legislation

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

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

955 rows where congress = 112 and policy_area = "Taxation" sorted by introduced_date descending

✎ View and edit SQL

This data as json, CSV (advanced)

Suggested facets: origin_chamber, sponsor_party, introduced_date (date), latest_action_date (date), update_date (date)

bill_type 8

policy_area 1

  • Taxation · 955 ✖

congress 1

  • 112 · 955 ✖
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
112-s-3716 112 s 3716 A bill to amend the Internal Revenue Code of 1986 to include vaccines against seasonal influenza within the definition of taxable vaccines. Taxation 2013-01-02 2013-01-03 Held at the desk. Senate Sen. Baucus, Max [D-MT] MT D B000243 1 (This measure has not been amended since it was introduced. The summary of that version is repeated here.) Amends the Internal Revenue Code to add vaccines against seasonal influenza to the list of those vaccines subject to the excise tax on taxable vaccines. 2019-02-20T23:45:11Z  
112-s-3714 112 s 3714 CALM Act Taxation 2012-12-30 2012-12-30 Read twice and referred to the Committee on Finance. Senate Sen. Manchin, Joe, III [D-WV] WV D M001183 0 Cliff Alleviation at Last Minute Act or the CALM Act - Amends the Internal Revenue Code to: (1) provide for a phased increase in income and capital gain tax rates beginning in 2013 through 2015, and (2) establish a permanent maximum estate tax rate of 45% and a unified estate and gift tax credit of $3.5 million. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 to authorize the Office of Management and Budget (OMB) to determine which defense and nondefense accounts will be reduced in FY2013-FY2021 to meet deficit reduction requirements and to report to Congress on its recommendations. Sets forth a congressional disapproval procedure for overriding OMB's recommendations. Amends title XVIII (Medicare) of the Social Security Act to require the Secretary of Health and Human Services to implement reforms under Medicare that result in reduced expenditures equal to $40 billion in each of FY2014-FY2023. Expresses the sense of the Senate that Congress should address comprehensive tax reform in the 113th Congress. 2019-11-15T21:52:20Z  
112-hr-6705 112 hr 6705 Building Efficiently Act of 2012 Taxation 2012-12-21 2012-12-21 Referred to the House Committee on Ways and Means. House Rep. Langevin, James R. [D-RI-2] RI D L000559 1 Building Efficiently Act of 2012 - Amends the Internal Revenue Code to establish, for depreciation purposes: (1) a 25-year recovery period for qualified energy efficient nonresidential real property, and (2) a 20-year recovery period for qualified energy efficient residential rental property. 2019-11-15T21:47:03Z  
112-sjres-51 112 sjres 51 A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service of the Department of the Treasury relating to taxable medical devices. Taxation 2012-12-21 2012-12-21 Read twice and referred to the Committee on Finance. Senate Sen. Paul, Rand [R-KY] KY R P000603 0 Disapproves and nullifies a rule submitted by the Internal Revenue Service (IRS) that provides guidance on the excise tax imposed on the sale of certain medical devices. 2019-11-15T21:52:20Z  
112-hr-6700 112 hr 6700 Stop Deducting Damages Act of 2012 Taxation 2012-12-20 2012-12-20 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 2012 - 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. 2019-11-15T21:47:02Z  
112-s-3700 112 s 3700 Vested Employee Pension Benefit Protection Act Taxation 2012-12-20 2012-12-20 Read twice and referred to the Committee on Finance. Senate Sen. McCaskill, Claire [D-MO] MO D M001170 0 Vested Employee Pension Benefit Protection Act - Amends the Internal Revenue Code to allow employees in the building and construction industry to make distributions from their tax-exempt employer pension plans at age 55 if they are not separated from service at the time of such distributions and were participants in such plan on or before January 1, 2013. 2022-02-03T05:53:08Z  
112-hr-6683 112 hr 6683 Hurricane Sandy Tax Relief Act of 2012 Taxation 2012-12-19 2012-12-19 Referred to the House Committee on Ways and Means. House Rep. Pascrell, Bill, Jr. [D-NJ-8] NJ D P000096 26 Hurricane Sandy Tax Relief Act of 2012 - Amends the Internal Revenue Code to provide tax benefits for individuals and businesses affected by Hurricane Sandy, including: an exemption from the gross income limitation for deducting casualty losses attributable to Hurricane Sandy; expensing allowances for Hurricane Sandy disaster expenses, disaster assistance property, and environmental remediation expenses; treatment of losses attributable to Hurricane Sandy as net operating losses; suspension of mortgage revenue bond requirements for residences located in the Hurricane Sandy disaster area; an increased charitable tax deduction for Hurricane Sandy disaster relief contributions; a special allocation of the new markets tax credit for investments in community development entities serving the disaster area; special adjustments to the earned income tax credit and the child tax credit for individuals living in the disaster area; a work opportunity tax credit for hiring employees residing in the disaster area; authorization for issuance of Hurricane Sandy bonds to finance disaster relief projects; and an additional allocation of low-income housing credits in states affected by Hurricane Sandy. 2019-11-15T21:47:02Z  
112-hr-6687 112 hr 6687 To amend the Internal Revenue Code of 1986 to include vaccines against seasonal influenza within the definition of taxable vaccines. Taxation 2012-12-19 2012-12-19 Referred to the House Committee on Ways and Means. House Rep. Gerlach, Jim [R-PA-6] PA R G000549 1 Amends the Internal Revenue Code to add vaccines against seasonal influenza to the list of those vaccines subject to the excise tax on taxable vaccines. 2019-11-15T21:47:02Z  
112-s-3695 112 s 3695 EACH Act Taxation 2012-12-19 2012-12-19 Read twice and referred to the Committee on Finance. Senate Sen. Lieberman, Joseph I. [ID-CT] CT ID L000304 6 Equitable Access to Care and Health Act or the EACH Act - Amends the Internal Revenue Code, with respect to minimum essential health care coverage requirements added by the Patient Protection and Affordable Care Act, to allow an additional religious exemption from such requirements for individuals whose sincerely held religious beliefs would cause them to object to medical health care provided under such coverage. Defines "medical health care" to mean voluntary health treatment by or supervised by a medical doctor that would be covered under minimum essential coverage that: (1) includes voluntary acute care treatment at hospital emergency rooms, walk-in clinics, or similar facilities; and (2) excludes treatment not administered or supervised by a medical doctor, physical examinations or treatment required by law or third parties, and vaccinations. 2019-11-15T21:52:20Z  
112-hr-6677 112 hr 6677 Common Sense Housing Investment Act of 2012 Taxation 2012-12-18 2012-12-18 Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. House Rep. Ellison, Keith [D-MN-5] MN D E000288 1 Common Sense Housing Investment Act of 2012 - Amends the Internal Revenue Code, with respect to the tax deduction for mortgage interest, to: (1) allow, in lieu of such deduction, a tax credit for 20% of mortgage interest paid in a taxable year for the taxpayer's principal residence and one other residence; (2) provide for a phaseout of the tax deduction for mortgage interest between 2013 and 2017; (3) allow a deduction for interest and taxes relating to land for dwelling purposes owned or leased by cooperative housing corporations; and (4) increase the state housing credit ceiling for the low-income housing tax credit. Directs the Secretary of the Treasury to apply the savings from the enactment of this Act to the Housing Trust Fund, for assistance under the Section 8 low-income housing program, and for the Public Housing Capital Fund. 2019-11-15T21:47:01Z  
112-hr-6678 112 hr 6678 College Research Education and Teacher Excellence (CREATE) Opportunity Act of 2012 Taxation 2012-12-18 2012-12-18 Referred to the Committee on Education and the Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. House Rep. Holt, Rush [D-NJ-12] NJ D H001032 0 College Research Education and Teacher Excellence (CREATE) Opportunity Act of 2012 - Amends the Internal Revenue Code to make the research tax credit permanent. Makes 100% of a taxpayer's expenditures for qualified research at an institution of higher education eligible for the research tax credit. (Currently, 65% of those expenditures are eligible.) Considers research in the social sciences to be qualified research, eligible for the research tax credit. Amends title IV (Student Assistance) of the Higher Education Act of 1965 to allow the Secretary of Education to award a student two Pell Grants during a single award year if the student is enrolled in an associate degree or certificate program at a junior or community college on at least a half-time basis for the equivalent of more than one academic year during the Pell Grant award year. Treats a Teacher Education Assistance for College and Higher Education (TEACH) Grant as a Direct Unsubsidized Stafford Loan only in proportion to the extent to which its recipient fails to comply with the Grant's service obligation. (TEACH Grants are provided to students who agree to teach for four years in a high-need field at an elementary or secondary school that serves a high number or percentage of low-income students.)   2020-02-10T16:50:32Z  
112-hr-6658 112 hr 6658 Urban Competitiveness Act Taxation 2012-12-13 2012-12-13 Referred to the House Committee on Ways and Means. House Rep. Clarke, Hansen [D-MI-13] MI D C001085 6 Urban Competitiveness Act - Amends the Internal Revenue Code to exclude from gross income any capital gain from the sale or exchange of a stock, partnership, or business property interest invested in an enterprise zone area which had an average unemployment rate of not less than 150% of the national average rate during the preceding calendar year and which experienced a population loss of at least 20% during the 10-year period beginning in 2000. 2019-11-15T21:47:00Z  
112-hr-6659 112 hr 6659 Urban Recovery and Growth Act Taxation 2012-12-13 2012-12-13 Referred to the House Committee on Ways and Means. House Rep. Clarke, Hansen [D-MI-13] MI D C001085 6 Urban Recovery and Growth Act - Amends the Internal Revenue Code to authorize the issuance of economic development extension bonds for the purpose of economic development or refinancing the indebtedness of a city that has an average unemployment rate of not less than 150% of the national average in the preceding calendar year and that has lost at least 20% of its population between 2000 and 2010. 2019-11-15T21:47:00Z  
