legislation
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939 rows where congress = 113 and policy_area = "Taxation" sorted by introduced_date descending
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| bill_id | congress | bill_type | bill_number | title | policy_area | introduced_date ▲ | latest_action_date | latest_action_text | origin_chamber | sponsor_name | sponsor_state | sponsor_party | sponsor_bioguide_id | cosponsor_count | summary_text | update_date | url |
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| 113-s-3018 | 113 | s | 3018 | Partnership Auditing Fairness Act | Taxation | 2014-12-16 | 2014-12-16 | Read twice and referred to the Committee on Finance. | Senate | Sen. Levin, Carl [D-MI] | MI | D | L000261 | 0 | Partnership Auditing Fairness Act - Amends the Internal Revenue Code to revise rules for audits of large for-profit partnerships (partnerships with more than 100 partners). Repeals existing audit rules under Chapter 1 and Chapter 63 of the Internal Revenue Code. Allows partnerships with 100 or fewer partners to elect not to be covered by this provisions of this Act. Provides that items of partnership income, gain, loss, deductions, or credits shall be determined at the partnership level, instead of for each individual partner. Makes adjustments to partnership taxes applicable in the tax year in which such adjustments are finalized. Sets forth new procedures for notifying a partnership of an audit or an adjustment of partnership taxes. Requires partnerships to participate in an audit through a designated partnership representative. Allows partnerships to include audit adjustments on tax returns for the year in which such adjustments are finalized. Provides for the collection of additional taxes resulting from an audit and tax penalties from the partnership, instead of from individual partners. Permits partnerships to request judicial review of audit adjustments by filing a petition with the Tax Court, a district court, or the Court of Claims. Grants such courts jurisdiction to determine all items of income, gain, loss, deduction, or credit of the partnership. Establishes a three-year limitation period for making adjustments to partnership tax returns. | 2023-01-11T13:25:03Z | |
| 113-hr-5850 | 113 | hr | 5850 | You Earned It Act | Taxation | 2014-12-11 | 2014-12-11 | Referred to the House Committee on Ways and Means. | House | Rep. Grayson, Alan [D-FL-9] | FL | D | G000556 | 0 | You Earned It Act - Amends the Internet Revenue Code to repeal the inclusion in gross income of Social Security and tier 1 railroad retirement benefits, and so exclude them. | 2023-01-11T13:25:10Z | |
| 113-hr-5852 | 113 | hr | 5852 | Scrap the Cap Act | Taxation | 2014-12-11 | 2014-12-11 | Referred to the House Committee on Ways and Means. | House | Rep. Grayson, Alan [D-FL-9] | FL | D | G000556 | 0 | Scrap the Cap Act - Amends the Internal Revenue Code to eliminate the cap ($117,000 in 2014) on income that is subject to employment and self-employment taxes used to fund social security benefits. | 2023-01-11T13:25:10Z | |
| 113-hr-5857 | 113 | hr | 5857 | Infrastructure and Global Tax Competitiveness Act of 2014 | Taxation | 2014-12-11 | 2014-12-12 | Referred to the Subcommittee on Highways and Transit. | House | Rep. Delaney, John K. [D-MD-6] | MD | D | D000620 | 0 | Infrastructure and Global Tax Competitiveness Act of 2014 - Amends the Internal Revenue Code, with respect to the taxation of earnings and profits of a deferred foreign income corporation, to: (1) make such earnings and profit subject to taxation in the last taxable year prior to January 1, 2015, (2) reduce the rate of tax on such earnings and profits by allowing an exemption of 75%, and (3) allow such corporations to elect to pay such tax in eight installments. Establishes the American Infrastructure Fund to provide assistance to states, local governments, and other public and private entities for investment in public infrastructure projects. Appropriates tax revenues from this Act to the Highway Trust Fund. Establishes the Highway Trust Fund Solvency Commission to propose recommendations and legislation for achieving long-term solvency of the Highway Trust Fund. Establishes an 18-month deadline for the enactment of legislation that reforms the international tax system by eliminating the incentive to hold earnings in low-tax jurisdictions. Sets forth provisions for the reform of the international tax system (to be effective if reform legislation is not enacted by the 18-month deadline established by this Act), including provisions relating to subpart F income and insurance income, gains and losses from the sale or exchange of stock in controlled foreign corporations, limitations on the foreign tax credit, and the tax treatment of previously deferred foreign income. | 2023-01-11T13:25:10Z | |
| 113-hr-5860 | 113 | hr | 5860 | Small Business Healthcare Relief Act of 2014 | Taxation | 2014-12-11 | 2014-12-11 | Referred to the House Committee on Ways and Means. | House | Rep. Boustany, Charles W., Jr. [R-LA-3] | LA | R | B001255 | 1 | Small Business Healthcare Relief Act of 2014 - Amends the Internal Revenue Code to treat employer payments for employee health care premiums and for amounts paid on behalf of an employee to a health reimbursement arrangement as medical expenses under an accident or health plan and thus excludible from gross income for income tax purposes. | 2023-01-11T13:25:10Z | |
| 113-hr-5871 | 113 | hr | 5871 | Dollar is a Dollar Act | Taxation | 2014-12-11 | 2014-12-11 | Referred to the House Committee on Ways and Means. | House | Rep. Grayson, Alan [D-FL-9] | FL | D | G000556 | 0 | Dollar is a Dollar Act - Amends the Internal Revenue Code to repeal provisions allowing a lower income tax rate for capital gains income. | 2023-01-11T13:25:09Z | |
| 113-hr-5872 | 113 | hr | 5872 | American Solution for Simplifying the Estate Tax Act of 2014 | Taxation | 2014-12-11 | 2014-12-12 | Sponsor introductory remarks on measure. (CR E1807-1808) | House | Rep. Harris, Andy [R-MD-1] | MD | R | H001052 | 0 | American Solution for Simplifying the Estate Tax Act of 2014 - Amends the Internal Revenue to: (1) allow taxpayers an election to make annual payments of 1% of their adjusted gross income for a minimum seven-year period in lieu of existing estate and generation-skipping transfer taxes, and (2) allow a step-up in basis for estate property of a taxpayer making an election under this Act. Sets forth requirements for the filing of an estate tax return for taxpayers who have made an election under this Act. | 2023-01-11T13:25:09Z | |
| 113-hr-5873 | 113 | hr | 5873 | Gas Tax Replacement Act of 2014 | Taxation | 2014-12-11 | 2014-12-11 | Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, 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. Huffman, Jared [D-CA-2] | CA | D | H001068 | 0 | Gas Tax Replacement Act of 2014 - Amends the Internal Revenue Code to: (1) repeal the excise taxes on gasoline and diesel fuels; (2) add a carbon dioxide equivalent rate to the tax on crude oil and petroleum products; and (3) impose an new excise tax on the carbon content of methanol, ethanol, and biodiesel produced in the United States and entered into the United States for consumption, use, or warehousing. Requires the Administrator of the Environmental Protection Agency (EPA) to send to the Internal Revenue Service (IRS) and make public a report on the total life-cycle emissions of carbon dioxide for gasoline, diesel fuel, biofuel, and other regulated fuels. | 2023-01-11T13:25:09Z | |
