legislation

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

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1,230 rows where congress = 111 and policy_area = "Taxation" sorted by introduced_date descending

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  • Taxation · 1,230 ✖

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  • 111 · 1,230 ✖
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
111-s-4056 111 s 4056 A bill to amend the Internal Revenue Code of 1986 to permit the disclosure of certain tax return information for the purposes of missing or exploited children investigations. Taxation 2010-12-22 2010-12-22 Read twice and referred to the Committee on Finance. Senate Sen. Casey, Robert P., Jr. [D-PA] PA D C001070 0 Amends the Internal Revenue Code to permit the disclosure of tax return information to officers and employees of federal, state, and local law enforcement agencies who are involved in investigations of missing and exploited child cases. 2023-01-11T13:21:06Z  
111-hr-6538 111 hr 6538 Permanent Tax Relief Act of 2010 Taxation 2010-12-16 2010-12-16 Referred to the House Committee on Ways and Means. House Rep. Mack, Connie [R-FL-14] FL R M001155 0 Permanent Tax Relief Act of 2010 - Makes permanent: (1) the Economic Growth and Tax Relief Reconciliation Act of 2001; and (2) provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 that reduce income tax rates on dividend and capital gains income. Amends the Internal Revenue Code to: (1) provide for annual increases, between 2010 and 2020, in the amount of the alternative minimum tax (AMT) exemption amount for single and married taxpayers; and (2) allow a permanent offset against the AMT for certain nonrefundable tax credits. 2023-01-11T13:21:12Z  
111-hconres-334 111 hconres 334 Expressing the sense of the Congress that the current Federal income tax deduction for interest paid on debt secured by a first or second home should not be further restricted. Taxation 2010-12-15 2010-12-15 Referred to the House Committee on Ways and Means. House Rep. Miller, Gary G. [R-CA-42] CA R M001139 0 Expresses the sense of Congress that the current federal income tax deduction for mortgage interest paid on a first or second home should not be further restricted. 2023-01-11T13:21:15Z  
111-hr-6522 111 hr 6522 End Tax Uncertainty Act of 2010 Taxation 2010-12-15 2010-12-15 Referred to the House Committee on Ways and Means. House Rep. Bachmann, Michele [R-MN-6] MN R B001256 9 End Tax Uncertainty Act of 2010 - Makes permanent: (1) the Economic Growth and Tax Relief Reconciliation Act of 2001; (2) provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 that reduce income tax rates on dividend and capital gains income; and (3) the repeal, after December 31, 2010, of the estate, gift, and generation-skipping transfer tax. Amends the Internal Revenue Code to: (1) provide for annual increases, between 2010 and 2020, in the amount of the alternative minimum tax (AMT) exemption amount for single and married taxpayers; (2) allow a permanent offset against the AMT for certain nonrefundable tax credits; and (3) reduce to 25% the maximum income tax rate for corporations, including personal service corporations. 2023-01-11T13:21:12Z  
111-hr-6515 111 hr 6515 American Microturbine Manufacturing and Clean Energy Deployment Act of 2010 Taxation 2010-12-09 2010-12-09 Referred to the House Committee on Ways and Means. House Rep. Sánchez, Linda T. [D-CA-39] CA D S001156 0 American Microturbine Manufacturing and Clean Energy Deployment Act of 2010 - Amends the Internal Revenue Code to: (1)  allow a 30% energy tax credit for qualified microturbine property; (2) revise the definition of "qualified microturbine property" to increase the maximum nameplate capacity of such property to 5,000 kilowatts; and (3) eliminate the limitation on such credit based upon kilowatt capacity. 2023-01-11T13:21:13Z  
111-s-4018 111 s 4018 Life Sciences Jobs and Investment Act of 2010 Taxation 2010-12-09 2010-12-09 Read twice and referred to the Committee on Finance. Senate Sen. Casey, Robert P., Jr. [D-PA] PA D C001070 0 Life Sciences Jobs and Investment Act of 2010 - Amends the Internal Revenue Code to allow: (1) an increased research tax credit for qualified initial life sciences research expenses; and (2) certain corporations a tax deduction for dividends received which are reinvested in the United States to hire scientists and researchers engaged in life science research, fund life science research at research consortia, eligible small businesses, universities, and federal laboratories, or build or lease new facilities to be used primarily for qualified life sciences research. Terminates such tax incentives after 2015. Defines "qualified initial life sciences research expenses" as amounts, up to $150 million, attributable to the study of biology, biochemistry, biophysics, bioengineering, microbiology, genetics, or physiology, but excluding sociology or psychology. Directs the Commissioner of Internal Revenue to take necessary steps to ensure full compliance with the provisions of this Act and to report to Congress on the status of such compliance and related enforcement. 2023-01-11T13:21:07Z  
111-hr-6504 111 hr 6504 Homebuyer Tax Credit Renewal Act of 2010 Taxation 2010-12-08 2010-12-08 Referred to the House Committee on Ways and Means. House Rep. Filner, Bob [D-CA-51] CA D F000116 0 Homebuyer Tax Credit Renewal Act of 2010 - Amends the Internal Revenue Code to reinstate the first-time homebuyer tax credit for one year beginning on the enactment date of this Act. 2023-01-11T13:21:13Z  
111-hr-6484 111 hr 6484 Public Employee Pension Transparency Act Taxation 2010-12-02 2010-12-02 Referred to the House Committee on Ways and Means. House Rep. Nunes, Devin [R-CA-21] CA R N000181 6 Public Employee Pension Transparency Act - Amends the Internal Revenue Code to deny tax benefits relating to bonds issed by a state or political subdivision during any period in which such state or political subdivision is noncompliant with specified reporting requirements for state or local government employee pension benefit plans. Requires plan sponsors of a state or local government employee pension benefit plan to file with the Secretary of the Treasury an annual report setting forth: (1) a schedule of the funding status of the plan; (2) a schedule of contributions by the plan sponsor for the plan year; (3) alternative projections for each of the next 20 plan years relating to the amount of annual conotributions, the fair market value of plan assets, current liability, the funding percentage, and other matters specified by the Secretary; (4) a statement of the actuarial assumptions used for the plan year; (5) a statement of the number of plan participants who are retired or separated from service and are either receiving benefits or are entitled to future benefits and those who are active under the plan; (6) a statement of the plan's investment returns; (7) a statement of the degree to which unfunded liabilities are expected to be eliminated; and (8) a statement of the amount of pension obligation bonds outstanding. Directs the Secretary  to develop model reporting statements and create and maintain a public website, with searchable capabilities, for purposes of posting plan information required by this Act. 2023-01-11T13:21:14Z  
111-hr-6488 111 hr 6488 To amend the Internal Revenue Code of 1986 to coordinate the reduction in the American Opportunity Tax Credit with Federal Pell Grants, to the extent such grants are attributable to expenses not eligible for such credit. Taxation 2010-12-02 2010-12-02 Referred to the House Committee on Ways and Means. House Rep. Davis, Danny K. [D-IL-7] IL D D000096 0 Amends the Internal Revenue Code, with respect to the American Opportunity Tax Credit, to provide that any credit amount which is attributable to a federal Pell Grant under the Higher Education Act of 1965 shall be reduced by the  amount of expenses (other than qualified tuition and related expenses) which are taken into account in determining the cost of attendance at an institution of higher education for the academic period for which the credit amount is being determined.  Modifies the definition of "qualified scholarship," for purposes of the tax exclusion for such scholarships, to eliminate the requirement that such scholarships be used for qualified tuition and related expenses and to include a federal Pell Grant as a qualified scholarship. 2023-01-11T13:21:13Z  
111-hr-6491 111 hr 6491 Human Trafficking Fraud Enforcement Act of 2010 Taxation 2010-12-02 2010-12-02 Referred to the House Committee on Ways and Means. House Rep. Maloney, Carolyn B. [D-NY-14] NY D M000087 0 Human Trafficking Fraud Enforcement Act of 2010 - Authorizes appropriations in FY2011 to establish an office within the Internal Revenue Service (IRS) to investigate and prosecute violations of internal revenue laws by persons that appear to be engaged in sex trafficking of children, transportation and coercion of individuals and minors for the purpose of prostitution, racketeering, forced labor and trafficking in slavery, and importation of aliens for prostitution. Makes victims of sex trafficking eligible for whistleblower awards. Amends the Internal Revenue Code to increase criminal penalties and fines for: (1) attempts to evade or defeat tax attributable to human trafficking and commercial sex acts; (2) willful failure to file returns for tax attributable to income derived from human trafficking and commercial sex acts; and (3) fraud and false statements with respect to tax attributable to human trafficking and commercial sex acts. 2023-01-11T13:21:13Z  
111-hr-6467 111 hr 6467 Middle Class Tax Relief Act of 2010 Taxation 2010-12-01 2010-12-01 Referred to House Budget House Rep. Levin, Sander M. [D-MI-12] MI D L000263 0 Middle Class Tax Relief Act of 2010 - Makes the general terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2010 (EGTRRA) (i.e., December 31, 2010) inapplicable to provisions of that Act relating to individual income tax rate reductions, tax benefits related to children and adoption, marriage penalty relief, and education. Repeals the terminating date of the Jobs Growth Tax Relief Reconciliation Act of 2003 that applies to reductions in the tax rate for capital gains and dividend income, subject to the income thresholds set forth by this Act.. Amends the Internal Revenue Code to: (1) establish permanent reductions in income tax rates for individual taxpayers whose adjusted gross income is $200,000 or less ($250,000 for married couples filing joint tax returns); (2) allow a permanent exemption from limitations on itemized tax deductions and personal exemptions for individual taxpayers whose adjusted gross income is $200,000 or less ($250,000 for married couples filing joint tax returns); (3) allow a 15% tax rate on capital gains and dividend income for individual taxpayers whose adjusted gross income is $200,000 or less ($250,000 for married couples filing joint tax returns); (4) allow a permanent increase in the refundable portion of the child tax credit; (5) make permanent the increased earned income tax credit and the modifications to such credit enacted by EGTRRA; (6) make permanent the increased ($125,000) expensing allowance for depreciable business and investment property; and (7) extend through 2011 the increased alternative minimum tax (AMT) exemption amounts and the offset against the AMT for certain nonrefundable personal tax credits. Provides for compliance of the budgetary effects of this Act with the Statutory Pay-As-You-Go Act of 2010. 2023-01-11T13:21:14Z  
