentive Program, the State Wildlife Grants Program, and the Private Stewardship Grants Program authorized by the Fish and Wildlife Act of 1956. | 2019-11-15T21:54:02Z | |
| 109-hr-6354 | 109 | hr | 6354 | To amend the Internal Revenue Code of 1986 to increase the credit for biodiesel used as a fuel. | Taxation | 2006-12-05 | 2006-12-05 | Referred to the House Committee on Ways and Means. | House | Rep. Burgess, Michael C. [R-TX-26] | TX | R | B001248 | 0 | Amends the Internal Revenue Code to increase the amount of the income and excise tax credits for biodiesel used as fuel. | 2019-11-15T21:49:32Z | |
| 109-hr-6367 | 109 | hr | 6367 | Tax Code Termination Act | Taxation | 2006-12-05 | 2006-12-05 | Referred to the House Committee on Ways and Means. | House | Rep. King, Steve [R-IA-5] | IA | R | K000362 | 0 | Tax Code Termination Act - Mandates the termination of the Internal Revenue Code after December 31, 2010, except for self-employment taxes, Federal Insurance Contributions Act taxes, and Railroad Retirement taxes. Declares that any new federal tax system should be a simple and fair system that: (1) provides tax relief for working Americans; (2) protects the rights of taxpayers and reduces tax collection abuses; (3) eliminates the bias against savings and investment; (4) promotes economic growth and job creation; and (5) does not penalize marriage or families. Requires that the new federal tax system be approved by Congress in its final form by July 4, 2010. | 2019-11-15T21:49:32Z | |
| 109-s-4075 | 109 | s | 4075 | A bill to amend the Internal Revenue Code of 1986 to apply the joint return limitation for capital gains exclusion to certain post-marriage sales of principal residences by surviving spouses. | Taxation | 2006-12-05 | 2006-12-05 | 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 allow a surviving spouse to exclude from gross income up to $500,000 of the gain from the sale or exchange of a principal residence owned jointly with a deceased spouse if the sale or exchange occurs within two years of the death of the spouse and other ownership and use requirements have been met. | 2019-11-15T21:54:01Z | |
| 109-s-4071 | 109 | s | 4071 | A bill to amend the Internal Revenue Code of 1986 to extend the placed-in-service date requirement for low-income housing credit buildings and bonus depreciation property and the period for rehabilitation expenditures in the Gulf Opportunity Zone. | Taxation | 2006-11-16 | 2006-11-16 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S11072) | Senate | Sen. Landrieu, Mary L. [D-LA] | LA | D | L000550 | 0 | Amends the Internal Revenue Code to extend through 2010: (1) the tax credit for certain low income housing property in the Gulf Opportunity Zone, the Rita GO Zone, and the Wilma GO Zone; (2) bonus depreciation for Gulf Opportunity Zone property; and (3) the increase in the tax credit for rehabilitation expenditures for Gulf Opportunity Zone property. | 2023-01-12T17:51:57Z | |
| 109-hr-6327 | 109 | hr | 6327 | Free File Reform Act of 2006 | Taxation | 2006-11-15 | 2006-11-15 | Referred to the House Committee on Ways and Means. | House | Rep. Lofgren, Zoe [D-CA-16] | CA | D | L000397 | 23 | Free File Reform Act of 2006 - Requires the Commissioner of Internal Revenue to ensure that: (1) all services presented through the Free File program (free electronic filing of tax returns) are made available to all eligible taxpayers, particularly low-income, disadvantaged, and underserved taxpayers; and (2) companies participating in the Free File program protect taxpayer privacy rights and provide free tax return preparation services to state Free File programs. | 2023-01-12T17:51:59Z | |
| 109-hr-6317 | 109 | hr | 6317 | To amend the Internal Revenue Code of 1986 to impose an excise tax on any tax-exempt organization which accepts any contribution which may be used to relocate property held by the organization if the relocation is contrary to the intent of the donor of the property. | Taxation | 2006-11-13 | 2006-11-13 | Referred to the House Committee on Ways and Means. | House | Rep. Gerlach, Jim [R-PA-6] | PA | R | G000549 | 0 | Amends the Internal Revenue Code to impose an excise tax penalty on contributions received by a tax-exempt charitable organization used to relocate donated property contrary to the intent of the donor of such property. Allows an exemption from such penalty if a court determines that the relocation is the only viable alternative to preserve and protect the property. | 2023-01-12T17:51:59Z | |
| 109-hr-6264 | 109 | hr | 6264 | Tax Technical Corrections Act of 2006 | Taxation | 2006-09-29 | 2006-09-29 | 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 2006 - Makes technical and clerical corrections to the Internal Revenue Code, including corrections to provisions enacted by: (1) the Tax Increase Prevention and Reconciliation Act of 2005; (2) the Gulf Opportunity Zone Act of 2005; (3) the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users; (4) the Energy Policy Act of 2005; (5) the American Jobs Creation Act of 2004; (6) the Jobs and Growth Tax Relief Reconciliation Act of 2003; (7) the Economic Growth and Tax Relief Reconciliation Act of 2001; (8) the Tax Relief Extension Act of 1999; and (9) the Internal Revenue Service Restructuring and Reform Act of 1998. | 2023-01-12T17:52:13Z | |
| 109-hr-6267 | 109 | hr | 6267 | To amend the Internal Revenue Code of 1986 to permanently extend the credits for residential energy efficient property and new energy efficient homes. | Taxation | 2006-09-29 | 2006-09-29 | Referred to the House Committee on Ways and Means. | House | Rep. Weller, Jerry [R-IL-11] | IL | R | W000273 | 0 | Amends the Internal Revenue Code to make permanent the tax credits for expenditures for: (1) nonbusiness energy property; (2) residential energy efficient property; and (3) new energy efficient homes. | 2023-01-12T17:52:13Z | |
| 109-hr-6268 | 109 | hr | 6268 | To amend the Internal Revenue Code of 1986 to allow a credit against tax for expenses related to the collection and storage of umbilical cord blood. | Taxation | 2006-09-29 | 2006-09-29 | Referred to the House Committee on Ways and Means. | House | Rep. Fitzpatrick, Michael G. [R-PA-8] | PA | R | F000451 | 1 | Amends the Internal Revenue Code to allow a tax credit for 50% of qualified umbilical cord blood collection and storage expenses, up to $2,000 in a taxable year. Defines "qualified umbilical cord blood collection and storage expenses" as expenses directly related to the collection, storage, and maintenance of umbilical cord blood collected at the birth of a child. | 2023-01-12T17:52:13Z | |
| 109-hr-6269 | 109 | hr | 6269 | Oil and Gas-to-Alternatives Swap (OGAS) Act of 2006 | Taxation | 2006-09-29 | 2006-09-29 | Referred to the House Committee on Ways and Means. | House | Rep. Biggert, Judy [R-IL-13] | IL | R | B001232 | 6 | Oil and Gas-to-Alternatives Swap (OGAS) Act of 2006 - Amends the Internal Revenue Code to repeal: (1) the tax credit for facilities producing coke or coke gas-related fuel; (2) the classification of the tax credit for producing fuel from a nonconventional source as a business-related credit; (3) accelerated amortization of geological and geophysical expenditures; and (4) the limitation on the number of new qualified hybrid and advanced lean-burn technology vehicles eligible for the tax credit for alternative motor vehicles. Extends through 2012 the alternative motor vehicles tax credit for: (1) advanced lean burn technology motor vehicles; (2) qualified hybrid motor vehicles; and (3) qualified alternative fuel vehicles. Increases from 30 to 60% the rate of the tax credit for alternative fuel vehicle refueling property and extends such credit through 2012. | 2023-01-12T17:52:13Z | |
| 109-hr-6276 | 109 | hr | 6276 | To amend the Internal Revenue Code of 1986 to alleviate poverty by encouraging the employment of residents by empowerment zone businesses through the employment of residents in designated areas of pervasive poverty, unemployment, and general distress. | Taxation | 2006-09-29 | 2006-09-29 | Referred to the House Committee on Ways and Means. | House | Rep. Clay, Wm. Lacy [D-MO-1] | MO | D | C001049 | 5 | Amends the Internal Revenue Code to allow enterprise zone businesses operating in empowerment zones (economically depressed areas) who file necessary information with the Secretary of Housing and Urban Development documenting reasonable efforts to meet the residency requirement applicable to zone employees to receive an exemption from such requirement if at least 35% of their employees during the final three months of a taxable year are residents of the empowerment zone or any area within a 15-mile radius of the qualified business which has been designated by any governmental unit as an area of pervasive poverty, unemployment, and general distress. | 2023-01-12T17:52:13Z | |
| 109-hr-6277 | 109 | hr | 6277 | Disabled American Financial Security Act of 2006 | Taxation | 2006-09-29 | 2006-09-29 | Referred to the House Committee on Ways and Means. | House | Rep. Crenshaw, Ander [R-FL-4] | FL | R | C001045 | 0 | Disabled American Financial Security Act of 2006 - Amends the Internal Revenue Code to establish tax-exempt Disabled American Financial Security Accounts to pay certain expenses, including expenses for education, medical care, and employment training, of disabled individuals. | 2023-01-12T17:52:13Z | |