| 113-hr-5875 | 113 | hr | 5875 | SAVE Act of 2014 | Taxation | 2014-12-11 | 2014-12-11 | Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, 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. Kind, Ron [D-WI-3] | WI | D | K000188 | 1 | Small Businesses Add Value for Employees Act of 2014 or the SAVE Act of 2014 - Amends the Internal Revenue Code, with respect to employer-established simple individual retirement accounts (IRAs) and pension plans, to: repeal restrictions on rollovers from simple IRAs to qualified retirement plans; allow employers to elect to terminate simple IRAs at any time during the year; repeal the increased 25% penalty on premature distributions from simple IRAs within the first two plan years; allow additional nonelective employer contributions to simple IRAs not exceeding 10% of compensation; establish automatic deferral IRAs to permit the automatic enrollment of employees earning at least $5,000 in a preceding year; establish secure deferral arrangements for automatically enrolling employees at 6% of pay with annual increases; allow small employers a new tax credit for the cost of adopting safe harbor requirements for secure deferral arrangements; allow a transfer of unused benefits in a flexible spending arrangement to a qualified retirement or eligible deferred compensation plan; increase the tax credit for small employer pension plan startup costs; and establish multiple small employer retirement plans that provide for automatic employee contributions. Requires: (1) the Secretary of the Treasury to promulgate regulations regarding the timing of notices to participants in automatic contribution pension plans; (2) the Office of Financial Education of the Department of the Treasury to develop and implement an outreach plan to educate small businesses on the types and benefits of available retirement plans; (3) the Secretaries of the Treasury and Labor to develop recommendations for small businesses to improve retirement outcomes; and (4) the Secretary of the Treasury, in consultation with the Secretary of Education, to develop age-appropriate financial literacy curricula for elementary and secondary schools. Amends the Employee Retirement Income Security Act of 1974 (ERISA) to: (1) exempt IRAs that permit p… | 2023-01-11T13:25:09Z | |
| 113-hr-5882 | 113 | hr | 5882 | Flat Tax Rate Act | Taxation | 2014-12-11 | 2014-12-11 | Referred to the House Committee on Ways and Means. | House | Rep. Stockman, Steve [R-TX-36] | TX | R | S000937 | 0 | Flat Tax Rate Act - Imposes a federal income tax rate of 15% on all income of all U.S. citizens, regardless of annual income or current economic standing. Allows exemptions for single and joint tax return filers and for each child of a taxpayer up to the age of 18. | 2023-01-11T13:25:09Z | |
| 113-hr-5883 | 113 | hr | 5883 | Fair Tax for Repatriation Act | Taxation | 2014-12-11 | 2014-12-11 | Referred to the House Committee on Ways and Means. | House | Rep. Stockman, Steve [R-TX-36] | TX | R | S000937 | 0 | Fair Tax for Repatriation Act - Declares that the federal tax on U.S. corporations earning profits abroad shall be a flat 5%. Makes the Department of the Treasury responsible for administering and enforcing such tax. | 2023-01-11T13:25:09Z | |
| 113-hr-5884 | 113 | hr | 5884 | Don't Track Me Act | Taxation | 2014-12-11 | 2014-12-12 | Referred to the Subcommittee on Highways and Transit. | House | Rep. Stockman, Steve [R-TX-36] | TX | R | S000937 | 0 | Don't Track Me Act - Declares that it is contrary to U.S. public policy to require the placement or use of any global positioning satellite (GPS), location, or distance tracking system to collect identities of vehicle owners by remote means. Prohibits the federal gasoline excise tax from being replaced or supplemented with any tax, fee, or fine based upon vehicle location or distance traveled that is determined by GPS, license plate reading cameras, or other methods of determining vehicle location, travel distance, or registration and identity data. Prohibits motor vehicles from being required to have certain devices that track or transmit location, distance, or driver identity information. Bars public funds from being used to study, implement, or require the use of any method of tracking or reporting vehicle movement or location for the purpose of taxes, user fees, traffic fines, accident investigation, or communication with other vehicles or infrastructure. Prohibits vehicle-to-vehicle or vehicle-to-infrastructure communication systems for the purposes of recording or transmitting or storing for later retrieval location, registration, identity, or speed data. Allows such transmissions to be used only for momentary accident avoidance or anonymized traffic reporting. Bars federal agencies from requiring motor vehicles to have a "black box" accident data recorder that records vehicle data for longer than the last five minutes of vehicle operation. Prohibits such devices from: (1) recording audio, images, or video from inside the vehicle; or (2) broadcasting or transmitting any data except by a direct cable connection to a computer. | 2023-01-11T13:25:09Z | |
| 113-s-3005 | 113 | s | 3005 | Progressive Consumption Tax Act of 2014 | Taxation | 2014-12-11 | 2014-12-11 | Read twice and referred to the Committee on Finance. | Senate | Sen. Cardin, Benjamin L. [D-MD] | MD | D | C000141 | 0 | Progressive Consumption Tax Act of 2014 - Amends the Internal Revenue Code to impose a consumption tax of 10% of the taxable amount of domestic goods and services. Exempts from such tax certain goods and services exported or used outside the United States. Lowers individual and corporate income tax rates. Repeals specified income tax credits and deductions, except for the deductions for mortgage interest, charitable contributions, state and local income taxes, gambling losses, alimony payments, and investment interest. Provides for a family allowance of up to $100,000 for married individuals filing a joint tax return. Allows a rebate for U.S. taxpayers consisting of an earned income amount and a child benefit amount. Provides for a refund of excess consumption tax revenue (net consumption tax revenues that exceed 10% of gross domestic product in a calendar year) to individual taxpayers. | 2023-01-11T13:25:04Z | |
| 113-hr-1 | 113 | hr | 1 | Tax Reform Act of 2014 | Taxation | 2014-12-10 | 2014-12-12 | Sponsor introductory remarks on measure. (CR E1800-1801) | House | Rep. Camp, Dave [R-MI-4] | MI | R | C000071 | 0 | Tax Reform Act of 2014 - Title I: Tax Reform for Individuals - Subtitle A: Individual Income Tax Rate Reform - Revises individual income tax rates to establish three tax brackets (10%, 25%, and 35%). Allows individual taxpayers a deduction from gross income for 40% of adjusted net capital gain. Subtitle B: Simplification of Tax Benefits for Families - Establishes a single standard deduction of $22,000 for married couples filing jointly and $11,000 for single filers. Allows single filers with at least one qualifying child an additional deduction of $5,500, whether or not they itemize deductions. Requires a phaseout of the standard deduction amounts based on adjusted gross income. Increases the amount of the child tax credit. Requires taxpayers who claim the refundable portion of the child tax credit to provide their social security numbers on their tax returns. Modifies the earned income tax credit to provide for a refund of employment and self-employment taxes. Repeals the deduction for personal exemptions after 2014. Subtitle C: Simplification of Education Incentives - Replaces the Hope Scholarship and Lifetime Learning tax credits and the tax deduction for tuition and qualified expenses with a new American Opportunity Tax Credit that allows a 100% tax credit for the first $2,000 of certain higher education expenses and a 25% tax credit for the next $2,000 of such expenses. Expands the tax exclusion for Pell Grants to allow the use of excludible grant funds for any purpose. Repeals specified deductions and exclusions of expenses for educational purposes. Subtitle D: Repeal of Certain Credits for Individuals - Repeals specified tax credits for individuals, including the tax credits for employment-related dependent care expenses, adoption expenses, nonbusiness and residential energy efficiency improvements, investment in qualified electric vehicles and alternative vehicles and refueling property, plug-in electric drive vehicles, health insurance costs, and the tax credit for first-time homebuyers. Subtitle… | 2023-01-11T13:25:17Z | |
| 113-hr-5825 | 113 | hr | 5825 | No Healthcare Subsidies for Foreign Diplomats Act of 2014 | Taxation | 2014-12-10 | 2014-12-10 | Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and Foreign Affairs, 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. Royce, Edward R. [R-CA-39] | CA | R | R000487 | 1 | No Healthcare Subsidies for Foreign Diplomats Act of 2014 - Amends the Internal Revenue Code to deny a tax credit for the cost of health insurance premiums and health insurance cost-sharing reductions under the Patient Protection and Affordable Care Act to foreign diplomats. Requires the Secretary of State to notify all foreign missions in the United States, permanent missions to the United Nations, and the United Nations Secretariat that health insurance premium tax credits and cost-sharing reductions are not available for their foreign personnel with nonimmigrant status under the Immigration and Nationality Act. | 2023-01-11T13:25:12Z | |