111-s-3989 111 s 3989 A bill to amend the Internal Revenue Code of 1986 to allow an offset against income tax refunds to pay for restitution and other State judicial debts that are past-due. Taxation 2010-11-30 2010-11-30 Read twice and referred to the Committee on Finance. Senate Sen. Wyden, Ron [D-OR] OR D W000779 4 Amends the Internal Revenue Code to require the chief justice of the highest court of any state that wishes to collect past-due, legally enforceable state judicial debts to designate a single state entity to communicate judicial debt information to the Secretary of the Treasury. Directs the Secretary, upon receiving notice from such an entity that a named person owes a past-due, legally enforceable state judicial debt, to pay such debt from any tax refund due to such person. Defines "state judicial debt" to include court costs, fees, fines, assessments, restitution to victims of crime, and other monies resulting from a judgment or sentence rendered by any court or tribunal of competent jurisdiction handling criminal or traffic cases in the state. 2023-01-11T13:21:16Z  
111-hr-6455 111 hr 6455 American Opportunity Tax Credit Extension Act of 2010 Taxation 2010-11-29 2010-11-29 Referred to the House Committee on Ways and Means. House Rep. Fattah, Chaka [D-PA-2] PA D F000043 0 American Opportunity Tax Credit Extension Act of 2010 - Amends the Internal Revenue Code, with respect to the Hope Scholarship tax credit, to: (1) make permanent increases in the amount of such tax credit; (2) allow such credit for the first four years of post-secondary education (currently, first two years); (3) include course materials in the definition of qualified tuition and related expenses for purposes of such credit; (4) increase adjusted gross income levels for purposes of determining eligibility for such credit and the lifetime learning tax credit; and (5) allow such credit as an offset against the alternative minimum tax (AMT). 2023-01-11T13:21:18Z  
111-hr-6457 111 hr 6457 To amend the Internal Revenue Code of 1986 to exclude from gross income distributions from individual retirement plans during periods of unemployment in 2009, 2010, and 2011. Taxation 2010-11-29 2010-11-29 Referred to the House Committee on Ways and Means. House Rep. McDermott, Jim [D-WA-7] WA D M000404 0 Excludes from gross income, for income tax purposes, distributions from a tax-exempt retirement plan made after December 31, 2008, and before January 1, 2012, to individuals, including self-employed individuals, who have become unemployed and who have received unemployment compensation for 12 consecutive weeks. Provides that such exclusion shall not apply to any distribution made after the individual has been employed for at least 60 days after the separation from employment. 2023-01-11T13:21:18Z  
111-hr-6458 111 hr 6458 Taxpayer Receipt Act of 2010 Taxation 2010-11-29 2010-11-29 Referred to the House Committee on Ways and Means. House Rep. McDermott, Jim [D-WA-7] WA D M000404 9 Taxpayer Receipt Act of 2010 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide individual taxpayers via U.S. mail by October 15 of each year a tax receipt for income taxes reported for the preceding taxable year. Requires such tax receipt to: (1) state the amount of taxes paid by, and any refund made to, the taxpayer; (2) contain tables listing expenditures in categories of the federal budget and the 10 most costly tax expenditures; (3) contain an annual budget review prepared by the Secretary in consultation with the Congressional Budget Office (CBO); and (4) contain the Internet address of the website of the Department of Treasury providing more detailed tax and spending information. 2023-01-11T13:21:18Z  
111-hr-6428 111 hr 6428 San Bruno Victims Compensation Fairness Act of 2010 Taxation 2010-11-18 2010-11-18 Referred to the House Committee on Ways and Means. House Rep. Speier, Jackie [D-CA-12] CA D S001175 0 San Bruno Victims Compensation Fairness Act of 2010 - Excludes from gross income, for income tax purposes: (1) any compensation provided by Pacific Gas and Electric Company to victims of the natural gas transmission line explosion on September 9, 2010, in San Bruno, California; and (2) any gain from the compulsory or involuntary conversion of property destroyed by the San Bruno natural gas transmission line explosion. 2023-01-11T13:21:19Z  
111-hr-6439 111 hr 6439 Targeted Tax Lien Act of 2010 Taxation 2010-11-18 2010-11-18 Referred to House Financial Services House Rep. Hastings, Alcee L. [D-FL-23] FL D H000324 0 Targeted Tax Lien Act of 2010 - Amends the Internal Revenue Code to require the Secretary of the Treasury to determine, prior to filing a notice of tax lien for unpaid taxes, that: (1) the lien attaches to distrainable property; (2) the benefit to the government of filing such lien outweighs the harm to the taxpayer; and (3) the filing of such lien will not jeopardize the taxpayer's prospective ability to comply with tax laws or an otherwise viable business taxpayer's prospective ability to secure funding to maintain business operations. Amends the Fair Credit Reporting Act to limit the period in which certain released or erroneously filed federal tax liens may be reported on a consumer 's credit report. 2023-01-11T13:21:18Z  
111-s-3975 111 s 3975 Tax Relief Certainty Act Taxation 2010-11-18 2010-11-19 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 651. Senate Sen. DeMint, Jim [R-SC] SC R D000595 0 Tax Relief Certainty Act - Eliminates the terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001, thus making the provisions of such Act permanent. Terminates after December 31, 2011, provisions of the Patient Protection and Affordable Care Act increasing tax benefits for adoption. Eliminates the terminating date of the Jobs and Growth Tax Relief Reconciliation Act of 2003 applicable to provisions reducing tax rates on dividends and capital gains. Amends the Internal Revenue Code to: (1) phase-in between 2010 through 2020 increases in the exemption amount for the alternative minimum tax (AMT); and (2) make permanent offsets against the AMT for certain nonrefundable tax credits. 2017-12-13T22:31:33Z  
111-hr-6415 111 hr 6415 Tax Relief Certainty Act Taxation 2010-11-17 2010-11-17 Referred to the House Committee on Ways and Means. House Rep. Pence, Mike [R-IN-6] IN R P000587 26 Tax Relief Certainty Act - Eliminates the terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001, thus making the provisions of such Act permanent. Terminates after December 31, 2011, provisions of the Patient Protection and Affordable Care Act increasing tax benefits for adoption. Eliminates the terminating date of the Jobs and Growth Tax Relief Reconciliation Act of 2003 applicable to provisions reducing tax rates on dividends and capital gains. Amends the Internal Revenue Code to: (1) phase-in between 2010 through 2020 increases in the exemption amount for the alternative minimum tax (AMT); and (2) make permanent offsets against the AMT for certain nonrefundable tax credits. 2023-01-11T13:21:19Z  
111-s-3948 111 s 3948 Regulated Investment Company Modernization Act of 2010 Taxation 2010-11-17 2010-11-17 Read twice and referred to the Committee on Finance. Senate Sen. Bingaman, Jeff [D-NM] NM D B000468 2 Regulated Investment Company Modernization Act of 2010 - Amends the Internal Revenue Code, with respect to regulated investment companies (RICs), to: (1) allow an unlimited carryforward of the net capital losses of RICs; (2) eliminate restrictions on the investment of RICs in commodities; (3) limit penalties for the failure of RICs to satisfy gross income and asset tests; (4) modify rules for allocating RIC capital gain dividend distributions; (5) include certain nondeductible items of RIC income in earnings and profit calculations; (6) allow RICs that invest exclusively in the shares of other RICs to pass through to their shareholders tax-exempt interest and foreign tax credits, without regard to certain investment limitations; (7) modify rules relating to the declaration of RIC dividends, return of capital distributions, and stock redemptions; (8) allow certain RICs with shares that are redeemable upon demand to treat distributions in redemption of stock as an exchange of fund shares or a dividend for tax purposes; (9) allow a deferral of end-of-year losses of RICs; (10) exempt certain regularly declared exempt-interest dividends of RICs from holding period requirements; (11) increase the annual amount of capital gain net income of RICs required to be distributed; and (12) modify excise tax and penalty rules applicable to RICs. 2023-01-11T13:21:16Z  
111-s-3946 111 s 3946 Small Business Paperwork Relief Act Taxation 2010-11-15 2010-11-15 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7907-7908) Senate Sen. Baucus, Max [D-MT] MT D B000243 11 Small Business Paperwork Relief Act - Amends the Internal Revenue Code to repeal a provision (added by the Patient Protection and Affordable Care Act) that extends to corporations that are not tax-exempt the requirement to report payments of $600 or more. 2023-01-11T13:21:17Z  
111-hr-6257 111 hr 6257 To amend the Internal Revenue Code of 1986 to exempt certain emergency medical devices from the excise tax on medical devices. Taxation 2010-09-29 2010-09-29 Referred to the House Committee on Ways and Means. House Rep. Turner, Michael R. [R-OH-3] OH R T000463 0 Amends the Internal Revenue Code to exempt a qualified emergency medical device from the excise tax on medical devices. Defines "qualified emergency medical device" as a medical device furnished by first responders or ambulance services in providing out-of-hospital or pre-hospital care, or transport to a medical care facility, for individuals with illnesses, injuries, or other medical emergencies or in need of medical transport, extrication, or evacuation. 2023-01-11T13:21:32Z  
111-hr-6263 111 hr 6263 To amend the Internal Revenue Code of 1986 to allow Indian tribes to receive charitable contributions of apparently wholesome food. Taxation 2010-09-29 2010-09-29 Referred to the House Committee on Ways and Means. House Rep. Young, Don [R-AK-At Large] AK R Y000033 0 Amends the Internal Revenue Code to qualify Indian tribes as eligible recipients of tax deductible contributions of "apparently wholesome food," as defined by the Bill Emerson Good Samaritan Food Donation Act. 2023-01-11T13:21:32Z  
111-hr-6287 111 hr 6287 Home School Equity Act for Tax Relief of 2010 Taxation 2010-09-29 2010-09-29 Referred to the House Committee on Ways and Means. House Rep. Cole, Tom [R-OK-4] OK R C001053 0 Home School Equity Act for Tax Relief of 2010 - Amends the Internal Revenue Code to: (1) extend through 2010 the tax deduction for expenses of elementary and secondary school teachers; and (2) expand the definition of "school" for purposes of such tax deduction to include a home school. 2023-01-11T13:21:32Z  