| 109-hr-6284 | 109 | hr | 6284 | To amend the Internal Revenue Code of 1986 to allow a loss for development costs of certain creative property. | Taxation | 2006-09-29 | 2006-09-29 | Referred to the House Committee on Ways and Means. | House | Rep. Becerra, Xavier [D-CA-31] | CA | D | B000287 | 0 | Amends the Internal Revenue Code to treat certain development costs related to cinematic properties as current year loss deductions. | 2023-01-12T17:52:12Z | |
| 109-hr-6288 | 109 | hr | 6288 | International Tax Simplification Act of 2006 | Taxation | 2006-09-29 | 2006-09-29 | Referred to the House Committee on Ways and Means. | House | Rep. Johnson, Sam [R-TX-3] | TX | R | J000174 | 0 | International Tax Simplification Act of 2006 - Amends the Internal Revenue Code to revise rules relating to foreign income and income earned by controlled foreign corporations (Subpart F income), including to: (1) make permanent the active financing exemption for qualified insurance income and the look-thru treatment applicable to related foreign corporations; (2) eliminate foreign base company sales and services income and oil related income from foreign base company income; (3) repeal certain rules for the application of the foreign tax credit to foreign oil and gas income; (4) extend from 10 to 20 years the carryforward period for excess foreign taxes; (5) accelerate from 2008 to 2006 the election to allocate interest earned by an affiliated group of corporations on a worldwide basis; and (6) increase to $5 million the tax exclusion for foreign base company or gross insurance income (de minimis rule). | 2023-01-12T17:52:12Z | |
| 109-hr-6292 | 109 | hr | 6292 | To provide for competitive status for certain employees of the Internal Revenue Service. | Taxation | 2006-09-29 | 2006-09-29 | Referred to the House Committee on Government Reform. | House | Rep. Lynch, Stephen F. [D-MA-9] | MA | D | L000562 | 0 | Grants competitive status to certain Internal Revenue Service employees in Estate and Gift Tax Attorney positions (GS-905) subject to a reduction in force in FY2006. | 2023-01-12T17:52:12Z | |
| 109-hr-6310 | 109 | hr | 6310 | To amend the Internal Revenue Code of 1986 to provide a nonrefundable credit for the purchase of energy efficient tires. | Taxation | 2006-09-29 | 2006-10-02 | Referred to the Subcommittee on Energy and Air Quality, for a period to be subsequently determined by the Chairman . | House | Rep. Weller, Jerry [R-IL-11] | IL | R | W000273 | 0 | Amends the Internal Revenue Code to allow individual taxpayers a nonrefundable tax credit for the purchase of tires certified by the Department of Transportation as energy efficient. Requires the Secretary of Transportation to establish a system for the permanent labeling of tires as energy efficient. | 2023-01-12T17:52:12Z | |
| 109-s-3996 | 109 | s | 3996 | A bill to amend the Internal Revenue Code of 1986 to allow section 1031 treatment for exchanges involving certain mutual ditch, reservoir, or irrigation company stock. | Taxation | 2006-09-29 | 2006-09-29 | Read twice and referred to the Committee on Finance. | Senate | Sen. Salazar, Ken [D-CO] | CO | D | S001163 | 1 | Amends the Internal Revenue Code to allow tax-free exchanges of shares in certain mutual ditch, reservoir, or irrigation companies. | 2023-01-12T17:52:02Z | |
| 109-s-3997 | 109 | s | 3997 | Landfill Gas Act of 2006 | Taxation | 2006-09-29 | 2006-09-29 | Read twice and referred to the Committee on Finance. | Senate | Sen. Santorum, Rick [R-PA] | PA | R | S000059 | 0 | Landfill Gas Act of 2006 - Amends the Internal Revenue Code to allow a business-related tax credit for the production of natural gas at a high Btu fuel facility (a facility that produces high Btu biomass fuel and is placed in service before January 1, 2012). | 2023-01-12T17:52:02Z | |
| 109-s-4013 | 109 | s | 4013 | A bill to amend the Internal Revenue Code of 1986 to expand the resources eligible for the renewable energy credit to kinetic hydropower, and for other purposes. | Taxation | 2006-09-29 | 2006-09-29 | Read twice and referred to the Committee on Finance. | Senate | Sen. Smith, Gordon H. [R-OR] | OR | R | S001142 | 1 | Amends the Internal Revenue Code to include kinetic hydropower as a renewable resource eligible for the tax credit for electricity produced from certain renewable resources. Defines "kinetic hydropower" as: (1) ocean free flowing water derived from flows from tidal currents, ocean currents, waves, or estuary currents; (2) ocean thermal energy; or (3) free flowing water in rivers, lakes, man made channels, or streams. | 2023-01-12T17:52:02Z | |
| 109-s-4015 | 109 | s | 4015 | Home Ownership Protection Act of 2006 | Taxation | 2006-09-29 | 2006-09-29 | Read twice and referred to the Committee on Finance. | Senate | Sen. Cornyn, John [R-TX] | TX | R | C001056 | 1 | Home Ownership Protection Act of 2006 - Amends the Internal Revenue Code to increase from $250,000 to $350,000 the amount of gain a taxpayer may exclude from gross income from the sale of a principal residence. | 2023-01-12T17:52:02Z | |
| 109-s-4026 | 109 | s | 4026 | Tax Technical Corrections Act of 2006 | Taxation | 2006-09-29 | 2006-09-29 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10713-10716) | Senate | Sen. Grassley, Chuck [R-IA] | IA | R | G000386 | 1 | Tax Technical Corrections Act of 2006 - Makes technical and clerical corrections to the Internal Revenue Code, including corrections to provisions enacted by: (1) the Tax Increase Prevention and Reconciliation Act of 2005; (2) the Gulf Opportunity Zone Act of 2005; (3) the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users; (4) the Energy Policy Act of 2005; (5) the American Jobs Creation Act of 2004; (6) the Jobs and Growth Tax Relief Reconciliation Act of 2003; (7) the Economic Growth and Tax Relief Reconciliation Act of 2001; (8) the Tax Relief Extension Act of 1999; and (9) the Internal Revenue Service Restructuring and Reform Act of 1998. | 2023-01-12T17:52:01Z | |
| 109-s-4027 | 109 | s | 4027 | Tax Equity for School Teachers Act of 2006 | Taxation | 2006-09-29 | 2006-09-29 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10717-10718) | Senate | Sen. Hatch, Orrin G. [R-UT] | UT | R | H000338 | 0 | Tax Equity for School Teachers Act of 2006 - Amends the Internal Revenue Code to: (1) reinstate and revise the tax deduction for certain expenses of elementary and secondary school teachers (allowed whether or not the taxpayer itemizes other deductions); (2) make such deduction permanent; and (3) expand such deduction to include expenses for professional development and expenses related to the initial certification of qualified science, technology, engineering, or math teachers. | 2023-01-12T17:52:01Z | |
| 109-s-4030 | 109 | s | 4030 | REIT Investment Diversification and Empowerment Act of 2006 | Taxation | 2006-09-29 | 2006-09-29 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10734-10735) | Senate | Sen. Hatch, Orrin G. [R-UT] | UT | R | H000338 | 0 | REIT Investment Diversification and Empowerment Act of 2006 - Amends Internal Revenue Code provisions relating to real estate investment trusts (REITs) to: (1) treat passive foreign exchange gains attributable to overseas real estate investment as qualifying REIT income; (2) increase from 20 to 25% the the maximum value of a REIT's total assets thay may be represented by securities of one or more taxable REIT subsidiaries; (3) revise safe harbor rules for the excise tax penalty on certain REIT sales activities; (4) treat rental payments made by a health care facility to a REIT as qualifying REIT income; and (5) treat income from, and interests in, foreign-qualified REITs as qualifying REIT income and assets. | 2023-01-12T17:52:01Z | |
| 109-hr-6242 | 109 | hr | 6242 | Withholding Tax Relief Act of 2006 | Taxation | 2006-09-28 | 2006-09-29 | Sponsor introductory remarks on measure. (CR E1912-1913) | House | Rep. Herger, Wally [R-CA-2] | CA | R | H000528 | 3 | Withholding Tax Relief Act of 2006 - Repeals provisions of the Tax Increase Prevention and Reconciliation Act of 2005 requiring federal, state, and local governmental entities to withhold 3% of payments due to vendors providing goods and services to such entities. | 2023-01-12T17:52:14Z | |
| 109-s-3974 | 109 | s | 3974 | A bill to permit a special amortization deduction for intangible assets acquired from eligible small businesses to take account of the actual economic useful life of such assets and to encourage growth in industries for which intangible assets are an important source of revenue. | Taxation | 2006-09-28 | 2006-09-28 | Read twice and referred to the Committee on Finance. | Senate | Sen. Bunning, Jim [R-KY] | KY | R | B001066 | 1 | Amends the Internal Revenue Code to allow a special amortization tax deduction for up to $5 million of the intangible property acquired from an eligible small business (i.e., gross receipts not exceeding $5 million for the three preceding taxable years) after December 31, 2005. | 2023-01-12T17:52:03Z | |