| 113-hr-5829 | 113 | hr | 5829 | To amend the Internal Revenue Code of 1986 to provide an exception for certain public-private research arrangements from the business use test for purposes of determining private activity bonds. | Taxation | 2014-12-10 | 2014-12-10 | Referred to the House Committee on Ways and Means. | House | Rep. Lipinski, Daniel [D-IL-3] | IL | D | L000563 | 0 | Amends the Internal Revenue Code to allow a tax exemption for private activity bond interest if the proceeds from such a bond are to be used for basic research (i.e., any original investigation for the advancement of scientific knowledge not having a specific commercial objective) at a government unit, a tax-exempt charitable organization, or a private organization that has a bona-fide contractual arrangement with a government unit or tax-exempt organization. | 2023-01-11T13:25:12Z | |
| 113-s-2997 | 113 | s | 2997 | Child and Dependent Care FSA Enhancement Act | Taxation | 2014-12-10 | 2014-12-10 | Read twice and referred to the Committee on Finance. | Senate | Sen. Burr, Richard [R-NC] | NC | R | B001135 | 1 | Child and Dependent Care FSA Enhancement Act - Amends the Internal Revenue Code to increase to $7,500 the amount of employer-provided dependent care assistance that an employee may exclude from gross income. Allows an annual inflation adjustment to such increased amount after 2015. | 2023-01-11T13:25:04Z | |
| 113-hr-5811 | 113 | hr | 5811 | Volunteer Emergency Responders Tax Deduction Act | Taxation | 2014-12-09 | 2014-12-09 | Referred to the House Committee on Ways and Means. | House | Rep. McKinley, David B. [R-WV-1] | WV | R | M001180 | 1 | Volunteer Emergency Responders Tax Deduction Act - Amends the Internal Revenue Code to treat firefighting and prevention services, emergency medical services, ambulance services, civil air patrol, and emergency rescue services rendered by a bona fide volunteer as a charitable contribution to the organization for which such services are rendered for purposes of the tax deduction for charitable contributions. Limits to 300 the amount of hours of services which a volunteer may render to an organization in a taxable year. | 2023-01-11T13:25:13Z | |
| 113-hr-5804 | 113 | hr | 5804 | Operation United Assistance Tax Exclusion Act of 2014 | Taxation | 2014-12-08 | 2014-12-08 | Referred to the House Committee on Ways and Means. | House | Rep. O'Rourke, Beto [D-TX-16] | TX | D | O000170 | 2 | Operation United Assistance Tax Exclusion Act of 2014 - Provides for a tax exclusion of compensation paid to a member of the Armed Forces serving in Operation United Assistance in the Ebola virus disease outbreak area (i.e. Liberia, Sierra Leone, Guinea, and any other region designated as experiencing a widespread Ebola virus disease outbreak). Requires that such service member undergo a program of not less than 21 days of controlled monitoring upon return from the outbreak area. | 2023-01-11T13:25:13Z | |
| 113-hr-5806 | 113 | hr | 5806 | Supporting America's Charities Act | Taxation | 2014-12-08 | 2014-12-11 | On motion to suspend the rules and pass the bill Failed by the Yeas and Nays: (2/3 required): 275 - 149 (Roll no. 562). | House | Rep. Camp, Dave [R-MI-4] | MI | R | C000071 | 4 | Supporting America's Charities Act - Amends the Internal Revenue Code to make permanent: (1) the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes, and (2) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes. Allows a tax deduction for charitable contributions for conservation purposes of property conveyed under the Alaska Native Claims Settlement Act by an Alaska Native Corporation. Modifies the tax deduction for charitiable contributions of food inventory to: (1) increase the amount of deductible food inventory contributions that taxpayers other than C corporations may make in any taxable year from 10% to 15% of their aggregate net income and to limit such amount for a C corporation to 15% of its taxable income; (2) permit a taxpayer who is not required to account for inventories or capitalize indirect costs to elect, solely for purposes of computing the amount of such deduction, to treat the basis of any apparently wholesome food (as defined in the Bill Emerson Good Samaritan Food Donation Act) as equal to 25% of the fair market value of such food and to set forth a formula for determining the fair market value of such food; and (3) make such deduction, as modified, permanent. | 2023-01-11T13:25:13Z | |
| 113-hr-5785 | 113 | hr | 5785 | To amend the Internal Revenue Code of 1986 to make permanent the exclusion from gross income of discharges of qualified principal residence indebtedness. | Taxation | 2014-12-03 | 2014-12-03 | Referred to the House Committee on Ways and Means. | House | Rep. Grayson, Alan [D-FL-9] | FL | D | G000556 | 0 | Amends the Internal Revenue Code to make permanent the exclusion from gross income of income attributable to the discharge of indebtedness on a principal residence. | 2023-01-11T13:25:14Z | |
| 113-hr-5787 | 113 | hr | 5787 | To amend the Internal Revenue Code of 1986 to exclude payments received under the Work Colleges Program from gross income, including payments made from institutional funds. | Taxation | 2014-12-03 | 2014-12-03 | Referred to the House Committee on Ways and Means. | House | Rep. Davis, Danny K. [D-IL-7] | IL | D | D000096 | 1 | Amends the Internal Revenue Code to exclude from gross income payments received by a student under a comprehensive work-learning-service program operated by a work college. | 2023-01-11T13:25:14Z | |
| 113-hr-5771 | 113 | hr | 5771 | Tax Increase Prevention Act of 2014 | Taxation | 2014-12-01 | 2014-12-19 | Became Public Law No: 113-295. | House | Rep. Camp, Dave [R-MI-4] | MI | R | C000071 | 13 | (Although this measure has not been amended since it was passed by the House, the text was changed by H. Con. Res. 124, which made enrollment corrections, and the summary has been modified as necessary.) Division A: Tax Increase Prevention Act of 2014 - Tax Increase Prevention Act of 2014 - Title I: Certain Expiring Provisions - Subtitle A: Individual Tax Extenders - (Sec. 101) Extends through 2014: the tax deduction of expenses of elementary and secondary school teachers; the tax exclusion of imputed income from the discharge of indebtedness for a principal residence; the equalization of the tax exclusion for employer-provided commuter transit and parking benefits; the tax deduction of mortgage insurance premiums; the tax deduction of state and local general sales taxes in lieu of state and local income taxes; the tax deduction of contributions of real property interests for conservation purposes; the tax deduction of qualified tuition and related expenses; and the tax exemption of distributions from individual retirement accounts for charitable purposes. Subtitle B: Business Tax Extenders - (Sec. 111) Extends through 2014: the tax credit for increasing research activities; the low-income housing tax credit for newly-constructed non-federally subsidized buildings; the Indian employment tax credit; the new markets tax credit; the tax credit for qualified railroad track maintenance expenditures; the tax credit for mine rescue team training expenses; the tax credit for differential wage payments to employees who are members of the Uniformed Services; the work opportunity tax credit; authority for issuance of qualified zone academy bonds; the classification of race horses as three-year property for depreciation purposes; accelerated depreciation of qualified leasehold improvement, restaurant, and retail improvement property, of motorsports entertainment complexes, and of business property on Indian reservations; accelerated depreciation of certain business property (bonus depreciation) and the… | 2023-03-22T18:49:21Z | |
| 113-hr-5773 | 113 | hr | 5773 | To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to extend certain provisions relating to multiemployer defined benefit pension plans. | Taxation | 2014-12-01 | 2014-12-01 | 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. Crowley, Joseph [D-NY-14] | NY | D | C001038 | 0 | Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 to extend through 2015 the automatic extensions of amortization periods for multiemployer defined benefit plans. Amends the Pension Protection Act of 2006 to extend through 2015 rules relating to funding improvement and rehabilitation plans. | 2023-01-11T13:25:15Z | |