111-hr-6288 111 hr 6288 Restoring Our Local Economies Act of 2010 Taxation 2010-09-29 2010-09-29 Referred to the House Committee on Ways and Means. House Rep. Cole, Tom [R-OK-4] OK R C001053 1 Restoring Our Local Economies Act of 2010 - Amends the Internal Revenue Code, with respect to the designation of tax-preferred empowerment zones and enterprise communities, to allow a five-year extension of the designation period for a zone or community that is a qualifying zone. Defines "qualifying zone" as any designated empowerment zone or enterprise community if the government that nominated such zone or community requests an extension of the designation period and has submitted to the Secretary of the Treasury information indicating compliance with, and progress in achieving, certain benchmarks. 2023-01-11T13:21:32Z  
111-hr-6312 111 hr 6312 Heavy Truck Tax Fairness Act of 2010 Taxation 2010-09-29 2010-09-29 Referred to the House Committee on Ways and Means. House Rep. Blumenauer, Earl [D-OR-3] OR D B000574 0 Heavy Truck Tax Fairness Act of 2010 - Amends the Internal Revenue Code to: (1) repeal the excise tax on heavy trucks and trailers sold at retail; (2) increase the rate of tax on diesel fuel or kerosene to 31.6 cents per gallon; and (3) impose a floor stocks tax with respect to certain taxable fuels.. 2023-01-11T13:21:31Z  
111-hr-6313 111 hr 6313 Transportation Finance Innovation Demonstration Act of 2010 Taxation 2010-09-29 2010-09-29 Referred to the House Committee on Ways and Means. House Rep. Blumenauer, Earl [D-OR-3] OR D B000574 0 Transportation Finance Innovation Demonstration Act of 2010 - Amends the Internal Revenue Code to impose a vehicle mileage tax on mobile mounted concrete boom pump vehicles. Defines "mobile mounted concrete boom pump vehicle" as a vehicle which is mobile machinery and on which the mounted machinery consists of a concrete boom pump and related subordinate parts. 2023-01-11T13:21:31Z  
111-hr-6321 111 hr 6321 K-IRA Act Taxation 2010-09-29 2010-09-29 Referred to the House Committee on Ways and Means. House Rep. Critz, Mark S. [D-PA-12] PA D C001081 3 Kids IRA Act of 2010 or the K-IRA Act - Amends the Internal Revenue Code to establish a tax-exempt individual retirement account for taxpayers under age 26, to be known as a young savers account. Treats such accounts as Roth individual retirement accounts for income tax purposes. Allows an income-based tax deduction for contributions to such accounts, up to $5,000 in any taxable year. 2023-01-11T13:21:31Z  
111-hr-6322 111 hr 6322 To amend the Internal Revenue Code of 1986 to make permanent the deduction for mortgage insurance premiums. Taxation 2010-09-29 2010-09-29 Referred to the House Committee on Ways and Means. House Rep. Crowley, Joseph [D-NY-7] NY D C001038 1 Amends the Internal Revenue Code to make permanent the tax deduction for mortgage insurance premiums. 2023-01-11T13:21:31Z  
111-hr-6323 111 hr 6323 To exempt gain from the sale of certain C corporation stock from the capital gains rate increase resulting from the sunset of the Jobs and Growth Tax Relief Reconciliation Act of 2003. Taxation 2010-09-29 2010-09-29 Referred to the House Committee on Ways and Means. House Rep. Crowley, Joseph [D-NY-7] NY D C001038 0 Exempts gain from the sale or exchange of certain C corporation stock from any increase in the capital gains tax rate resulting from the expiration of provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 providing for a reduction in such tax rate. 2023-01-11T13:21:30Z  
111-hr-6328 111 hr 6328 Used Oil Re-Refining Tax Credit Act of 2010 Taxation 2010-09-29 2010-09-29 Referred to the House Committee on Ways and Means. House Rep. Etheridge, Bob [D-NC-2] NC D E000226 0 Used Oil Re-Refining Tax Credit Act of 2010 - Amends the Internal Revenue Code to allow a tax credit for 30% of the investment in a project to process qualifying re-refined lubricating oil from used oil. Defines "qualifying re-refined lubricating oil" as a base oil which meets the American Society of Testing and Materials standard for hydrocarbon lubricating base oil (ASTM D6074) and which is manufactured from used lubricating oil. Directs the Secretary of the Treasury, in consultation with the Secretary of Energy, to establish a qualifying used oil re-refining project program for the deployment of used oil re-refining technologies. 2023-01-11T13:21:30Z  
111-hr-6330 111 hr 6330 Preserving American Income on Dividends Act of 2010 Taxation 2010-09-29 2010-09-29 Referred to the House Committee on Ways and Means. House Rep. Garrett, Scott [R-NJ-5] NJ R G000548 16 Preserving American Income on Dividends Act of 2010 - Repeals the termination date in the Jobs Growth Tax Relief Reconciliation Act of 2003 for provisions reducing individual tax rates on capital gains and dividend income. 2023-01-11T13:21:30Z  
111-hr-6345 111 hr 6345 Personal Exemption Fairness Act of 2010 Taxation 2010-09-29 2010-09-29 Referred to the House Committee on Ways and Means. House Rep. Israel, Steve [D-NY-2] NY D I000057 1 Personal Exemption Fairness Act of 2010 - Amends the Internal Revenue Code to require annual metropolitan statistical area cost-of-living adjustments, beginning after 2010, to the personal tax exemption amount. Directs the Secretary of Labor to determine and publish a cost-of-living index for each metropolitan statistical area. 2023-01-11T13:21:30Z  
111-hr-6357 111 hr 6357 To amend the Internal Revenue Code of 1986 to exclude from gross income discharge of indebtedness incurred for purposes of paying long-term care expenses. Taxation 2010-09-29 2010-09-29 Referred to the House Committee on Ways and Means. House Rep. Lofgren, Zoe [D-CA-16] CA D L000397 0 Amends the Internal Revenue Code to exclude from gross income a discharge of indebtedness incurred to pay for certain long-term care expenses. 2023-01-11T13:21:30Z  
111-hr-6358 111 hr 6358 To amend the Internal Revenue Code of 1986 to provide for a zero percent capital gains rate for individuals and corporations. Taxation 2010-09-29 2010-09-29 Referred to the House Committee on Ways and Means. House Rep. Mack, Connie [R-FL-14] FL R M001155 0 Amends the Internal Revenue Code to establish, on a permanent basis, a zero percent tax rate for the net capital gains of individuals and corporations for purposes of the regular and alternative minimum tax. Eliminates the terminating date in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (i.e., December 31, 2008) for provisions that reduce the capital gains tax rate for individuals. 2023-01-11T13:21:29Z  
111-hr-6364 111 hr 6364 Noise Reduction Act of 2010 Taxation 2010-09-29 2010-09-29 Referred to the House Committee on Ways and Means. House Rep. McCarthy, Carolyn [D-NY-4] NY D M000309 1 Noise Reduction Act of 2010 - Amends the Internal Revenue Code to allow a 30% nonbusiness energy tax credit for the cost of installing noise abatement property in a taxpayer's principal residence that is located in an area of the United States which is determined by the Secretary of Transportation to be impacted by noise from trains or airplanes. 2023-01-11T13:21:29Z  
111-hr-6385 111 hr 6385 To repeal the unearned income Medicare contribution provision in the Health Care and Education Reconciliation Act of 2010. Taxation 2010-09-29 2010-09-29 Referred to the House Committee on Ways and Means. House Rep. Smith, Adrian [R-NE-3] NE R S001172 0 Amends the Health Care and Education Reconciliation Act of 2010 to repeal the unearned income Medicare contribution provision, under which: (1) net investment income (interest, dividends, annuities, royalties, rents, passive income, and net gain from the disposition of nonbusiness property) is included in the Medicare taxable base; (2) a 3.8% tax is imposed on it, beginning in 2013; and (3) the net investment income of taxpayers with adjusted gross incomes of under $200,000 ($250,000 for joint returns) is excluded from such tax. 2023-01-11T13:21:29Z  
111-s-15 111 s 15 Global Forest Restoration Investment Tax Credit Act Taxation 2010-09-29 2010-09-29 Read twice and referred to the Committee on Finance. Senate Sen. Brownback, Sam [R-KS] KS R B000953 0 Global Forest Restoration Investment Tax Credit Act - Amends the Internal Revenue Code to: (1) allow a business-related tax credit for investment in a carbon sequestration project approved under the International Carbon Conservation Act; and (2) extend through 2011 the taxpayer election to deduct dividends received from a controlled foreign corporation. 2023-01-11T13:21:25Z  
111-s-3865 111 s 3865 Volunteer Income Tax Assistance (VITA) Act of 2010 Taxation 2010-09-29 2010-09-29 Read twice and referred to the Committee on Finance. Senate Sen. Brown, Sherrod [D-OH] OH D B000944 2 Volunteer Income Tax Assistance (VITA) Act of 2010 - Directs the Secretary of the Treasury, through the Internal Revenue Service (IRS), to establish a Community Volunteer Income Tax Assistance Matching Grant Program (VITA grant program) for the development, expansion, or continuation of volunteer tax preparation programs to assist low-income taxpayers and members of underserved populations. Establishes the National Center to Promote Quality, Excellence, and Evaluation in Volunteer Income Tax Assistance. Requires such Center to: (1) promote the adoption of a universally accessible volunteer training platform for the preparation of federal income tax returns; (2) provide technical assistance to tax return preparation program managers; (3) identify and disseminate best practices related to tax site management; (4) support outreach and marketing efforts; and (5) provide evaluation of programs and activities funded under this Act. 2023-01-11T13:21:23Z  
111-s-3876 111 s 3876 A bill to amend the Internal Revenue Code of 1986 to extend and modify the alternative fuel vehicle refueling property credit. Taxation 2010-09-29 2010-09-29 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7794-7795) Senate Sen. Wyden, Ron [D-OR] OR D W000779 2 Amends the Internal Revenue Code, with respect to alternative fuel vehicle refueling property, to: (1) increase and extend the tax credit for such property through 2014; (2) expand such credit to include the installation of refueling devices (e.g., chargers or compressors); (3) permit property eligible for such credit to be placed in service with respect to two or more dwelling units; and (4) expand the definition of "qualified clean-fuel vehicle refueling property" for purposes of the tax deduction for clean-fuel vehicles and certain refueling property. 2023-01-11T13:21:23Z  
111-s-3892 111 s 3892 Wrongful Convictions Tax Relief Act of 2010 Taxation 2010-09-29 2010-09-29 Read twice and referred to the Committee on Finance. Senate Sen. Schumer, Charles E. [D-NY] NY D S000148 1 Wrongful Convictions Tax Relief Act of 2010 - 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, 2009; 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. 2023-01-11T13:21:22Z  