| 109-s-3977 | 109 | s | 3977 | A bill to provide a Federal income tax credit for Patriot employers, and for other purposes. | Taxation | 2006-09-28 | 2006-09-28 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10480) | Senate | Sen. Durbin, Richard J. [D-IL] | IL | D | D000563 | 1 | Amends the Internal Revenue Code to allow a taxpayer certified as a Patriot employer by the Secretary of the Treasury a tax credit for one percent of such employer's taxable income. Defines a "Patriot employer" as any taxpayer who: (1) maintains its headquarters in the United States; (2) pays at least 60% of the health care premiums of its employees; (3) maintains or increases the number of its full-time workers in the United States relative to its full-time workers outside of the United States: (4) provides its employees with a certain level of compensation and retirement benefits; and (5) provides full differential salary and insurance benefits for all National Guard and Reserve employees called to active duty. | 2023-01-12T17:52:03Z | |
| 109-hr-6205 | 109 | hr | 6205 | Public Safety Ex-Offender Self-Sufficiency Act of 2006 | Taxation | 2006-09-27 | 2006-09-27 | Referred to the House Committee on Ways and Means. | House | Rep. Davis, Danny K. [D-IL-7] | IL | D | D000096 | 0 | Public Safety Ex-Offender Self-Sufficiency Act of 2006 - Amends the Internal Revenue Code to allow a business related tax credit for investment in residential housing units for certain low-income individuals who were convicted of a crime punishable under state or federal law by a prison term of six months or longer (ex-offenders) and who participate in a program of support services, including job and entrepreneurial training, designed to make such ex-offenders self sufficient. | 2023-01-12T17:52:15Z | |
| 109-hr-6207 | 109 | hr | 6207 | To amend the Internal Revenue Code of 1986 to treat income earned by mutual funds from exchange-traded funds holding precious metal bullion as qualifying income. | Taxation | 2006-09-27 | 2006-09-27 | Referred to the House Committee on Ways and Means. | House | Rep. English, Phil [R-PA-3] | PA | R | E000187 | 0 | Amends the Internal Revenue Code to treat income earned by mutual funds from interests holding certain gold, silver, platinum, or palladium bullion that are regularly traded on an established U.S. securities market as qualifying income (i.e., passed through and taxed at individual income tax rates). | 2023-01-12T17:52:15Z | |
| 109-hr-6211 | 109 | hr | 6211 | Comprehensive Long-Term Care Support Act of 2006 | Taxation | 2006-09-27 | 2006-11-02 | Referred to the Subcommittee on Select Education. | House | Rep. Herseth, Stephanie [D-SD-At Large] | SD | D | H001037 | 1 | Comprehensive Long-Term Care Support Act of 2006 - 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 2007, 75 percent in 2008, and 100 percent in 2009 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 2011 or thereafter, beginning with $1,000 in 2007, $1,500 in 2008, $2,000 in 2009, and $2,500 in 2010. Reduces the amount of the credit for taxpayers with adjusted gross incomes over $75,000 ($150,000 for joint returns), adjusted for inflation after 2007. Increases funding for the the National Family Caregiver Support Program and the Native American Caregiver Support Program. | 2023-01-12T17:52:15Z | |
| 109-hr-6212 | 109 | hr | 6212 | Ethanol Stimulus Act of 2006 | Taxation | 2006-09-27 | 2006-09-27 | Referred to the House Committee on Ways and Means. | House | Rep. Higgins, Brian [D-NY-27] | NY | D | H001038 | 7 | Ethanol Stimulus Act of 2006 - Amends the Internal Revenue Code to provide for an increased small ethanol producer tax credit for ethanol production in states which have a gasoline consumption rate of more than 2% of aggregate nationwide consumption and which produce less than 2% of the aggregate nationwide amount of ethanol (two-two states). | 2023-01-12T17:52:15Z | |
| 109-s-3950 | 109 | s | 3950 | Access to Capital for Entrepreneurs Act of 2006 | Taxation | 2006-09-27 | 2006-09-27 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10292-10293) | Senate | Sen. Snowe, Olympia J. [R-ME] | ME | R | S000663 | 1 | Access to Capital for Entrepreneurs Act of 2006 - Amends the Internal Revenue Code to allow certain investors a business tax credit for 25% of equity investments made in small businesses, up to an annual limit of $500,000. Terminates such credit after 2011. | 2023-01-12T17:52:04Z | |
| 109-s-3957 | 109 | s | 3957 | Religious Freedom Act of 2006 | Taxation | 2006-09-27 | 2006-09-27 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10304-10305) | Senate | Sen. Inhofe, James M. [R-OK] | OK | R | I000024 | 0 | Religious Freedom Act of 2006 - Prohibits denial of: (1) a federal tax exemption under the Internal Revenue Code to any church, synagogue, mosque, temple, or other house of worship or meditation (including any affiliated organization) because it engages in activity protected by the U.S. Constitution, including comment on public issues, election contests, and pending legislation made in a theological or philosophical context; or (2) the tax deductibility of donor contributions to such organizations. | 2023-01-12T17:52:04Z | |
| 109-s-3959 | 109 | s | 3959 | Federal Employee Combat Zone Tax Parity Act | Taxation | 2006-09-27 | 2006-09-27 | Read twice and referred to the Committee on Finance. | Senate | Sen. Warner, John [R-VA] | VA | R | W000154 | 1 | Federal Employee Combat Zone Tax Parity Act - Amends the Internal Revenue Code to exclude from the gross income of civilian federal employees compensation for active service in a combat zone or for periods of hospitalization for wounds, diseases, or injuries incurred while serving in a combat zone. | 2023-01-12T17:52:04Z | |
| 109-s-3960 | 109 | s | 3960 | A bill to provide for the competitive status for certain Internal Revenue Service employees. | Taxation | 2006-09-27 | 2006-09-27 | Read twice and referred to the Committee on Finance. | Senate | Sen. Kennedy, Edward M. [D-MA] | MA | D | K000105 | 0 | Grants competitive status to certain Internal Revenue Service employees in Estate and Gift Tax Attorney positions (GS-905) subject to a reduction in force in FY2006. | 2023-01-12T17:52:04Z | |
| 109-hr-6180 | 109 | hr | 6180 | Older Kids Act of 2006 | Taxation | 2006-09-26 | 2006-09-26 | Referred to the House Committee on Ways and Means. | House | Rep. Brown-Waite, Ginny [R-FL-5] | FL | R | B001247 | 6 | Older Kids Act of 2006 - Amends Internal Revenue Code provisions allowing a tax credit for adoption expenses to increase: (1) the dollar limitation on the amount of adoption expenses eligible for the credit for children with special needs or children age nine or older; and (2) the adjusted gross income limitation applicable to such credit. | 2023-01-12T17:52:16Z | |
| 109-s-3940 | 109 | s | 3940 | Educational Opportunity and Affordability Act of 2006 | Taxation | 2006-09-26 | 2006-09-26 | Read twice and referred to the Committee on Finance. | Senate | Sen. Smith, Gordon H. [R-OR] | OR | R | S001142 | 1 | Educational Opportunity and Affordability Act of 2006 - Amends the Internal Revenue Code to: (1) increase, make permanent, and make athletic coaches, trainers, or assistants eligible for the tax deduction for the expenses of elementary and secondary school teachers; (2) allow the Hope scholarship credit for the first three years (currently, two years) of postsecondary education, expand the type of expenses eligible for the credit, and allow the receipt of Pell Grants and federal supplemental educational opportunity grants without a reduction in the allowable credit; (3) increase the employee tax exclusion for employer-provided educational assistance; (4) increase the tax deduction for student loan interest; (5) extend through 2010 the authority for issuing qualified zone academy bonds (QZABs) and include bonds issued for public schools in rural counties and counties with National Forest System Lands; and (6) increase the tax deduction for qualified tuition and related expenses. | 2023-01-12T17:52:04Z | |
| 109-s-3941 | 109 | s | 3941 | A bill to amend the Internal Revenue Code of 1986 to fully allow students to live in units eligible for the low-income housing credit, and for other purposes. | Taxation | 2006-09-26 | 2006-09-26 | Read twice and referred to the Committee on Finance. | Senate | Sen. Santorum, Rick [R-PA] | PA | R | S000059 | 0 | Amends the Internal Revenue Code to allow certain full-time students to live in housing units eligible for the low-income housing tax credit if they are: (1) single parents with children; (2) married and filing a joint return; or (3) adult students fulfilling the requirements for a high school diploma. Exempts any individual under the age of 19 years who attends kindergarten through grade 12 from classification as a full-time student for purposes of the tax credit. | 2023-01-12T17:52:04Z | |