112-hr-6660 112 hr 6660 Personal Holding Company Tax Parity and Reinvestment Act Taxation 2012-12-13 2012-12-13 Referred to the House Committee on Ways and Means. House Rep. Reichert, David G. [R-WA-8] WA R R000578 8 Personal Holding Company Tax Parity and Reinvestment Act - Amends the Internal Revenue Code to exclude dividends received by a U.S. shareholder from a controlled foreign corporation from the definition of "personal holding company income" for purposes of personal holding company taxation. 2019-11-15T21:47:00Z  
112-hr-6663 112 hr 6663 To permanently extend the 2001 and 2003 tax cuts. Taxation 2012-12-13 2012-12-13 Referred to the House Committee on Ways and Means. House Rep. Brooks, Mo [R-AL-5] AL R B001274 0 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 tax rates on capital gain and dividend income. 2019-11-15T21:47:00Z  
112-s-3680 112 s 3680 2013 Making Working Pay Credit Act Taxation 2012-12-13 2012-12-13 Read twice and referred to the Committee on Finance. Senate Sen. Harkin, Tom [D-IA] IA D H000206 2 2013 Making Working Pay Credit Act - Amends the Internal Revenue Code to: (1) revive in calendar year 2013 the making work pay tax credit, (2) establish the amount of such credit as the lesser of 6.0% of earned income or $800 in a taxable year ($1,600 for married couples filing jointly), and (3) require a reduction of such credit for taxpayers whose modified adjusted gross income exceeds $60,000 ($90,000 for married couples filing jointly). 2019-11-15T21:52:19Z  
112-hr-6653 112 hr 6653 Independent Contractor Tax Fairness and Simplification Act of 2012 Taxation 2012-12-12 2012-12-12 Referred to the House Committee on Ways and Means. House Rep. Paulsen, Erik [R-MN-3] MN R P000594 0 Independent Contractor Tax Fairness and Simplification Act of 2012 - Amends the Internal Revenue Code to set forth criteria for classifying a worker as an employee or an independent contractor. Prohibits: (1) any retroactive assessment of employment tax, except with respect to certain skilled workers, for tax periods after December 31, 1978, unless the employer had no reasonable basis for not treating a worker as an employee, and (2) the issuance, after the enactment of this Act, of Treasury regulations with respect to the employment status of any individual for purposes of the employment tax. Establishes safe harbor provisions upon which a service recipient or payor may rely in classifying a service provider as an independent contractor rather than as an employee where the service provider: (1) incurs significant financial responsibility for providing and maintaining equipment and facilities to perform work under a contract; (2) incurs unreimbursed expenses or risks income fluctuations because remuneration is directly related to sales or other output rather than solely to the number of hours actually worked or expenses incurred; (3) is compensated on factors related to the work performed and not solely on the basis of hours or time expended; and (4) substantially controls the means and manner of performing the contract services, the specifications of the service recipient or payor, and any additional contractual requirements. 2019-11-15T21:47:00Z  
112-hr-6647 112 hr 6647 To rename section 219(c) of the Internal Revenue Code of 1986 as the Kay Bailey Hutchison Spousal IRA. Taxation 2012-12-11 2012-12-11 Referred to the House Committee on Ways and Means. House Rep. Johnson, Sam [R-TX-3] TX R J000174 2 Amends the Internal Revenue Code to rename the section heading of Internal Revenue Code provisions relating to the individual retirement accounts (IRAs) of married individuals as the Kay Bailey Hutchison Spousal IRA. 2019-11-15T21:46:59Z  
112-s-3667 112 s 3667 A bill to rename section 219(c) of the Internal Revenue Code of 1986 as the Kay Bailey Hutchison Spousal IRA. Taxation 2012-12-10 2012-12-30 Referred to the House Committee on Ways and Means. Senate Sen. Mikulski, Barbara A. [D-MD] MD D M000702 1 (This measure has not been amended since it was introduced. The summary of that version is repeated here.) Amends the Internal Revenue Code to rename the section heading of Internal Revenue Code provisions relating to the individual retirement accounts (IRAs) of married individuals as the Kay Bailey Hutchison Spousal IRA. 2019-11-15T21:52:20Z  
112-hconres-144 112 hconres 144 Expressing the sense of Congress that a carbon tax is not in the economic interest of the United States. Taxation 2012-12-07 2012-12-07 Referred to the House Committee on Ways and Means. House Rep. Pompeo, Mike [R-KS-4] KS R P000602 32 Express the sense of Congress that a carbon tax would be detrimental to American families and businesses and is not in the interest of the United States. 2019-11-15T21:46:59Z  
112-sconres-61 112 sconres 61 A concurrent resolution expressing the sense of Congress that a carbon tax is not in the economic interest of the United States. Taxation 2012-12-06 2012-12-06 Referred to the Committee on Finance. (text of measure as introduced: CR S7687) Senate Sen. Vitter, David [R-LA] LA R V000127 20 Express the sense of Congress that a carbon tax would be detrimental to American families and businesses and is not in the interest of the United States. 2019-11-15T21:52:19Z  
112-sconres-62 112 sconres 62 A concurrent resolution expressing the sense of the Congress that our current tax incentives for retirement savings provide important benefits to Americans to help plan for a financially secure retirement. Taxation 2012-12-06 2012-12-06 Referred to the Committee on Finance. (text of measure as introduced: CR S7687) Senate Sen. Blumenthal, Richard [D-CT] CT D B001277 11 Expresses the sense of Congress that: (1) tax incentives for retirement savings plans play an important role in encouraging employers and employees to participate in such plans, (2) existing incentives have increased the number of Americans covered by a retirement plan, and (3) a reformed and simplified federal tax code should include incentives to maintain and contribute to such plans and to strengthen retirement security for all Americans. 2019-11-15T21:52:19Z  
112-s-3660 112 s 3660 Middle Class & Small Business Tax Cut Act of 2012 Taxation 2012-12-05 2012-12-05 Read twice and referred to the Committee on Finance. Senate Sen. Casey, Robert P., Jr. [D-PA] PA D C001070 0 Middle Class & Small Business Tax Cut Act of 2012 - Amends the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 to extend through 2013 the reductions in employment and self-employment tax rates. Amends the Internal Revenue Code to allow nongovernmental employers a credit against employment tax liability equal to 10% of the increase in any quarterly payroll over a payroll in a corresponding quarter in the previous calendar year. Limits the allowable amount of such credit to $500,000 for all quarters. Directs the Commissioner of Internal Revenue to: (1) notify all employers required to withhold employment taxes of the enactment and applicability of the payroll increase tax credit, and (2) report to Congress on enforcement measures taken to prevent and penalize fraud related to such tax credit. 2019-11-15T21:52:19Z  
112-hr-6627 112 hr 6627 Veterans Homebuyer Accessibility Act of 2012 Taxation 2012-12-03 2012-12-03 Referred to the House Committee on Ways and Means. House Rep. Langevin, James R. [D-RI-2] RI D L000559 0 Veterans Homebuyer Accessibility Act of 2012 - Amends the Internal Revenue Code, with respect to the tax credit for first-time homebuyers, to allow veterans of the Armed Forces a tax credit for 10% of the purchase price of a principal residence purchased prior to January 1, 2017. Allows an additional credit for the cost of installing special fixtures or movable facilities in a residence to accommodate a disability of the veteran. Requires a recapture of credit amounts if the veterans sells such residence within 36 months after purchasing it. 2019-11-15T21:46:59Z  
112-hconres-142 112 hconres 142 Expressing the opposition of Congress to Federal efforts to establish a carbon tax on fuels for electricity and transportation. Taxation 2012-11-30 2012-11-30 Referred to the House Committee on Ways and Means. House Rep. McKinley, David B. [R-WV-1] WV R M001180 20 Expresses the opposition of Congress to federal efforts to establish a carbon tax on fuels for electricity and transportation. 2019-11-15T21:46:59Z  
112-hr-6615 112 hr 6615 To exclude from gross income payments from the Aurora Victim Relief Fund to the victims of the event at the Century 16 Cinema in Aurora, Colorado, on July 20, 2012. Taxation 2012-11-29 2012-11-29 Referred to the House Committee on Ways and Means. House Rep. Perlmutter, Ed [D-CO-7] CO D P000593 7 Excludes from gross income, for income tax purposes, any amount received from the Aurora Victim Relief Fund established by the tax-exempt Community First Foundation, if such amount is paid on account of the mass shooting at the Century 16 Cinema in Aurora, Colorado, on July 20, 2012. 2019-11-15T21:46:58Z  
112-s-3648 112 s 3648 A bill to exclude from gross income for purposes of the Internal Revenue Code of 1986 any payments made from the Aurora Victim Relief Fund to the victims of the tragic event at the Century 16 Cinema in Aurora, Colorado, on July 20, 2012. Taxation 2012-11-29 2012-11-29 Read twice and referred to the Committee on Finance. Senate Sen. Bennet, Michael F. [D-CO] CO D B001267 1 Excludes from gross income, for income tax purposes, any amount received from the Aurora Victim Relief Fund established by the tax-exempt Community First Foundation, if such amount is paid on account of the mass shooting at the Century 16 Cinema in Aurora, Colorado, on July 20, 2012. 2023-01-11T13:23:08Z  
112-s-3650 112 s 3650 Ditch and Irrigation Company Tax Reform Act Taxation 2012-11-29 2012-11-29 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7219-7220) Senate Sen. Udall, Mark [D-CO] CO D U000038 4 Ditch and Irrigation Company Tax Reform Act - Amends the Internal Revenue Code to permit tax-exempt mutual ditch or irrigation companies to earn income from dispositions of certain real property and stock interests without affecting their tax-exempt status. Requires that such income be used to pay the operational and maintenance expenses of such a company. 2023-01-11T13:23:09Z  