| 113-hr-5775 | 113 | hr | 5775 | Powering American Jobs Act of 2014 | Taxation | 2014-12-01 | 2014-12-01 | Referred to the House Committee on Ways and Means. | House | Rep. Kelly, Mike [R-PA-3] | PA | R | K000376 | 1 | Powering American Jobs Act of 2014 - Amends the Internal Revenue Code to extend through 2015: (1) the tax credit for nonbusiness energy efficient improvements; (2) excise tax credits and payments for alternative fuels, biodiesel and renewable diesel fuel mixtures, and alternative fuels relating to liquefied hydrogen; (3) the tax credit for alternative fuel vehicle refueling property expenditures; and (4) the income tax credit for biodiesel and renewable fuels. Equalizes the excise tax rate for liquefied natural gas and liquefied petroleum gas. Modifies energy efficiency standards for windows, doors, skylights, roofing, water heaters, biomass stoves, and furnaces or hot water boilers. | 2023-01-11T13:25:15Z | |
| 113-hr-5767 | 113 | hr | 5767 | Don't Tax Our Fallen Public Safety Heroes Act | Taxation | 2014-11-20 | 2014-11-20 | Referred to the House Committee on Ways and Means. | House | Rep. Paulsen, Erik [R-MN-3] | MN | R | P000594 | 1 | Don't Tax Our Fallen Public Safety Heroes Act - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, federal public safety officer death benefits or amounts paid under a state program to surviving dependents of a public safety officer who died as the direct and proximate result of a personal injury sustained in the line of duty. | 2023-01-11T13:25:20Z | |
| 113-s-2955 | 113 | s | 2955 | A bill to revise the Inland Waterways Trust Fund financing rate. | Taxation | 2014-11-20 | 2014-11-20 | Read twice and referred to the Committee on Finance. | Senate | Sen. Casey, Robert P., Jr. [D-PA] | PA | D | C001070 | 4 | Amends the Internal Revenue Code to increase the Inland Waterways Trust Fund financing rate to 29 cents per gallon. | 2023-01-11T13:25:18Z | |
| 113-s-2958 | 113 | s | 2958 | Guard and Military Reservist Pay Security Act | Taxation | 2014-11-20 | 2014-11-20 | Read twice and referred to the Committee on Finance. | Senate | Sen. Toomey, Patrick [R-PA] | PA | R | T000461 | 0 | Guard and Military Reservist Pay Security Act - Amends the Internal Revenue Code, with respect to the tax credit for differential wage payments to active duty members of the Uniformed Services, to: (1) make such credit permanent; (2) increase the rate of such credit to 100%; (3) require an annual adjustment for inflation to credit amounts after 2015; and (4) make such credit available to all employers, not just small business employers. | 2023-01-11T13:25:18Z | |
| 113-s-2962 | 113 | s | 2962 | Medical Expense Deduction Act | Taxation | 2014-11-20 | 2014-11-20 | Read twice and referred to the Committee on Finance. | Senate | Sen. Toomey, Patrick [R-PA] | PA | R | T000461 | 0 | Medical Expense Deduction Act - Amends the Internal Revenue Code to reduce from 10% to 7.5% of adjusted gross income the threshold after which medical expenses are fully deductible. | 2023-01-11T13:25:18Z | |
| 113-s-2965 | 113 | s | 2965 | Operation United Assistance Tax Exclusion Act of 2014 | Taxation | 2014-11-20 | 2014-11-20 | Read twice and referred to the Committee on Finance. | Senate | Sen. Cruz, Ted [R-TX] | TX | R | C001098 | 1 | Operation United Assistance Tax Exclusion Act of 2014 - Provides for a tax exclusion of compensation paid to a member of the Armed Forces serving in Operation United Assistance in the Ebola virus disease outbreak area (i.e. Liberia, Sierra Leone, Guinea, and any other region designated as experiencing a widespread Ebola virus disease outbreak). Requires that such service member undergo a program of not less than 21 days of controlled monitoring upon return from the outbreak area. | 2023-01-11T13:25:18Z | |
| 113-s-2940 | 113 | s | 2940 | American Opportunity Carbon Fee Act | Taxation | 2014-11-19 | 2014-11-19 | Read twice and referred to the Committee on Finance. | Senate | Sen. Whitehouse, Sheldon [D-RI] | RI | D | W000802 | 1 | American Opportunity Carbon Fee Act - Amends the Internal Revenue Code to impose a fee on: (1) fossil fuel products, including coal, petroleum products, and natural gas, for carbon dioxide emissions; and (2) emissions of any greenhouse gas other than carbon dioxide from any greenhouse gas emission source. Directs the Secretary of the Treasury to establish, implement, and report on a program to collect data on methane emissions by major non-natural sources, including emissions attributable to the extraction and distribution of coal, petroleum products, and natural gas. Establishes the American Opportunity Trust Fund to provide economic assistance to low-income families and businesses using tax revenues generated by this Act. | 2023-01-11T13:25:19Z | |
| 113-s-2939 | 113 | s | 2939 | Sunlight for Unaccountable Non-profits (SUN) Act | Taxation | 2014-11-18 | 2014-11-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Tester, Jon [D-MT] | MT | D | T000464 | 0 | Sunlight for Unaccountable Non-profits (SUN) Act - Amends the Internal Revenue Code to require: (1) the annual tax return information for tax-exempt organizations and deferred compensation plans to be made available to the public at no charge and in an open structured data format that is processable by computers, with the information easy to find, access, reuse, and download in bulk; and (2) the disclosure of the names and addresses of contributors of $5,000 or more to tax-exempt organizations that participate or intervene in political campaigns on behalf of, or in opposition to, any candidate for public office. | 2023-01-11T13:25:19Z | |
| 113-hr-5725 | 113 | hr | 5725 | Patient Freedom Act of 2014 | Taxation | 2014-11-17 | 2014-11-18 | Sponsor introductory remarks on measure. (CR H8036) | House | Rep. Jolly, David [R-FL-13] | FL | R | J000296 | 0 | Patient Freedom Act of 2014 - Amends the Internal Revenue Code to repeal, after 2013, the requirement that individuals maintain minimum essential health care coverage. | 2023-01-11T13:25:21Z | |
| 113-hr-5716 | 113 | hr | 5716 | Sandy Reinvestment Extension Act of 2014 | Taxation | 2014-11-14 | 2014-11-14 | Referred to the House Committee on Ways and Means. | House | Rep. Smith, Christopher H. [R-NJ-4] | NJ | R | S000522 | 1 | Sandy Reinvestment Extension Act of 2014 - Amends the Internal Revenue Code, with respect to the nonrecognition of gain from property involuntarily converted, to extend from two years to five years the replacement period for property involuntarily converted in the Hurricane Sandy Disaster Area. | 2023-01-11T13:25:21Z | |
| 113-hr-5720 | 113 | hr | 5720 | LEAP Act | Taxation | 2014-11-14 | 2014-11-14 | 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. Wilson, Frederica S. [D-FL-24] | FL | D | W000808 | 0 | Leveraging and Energizing America's Apprenticeship Programs Act or the LEAP Act - Amends the Internal Revenue Code to allow employers a business-related tax credit of $1,500 for hiring an apprenticeship employee who has not attained age 25 at the close of the taxable year or $1,000 for an apprenticeship employee who has attained age 25. Allows such credit for no more than two taxable years with respect to any apprenticeship employee. Defines "apprenticeship employee" as an employee who is employed in an officially-recognized apprenticeable occupation pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor or a state apprenticeship agency. Requires the Director of the Office of Management and Budget (OMB) to coordinate with the heads of federal agencies to: (1) determine which government publications could be available on government websites and no longer printed, (2) devise a strategy to reduce overall government printing costs over the 10-year period beginning with FY2015, (3) establish government-wide guidelines on employee printing, and (4) issue guidelines for publicly disclosing information about the publication of government documents. | 2023-01-11T13:25:21Z | |
| 113-hr-5690 | 113 | hr | 5690 | To amend the Internal Revenue Code of 1986 to prohibit tax-exempt status to professional sports leagues that promote the use of the term redskins. | Taxation | 2014-11-12 | 2014-11-12 | Referred to the House Committee on Ways and Means. | House | Del. Norton, Eleanor Holmes [D-DC-At Large] | DC | D | N000147 | 1 | Amends the Internal Revenue Code to set forth a special rule to deny tax-exempt status to a professional sports league that promotes, or allows a member club or franchise to promote, the use of the term "redskin" in connection with any team or club connected with such league. | 2023-01-11T13:25:22Z | |