| 109-hr-6167 | 109 | hr | 6167 | Mobile Workforce State Income Tax Fairness and Simplification Act of 2006 | Taxation | 2006-09-25 | 2006-09-25 | Referred to the House Committee on the Judiciary. | House | Rep. Cannon, Chris [R-UT-3] | UT | R | C000116 | 0 | Mobile Workforce State Income Tax Fairness and Simplification Act of 2006 - Limits state or local taxation of the compensation of any employee who performs duties in more than one state or locality to: (1) the state or locality of the employee's residence; and (2) the state or locality in which the employee is physically present performing duties for more than 60 days. | 2023-01-12T17:52:16Z | |
| 109-hr-6170 | 109 | hr | 6170 | To amend the Internal Revenue Code of 1986 to modify and make permanent the deduction for qualified tuition and related expenses. | Taxation | 2006-09-25 | 2006-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Burton, Dan [R-IN-5] | IN | R | B001149 | 4 | Amends the Internal Revenue Code to: (1) make permanent the tax deduction for qualified tuition and related expenses; (2) increase the maximum amount of such deduction to $5,000 and repeal provisions requiring a phaseout of the deduction based on adjusted gross income; and (3) allow grandparents to claim a deduction for the tuition and related expenses of their grandchildren. | 2023-01-12T17:52:16Z | |
| 109-hr-6173 | 109 | hr | 6173 | To amend the Internal Revenue Code of 1986 to provide an alternate sulfur dioxide removal measurement for advanced coal-based generation technology units under the qualifying advanced coal project credit. | Taxation | 2006-09-25 | 2006-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Ramstad, Jim [R-MN-3] | MN | R | R000033 | 1 | Amends Internal Revenue Code provisions relating to the qualifying advanced coal project tax credit to provide an alternate sulfur dioxide removal measurement for advanced coal-based generation technology electric generation units. | 2023-01-12T17:52:16Z | |
| 109-hr-6131 | 109 | hr | 6131 | To permit certain expenditures from the Leaking Underground Storage Tank Trust Fund. | Taxation | 2006-09-21 | 2006-12-20 | Became Public Law No: 109-433. | House | Rep. Chocola, Chris [R-IN-2] | IN | R | C001052 | 1 | (This measure has not been amended since it was introduced. The summary of that version is repeated here.)Amends the Internal Revenue Code to authorize expenditures from the Leaking Underground Storage Tank Trust Fund to carry out various programs enacted by the Energy Policy Act of 2005 to protect groundwater, including underground storage tank and piping secondary containment, maintenance of government-owned tanks, tank inspection, training for tank operators, state compliance and enforcement activities, prevention of delivery of a regulated substance into a tank, and protection of tanks on Indian reservations or tribal lands. | 2023-01-31T21:12:31Z | |
| 109-hr-6134 | 109 | hr | 6134 | Health Opportunity Patient Empowerment Act of 2006 | Taxation | 2006-09-21 | 2006-09-29 | Placed on the Union Calendar, Calendar No. 423. | House | Rep. Cantor, Eric [R-VA-7] | VA | R | C001046 | 2 | Health Opportunity Patient Empowerment Act of 2006 - Amends Internal Revenue Code provisions relating to high deductible health plans and health savings accounts (HSAs). (Sec. 2) Allows a one-time distribution of amounts in a health flexible spending arrangement or a health reimbursement arrangement to an HSA if such distribution takes place before January 1, 2012. Requires distribution amounts to be included in the gross income of any individual (except a deceased or disabled individual) who fails to maintain coverage in a high deductible health plan and imposes an additional 10% penalty tax on such amounts. Allows certain coverage under a flexible spending arrangement for taxable years after December 31, 2006, to be disregarded for purposes of determining eligibility for high deductible health plan coverage. (Sec. 3) Repeals the deductible limitations on tax deductions for contributions to HSAs. (Sec. 4) Requires inflation adjustments to HSA contribution and deductible amounts to be determined at the end of the 12-month period ending on March 31 (currently, August 31). Requires the Secretary of the Treasury to publish inflation adjustments for HSA contribution and deductible amounts by June 1 of each year. (Sec. 5) Allows individuals who establish an HSA after the beginning of a taxable year to make contributions up to the full annual limit. (Sec. 6) Permits employers to make higher contributions to the HSAs of employees who are not highly compensated. (Sec. 7) Allows a one-time tax-free distribution of individual retirement account (IRA) funds to an HSA. Requires distribution amounts to be included in the gross income of any individual (except a deceased or disabled individual) who fails to maintain coverage in a high deductible health plan and imposes an additional 10% penalty tax on such amounts. | 2023-01-12T17:52:17Z | |
| 109-hr-6137 | 109 | hr | 6137 | Tax Snooping Prevention Act of 2006 | Taxation | 2006-09-21 | 2006-09-21 | Referred to the House Committee on Ways and Means. | House | Rep. Reynolds, Thomas M. [R-NY-26] | NY | R | R000569 | 5 | Tax Snooping Prevention Act of 2006 - Amends the Internal Revenue Code to double the dollar amount of civil damages available and the criminal fines for unauthorized inspection or disclosure of tax returns and return information. Amends the Internal Revenue Service Restructuring and Reform Act of 1998 to require the firing of Internal Revenue Service (IRS) employees who violate IRS policy on unauthorized inspection of tax returns or return information. | 2023-01-12T17:52:17Z | |
| 109-hr-6122 | 109 | hr | 6122 | Nonitemizer Real Property Tax Deduction Act of 2006 | Taxation | 2006-09-20 | 2006-09-20 | Referred to the House Committee on Ways and Means. | House | Rep. Holt, Rush [D-NJ-12] | NJ | D | H001032 | 4 | Nonitemizer Real Property Tax Deduction Act of 2006 - Amends the Internal Revenue Code to: (1) increase the standard tax deduction for taxpayers who do not itemize tax deductions by $500 ($1,000 for joint returns) of the real property taxes paid or accrued by such taxpayers in a taxable year; (2) define economic substance for purposes of evaluating tax shelter transactions; and (3) impose a penalty for understatements of tax liability resulting from transactions lacking economic substance. | 2023-01-12T17:52:18Z | |
| 109-hr-6107 | 109 | hr | 6107 | To authorize appropriations for the purpose of establishing an office within the Internal Revenue Service to focus on violations of the internal revenue laws by persons who are under investigation for conduct relating to commercial sex acts, to establish a Whistleblower Office within the Internal Revenue Service, and to increase the criminal monetary penalty limitations for the underpayment or overpayment of tax due to fraud. | Taxation | 2006-09-19 | 2006-09-19 | Referred to the House Committee on Ways and Means. | House | Rep. Maloney, Carolyn B. [D-NY-14] | NY | D | M000087 | 5 | Authorizes appropriations to establish an office in the Internal Revenue Service (IRS) to focus on violations of tax law by individuals under investigation for criminal commercial sex activity. Amends the Internal Revenue Code to: (1) revise requirements for making awards to individuals who disclose tax law violations to the IRS (whistleblowers); and (2) increase criminal monetary and other penalties for attempts to evade or defeat tax, willful failure to file a tax return, supply information, or pay tax, aggravated failure to file tax returns, fraud and false statements, and underpayment or overpayment of tax due to fraud.Establishes in the IRS a Whitleblower Office to analyze whistleblower information and manage the whistleblower awards program. | 2023-01-12T17:52:18Z | |
| 109-hr-6111 | 109 | hr | 6111 | Tax Relief and Health Care Act of 2006 | Taxation | 2006-09-19 | 2006-12-20 | Became Public Law No: 109-432. | House | Rep. Tauscher, Ellen O. [D-CA-10] | CA | D | T000057 | 12 | Tax Relief and Health Care Act of 2006 - Division A: Extension and Expansion of Certain Tax Relief Provisions, and Other Tax Provisions - Title I: Extension and Modification of Certain Provisions - (Sec. 101) Extends through 2007: (1) the tax deduction for qualified tuition and related expenses; (2) the election to deduct state and local general sales taxes in lieu of income taxes; (3) the election to include combat zone compensation as earned income for purposes of the earned income tax credit; (4) the tax deduction for certain expenses of elementary and secondary school teachers; (5) the expensing of environmental remediation costs (including for cleanup of petroleum products); (6) certain tax incentives for investment in the District of Columbia; (7) the Indian employment tax credit and accelerated depreciation for business property on Indian reservations; (8) accelerated depreciation (i.e., 15-year straight-line cost recovery) of qualified leasehold improvements and restaurant property; (9) parity rules for mental health benefits under group health benefit plans; (10) the tax deduction for donations by corporations of scientific property used for research and of computer technology and equipment; (11) the suspension of the taxable income limitation on percentage depletion for oil and natural gas produced from marginal oil wells; and (12) the authority for certain Internal Revenue Service (IRS) undercover investigations. (Sec. 102) Extends the $3.5 billion equity investment limit for the new markets tax credit through 2008. Requires the Secretary of the Treasury to issue regulations to ensure that non-metropolitan counties receive a proportional allocation of qualified equity investments under the tax credit. (Sec. 104) Extends through 2007 the tax credit for increasing research activities. Increases the rate of the alternative incremental tax credit for research activities. Allows an election for an alternative simplified tax credit for research expenses. (Sec. 105) Modifies the work opportunity and welfare-… | 2023-03-24T16:27:28Z | |