112-hr-6597 112 hr 6597 EACH Act Taxation 2012-11-16 2012-11-16 Referred to the House Committee on Ways and Means. House Rep. Biggert, Judy [R-IL-13] IL R B001232 62 Equitable Access to Care and Health Act or the EACH Act - Amends the Internal Revenue Code, with respect to minimum essential health care coverage requirements added by the Patient Protection and Affordable Care Act, to allow an additional religious exemption from such requirements for individuals whose sincerely held religious beliefs would cause them to object to medical health care provided under such coverage. Defines "medical health care" to mean voluntary health treatment by or supervised by a medical doctor that would be covered under minimum essential coverage that: (1) includes voluntary acute care treatment at hospital emergency rooms, walk-in clinics, or similar facilities; and (2) excludes treatment not administered or supervised by a medical doctor, physical examinations or treatment required by law or third parties, and vaccinations. 2019-11-15T21:46:58Z  
112-hr-6599 112 hr 6599 Stop Subsidizing Childhood Obesity Act Taxation 2012-11-16 2012-11-16 Referred to the House Committee on Ways and Means. House Rep. Kucinich, Dennis J. [D-OH-10] OH D K000336 11 Stop Subsidizing Childhood Obesity Act - Amends the Internal Revenue Code to deny a tax deduction for expenses related to advertising and marketing primarily directed at children to promote the consumption by children of: (1) food from any fast food restaurant, (2) food of poor nutritional quality, and (3) any brand under which the majority of products are food of poor nutritional quality. Defines "food of poor nutritional quality" as food and beverages that are determined by the Secretary of the Treasury (in consultation with the Secretary of Health and Human Services [HHS] and the Federal Trade Commission [FTC]) to be inconsistent with the most recent dietary guidelines published under the National Nutrition Monitoring and Related Research Act of 1990. 2021-09-28T14:42:23Z  
112-hr-6583 112 hr 6583 To require the Secretary of the Treasury to implement a program to prevent the fraudulent use of taxpayer identification numbers of residents of United States territories and possessions to be used to obtain a credit or refund on tax returns filed with the United States. Taxation 2012-11-02 2012-11-02 Referred to the House Committee on Ways and Means. House Rep. Dent, Charles W. [R-PA-15] PA R D000604 0 Directs the Secretary of the Treasury to implement a program to prevent the fraudulent use of taxpayer identification numbers of residents of U.S. territories and possessions to obtain federal tax refunds or credits. Requires the program to include a comparison of all income tax returns filed with the United States and any U.S. territory or possession under the same taxpayer identification number. . 2019-11-15T21:46:58Z  
112-hr-6579 112 hr 6579 To amend the Internal Revenue Code of 1986 to deny any deduction for compensatory payments made to any person or governmental entity on account of the April 20, 2010, explosion on and sinking of the mobile offshore drilling unit Deepwater Horizon. Taxation 2012-10-26 2012-10-26 Referred to the House Committee on Ways and Means. House Rep. Bonner, Jo [R-AL-1] AL R B001244 7 Amends the Internal Revenue Code to deny a business expense tax deduction for any compensatory payments made to any person or governmental entity on account of the explosion on and sinking of the mobile offshore drilling unit Deepwater Horizon on April 20, 2010. 2019-11-15T21:46:58Z  
112-hr-6565 112 hr 6565 LIFT HIGHER Act of 2012 Taxation 2012-09-28 2012-09-28 Referred to the House Committee on Ways and Means. House Rep. Richardson, Laura [D-CA-37] CA D R000581 0 Leadership Invests in the Future Through Helping Individuals Gain Higher Education and Retraining Act of 2012 or the LIFT HIGHER Act of 2012 - Amends the Internal Revenue Code to allow applicants to a graduate school program an income-based refundable tax credit for expenses in connection with a graduate school program application, including application fees, fees for taking any required test, and amounts paid for study and preparation materials or for tutorial and preparation services for any test required by a graduate program. Limits the amount of such credit in any taxable year to $500 over the aggregate amount of credits allowable for all prior taxable years. - 2019-11-15T21:46:58Z  
112-hr-6559 112 hr 6559 To amend the Internal Revenue Code of 1986 to provide an exception from the passive loss rules for investments in high technology research small business pass-thru entities. Taxation 2012-09-25 2012-09-25 Referred to the House Committee on Ways and Means. House Rep. Gerlach, Jim [R-PA-6] PA R G000549 1 Amends the Internal Revenue Code to exempt from passive loss rules any activity of a taxpayer carried on by a high technology research small business pass-thru entity. Defines "high technology research small business pass-thru entity" as any domestic pass-thru entity that: (1) spends a specified percentage of its income on research, (2) is a small business with 250 or fewer employees, and (3) does not have aggregate gross receipts in excess of $150 million. 2019-11-15T21:46:57Z  
112-hr-6560 112 hr 6560 Local Schools and Infrastructure Improvement Act of 2012 Taxation 2012-09-25 2012-09-25 Referred to the House Committee on Ways and Means. House Rep. Coffman, Mike [R-CO-6] CO R C001077 0 Local Schools and Infrastructure Improvement Act of 2012 - Amends the Internal Revenue Code to allow a second advance refunding of an original tax-exempt private activity bond. 2022-02-03T06:02:23Z  
112-hr-6487 112 hr 6487 Manufacturing Economic Recovery Act of 2012 Taxation 2012-09-21 2012-09-21 Referred to the House Committee on Ways and Means. House Rep. McKinley, David B. [R-WV-1] WV R M001180 3 Manufacturing Economic Recovery Act of 2012 - Amends the Internal Revenue Code to allow: (1) a manufacturing recovery tax credit for investment in manufacturing real and tangible personal property used in the United States, including an increased credit for manufacturing property located in an economically disadvantaged area and an extremely economically disadvantaged area; (2) an additional investment tax credit for manufacturing property; and (3) a work opportunity tax credit for hiring an employee in a manufacturing facility located in the United States (manufacturing recovery employee), including an increased credit for hiring individuals receiving unemployment compensation. 2019-11-15T21:47:02Z  
112-hr-6500 112 hr 6500 Detroit Economic Competitiveness Act Taxation 2012-09-21 2012-09-21 Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. House Rep. Clarke, Hansen [D-MI-13] MI D C001085 2 Detroit Economic Competitiveness Act - Amends the Internal Revenue Code to establish the Detroit Jobs Trust Fund to finance economic development in Detroit, Michigan. Requires the Secretary of the Treasury to make annual distributions from such Fund to the city of Detroit for payment of debt obligations and for job development, public safety, education, and business and public infrastructure. Prohibits any distributions unless the city of Detroit: (1) does not impose an income tax during a period of distribution, (2) has made specified reductions in aggregate property taxes, (3) has used prior distributions as required under this Act, (4) has provided required information to the Comptroller General (GAO), and (5) has implemented a five-year plan describing development goals for Detroit and detailing how distributions from the Trust Fund will be spent. Terminates such Fund five years after enactment of this Act. Requires GAO to submit annual reports to Congress describing the use of distributions from the Trust Fund, the extent to which progress has been made in meeting the plan's development goals, and Comptroller General recommendations for improving the program established under this Act. Excludes from gross income capital gain from the sale or exchange of investment property used in trade or business in Detroit. 2021-04-19T19:44:01Z  
112-hr-6522 112 hr 6522 Middle Class College Tuition Tax Credit Expansion Act of 2012 Taxation 2012-09-21 2012-09-21 Referred to the House Committee on Ways and Means. House Rep. Israel, Steve [D-NY-2] NY D I000057 0 Middle Class College Tuition Tax Credit Expansion Act of 2012 - Amends the Internal Revenue Code to replace the Hope Scholarship and Lifetime Learning tax credits with a new American Opportunity Tax Credit that: (1) allows an increased income tax credit for the qualified tuition and related expenses of a student who is carrying at least one half of a normal course load, (2) increases the income threshold for reductions in the credit amount based upon modified adjusted gross income, (3) allows a lifetime dollar limitation on such credit of $25,000 for all taxable years, and (4) makes 50% of the credit refundable. Allows an exclusion from gross income of any amount received as a Federal Pell Grant. 2019-11-15T21:47:03Z  
112-hr-6523 112 hr 6523 ITIN Reform Act of 2012 Taxation 2012-09-21 2012-09-21 Referred to the House Committee on Ways and Means. House Rep. Johnson, Sam [R-TX-3] TX R J000174 0 ITIN Reform Act of 2012 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to issue an individual taxpayer identification number (ITIN) to an individual only if such individual: (1) submits an application for an ITIN in person at an Internal Revenue Service (IRS) taxpayer assistance center with required documentation, or (2) submits an application in person outside of the United States to an IRS employee or a designee of the Secretary at a U.S. diplomatic mission or consular post with required documentation. Exempts from such requirements: (1) the spouse, or the dependents, without a social security number of a taxpayer who is a member of the U.S. Armed Forces, and (2) nonresident aliens claiming tax treaty benefits. 2022-03-02T16:39:41Z  
112-hr-6535 112 hr 6535 Save America's National Economy Act Taxation 2012-09-21 2012-09-21 Referred to the Committee on the Budget, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. House Rep. Nadler, Jerrold [D-NY-8] NY D N000002 1 Save America's National Economy Act - Repeals provisions of the Balanced Budget and Emergency Deficit Control Act of 1985, as added by the Budget Control Act of 2011, that require automatic reductions in discretionary spending (sequestration) between FY2013 and FY2021. Amends the Internal Revenue Code to: (1) increase individual income tax rates for taxpayers whose taxable income exceeds $1 million, and (2) provide for an adjustment in the capital gains tax of taxpayers whose taxable income is subject to the 45% tax bracket. Establishes caps on funding levels for overseas contingency operations and related activities for FY2013-FY2021. 2022-03-01T05:34:22Z  
