legislation
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1,194 rows where congress = 110 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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| 110-s-3735 | 110 | s | 3735 | A bill to amend the Internal Revenue Code of 1986 to provide for the eligibility of computer technology and equipment development businesses for enterprise zone incentives. | Taxation | 2008-12-11 | 2008-12-11 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10951) | Senate | Sen. Landrieu, Mary L. [D-LA] | LA | D | L000550 | 0 | Amends the Internal Revenue Code to include a computer technology or equipment development business within the definition of a "qualified business" for purposes of enterprise zone tax incentives. | 2019-11-15T21:59:22Z | |
| 110-hr-7325 | 110 | hr | 7325 | Economic Recovery Through Responsible Homeownership Act of 2008 | Taxation | 2008-12-10 | 2008-12-10 | Referred to the House Committee on Ways and Means. | House | Rep. Dreier, David [R-CA-26] | CA | R | D000492 | 3 | Economic Recovery Through Responsible Homeownership Act of 2008 - Amends the Internal Revenue Code to allow an individual taxpayer a refundable tax credit for the purchase in 2009 or 2010 of a residence located in the United States if the construction of such residence began before 2010 and the taxpayer makes a downpayment of at least 10% of the purchase price. Limits the amount of such credit to $5,000 ($10,000 if the downpayment is at least 15% of the purchase price). | 2018-11-08T23:38:00Z | |
| 110-hr-7335 | 110 | hr | 7335 | To amend title 31, United States Code, to allow certain local tax debt to be collected through the reduction of Federal tax refunds. | Taxation | 2008-12-10 | 2008-12-10 | Referred to the Committee on Oversight and Government Reform, and in addition to the Committee on Ways and Means, 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. Moran, James P. [D-VA-8] | VA | D | M000933 | 0 | Directs the Secretary of the Treasury to reduce the federal tax refund of any taxpayer who owes a past-due, legally enforceable tax obligation to a local government by the amount of such obligation. Requires notice to the taxpayer of the refund reduction. Amends the Internal Revenue Code to permit disclosure of taxpayer information to agencies of states requesting refund offsets for tax debts owed to local governments. | 2021-06-07T20:07:29Z | |
| 110-hr-7336 | 110 | hr | 7336 | To amend the Internal Revenue Code of 1986 to prevent the alternative minimum tax from effectively repealing the Federal tax exemption for interest on State and local private activity bonds. | Taxation | 2008-12-10 | 2008-12-10 | Referred to the House Committee on Ways and Means. | House | Rep. Neal, Richard E. [D-MA-2] | MA | D | N000015 | 0 | Amends the Internal Revenue Code to eliminate tax-exempt interest earned on private activity bonds as an item of tax preference for purposes of calculating the alternative minimum tax. | 2018-11-08T23:38:01Z | |
| 110-hr-7338 | 110 | hr | 7338 | Taxpayer Relief Act of 2008 | Taxation | 2008-12-10 | 2008-12-10 | Referred to the House Committee on Ways and Means. | House | Rep. Shadegg, John B. [R-AZ-3] | AZ | R | S000275 | 6 | Taxpayer Relief Act of 2008 - Reduces for 2008 income tax purposes: (1) the taxable income of a taxpayer by $125,000 ($250,000 in the case of a joint return); and (2) the rate of tax on taxable income in excess of $125,000 by 5%. | 2018-11-08T23:38:01Z | |
| 110-hr-7339 | 110 | hr | 7339 | Taxpayer Holiday Act for 2009 | Taxation | 2008-12-10 | 2008-12-10 | Referred to the House Committee on Ways and Means. | House | Rep. Shadegg, John B. [R-AZ-3] | AZ | R | S000275 | 7 | Taxpayer Holiday Act for 2009 - Excludes up to $125,000 ($250,000 in the case of a joint return) of wages or self-employment income earned in the first six months of the first taxable year beginning in 2009 from federal income and employment taxation. Reduces income tax rates on taxable income exceeding $125,000 ($250,000 in the case of a joint return). | 2018-11-08T23:38:01Z | |
| 110-hr-7308 | 110 | hr | 7308 | State and Local Sales Tax Deduction Expansion Act of 2008 | Taxation | 2008-12-09 | 2008-12-09 | Referred to the House Committee on Ways and Means. | House | Rep. Blackburn, Marsha [R-TN-7] | TN | R | B001243 | 15 | State and Local Sales Tax Deduction Expansion Act of 2008 - Amends the Internal Revenue Code to allow all individual taxpayers a tax deduction for state and local general sales taxes (current law allows taxpayers an election to deduct either state and local income taxes or sales taxes). | 2018-11-08T23:38:00Z | |
| 110-hr-7309 | 110 | hr | 7309 | To amend the Internal Revenue Code of 1986 to suspend employment and income taxes for the first two months of 2009, and for other purposes. | Taxation | 2008-12-09 | 2008-12-09 | Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, 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. Gohmert, Louie [R-TX-1] | TX | R | G000552 | 37 | Amends the Internal Revenue Code to: (1) reduce to 0% the employment tax on employers, employees, and self-employed individuals during the first two months of 2009; and (2) exclude from gross income any wage and self-employment income earned during the first two months of 2009.Amends the Emergency Economic Stabilization Act of 2008 to repeal procedures for authorizing the Secretary of the Treasury to obligate additional amounts under the Troubled Asset Relief Program (TARP).Requires the Secretary to: (1) estimate the impact of this Act on the income and balances of the social security trust funds; and (2) transfer amounts from the Treasury to such trust funds if there is any reduction in the income and balances of such trust funds resulting from this Act. Terminates the authority of the Secretary under the Emergency Economic Stabilization Act of 2008 to purchase troubled assets or any preferred or other stock or equity in any financial institution. | 2021-06-07T20:07:24Z | |
| 110-hr-7314 | 110 | hr | 7314 | Workforce Fairness and Tax Relief Act of 2008 | Taxation | 2008-12-09 | 2008-12-09 | Referred to the House Committee on Ways and Means. | House | Rep. Michaud, Michael H. [D-ME-2] | ME | D | M001149 | 0 | Workforce Fairness and Tax Relief Act of 2008 - Amends the Internal Revenue Code to: (1) repeal the inclusion of unemployment compensation in gross income; (2) allow tax-free distributions from retirement plans for unemployed individuals; (3) allow an exclusion from gross income for employee severance payments; and (4) increase the tax credit for the health insurance costs of individuals receiving trade adjustment assistance and certain pension payments. | 2018-11-08T23:38:00Z | |
| 110-hr-7315 | 110 | hr | 7315 | Retiree Relief Act of 2008 | Taxation | 2008-12-09 | 2008-12-09 | Referred to the House Committee on Ways and Means. | House | Rep. Rehberg, Dennis R. [R-MT-At Large] | MT | R | R000571 | 0 | Retiree Relief Act of 2008 - Amends the Internal Revenue Code to suspend in 2008 and 2009 requirements for minimum distributions from tax-deferred retirement plans. Permits taxpayers who have already received a distribution between January 1, 2008, and the enactment of this Act to recontribute such distribution to their retirement plans by December 31, 2009. | 2018-11-08T23:38:00Z | |
| 110-s-3718 | 110 | s | 3718 | Unemployment Benefit Tax Suspension Act of 2008 | Taxation | 2008-12-08 | 2008-12-08 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10813) | Senate | Sen. Snowe, Olympia J. [R-ME] | ME | R | S000663 | 0 | Unemployment Benefit Tax Suspension Act of 2008 - Amends the Internal Revenue Code to suspend, for taxable years beginning after December 31, 2007, and before January 1, 2010, the taxation of unemployment compensation. | 2019-11-15T21:59:21Z | |
| 110-s-3719 | 110 | s | 3719 | Retirement Account Distribution Improvement Act of 2008 | Taxation | 2008-12-08 | 2008-12-08 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10813-10814) | Senate | Sen. Snowe, Olympia J. [R-ME] | ME | R | S000663 | 1 | Retirement Account Distribution Improvement Act of 2008 - Amends the Internal Revenue Code to suspend in 2008, 2009, and 2010 requirements for minimum distributions from tax-deferred retirement plans. Permits taxpayers who have already received a minimum distribution in 2008 to recontribute such distribution to their retirement plans by July 1, 2009. | 2019-11-15T21:59:21Z | |
| 110-s-3720 | 110 | s | 3720 | A bill to amend the Internal Revenue Code of 1986 to suspend the minimum required pension distribution rules for 2008 and 2009. | Taxation | 2008-12-08 | 2008-12-08 | Read twice and referred to the Committee on Finance. | Senate | Sen. Specter, Arlen [R-PA] | PA | R | S000709 | 0 | Amends the Internal Revenue Code to suspend in 2008 and 2009 requirements for minimum distributions from tax-deferred retirement plans. Permits taxpayers who have already received a minimum distribution to recontribute such distribution to their retirement plans. | 2019-11-15T21:59:21Z | |
| 110-hr-7298 | 110 | hr | 7298 | To amend the Internal Revenue Code of 1986 to make permanent the deduction for expensing certain depreciable business assets and to allow a deduction for the original purchase of domestically manufactured automobiles. | Taxation | 2008-11-20 | 2008-11-20 | Referred to the House Committee on Ways and Means. | House | Rep. Lamborn, Doug [R-CO-5] | CO | R | L000564 | 15 | Amends the Internal Revenue Code to: (1) increase and make permanent the expensing allowance for depreciable business assets; and (2) allow a tax deduction, up to $10,000, for the purchase of a motor vehicle manufactured in the United States. Terminates such tax deduction after 2010. | 2018-11-08T23:38:00Z | |
| 110-hr-7300 | 110 | hr | 7300 | To provide for the proper application under the Internal Revenue Code of 1986 of the limitations on built-in losses following an ownership change of a bank. | Taxation | 2008-11-20 | 2008-11-20 | Referred to the House Committee on Ways and Means. | House | Rep. Doggett, Lloyd [D-TX-25] | TX | D | D000399 | 8 | Limits the applicability of Treasury Notice 2008-83 (suspending restrictions on the offset of net operating losses and unrealized built-in losses against the taxable income of certain corporate entities that acquire or merge with other entities) to a period beginning on September 30, 2008, and ending on the earlier of the date of the first committee action on this Act or the date on which the Chairman of the House Committee on Ways and Means and the Chairman of the Senate Committee on Finance issue a joint statement indicating their intent to to terminate the application of such notice. Directs the Inspector General of the Department of the Treasury to conduct an investigation into the issuance of Treasury Notice 2008-83 and report to Congress on such investigation. | 2021-09-29T17:25:48Z | |