| 109-s-3908 | 109 | s | 3908 | Oil Independence, Limiting Subsidies, and Accelerating Vehicle Efficiency (OILSAVE) Act | Taxation | 2006-09-18 | 2006-09-18 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9683-9684) | Senate | Sen. Wyden, Ron [D-OR] | OR | D | W000779 | 1 | Oil Independence, Limiting Subsidies, and Accelerating Vehicle Efficiency (OILSAVE) Act - Amends the Internal Revenue Code to allow a tax credit for the purchase of a new qualified fuel-efficient motor vehicle. Defines "new qualified fuel-efficient motor vehicle" as a passenger automobile with a fuel economy rating of not less than 34.5 miles per gallon or a light truck with a 27.5 miles per gallon rating which are manufactured for model years 2007-2011.Denies major integrated oil companies (companies with an average daily production of crude oil of at least 500,000 barrels and gross receipts in excess of $1 billion for a taxable year) the option to expense intangible drilling and development costs. | 2023-01-12T17:52:06Z | |
| 109-s-3893 | 109 | s | 3893 | A bill to amend the Internal Revenue Code of 1986 to increase the adjusted gross income limitation for qualified performing artists eligible for an above-the-line deduction for performance expenses. | Taxation | 2006-09-14 | 2006-09-14 | Read twice and referred to the Committee on Finance. | Senate | Sen. Schumer, Charles E. [D-NY] | NY | D | S000148 | 1 | Amends the Internal Revenue Code to increase from $16,000 to $30,000 the adjusted gross income limitation applicable to qualified performing artists who are eligible to deduct their performance expenses from gross income (above-the-line tax deduction). Provides for an inflation adjustment to such increased income limitation beginning in 2011. | 2023-01-12T17:52:06Z | |
| 109-s-3894 | 109 | s | 3894 | A bill to amend the Internal Revenue Code of 1986 to alleviate poverty by encouraging the employment of residents by empowerment zone businesses through the employment of residents in designated areas of pervasive poverty, unemployment, and general distress. | Taxation | 2006-09-14 | 2006-09-14 | Read twice and referred to the Committee on Finance. | Senate | Sen. Bond, Christopher S. [R-MO] | MO | R | B000611 | 3 | Amends the Internal Revenue Code to allow enterprise zone businesses operating in empowerment zones (economically depressed areas) who file necessary information with the Secretary of Housing and Urban Development documenting reasonable efforts to meet the residency requirement applicable to zone employees to receive an exemption from such requirement if at least 35% of their employees during the final three months of a taxable year are residents of the empowerment zone or any area within a 15-mile radius of the qualified business which has been designated by any governmental unit as an area of pervasive poverty, unemployment, and general distress. | 2023-01-12T17:52:06Z | |
| 109-hr-6065 | 109 | hr | 6065 | Tax Free Health Savings Act of 2006 | Taxation | 2006-09-13 | 2006-09-13 | Referred to the House Committee on Ways and Means. | House | Rep. Cantor, Eric [R-VA-7] | VA | R | C001046 | 0 | Tax Free Health Savings Act of 2006 - Amends the Internal Revenue Code to: (1) allow individual taxpayers a tax deduction for high deductible health plan premiums, a tax credit for employment taxes related to the payment of such premiums, and a refundable tax credit for the coverage costs under a high deductible health plan: (2) direct the Secretary of the Treasury to establish a program for advance payments of tax credit amounts to providers of high deductible health plans; (3) increase the tax deduction for contributions to health savings accounts; (4) allow health savings accounts to incorporate flexible spending arrangements or health reimbursement arrangements, or both; (5) allow payment of high deductible health plan premiums from health savings accounts; and (6) exempt employers from health savings account contribution requirements for certain employees with high levels of medical expenses. | 2023-01-12T17:52:20Z | |
| 109-hr-6057 | 109 | hr | 6057 | To amend the Internal Revenue Code of 1986 to provide for the indexing of certain assets for purposes of determining gain or loss. | Taxation | 2006-09-12 | 2006-09-12 | Referred to the House Committee on Ways and Means. | House | Rep. Pence, Mike [R-IN-6] | IN | R | P000587 | 97 | Amends the Internal Revenue Code to allow an inflation adjustment based upon the gross domestic product deflator to the adjusted basis of certain assets (including C corporation common stock and tangible property used in a trade or business) held by a taxpayer for more than three years for purposes of determining gain or loss on the sale or other disposition of such assets.Sets forth rules for applying such inflation adjustment to short sales, regulated investment companies and real estate investment trusts, partnerships and other pass-thru entities, and dispositions of assets between related persons. | 2023-01-12T17:52:20Z | |
| 109-s-3883 | 109 | s | 3883 | A bill to amend the Internal Revenue Code of 1986 to provide an alternate sulfur dioxide removal measurement for advanced coal-based generation technology units under the qualifying advanced coal project credit. | Taxation | 2006-09-11 | 2006-09-11 | Read twice and referred to the Committee on Finance. | Senate | Sen. Coleman, Norm [R-MN] | MN | R | C001057 | 3 | Amends Internal Revenue Code provisions relating to the qualifying advanced coal project tax credit to provide an alternate sulfur dioxide removal measurement for advanced coal-based generation technology electric generation units. | 2023-01-12T17:52:07Z | |
| 109-s-3887 | 109 | s | 3887 | A bill to prohibit the Internal Revenue Service from using private debt collection companies, and for other purposes. | Taxation | 2006-09-11 | 2006-09-11 | Read twice and referred to the Committee on Finance. | Senate | Sen. Dorgan, Byron L. [D-ND] | ND | D | D000432 | 18 | Requires the Internal Revenue Service (IRS) to suspend its plan to use private debt collection companies to collect unpaid taxes and prohibits the use of any IRS funds for tax collection contracts with private companies. | 2023-01-12T17:52:07Z | |
| 109-s-3881 | 109 | s | 3881 | Personal Philanthropy Account Act of 2006 | Taxation | 2006-09-08 | 2006-09-08 | Read twice and referred to the Committee on Finance. | Senate | Sen. Isakson, Johnny [R-GA] | GA | R | I000055 | 1 | Personal Philanthropy Account Act of 2006 - Amends the Internal Revenue Code to allow a tax deduction (whether or not the taxpayer itemizes deductions) for cash contributions to a personal philanthropy account. Defines "personal philanthropy account" as a tax-exempt trust created to make distributions for charitable purposes. Sets forth rules providing for employer contributions to such accounts, default charitable distributions in the event of an account holder's death, and minimum annual distributions.Allows an exclusion from the gross income of an employee for contributions made by an employer to the employee's personal philanthropy account. | 2023-01-12T17:52:07Z | |
| 109-s-3865 | 109 | s | 3865 | Help Our Patriots Employment (HOPE) Act of 2006 | Taxation | 2006-09-07 | 2006-09-07 | Read twice and referred to the Committee on Finance. | Senate | Sen. Baucus, Max [D-MT] | MT | D | B000243 | 0 | Help Our Patriots Employment (HOPE) Act of 2006 - Amends the Internal Revenue Code to: (1) include veterans entitled to compensation for a service-connected disability as targeted group members for purposes of the work opportunity tax credit; and (2) increase from $6,000 to $12,000 the amount of first-year wages eligible for the work opportunity tax credit in the case of a veteran with a service-connected disability. Authorizes additional appropriations for FY2008 and FY2009 to operate the National Veterans' Employment and Training Services Institute. | 2023-01-12T17:52:07Z | |
| 109-s-3857 | 109 | s | 3857 | Bringing Opportunities to Our Small Business Taxpayers Act | Taxation | 2006-09-06 | 2006-09-06 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9057-9060) | Senate | Sen. Smith, Gordon H. [R-OR] | OR | R | S001142 | 1 | Bringing Opportunities to Our Small Business Taxpayers Act or BOOST Act - Amends the Internal Revenue Code to: (1) make permanent the $100,000 expensing allowance for small business assets; (2) expand eligibility of small businesses for cash accounting; (3) revise S corporation rules relating to built-in gains, passive income, and shareholder eligibility; (4) allow certain small businesses a tax credit for contributions to employee retirement plans; and (5) allow a deduction from self-employment income for retirement plan contributions and for health insurance costs. | 2023-01-12T17:52:07Z | |