112-hr-6544 112 hr 6544 Manufacturing Innovation in America Act of 2012 Taxation 2012-09-21 2012-09-21 Referred to the House Committee on Ways and Means. House Rep. Schwartz, Allyson Y. [D-PA-13] PA D S001162 0 Manufacturing Innovation in America Act of 2012 - Amends the Internal Revenue Code to allow a taxpayer to elect a tax deduction for an amount equal to 71% of the lesser of: (1) the taxpayer's patent box profit, or (2 the taxpayer's taxable income for the taxable year. Defines "patent box profit" to include gross receipts derived from the sale, lease, license, or or other disposition of qualified patent property in the course of a U.S. trade or business over the sum of the taxpayer's cost of goods sold allocable to patent gross receipts, other expenses, losses, or deductions, including research and development expenditures, allocable to such receipts, plus routine profit. Defines "qualified patent" to include a patent issued or extended by, or for which an application is pending before, the United States Patent and Trademark Office (USPTO). Sets forth rules for the application of the patent box profit deduction to pass-thru entities, including partnerships and S corporations, trusts and estates, and agricultural and horticultural cooperatives. 2019-11-15T21:47:04Z  
112-hr-6549 112 hr 6549 Computers in Our Communities Act Taxation 2012-09-21 2012-09-21 Referred to the House Committee on Ways and Means. House Rep. Stark, Fortney Pete [D-CA-13] CA D S000810 12 Computers in Our Communities Act - Amends the Internal Revenue Code to extend through 2013 the tax deduction allowed to corporate taxpayers for charitable contributions of computer inventory for educational purposes. 2021-04-19T19:44:10Z  
112-hres-805 112 hres 805 Expressing the sense of the House of Representatives that in order to create certainty in the United States economy so that small businesses and job creators can invest and hire, Congress should enact long-term, predictable tax policy and, in the event that Congress and the President choose to raise taxes, they should give United States citizens at least one year after the enactment or expiration of the legislation to prepare for and adjust to any impact that such increase in taxes may have. Taxation 2012-09-21 2012-09-21 Referred to the House Committee on Ways and Means. House Rep. Yoder, Kevin [R-KS-3] KS R Y000063 0 Expresses the sense of the House of Representatives that: (1) Congress should enact long-term, predictable tax policy; and (2) taxpayers should be given at least one year after the enactment or expiration of legislation increasing taxes to prepare for and adjust to any impact such increase may have. 2019-11-15T21:47:04Z  
112-s-3610 112 s 3610 Investment Tax Credit Integrity Act Taxation 2012-09-21 2012-09-21 Read twice and referred to the Committee on Finance. Senate Sen. Wyden, Ron [D-OR] OR D W000779 1 Investment Tax Credit Integrity Act - Amends the Internal Revenue Code, with respect to the energy tax credit, to exclude from the basis of energy property for purposes of determining the amount of such credit, the amount of any antidumping or countervailing duty imposed on such property under the Tariff Act of 1930. 2019-11-15T21:52:20Z  
112-s-3616 112 s 3616 Making Adoption Affordable Act of 2012 Taxation 2012-09-21 2012-09-21 Read twice and referred to the Committee on Finance. Senate Sen. Landrieu, Mary L. [D-LA] LA D L000550 7 Making Adoption Affordable Act of 2012 - Makes permanent provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 allowing an increased tax credit for adoption expenses and an increased exclusion from an employee's gross income for amounts paid by an employer for adoption expenses. Amends the Internal Revenue Code to reinstate and make permanent: (1) the increase in the tax credit for adoption expenses and the increased exclusion from an employee's gross income for amounts paid by an employer for adoption expenses that were enacted by the Patient Protection and Affordable Care Act, (2) the annual inflation adjustments for such increased amounts, and (3) the refundability of the tax credit for adoption expenses. Directs the Secretary of the Treasury to take certain actions concerning: (1) Internal Revenue Service (IRS) communications efforts about the adoption tax credit, and (2) documentation of adoption expenses required before initiation of a tax audit. 2022-02-03T05:53:22Z  
112-hr-6459 112 hr 6459 Investment Savings Access After Catastrophes Act of 2012 Taxation 2012-09-20 2012-09-20 Referred to the Committee on Ways and Means, and in addition to the Committee on Appropriations, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. House Rep. Cassidy, Bill [R-LA-6] LA R C001075 8 Investment Savings Access After Catastrophes Act of 2012 - Defines "Hurricane Isaac disaster area" for purposes of this Act as any parish or county of Louisiana or Mississippi in an area in which a major disaster has been declared before September 10, 2012, under the Robert T. Stafford Disaster Relief and Emergency Assistance Act by reason of Hurricane Isaac. Provides for tax preferences in the Hurricane Isaac disaster area, including: (1) suspension of limitations on the tax deduction for personal casualty losses, (2) an extension of the carryback period for net operating losses, and (3) tax-free distributions from a retirement plan made on or after August 26, 2012, and before September 11, 2014, to an individual whose principal place of abode on August 26, 2012, was located in the Hurricane Isaac disaster area and who sustained an economic loss due to Hurricane Isaac. Rescinds unobligated funds in an amount equal to the reduction in revenues resulting from the enactment of this Act. 2019-11-15T21:47:01Z  
112-hr-6462 112 hr 6462 Water and Agriculture Technology Economic Revitalization Act of 2012 Taxation 2012-09-20 2012-09-20 Referred to the House Committee on Ways and Means. House Rep. Gardner, Cory [R-CO-4] CO R G000562 4 Water and Agriculture Technology Economic Revitalization Act of 2012 - Amends the Internal Revenue Code to permit tax-exempt mutual ditch or irrigation companies to earn income from dispositions of certain real property and stock interests without affecting their tax-exempt status. Requires that such income be used to pay the costs of operations, maintenance, and capital improvements of such a company. 2019-11-15T21:47:01Z  
112-hr-6468 112 hr 6468 To amend the Internal Revenue Code of 1986 to clarify that tar sands are crude oil for purposes of the Federal excise tax on petroleum. Taxation 2012-09-20 2012-09-20 Referred to the House Committee on Ways and Means. House Rep. Markey, Edward J. [D-MA-7] MA D M000133 2 Amends the Internal Revenue Code to include tar sands in the definition of "crude oil" for purposes of the excise tax on petroleum. 2019-11-15T21:47:00Z  
112-hr-6472 112 hr 6472 Savings for American Families' Future Act of 2012 Taxation 2012-09-20 2012-09-20 Referred to the House Committee on Ways and Means. House Rep. Neal, Richard E. [D-MA-2] MA D N000015 5 Savings for American Families' Future Act of 2012 - Amends the Internal Revenue Code to: (1) increase the rate of the tax credit for retirement savings contributions, (2) make such credit refundable, and (3) direct the Secretary of the Treasury to pay matching credit amounts into taxpayer retirement accounts. 2019-11-15T21:47:00Z  
112-s-3581 112 s 3581 A bill to amend the Internal Revenue Code of 1986 to modify the credit for carbon dioxide sequestration. Taxation 2012-09-20 2012-09-20 Read twice and referred to the Committee on Finance. Senate Sen. Conrad, Kent [D-ND] ND D C000705 2 Amends the Internal Revenue Code, with respect to the tax credit for carbon dioxide sequestration, to: (1) establish a national limitation for such credit based upon metric tons of qualified carbon dioxide (defined as carbon dioxide captured from an industrial source that would otherwise be released into the atmosphere as industrial emission of greenhouse gas and that is measured at the source of capture and verified at the point of disposal or injection); (2) direct the Secretary of the Treasury to establish processes and procedures for allocating the national limitation and for certifying projects for which an allocation has been made; (3) impose a 10-year limitation period for such credit; (4) identify the primary taxpayer eligible to claim such credit as the taxpayer who captures the qualified carbon dioxide and disposes, through contract or otherwise, of the qualified carbon dioxide in a specified manner; and (5) provide for the transferability of such credit. 2022-02-03T05:54:25Z  
112-s-3591 112 s 3591 Commercial Building Modernization Act Taxation 2012-09-20 2012-09-20 Read twice and referred to the Committee on Finance. Senate Sen. Snowe, Olympia J. [R-ME] ME R S000663 3 Commercial Building Modernization Act- Amends the Internal Revenue Code, with respect to the tax deduction for energy-efficient commercial buildings, to: (1) extend such deduction through 2016; (2) include within the definition of "property" for purposes of such deduction a commercial building and a multifamily building (a structure of five or more dwelling units used as residential housing); (3) increase the maximum amount of such deduction; and (4) adopt the updated standard of the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of North America applicable to property eligible for such deduction. Allows through 2016 a new tax deduction for the cost of retrofitting existing commercial and multifamily buildings. 2019-11-15T21:52:20Z  
112-s-3594 112 s 3594 A bill to amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies. Taxation 2012-09-20 2012-09-20 Read twice and referred to the Committee on Finance. Senate Sen. Harkin, Tom [D-IA] IA D H000206 3 Amends the Internal Revenue Code to expand the eligibility of certain small insurance companies (other than life insurance companies) for the alternative corporate income tax by increasing the premium limitation used to determine such eligibility to $2.025 million (from $1.2 million), with an annual inflation adjustment after 2012. 2019-11-15T21:52:20Z  
112-s-3595 112 s 3595 A bill to amend the Internal Revenue Code of 1986 to provide an exception from the passive loss rules for investments in high technology research small business pass-thru entities. Taxation 2012-09-20 2012-09-20 Read twice and referred to the Committee on Finance. Senate Sen. Menendez, Robert [D-NJ] NJ D M000639 1 Amends the Internal Revenue Code to exempt from passive loss rules any activity of a taxpayer carried on by a high technology research small business pass-thru entity. Defines "high technology research small business pass-thru entity" as any domestic pass-thru entity that: (1) spends a specified percentage of its income on research, (2) is a small business with 250 or fewer employees, and (3) does not have aggregate gross receipts in excess of $150 million. 2019-11-15T21:52:20Z  