| 110-hr-7303 | 110 | hr | 7303 | Consumer and Automotive Recovery Act of 2008 | Taxation | 2008-11-20 | 2008-11-20 | Referred to the House Committee on Ways and Means. | House | Rep. Gohmert, Louie [R-TX-1] | TX | R | G000552 | 1 | Consumer and Automotive Recovery Act of 2008 or the CAR Act - Amends the Internal Revenue Code to allow individual taxpayers a one-time tax credit for the purchase of a U.S. manufactured motor vehicle with a gross weight rating of not more than 14,000 pounds. Limits the amount of such credit to $1,500. | 2018-11-08T23:38:00Z | |
| 110-s-19 | 110 | s | 19 | A bill to amend the Internal Revenue Code of 1986 to allow taxpayers to designate a portion of their income tax payment to provide assistance to homeless veterans, and for other purposes. | Taxation | 2008-11-20 | 2008-11-20 | Read twice and referred to the Committee on Finance. | Senate | Sen. Clinton, Hillary Rodham [D-NY] | NY | D | C001041 | 0 | Amends the Internal Revenue Code to establish in the Treasury the Homeless Veterans Assistance Fund and to allow individual taxpayers to designate on their tax returns $3.00 of income taxes ($6.00 in the case of joint returns) to be paid over to such Fund to provide assistance to homeless veterans. | 2019-11-15T21:59:21Z | |
| 110-s-3717 | 110 | s | 3717 | Dental Health Promotion Act of 2008 | Taxation | 2008-11-20 | 2008-11-20 | Read twice and referred to the Committee on Finance. | Senate | Sen. Stabenow, Debbie [D-MI] | MI | D | S000770 | 1 | Dental Health Promotion Act of 2008 - Amends the Internal Revenue Code to allow reimbursement from flexible spending accounts for products used to diagnose, cure, mitigate, treat, or prevent the onset of tooth decay (caries), periodontal diseases, and conditions ailing the teeth, gums, and mouth, or affecting their functioning. | 2019-11-15T21:59:21Z | |
| 110-hr-7273 | 110 | hr | 7273 | To amend the Internal Revenue Code of 1986 to allow an above-the-line deduction against individual income tax for interest on indebtedness and for State and local sales and excise taxes with respect to the purchase of certain motor vehicles. | Taxation | 2008-11-19 | 2008-11-19 | Referred to the House Committee on Ways and Means. | House | Rep. Pascrell, Bill, Jr. [D-NJ-8] | NJ | D | P000096 | 33 | Amends the Internal Revenue Code to allow individual taxpayers a deduction from gross income for: (1) interest paid on indebtedness (up to $49,500) incurred after November 12, 2008, and before January 1, 2010, for the purchase of a motor vehicle (i.e., passenger automobile or light truck) with a gross vehicle weight rating of not more than 8,500 pounds; and (2) state and local sales and excise taxes imposed on the purchase of such a motor vehicle. | 2018-11-08T23:37:58Z | |
| 110-hr-7283 | 110 | hr | 7283 | To amend the Internal Revenue Code of 1986 to increase the age at which distributions from qualified retirement plans are required to begin from 70 1/2 to 75, and for other purposes. | Taxation | 2008-11-19 | 2008-11-19 | Referred to the House Committee on Ways and Means. | House | Rep. King, Peter T. [R-NY-3] | NY | R | K000210 | 0 | Amends the Internal Revenue Code to increase from 70 1/2 to 75 the age at which beneficiaries of tax-exempt pension, profit-sharing, and stock bonus plans must begin taking distributions from such plans and including such distributions in gross income for income tax purposes. | 2018-11-08T23:37:58Z | |
| 110-hr-7290 | 110 | hr | 7290 | To amend the Internal Revenue Code of 1986 to expand the credit for renewable electricity production to include electricity produced from biomass for on-site use. | Taxation | 2008-11-19 | 2008-11-19 | Referred to the House Committee on Ways and Means. | House | Rep. Michaud, Michael H. [D-ME-2] | ME | D | M001149 | 0 | Amends the Internal Revenue Code to modify the tax credit for producing electricity from closed or open-loop biomass facilities equipped with a metering device to determine electricity consumption or sale to allow a tax credit after 2008 for electricity produced and consumed at such facilities and to extend the credit period for such production. | 2018-11-08T23:37:58Z | |
| 110-hr-7292 | 110 | hr | 7292 | To amend the Internal Revenue Code of 1986 to exclude from gross income compensation received by employees consisting of qualified distributions of employer stock. | Taxation | 2008-11-19 | 2008-11-19 | Referred to the House Committee on Ways and Means. | House | Rep. Rohrabacher, Dana [R-CA-46] | CA | R | R000409 | 0 | Amends the Internal Revenue Code to exclude from the gross income of an employee: (1) shares of stock received from an employer in a qualified employee stock distribution not exceeding the lowest number of shares received by any employee in such distribution; (2) any gain on such stock if held by such employee for not less than 10 years, and (3) in the case of any qualified disposition of stock that meets such holding requirement, any gain on so much stock acquired during the 60-day period beginning on the date of such disposition as does not exceed the fair market value of the stock so disposed.. | 2018-11-08T23:37:58Z | |
| 110-hr-7293 | 110 | hr | 7293 | Financial Security in Retirement Act of 2008 | Taxation | 2008-11-19 | 2008-11-19 | Referred to the House Committee on Ways and Means. | House | Rep. Sestak, Joe [D-PA-7] | PA | D | S001169 | 0 | Financial Security in Retirement Act of 2008 - Suspends, for calendar 2008 and 2009, minimum distribution requirements for up to $300,000 of an individual's interest in all eligible defined contribution plans as of December 31, 2008. | 2018-11-08T23:37:58Z | |
| 110-s-3692 | 110 | s | 3692 | A bill to rescind Treasury Notice 2008-83. | Taxation | 2008-11-19 | 2008-11-19 | Read twice and referred to the Committee on Finance. | Senate | Sen. Sanders, Bernard [I-VT] | VT | I | S000033 | 0 | Renders Treasury Notice 2008-83 (suspending restrictions on the offset of net operating losses and unrealized built-in losses against the taxable income of certain corporate entities that acquire or merge with other entities) null and void and of no effect. | 2022-02-03T05:08:49Z | |
| 110-s-3684 | 110 | s | 3684 | A bill to amend the Internal Revenue Code of 1986 to allow an above-the-line deduction against individual income tax for interest in indebtedness and for State sales and excise taxes with respect to the purchase of certain motor vehicles. | Taxation | 2008-11-17 | 2008-11-19 | Sponsor introductory remarks on measure. (CR S10609-10610) | Senate | Sen. Mikulski, Barbara A. [D-MD] | MD | D | M000702 | 8 | Amends the Internal Revenue Code to allow individual taxpayers a deduction from gross income for: (1) interest paid on indebtedness (up to $49,500) incurred after November 12, 2008, and before January 1, 2010, for the purchase of a motor vehicle (i.e., passenger automobile or light truck) with a gross vehicle weight rating of not more than 8,500 pounds; and (2) state and local sales and excise taxes imposed on the purchase of such a motor vehicle. | 2019-11-15T21:59:20Z | |
| 110-hr-7269 | 110 | hr | 7269 | To amend the Internal Revenue Code of 1986 to exclude from gross income gain from the sale of troubled assets. | Taxation | 2008-10-03 | 2008-10-03 | Referred to the House Committee on Ways and Means. | House | Rep. Sali, Bill [R-ID-1] | ID | R | S001167 | 0 | Amends the Internal Revenue Code to exclude from gross income gain from the sale or exchange of a qualified mortgage or mortgage-related security held for more than one year. Defines "qualified mortgage or mortgage-related security" as any residential or commercial mortgage (or any security, obligation, or other instrument that is based on or related to such a mortgage) that was originated or issued on or before March 14, 2008, and was acquired by the taxpayer after the enactment of this Act and before January 1, 2009. | 2018-11-08T23:37:57Z | |
| 110-hr-7242 | 110 | hr | 7242 | Pension Protection Act IRC Amendments of 2008 | Taxation | 2008-10-02 | 2008-10-02 | Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, 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. Andrews, Robert E. [D-NJ-1] | NJ | D | A000210 | 0 | Pension Protection Act IRC Amendments of 2008 - Makes technical corrections to various pension-related provisions of the Internal Revenue Code, including provisions relating to: (1) the interest rate assumption for applying pension plan benefit limitations; (2) minimum individual retirement account (IRA) distribution requirements; (3) employer-owned life insurance contracts; (4) the deductibility of contributions to defined benefit and contribution plans; (5) the treatment of distributions from governmental retirement plans for health and long-term care insurance for public safety officers; (6) safe harbor rules for combined pension plans; and (7) the inclusion of employee stock ownership plans (ESOPs) in combined pension plans.Directs the Secretary of the Treasury to issue guidance for allowing a nonspouse pension beneficiary to use a specified life expectancy rule. | 2021-06-07T20:07:18Z | |
| 110-hr-7249 | 110 | hr | 7249 | Renewable Power for Agriculture Incentive Program Act of 2008 | Taxation | 2008-10-02 | 2008-10-02 | Referred to the House Committee on Ways and Means. | House | Rep. Holt, Rush [D-NJ-12] | NJ | D | H001032 | 0 | Renewable Power for Agriculture Incentive Program Act of 2008 - Amends the Internal Revenue Code to allow a business-related tax credit for excessive fuel costs for creditable fuel (i.e., fossil fuel or electricity) used by a taxpayer in the trade or business of farming. Defines "excessive fuel cost" as the excess amount paid for creditable fuel over the adjusted base price for such fuel (the average price for such fuel on September 6, 2004, for the region in which the taxpayer purchased such fuel). Terminates such credit after 2013. | 2018-11-08T23:37:56Z | |
| 110-s-3679 | 110 | s | 3679 | A bill to amend the Internal Revenue Code of 1986 to expand the credit for renewable electricity production to include electricity produced from biomass for on-site use. | Taxation | 2008-10-02 | 2008-10-02 | Read twice and referred to the Committee on Finance. | Senate | Sen. Dole, Elizabeth [R-NC] | NC | R | D000601 | 0 | Amends the Internal Revenue Code to modify the tax credit for producing electricity from closed or open-loop biomass facilities equipped with a metering device to determine electricity consumption or sale to allow a tax credit after 2008 for electricity produced and consumed at such facilities and to extend the credit period for such production. | 2019-11-15T21:59:19Z | |