| 113-hr-5672 | 113 | hr | 5672 | To amend the Internal Revenue Code of 1986 to allow rollovers from other retirement plans into simple retirement accounts. | Taxation | 2014-09-19 | 2014-09-19 | Referred to the House Committee on Ways and Means. | House | Rep. Foxx, Virginia [R-NC-5] | NC | R | F000450 | 1 | Amends the Internal Revenue Code to allow tax-free rollovers from tax-exempt retirement plans, annuities, and deferred compensation plans into a simple individual retirement account. | 2023-01-11T13:25:31Z | |
| 113-hr-5528 | 113 | hr | 5528 | Tax Technical Corrections Act of 2014 | Taxation | 2014-09-18 | 2014-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Camp, Dave [R-MI-4] | MI | R | C000071 | 1 | Tax Technical Corrections Act of 2014 - Makes technical and clerical amendments to: the American Taxpayer Relief Act of 2012; the Middle Class Tax Relief and Job Creation Act of 2012; the FAA Modernization and Reform Act of 2012; the Regulated Investment Company Modernization Act of 2010; the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010; the Creating Small Business Jobs Act of 2010; the Hiring Incentives To Restore Employment Act; the American Recovery and Reinvestment Tax Act of 2009; the Energy Improvement and Extension Act of 2008; the Tax Extenders and Alternative Minimum Tax Relief Act of 2008; the Housing Assistance Tax Act of 2008; the Heroes Earnings Assistance and Relief Tax Act of 2008; the Economic Stimulus Act of 2008; the Tax Technical Corrections Act of 2007; the Tax Relief and Health Care Act of 2006; the Safe, Accountable, Flexible, Efficient Transportation Equity Act of 2005: A Legacy for Users; the Energy Tax Incentives Act of 2005; and the American Jobs Creation Act of 2004. Eliminates provisions in the Internal Revenue Code that are not used in computing current tax liabilities (referred to as deadwood provisions). | 2023-01-11T13:25:35Z | |
| 113-hr-5549 | 113 | hr | 5549 | Pay What You Owe Before You Go Act | Taxation | 2014-09-18 | 2014-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Doggett, Lloyd [D-TX-35] | TX | D | D000399 | 0 | Pay What You Owe Before You Go Act - Amends the Internal Revenue Code to require the recapture in subpart F income (i.e., income of a controlled foreign corporation earned outside the United States which is not tax deferred) the accumulated deferred foreign income of such corporation (i.e., the undistributed earnings of the controlled foreign corporation over its undistributed U.S. earnings) for its last taxable year. | 2023-01-11T13:25:35Z | |
| 113-hr-5554 | 113 | hr | 5554 | Helping Wounded Warriors Cover Medical Expenses Act | Taxation | 2014-09-18 | 2014-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Bishop, Timothy H. [D-NY-1] | NY | D | B001242 | 1 | Helping Wounded Warriors Cover Medical Expenses Act - Amends the Internal Revenue Code to: (1) allow tax-free distributions from a qualified tuition program account (529 tuition plans) for payment of the medical expenses of veterans with disability ratings of more than 50%; and (2) exclude such distributions from gross income, for income tax purposes. | 2023-01-11T13:25:34Z | |
| 113-hr-5559 | 113 | hr | 5559 | Bridge to a Clean Energy Future Act of 2014 | Taxation | 2014-09-18 | 2014-09-19 | Sponsor introductory remarks on measure. (CR E1496) | House | Rep. Blumenauer, Earl [D-OR-3] | OR | D | B000574 | 23 | Bridge to a Clean Energy Future Act of 2014 - Amends the Internal Revenue Code to extend through 2015 the following energy-related tax provisions: the tax credits for residential energy efficiency improvements, alternative fuel vehicle refueling property expenditures, two-wheeled plug-in electric vehicles, second generation biofuel production, biodiesel and renewable diesel fuel mixtures, producing electricity using Indian coal facilities, the construction of energy-efficient new homes, and new qualified fuel cell motor vehicles; the enhanced depreciation allowance for second generation biofuel plant property; the tax deduction for energy efficient commercial buildings; the excise tax credit for alternative fuels and fuels involving liquefied hydrogen; and tax deferral rules for sales or dispositions of qualified electric utilities. Extends through 2016, the tax credit for producing electricity using wind, biomass, geothermal, landfill gas, trash, hydropower, and marine and hydrokinetic renewable energy facilities. Directs the Secretary of the Treasury to establish a program to consider and award certifications for qualified investments eligible for the advanced energy project tax credit. Limits the amount of credits that may be allocated under such program to not more than $5 billion (the 2013 allocation amount). Authorizes the Secretary to make direct payments to a taxpayer in lieu of a tax credit. Extends the energy tax credit to solar energy, fuel cell, microturbine, combined heath and power system, small wind energy, and thermal energy properties the construction of which begins before January 1, 2017. | 2023-01-11T13:25:34Z | |
| 113-hr-5576 | 113 | hr | 5576 | USAccounts: Investing in America's Future Act of 2014 | Taxation | 2014-09-18 | 2014-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Crowley, Joseph [D-NY-14] | NY | D | C001038 | 1 | USAccounts: Investing in America's Future Act of 2014 - Establishes in the Treasury the USAccount Fund to make contributions to accounts known as USAccounts, which are established under this Act for each child of a taxpayer qualifying for the child tax credit who has not attained age 17. Provides for an initial government contribution of $500 to a USAccount, private contributions up to $2,000, and government matching contributions up to $500 in a calendar year. Allows tax-exempt distributions from USAccounts for higher education expenses and for funding individual retirement plans of a qualifying child. Establishes in the executive branch a USAccount Fund Board to manage investments in the USAccount Fund. Amends the Internal Revenue Code to: (1) exempt the USAccount Fund and USAccounts from income taxation, and (2) increase the amount of the child tax credit by the applicable USAccount contribution amount. | 2023-01-11T13:25:34Z | |
| 113-hr-5578 | 113 | hr | 5578 | Employer Participation in Refinancing Act | Taxation | 2014-09-18 | 2014-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Davis, Rodney [R-IL-13] | IL | R | D000619 | 1 | Employer Participation in Refinancing Act - Amends the Internal Revenue Code to allow an exclusion from gross income for the payment of an employer, either to an employee or a lender, of any indebtedness of an employee under a qualified education refinance loan or any interest relating to such a loan. Defines "qualified education refinance loan" as any indebtedness used solely to refinance a qualified education loan with respect to which the lender offers the borrower protection in the event of unemployment or financial hardship. | 2023-01-11T13:25:34Z | |
| 113-hr-5579 | 113 | hr | 5579 | LEAP Act | Taxation | 2014-09-18 | 2014-09-18 | 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. Davis, Rodney [R-IL-13] | IL | R | D000619 | 1 | Leveraging and Energizing America's Apprenticeship Programs Act or the LEAP Act - Amends the Internal Revenue Code to allow employers a business-related tax credit of $1,500 for hiring an apprenticeship employee who has not attained age 25 at the close of the taxable year or $1,000 for an apprenticeship employee who has attained age 25. Allows such credit for no more than two taxable years with respect to any apprenticeship employee. Defines "apprenticeship employee" as an employee who is employed in an officially-recognized apprenticeable occupation pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor or a state apprenticeship agency. Requires the Director of the Office of Management and Budget (OMB) to coordinate with the heads of federal agencies to: (1) determine which government publications could be available on government websites and no longer printed, (2) devise a strategy to reduce overall government printing costs over the 10-year period beginning with FY2015, (3) establish government-wide guidelines on employee printing, and (4) issue guidelines for publicly disclosing information about the publication of government documents. | 2023-01-11T13:25:34Z | |