111-s-3934 111 s 3934 Gulf Coast Oil Recovery Zone Tax Relief and Economic Recovery Act Taxation 2010-09-29 2010-09-29 Read twice and referred to the Committee on Finance. Senate Sen. Wicker, Roger F. [R-MS] MS R W000437 2 Gulf Coast Oil Recovery Zone Tax Relief and Economic Recovery Act - Allows non-recognition, for income tax purposes, of proceeds or payments from insurance received in connection with the Gulf oil spill or any payment for damages attributable to the oil spill under the Oil Pollution Act of 1990 that are invested within six months after receipt in a trade or business located in the recovery zone. Defines: (1) "Gulf oil spill' as the discharge of oil by reason of the explosion on, and sinking of, the mobile offshore drilling unit Deepwater Horizon; and (2) "recovery zone" as certain counties in Florida, Mississippi, and Alabama and specified parishes in Louisiana that were affected by the oil spill. Allows: (1) a carryback for a five-year period of net operating losses incurred by a recovery zone trade or business; (2) penalty-free distributions, up to $100,000, from a tax-exempt retirement plan made on or after April 20, 2010, and before January 1, 2012, to residents in the recovery zone and recognition in income of such distributions ratably over a three-year period; (3) an increased (from $50,000 to $100,000) tax exemption for loans from qualified employer plans to certain individuals residing in the recovery zone; (4) a work opportunity tax credit for hiring an employee who resides in and is hired for a position in the recovery zone; (5) a special depreciation allowance for property used by a business in the recovery zone which is acquired on or after April 20, 2010; (6) accelerated depreciation (15-year recovery period) for qualified leasehold, restaurant, and retail improvement property placed in service in the recovery zone after April 20, 2010, and before January 1, 2013; (7) tax-exempt bond financing of property in the recovery zone and advance refundings of bonds issued by a recovery zone state; and (8) an exemption from rules for the allocation of the interest expense of financial institutions for exempt recovery zone bonds and advance refunding bonds issued by a recovery zone state. 2023-01-11T13:21:21Z  
111-s-3935 111 s 3935 Advanced Energy Tax Incentives Act of 2010 Taxation 2010-09-29 2010-09-29 Read twice and referred to the Committee on Finance. Senate Sen. Bingaman, Jeff [D-NM] NM D B000468 2 Advanced Energy Tax Incentives Act of 2010 - Amends the Internal Revenue Code to: (1) increase and extend the tax credit for new energy efficient homes; (2) increase the rate of the tax deduction for energy efficient commercial buildings; and (3) increase capacity limitations for purposes of the energy tax credit for combined heat and power system property. Allows: (1) a new tax credit for the cost of home energy ratings; (2) a business-related tax credit for the training and certification costs of home energy performance auditors and for motor energy efficiency improvements; (3) a 50% tax credit for performance-based home energy improvements; (4) a tax credit for investment in a qualifying efficient industrial process water use project; (5) a new tax credit for chlorofluorocarbon (CFC) chiller replacement; (6) accelerated depreciation for certain alternative energy property and natural gas distribution facilities; and (7) a new tax credit for the cost of an idling reduction device installed on a heavy-duty diesel-powered on-highway vehicle. Increases the limitation on allocations for the qualifying advanced energy project tax credit. Allows a tax credit for investment in a qualifying industrial energy efficiency project (a project that reduces energy inputs for a given level of production by capital expenditures). Allows: (1) a 20% energy tax credit for investment in energy storage property directly connected to the power grid: (2) financing of such property with new clean renewable energy bonds; (3) a 30% energy tax credit for investment in qualified onsite energy storage property; and (4) a 30% nonbusiness energy property tax credit for qualified residential energy storage equipment. Extends through 2012 the tax credit for producing electricity from offshore wind facilities. Increases and expands the tax credit for carbon dioxide sequestration. Modifies the definition of "cellulosic biofuel" for purposes of the cellulosic biofuel producer tax credit and the special depreciation allowance to mean any… 2023-01-11T13:21:21Z  
111-hr-6234 111 hr 6234 Comprehensive Long-Term Care Support Act of 2010 Taxation 2010-09-28 2010-09-28 Referred to the House Committee on Ways and Means. House Rep. Herseth Sandlin, Stephanie [D-SD-At Large] SD D H001037 1 Comprehensive Long-Term Care Support Act of 2010 - 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, and siblings. Phases in the deduction by allowing the deduction of 50 percent of the cost of premiums in 2011, 75 percent in 2012, and 100 percent in 2013 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 2015 or thereafter, beginning with $1,000 in 2011, $1,500 in 2012, $2,000 in 2013, and $2,500 in 2014. Reduces the amount of the credit for taxpayers with adjusted gross incomes over $75,000 ($150,000 for joint returns), adjusted for inflation after 2011. 2023-01-11T13:21:33Z  
111-s-3855 111 s 3855 Clean Renewable Energy Investment Act of 2010 Taxation 2010-09-28 2010-09-28 Read twice and referred to the Committee on Finance. Senate Sen. Cantwell, Maria [D-WA] WA D C000127 3 Clean Renewable Energy Investment Act of 2010 - Amends the Internal Revenue Code, with respect to tax-exempt new clean renewable energy bonds, to: (1) repeal the national limitation amount for such bonds; (2) allow such unlimited bonds to be issued until January 1, 2014; (3) eliminate the eligibility of governmental bodies for new clean renewable energy bond financing; (4) designate a tribal utility as a clean renewable energy bond lender; and (5) provide that any reimbursements with the proceeds of new clean renewable energy bonds are subject to reimbursement rules applicable to all tax-exempt bonds. 2023-01-11T13:21:23Z  
111-hr-6201 111 hr 6201 21st Century Investment Act of 2010 Taxation 2010-09-23 2010-09-23 Referred to the House Committee on Ways and Means. House Rep. Edwards, Donna F. [D-MD-4] MD D E000290 4 21st Century Investment Act of 2010 - Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research expenses; (2) increase such credit for amounts paid or incurred for research substantially all of which occurs in the United States; and (3) increase the domestic production activities tax deduction for income attributable to the manufacture or production of property with respect to which substantially all of the research and development occurred in the United States. 2023-01-11T13:21:34Z  
111-hr-6213 111 hr 6213 To address the reporting requirement burden on small businesses, and for other purposes. Taxation 2010-09-23 2010-09-23 Referred to House Budget House Rep. Michaud, Michael H. [D-ME-2] ME D M001149 0 Repeals the provision of the Patient Protection and Affordable Care Act requiring the reporting to the Internal Revenue Service (IRS) of payments to corporations (other than tax-exempt entities) of more than $600. Rescinds unobligated funds made available by Division A of the American Recovery and Reinvestment Act of 2009 (stimulus funds) required to offset the reduction in federal tax revenues resulting from the repeal of the payment reporting requirement by this Act. Provides for compliance of the budgetary effects of this Act with the Statutory Pay-As-You-Go Act of 2010. 2023-01-11T13:21:34Z  
111-hr-6159 111 hr 6159 To amend the Internal Revenue Code of 1986 to allow a credit for infant formula rebates paid under the Special Supplemental Nutrition Program for Women, Infants, and Children. Taxation 2010-09-22 2010-09-22 Referred to the House Committee on Ways and Means. House Rep. Ellsworth, Brad [D-IN-8] IN D E000289 0 Amends the Internal Revenue Code to allow a business-related tax credit for 10% of the infant formula rebates paid or incurred under the special supplemental nutrition program for women, infants, and children. 2023-01-11T13:21:35Z  
111-hr-6164 111 hr 6164 Fresh Fruit and Vegetable Grower Tax Incentive Act of 2010 Taxation 2010-09-22 2010-09-22 Referred to the House Committee on Ways and Means. House Rep. Baca, Joe [D-CA-43] CA D B001234 0 Fresh Fruit and Vegetable Grower Tax Incentive Act of 2010 - Amends the Internal Revenue Code to allow farmers whose gross receipts attributable to fruit and vegetable farming were not more than $500,000 for the previous taxable year a business-related tax credit equal to the lesser of $10,000 or the taxable income attributable to fruit and vegetable farming. Defines "fruit and vegetable farming" as the farming and sale of fruits, vegetables, or both in fresh form generally considered as perishable, but not including any grains or any perishable fruits and vegetables which have been manufactured into articles of food of a different kind or character. 2023-01-11T13:21:35Z  
111-hr-6165 111 hr 6165 Life Sciences Jobs and Investment Act of 2010 Taxation 2010-09-22 2010-09-22 Referred to the House Committee on Ways and Means. House Rep. Schwartz, Allyson Y. [D-PA-13] PA D S001162 3 Life Sciences Jobs and Investment Act of 2010 - Amends the Internal Revenue Code to allow: (1) an increased research tax credit for qualified initial life sciences research expenses; and (2) certain corporations a tax deduction for investments in the United States to hire scientists and researchers engaged in life science research and to fund life science research at universities, qualified research incubators, and other qualified organizations. Terminates such tax incentives after 2015. Defines "qualified initial life sciences research expenses" as amounts, up to $150 million, attributable to the study of biology, biochemistry, biophysics, bioengineering, microbiology, genetics, or physiology, but excluding sociology or psychology. 2023-01-11T13:21:35Z  
111-hr-6168 111 hr 6168 To amend the Internal Revenue Code of 1986 to allow a deduction for certain small business income. Taxation 2010-09-22 2010-09-22 Referred to the House Committee on Ways and Means. House Rep. Camp, Dave [R-MI-4] MI R C000071 1 Amends the Internal Revenue Code to allow a small business that employs 500 or fewer employees a tax deduction in 2010 and 2011 for 20% of the lesser of its qualified small business income or its taxable income. Defines "qualified small business income" to include income which is from sources within the United States and which is not passive income. 2023-01-11T13:21:35Z  
111-hr-6181 111 hr 6181 American Infrastructure Investment Act of 2010 Taxation 2010-09-22 2010-09-22 Referred to the House Committee on Ways and Means. House Rep. Hastings, Alcee L. [D-FL-23] FL D H000324 4 American Infrastructure Investment Act of 2010 - Amends the Internal Revenue Code to extend until January 1, 2013, the period for issuing Build America Bonds and for credits allowable to issuers of such bonds. Allows funding through such bonds for capital expenditures for levees and flood control projects. Exempts private activity bonds for sewage and water supply facilities from the state volume caps applicable to such bonds. Allows Indian tribal governments to issue tax-exempt private activity bonds to provide water or sewage facilities. Extends through 2011 the exemption from alternative minimum tax (AMT) treatment of interest on certain tax-exempt bonds. Extends through 2011 the period for issuing recovery zone economic development bonds and recovery zone facility bonds. Requires the Secretary of the Treasury to allocate 2010 national limitations on recovery bonds based upon state unemployment statistics. Allows a full offset against the AMT for new market tax credit amounts. Extends through 2011: (1) the tax exemption allowed for interest on bonds guaranteed by a federal home loan bank; and (2) small issuer rules for the allocation of tax-exempt interest expense by financial institutions. 2023-01-11T13:21:34Z  