| 110-s-3659 | 110 | s | 3659 | Corporate Transparency Act of 2007 | Taxation | 2008-10-01 | 2008-10-01 | Read twice and referred to the Committee on Finance. | Senate | Sen. Schumer, Charles E. [D-NY] | NY | D | S000148 | 0 | Corporate Transparency Act of 2007 [sic] - Amends the Internal Revenue Code to require the Secretary of the Treasury to: (1) disclose to the Securities and Exchange Commission (SEC) certain tax return information of public entities whose securities are required to be registered under the Securities and Exchange Act of 1934 relating to the reconciliation of financial income statements with income tax returns (i.e., Schedule M-3); and (2) post on the Internet certain identifying and financial information for such entities. Imposes penalties on entities that fail to file required information. Requires the Secretary to study and report to Congress on the reconciliation of differences between financial income statements of public entities with income tax returns. | 2022-02-03T05:11:23Z | |
| 110-s-3675 | 110 | s | 3675 | Compensation Fairness Act of 2008 | Taxation | 2008-10-01 | 2008-10-01 | Read twice and referred to the Committee on Finance. | Senate | Sen. Kerry, John F. [D-MA] | MA | D | K000148 | 0 | Compensation Fairness Act of 2008 - Amends the Internal Revenue Code to: (1) allow an annual inflation adjustment to the $1 million limitation on the tax deduction for employee remuneration; and (2) repeal exceptions to such limitation for remuneration payable on a commission basis and for other performance-based compensation. | 2019-11-15T21:59:19Z | |
| 110-s-3655 | 110 | s | 3655 | Affordable Tutoring of Our Children Act | Taxation | 2008-09-30 | 2008-09-30 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S10177-10178) | Senate | Sen. Snowe, Olympia J. [R-ME] | ME | R | S000663 | 0 | Affordable Tutoring of Our Children Act - Amends the Internal Revenue Code to expand the tax exclusion for employer-provided dependent care assistance to allow employees an additional exclusion for payments of supplemental instructional services assistance to their dependents between the ages of 5 and 19 who have not obtained a high school diploma or been awarded a general education degree. Defines "supplemental instructional services assistance" to include instructional or other academic enrichment services that are: (1) in addition to instruction provided during the school day; (2) specifically designed to increase academic achievement; (3) in the core academic studies of English, reading or language arts, mathematics, science, foreign languages, civics and government, economics, arts, social studies, and geography; and (4) provided by a state certified instructor or accredited organization. | 2019-11-15T21:59:19Z | |
| 110-hr-7236 | 110 | hr | 7236 | Small Business Start-Up Support Act of 2008 | Taxation | 2008-09-29 | 2008-09-29 | Referred to the House Committee on Ways and Means. | House | Rep. Shea-Porter, Carol [D-NH-1] | NH | D | S001170 | 4 | Small Business Start-Up Support Act of 2008 - Amends the Internal Revenue Code to increase from $5,000 to $10,000 the dollar amount of the tax deduction for trade or business start-up expenditures. | 2018-11-08T23:37:52Z | |
| 110-hr-7237 | 110 | hr | 7237 | Middle Class Dependent Care Fairness Act of 2008 | Taxation | 2008-09-29 | 2008-09-29 | Referred to the House Committee on Ways and Means. | House | Rep. Shea-Porter, Carol [D-NH-1] | NH | D | S001170 | 4 | Middle Class Dependent Care Fairness Act of 2008 - Amends the Internal Revenue Code to eliminate the mandatory reduction in the rate of the tax credit for household and dependent care services for taxpayers whose adjusted gross incomes exceed $15,000. | 2023-01-11T13:15:51Z | |
| 110-hr-7238 | 110 | hr | 7238 | To provide a tax credit for qualified energy storage air conditioner property. | Taxation | 2008-09-29 | 2008-09-29 | Referred to the House Committee on Ways and Means. | House | Rep. Thompson, Mike [D-CA-1] | CA | D | T000460 | 1 | Amends the Internal Revenue Code to allow: (1) a residential energy efficient tax credit for 30% of the cost of qualified energy storage air conditioner property installed in a principal residence; and (2) an energy tax credit for 30% of qualified energy storage air conditioner property installed before January 1, 2015. Defines "qualified energy storage air conditioner property" as a cooling system that: (1) consists of thermal or ice storage components that create, store, and supply cooling energy to reduce peak electricity demand; (2) can deliver a minimum of 29,000 Btu and a maximum of 240,000 Btu of cooling capacity; (3) is designed to deliver such cooling capacity for a minimum continuous period of three hours; (4) is designed to reduce peak kilowatt demand by 90% for the cooling load served; and (5) is designed not to exceed the 24-hour energy consumption of conventional cooling equipment by more than 10%. | 2023-01-11T13:15:51Z | |
| 110-hr-7201 | 110 | hr | 7201 | Energy Improvement and Extension Act of 2008 | Taxation | 2008-09-28 | 2008-09-28 | Rules Committee Resolution H. Res. 1516 Reported to House. Rule provides for consideration of H.R. 7201 and H.R. 7202. Measure will be considered read. Bill is closed to amendments. It shall be in order to consider in the House the bills H.R. 7201 and H.R. 7202. All points of order against consideration of the bills are waived except those arising under clause 10 of rule XXI. The bills shall be considered as read. All points of order against the bills are waived. The previous question shall be considered as ordered on the bills to final passage without intervening motion except: (1) one hour of debate equally divided and controlled by the chairman and ranking minority member of the Committee on Ways and Means; and (2) one motion to recommit, on | House | Rep. Rangel, Charles B. [D-NY-15] | NY | D | R000053 | 0 | Energy Improvement and Extension Act of 2008 - Amends the Internal Revenue Code to provide incentives for energy production and conservation, extend expiring energy-related tax provisions, and provide for revenue enhancements.Extends the tax credit: (1) for producing electricity from wind facilities through 2009; and (2) for closed and open-loop biomass, geothermal, small irrigation power, landfill gas, trash combustion, and hydropower facilities through FY2011. Imposes a limit on such tax credit based upon investment in renewable resource facilities placed in service after 2009 in lieu of the current phaseout provisions for such credit. Expands the definitions of and rules for "open and closed-loop biomass facility," "qualified trash combustion facility," and "nonhydroelectric dam" for purposes of such credit.Includes marine and hydrokinetic renewable energy as a renewable resource for purposes of the tax credit for producing electricity from renewable resources. Extends through 2016 the energy tax credit for solar energy, fuel cell, and microturbine property. Allows a new energy tax credit for combined heat and power system property. Increases to $1,500 the credit limitation for fuel cell property. Modifies energy tax credit rules to allow: (1) offsets of tax credit amounts against alternative minimum tax (AMT) liabilities; and (2) public utility property to qualify for such credit. Increases and extends through 2016 the tax credit for residential energy efficient property. Eliminates the limitation on the tax credit for solar electric property. Allows a new tax credit for 30% of expenditures for wind turbines used to generate electricity in a residence and for geothermal heat pumps.Extends deferral provisions for the gain on sales of transmission property by vertically-integrated electric utilities to independent transmission companies approved by the Federal Energy Regulatory Commission (FERC).Allows a 30% investment tax credit rate for advanced coal-based generation technology p… | 2022-02-03T05:19:05Z | |
| 110-hr-7202 | 110 | hr | 7202 | Temporary Tax Relief Act of 2008 | Taxation | 2008-09-28 | 2008-10-02 | Referred to the Subcommittee on National Parks, Forests and Public Lands. | House | Rep. Rangel, Charles B. [D-NY-15] | NY | D | R000053 | 0 | Temporary Tax Relief Act of 2008 - Amends the Internal Revenue Code to extend through 2009: (1) the tax deductions for state and local sales taxes, qualified tuition and related expenses, and certain expenses of elementary and secondary school teachers; (2) the exemption from withholding of tax of interest-related and short-term capital gain dividends received from a regulated investment company (RIC) and the special rule for RIC stock held in the estate of nonresidents; (3) tax-free distributions from individual retirement plans for charitable purposes; (4) the inclusion of an RIC within the definition of "qualified investment entity" for income tax purposes; and (5) the additional standard tax deduction for real property taxes. Extends through 2009 certain business-related tax provisions, including: (1) the tax credits for increasing research activities, Indian employment, railroad track maintenance, and the new markets tax credit; (2) accelerated depreciation for qualified leasehold and restaurant improvements, for motorsports racing track facilities, and for business property on Indian reservations; (3) expensing of environmental remediation and film and television production costs; (4) the tax deduction for income attributable to domestic production activities in Puerto Rico; (5) special rules for related controlled foreign corporations and for the tax treatment of certain payments to tax-exempt organizations by a controlled subsidiary; (6) issuance authority for qualified zone academy bonds; (7) tax incentives for investment in the District of Columbia; (8) the economic development credit for American Samoa; (9) the expanded tax deductions for charitable contributions of food and book inventories by noncorporate taxpayers; (10) the tax deduction for contributions of computer technology and equipment for educational purposes; (11) the special rule for reductions in the basis of S corporation stock for charitable contributions; (12) work opportunity tax credit eligibility for Hurricane Katrina emplo… | 2022-02-03T05:19:05Z | |
| 110-hr-7123 | 110 | hr | 7123 | Middle Class Investor Relief Act | Taxation | 2008-09-26 | 2008-09-28 | Sponsor introductory remarks on measure. (CR E2096) | House | Rep. Kirk, Mark Steven [R-IL-10] | IL | R | K000360 | 1 | Middle Class Investor Relief Act - Amends the Internal Revenue Code to increase to $20,000 the limitation on the amount of losses from the sale or exchange of capital assets that an individual taxpayer may deduct in a taxable year. | 2018-11-08T23:38:02Z | |