| 113-hr-5588 | 113 | hr | 5588 | Payer State Transparency Act of 2014 | Taxation | 2014-09-18 | 2014-09-18 | Referred to the House Committee on Oversight and Government Reform. | House | Rep. Foster, Bill [D-IL-11] | IL | D | F000454 | 0 | Payer State Transparency Act of 2014 - Directs: (1) the Director of the Bureau of Economic Analysis of the Department of Commerce to calculate the federal tax burden of each state for each fiscal year, (2) the Director of the Office of Management and Budget (OMB) to calculate the total amount of federal outlays received by each state in each fiscal year, and (3) the Secretary of Commerce and the OMB Director to jointly report to Congress on the results of such calculations and publish such report on the publicly accessible website of the Bureau of Economic Analysis. | 2023-01-11T13:25:33Z | |
| 113-hr-5615 | 113 | hr | 5615 | Small Business Tax Equalization and Compliance Act of 2014 | Taxation | 2014-09-18 | 2014-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Johnson, Sam [R-TX-3] | TX | R | J000174 | 1 | Small Business Tax Equalization and Compliance Act of 2014 - Amends the Internal Revenue Code to extend the tax credit for social security taxes paid for employee cash tips to employers of cosmetologists. Requires employers of cosmetologists to report income and tips of their cosmetology employees and to provide income and tip information to self-employed cosmetologists to whom they pay more than $600 in the taxable year. Imposes similar reporting requirements upon individuals who rent chairs to cosmetologists. Requires such employers to provide their cosmetology employees and self-employed cosmetologists with information on the tax and tip reporting obligations of employees and self-employed individuals. | 2023-01-11T13:25:32Z | |
| 113-hr-5622 | 113 | hr | 5622 | Fire Sprinkler Incentive Act | Taxation | 2014-09-18 | 2014-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Langevin, James R. [D-RI-2] | RI | D | L000559 | 12 | Fire Sprinkler Incentive Act - Amends the Internal Revenue Code to allow: (1) 100% expensing in a current taxable year of the cost of automated fire sprinkler system retrofit property, as defined by this Act; and (2) accelerated depreciation (i.e., a 15-year recovery period) of automated fire sprinkler system retrofit property that is installed in a building or structure where the floor of any occupiable story is greater than 75 feet above the lowest level of fire department vehicle access and that has a certain classification by the National Fire Protection Association. | 2023-01-11T13:25:32Z | |
| 113-hr-5636 | 113 | hr | 5636 | Cut REDTAPE Act | Taxation | 2014-09-18 | 2014-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Peters, Scott H. [D-CA-52] | CA | D | P000608 | 5 | Cut REDTAPE Act - Amends the Internal Revenue Code to exempt a new small business, including an incorporated business, from the additional tax imposed for underpayment of estimated income tax, if such business's gross receipts for the calendar year do not exceed $1 million. | 2023-01-11T13:25:32Z | |
| 113-hr-5637 | 113 | hr | 5637 | Consumer Debt Forgiveness Tax Relief Act of 2014 | Taxation | 2014-09-18 | 2014-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Peters, Scott H. [D-CA-52] | CA | D | P000608 | 1 | Consumer Debt Forgiveness Tax Relief Act of 2014 - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, income that is imputed to the discharge of qualified consumer indebtedness. Defines "qualified consumer indebtedness" as any indebtedness of a natural person arising out of a transaction in which the money, property, or services that are the subject of the transaction are primarily for personal, family, or household purposes. Provides that the aggregate amount of discharged indebtedness excludible from gross income shall not exceed the excess of $2,500 over the aggregate amounts treated as qualified consumer indebtedness for all prior taxable years. | 2023-01-11T13:25:32Z | |
| 113-hr-5645 | 113 | hr | 5645 | Philanthropic Enterprise Act of 2014 | Taxation | 2014-09-18 | 2014-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Reichert, David G. [R-WA-8] | WA | R | R000578 | 5 | Philanthropic Enterprise Act of 2014 - Amends the Internal Revenue Code to exempt the holdings of a private foundation in any business enterprise that meets specified requirements relating to exclusive ownership, minimum distribution of net operating income for the charitable purpose, and independent operation (i.e., not controlled by a substantial contributor or family members) from the excise taxes on excess business holdings and unrelated business income. | 2023-01-11T13:25:31Z | |
| 113-hr-5651 | 113 | hr | 5651 | Small Business Hardship Relief Act | Taxation | 2014-09-18 | 2014-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Ruiz, Raul [D-CA-36] | CA | D | R000599 | 0 | Small Business Hardship Relief Act - Amends the Internal Revenue Code to exempt from the employer mandate to provide minimum essential health care coverage for its employees a small business (i.e., an employer of not more than 100 full-time employees) experiencing a hardship. Defines "hardship" to include situations in which a small business has missed two or more consecutive loan payments, is a debtor in a Chapter 11 (reorganization) bankruptcy proceeding, has received a notice of termination of utility services or a notice of eviction, has experienced a fire, flood, or other disaster, or has experienced another hardships as determined by the Secretary of the Treasury. Directs the Secretary to conduct a study to identify additional hardships appropriate for granting an hardship exemption. Prohibits the Internal Revenue Service (IRS) from taking into account the applicability of a hardship exemption to a small business as the sole factor in determining whether to audit such business. | 2023-01-11T13:25:31Z | |
| 113-hr-5655 | 113 | hr | 5655 | Creating American Prosperity through Preservation Act | Taxation | 2014-09-18 | 2014-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Schock, Aaron [R-IL-18] | IL | R | S001179 | 20 | Creating American Prosperity through Preservation Act - Amends the Internal Revenue Code, with respect to tax credits for building rehabilitation expenditures, to: (1) allow an increased 30% credit for projects involving $7.5 million or less in rehabilitation expenditures, (2) provide for an additional 2% credit amount for a building that is a qualified energy efficient rehabilitated building (increased energy efficiency of 30% or more), (3) change the placed-in-service requirement for non-historic rehabilitated buildings from before 1936 to 50 years prior to the year in which qualified rehabilitation expenditures are taken into account, and (4) exempt from tax the proceeds of a state historic tax credit. | 2023-01-11T13:25:31Z | |
| 113-hr-5662 | 113 | hr | 5662 | CEO-Employee Pay Fairness Act of 2014 | Taxation | 2014-09-18 | 2014-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Van Hollen, Chris [D-MD-8] | MD | D | V000128 | 2 | CEO-Employee Pay Fairness Act of 2014 - Amends the Internal Revenue Code to deny a publicly held corporation a tax deduction for the payment of performance-based remuneration in excess of $1 million to any of its current or former officers or directors if such corporation does not meet the pay fairness requirement established by this Act. Deems the pay fairness requirement to be satisfied if: (1) the average compensation paid by the employer for all applicable U.S. employees for the taxable year exceeds the inflation and productivity growth adjusted average (i.e., $115,000 in 2014) of such compensation for the preceding taxable year; and (2) the aggregate compensation paid by the employer to or for all applicable employees for the taxable year is not less than the aggregate of such compensation for the preceding taxable year. | 2023-01-11T13:25:31Z | |
| 113-hr-5670 | 113 | hr | 5670 | To require the Secretary of the Treasury to implement security measures in the electronic tax return filing process to prevent tax refund fraud from being perpetrated with electronic identity theft. | Taxation | 2014-09-18 | 2014-09-18 | Referred to the House Committee on Ways and Means. | House | Rep. Yoho, Ted S. [R-FL-3] | FL | R | Y000065 | 17 | Directs the Secretary of the Treasury to implement security measures in the electronic tax return filing process designed to prevent tax refund fraud from being perpetrated through electronic identity theft, including the use of security questions that allow for electronic matching of the answers to establish the taxpayer's identity. | 2023-01-11T13:25:31Z | |