111-s-3818 111 s 3818 Help Veterans Own Franchises Act Taxation 2010-09-22 2010-09-22 Read twice and referred to the Committee on Finance. Senate Sen. Casey, Robert P., Jr. [D-PA] PA D C001070 0 Help Veterans Own Franchises Act - Amends the Internal Revenue Code to allow business franchisors and veterans who purchase a franchise tax credits for a specified percentage of the fees paid to purchase the franchise. Requires the Administrator of the Small Business Administration (SBA) and the Secretary of Veterans Affairs (VA) to provide information about the tax credits in this Act to veterans service organizations and advocacy groups. 2023-01-11T13:21:24Z  
111-s-3819 111 s 3819 A bill to amend the Internal Revenue Code of 1986 to reduce the mileage threshold for the deduction for National Guard and Reservists overnight travel expenses. Taxation 2010-09-22 2010-09-22 Read twice and referred to the Committee on Finance. Senate Sen. Lincoln, Blanche L. [D-AR] AR D L000035 5 Amends the Internal Revenue Code to reduce from 100 miles to 50 miles the distance from home threshold for allowing members of a reserve component of the Armed Forces to claim a tax deduction for their expenses paid or incurred in connection with their military service. 2023-01-11T13:21:24Z  
111-s-3816 111 s 3816 Creating American Jobs and Ending Offshoring Act Taxation 2010-09-21 2010-09-28 Cloture on the motion to proceed to the bill not invoked in Senate by Yea-Nay Vote. 53 - 45. Record Vote Number: 242. (consideration: CR S7584-7585; text: CR S7584) Senate Sen. Durbin, Richard J. [D-IL] IL D D000563 8 Creating American Jobs and Ending Offshoring Act - Amends the Internal Revenue Code to: (1) exempt from employment taxes for a 24-month period employers who hire a employee who replaces another employee who is not a citizen or permanent resident of the United States and who performs similar duties overseas; (2) deny any tax deduction, deduction for loss, or tax credit for the cost of an American jobs offshoring transaction (defined as any transaction in which a taxpayer reduces or eliminates the operation of a trade or business in connection with the start-up or expansion of such trade or business outside the United States); and (3) eliminate the deferral of tax on income of a controlled foreign corporation attributable to property imported into the United States by such corporation or a related person, except for property exported before substantial use in the United States and for agricultural commodities not grown in the United States in commercially marketable quantities. 2017-12-13T22:29:31Z  
111-s-3803 111 s 3803 S Corporation ESOP Promotion and Expansion Act of 2010 Taxation 2010-09-20 2010-09-20 Read twice and referred to the Committee on Finance. Senate Sen. Roberts, Pat [R-KS] KS R R000307 1 S Corporation ESOP Promotion and Expansion Act of 2010 - Amends the Internal Revenue Code to: (1) extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities to an S corporation-sponsored employer stock ownership plan (ESOP); (2) allow a tax deduction for interest incurred on loans to S corporation-sponsored ESOPs for the purchase of employer securities; and (3) transfer liability for payment of estate tax on transfers of employer securities to an S corporation-sponsored ESOP from the estate executor to the ESOP. Directs the Secretary of the Treasury to establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations. 2023-01-11T13:21:24Z  
111-hr-6152 111 hr 6152 Back to Work Extension Act Taxation 2010-09-16 2010-09-16 Referred to the House Committee on Ways and Means. House Rep. Braley, Bruce L. [D-IA-1] IA D B001259 0 Back to Work Extension Act - Amends the Internal Revenue Code to extend for one year the exemption from employment and railroad retirement taxes for employers who hire certain unemployed individuals prior to January 1, 2012 (currently, January 1, 2011). Appropriates to the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund under title II of the Social Security Act amounts necessary to cover any reduction in revenues resulting from the tax exemptions provided by this Act. 2023-01-11T13:21:35Z  
111-hres-1627 111 hres 1627 Recognizing the 110th anniversary of the Northwest Labor Press. Taxation 2010-09-16 2010-09-16 Referred to the House Committee on Oversight and Government Reform. House Rep. Wu, David [D-OR-1] OR D W000793 1 Recognizes the 110th anniversary of the Northwest Labor Press. 2023-01-11T13:21:28Z  
111-hres-1628 111 hres 1628 Expressing the sense of the House of Representatives with respect to efforts to extend the Health Coverage Tax Credit to provide access to affordable healthcare for Delphi retirees and other eligible individuals. Taxation 2010-09-16 2010-09-16 Referred to the House Committee on Ways and Means. House Rep. Kildee, Dale E. [D-MI-5] MI D K000172 7 Expresses the sense of the House of Representatives that the Health Coverage Tax Credit should be extended by the end of the year to help Delphi retirees and other eligible individuals receive affordable healthcare. 2023-01-11T13:21:28Z  
111-s-3793 111 s 3793 Job Creation and Tax Cuts Act of 2010 Taxation 2010-09-16 2010-09-20 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 572. Senate Sen. Baucus, Max [D-MT] MT D B000243 0 Job Creation and Tax Cuts Act of 2010 - Amends the Internal Revenue Code to extend expiring tax expenditure provisions relating to infrastructure financing, energy, individuals, housing, businesses, health care, and disaster relief. Requires a report to Congress on each tax expenditure extended by this Act. Makes technical corrections and other amendments to laws relating to pension funding. Sets forth tax rules for the treatment of partnership interests transferred in connection with the performance of services. Treats as ordinary income or loss net income or loss from an investment services partnership interest. Extends through 2020 the Oil Spill Liability Trust Fund financing rate and increases such rate to 78 cents a barrel. Increases from $1 billion to $5 billion the per incident limitation on expenditures from such Trust Fund. Denies a tax deduction for the payment of punitive damages. Includes in taxpayer gross income punitive damages paid by an insurer. Amends the Public Health Service Act, the Social Security Act, and other statutes relating to health care assistance to individuals. Provides additional funding for: (1) grants to states for youth activities, including summer employment; and (2) the Housing Trust Fund for low-income housing programs. Individual Indian Money Account Litigation Settlement Act of 2010 - Authorizes, ratifies, and confirms the Class Action Settlement Agreement dated December 7, 2009, in the case entitled Elouise Cobell et al. v. Ken Salazar. Establishes in the Treasury the Trust Land Consolidation Fund and the Indian Education Scholarship Holding Fund to carry out terms of the Settlement Agreement. Appropriates funds to the Department of Agriculture to carry out the terms of a settlement agreement to resolve claims raised in the cases consolidated in In re Black Farmers Discrimination Litigation, including Pigford claims (relating to a racial discrimination action against the Department of Agriculture). Amends the Surface Transportation Extension Act of 2010 to authorize ex… 2017-12-13T22:29:04Z  
111-s-3795 111 s 3795 Taxpayer Advocacy and Government Accountability Promotion Act of 2010 Taxation 2010-09-16 2010-09-16 Read twice and referred to the Committee on Finance. Senate Sen. Carper, Thomas R. [D-DE] DE D C000174 2 Taxpayer Advocacy and Government Accountability Promotion Act of 2010 or the TAX GAP Act of 2010 - Amends the Internal Revenue Code to: (1) extend requirements for the reporting of payments to governmental units; (2) require information reporting of rental income from real estate; (3) require additional information on tax returns relating to mortgage interest; (4) expand information reporting requirements for bank accounts, non-interest bearing deposits, and electronic filings by paid tax preparers; (5) impose a continuous levy on federal contractors for tax liabilities and on payments made to Medicaid providers or suppliers; and (6) increase penalties for failure to file correct information returns, failure to file correct payee statements, and for intentional disregard of information reporting requirements. Directs the Secretary of the Treasury to: (1) revise Schedule C of tax form 1040 (self-employment income) to require reporting of additional gross receipts and expense information by sole proprietors; and (2) report to Congress on efforts to improve voluntary compliance by sole proprietors. Authorizes the Secretary to make an apology payment to a taxpayer for any action or inaction by the Internal Revenue Service (IRS) that has caused the taxpayer excess expense or undue burden. Excludes the amount of any such apology payment from taxpayer gross income. Requires the Secretary to submit to Congress: (1) a study of whether the IRS has sufficient capacity to incorporate expanded information reporting requirements; (2) a report on taxpayer assistance and tax simplification; (3) a study to quantify the effect of tax penalties; (4) comprehensive and detailed reports on a strategy for reducing the tax gap; (5) a study on revenue increases and costs with respect to tax gap legislation; and (6) reports on worker misclassification (e.g., employees classified as independent contractors). 2023-01-11T13:21:24Z  
111-hr-6126 111 hr 6126 To provide for 100 percent expensing for capital property placed in service on or after September 8, 2010, and before 2012. Taxation 2010-09-15 2010-09-15 Referred to the House Committee on Ways and Means. House Rep. Garamendi, John [D-CA-10] CA D G000559 1 Amends the Internal Revenue Code to suspend the dollar limitation and other limitations on the expensing allowance for depreciable business assets placed in service on or after September 8, 2010, and before January 1, 2012. 2023-01-11T13:21:36Z  
111-hr-6128 111 hr 6128 Fair Playing Field Act of 2010 Taxation 2010-09-15 2010-09-15 Referred to the House Committee on Ways and Means. House Rep. McDermott, Jim [D-WA-7] WA D M000404 117 Fair Playing Field Act of 2010 - Amends the Internal Revenue Code, with respect to the classification of workers for employment tax purposes, to: (1) repeal the prohibition against issuance of regulations and guidance by the Secretary of the Treasury on workers' employment tax status (i.e., as an employee or as an independent contractor) enacted by the Revenue Act of 1978; (2) direct the Secretary to issue regulations and other guidance to clarify the proper employment status of workers for employment tax purposes; (3) prohibit a retroactive assessment of employment tax, except with respect to certain skilled workers, for tax periods after December 31, 1978, and before a specified reclassification date for worker misclassifications, unless the taxpayer had no reasonable basis for not treating a worker as an employee; (4) require taxpayers who hire independent contractors on a regular and ongoing basis to provide such contractors with notice of their federal tax obligations, the labor and employment law protections that do not apply to them, and their right to seek a status determination from the Internal Revenue Service (IRS); and (5) eliminate reduced penalty provisions for failure to withhold income taxes for taxpayers who lack a reasonable basis for treating a worker as other than an employee (i.e., as an independent contractor). 2023-01-11T13:21:36Z  