| 110-hr-7125 | 110 | hr | 7125 | Let Wall Street Pay for Wall Street's Illiquid Assets Act of 2008 | Taxation | 2008-09-26 | 2008-09-26 | Referred to the House Committee on Ways and Means. | House | Rep. DeFazio, Peter A. [D-OR-4] | OR | D | D000191 | 34 | Let Wall Street Pay for Wall Street's Illiquid Assets Act of 2008 - Amends the Internal Revenue Code to impose an excise tax on securities or commodity transactions equal to 0.25% of the value of the instruments involved in such transactions. Makes such tax payable by the trading facility on which such transactions occur. | 2021-09-29T17:25:11Z | |
| 110-hr-7134 | 110 | hr | 7134 | To amend the Internal Revenue Code of 1986 to exclude from gross income the gain from the sale or exchange of certain residences acquired before 2013. | Taxation | 2008-09-26 | 2008-09-26 | Referred to the House Committee on Ways and Means. | House | Rep. Calvert, Ken [R-CA-44] | CA | R | C000059 | 0 | Amends the Internal Revenue Code to allow an individual taxpayer an exclusion from gross income of the gain from the sale or exchange of up to two residences (other than a principal residence) acquired after December 31, 2007, and before January 1, 2013. Limits the amount of such exclusion to $250,000 ($500,000 for married taxpayers filing a joint return). Allows a $500,000 exclusion amount for a surviving spouse who sells a residence within two years of the death of a spouse. | 2018-11-08T23:38:02Z | |
| 110-hr-7145 | 110 | hr | 7145 | People for the Planet Act of 2008 | Taxation | 2008-09-26 | 2008-09-26 | Referred to the Committee on Ways and Means, and in addition to the Committee on Natural Resources, 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. English, Phil [R-PA-3] | PA | R | E000187 | 0 | People for the Planet Act of 2008 - Amends the Internal Revenue Code to establish in the Treasury the Environmental Protection Trust Fund to promote ecosystem restoration, reforestation, reclamation of timber roads in national forests, watershed protection, preservation of Great Lakes and other bodies of water, and funding of biodiversity partnerships. Allows individual taxpayers (other than nonresident aliens) to designate on their income tax returns a payment of $3 of their income tax liability to such Trust Fund.Makes permanent the tax deduction for individual and corporate contributions of conservation easements.Allows a tax deduction for reforestation expenditures. Expresses the sense of Congress that the government should encourage biodiversity partnerships. | 2021-06-07T20:07:02Z | |
| 110-hr-7155 | 110 | hr | 7155 | Guard and Reserve Financial Stability Act of 2008 | Taxation | 2008-09-26 | 2008-09-26 | Referred to the House Committee on Ways and Means. | House | Rep. Lowey, Nita M. [D-NY-18] | NY | D | L000480 | 0 | Guard and Reserve Financial Stability Act of 2008 - Amends the Internal Revenue Code to allow small employers (employers with 50 or fewer employees) a business tax credit for 50 percent of the lesser of: (1) actual compensation paid to each Ready Reserve-National Guard employee while on active duty or hospitalized incident to such duty; or (2) $30,000. Terminates such credit after 2009.Allows employers a work opportunity tax credit for the hiring of temporary employees to replace Ready Reserve-National Guard employees for the period such employees are on active duty. | 2018-11-08T23:38:03Z | |
| 110-hr-7170 | 110 | hr | 7170 | Transportation Flexible Savings Accounts Act of 2008 | Taxation | 2008-09-26 | 2008-09-26 | Referred to the House Committee on Ways and Means. | House | Rep. Weiner, Anthony D. [D-NY-9] | NY | D | W000792 | 2 | Transportation Flexible Savings Accounts Act of 2008 - Amends the Internal Revenue Code to allow certain employer-provided transportation benefits (i.e., commuting and parking costs, transit passes) under tax-qualified flexible spending arrangements. | 2018-11-08T23:38:02Z | |
| 110-s-3615 | 110 | s | 3615 | Church Plan Clarification Act of 2008 | Taxation | 2008-09-26 | 2008-09-26 | Read twice and referred to the Committee on Finance. | Senate | Sen. Hutchison, Kay Bailey [R-TX] | TX | R | H001016 | 1 | Church Plan Clarification Act of 2008 - Amends Internal Revenue Code pension plan provisions to: (1) apply a special rule for determining the status of an employer participating in a church plan as a member of a controlled group of entities; and (2) allow certain tax-free transfers to and mergers of church plans that are maintained by the same church or association of churches.Amends the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) to apply limitations on benefits and contributions under qualified employee plans to certain church defined benefit plans.Allows church plans and their supporting organizations to invest plan assets in a group trust (as defined by Internal Revenue Service Revenue Rulings). | 2019-11-15T21:59:22Z | |
| 110-s-3626 | 110 | s | 3626 | Family and Retirement Health Investment Act of 2008 | Taxation | 2008-09-26 | 2008-09-26 | Read twice and referred to the Committee on Finance. | Senate | Sen. Hatch, Orrin G. [R-UT] | UT | R | H000338 | 0 | Family and Retirement Health Investment Act of 2008 - Amends Internal Revenue Code provisions relating to health savings accounts (HSAs) to: (1) permit holders of HSAs and their spouses who are age 55 or older to make an additional (catch-up) contribution to a joint HSA; (2) allow Medicare beneficiaries to continue to contribute to HSA accounts after reaching age 65 and to make contributions to medical savings accounts; (3) permit veterans with service-connected disabilities and Native Americans to contribute to an HSA regardless of utilization of Department of Veteran Affairs (VA) medical services or Indian Health Service or tribal medical services; (4) allow increased rollovers from flexible spending arrangements or health reimbursement arrangements into HSAs; (5) permit the payment of Medicare premiums for a spouse on Medicare from an HSA even though the HSA account holder is not age 65; (6) allow the payment of medical expenses from an HSA as long as the HSA is established by the tax return due date in the following taxable year; (7) expand the definition of "preventive care" to include medications that prevent the worsening of a chronic condition; and (8) treat as medical care for tax deduction and HSA purposes payments for exercise and physical fitness programs and certain nutritional and dietary supplements, up to $1,000 per year, and the payment of fees paid in advance to a primary physician for the right to receive medical services on an as-needed basis. | 2019-11-15T21:59:22Z | |
| 110-hr-7060 | 110 | hr | 7060 | Renewable Energy and Job Creation Tax Act of 2008 | Taxation | 2008-09-25 | 2008-12-09 | Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 1130. | House | Rep. Rangel, Charles B. [D-NY-15] | NY | D | R000053 | 0 | Renewable Energy and Job Creation Tax Act of 2008 - Amends the Internal Revenue Code to provide tax incentives for energy conservation and production, to extend expiring provisions, and provide for revenue enhancements.Extends the tax credit for producing electricity from renewable resources: (1) through 2009 for wind facilities; and (2) through FY2011 for closed and open-loop biomass, geothermal, small irrigation power, landfill gas, trash combustion, and hydropower facilities. Includes marine and hydrokinetic renewable energy as a renewable resource for purposes of such tax credit. Extends through 2016 the energy tax credit for solar energy, fuel cell, and microturbine property. Allows a new energy tax credit for combined heat and power system property. Increases to $1,500 the credit limitation for fuel cell property. Increases and extends through 2016 the tax credit for residential energy efficient property. Eliminates the limitation on the tax credit for solar electric property. Allows a new tax credit for 30% of expenditures for wind turbines used to generate electricity in a residence and for geothermal heat pumps.Extends tax deferral provisions for the gain on sales of transmission property by vertically-integrated electric utilities to independent transmission companies approved by the Federal Energy Regulatory Commission (FERC).Allows a 30% investment tax credit rate for advanced coal-based generation technology projects and increases the maximum credit amounts allocable for such projects to $2.55 billion.Increases to 30% the investment tax credit rate for coal gasification projects. Extends the excise tax on coal through December 31, 2018. Sets forth special rules for refund claims of coal excise tax by certain coal producers and exporters.Requires the Secretary of the Treasury to undertake a comprehensive review of Internal Revenue Code provisions that have the largest effects on carbon and other greenhouse gas emissions and provide an estimate of the magnitude of such effects.Includes cellulosic biofu… | 2022-02-03T05:19:11Z | |
| 110-hr-7064 | 110 | hr | 7064 | Cleaner Trucks for America Act of 2008 | Taxation | 2008-09-25 | 2008-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Kagen, Steve [D-WI-8] | WI | D | K000365 | 1 | Cleaner Trucks for America Act of 2008 - Amends the Internal Revenue Code to: (1) increase the credit amount for new qualified alternative fuel motor vehicles with gross vehicle weight ratings of more than 26,000 pounds from $40,000 to $80,000; (2) allow an increased tax credit for alternative fuel vehicle refueling properties that dispense compressed natural gas, liquefied natural gas, or liquefied petroleum gas; and (3) allow such credit amounts against the regular and alternative minimum tax. | 2018-11-08T23:37:58Z | |
| 110-hr-7066 | 110 | hr | 7066 | To amend the Internal Revenue Code of 1986 to expand the work opportunity tax credit to include disconnected youth. | Taxation | 2008-09-25 | 2008-09-25 | 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 allow the work opportunity tax credit for the employment of a disconnected youth. Defines "disconnected youth" as an individual: (1) between the ages of 16 and 25 on the hiring date; (2) not regularly employed or attending a school during the six-month period before the hiring date; and (3) not readily employable due to a lack of basic skills. | 2018-11-08T23:37:58Z | |
| 110-hr-7074 | 110 | hr | 7074 | Home Office Tax Deduction Simplification and Improvement Act of 2008 | Taxation | 2008-09-25 | 2008-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Gonzalez, Charles A. [D-TX-20] | TX | D | G000544 | 0 | Home Office Tax Deduction Simplification and Improvement Act of 2008 - Amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business to elect a standard tax deduction equal to the product of a standard rate determined by the Secretary of the Treasury and the square footage of the portion of a residence used to conduct a trade or business (home office tax deduction). Modifies the rules for the home office tax deduction to: (1) allow a deduction for the cost of dealing with patients, clients, or customers even if they are not physically present in the home office; and (2) establish a de minimis exemption for personal use of a home office.Requires the Secretary to ensure that all self-employment tax forms and schedules separately state amounts attributable to real estate taxes, mortgage interest, and depreciation for purposes of the home office tax deduction. | 2018-11-08T23:37:59Z | |