| 109-s-3859 | 109 | s | 3859 | Help Our Patriots Employment (HOPE) Act of 2006 | Taxation | 2006-09-06 | 2006-09-06 | Read twice and referred to the Committee on Finance. | Senate | Sen. Baucus, Max [D-MT] | MT | D | B000243 | 0 | Help Our Patriots Employment (HOPE) Act of 2006 - Amends the Internal Revenue Code to: (1) include veterans entitled to compensation for a service-connected disability as targeted group members for purposes of the work opportunity tax credit; and (2) increase from $6,000 to $12,000 the amount of first-year wages eligible for the work opportunity tax credit in the case of a veteran with a service-connected disability. Authorizes additional appropriations for FY2008 and FY2009 to operate the National Veterans' Employment and Training Services Institute. | 2023-01-12T17:52:07Z | |
| 109-s-3840 | 109 | s | 3840 | Ethanol Stimulus Act of 2006 | Taxation | 2006-09-05 | 2006-09-05 | Read twice and referred to the Committee on Finance. | Senate | Sen. Schumer, Charles E. [D-NY] | NY | D | S000148 | 0 | Ethanol Stimulus Act of 2006 - Amends the Internal Revenue Code to provide for an increased small ethanol producer tax credit for ethanol production in states which have a gasoline consumption rate of more than 2% of aggregate nationwide consumption and which produce less than 2% of the aggregate nationwide amount of ethanol (two-two states). | 2023-01-12T17:52:08Z | |
| 109-s-3782 | 109 | s | 3782 | Hurricane and Flood Protection Tax Credit Act | Taxation | 2006-08-03 | 2006-08-03 | Read twice and referred to the Committee on Finance. | Senate | Sen. Vitter, David [R-LA] | LA | R | V000127 | 0 | Hurricane and Flood Protection Tax Credit Act - Amends the Internal Revenue Code to allow a tax credit for 30% of expenditures for a hurricane or flood protection project which is authorized but unfunded (or partially funded) under federal law. | 2023-01-12T17:52:25Z | |
| 109-s-3783 | 109 | s | 3783 | A bill to amend the Internal Revenue Code of 1986 and the Foreign Trade Zones Act to simplify the tax and eliminate the drawback fee on certain distilled spirits used in non-beverage products manufactured in a United States foreign trade zone for domestic use and export. | Taxation | 2006-08-03 | 2006-08-03 | Read twice and referred to the Committee on Finance. | Senate | Sen. Lautenberg, Frank R. [D-NJ] | NJ | D | L000123 | 0 | Amends the Internal Revenue Code and the Foreign Trade Zones Act to permit the transfer of distilled spirits used in a foreign trade zone for the manufacture or production of nonbeverage products (i.e., medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which are unfit for beverage purposes) to an activated foreign trade zone without payment of applicable excise taxes. Authorizes the Secretary of the Treasury to: (1) require manufacturers and producers of such nonbeverage products to file an adequate bond and permit; and (2) examine records and compel testimony to enforce the provisions of this Act. | 2023-01-12T17:52:25Z | |
| 109-s-3792 | 109 | s | 3792 | Tax and Education Assistance for Children (TEACH) Act of 2006 | Taxation | 2006-08-03 | 2006-08-03 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8809-8810) | Senate | Sen. Martinez, Mel [R-FL] | FL | R | M001162 | 1 | Tax and Education Assistance for Children (TEACH) Act of 2006 - Amends the Internal Revenue Code to establish a tax credit for the tuition paid by taxpayers to send their dependents to private or religious elementary or secondary schools. Sets the annual credit limit at $4,500 for single individuals and taxpayers filing a joint return, and $2,250 for a married individual filing a separate return. | 2023-01-12T17:52:25Z | |
| 109-s-3806 | 109 | s | 3806 | A bill to amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain improvements to retail space. | Taxation | 2006-08-03 | 2006-08-03 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8818) | Senate | Sen. Snowe, Olympia J. [R-ME] | ME | R | S000663 | 3 | Amends the Internal Revenue Code to allow qualified retail improvement property a 15-year recovery period for purposes of the tax deduction for depreciation. Defines such property as any improvement to an interior portion of a building which is nonresidential real property, if: (1) such portion is open to the general public and is used in the trade or business of selling tangible personal property or services to the general public; and (2) such improvement is placed in service more than three years after the date the building was first placed in service. Excludes specified improvements, including the enlargement of a building, any elevator or escalator, or the internal structural framework of a building. | 2023-01-12T17:52:24Z | |
| 109-s-3817 | 109 | s | 3817 | Match Act of 2006 | Taxation | 2006-08-03 | 2006-08-03 | Read twice and referred to the Committee on Finance. | Senate | Sen. Talent, Jim [R-MO] | MO | R | T000024 | 0 | Match Act of 2006 - Amends the Internal Revenue Code to allow employers and other individuals maintaining a retirement savings plan for certain low and moderate income individuals ($50,000 adjusted gross income limit for taxpayers filing joint returns) an investment tax credit for matching contributions of the first $2,000 in contributions to such plans. Sets forth rules relating to limits on matching contributions, eligibility of participating individuals, tax treatment of matching contributions, and penalties for matching contributions made on behalf of ineligible individuals. | 2023-01-12T17:52:24Z | |
| 109-s-3826 | 109 | s | 3826 | Citizen Soldier Relief Act of 2006 | Taxation | 2006-08-03 | 2006-08-03 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8845) | Senate | Sen. Menendez, Robert [D-NJ] | NJ | D | M000639 | 0 | Citizen Soldier Relief Act of 2006 - Amends the Internal Revenue Code to exclude from gross income military pay received by a member of a reserve component of the Armed Forces who is called or ordered to active duty for a period of more than 180 days or for an indefinite period. | 2023-01-12T17:52:24Z | |
| 109-s-3827 | 109 | s | 3827 | Empowerment Zone and Renewal Community Enhancement Act of 2006 | Taxation | 2006-08-03 | 2006-08-03 | Read twice and referred to the Committee on Finance. | Senate | Sen. Lincoln, Blanche L. [D-AR] | AR | D | L000035 | 11 | Empowerment Zone and Renewal Community Enhancement Act of 2006 - Amends Internal Revenue Code provisions relating to tax-preferred empowerment zones, enterprise communities, and renewal communities to: (1) extend the period of designation for empowerment zones and renewal communities through 2015; (2) provide a safe harbor standard for employee residency requirements in empowerment zones; (3) eliminate certain residency requirements for the empowerment zone employment tax credit; (4) grant authority to expand the boundaries of empowerment zones, enterprise communities, and renewal communities (requires expansion of such communities located in rural areas upon the request of a local government if specified conditions exist); (5) allow carryovers of unused expensing allowances for enterprise zone businesses; (6) allow certain empowerment zone businesses to elect to receive payments in lieu of tax benefits; and (7) allow federal guarantees and tax exemptions for enterprise zone facility bonds. | 2023-01-12T17:52:24Z | |
| 109-s-3829 | 109 | s | 3829 | Tax Relief and Minimum Wage Act of 2006 | Taxation | 2006-08-03 | 2006-08-03 | Read twice and referred to the Committee on Finance. | Senate | Sen. Stabenow, Debbie [D-MI] | MI | D | S000770 | 12 | Tax Relief and Minimum Wage Act of 2006 - Amends the Internal Revenue Code to extend through 2007 various provisions relating to business investment and economic development, education, research, health care, environmental remediation, and investment in the District of Columbia, Puerto Rico, and American Samoa. Revises the system of tax incentives for investment in New York Liberty Zone property. Modifies tax administration provisions relating to awards for whistleblowers, frivolous tax filings, authority of the Internal Revenue Service to disclose tax return information, and refund rules for aviation kerosene. Authorizes the issuance of tax-exempt zone academy bonds and rural renaissance bonds. Allows expensing of mine safety equipment and a tax credit for mine rescue team training costs. Allows a taxpayer election to deduct certain gain from timber sales. Suspends until 2008 the disallowance of the tax deduction for business travel expenses of a spouse.Amends the Fair Labor Standards Act of 1938 to increase the federal minimum wage rate. Applies such increased wage rate to the Commonwealth of the Northern Mariana Islands.Surface Mining Control and Reclamation Act Amendments of 2006 - Amends the Surface Mining Control and Reclamation Act of 1977 to: (1) reauthorize the Abandoned Mine Reclamation Fund (AMR Fund) through FY2021; (2) reduce rates of reclamation fees payable by mine operators to the AMR Fund; and (3) revise allocations of payments to states for reclamation of abandoned mines. Amends the Internal Revenue Code with respect to liability of mine operators for payment of health care premiums of retired miners. | 2023-01-12T17:52:24Z | |