111-s-3785 111 s 3785 Commercial Space Jobs and Investment Act of 2010 Taxation 2010-09-15 2010-09-15 Read twice and referred to the Committee on Finance. Senate Sen. Nelson, Bill [D-FL] FL D N000032 1 Commercial Space Jobs and Investment Act of 2010 - Amends the Internal Revenue Code to allow: (1) a tax credit for 20% of the equity investment in a domestic corporation or partnership the principal trade or business of which is the commercial development of space and which is located in a Commercial Space Enterprise Zone; (2) an increased tax credit for commercial space research expenses; (3) an additional depreciation allowance for qualified commercial space property; and (4) a business-related tax credit for commercial space education and job training expenses. 2023-01-11T13:21:25Z  
111-s-3786 111 s 3786 Fair Playing Field Act of 2010 Taxation 2010-09-15 2010-09-15 Read twice and referred to the Committee on Finance. Senate Sen. Kerry, John F. [D-MA] MA D K000148 19 Fair Playing Field Act of 2010 - Amends the Internal Revenue Code, with respect to the classification of workers for employment tax purposes, to: (1) repeal the prohibition against issuance of regulations and guidance by the Secretary of the Treasury on workers' employment tax status (i.e., as an employee or as an independent contractor) enacted by the Revenue Act of 1978; (2) direct the Secretary to issue regulations and other guidance to clarify the proper employment status of workers for employment tax purposes; (3) prohibit a retroactive assessment of employment tax, except with respect to certain skilled workers, for tax periods after December 31, 1978, and before a specified reclassification date for worker misclassifications, unless the taxpayer had no reasonable basis for not treating a worker as an employee; (4) require taxpayers who hire independent contractors on a regular and ongoing basis to provide such contractors with notice of their federal tax obligations, the labor and employment law protections that do not apply to them, and their right to seek a status determination from the Internal Revenue Service (IRS); and (5) eliminate reduced penalty provisions for failure to withhold income taxes for taxpayers who lack a reasonable basis for treating a worker as other than an employee (i.e., as an independent contractor). 2023-01-11T13:21:25Z  
111-s-3788 111 s 3788 Geothermal Energy Investment Act of 2010 Taxation 2010-09-15 2010-09-15 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7136) Senate Sen. Wyden, Ron [D-OR] OR D W000779 1 Geothermal Energy Investment Act of 2010 - Amends the Internal Revenue Code to allow through 2016 a 30% energy tax credit for investment in geothermal energy property. 2023-01-11T13:21:24Z  
111-hr-6117 111 hr 6117 Clean Renewable Energy Investment Act of 2010 Taxation 2010-09-14 2010-09-14 Referred to the House Committee on Ways and Means. House Rep. McDermott, Jim [D-WA-7] WA D M000404 8 Clean Renewable Energy Investment Act of 2010 - Amends the Internal Revenue Code, with respect to tax-exempt new clean renewable energy bonds, to: (1) repeal the national limitation amount for such bonds; (2) allow such unlimited bonds to be issued until January 1, 2014; (3) eliminate the eligibility of governmental bodies for new clean renewable energy bond financing; (4) designate a tribal utility as a clean renewable energy bond lender; and (5) provide that any reimbursements with the proceeds of new clean renewable energy bonds are subject to reimbursement rules applicable to all tax-exempt bonds. 2023-01-11T13:21:36Z  
111-hr-6121 111 hr 6121 Renewable Energy Investment Incentive Act of 2010 Taxation 2010-09-14 2010-09-14 Referred to House Energy and Commerce House Rep. Sestak, Joe [D-PA-7] PA D S001169 0 Renewable Energy Investment Incentive Act of 2010 - Amends the Internal Revenue Code to extend until 2019: (1) the tax credit for the production of electricity from renewable resources; and (2) the energy tax credits for solar energy, fuel cell, and qualified small wind property and geothermal heat pump systems. Allows until 2019 a 30% energy tax credit for equipment used to generate electricity by geothermal power. Amends the American Recovery and Reinvestment Tax Act of 2009 to extend beyond 2010 the grant program for alternative and energy property in lieu of the tax credits for such property. 2023-01-11T13:21:36Z  
111-s-3777 111 s 3777 Information Reporting Modernization Act of 2010 Taxation 2010-09-14 2010-09-14 Read twice and referred to the Committee on Finance. Senate Sen. Landrieu, Mary L. [D-LA] LA D L000550 0 Information Reporting Modernization Act of 2010 - Amends the Internal Revenue Code to increase from $600 to $5,000 the threshold amount for reporting to the Internal Revenue Service (IRS) payments made to corporations. Adjusts such increased amount for inflation, beginning after 2012. Requires the Secretary of the Treasury, with respect to tax returns filed in calendar years after 2011, to: (1) upgrade IRS scanning technology to allow for the submission of generic 1099-MISC forms downloaded from the IRS website; and (2) establish a free online entry and submission mechanism. 2023-01-11T13:21:25Z  
111-s-3783 111 s 3783 Information Reporting Modernization Act of 2010 Taxation 2010-09-14 2010-09-14 Read twice and referred to the Committee on Finance. Senate Sen. Landrieu, Mary L. [D-LA] LA D L000550 1 Information Reporting Modernization Act of 2010 - Amends the Internal Revenue Code to increase from $600 to $5,000 the threshold amount for reporting to the Internal Revenue Service (IRS) payments made to corporations. Adjusts such increased amount for inflation, beginning after 2012. Requires the Secretary of the Treasury, with respect to tax returns filed in calendar years after 2011, to: (1) upgrade IRS scanning technology to allow for the submission of generic 1099-MISC forms downloaded from the IRS website; and (2) establish a free online entry and submission mechanism. 2023-01-11T13:21:25Z  
111-s-3773 111 s 3773 Tax Hike Prevention Act of 2010 Taxation 2010-09-13 2010-09-14 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 562. Senate Sen. McConnell, Mitch [R-KY] KY R M000355 27 Tax Hike Prevention Act of 2010 - Repeals the general terminating date (i.e., December 31, 2010) applicable to tax relief provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), thus making such provisions permanent. Repeals the provision of the Jobs and Growth Tax Relief Reconciliation Act of 2003 terminating the reductions in tax rates for capital gains and dividends, thus making such reductions permanent. Repeals provisions of EGTRRA repealing the estate and generation-skipping transfer taxes after 2009, thus restoring such taxes, subject to the amendments made by this Act. Restores the step-up in basis tax treatment of inherited estate assets. Amends the Internal Revenue Code to: (1) provide for annual increases in the alternative minimum tax (AMT) exemption amount during the period of 2010 through 2020; (2) expand offsets against the AMT for certain nonrefundable tax credits; (3) retain marriage penalty relief provisions and the increased child tax credit; (4) revise the estate tax by imposing a permanent maximum estate tax rate of 35% and allowing a permanent estate tax exclusion amount of $5 million (adjusted annually for inflation) after 2009; and (5) allow a surviving spouse to increase the estate tax exclusion amount by the unused exclusion amount of his or her deceased spouse. Allows the executor of any estate of a decedent dying in 2010 to elect to apply existing provisions of the Internal Revenue Code of 1986 without regard to specified provisions of this Act. 2017-12-13T22:28:42Z  
111-hr-6082 111 hr 6082 To amend the Internal Revenue Code of 1986 to allow an exemption from tax for individuals with gross income of not more than $50,000. Taxation 2010-08-10 2010-08-10 Referred to the House Committee on Ways and Means. House Rep. Stupak, Bart [D-MI-1] MI D S001045 1 Amends the Internal Revenue Code to exempt from income tax individuals who have attained the age of 65 and whose gross income is not more than $50,000. 2023-01-11T13:21:41Z  
111-hr-6089 111 hr 6089 To amend the Internal Revenue Code of 1986 to eliminate any time limitation for granting equitable innocent spouse relief. Taxation 2010-08-10 2010-08-10 Referred to the House Committee on Ways and Means. House Rep. Bachmann, Michele [R-MN-6] MN R B001256 0 Amends the Internal Revenue Code to permit the Secretary of the Treasury to grant a taxpayer equitable relief from liability for unpaid taxes incurred by a spouse (innocent spouse rule) without regard to any time limitation. 2023-01-11T13:21:41Z  
111-hr-6097 111 hr 6097 American Job Builders Tax Reform Act of 2010 Taxation 2010-08-10 2010-08-10 Referred to the House Committee on Ways and Means. House Rep. Herger, Wally [R-CA-2] CA R H000528 2 American Job Builders Tax Reform Act of 2010 - Amends the Internal Revenue Code to: (1) increase from $10 million to $40 million the gross receipts threshold for determining whether a small contractor may adopt an accounting method for reporting income from a construction contract other than the percentage of completion method; (2) allow an annual inflation adjustment to such increased $40 million threshold amount, beginning after 2009; and (3) exempt construction contracts from alternative minimum tax rules for reporting income from long-term contracts under the percentage of completion accounting method. 2023-01-11T13:21:40Z  
111-hr-6099 111 hr 6099 Automatic IRA Act of 2010 Taxation 2010-08-10 2010-11-18 Referred to the Subcommittee on Health, Employment, Labor, and Pensions. House Rep. Neal, Richard E. [D-MA-2] MA D N000015 7 Automatic IRA Act of 2010 - Amends the Internal Revenue Code to: (1) require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement (automatic IRA arrangement) which grants such employees the right to opt-out of participation; (2) require the Secretary of the Treasury to provide employers with a model notice for notifying employees of their opportunity to participate in such an arrangement and to provide participants with an annual statement setting forth arrangement payments, earnings, value, and other specified information; (3) impose a penalty on employers who fail to provide eligible employees access to such an arrangement; (4) establish an Automatic IRA Advisory Group to make recommendations regarding investment options; (5) allow employers who do not have more than 100 employees a tax credit for costs associated with establishing an automatic IRA arrangement; and (6) increase the tax credit for small employer pension plan startup costs. Requires the Secretary and the Secretary of Labor to jointly conduct feasibility studies on extending spousal consent requirements to automatic IRAs, promoting the use of low-cost lifetime income arrangements, and using investment data to notify individuals with multiple small balance retirement accounts of consolidation options. 2023-01-11T13:21:40Z  