| 110-hr-7082 | 110 | hr | 7082 | Inmate Tax Fraud Prevention Act of 2008 | Taxation | 2008-09-25 | 2008-10-15 | Became Public Law No: 110-428. | House | Rep. Ramstad, Jim [R-MN-3] | MN | R | R000033 | 1 | (This measure has not been amended since it was passed by the House on September 27, 2008. The summary of that version is repeated here.)Inmate Tax Fraud Prevention Act of 2008 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose to the head of the Federal Bureau of Prisons tax return information of prisoners whom the Secretary has determined may have filed or facilitated the filing of a false tax return. Prohibits the head of the Federal Bureau of Prisons from disclosing any prisoner tax return information to any person other than an officer or employee of such Bureau. Restricts the use of such tax return information to preventing the filing of false and fraudulent tax returns. Terminates such disclosure authority after December 31, 2011. Imposes recordkeeping and reporting requirements on the Bureau with respect to disclosures of prisoner tax return information. Requires the Secretary to submit an annual report to Congress on the filing of false and fraudulent tax returns by federal and state prisoners and to make such reports available to the public.Requires the Treasury Inspector General for Tax Administration to submit a written report to Congress by December 31, 2010, on the implementation of the authority to disclose prisoner tax return information.Amends the federal judicial code with respect to certain widows and widowers whose judicial survivors' annuities are terminated on account of remarriage before age 55. Requires restoration of such benefits, at the same rate, upon the dissolution of the remarriage by death, divorce, or annulment, if specified requirements are met. | 2023-11-13T20:13:33Z | |
| 110-hr-7083 | 110 | hr | 7083 | Charity Enhancement Act of 2008 | Taxation | 2008-09-25 | 2008-09-29 | Received in the Senate. | House | Rep. Lewis, John [D-GA-5] | GA | D | L000287 | 5 | (This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)Charity Enhancement Act of 2008 - Amends the Internal Revenue Code to modify rules and definitions relating to the excise tax on distributions from donor advised funds (charitable funds in which a donor has, or reasonably expects to have, advisory privileges with respect to the distribution or investment of amounts held in such funds by reason of his or her status as a donor). Excludes from the definition of "donor advised fund" charitable funds that receive contributions or are advised solely by one or more public charities or governmental entities. Exempts certain scholarship distributions from the tax on distributions from donor advised funds.Repeals the requirement of a written acknowledgment by a supporting organization (a charitable organization that maintains one or more donor advised funds) that it has exclusive legal control over assets contributed to it. Exempts certain compensation and benefits paid to substantial contributors by supporting organizations from treatment as excess benefits.Exempts certain supporting organizations established before January 1, 1970, from applicable holdings and payout requirements.Treats contributions to tax-exempt organizations by Indian tribal governments in the same manner as contributions by states for purposes of determining the classification of an organization as a public charity or private foundation. Requires certain tax-exempt organizations that file at least five tax returns annually with the Internal Revenue Service (IRS) to use electronic filing.Extends the bad check penalty to payments of tax by commercially acceptable means (e.g., electronic payments). | 2022-02-03T05:14:30Z | |
| 110-hr-7095 | 110 | hr | 7095 | Comprehensive Long-Term Care Support Act of 2008 | Taxation | 2008-09-25 | 2008-09-25 | Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, 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. Herseth Sandlin, Stephanie [D-SD-At Large] | SD | D | H001037 | 1 | Comprehensive Long-Term Care Support Act of 2008 - 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 2009, 75 percent in 2010, and 100 percent in 2011 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 2013 or thereafter, beginning with $1,000 in 2009, $1,500 in 2010, $2,000 in 2011, and $2,500 in 2012. Reduces the amount of the credit for taxpayers with adjusted gross incomes over $75,000 ($150,000 for joint returns), adjusted for inflation after 2009. Increases funding for the the National Family Caregiver Support Program and the Native American Caregiver Support Program. | 2021-06-07T20:06:56Z | |
| 110-hr-7096 | 110 | hr | 7096 | Tax Incentives for Growth, Expansion and Revitalization Act of 2008 | Taxation | 2008-09-25 | 2008-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Higgins, Brian [D-NY-27] | NY | D | H001038 | 0 | Tax Incentives for Growth, Expansion and Revitalization Act of 2008 - Amends the Internal Revenue Code to allow employers in a high-job loss area a tax deduction for 50% of the income attributable to trade or business activities conducted in such area. Designates an area as a high-job loss area based upon standards relating to employment, annual payroll, and business establishments. Makes such tax deduction applicable to taxable years beginning after December 31, 2008, and before January 1, 2014. | 2018-11-08T23:37:58Z | |
| 110-hr-7097 | 110 | hr | 7097 | Biogas Production Incentive Act of 2008 | Taxation | 2008-09-25 | 2008-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Higgins, Brian [D-NY-27] | NY | D | H001038 | 2 | Biogas Production Incentive Act of 2008 - Amends the Internal Revenue Code to allow a business tax credit for the production and sale of biogas. Defines "biogas" as a gas that is derived by processing qualified energy feedstock (i.e., manure of agricultural livestock and other organic agricultural or food industry byproduct waste material) in an anaerobic digester and that contains at least 60% methane and carbon dioxide and trace gases. Provides an increased credit for biogas produced from qualified cellulosic energy feedstock. | 2018-11-08T23:37:58Z | |
| 110-hr-7098 | 110 | hr | 7098 | To amend the Internal Revenue Code of 1986 to exclude from gross income discharges of student loans the repayment of which is income contingent or income based. | Taxation | 2008-09-25 | 2008-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Levin, Sander M. [D-MI-12] | MI | D | L000263 | 2 | Amends the Internal Revenue Code to exclude from gross income discharges of student loan indebtedness based on repayments which are income contingent or income based. | 2018-11-08T23:38:00Z | |
| 110-hr-7100 | 110 | hr | 7100 | DTV Coupon Assistance Act of 2008 | Taxation | 2008-09-25 | 2008-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. McCotter, Thaddeus G. [R-MI-11] | MI | R | M001147 | 0 | DTV Coupon Assistance Act of 2008 - Allows individual taxpayers a refundable tax credit for $40 for each of their expired digital-to-analog converter box coupons, up to a maximum of $80. | 2018-11-08T23:37:59Z | |
| 110-hr-7103 | 110 | hr | 7103 | Small Business Efficiency Act of 2008 | Taxation | 2008-09-25 | 2008-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Pomeroy, Earl [D-ND-At Large] | ND | D | P000422 | 1 | Small Business Efficiency Act of 2008- Amends the Internal Revenue Code to treat professional employer organizations (PEOs), certified by the Internal Revenue Service (IRS), as employers for employment tax purposes (thus allowing such PEOs to pay wages and collect and remit payroll taxes on behalf of an employer). Sets forth IRS certification requirements for PEOs, including financial review and reporting requirements. Requires a PEO to post a bond (the greater of $50,000 or 5% of the organization's tax liability for the preceding calendar year not to exceed $1,000,000) to guarantee payment of employment taxes. | 2018-11-08T23:37:59Z | |
| 110-hr-7035 | 110 | hr | 7035 | Improving Dependent Care Tax Assistance Act of 2008 | Taxation | 2008-09-24 | 2008-09-24 | Referred to the House Committee on Ways and Means. | House | Rep. Shea-Porter, Carol [D-NH-1] | NH | D | S001170 | 6 | Improving Dependent Care Tax Assistance Act of 2008 - Amends the Internal Revenue Code to increase to $7,500 the employee tax exclusion for employer-provided dependent care assistance. | 2018-11-08T23:37:48Z | |
| 110-hr-7036 | 110 | hr | 7036 | Elder Care Tax Credit Act of 2008 | Taxation | 2008-09-24 | 2008-09-24 | Referred to the House Committee on Ways and Means. | House | Rep. Boyda, Nancy E. [D-KS-2] | KS | D | B001258 | 7 | Elder Care Tax Credit Act of 2008 - Amends the Internal Revenue Code to allow the tax credit for dependent care expenses for parents (or ancestors of such parents) of the taxpayer who are physically or mentally incapable of self-care, regardless of whether such a parent has the same principal place of abode as the taxpayer for more than one-half of the taxable year. | 2021-04-20T15:27:10Z | |
| 110-hr-7043 | 110 | hr | 7043 | To amend the Internal Revenue Code of 1986 to provide for expensing of installing underground electric lines within the Hurricane Gustav disaster area, and for other purposes. | Taxation | 2008-09-24 | 2008-09-24 | Referred to the Subcommittee on Energy and Air Quality. | House | Rep. Cazayoux, Donald J., Jr. [D-LA-6] | LA | D | C001073 | 0 | Amends the Internal Revenue Code to allow a taxpayer election to expense the cost of installing underground public utility property in the Hurricane Gustav disaster area. Terminates such expensing allowance after December 31, 2009.Directs the Comptroller General to study and report to Congress on the electric grid failures in Louisiana following Hurricane Gustav. | 2021-06-07T20:06:48Z | |
| 110-hr-7044 | 110 | hr | 7044 | To amend the Internal Revenue Code of 1986 to allow a temporary dividends received deduction for taxable years beginning in 2008 or 2009. | Taxation | 2008-09-24 | 2008-09-24 | Referred to the House Committee on Ways and Means. | House | Rep. English, Phil [R-PA-3] | PA | R | E000187 | 1 | Amends Internal Revenue Code provisions relating to the tax deduction for dividends received by a U.S. corporation from a controlled foreign corporation to: (1) extend the applicability of such provisions to taxable years beginning after FY2007; and (2) reduce such deduction for corporations that do not maintain certain employment levels. | 2018-11-08T23:37:49Z | |