| 113-s-2856 | 113 | s | 2856 | A bill to amend the Internal Revenue Code of 1986 to modify the credit for production of electricity from renewable resources for certain open-loop biomass and trash facilities placed in service before the date of the enactment of this Act. | Taxation | 2014-09-18 | 2014-09-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Menendez, Robert [D-NJ] | NJ | D | M000639 | 3 | Amends the Internal Revenue Code, with respect to the tax credit for producing electricity from renewable resources, to allow a taxpayer to elect the application of such credit to open-loop biomass and trash facilities during the period beginning after December 31, 2013, and ending before January 1, 2016 (in lieu of the 10-year period after the facilities are originally placed in service). Limits the aggregate period during which a taxpayer can claim a tax credit with respect to a facility to 10 years. | 2023-01-11T13:25:26Z | |
| 113-s-2878 | 113 | s | 2878 | Student Loan Tax Relief Act | Taxation | 2014-09-18 | 2014-09-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Menendez, Robert [D-NJ] | NJ | D | M000639 | 0 | Student Loan Tax Relief Act - Amends the Internal Revenue Code to exclude from gross income income imputed from a discharge of student loan indebtedness based on repayments which are income contingent or income based or a discharge due to the death or total disability of the student. | 2023-01-11T13:25:25Z | |
| 113-s-2880 | 113 | s | 2880 | I Teach Act of 2014 | Taxation | 2014-09-18 | 2014-09-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Rockefeller, John D., IV [D-WV] | WV | D | R000361 | 0 | Incentives to Educate American Children Act of 2014 or the I Teach Act of 2014 - Amends the Internal Revenue Code to permit a refundable tax credit of $1,000 for: (1) teachers in public or elementary or secondary schools or public kindergartens in rural areas or areas with high poverty, and (2) teachers certified by the National Board for Professional Teaching Standards. Increases such credit to $2,000 for a teacher meeting both requirements. | 2023-01-11T13:25:25Z | |
| 113-s-2881 | 113 | s | 2881 | STARS Act | Taxation | 2014-09-18 | 2014-09-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Ayotte, Kelly [R-NH] | NH | R | A000368 | 0 | Simplifying Technical Aspects Regarding Seasonality Act of 2014 or the STARS Act - Amends the Internal Revenue Code to exempt seasonal employees from the definition of "full-time employee" for purposes of the employer mandate to provide employees with minimum essential health care coverage. Defines "seasonal employee" as an employee who is employed in a position for which the customary annual employment is not more than six months and which requires performing labor or services that are ordinarily performed at certain seasons or periods of the year. | 2023-01-11T13:25:25Z | |
| 113-s-2882 | 113 | s | 2882 | Enhanced 529 - S.A.V.E. Act | Taxation | 2014-09-18 | 2014-09-18 | Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5789) | Senate | Sen. McConnell, Mitch [R-KY] | KY | R | M000355 | 0 | Enhanced 529 - Setting Aside for a Valuable Education Act or the Enhanced 529 - S.A.V.E. Act - Amends the Internal Revenue Code to: (1) allow a tax credit for contributions to a qualified tuition program (529 tuition program); and (2) allow an exclusion, up to $600, from the gross income of an employee for employer contributions to a 529 tuition program. | 2023-01-11T13:25:25Z | |
| 113-s-2884 | 113 | s | 2884 | A bill to amend the Internal Revenue Code of 1986 to prohibit tax-exempt status to professional sports leagues that promote the use of the term redskins. | Taxation | 2014-09-18 | 2014-09-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Cantwell, Maria [D-WA] | WA | D | C000127 | 2 | Amends the Internal Revenue Code to set forth a special rule to deny tax-exempt status to a professional sports league that promotes, or allows a member club or franchise to promote, the use of the term "redskin" in connection with any team or club connected with such league. | 2023-01-11T13:25:25Z | |
| 113-s-2892 | 113 | s | 2892 | 401(Kids) Education Savings Account Act of 2014 | Taxation | 2014-09-18 | 2014-09-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Kirk, Mark Steven [R-IL] | IL | R | K000360 | 2 | 401(Kids) Education Savings Account Act of 2014 - Amends the Internal Revenue Code to: (1) eliminate after 2014 the income-based reduction of contributions to Coverdell education savings accounts, (2) increase the annual contribution limit for such accounts, (3) allow the use of such an account to pay home school expenses and the acquisition costs of a first-time homebuyer, and (4) allow tax-free rollovers of amounts in a Coverdell education savings account to a Roth individual retirement account (Roth IRA). | 2023-01-11T13:25:25Z | |
| 113-s-2895 | 113 | s | 2895 | Pay What You Owe Before You Go Act | Taxation | 2014-09-18 | 2014-09-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Brown, Sherrod [D-OH] | OH | D | B000944 | 1 | Pay What You Owe Before You Go Act - Amends the Internal Revenue Code to require the recapture in subpart F income (i.e., income of a controlled foreign corporation earned outside the United States which is not tax deferred) the accumulated deferred foreign income of such corporation (i.e., the undistributed earnings of the controlled foreign corporation over its undistributed U.S. earnings) for its last taxable year. | 2023-01-11T13:25:25Z | |
| 113-s-2899 | 113 | s | 2899 | Responsible Estate Tax Act | Taxation | 2014-09-18 | 2014-09-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Sanders, Bernard [I-VT] | VT | I | S000033 | 0 | Responsible Estate Tax Act - Amends the Internal Revenue Code, with respect to estate, gift, and generation-skipping transfer taxes, to: (1) revise estate tax rates to impose an increased tax for estates over $3.5 million and a maximum tax rate of 55% for estates over $50 million; (2) impose a 10% surtax on estates over $500 million; (3) reduce the basic estate tax exclusion amount from $5 million to $3.5 million; (4) increase to $3 million the reduction in valuations of farmland for estate tax purposes and adjust such increased amount for inflation after 2014; and (5) increase to $2 million the maximum estate tax exclusion for contributions of conservation easements. Requires that the value of the basis in any property acquired from a decedent or by gift be consistent with the basis as determined for estate and gift tax purposes. Requires executors of estates and donors of gifts required to file a gift tax return to disclose to the Secretary of the Treasury, and to recipients of any interest in an estate or a gift, information identifying the value of each interest received. Sets forth estate valuation rules for certain transfers of nonbusiness assets and limits estate tax discounts for certain individuals with minority interests in a business acquired from a decedent. Expands rules for valuing assets in grantor retained annuity trusts to require that: (1) the right to receive fixed amounts from an annuity last for a term of not less than 10 years and that such fixed amounts not decrease during the first 10 years of the annuity term, and (2) the remainder interest have a value greater than 10% when transferred. Sets forth rules for the application of transfer taxes to a grantor trust (a trust in which the grantor retains control over the trust assets and has the right to receive income from the trust). | 2023-01-11T13:25:24Z | |
| 113-s-2908 | 113 | s | 2908 | Affordable Health Insurance for the Middle Class Act | Taxation | 2014-09-18 | 2014-09-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Feinstein, Dianne [D-CA] | CA | D | F000062 | 0 | Affordable Health Insurance for the Middle Class Act - Amends the Internal Revenue Code to: (1) expand eligibility for the health care premium assistance refundable tax credit by defining an "applicable taxpayer" as a taxpayer whose household income does not exceed 600% of the federal poverty line (currently, 400%), and (2) increase the excise tax rate for small cigars and small cigarettes. | 2023-01-11T13:25:24Z | |
| 113-s-2912 | 113 | s | 2912 | Don't Tax Our Fallen Public Safety Heroes Act | Taxation | 2014-09-18 | 2014-09-19 | Held at the desk. | Senate | Sen. Ayotte, Kelly [R-NH] | NH | R | A000368 | 2 | (This measure has not been amended since it was introduced. The summary of that version is repeated here.) Don't Tax Our Fallen Public Safety Heroes Act - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, federal public safety officer death benefits or amounts paid under a state program to surviving dependents of a public safety officer who died as the direct and proximate result of a personal injury sustained in the line of duty. | 2023-01-11T13:25:24Z | |