| 109-s-3838 | 109 | s | 3838 | S Corporation Reform Act of 2006 | Taxation | 2006-08-03 | 2006-08-03 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8852-8855) | Senate | Sen. Hatch, Orrin G. [R-UT] | UT | R | H000338 | 1 | S Corporation Reform Act of 2006 - Amends Internal Revenue Code provisions relating to S corporations to: (1) allow nonresident aliens and individual retirement accounts to be S corporation shareholders; (2) revise S corporation eligibility rules to permit the issuance of preferred stock, remove certain restrictions on the issuance of convertible debt and S corporation passive investment income, and allow for adjustments to the stock basis resulting from S corporation charitable contributions; (3) revise tax treatment of certain S corporation stock losses and allow a tax deduction for loan interest incurred by an electing small business trust (ESBT) to acquire S corporation stock; (4) permit certain banks to qualify for an S corporation election; (5) set forth a rule for the tax treatment of the sale of an interest in a qualified S corporation subsidiary; (6) repeal the LIFO recapture tax with respect to S corporations; (7) extend the post-termination transition period for S corporations; (8) reduce tax rates on S corporation excess passive income; and (9) increase the cap on small issue bonds applicable to certain S corporation banks. | 2023-01-12T17:52:23Z | |
| 109-hr-6027 | 109 | hr | 6027 | Volunteer Emergency Services Recruitment and Retention Act of 2006 | Taxation | 2006-08-02 | 2006-09-28 | Referred to the Subcommittee on Employer-Employee Relations. | House | Rep. King, Peter T. [R-NY-3] | NY | R | K000210 | 2 | Volunteer Emergency Services Recruitment and Retention Act of 2006 - Amends the Internal Revenue Code to allow sponsors of certain deferred compensation plans to elect to include length of service award plans for bona fide volunteers providing fire fighting and prevention services, emergency medical services, and emergency rescue services. Directs the Secretary of Labor to issue regulations exempting a length of service award program from treatment as an employee pension benefit plan under the Employee Retirement Income Security Act of 1974 (ERISA). | 2023-01-12T17:52:26Z | |
| 109-s-3777 | 109 | s | 3777 | Export Products Not Jobs Act | Taxation | 2006-08-02 | 2006-08-02 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8622-8626) | Senate | Sen. Kerry, John F. [D-MA] | MA | D | K000148 | 0 | Export Products Not Jobs Act - Amends the Internal Revenue Code to: (1) revise rules and definitions relating to the taxation of controlled foreign corporations to limit deferral of tax for certain types of income earned overseas; (2) treat certain foreign corporations managed and controlled in the United States as domestic corporations for income tax purposes; (3) define "economic substance" for purposes of evaluating tax shelter transactions; (4) impose a penalty for underpayments of tax resulting from transactions lacking in economic substance; (5) deny a tax deduction for interest on such underpayments; and (6) eliminate the 35% income tax rate on corporations and personal service corporations. | 2023-01-12T17:52:25Z | |
| 109-s-3766 | 109 | s | 3766 | America's Communities Leveraging Assets for Students and Schools (America's CLASS) Act of 2006 | Taxation | 2006-08-01 | 2006-08-01 | Read twice and referred to the Committee on Finance. | Senate | Sen. Santorum, Rick [R-PA] | PA | R | S000059 | 2 | America's Communities Leveraging Assets for Students and Schools (America's CLASS) Act of 2006 - Amends the Internal Revenue Code to allow corporations (other than S corporations) a tax credit for 50% of cash contributions of $5,000 or more made to a non-profit scholarship organization or an educational improvement organization. Limits the annual amount of such credit to $75,000. | 2023-01-12T17:52:26Z | |
| 109-hr-5958 | 109 | hr | 5958 | American TEOS Act of 2006 | Taxation | 2006-07-28 | 2006-07-28 | Referred to the House Committee on Ways and Means. | House | Rep. Schwarz, John J.H. "Joe" [R-MI-7] | MI | R | S001161 | 0 | American TEOS Act of 2006 - Amends the Internal Revenue Code to expand the tax credit for alcohol used as fuel to include ethanol used in tetra ethyl ortho silicate (TEOS) production. | 2023-01-12T17:52:33Z | |
| 109-hr-5959 | 109 | hr | 5959 | TEAM up for Energy Independence Act | Taxation | 2006-07-28 | 2006-08-01 | Referred to the Subcommittee on Energy and Air Quality, for a period to be subsequently determined by the Chairman . | House | Rep. Lofgren, Zoe [D-CA-16] | CA | D | L000397 | 1 | To Encourage Alternatively fueled vehicle Manufacturing up for Energy Independence Act of 2006 or the TEAM up for Energy Independence Act - Amends the Internal Revenue Code to impose an excise tax on the first retail sale of each passenger automobile sold by manufacturers, producers, or importers. Exempts alternative fueled automobiles from such tax. Amends federal transportation law to revise the definitons of "automobile" and "passenger automobile" to increase the gross vehicle weight limit from 6,000 to 10,000 pounds. Directs the Secretary of Energy to make grants for alternative fuel refueling infrastructure projects from a trust fund into which revenues from the excise tax on passenger automobiles shall be deposited. Amends the Automobile Information Disclosure Act to require labeling for new automobiles to indicate: (1) whether a new automobile is an alternative fueled automobile; and (2) the types of fuel on which such automobile can operate. | 2023-01-12T17:52:33Z | |
| 109-hr-5970 | 109 | hr | 5970 | Estate Tax and Extension of Tax Relief Act of 2006 | Taxation | 2006-07-28 | 2006-08-03 | Motion by Senator Frist to reconsider the vote by which the motion to invoke cloture on the motion to proceed to H.R. 5970 was not agreed to (Roll Call No. 229) entered in Senate. | House | Rep. Thomas, William M. [R-CA-22] | CA | R | T000188 | 3 | (This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.) Estate Tax and Extension of Tax Relief Act of 2006 - Title I: Reform and Extension of Estate Tax After 2009 - (Sec. 101) Amends the Internal Revenue Code to restore the unified estate and gift tax exclusion after 2009 and phase in an increase in such exclusion from $3.75 million in 2010 to $5 million in 2015. Adjusts the $5 million exclusion amount for inflation after 2015. Lowers the estate tax rate to equal the current long-term capital gains tax rate (i.e., 15% through 2010) for taxable estates up to $25 million. Phases in a reduction of the estate tax rate for taxable estates over $25 million from 40% in 2010 to 30% in 2015 and thereafter. Adjusts the $25 million threshold amount for inflation after 2015. Repeals after 2009 the estate tax deduction for estate, inheritance, legacy, or succession taxes paid to states. Provides that the general termination date of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) (i.e., December 31, 2010) shall not apply to estate, gift, and generation-skipping transfer tax provisions of EGTRRA that are not amended by this Act. Repeals provisions of EGTRRA relating to carryover basis of estate property to allow heirs to use a date-of-death fair market value for such property after 2009. Makes permanent the repeal of the estate tax deduction for family-owned business interests. (Sec. 102) Allows a surviving spouse to claim any unused portion of a deceased spouse's estate or gift tax exclusion amount. Title II: Extension and Expansion of Certain Tax Relief Provisions - Subtitle A: Extension and Modification of Certain Provisions - (Sec. 201) Extends through 2007: (1) the tax deduction for qualified tuition and related expenses; (2) the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes; (3) the taxpayer election to include combat pay as earned income for purposes of the earned… | 2023-01-12T17:52:26Z | |
| 109-hr-5973 | 109 | hr | 5973 | Hydrogen Transportation Wins Over Growing Reliance on Oil (H2 GROW) Act | Taxation | 2006-07-28 | 2006-07-28 | Referred to the House Committee on Ways and Means. | House | Rep. Dent, Charles W. [R-PA-15] | PA | R | D000604 | 3 | Hydrogen Transportation Wins Over Growing Reliance on Oil (H2 GROW) Act - Amends the Internal Revenue Code to allow a tax credit for 50% of the cost of acquiring and installing qualified hydrogen-powered vehicle refueling property (fuel service stations for the retail sale of hydrogen fuel to the general public). Terminates such credit after 2013. Excludes income from the sale of hydrogen fuel sold at retail for use in a hydrogen vehicle from taxpayer gross income. Terminates such tax exclusion after 2014. | 2023-01-12T17:52:33Z | |