111-hr-6105 111 hr 6105 HIRE Now Tax Cut Extension Act of 2010 Taxation 2010-08-10 2010-08-10 Referred to the House Committee on Ways and Means. House Rep. Tonko, Paul [D-NY-21] NY D T000469 1 HIRE Now Tax Cut Extension Act of 2010 - Amends the Internal Revenue Code to extend until June 30, 2011, the exemption from payment of employment taxes for individuals who begin employment after July 22, 2010. 2023-01-11T13:21:40Z  
111-s-3712 111 s 3712 Economic Growth and Jobs Protection Act of 2010 Taxation 2010-08-05 2010-08-05 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6888) Senate Sen. Cornyn, John [R-TX] TX R C001056 2 Economic Growth and Jobs Protection Act of 2010 - Repeals the provision in the Health Care and Education Reconciliation Act of 2010 that provides for the inclusion of net investment income in the Medicare taxable base and imposes a 3.8% tax on such income, beginning in 2013. 2023-01-11T13:21:39Z  
111-s-3714 111 s 3714 Coal Energy Bridge Act of 2010 Taxation 2010-08-05 2010-08-05 Read twice and referred to the Committee on Finance. Senate Sen. Conrad, Kent [D-ND] ND D C000705 1 Coal Energy Bridge Act of 2010 - Amends the Internal Revenue Code to: (1) allow seven-year amortization of mechanical or electronic systems that are installed on a coal-fired electric generation unit and that reduce carbon dioxide emissions; (2) allow a new 30% tax credit for investment in carbon dioxide capture, transport, and storage property which is part of a qualified coal-fired electric generation unit; (3) expand the tax credit for carbon dioxide sequestration to allow for uses other than as tertiary injectants; and (4) allow a tax credit for investment in clean energy coal bonds. 2023-01-11T13:21:39Z  
111-s-3715 111 s 3715 Charging America Forward Act Taxation 2010-08-05 2010-08-05 Read twice and referred to the Committee on Finance. Senate Sen. Stabenow, Debbie [D-MI] MI D S000770 3 Charging America Forward Act - Amends the Internal Revenue Code to: (1) extend through 2014 the tax credit for purchasing a new qualified hybrid motor vehicle, increase the the amount of such credit for certain hybrid and heavy vehicles, and provide for the transferability of such credit; (2) increase and extend through 2014 the tax credit for alternative fuel vehicle refueling property; (3) make refundable and provide for the transferability of the tax credit for new qualified plug-in electric drive motor vehicles; (4) allow accelerated depreciation of smart meters and smart grid systems; (5) allow a 50% tax credit for investment in qualified used energy storage property (30% for energy storage property used for onsite storage); and (6) allow a nonbusiness energy tax credit for qualified used energy storage property. Defines "qualified used energy storage property" as property comprised of pre-owned advanced large format automotive propulsion battery cells previously used in a qualified plug-in electric drive motor vehicle which are reconditioned into: (1) property that is designed to receive and store electrical energy, convert it to electricity, and to deliver such electricity for support to the transmission or distribution grid or for sale to unrelated parties and that has the ability to store 50 kilowatt hours of energy or to attain a peak power output of 20 kilowatts; or (2) property that is primarily designed and used to receive and store intermittent renewable energy generated on-site and to deliver such energy for primarily on-site consumption, or which provides supplemental energy to reduce peak energy requirements on-site, and that has the ability to store the energy equivalent of 20 kilowatt hours of energy and to maintain an output of the energy equivalent of 5 kilowatt hours of electricity for 4 hours. . 2023-01-11T13:21:39Z  
111-s-3716 111 s 3716 Mechanical Insulation Installation Incentive Act of 2010 Taxation 2010-08-05 2010-08-05 Read twice and referred to the Committee on Finance. Senate Sen. Gillibrand, Kirsten E. [D-NY] NY D G000555 3 Mechanical Insulation Installation Incentive Act of 2010 - Amends the Internal Revenue Code to allow an additional tax deduction for the cost of installing mechanical insulation property. Limits the amount of such deduction to the lesser of 30% and the reduction in energy loss from the installed mechanical insulation property compared to property which meets the minimum requirements of American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE) standard 90.1-2007. Allows a deduction for 30% of the cost of replacing such property. Defines "mechanical insulation property" as insulation materials, facings, and accessory products: (1) placed in service in connection with a mechanical system which is located in the United States and of a character subject to an allowance for depreciation; and (2) utilized for thermal, acoustical, and personnel safety requirements for mechanical piping and equipment, hot and cold applications, and heating, venting and air conditioning applications which can be used in a variety of facilities. Allows a tax deduction for capital expenditures related to mechanical insulation property. 2023-01-11T13:21:39Z  
111-s-3749 111 s 3749 Freight Rail Infrastructure Capacity Expansion Act of 2010 Taxation 2010-08-05 2010-08-05 Read twice and referred to the Committee on Finance. Senate Sen. Conrad, Kent [D-ND] ND D C000705 1 Freight Rail Infrastructure Capacity Expansion Act of 2010 - Amends the Internal Revenue Code to allow: (1) a tax credit for 25% of the cost of new qualified freight rail infrastructure property and qualified locomotive property; and (2) a taxpayer election to expense the cost of qualified freight rail infrastructure property (i.e., deduct all costs in the current taxable year). Terminates such credit and expensing election after 2015. 2023-01-11T13:21:38Z  
111-s-3692 111 s 3692 A bill to amend the Internal Revenue Code of 1986 to permanently extend the deductibility of mortgage insurance premiums. Taxation 2010-08-03 2010-08-03 Read twice and referred to the Committee on Finance. Senate Sen. Lincoln, Blanche L. [D-AR] AR D L000035 1 Amends the Internal Revenue Code to make permanent the tax deduction for mortgage insurance premiums. 2023-01-11T13:21:40Z  
111-hr-5982 111 hr 5982 Small Business Tax Relief Act of 2010 Taxation 2010-07-30 2010-07-30 On motion to suspend the rules and pass the bill Failed by the Yeas and Nays: (2/3 required): 241 - 154 (Roll no. 514). House Rep. Levin, Sander M. [D-MI-12] MI D L000263 24 Small Business Tax Relief Act of 2010 - Repeals the provision of the Patient Protection and Affordable Care Act that amends the Internal Revenue Code to apply to corporations reporting requirements for payments of $600 or more to persons engaged in a trade or business. Amends the Internal Revenue Code, with respect to the taxation of foreign income and the foreign tax credit, to: (1) suspend the recognition of foreign tax credits until the related foreign income is taken into account for U.S. tax purposes; (2) deny a foreign tax credit for foreign income not subject to U.S. taxation due to a covered asset acquisition (defined as an acquisition that results in an increase in tax basis for U.S. tax purposes but not for foreign tax purposes); (3) apply a separate foreign tax credit limitation for each item of income that would be treated as derived from sources within the United States and that would be treated as arising from sources outside the United States under a treaty obligation (and the taxpayer chooses the benefits of such treaty); (4) limit the amount of foreign tax credits that may be claimed by a U.S. domestic corporation with respect to a deemed dividend paid by a foreign subsidiary; (5) prevent a reduction in earnings in profits of a foreign corporation in an acquisition if more than 50% of the dividends arising from such acquisition would not be subject to U.S. taxation or be includible in the earnings and profits of a controlled foreign corporation; (6) treat a foreign corporation as a member of an affiliated group for interest allocation and apportionment purposes if more than 50% of its gross income is effectively connected with a U.S. trade or business and at least 80% of either the vote or value of its outstanding stock is owned directly or indirectly by members of the affiliated group; (7) repeal tax rules exempting foreign source income attributable to the active conduct of a foreign trade or business from tax withholding requirements; (8) treat as income received in the United States amounts r… 2023-01-11T13:21:49Z  
111-hr-5990 111 hr 5990 Rural Microbusiness Investment Credit Act of 2010 Taxation 2010-07-30 2010-07-30 Referred to the House Committee on Ways and Means. House Rep. Kind, Ron [D-WI-3] WI D K000188 1 Rural Microbusiness Investment Credit Act of 2010 - Amends the Internal Revenue Code to allow a business-related tax credit for 35% of new investment in a rural microbusiness. Imposes limits on such credit for businesses and individual taxpayers. Defines: (1) "rural microbusiness" as a trade or business that employs not more than 5 full-time employees in a taxable year and is carried on in a distressed rural area; and (2) "distressed rural area" as an area that has lost at least 5% of its population over the last 10 years or 10% of its population over the last 20 years, that has a median family income below 85 % of the national median family income, that has a poverty rate that exceeds 12.5%, or where average unemployment in the preceding year exceeds 125% of the national average. 2023-01-11T13:21:49Z  
111-hr-5994 111 hr 5994 Stop Deducting Damages Act of 2010 Taxation 2010-07-30 2010-07-30 Referred to the House Committee on Ways and Means. House Rep. Welch, Peter [D-VT-At Large] VT D W000800 2 Stop Deducting Damages Act of 2010 - Amends the Internal Revenue Code to: (1) deny a tax deduction for any amount paid or incurred for punitive damages in connection with any judgment in, or settlement of, any legal action; and (2) include any amount paid as punitive damages in gross income for income tax purposes. 2023-01-11T13:21:49Z  
111-hr-5995 111 hr 5995 Closing Oil Spill Tax Loopholes Act of 2010 Taxation 2010-07-30 2010-07-30 Referred to the House Committee on Ways and Means. House Rep. Grijalva, Raúl M. [D-AZ-7] AZ D G000551 0 Closing Oil Spill Tax Loopholes Act of 2010 - Amends the Internal Revenue Code to deny a tax deduction for payment of any claim for damages under the Oil Spill Pollution Act of 1990 with respect to any discharge of oil. 2023-01-11T13:21:49Z  
111-hr-6001 111 hr 6001 COBRA Affordability Act of 2010 Taxation 2010-07-30 2010-07-30 Referred to the House Committee on Ways and Means. House Rep. Pitts, Joseph R. [R-PA-16] PA R P000373 0 COBRA Affordability Act of 2010 - Amends the Internal Revenue Code to allow: (1) the establishment of tax-exempt accounts for the payment of COBRA (health insurance continuation benefits under the Consolidated Omnibus Budget Reconciliation Act of 1985) premiums; (2) an income-based tax deduction, up to $2,500, for cash contributions to such a COBRA premium payment account; (3) tax-free distributions from such an account for payment of COBRA premiums; (4) the rollover of unused amounts in such an account into a tax-exempt retirement account; and (5) employees to elect to enroll in an alternative health plan offered by their employers, in lieu of COBRA coverage. 2023-01-11T13:21:49Z  