112-s-3601 112 s 3601 Investment Savings Access After Catastrophes Act of 2012 Taxation 2012-09-20 2012-09-20 Read twice and referred to the Committee on Finance. Senate Sen. Vitter, David [R-LA] LA R V000127 1 Investment Savings Access After Catastrophes Act of 2012 - Defines "Hurricane Isaac disaster area" for purposes of this Act as any parish or county of Louisiana or Mississippi in an area in which a major disaster has been declared before September 10, 2012, under the Robert T. Stafford Disaster Relief and Emergency Assistance Act by reason of Hurricane Isaac. Provides for tax preferences in the Hurricane Isaac disaster area, including: (1) suspension of limitations on the tax deduction for personal casualty losses, (2) an extension of the carryback period for net operating losses, and (3) tax-free distributions from a retirement plan made on or after August 26, 2012, and before September 11, 2014, to an individual whose principal place of abode on August 26, 2012, was located in the Hurricane Isaac disaster area and who sustained an economic loss due to Hurricane Isaac. Rescinds unobligated funds in an amount equal to the reduction in revenues resulting from the enactment of this Act. 2019-11-15T21:52:20Z  
112-hr-6437 112 hr 6437 Master Limited Partnerships Parity Act Taxation 2012-09-19 2012-09-19 Referred to the House Committee on Ways and Means. House Rep. Poe, Ted [R-TX-2] TX R P000592 4 Master Limited Partnerships Parity Act - Amends the Internal Revenue Code, with respect to the tax treatment of publicly traded partnerships as corporations, to expand the definition of "qualifying income" for such partnerships to include income and gains from renewable and alternative fuels (in addition to fossil fuels), including renewable energy facilities used in the production of electricity, biodiesel, alcohol used as fuels, and renewable fuels used to reduce or replace fossil fuels present in transportation fuels. 2019-11-15T21:46:59Z  
112-hr-6439 112 hr 6439 Keep the Forest in the Family Estate Tax Act of 2012 Taxation 2012-09-19 2012-09-19 Referred to the House Committee on Ways and Means. House Rep. Black, Diane [R-TN-6] TN R B001273 23 Keep the Forest in the Family Estate Tax Act of 2012 - Amends the Internal Revenue Code to: (1) provide an exemption from the additional estate tax for the disposition or severance of standing timber on a qualified woodland for timber that is harvested consistent with a written forest management plan or under professional guidance, and (2) increase from $750,000 to $5 million the limitation on the reduction in the fair market value of real property used for farming or in another trade or business for estate tax purposes. 2019-11-15T21:47:00Z  
112-hr-6410 112 hr 6410 Buffett Rule Act of 2012 Taxation 2012-09-14 2012-09-20 Received in the Senate. House Rep. Scalise, Steve [R-LA-1] LA R S001176 15 (This measure has not been amended since it was introduced. The summary of that version is repeated here.) Buffett Rule Act of 2012 - Amends the Internal Revenue Code to allow taxpayers to donate an amount (not less than $1), in addition to any tax owed, which shall be deposited in the general fund of the Treasury and transferred to an account used to reduce the public debt.  Requires such donation to be designated on a taxpayer's income tax return at the time such return is filed. 2022-03-02T15:36:55Z  
112-hr-6411 112 hr 6411 Inclusive Prosperity Act Taxation 2012-09-14 2012-09-14 Referred to the House Committee on Ways and Means. House Rep. Ellison, Keith [D-MN-5] MN D E000288 16 Inclusive Prosperity Act - Amends the Internal Revenue Code to: (1) impose a tax on the transfer of ownership in certain securities, including any share of stock in a corporation, any partnership or beneficial interest in a partnership or trust, any note, bond, debenture, or other evidence of indebtedness (excluding tax-exempt municipal bonds), or derivative financial instruments; and (2) allow an individual taxpayer whose modified adjusted gross income does not exceed $50,000 a tax credit for the amount of tax paid on financial transactions under this Act. 2022-02-03T05:54:25Z  
112-hr-6398 112 hr 6398 Home Energy Savings Act of 2012 Taxation 2012-09-13 2012-09-13 Referred to the House Committee on Ways and Means. House Rep. Gerlach, Jim [R-PA-6] PA R G000549 4 Home Energy Savings Act of 2012 - Amends the Internal Revenue Code, with respect to the tax credit for nonbusiness energy property expenditures, to: (1) make such tax credit permanent; (2) increase from $500 to $1,000 the dollar limitation on such credit; (3) allow the inclusion of labor costs in amounts eligible for such credit; (4) revise definitions and requirements relating to roofing products and for natural gas, propane, oil furnaces, or hot water boilers and heaters; and (5) set forth documentation requirements for claiming such credit. 2022-02-03T05:53:08Z  
112-hr-6384 112 hr 6384 Fuel Cell and Hydrogen Infrastructure for America Act of 2012 Taxation 2012-09-12 2012-09-12 Referred to the House Committee on Ways and Means. House Rep. Larson, John B. [D-CT-1] CT D L000557 1 Fuel Cell and Hydrogen Infrastructure for America Act of 2012 - Amends the Internal Revenue Code, with respect to the tax credit for alternative fuel vehicle refueling property expenditures, to: (1) increase the rate of such credit from 30% to 50% for hydrogen-related alternative fuel vehicles, (2) eliminate the dollar limitation on such credit for hydrogen-related vehicles, (3) allow such credit for off-highway motor vehicles designed for carrying or towing loads, and (4) extend such credit through 2016 for property related to hydrogen. Increases the 30% energy tax credit for investment in fuel cell property to: (1) 50% for fuel cell property used in a combined heat and power system having an energy efficiency percentage of 70% or more, and (2) 40% for fuel cell property having an energy efficiency percentage of at least 60% but less than 70%. 2019-11-15T21:46:58Z  
112-s-3531 112 s 3531 A bill to amend the Internal Revenue Code of 1986 to increase, expand, and extend the credit for hydrogen-related alternative fuel vehicle refueling property and to increase the investment credit for more efficient fuel cells. Taxation 2012-09-12 2012-09-12 Read twice and referred to the Committee on Finance. Senate Sen. Blumenthal, Richard [D-CT] CT D B001277 0 Amends the Internal Revenue Code, with respect to the tax credit for alternative fuel vehicle refueling property expenditures, to: (1) increase the rate of such credit from 30% to 50% for hydrogen-related alternative fuel vehicles, (2) eliminate the dollar limitation on such credit for hydrogen-related vehicles, (3) allow such credit for off-highway motor vehicles designed for carrying or towing loads, and (4) extend such credit through 2016 for property related to hydrogen. Increases the 30% energy tax credit for investment in fuel cell property to: (1) 50% for fuel cell property used in a combined heat and power system having an energy efficiency percentage of 70% or more, and (2) 40% for fuel cell property having an energy efficiency percentage of at least 60% but less than 70%. 2019-11-15T21:52:18Z  
112-s-3532 112 s 3532 Church Plan Clarification Act of 2012 Taxation 2012-09-12 2012-09-12 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6272-6273) Senate Sen. Hutchison, Kay Bailey [R-TX] TX R H001016 1 Church Plan Clarification Act of 2012 - Amends the Internal Revenue Code to declare that an organization otherwise eligible to participate in a church plan shall not be aggregated with another such organization and treated as a single employer with it unless: (1) one organization provides directly or indirectly at least 80% of the operating funds for the other one during the recipient organization's preceding tax year, and (2) there is a degree of common management or supervision between the organizations. Preempts any state law which would directly or indirectly prohibit or restrict the inclusion in any church plan of an automatic contribution arrangement. Excludes from gross income amounts attributable to transfers of and mergers of church plans that are maintained by the same church or convention or association of churches. Allows church plans and their supporting organizations to invest plan assets in a group trust (as defined by Internal Revenue Service Revenue Rulings). 2019-11-15T21:52:18Z  
112-s-3536 112 s 3536 VOW to Hire Heroes Extension Act of 2012 Taxation 2012-09-12 2012-09-12 Read twice and referred to the Committee on Finance. Senate Sen. Blumenthal, Richard [D-CT] CT D B001277 7 VOW to Hire Heroes Extension Act of 2012 - Amends the Internal Revenue Code to: (1) extend through 2016 the work opportunity tax credit for hiring veterans, (2) revise tax credit eligibility requirements for documenting the status of veterans and their receipt of unemployment compensation, and (3) extend the payroll tax offset for such credit to certain for-profit employers. 2019-11-15T21:52:19Z  
112-s-3521 112 s 3521 Family and Business Tax Cut Certainty Act of 2012 Taxation 2012-08-28 2012-09-19 Motion to proceed to consideration of measure withdrawn in Senate. (consideration: CR S6405) Senate Sen. Baucus, Max [D-MT] MT D B000243 0 (This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.) Family and Business Tax Cut Certainty Act of 2012 - Amends the Internal Revenue Code to extend through 2013 expiring tax expenditures for individuals, businesses, and the energy sector. Title I: Individual Tax Provisions - Subtitle A: Alternative Minimum Tax Relief - (Sec. 101) Extends through 2013 the increased alternative minimum tax (AMT) exemption amount for individual taxpayers and the offset against the AMT for certain nonrefundable personal tax credits. Subtitle B: Other Individual Tax Provisions - (Sec. 111) Extends through 2013: (1) the tax deduction for certain expenses of elementary and secondary school teachers, (2) the exclusion from gross income of income attributable to the discharge of indebtedness incurred with respect to a principal residence, (3) the equalization of the exclusion from gross income for employer-provided commuter transit and parking benefits, (4) the tax deduction for mortgage insurance premiums, (5) the tax deduction for state and local general sales taxes in lieu of state and local income taxes, (6) the tax deduction for contributions of capital gain real property made for conservation purposes, (7) the deduction from gross income for qualified tuition and related expenses, and (8) tax-free distributions from individual retirement accounts for charitable purposes. Subtitle C: Tax Administration - (Sec. 121) Make permanent the authority of the Secretary of the Treasury to disclose tax returns and other information to federal and state prison officials concerning inmates who may have filed or facilitated the filing of false or fraudulent tax returns. Allows disclosures of such information to contractors responsible for the operation of a federal or state prison and to the legal representatives of the Federal Bureau of Prisons, of a state agency or contractor charged with the responsibility for administration of prisons, or of the incarcerated individ… 2022-02-03T05:59:26Z  