| 109-hr-5982 | 109 | hr | 5982 | Universal College Credit Act | Taxation | 2006-07-28 | 2006-07-28 | Referred to the House Committee on Ways and Means. | House | Rep. Boswell, Leonard L. [D-IA-3] | IA | D | B000652 | 2 | Universal College Credit Act - Amends the Internal Revenue Code to allow a tax credit up to $4,000 annually for the qualified tuition and related expenses of an individual taxpayer, a taxpayer's spouse, and dependents. Allows such credit for four years of undergraduate education expenses and six years of graduate or professional education expenses. Excludes expenses for courses involving sports, games, or hobbies (unless part of a degree program) and expenses unrelated to an academic program (e.g., student activity fees, athletic fees, or insurance fees). | 2023-01-12T17:52:33Z | |
| 109-hr-5986 | 109 | hr | 5986 | Working American Competitiveness Act | Taxation | 2006-07-28 | 2006-07-28 | Referred to the House Committee on Ways and Means. | House | Rep. Chocola, Chris [R-IN-2] | IN | R | C001052 | 19 | Working American Competitiveness Act - Amends the Internal Revenue Code to allow a taxpayers to elect to exclude from gross income, without limitation, earned income (i.e., income for services performed) from sources within a foreign country. | 2023-01-12T17:52:33Z | |
| 109-hr-6002 | 109 | hr | 6002 | Volunteer Firefighter/Emergency Medical Service Gas Price Relief Act of 2006 | Taxation | 2006-07-28 | 2006-07-28 | Referred to the House Committee on Ways and Means. | House | Rep. Kelly, Sue W. [R-NY-19] | NY | R | K000078 | 0 | Volunteer Firefighter/Emergency Medical Service Gas Price Relief Act of 2006 - Amends the Internal Revenue Code to allow volunteers who provide firefighting or emergency medical services a tax deduction for up to $250 of their travel expenses. | 2023-01-12T17:52:32Z | |
| 109-hr-6004 | 109 | hr | 6004 | GROW America's Small Businesses Act of 2006 | Taxation | 2006-07-28 | 2006-07-28 | Referred to the House Committee on Ways and Means. | House | Rep. Kennedy, Patrick J. [D-RI-1] | RI | D | K000113 | 0 | Generating Reinvestment Opportunities with America's Small Businesses Act of 2006 or the GROW America's Small Businesses Act of 2006 - Amends the Internal Revenue Code to: (1) allow certain small businesses (generally, businesses with $12 million or less in gross receipts for a taxable year) to defer payment of income tax by making four equal installments over a specified two-year period; (2) extend such deferral period to three years for small businesses that increase employment and maintain salary levels of employees called to duty as members of the Ready Reserve/National Guard; and (3) establish tax-exempt GROW Accounts to provide financing and tax relief for such small businesses. | 2023-01-12T17:52:32Z | |
| 109-hr-6006 | 109 | hr | 6006 | 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 | 2006-07-28 | 2006-07-28 | 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. | 2023-01-12T17:52:32Z | |
| 109-hr-5917 | 109 | hr | 5917 | To amend the Internal Revenue Code of 1986 to provide that tips received for certain services shall not be subject to income or employment taxes. | Taxation | 2006-07-27 | 2006-07-27 | Referred to the House Committee on Ways and Means. | House | Rep. Sodrel, Michael E. [R-IN-9] | IN | R | S001160 | 15 | Amends the Internal Revenue Code to treat the first $10,000 of tips received for cosmetology, hospitality (including lodging and food and beverage services), recreation, taxi, newspaper delivery, and shoe shine services as property transferred by gift, thus exempting such tips from income, employment, and unemployment taxation and from wage withholding. | 2023-01-12T17:52:35Z | |
| 109-hr-5920 | 109 | hr | 5920 | Federal Employee Combat Zone Tax Parity Act | Taxation | 2006-07-27 | 2006-07-27 | Referred to the House Committee on Ways and Means. | House | Rep. Wolf, Frank R. [R-VA-10] | VA | R | W000672 | 20 | Federal Employee Combat Zone Tax Parity Act - Amends the Internal Revenue Code to exclude from the gross income of civilian federal employees compensation for active service in a combat zone or for periods of hospitalization for wounds, diseases, or injuries incurred while serving in a combat zone. | 2023-01-12T17:52:34Z | |
| 109-hr-5932 | 109 | hr | 5932 | Farm Risk Management Act of 2006 | Taxation | 2006-07-27 | 2006-07-27 | Referred to the Committee on Ways and Means, and in addition to the Committee on Agriculture, 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. Everett, Terry [R-AL-2] | AL | R | E000268 | 4 | Farm Risk Management Act of 2006 - Amends the Internal Revenue Code to: (1) establish tax-exempt farm risk management accounts to allow taxpayers engaged in the business of farming or ranching to use distributions from such accounts to offset operational losses in lieu of receiving, after a specified transitional period, federal subsidies to purchase crop insurance; (2) allow a tax deduction for cash contributions to such accounts; (3) specify minimum levels of contributions to, and maximum levels of distributions from, such accounts; (4) require the Secretary of Agriculture to make matching contributions to such accounts; and (5) set forth tax rules relating to account distributions, excess contributions, and prohibited transactions. | 2023-01-12T17:52:34Z | |
| 109-hr-5950 | 109 | hr | 5950 | Family Farm Energy Relief Act of 2006 | Taxation | 2006-07-27 | 2006-07-27 | Referred to the House Committee on Ways and Means. | House | Rep. Udall, Tom [D-NM-3] | NM | D | U000039 | 0 | Family Farm Energy Relief Act of 2006 - Repeals provisions of the Energy Policy Act of 2005 relating to: (1) the expensing of equipment used in refining of liquid fuels and accelerated depreciation of natural gas distribution and gathering lines; (2) the pass through of tax deductions for environmental compliance costs; (3) the small refiner exception to limitations on the oil depletion tax deduction; and (4) the two-year amortization of geological and geophysical expenditures. Amends the Internal Revenue Code to allow certain farmers actively engaged in farming: (1) a tax credit for 10% of farm diesel fuel expenses through 2009; (2) an increased agri-biodiesel producer tax credit; and (3) a small biodiesel producer tax credit. | 2023-01-12T17:52:34Z | |
| 109-s-3745 | 109 | s | 3745 | A bill to amend the Internal Revenue Code of 1986 to allow a tax credit for certain employer-provided retiree health care coverage, and for other purposes. | Taxation | 2006-07-27 | 2006-07-27 | Read twice and referred to the Committee on Finance. | Senate | Sen. Stabenow, Debbie [D-MI] | MI | D | S000770 | 1 | Amends the Internal Revenue Code to allow employers eligible for the tax deduction for income attributable to domestic production activities a tax credit for 10% of the health care expenses of retired employee between age 55 and 66 who are not Medicare-eligible. Terminates such tax credit after 2009. | 2023-01-12T17:52:27Z | |
| 109-s-3754 | 109 | s | 3754 | Tax Equity and Affordability Act of 2006 | Taxation | 2006-07-27 | 2006-07-27 | Read twice and referred to the Committee on Finance. | Senate | Sen. Martinez, Mel [R-FL] | FL | R | M001162 | 3 | Tax Equity and Affordability Act of 2006 - Amends the Internal Revenue Code to: (1) allow individual taxpayers a refundable tax credit for health insurance costs paid for the benefit of the taxpayer, the taxpayer's spouse, and dependents; (2) require business taxpayers who receive payments for certain employee health insurance coverage to file informational returns; (3) direct the Secretary of the Treasury to make advance payments of health insurance tax credit amounts to health insurance providers; and (4) limit the tax exclusion for employer-provided health care coverage. | 2023-01-12T17:52:27Z | |
| 109-hr-5889 | 109 | hr | 5889 | Great Lakes Short Sea Shipping Enhancement Act of 2006 | Taxation | 2006-07-26 | 2006-07-26 | Referred to the House Committee on Ways and Means. | House | Rep. Jones, Stephanie Tubbs [D-OH-11] | OH | D | J000284 | 1 | Great Lakes Short Sea Shipping Enhancement Act of 2006 - Amends the Internal Revenue Code to exempt from the harbor maintenance tax commercial cargo (other than bulk cargo) loaded or unloaded at U.S. ports in the Great Lakes Saint Lawrence Seaway System. Defines the "Great Lakes Saint Lawrence Seaway System" as the waterway between Duluth, Minnesota and Sept. Iles, Quebec, Canada, encompassing the five Great Lakes, their connecting channels, and the Saint Lawrence River. | 2023-01-12T17:52:35Z | |
| 109-hr-5892 | 109 | hr | 5892 | Farmers Tax Deferral Act | Taxation | 2006-07-26 | 2006-07-26 | Referred to the House Committee on Ways and Means. | House | Rep. Aderholt, Robert B. [R-AL-4] | AL | R | A000055 | 2 | Farmers Tax Deferral Act - Amends the Internal Revenue Code to: (1) allow individuals age 55 or older to exclude from gross income the gain or loss from an exchange of qualified agricultural property for U.S. real property; (2) treat such an exchange as a like-kind exchange for purposes of recognizing gain or loss; and (3) allow installment sales treatment of qualified agricultural property. Defines "qualified agricultural property" as any single purpose agricultural or horticultural structure placed in service more than 20 years before an exchange and any real property, equipment, or fixtures related in use to such structure. | 2023-01-12T17:52:35Z |
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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);