| 110-hr-7055 | 110 | hr | 7055 | Evacuees Tax Relief Act of 2008 | Taxation | 2008-09-24 | 2008-09-25 | Sponsor introductory remarks on measure. (CR E1929) | House | Rep. Paul, Ron [R-TX-14] | TX | R | P000583 | 0 | Evacuees Tax Relief Act of 2008 - Amends the Internal Revenue Code to allow individual taxpayers to elect either a tax credit or tax deduction for up to $5,000 of their voluntary or mandatory evacuation expenses due to a disaster. | 2018-11-08T23:37:48Z | |
| 110-s-3557 | 110 | s | 3557 | ASPIRE Act of 2008 | Taxation | 2008-09-24 | 2008-09-24 | Read twice and referred to the Committee on Finance. | Senate | Sen. Schumer, Charles E. [D-NY] | NY | D | S000148 | 0 | America Saving for Personal Investment, Retirement, and Education Act of 2008 or the ASPIRE Act of 2008 - Establishes a KIDS Account Fund in the Treasury. Establishes within the Fund a Kids Investment and Development Savings Account (KIDS Account). Makes eligible to contribute to such account, and to receive a matching federal contribution, any U.S. citizen born after December 31, 2007, and under 18 years of age, whose modified adjusted gross income is below the applicable national median adjusted gross income amount. Creates 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. States that, for purposes of the Internal Revenue Code, each KIDS Account shall be treated in the same manner as a Roth IRA. Applies Roth IRA requirements separately to KIDS accounts. Provides for: (1) distributions for higher education expenses; and (2) privately managed KIDS accounts. Subjects the Board to the same 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. | 2019-11-15T21:59:20Z | |
| 110-s-3561 | 110 | s | 3561 | HEATR Act of 2008 | Taxation | 2008-09-24 | 2008-09-24 | Read twice and referred to the Committee on Finance. | Senate | Sen. Clinton, Hillary Rodham [D-NY] | NY | D | C001041 | 0 | Home Energy Affordability Tax Relief Act of 2008 or the HEATR Act of 2008 - Amends the Internal Revenue Code to allow individual taxpayers an income-based refundable tax credit for residential energy costs. Limits such credit to the lesser of 33% of such costs or $500.Eliminates for major integrated oil companies: (1) the tax deduction for intangible drilling and development costs in taxable years in which the average price of crude oil is greater than $34.71 per barrel and the average price of natural gas is greater that $4.34 per 1,000 cubic feet; and (2) the tax credit for enhanced oil recovery costs in taxable years in which the average price of crude oil is greater than $34.71 per barrel. Denies such oil companies and certain producers or refiners of crude oil a foreign tax credit for payments to certain foreign countries or U.S. possessions from which they receive a specified economic benefit as a dual capacity taxpayer. | 2019-11-15T21:59:20Z | |
| 110-hr-7005 | 110 | hr | 7005 | Alternative Minimum Tax Relief Act of 2008 | Taxation | 2008-09-23 | 2008-12-11 | Motion by Senator Reid to reconsider the vote by which cloture on the motion to proceed to the measure (Record Vote No. 215] was not invoked entered in Senate. (consideration: CR S10931) | House | Rep. Rangel, Charles B. [D-NY-15] | NY | D | R000053 | 15 | (This measure has not been amended since it was introduced. The summary of that version is repeated here.)Alternative Minimum Tax Relief Act of 2008 - Amends the Internal Revenue Code to extend through 2008 for individual taxpayers: (1) the offset of nonrefundable personal tax credits against regular and alternative minimum tax (AMT) liability; and (2) the increased alternative minimum tax (AMT) exemption amounts.Increases the alternative minimum tax (AMT) refundable credit amount for individuals who have long-term unused minimum tax credits from prior taxable years. Abates any underpayment of tax attributable to the application of special AMT rules for the treatment of incentive stock options. | 2022-02-03T05:16:18Z | |
| 110-hr-7006 | 110 | hr | 7006 | Disaster Tax Relief Act of 2008 | Taxation | 2008-09-23 | 2008-12-09 | Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 1129. | House | Rep. Rangel, Charles B. [D-NY-15] | NY | D | R000053 | 12 | (This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.)Disaster Tax Relief Act of 2008 - Amends the Internal Revenue Code to provide tax relief in federally declared disaster areas.(Sec. 2) Waives the 10% adjusted gross income limitation on personal casualty losses for losses sustained from a federally declared disaster occurring after December 31, 2007, and before January 1, 2012. Defines "federally declared disaster" as any disaster determined by the President to warrant federal assistance under the Robert T. Stafford Relief and Emergency Assistance Act. Increases the standard tax deduction by a taxpayer's net disaster loss (i.e., personal casualty losses in a disaster area over personal casualty gains). Increases the threshold for deductible casualty losses from $100 to $500 for taxable years beginning after December 31, 2008, and before January 1, 2012. (Sec. 3) Allows the expensing of business-related costs incurred due to a federally declared disaster for: (1) the abatement or control of hazardous substances; (2) removal of debris or demolition of damaged structures; or (3) repair of damaged property.(Sec. 4) Provides for a five-year carryback period for net operating losses attributable to a federally declared disaster. Allows such losses as a deduction in computing alternative minimum taxable income.(Sec. 5) Waives certain restrictions on mortgage revenue bond financing for principal residences destroyed due to a federally declared disaster occurring between January 1, 2008, and December 31, 2011.(Sec. 6) Increases, until December 31, 2011, the standard mileage rate used to compute the tax deduction for the use of a passenger automobile for charitable purposes to the same rate used for deducting travel expenses related to medical care (currently, 27 cents per mile). (Sec. 7) Authorizes additional allocations to states (up to $190 million) of the low-income housing tax credit for federally declared disasters occurring betw… | 2022-02-03T05:16:18Z | |
| 110-hr-7009 | 110 | hr | 7009 | Family Work Flexibility Act of 2008 | Taxation | 2008-09-23 | 2008-09-23 | Referred to the House Committee on Ways and Means. | House | Rep. Bean, Melissa L. [D-IL-8] | IL | D | B001253 | 5 | Family Work Flexibility Act of 2008 - Amends the Internal Revenue Code to allow employers a business tax credit for the cost of teleworking equipment used by employees to telework and for expenses to maintain such equipment. Limits the dollar amount of such credit to the lesser of $500 for each teleworking employee or $50,000. | 2018-11-08T23:38:02Z | |
| 110-hr-7010 | 110 | hr | 7010 | Health Insurance Stability Act of 2008 | Taxation | 2008-09-23 | 2008-09-23 | Referred to the House Committee on Ways and Means. | House | Rep. Bean, Melissa L. [D-IL-8] | IL | D | B001253 | 7 | Health Insurance Stability Act of 2008 - Amends the Internal Revenue Code to allow individual taxpayers a refundable tax credit for amounts paid to continue health care coverage for the taxpayer, the taxpayer's spouse, and dependents under the applicable continuation provisions of the Consolidated Omnibus Budget Reconciliation Act (COBRA). Limits the amount of such credit and disqualifies taxpayers who, in any month, have employer-provided coverage, are covered under Medicare, Medicaid, or the State Children's Health Insurance Program (SCHIP) of the Social Security Act, or are imprisoned. Denies such credit to individuals who are not U.S. citizens or permanent residents or who are dependents of a taxpayer. Directs the Secretary of the Treasury to establish a program for advancing payments of credit amounts to health insurance providers of the taxpayer. | 2018-11-08T23:38:02Z | |
| 110-hr-7019 | 110 | hr | 7019 | Middle Class College Tuition Tax Credit Expansion Act of 2008 | Taxation | 2008-09-23 | 2008-09-23 | Referred to the House Committee on Ways and Means. | House | Rep. Israel, Steve [D-NY-2] | NY | D | I000057 | 6 | Middle Class College Tuition Tax Credit Expansion Act of 2008 - Amends the Internal Revenue Code to replace the Hope Scholarship and Lifetime Learning tax credits with a tax credit for 50% of qualified tuition and related expenses (including required books), up to $10,000, for attendance at an institution of higher education. | 2018-11-08T23:38:03Z | |
| 110-hr-7021 | 110 | hr | 7021 | Wrongful Convictions Tax Relief Act of 2008 | Taxation | 2008-09-23 | 2008-09-23 | Referred to the House Committee on Ways and Means. | House | Rep. Larson, John B. [D-CT-1] | CT | D | L000557 | 5 | Wrongful Convictions Tax Relief Act of 2008 - Amends the Internal Revenue Code to allow wrongfully incarcerated individuals: (1) an exclusion from gross income for compensation received relating to their incarceration and for the first $50,000 of annual income received by such an individual after December 31, 2007; and (2) a refundable tax credit for 50% of payroll taxes on employment and self-employment income, up to $50,000 of such income. Limits the duration of such tax benefits to the lesser of 15 years or the number of years such an individual was incarcerated.Defines "wrongfully incarcerated individual" as an individual who was convicted of a criminal offense and was then pardoned or found not guilty of such offense because of innocence after serving all or a portion of a prison term. Disqualifies individuals with prior convictions punishable by more than one year of imprisonment. | 2018-11-08T23:38:02Z | |
| 110-hr-7025 | 110 | hr | 7025 | To amend the Internal Revenue Code of 1986 to reduce the threshold for the allowance of the deduction for medical expenses. | Taxation | 2008-09-23 | 2008-09-23 | Referred to the House Committee on Ways and Means. | House | Rep. Sensenbrenner, F. James, Jr. [R-WI-5] | WI | R | S000244 | 0 | Amends the Internal Revenue Code to reduce from 7.5 to 2.5% the amount of adjusted gross income over which a taxpayer's medical expenses are fully deductible. | 2018-11-08T23:38:03Z | |
| 110-s-3544 | 110 | s | 3544 | Superfund Polluter Pays Act | Taxation | 2008-09-23 | 2008-09-23 | Read twice and referred to the Committee on Finance. | Senate | Sen. Clinton, Hillary Rodham [D-NY] | NY | D | C001041 | 8 | Superfund Polluter Pays Act - Amends the Internal Revenue Code by reinstating until January 1, 2017, the Hazardous Substance Superfund financing rate and the corporate environmental income tax. | 2019-11-15T21:59:22Z | |