112-hr-6359 112 hr 6359 To amend the Internal Revenue Code of 1986 to exclude from gross income any prizes or awards won in competition in the Olympic Games and Paralympic Games. Taxation 2012-08-07 2012-08-07 Referred to the House Committee on Ways and Means. House Rep. Reyes, Silvestre [D-TX-16] TX D R000170 0 Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of any medal awarded in, or any prize money received from the U.S. Olympic Committee on account of, competition in the Olympic Games or Paralympic Games. 2019-11-15T21:46:58Z  
112-hr-6276 112 hr 6276 Commercial Fishing, Farm, and Ranch Risk Management Act Taxation 2012-08-02 2012-08-02 Referred to the House Committee on Ways and Means. House Rep. Landry, Jeffrey M. [R-LA-3] LA R L000574 0 Commercial Fishing, Farm, and Ranch Risk Management Act - Amends the Internal Revenue Code to establish a Commercial Fishing, Farm, and Ranch Risk Management Account (CFFR Account) to provide farmers and commercial fisherman with additional capital for investment and to protect against operating losses. Allows a tax deduction for cash contributions to a CFFR Account, limited to 20% of the taxpayer's taxable income attributable to an active farm or commercial fishing business. Imposes a 10% additional tax on amounts in a CFFR Account which are not distributed within 10 years after the establishment of such Account. 2019-11-15T21:47:03Z  
112-hr-6279 112 hr 6279 Death Tax Repeal Act Taxation 2012-08-02 2012-08-02 Referred to the House Committee on Ways and Means. House Rep. Griffin, Tim [R-AR-2] AR R G000567 0 Death Tax Repeal Act - Repeals the federal estate, gift, and generation-skipping transfer taxes. 2019-11-15T21:47:03Z  
112-hr-6287 112 hr 6287 Tax Exemption for American Medalists Act Taxation 2012-08-02 2012-08-02 Referred to the House Committee on Ways and Means. House Rep. Richardson, Laura [D-CA-37] CA D R000581 0 Tax Exemption for American Medalists Act - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of any medal awarded in, or any prize money received from the U.S. Olympic Committee on account of, competition in the Olympic Games or Paralympic Games. 2019-11-15T21:46:57Z  
112-hr-6289 112 hr 6289 Making College Affordable Act of 2012 Taxation 2012-08-02 2012-08-02 Referred to the House Committee on Ways and Means. House Rep. Gardner, Cory [R-CO-4] CO R G000562 9 Making College Affordable Act of 2012 - Amends the Internal Revenue Code, with respect to Coverdell education savings accounts, to: (1) increase the age limit for beneficiaries of such accounts after which contributions may not be made from age 18 to age 26, (2) increase the maximum contribution limit in any taxable year from $2,000 to $10,000, and (3) allow an annual inflation adjustment to the increased contribution limit for taxable years beginning in a calendar year after 2012. 2019-11-15T21:46:57Z  
112-hr-6295 112 hr 6295 To amend the Internal Revenue Code of 1986 to encourage the building of housing for moderate income seniors. Taxation 2012-08-02 2012-08-02 Referred to the House Committee on Ways and Means. House Rep. Baca, Joe [D-CA-43] CA D B001234 0 Amends the Internal Revenue Code, with respect to the low-income housing tax credit, to qualify for such credit low-income housing units that are available to individuals who have attained the age of 62 and whose incomes are 140% or less of the income limitation required for occupants of such housing units. 2019-11-15T21:47:04Z  
112-hr-6316 112 hr 6316 To amend the Internal Revenue Code of 1986 to exclude from income and employment taxes real property tax abatements for seniors and disabled individuals in exchange for services. Taxation 2012-08-02 2012-08-02 Referred to the House Committee on Ways and Means. House Rep. Frank, Barney [D-MA-4] MA D F000339 1 Amends the Internal Revenue Code to allow individuals who have attained age 60 or are disabled an exemption from income and employment taxes for real property tax abatements received under a state or local program in which such individuals have provided services in exchange for such abatements. 2019-11-15T21:46:57Z  
112-hr-6319 112 hr 6319 Startup Innovation Credit Act of 2012 Taxation 2012-08-02 2012-08-02 Referred to the House Committee on Ways and Means. House Rep. Gerlach, Jim [R-PA-6] PA R G000549 1 Startup Innovation Credit Act of 2012 - Amends the Internal Revenue Code to allow a qualified small business, other than a tax-exempt organization, to use a portion of its tax credit for increasing research expenditures as an offset against its payroll tax liability under the Federal Insurance Contributions Act (FICA).  Defines "qualified small business" as a corporation, partnership, or S corporation if the gross receipts of such entity for the taxable year are less than $5 million and such entity did not have gross receipts for any period preceding the 5-year period ending with such taxable year. Limits the amount of the payroll tax credit portion to $250,000 in any taxable year. 2019-11-15T21:47:04Z  
112-hr-6323 112 hr 6323 Electric Vehicle Purchasing Credit Expansion Act of 2012 Taxation 2012-08-02 2012-08-03 Sponsor introductory remarks on measure. (CR E1427) House Rep. Hahn, Janice [D-CA-36] CA D H001063 0 Electric Vehicle Purchasing Credit Expansion Act of 2012 - Amends the Internal Revenue Code, with respect to the tax credit for the purchase of new plug-in electric drive motor vehicles, to increase: (1) the per vehicle dollar limitation from $2,500 to $3,750, and (2) the limitation based on battery capacity from $5,000 to $6,250. 2019-11-15T21:47:04Z  
112-hr-6325 112 hr 6325 STEM Education Opportunity Act Taxation 2012-08-02 2012-08-02 Referred to the House Committee on Ways and Means. House Rep. Hanna, Richard L. [R-NY-24] NY R H001051 1 STEM Education Opportunity Act - Amends the Internal Revenue Code to allow: (1) individual taxpayers a deduction from gross income for STEM (i.e., science, technology, engineering, and mathematics) higher education expenses; and (2) a business-related tax credit for contributions of STEM property (e.g., computer equipment and software, microscopes, and lab equipment), services, and training made to an elementary or secondary school to promote education in the biological sciences, mathematics, earth and physical sciences, computer and information science, engineering, geosciences, and social and behavioral sciences. Defines "STEM higher education expenses" to include any expenses incurred by an individual attending an institution of higher education who is majoring in science, technology, engineering, or mathematics. Requires the Comptroller General (GAO) to submit to Congress a report detailing: (1) the efficacy of this Act in increasing higher education enrollment in the fields of mathematics, science, engineering, and technology; and (2) any effect this Act has had on the price of higher education tuition in such fields. 2019-11-15T21:47:04Z  
112-hr-6329 112 hr 6329 Build It in America Act of 2012 Taxation 2012-08-02 2012-08-02 Referred to the House Committee on Ways and Means. House Rep. Hochul, Kathleen C. [D-NY-26] NY D H001062 0 Build It in America Act of 2012 - Amends the Internal Revenue Code to: (1) make the tax credit for increasing research activities permanent, (2) increase the rate of such tax credit for manufacturers whose adjusted gross receipts attributable to domestic production exceed 50%, and (3) make such credit refundable for certain small businesses. 2019-11-15T21:47:03Z  
112-hr-6338 112 hr 6338 Managed Carbon Price Act of 2012 Taxation 2012-08-02 2012-08-03 Referred to the Subcommittee on Energy and Power. House Rep. McDermott, Jim [D-WA-7] WA D M000404 4 Managed Carbon Price Act of 2012 - Amends the Internal Revenue Code to require covered persons (i.e., U.S. coal producers, oil refinery operators, first sellers of natural gas, and producers of other greenhouse gas [GHG] emission substances and importers of any GHG emission substance) to purchase a federal emission permit from the Secretary of the Treasury for the sale, combustion, or other use of such a substance. Exempts from such requirement use of a GHG emission substance: (1) as material in the production of another article by such person, or (2) for noncombustion agricultural purposes. Requires the Secretary to impose a GHG emission permit equivalency fee on imports of carbon intensive goods. Requires federal emission permits to be: (1) denominated in one-quarter carbon dioxide equivalents, and (2) purchased within 14 calendar days before or after a GHG emission substance is produced or entered into the United States. Requires the Secretary to: (1) establish a price for obtaining a permit for a year based on a determination of the dollar amount necessary to meet specified emissions reductions targets, (2) publish a five-year price schedule for permits by January 1, 2014, for each of the five years from 2015 to 2019, and (3) publish a 10-year schedule of the minimum and maximum prices for permits by January 1, 2021, and every 10 years thereafter. Sets minimum prices. Authorizes the Secretary to reduce permit prices if target reductions are being exceeded and to increase such prices if target reductions are not being met. Establishes emission reduction targets for 2015 through 2059 decreasing from 100% to 20% of the carbon dioxide equivalents emitted in the United States in 2005. Requires the Secretary to report annually on: (1) the extent to which such limitations are being achieved, (2) GHG emission permits sold and their impact on GHG emissions, and (3) worldwide GHG emissions in relation to 2005 emissions. Defines a "carbon dioxide equivalent" as the quantity of a GHG emission substance that … 2019-11-15T21:47:04Z  
112-hr-6341 112 hr 6341 To amend the Internal Revenue Code of 1986 to allow a partial exclusion under section 911 for foreign earned income of employees of United States Government contractors who do not fulfill their foreign country residency requirements by reason of an Armed Forces troop reduction or similar cause beyond the employer's control. Taxation 2012-08-02 2012-08-02 Referred to the House Committee on Ways and Means. House Rep. Palazzo, Steven M. [R-MS-4] MS R P000601 0 Amends the Internal Revenue Code to allow employees of a U.S. contractor working in a foreign country to claim the exclusion from gross income for their income earned in such country even if they are required to depart from such country prior to meeting the foreign country residency requirement for such tax exclusion if their departure was a direct result of: (1) a reduction in the number of personnel serving in a combat zone in such country, (2) a termination of the contract under which the U.S. contractor is performing services in such combat zone, or (3) the termination of their employment with the contractor on account of the reduction of personnel or the termination of the contract. 2019-11-15T21:46:57Z  