111-hr-6025 111 hr 6025 Manufacturing Reinvestment Account Act of 2010 Taxation 2010-07-30 2010-07-30 Referred to the House Committee on Ways and Means. House Rep. DeLauro, Rosa L. [D-CT-3] CT D D000216 10 Manufacturing Reinvestment Account Act of 2010 - Amends the Internal Revenue Code to establish tax-exempt manufacturing reinvestment accounts (MRAs) for taxpayers engaged in a manufacturing business. Allows such manufacturers to make tax deductible cash payments into an MRA of the lesser of their domestic manufacturing gross receipts for the taxable year or $250,000. Permits expenditures from an MRA for expenses for property to be used in the manufacturing business and expenses for employee job training and workforce development. Terminates the tax deduction for payments to an MRA seven years after the enactment of this Act. 2023-01-11T13:21:48Z  
111-hr-6031 111 hr 6031 Denial of Certain Tax Benefits to Offending Oil Polluters Act of 2010 Taxation 2010-07-30 2010-07-30 Referred to the House Committee on Ways and Means. House Rep. Engel, Eliot L. [D-NY-17] NY D E000179 0 Denial of Certain Tax Benefits to Offending Oil Polluters Act of 2010 - Amends the Internal Revenue Code to deny all income tax credits and deductions to an offending oil polluter. Defines "offending oil polluter" to mean any person responsible for a vessel or a facility from which oil is discharged, unless such person: (1) has met all obligations under the Oil Pollution Act of 1990 to provide compensation for covered removal costs and damages; (2) was not found during the seven-year period after the first oil discharge to have committed willful or repeated violations under the Occupational Safety and Health Act of 1970; (3) was not convicted of a criminal violation for death or serious bodily injury; (4) did not have more than 10 fatalities at its facilities or refineries resulting from violations of federal or state health, safety, or environmental laws; and (5) was not required to pay fines of more than $10 million for violations of the Federal Water Pollution Control Act or the Clean Air Act. 2023-01-11T13:21:48Z  
111-hr-6033 111 hr 6033 Higher Education Affordability Act of 2010 Taxation 2010-07-30 2010-07-30 Referred to the House Committee on Ways and Means. House Rep. Hall, John J. [D-NY-19] NY D H001039 0 Higher Education Affordability Act of 2010 - Amends the Internal Revenue Code to replace the Hope and lifetime learning tax credits with a partially refundable $3,000 tax credit for the higher education expenses of a taxpayer, the taxpayer's spouse, or any dependent at an institution of higher education. 2023-01-11T13:21:48Z  
111-hr-6035 111 hr 6035 Foreign Oil Displacement Act of 2010 Taxation 2010-07-30 2010-07-30 Referred to the House Committee on Ways and Means. House Rep. Holden, Tim [D-PA-17] PA D H000712 0 Foreign Oil Displacement Act of 2010 - Amends the Internal Revenue Code to: (1) allow a tax credit for investment in a carbonaceous fuels facility; (2) allow a new 30% tax credit for investment in a carbonaceous fuels conversion facility; and (3) exempt from the manufacturer's excise tax on fuels carbonaceous fuel or any portion of a blend that is carbonaceous fuel. Defines "carbonaceous fuels conversion facility" as a facility for producing fuels from nonconventional sources using coal, including peat and any byproduct (including synthetic gas) or chemical that is from a coal, culm, or silt preparation facility and that contains fixed carbon derived from coal. 2023-01-11T13:21:48Z  
111-hr-6041 111 hr 6041 Bringing Business Back Act of 2010 Taxation 2010-07-30 2010-07-30 Referred to the House Committee on Ways and Means. House Rep. Kirk, Mark Steven [R-IL-10] IL R K000360 0 Bringing Business Back Act of 2010 - Amends the Internal Revenue Code to exclude from gross income for a specified 10-year period, for income tax purposes, income or gain from real property that is certified as zoned for commercial use, that has been undeveloped and vacant for a 2-year period, and that is located in a qualified census tract. Defines "qualified census tract" as any census tract that has an average poverty and unemployment rate exceeding the national rate and that exhibits another condition of distress, such as high crime, deteriorating infrastructure, or population decline. 2023-01-11T13:21:48Z  
111-hr-6056 111 hr 6056 To amend the Internal Revenue Code of 1986 to treat certain employee-funded pensions created before June 25, 1959, in the same manner as qualified trusts for purposes of unrelated debt-financed income derived from real property, and to increase the limitation on elective deferrals to such employee-funded pensions. Taxation 2010-07-30 2010-07-30 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: (1) exempt certain tax-exempt employee-funded pension plans created before June 25, 1959, from rules imposing a tax on unrelated debt-financed income derived from real property; and (2) make the limits on contributions to such employee-funded pension plans equal to the limits allowed for other tax-exempt retirement accounts. 2023-01-11T13:21:47Z  
111-hr-5918 111 hr 5918 To amend the Internal Revenue Code of 1986 to provide an investment tax credit for biomass heating property and repeal the passive activity limitation exception for working interests in oil and gas property. Taxation 2010-07-29 2010-07-29 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: (1) allow a 30% energy tax credit for investment in certain biomass heating property for periods ending before January 1, 2014; and (2) repeal the exemption from passive activity rules for working interests in oil or gas property. 2023-01-11T13:21:51Z  
111-hr-5931 111 hr 5931 Renewable Energy Incentive Act Taxation 2010-07-29 2010-07-29 Referred to House Energy and Commerce House Rep. Matsui, Doris O. [D-CA-5] CA D M001163 10 Renewable Energy Incentive Act - Amends the American Recovery and Reinvestment Act of 2009 to: (1) extend the grant program for investment in renewable energy property, including renewable resources used to produce electricity, and fuel cell, solar, wind, geothermal, and microturbine property, in lieu of tax credits, by extending the placed-in-service deadline for such property through 2012; and (2) expand eligibility for such grants to certain state power utilities and tax-exempt mutual or cooperative electric companies. Amends the Internal Revenue Code to: (1) allow an energy tax credit for investment in qualified solar manufacturing project property; (2) allow a tax credit for the purchase, consolidation, and use of contiguous high solarity disturbed private land to produce solar energy for use in a trade or business; and (3) limit the energy tax credit for solar energy equipment used to generate electricity or heat or cool a structure, as applied to swimming pools, to exclude those located at single-family residences. Defines "qualified solar manufacturing project property" as any tangible personal property purchased to re-equip, expand, or establish a manufacturing facility for producing solar energy equipment to generate electricity. 2023-01-11T13:21:51Z  
111-hr-5943 111 hr 5943 CRE Act of 2010 Taxation 2010-07-29 2010-07-29 Referred to the House Committee on Ways and Means. House Rep. Berkley, Shelley [D-NV-1] NV D B001231 2 Community Recovery and Enhancement Act of 2010 or the CRE Act of 2010 - Amends the Internal Revenue Code to allow a new tax deduction for 50% of equity investment in a partnership (qualified debt reduction equity investment) and 50% of any payment on commercial real property (qualified debt reduction payment) made to reduce the principal amount of the qualified indebtedness of such partnership or commercial property. Defines "qualified indebtedness" to mean any indebtedness incurred or assumed by a partnership or other taxpayer before January 1, 2009, which is secured by commercial real property. Requires a recapture in income of any deduction taken by a partnership if such partnership incurs additional indebtedness within three years after receiving a qualified debt reduction equity investment under this Act. 2023-01-11T13:21:50Z  
111-hr-5952 111 hr 5952 To amend the Internal Revenue Code of 1986 to allow a credit for installation of composite, recyclable power line poles. Taxation 2010-07-29 2010-07-29 Referred to the House Committee on Ways and Means. House Rep. Davis, Danny K. [D-IL-7] IL D D000096 0 Amends the Internal Revenue Code to allow: (1) a 30% qualifying advanced energy project tax credit for investment in utility poles or supports made from composite materials which are comprised of at least 15% recycled materials and are fully recyclable; and (2) a business-related tax credit for a qualified composite pole placed in service after December 31, 2010, and before January 1, 2016. Defines "qualified composite pole" as any pole which is used to support one or more wires to transmit or distribute electricity, which is comprised of not more than 85% virgin materials, and not less than 90% of which can be recycled. 2023-01-11T13:21:50Z  
111-hr-5956 111 hr 5956 To amend the Internal Revenue Code of 1986 to increase the additional standard deduction for individuals age 65 and older. Taxation 2010-07-29 2010-07-29 Referred to the House Committee on Ways and Means. House Rep. Hinchey, Maurice D. [D-NY-22] NY D H000627 8 Amends the Internal Revenue Code to increase from $600 to $2,200 the additional standard tax deduction for individuals age 65 and older and allow an annual inflation adjustment for such increased amount. 2023-01-11T13:21:50Z  
111-hr-5959 111 hr 5959 Tax Education & Accountability Act Taxation 2010-07-29 2010-07-29 Referred to the House Committee on Ways and Means. House Rep. Latta, Robert E. [R-OH-5] OH R L000566 3 Tax Education & Accountability Act or the TEA Act - Amends the Internal Revenue Code to repeal the withholding of income tax. Makes such repeal effective on or after the first January 1 occurring 1 year after the enactment of this Act. 2023-01-11T13:21:50Z  
111-hr-5962 111 hr 5962 American Business Competitiveness Act of 2010 Taxation 2010-07-29 2010-07-30 Sponsor introductory remarks on measure. (CR H6461-6462, E1531) House Rep. Maffei, Daniel B. [D-NY-25] NY D M001171 0 American Business Competitiveness Act of 2010 - Amends the Internal Revenue Code to: (1) reduce to 23% the maximum income tax rate for corporations; (2) set forth rules for the allocation of foreign-related tax credits and deductions; (3) repeal rules for the application of the worldwide allocation of interest for purposes of computing the limitation on the foreign tax credit; (4) repeal the last-in, first-out (LIFO) and the lower of cost or market methods of inventory; (5) make permanent the increased ($250,000) expensing allowance for depreciable business assets; (6) increase from 15 to 20 years the amortization period for goodwill and other intangibles; (7) set forth rules for the application of the economic substance doctrine to tax transactions; (8) reduce the percentage of the deduction for dividends received; (9) require the recognition of ordinary income on the sale or exercise of a stock option in an S corporation with an employee stock ownership plan (ESOP); and (10) allow nonrecognition of gain in a corporate reorganization for corporations that exchange property solely for stock other than nonqualified preferred stock. 2023-01-11T13:21:50Z  

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    congress INTEGER,
    bill_type 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);