| 110-s-3532 | 110 | s | 3532 | Giving Incentives to Volunteers Everywhere Act of 2008 | Taxation | 2008-09-22 | 2008-09-22 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9210) | Senate | Sen. Cardin, Benjamin L. [D-MD] | MD | D | C000141 | 33 | Giving Incentives to Volunteers Everywhere Act of 2008 or the GIVE Act of 2008 - Amends the Internal Revenue Code to: (1) increase the standard mileage rate for use of a passenger automobile for charitable purposes to a rate not less than the rate used for the tax deduction for medical transportation expenses; and (2) exclude from the gross income of charitable volunteers reimbursements paid to them for the use of a passenger automobile for the benefit of a charitable organization. | 2019-11-15T21:59:22Z | |
| 110-s-3535 | 110 | s | 3535 | A bill to amend the Internal Revenue Code of 1986 to index certain assets for purposes of determining gain or loss. | Taxation | 2008-09-22 | 2008-11-18 | Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 1119 under authority of the order of the Senate of 11/17/2008. | Senate | Sen. DeMint, Jim [R-SC] | SC | R | D000595 | 0 | 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. | 2017-12-15T00:40:53Z | |
| 110-hr-6943 | 110 | hr | 6943 | To amend the Internal Revenue Code of 1986 to provide for a credit for algae derived fuels, and for other purposes. | Taxation | 2008-09-18 | 2008-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Bilbray, Brian P. [R-CA-50] | CA | R | B000461 | 5 | Amends the Internal Revenue Code to allow an income and excise tax credit for the production of algae derived fuel and fuel mixtures. Defines "algae derived fuel" as a liquid hydrocarbon product that is derived from the biomass of algal organisms (single- or multi-cellular organisms that are inherently photosynthetic and aquatic). Terminates such credits after 2012. | 2018-11-08T23:38:00Z | |
| 110-hr-6958 | 110 | hr | 6958 | Hurricane Ike Tax Relief Act of 2008 | Taxation | 2008-09-18 | 2008-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Brady, Kevin [R-TX-8] | TX | R | B000755 | 14 | Hurricane Ike Tax Relief Act of 2008 - Amends the Internal Revenue Code to provide tax benefits to individuals affected by Hurricane Ike.Makes specified provisions of the Internal Revenue Code, which currently apply only to residents of the Gulf Opportunity Zone and the Hurricane Katrina disaster area, applicable to the Hurricane Ike recovery area, including: (1) tax-exempt bond financing, the low-income housing tax credit, accelerated depreciation and increased expensing of business assets, an increase in the rehabilitation tax credit, extended carryback of net operating losses, and investment in tax credit bonds; (2) expensing of environmental remediation costs and demolition and cleanup costs; (3) tax incentives for employer-provided housing; (4) tax-free withdrawals from retirement accounts and recontributions for home purchases; (5) employer tax credits for retention of employees; and (6) suspension of limitations on tax deductions for charitable contributions and personal casualty losses. Extends through 2009 the additional tax exemption for housing displaced individuals in the Hurricane Ike recovery area.Extends through 2009 the enhanced tax deduction for charitable contributions of food inventories and of book inventories to public schools. Requires charitable organizations to provide the Secretary of the Treasury with specified information, on an annual basis, relating to their disaster relief activities.Makes the standard mileage rate used to determine the tax deduction for the use of a passenger automobile for charitable purposes equal to the standard mileage rate used for the tax deduction for medical and moving expenses. | 2018-11-08T23:38:01Z | |
| 110-hr-6961 | 110 | hr | 6961 | Healthcare Enhancement for Local Public Servants Act of 2008 | Taxation | 2008-09-18 | 2008-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Crowley, Joseph [D-NY-7] | NY | D | C001038 | 0 | Healthcare Enhancement for Local Public Servants Act of 2008 - Amends the Internal Revenue Code to: (1) extend eligibility for tax-free distributions from governmental employee benefit plans for health and long-term care insurance to any retired state or local public employee (currently, limited to retired public safety officers); (2) provide for a tax deduction of such distributions rather than an exclusion from gross income; (3) allow nonitemizing taxpayers to claim such tax deduction; and (4) allow an annual inflation adjustment to the $3,000 distribution limit beginning after 2009. | 2018-11-08T23:38:00Z | |
| 110-hr-6969 | 110 | hr | 6969 | To amend the Internal Revenue Code of 1986 to disallow the deduction for excess non-taxed reinsurance premiums with respect to United States risks paid to affiliates. | Taxation | 2008-09-18 | 2008-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Neal, Richard E. [D-MA-2] | MA | D | N000015 | 0 | Amends the Internal Revenue Code to deny a tax deduction for excess reinsurance premiums with respect to U.S. risks paid to affiliated insurance companies that are not subject to U.S. taxation. | 2018-11-08T23:38:00Z | |
| 110-hr-6972 | 110 | hr | 6972 | To amend the Internal Revenue Code of 1986 to provide for a standard home office deduction in the case of certain uses of the office. | Taxation | 2008-09-18 | 2008-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Ryan, Tim [D-OH-17] | OH | D | R000577 | 5 | Amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $2,000 or the taxpayer's gross trade or business income derived from the business use of such residence. Provides for an inflation adjustment to such deduction amount beginning after 2008. | 2018-11-08T23:38:01Z | |
| 110-s-3518 | 110 | s | 3518 | Municipal Bond Market Support Act of 2008 | Taxation | 2008-09-18 | 2008-09-18 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9031) | Senate | Sen. Bingaman, Jeff [D-NM] | NM | D | B000468 | 1 | Municipal Bond Market Support Act of 2008 - Amends Internal Revenue Code provisions relating to the small issuer exemption from interest expense allocation rules for financial institutions to: (1) increase from $10 to $30 million the annual limit on small issuers of tax-exempt municipal bonds; (2) allow an inflation adjustment to such increased limit amount after 2009; (3) repeal aggregation rules relating to the determination of small issuer eligibility; (4) allow small issuers an election to treat borrowers separately for purposes of issuance limitations; and (5) allow financial institutions and brokers to hold up to 2% of their assets in tax-exempt securities without affecting their interest expense tax deduction. | 2019-11-15T21:59:21Z | |
| 110-hr-6918 | 110 | hr | 6918 | Evacuees Assistance Act of 2008 | Taxation | 2008-09-17 | 2008-09-17 | Referred to the House Committee on Ways and Means. | House | Rep. Boustany, Charles W., Jr. [R-LA-7] | LA | R | B001255 | 1 | Evacuees Assistance Act of 2008 - Amends the Internal Revenue Code to allow individual taxpayers a tax credit, up to $2,000, for uncompensated travel expenses (including meals and lodging) incurred due to a mandatory evacuation of a disaster area. | 2018-11-08T23:37:58Z | |
| 110-s-3506 | 110 | s | 3506 | A bill to amend the Internal Revenue Code of 1986 to increase the credit for purchase of vehicles fueled by natural gas or liquefied natural gas and to amend the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users to reauthorize the Clean School Bus Program of the Environmental Protection Agency. | Taxation | 2008-09-17 | 2008-09-17 | Read twice and referred to the Committee on Finance. | Senate | Sen. Obama, Barack [D-IL] | IL | D | O000167 | 0 | Amends the Internal Revenue Code to: (1) increase the percentage rate of the tax credit for the purchase of alternative fuel motor vehicles fueled by natural gas or liquefied natural gas; and (2) extend through 2017 the tax credit for new qualified alternative fuel vehicles. Amends the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users to: (1) increase the percentages for grant funding to replace school buses under the clean school bus program; and (2) increase and extend funding for such program for FY2010-FY2015.Requires the Administrator of the General Services Administration (GSA) to study and report to Congress on increasing the number of natural gas vehicles in the federal fleet. | 2019-11-15T21:59:21Z | |
| 110-hr-6914 | 110 | hr | 6914 | Renewable Energy Tax Extenders Act | Taxation | 2008-09-16 | 2008-09-16 | Referred to the House Committee on Ways and Means. | House | Rep. Holt, Rush [D-NJ-12] | NJ | D | H001032 | 0 | Renewable Energy Tax Extenders Act - Amends the Internal Revenue Code to extend through 2018 the tax credit for producing electricity from certain renewable resources (e.g., wind, biomass, solar energy, small irrigation power, landfill gas, trash combustion, and hydropower facilities). Includes marine and hydrokinetic renewable energy as a renewable resource for purposes of such credit. Extends through 2018: (1) the energy tax credit for solar energy, fuel cell, and microturbine property; and (2) the tax credit for residential energy efficient property expenditures. Allows a 30% residential energy efficiency tax credit for the installation of geothermal heat pump systems.Extends through 2018 the alternative motor vehicle tax credit. Eliminates the limitation on the number of new qualified hybrid and advanced lean-burn technology vehicles eligible for such credit. | 2019-01-31T03:04:43Z | |
| 110-hr-6915 | 110 | hr | 6915 | Energy Efficient Vehicles Act | Taxation | 2008-09-16 | 2008-09-16 | Referred to the House Committee on Ways and Means. | House | Rep. Holt, Rush [D-NJ-12] | NJ | D | H001032 | 0 | Energy Efficient Vehicles Act - Amends the Internal Revenue Code to extend through 2018 the tax credit for alternative motor vehicles. Repeals the limitation on the number of new qualified hybrid and advanced lean-burn technology vehicles eligible for such credit. | 2018-11-08T23:34:11Z | |
| 110-hr-6896 | 110 | hr | 6896 | Timber Revitalization and Economic Enhancement Act II of 2008 | Taxation | 2008-09-15 | 2008-09-15 | Referred to the House Committee on Ways and Means. | House | Rep. Davis, Artur [D-AL-7] | AL | D | D000602 | 39 | Timber Revitalization and Economic Enhancement Act II of 2008 - Amends the Internal Revenue Code to make permanent: (1) the reduction in the rate of tax on the net timber gain of corporations; and (2) rules for the treatment of timber real estate investment trust (REIT) gains, mineral royalty income, and prohibited transactions. | 2018-11-08T23:34:08Z | |
| 110-s-3488 | 110 | s | 3488 | Incentive to Serve Tax Act | Taxation | 2008-09-15 | 2008-09-15 | Read twice and referred to the Committee on Finance. | Senate | Sen. Hatch, Orrin G. [R-UT] | UT | R | H000338 | 1 | Incentive to Serve Tax Act - Amends the Internal Revenue Code to allow employers a business tax credit for 25% of wages paid to employees while such employees are performing certain services (e.g., services advancing the improvement of education, health care access, energy conservation, economic opportunities for economically disadvantaged individuals, and disaster preparedness and response) for charitable organizations and community agencies. Limits the amount of wages eligible for such credit to $100,000 per employee. | 2019-11-15T21:57:53Z | |