112-hr-6353 112 hr 6353 Manufacturing American Innovation Act of 2012 Taxation 2012-08-02 2012-08-02 Referred to the House Committee on Ways and Means. House Rep. Schwartz, Allyson Y. [D-PA-13] PA D S001162 1 Manufacturing American Innovation Act of 2012 - Amends the Internal Revenue Code to allow a taxpayer to elect a tax deduction for an amount equal to 71% of the lesser of: (1) the taxpayer's patent box profit, or (2 the taxpayer's taxable income for the taxable year. Defines "patent box profit" to include gross receipts derived from the sale, lease, license, or or other disposition of qualified patent property in the course of a U.S. trade or business over the sum of the taxpayer's cost of goods sold allocable to patent gross receipts, other expenses, losses, or deductions, including research and development expenditures, allocable to such receipts, plus routine profit. Defines "qualified patent" to include a patent issued or extended by, or for which an application is pending before, the United States Patent and Trademark Office (USPTO). Sets forth rules for the application of the patent box profit deduction to pass-thru entities, including partnerships and S corporations, trusts and estates, and agricultural and horticultural cooperatives. 2019-11-15T21:47:03Z  
112-s-3485 112 s 3485 Mobile Workforce State Income Tax Simplification Act of 2012 Taxation 2012-08-02 2012-08-02 Read twice and referred to the Committee on Finance. Senate Sen. Brown, Sherrod [D-OH] OH D B000944 1 Mobile Workforce State Income Tax Simplification Act of 2012 - Prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. Exempts employers from withholding of tax and information reporting requirements for employees not subject to income tax under this Act. Allows an employer, for purposes of determining penalties related to employer withholding or reporting requirements, to rely on an employee's annual determination of the time such employee will spend working in a state in the absence of fraud or collusion by such employee. Exempts from the definition of "employee" for purposes of this Act professional athletes, professional entertainers, and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis. 2019-11-15T21:52:18Z  
112-s-3491 112 s 3491 Qualifying Renewable Chemical Production Tax Credit Act of 2012 Taxation 2012-08-02 2012-08-02 Read twice and referred to the Committee on Finance. Senate Sen. Stabenow, Debbie [D-MI] MI D S000770 0 Qualifying Renewable Chemical Production Tax Credit Act of 2012 - Amends the Internal Revenue Code to allow a business-related tax credit for the production of renewable chemicals.  Defines "renewable chemical" as any chemical that is: (1) produced in the United States from renewable biomass; (2) sold or used by the taxpayer as polymers, plastics, or formulated products or for the production of polymers, plastics, or formulated products; and (3) not sold or used for the production of any food, feed, or fuel.  Exempts certain chemicals, including those with a biobased content of less than 25%. Directs the Secretary of Agriculture to establish a five-year program to allocate credit amounts. Limits the total amount of allocable credits under such program to $500 million, with a limit of $25 million to any taxpayer in any taxable year. 2019-11-15T21:52:18Z  
112-s-3494 112 s 3494 A bill to amend the Internal Revenue Code of 1986 to qualify formerly homeless individuals who are full-time students for purposes of low income housing tax credit. Taxation 2012-08-02 2012-08-02 Read twice and referred to the Committee on Finance. Senate Sen. Franken, Al [D-MN] MN D F000457 6 Amends the Internal Revenue Code to qualify low-income building units that provide housing for full-time students who were homeless during a five-year period prior to occupying a low-income housing unit for the low-income housing tax credit. 2019-11-15T21:52:18Z  
112-hr-6250 112 hr 6250 To amend the Internal Revenue Code of 1986 to exclude from gross income any prizes or awards won in competition in the Olympic Games. Taxation 2012-08-01 2012-08-01 Referred to the House Committee on Ways and Means. House Rep. Farenthold, Blake [R-TX-27] TX R F000460 5 Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of any medal awarded in, or any prize money received from the U.S. Olympic Committee on account of, competition in the Olympic Games. 2019-11-15T21:47:02Z  
112-hr-6252 112 hr 6252 To amend the Internal Revenue Code of 1986 to exclude from gross income any prizes or awards won in competition in the Olympic Games. Taxation 2012-08-01 2012-08-01 Referred to the House Committee on Ways and Means. House Rep. Bono Mack, Mary [R-CA-45] CA R B001228 2 Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of any medal awarded in, or any prize money received from the U.S. Olympic Committee on account of, competition in the Olympic Games. 2019-11-15T21:47:02Z  
112-hr-6262 112 hr 6262 Middle Class and Small Business Tax Relief Act of 2012 Taxation 2012-08-01 2012-08-01 Referred to the House Committee on Ways and Means. House Rep. Loebsack, David [D-IA-2] IA D L000565 3 Middle Class and Small Business Tax Relief Act of 2012 - Makes provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) permanent for taxpayers whose adjusted gross incomes do not exceed a specified base amount (i.e., $200,000 for individual taxpayers and $250,000 for married couples filing jointly). Revises income tax rates to increase to 39.6% the maximum income tax rate for taxpayers whose incomes exceed the base amount. Makes provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 that reduce the tax rate on dividend and capital gains income for taxpayers whose incomes do not exceed the base amount permanent. Increases to 20% the tax rate on dividend and capital gains income for taxpayers whose incomes are  above the base amount. Amends the Internal Revenue Code to extend for an additional year: (1) the increased Hope Scholarship tax credit (designated as the American Opportunity Tax Credit), (2) the increase in the refundable portion of the child tax credit, (3) the increased percentage of the earned income tax credit for taxpayers with three or more qualifying children, (4) the disregard of tax refunds for purposes of determining eligibility for certain means tested federal programs, (5) the increased exemption from the alternative minimum tax (AMT) for individual taxpayers, and (6) the offset against the AMT for certain nonrefundable personal tax credits. Extends until December 31, 2013, the estate, gift, and generation-skipping transfer provisions of EGTRRA. 2019-11-15T21:47:02Z  
112-hr-6267 112 hr 6267 To amend the Internal Revenue Code of 1986 to eliminate the tax on Olympic medals won by United States athletes. Taxation 2012-08-01 2012-08-01 Referred to the House Committee on Ways and Means. House Rep. Schock, Aaron [R-IL-18] IL R S001179 41 Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of any prize or award won in athletic competition in the Olympic Games. 2019-11-15T21:47:02Z  
112-hr-6268 112 hr 6268 Support Working Parents Act of 2012 Taxation 2012-08-01 2012-08-01 Referred to the House Committee on Ways and Means. House Rep. Schwartz, Allyson Y. [D-PA-13] PA D S001162 0 Support Working Parents Act of 2012 - Amends the Internal Revenue Code to repeal the phaseout of the tax credit for dependent care services for taxpayers whose adjusted gross incomes exceed $15,000. 2019-11-15T21:47:01Z  
112-hr-6271 112 hr 6271 Family Farm and Small Business Tax Relief Act of 2012 Taxation 2012-08-01 2012-08-01 Referred to the House Committee on Ways and Means. House Rep. Tipton, Scott R. [R-CO-3] CO R T000470 0 Family Farm and Small Business Tax Relief Act of 2012 - Amends the Internal Revenue Code to exclude from a decedent's gross estate, for estate tax purposes, the adjusted value of qualified farmland and qualified family-owned business interests. Imposes an additional estate tax if, within 10 years after the decedent's death and before the date of the qualified heir's death: (1) qualified farmland ceases to be used for farming purposes or is sold outside of the qualified heir's family; or (2) material participation requirements for a qualified family-owned business interest are not met, the business ceases to be located in the United States, or the business is sold outside the qualified heir's family. Makes permanent estate tax provisions of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. 2022-02-03T05:54:19Z  
112-s-3466 112 s 3466 Better Education and Skills Training for America's Workforce Act Taxation 2012-08-01 2012-08-01 Read twice and referred to the Committee on Finance. Senate Sen. Menendez, Robert [D-NJ] NJ D M000639 0 Better Education and Skills Training for America's Workforce Act - Amends the Internal Revenue Code to allow tax credits for: (1) the qualified training expenses of job trainees who have been unemployed for at least 90 days before enrolling in a training program, that are paid by U.S.-based employers, and (2) investment in a qualified job training partnership between a private business and an institution of higher education or a labor organization. Defines "qualifying training expenses" as an eligible trainee's qualified tuition costs, which may include costs for books and enrollment in a training program at an institution of higher education that may include a single course, multiple courses, or a combination of work training and study and that is reasonably necessary for employment. Requires the Secretary of the Treasury to establish a Qualified Job Training Partnership program to consider and award certifications for qualified investments eligible for credits to qualified job training partnerships. Authorizes the Secretary to make grants to individuals who make an investment in a qualified job training partnership, in lieu of a tax credit. 2019-11-15T21:52:20Z  
112-s-3470 112 s 3470 A bill to permanently extend the private mortgage insurance tax deduction. Taxation 2012-08-01 2012-08-01 Read twice and referred to the Committee on Finance. Senate Sen. Stabenow, Debbie [D-MI] MI D S000770 1 Amends the Internal Revenue Code to make permanent the tax deduction for mortgage insurance premiums. 2019-11-15T21:52:20Z  
112-s-3471 112 s 3471 A bill to amend the Internal Revenue Code of 1986 to eliminate the tax on Olympic medals won by United States athletes. Taxation 2012-08-01 2012-08-01 Read twice and referred to the Committee on Finance. Senate Sen. Rubio, Marco [R-FL] FL R R000595 7 Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of any prize or award won in athletic competition in the Olympic Games. 2019-11-15T21:52:20Z  
112-hr-6243 112 hr 6243 To exempt certain air taxi services from taxes on transportation by air. Taxation 2012-07-31 2012-07-31 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 exempt certain on-demand flights (flights for which the departure time, departure location, and arrival location are specifically negotiated with the customer) from the excise tax on transportation of persons and property by air. 2019-11-15T21:47:01Z  
112-s-3460 112 s 3460 Startup Innovation Credit Act of 2012 Taxation 2012-07-31 2012-07-31 Read twice and referred to the Committee on Finance. Senate Sen. Coons, Christopher A. [D-DE] DE D C001088 6 Startup Innovation Credit Act of 2012 - Amends the Internal Revenue Code to allow a qualified small business, other than a tax-exempt organization, to use a portion of its tax credit for increasing research expenditures as an offset against its payroll tax liability under the Federal Insurance Contributions Act (FICA).  Defines "qualified small business" as a corporation, partnership, or S corporation if the gross receipts of such entity for the taxable year are less than $5 million and such entity did not have gross receipts for any period preceding the 5-year period ending with such taxable year. Limits the amount of the payroll tax credit portion to $250,000 in any taxable year. 2023-01-11T13:23:06Z  
112-sjres-48 112 sjres 48 A joint resolution disapproving the rule submitted by the Internal Revenue Service relating to the health insurance premium tax credit. Taxation 2012-07-31 2012-07-31 Read twice and referred to the Committee on Finance. Senate Sen. Johnson, Ron [R-WI] WI R J000293 2 Disapproves and nullifies the rule relating to the health insurance premium tax credit submitted by the Internal Revenue Service (IRS) and published in the Federal Register on May 23, 2012. 2019-11-15T21:52:19Z  
112-hr-15 112 hr 15 Middle Class Tax Cut Act Taxation 2012-07-30 2012-12-04 Motion to Discharge Committee filed by Mr. Walz (MN). Petition No: 112-6. (<a href="http://clerk.house.gov/112/lrc/pd/petitions/DisPet0006.xml">Discharge petition</a> text with signatures.) House Rep. Levin, Sander M. [D-MI-12] MI D L000263 38 Middle Class Tax Cut Act - Extends through 2013 for a taxpayer whose income is $200,000 or less ($250,000 for married couples filing a joint return):&nbsp;(1) the tax rate reductions and other tax benefits of the Economic Growth and Tax Relief Reconciliation Act of 2001, and (2) the reduction in the tax rate for dividend and capital gain income enacted by the Jobs and Growth Tax Relief Reconciliation Act of 2003.&nbsp;Increases income tax rates and phases-out personal exemptions and itemized deductions&nbsp;for certain high-income taxpayers. Amends the Internal Revenue Code to extend through 2013: (1) the increased American Opportunity tax credit, (2) the increase in the refundable portion of the child tax credit, (3) the increased earned income tax credit percentage for three or more qualifying children, (4) the disregard of tax refunds in determining eligibility for federal and federally-assisted programs, and (5) the election to expense depreciable business assets. Extends for one year: (1) the increased exemption amount for the alternative minimum tax (AMT), and (2) the offset against the AMT&nbsp;of certain nonrefundable personal tax credits. Provides that the budgetary effects of this Act shall not be taken into account under the Statutory Pay-As-You-Go Act of 2010. 2022-03-01T05:34:22Z  
112-hr-16 112 hr 16 Sensible Estate Tax Relief Act of 2012 Taxation 2012-07-30 2012-07-30 Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. House Rep. Levin, Sander M. [D-MI-12] MI D L000263 14 Sensible Estate Tax Relief Act of 2012 - Extends through 2013 provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 pertaining to estates, gifts, and generation-skipping transfers. Amends the Internal Revenue Code to: (1) allow a basic estate tax exclusion amount of $3.5 million, and (2) establish a maximum 45% estate tax rate. Exempts the budgetary effects of this Act from the Statutory Pay-As-You-Go Act of 2010. 2022-03-01T05:34:22Z  
112-hr-6205 112 hr 6205 Protect and Save Act of 2012 Taxation 2012-07-26 2012-07-26 Referred to the House Committee on Ways and Means. House Rep. Nugent, Richard B. [R-FL-5] FL R N000185 0 Protect and Save Act of 2012 - Amends the Internal Revenue Code to: (1) authorize the Secretary of the Treasury to disclose tax return information to federal and state law enforcement agencies to assist in the investigation of the misuse of the identity of another person for purposes of filing a false or fraudulent tax return,&nbsp;(2) direct the Commissioner of Internal Revenue to establish within the Criminal Investigation Division of the Internal Revenue Service (IRS) the position of Local Law Enforcement Liaison to coordinate the investigation of tax fraud with state and local law enforcement agencies,&nbsp;and (3) make permanent the authority of the Secretary to disclose tax return information to federal and state prison officials to prevent the filing of false or fraudulent tax returns by prison inmates. Requires the Secretary of the Treasury to: (1)&nbsp;implement an identity theft tax fraud prevention program; and (2) review whether current tax laws and regulations related to the confidentiality and disclosure of tax return information prevent the effective enforcement of federal, state, and local identity theft statutes. Requires the Comptroller General (GAO) to conduct a study and report&nbsp;on: (1) the role of prepaid debit cards and commercial tax preparation software in facilitating fraudulent tax returns through identity theft, and (2) the role e-filing and electronic tax returns play in either facilitating or preventing fraudulent tax returns through identity theft. Prohibits the Secretary of Commerce from disclosing information contained&nbsp;on the Death Master File relating to a deceased individual to persons who are not certified to access such information. Requires the head of the Federal Bureau of Prisons to submit a detailed plan to Congress on how information obtained from the IRS will be used to reduce prison tax fraud. 2022-01-06T17:18:07Z  
112-hr-6206 112 hr 6206 Build America Bonds Act of 2012 Taxation 2012-07-26 2012-07-26 Referred to the House Committee on Ways and Means. House Rep. Neal, Richard E. [D-MA-2] MA D N000015 14 Build America Bonds Act of 2012 - Amends the Internal Revenue Code to: (1) make permanent the issuance authority for Build America Bonds and the authority for payments to issuers of such bonds; (2) make phased reductions in the credit percentage to bondholders and the&nbsp;percentage of payments to issuers of such bonds;&nbsp;(3) allow refundings of currently issued bonds; (4) allow the use of Build America bonds to fund capital expenditures for levees and flood control projects; and (5) deny a tax deduction to major integrated oil companies for income attributable to the production, refining, processing, transportation, or distribution of oil, gas, or any primary product thereof. 2019-02-20T22:38:10Z  
112-hr-6209 112 hr 6209 Student Loan Opportunity Act of 2012 Taxation 2012-07-26 2012-07-26 Referred to the House Committee on Ways and Means. House Rep. Marchant, Kenny [R-TX-24] TX R M001158 2 Student Loan Opportunity Act of 2012 - Amends the Internal Revenue Code, with respect to tax-exempt private activity bond financing, to eliminate the restriction on nonprofit corporations that acquire student loan notes to notes incurred under the Higher Education Act of 1965 (thus allowing such corporations to access tax-exempt financing for other types of student loans). 2019-02-20T22:38:11Z  
112-hr-6212 112 hr 6212 Biogas Investment Tax Credit Act of 2012 Taxation 2012-07-26 2012-07-26 Referred to the House Committee on Ways and Means. House Rep. Kind, Ron [D-WI-3] WI D K000188 1 Biogas Investment Tax Credit Act of 2012 - Amends the Internal Revenue Code to allow: (1) an energy tax credit through 2018 for investment in qualified biogas property, and (2) financing of qualified biogas property with new clean renewable energy bonds. Defines "qualified biogas property" as property comprising a system which uses anaerobic digesters or other processes to convert biomas into a gas which consists of not less than 52% methane and which captures such gas for use as a fuel. Directs the Secretary of the Treasury to enter into an agreement with the National Renewable Energy Laboratory to undertake a study of biogas and to submit a report to Congress on such study. 2019-02-20T22:38:12Z  
112-hr-6225 112 hr 6225 To amend the Internal Revenue Code of 1986 to provide for economic growth and personal financial liberty, and for other purposes. Taxation 2012-07-26 2012-07-26 Referred to the House Committee on Ways and Means. House Rep. Walberg, Tim [R-MI-7] MI R W000798 0 Makes permanent: (1)&nbsp;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 tax rates on dividend and capital gain income. Amends the Internal&nbsp;Revenue Code&nbsp;to make permanent: (1) the tax deduction for tuition and related expenses, and (2) the increased expensing allowance for small business assets. Repeals the estate tax and the tax on generation-skipping transfers. Modifies tax gift tax rates and allows an increased lifetime gift tax exemption. Extends for one year the increased exemption from the alternative minimum tax (AMT) for individual taxpayers and the offset against the AMT for certain nonrefundable personal tax credits. Provides for an inflation adjustment to the basis of certain assets held for more than three years for purposes of determining gain or loss from the disposition of such assets. 2019-02-20T22:38:36Z  

Next page

Advanced export

JSON shape: default, array, newline-delimited, object

CSV options: 

CREATE TABLE legislation (
    bill_id TEXT PRIMARY KEY,
    congress INTEGER,
    bill_type TEXT,
    bill_number INTEGER,
    title TEXT,
    policy_area TEXT,
    introduced_date TEXT,
    latest_action_date TEXT,
    latest_action_text TEXT,
    origin_chamber TEXT,
    sponsor_name TEXT,
    sponsor_state TEXT,
    sponsor_party TEXT,
    sponsor_bioguide_id TEXT,
    cosponsor_count INTEGER DEFAULT 0,
    summary_text TEXT,
    update_date TEXT,
    url TEXT
);
CREATE INDEX idx_leg_congress ON legislation(congress);
CREATE INDEX idx_leg_type ON legislation(bill_type);
CREATE INDEX idx_leg_policy ON legislation(policy_area);
CREATE INDEX idx_leg_date ON legislation(introduced_date);
CREATE INDEX idx_leg_sponsor ON legislation(sponsor_name);
CREATE INDEX idx_leg_sponsor_bioguide ON legislation(sponsor_bioguide_id);