| 110-hr-6876 | 110 | hr | 6876 | Cleaner Trucks for America Act of 2008 | Taxation | 2008-09-11 | 2008-09-11 | Referred to the House Committee on Ways and Means. | House | Rep. Kagen, Steve [D-WI-8] | WI | D | K000365 | 0 | Cleaner Trucks for America Act of 2008 - Amends the Internal Revenue Code to increase the tax credit amount for new qualified fuel cell motor vehicles with gross vehicle weight ratings of more than 26,000 pounds from $40,000 to $80,000. | 2018-11-08T23:34:07Z | |
| 110-hr-6880 | 110 | hr | 6880 | To amend the Internal Revenue Code of 1986 to allow an individual a credit against income tax for uncompensated losses from damage to such individual's principal residence by reason of Hurricane Gustav to the extent such losses are uncompensated by reason of the deductible on the individual's homeowner's insurance. | Taxation | 2008-09-11 | 2008-09-11 | Referred to the House Committee on Ways and Means. | House | Rep. Cazayoux, Donald J., Jr. [D-LA-6] | LA | D | C001073 | 0 | Amends the Internal Revenue Code to allow individual taxpayers a tax credit for uncompensated personal casualty losses to their principal residences (or to contents in such residences) as a result of Hurricane Gustav in 2008. | 2018-11-08T23:34:08Z | |
| 110-s-3481 | 110 | s | 3481 | A bill to amend the Internal Revenue Code of 1986 to provide a temporary increase in the new qualified hybrid motor vehicle credit for school buses. | Taxation | 2008-09-11 | 2008-09-11 | 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 increase the dollar amount of the tax credit for new qualified hybrid motor vehicles that are school buses for vehicles placed in service during periods prior to January 1, 2013. | 2019-11-15T21:57:53Z | |
| 110-hr-6854 | 110 | hr | 6854 | Fair Deal for Volunteers Act of 2008 | Taxation | 2008-09-10 | 2008-09-10 | Referred to the House Committee on Ways and Means. | House | Rep. Lewis, John [D-GA-5] | GA | D | L000287 | 2 | Fair Deal for Volunteers Act of 2008 - Amends the Internal Revenue Code to: (1) increase the standard mileage rate for use of a passenger automobile for charitable purposes to a rate not less than the rate used for the tax deduction for medical expenses; and (2) exclude from the gross income of charitable volunteers reimbursements paid to them for the use of a passenger automobile for the benefit of a charitable organization. | 2018-11-08T23:34:06Z | |
| 110-hr-6844 | 110 | hr | 6844 | Suspension of Federal Income Tax on Unemployment Benefits Act of 2008 | Taxation | 2008-09-09 | 2008-09-09 | Referred to the House Committee on Ways and Means. | House | Rep. McHugh, John M. [R-NY-23] | NY | R | M000472 | 6 | Suspension of Federal Income Tax on Unemployment Benefits Act of 2008 - Amends the Internal Revenue Code to suspend, for taxable years beginning after December 31, 2007, and before January 1, 2010, the taxation of unemployment compensation. | 2018-11-08T23:34:06Z | |
| 110-hr-6835 | 110 | hr | 6835 | GIVE Act of 2008 | Taxation | 2008-09-08 | 2008-09-08 | Referred to the House Committee on Ways and Means. | House | Rep. Hall, John J. [D-NY-19] | NY | D | H001039 | 4 | Giving Incentives to Volunteers Everywhere Act of 2008 or the GIVE Act of 2008 - Amends the Internal Revenue Code to: (1) increase the standard mileage rate for use of a passenger automobile for charitable purposes to 70% of the current rate for business usage; and (2) exclude from the gross income of charitable volunteers reimbursements paid to them for the use of a passenger automobile for the benefit of a charitable organization. | 2018-11-08T23:34:05Z | |
| 110-hr-6773 | 110 | hr | 6773 | To amend the Internal Revenue Code of 1986 to provide a tax credit to consumers based on fuel economy. | Taxation | 2008-08-01 | 2008-08-01 | Referred to the House Committee on Ways and Means. | House | Rep. Childers, Travis [D-MS-1] | MS | D | C001074 | 0 | Amends the Internal Revenue Code to allow an individual taxpayer who operates a passenger automobile or light truck a tax credit based upon the average fuel economy of such vehicle. Terminates the tax credit for alternative motor vehicles. | 2018-11-08T23:34:15Z | |
| 110-hr-6784 | 110 | hr | 6784 | Home Heating Oil Assistance Act of 2008 | Taxation | 2008-08-01 | 2008-08-01 | Referred to the House Committee on Ways and Means. | House | Rep. Shays, Christopher [R-CT-4] | CT | R | S001144 | 0 | Home Heating Oil Assistance Act of 2008 - Amends the Internal Revenue Code to allow an individual taxpayer an income-based refundable tax credit for the lesser of 33% of such taxpayer's residential energy costs for a taxable year, or $500. Defines "residential energy costs" as amounts paid: (1) to any utility for electricity or natural gas used in the taxpayer's principal residence during the heating season (October through March); and (2) for any qualified fuel (e.g., propane, heating oil, kerosene, wood, and wood pellets) used as the primary fuel for heating the taxpayer's principal residence. | 2019-01-31T03:04:43Z | |
| 110-hr-6799 | 110 | hr | 6799 | Worker Savings Account Act of 2008 | Taxation | 2008-08-01 | 2008-08-01 | Referred to the House Committee on Ways and Means. | House | Rep. McHugh, John M. [R-NY-23] | NY | R | M000472 | 1 | Worker Savings Account Act of 2008 - Amends the Internal Revenue Code to: (1) establish worker savings accounts to make payments to workers during periods of unemployment; (2) treat such accounts in the same manner as individual retirement accounts (IRAs) for tax purposes; (3) allow employer matching contributions to such accounts; (4) make a portion of the tax credit for contributions to retirement accounts (saver's credit) refundable; and (5) require increases in the saver's credit to be paid into a worker savings account.Provides that no provision of this Act shall be construed to diminish an employer's obligation to pay federal and state unemployment taxes or to reduce the amount of unemployment compensation to which a worker may be entitled. | 2018-11-08T23:34:15Z | |
| 110-hr-6804 | 110 | hr | 6804 | Families and Small Business Energy Tax Relief Act of 2008 | Taxation | 2008-08-01 | 2008-08-01 | Referred to the Subcommittee on Energy and Air Quality. | House | Rep. Courtney, Joe [D-CT-2] | CT | D | C001069 | 1 | Families and Small Business Energy Tax Relief Act of 2008 - Amends the Internal Revenue Code to allow an individual taxpayer an income-based refundable tax credit for the lesser of 50% of such taxpayer's residential energy costs for a taxable year or $750 ($1,500 for married taxpayers filing jointly). Defines "residential energy costs" as amounts paid in 2008 or 2009: (1) to any utility for natural gas used in the taxpayer's principal residence during the heating season (September through March); and (2) for heating oil or propane.Allows a certain small farming or commercial fishing businesses (gross receipts of not more than $20 million) a tax credit for up to 15% of amounts paid in 2008 or 2009 for gasoline, diesel fuel, heating oil, propane, and natural gas.Increases and makes permanent the tax credit for nonbusiness energy property expenditures.Amends the Low-Income Home Energy Assistance Act of 1981 to authorize additional appropriations for outreach activities to inform eligible households of available energy-related assistance and for residential weatherization and repair activities for low-income households. | 2021-06-07T20:06:08Z | |
| 110-hr-6805 | 110 | hr | 6805 | Biofuels Pipeline Act of 2008 | Taxation | 2008-08-01 | 2008-08-01 | Referred to the House Committee on Ways and Means. | House | Rep. Donnelly, Joe [D-IN-2] | IN | D | D000607 | 3 | Biofuels Pipeline Act of 2008 - Amends the Internal Revenue Code to modify the definition of qualifying income for publicly traded partnerships to include income and gains from the transportation, storage, or marketing of any fuel which meets certain registration requirements for fuels and fuel additives established by the Environmental Protection Agency (EPA) under the Clean Air Act. | 2018-11-08T23:34:15Z | |
| 110-hr-6807 | 110 | hr | 6807 | To amend the Internal Revenue Code of 1986 to provide a credit for the purchase of new neighborhood electric vehicles. | Taxation | 2008-08-01 | 2008-08-01 | Referred to the House Committee on Ways and Means. | House | Rep. Hall, John J. [D-NY-19] | NY | D | H001039 | 0 | Amends the Internal Revenue Code to allow a tax credit for the purchase of a new neighborhood electric vehicle. Limits the amount of such credit to the lesser of $1,000 or the amount paid for such vehicle. Defines "new neighborhood electric vehicle" as a U.S. manufactured vehicle which: (1) draws propulsion energy solely from onboard sources of a rechargeable energy storage system; (2) is classified by the National Highway Traffic Safety Administration (NHTSA) as a low-speed vehicle; (3) has four wheels; (4) has a top attainable speed in one mile of more than 20 mph and not more than 35 mph on a paved level surface; and (5) has a gross vehicle weight rating of less than 2,500 pounds. Terminates such credit after 2013. | 2018-11-08T23:34:15Z | |
| 110-hr-6810 | 110 | hr | 6810 | To amend the Internal Revenue Code of 1986 to allow a credit to employers for reimbursing the expenses of employees who provide carpooling. | Taxation | 2008-08-01 | 2008-08-01 | Referred to the House Committee on Ways and Means. | House | Rep. Hodes, Paul W. [D-NH-2] | NH | D | H001043 | 0 | Amends the Internal Revenue Code to allow employers a tax credit for 50% of the first $250 paid to any employee as reimbursement for carpooling expenses. | 2018-11-08T23:34:18Z | |
| 110-hr-6811 | 110 | hr | 6811 | Duncan Plaza Homeless Disaster Relief Act of 2008 | Taxation | 2008-08-01 | 2008-08-01 | Referred to the House Committee on Ways and Means. | House | Rep. Jefferson, William J. [D-LA-2] | LA | D | J000070 | 0 | Duncan Plaza Homeless Disaster Relief Act of 2008 - Amends the Internal Revenue Code to allow an enhanced low-income housing tax credit for low-income housing projects providing temporary living accommodations for homeless individuals located in areas determined by the President to warrant individual or individual and public assistance due to a disaster declaration. | 2018-11-08T23:34:16Z |
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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
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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);