| 113-hr-5504 | 113 | hr | 5504 | Teacher Tax Relief Act of 2014 | Taxation | 2014-09-17 | 2014-09-17 | Referred to the House Committee on Ways and Means. | House | Rep. Reichert, David G. [R-WA-8] | WA | R | R000578 | 16 | Teacher Tax Relief Act of 2014 - Amends the Internal Revenue Code, with respect to the tax deduction for the expenses of elementary and secondary school teachers, to: (1) allow an inflation adjustment to the amount of such deduction for taxable years beginning after 2013, (2) allow the deduction of professional development expenses, and (3) make such deduction permanent. | 2023-01-11T13:25:36Z | |
| 113-hr-5508 | 113 | hr | 5508 | Student Loan Interest Deduction Fairness Act | Taxation | 2014-09-17 | 2014-09-17 | Referred to the House Committee on Ways and Means. | House | Rep. Pocan, Mark [D-WI-2] | WI | D | P000607 | 7 | Student Loan Interest Deduction Fairness Act - Amends the Internal Revenue Code to increase the dollar limitation for the tax deduction for education loan interest to $5,000 in a taxable year for married couples filing joint tax returns (thus eliminating the tax effect known as the marriage penalty). | 2023-01-11T13:25:36Z | |
| 113-hr-5509 | 113 | hr | 5509 | College Tuition and Debt Relief Act of 2014 | Taxation | 2014-09-17 | 2014-09-17 | Referred to the House Committee on Ways and Means. | House | Rep. Braley, Bruce L. [D-IA-1] | IA | D | B001259 | 0 | College Tuition and Debt Relief Act of 2014 - Amends the Internal Revenue Code to: (1) make permanent the American Opportunity tax credit, (2) increase the allowable amount of such credit and adjust such amount for inflation for taxable years beginning after 2015, and (3) increase the tax deduction for student loan interest and adjust such increased amount for inflation for taxable years beginning after 2015. | 2023-01-11T13:25:36Z | |
| 113-hr-5513 | 113 | hr | 5513 | E-Car Act | Taxation | 2014-09-17 | 2014-09-17 | Referred to the House Committee on Ways and Means. | House | Rep. Hahn, Janice [D-CA-44] | CA | D | H001063 | 0 | Electric Charging Advancement Reform Act or the E-Car Act - Amends the Internal Revenue Code to replace the tax credit for qualified alternative fuel vehicle refueling property expenditures with a tax credit for 50% of the cost of any qualified electric vehicle recharging property that is: (1) installed on property used as the principal residence of the taxpayer, and (2) for the recharging of motor vehicles propelled by electricity. Terminates such credit after December 31, 2017. | 2023-01-11T13:25:36Z | |
| 113-s-2835 | 113 | s | 2835 | Storm Shelter Affordability Act of 2014 | Taxation | 2014-09-17 | 2014-09-17 | Read twice and referred to the Committee on Finance. | Senate | Sen. Pryor, Mark L. [D-AR] | AR | D | P000590 | 0 | Storm Shelter Affordability Act of 2014 - Amends the Internal Revenue Code to allow an individual taxpayer a refundable tax credit, through December 31, 2017, for the lesser of 50% of qualified storm shelter costs or $1,000. Requires such a storm shelter to be placed on property adjacent to a dwelling unit owned by the taxpayer. | 2023-01-11T13:25:27Z | |
| 113-hr-5487 | 113 | hr | 5487 | Real Estate Investment and Jobs Act of 2014 | Taxation | 2014-09-16 | 2014-09-16 | Referred to the House Committee on Ways and Means. | House | Rep. Brady, Kevin [R-TX-8] | TX | R | B000755 | 1 | Real Estate Investment and Jobs Act of 2014 - Amends the Internal Revenue Code to: (1) increase from 5% to 10% the allowable ownership interest in real estate investment trust (REIT) stock for purposes of tax exemptions allowed by the Foreign Investment in Real Property Tax Act (FIRPTA) relating to foreign investment in U.S. real property interests; (2) require a U.S. real property holding corporation to make its status readily accessible and publicly available; (3) require brokers who sell an interest in a U.S. real property holding corporation to deduct and withhold 10% on the amount realized from the sale, with specified exceptions; (4) include regulated investment companies (RICs) and real estate investment companies (REITs) in the definition of U.S. real property interests; and (5) deny dividends derived from RICs and REITs a tax deduction for the U.S. source portion of dividends from certain foreign corporations. | 2023-01-11T13:25:36Z | |
| 113-hr-5494 | 113 | hr | 5494 | INVEST Act | Taxation | 2014-09-16 | 2014-09-16 | Referred to the House Committee on Ways and Means. | House | Rep. Lee, Barbara [D-CA-13] | CA | D | L000551 | 13 | Incentives for our Nation's Veterans in Energy Sustainability Technologies or the INVEST Act - Amends the Internal Revenue Code to allow the work opportunity tax credit for the hiring of a specified veteran who works in a field of renewable energy. Defines "specified veteran" as any veteran who is certified as: (1) having received a credential or certification from the Department of Defense (DOD) of a military occupational specialty or skill in a field of renewable energy or with respect to advanced manufacturing, machinist or welding, or engineering; (2) having completed a vocational degree in a field of renewable energy; or (3) having completed a LEED (Leadership in Energy & Environmental Design) certification with the United States Green Building Council. | 2023-01-11T13:25:36Z | |
| 113-hr-5497 | 113 | hr | 5497 | Film Incentive Reform Act of 2014 | Taxation | 2014-09-16 | 2014-09-16 | Referred to the House Committee on Ways and Means. | House | Rep. Peterson, Collin C. [D-MN-7] | MN | D | P000258 | 0 | Film Incentive Reform Act of 2014 - Amends the Internal Revenue Code to: (1) extend through 2015 the election to expense the cost of qualified film, television, and theatrical productions; and (2) include theatrical productions in such expensing allowance. Defines "theatrical production" as a live staged production of a play derived from a written book or script and produced or presented in any venue which has an audience capacity of more than 3,000. | 2023-01-11T13:25:36Z | |
| 113-s-2816 | 113 | s | 2816 | Securing Assistance for Victims' Empowerment (SAVE) Act | Taxation | 2014-09-16 | 2014-09-16 | Read twice and referred to the Committee on Finance. | Senate | Sen. Booker, Cory A. [D-NJ] | NJ | D | B001288 | 2 | Securing Assistance for Victims' Empowerment (SAVE) Act - Amends the Internal Revenue Code to: (1) eliminate the tax exemption for professional football leagues, and (2) deny a tax exemption for certain professional sports leagues which have annual gross receipts exceeding $10 million. Amends the Family Violence Prevention and Services Act to provide for an increased authorization of appropriations in FY2015 for the family violence prevention and services grant program. | 2023-01-11T13:25:27Z | |
| 113-s-2827 | 113 | s | 2827 | Make Student Grants Truly Tax-Free Act | Taxation | 2014-09-16 | 2014-09-16 | Read twice and referred to the Committee on Finance. | Senate | Sen. Blumenthal, Richard [D-CT] | CT | D | B001277 | 2 | Make Student Grants Truly Tax-Free Act - Amends the Internal Revenue Code to expand the tax exclusion for scholarships to include amounts received: (1) through a scholarship or fellowship grant program administered by the Secretary of Education that is based on financial need, including a Federal Pell Grant, and (2) as an Iraq and Afghanistan Service grant under the Higher Education Act of 1965. | 2023-01-11T13:25:27Z | |
| 113-hr-5465 | 113 | hr | 5465 | Middle Class Family Savings Act of 2014 | Taxation | 2014-09-15 | 2014-09-15 | Referred to the House Committee on Ways and Means. | House | Rep. Bera, Ami [D-CA-7] | CA | D | B001287 | 0 | Middle Class Family Savings Act of 2014 - Amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: (1) increase the maximum deductible amount for such accounts, and (2) allow payments from such accounts for the medical expenses of children of the account holder who have not attained age 27. | 2023-01-11T13:25:37Z | |
| 113-hr-5474 | 113 | hr | 5474 | Concrete Pump Tax Fairness Act of 2014 | Taxation | 2014-09-15 | 2014-09-15 | Referred to the House Committee on Ways and Means. | House | Rep. Williams, Roger [R-TX-25] | TX | R | W000816 | 5 | Concrete Pump Tax Fairness Act of 2014 - Amends the Internal Revenue Code to impose a vehicle mileage tax on owners of 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. Directs that revenues from such tax be deposited into the Highway Trust Fund. | 2023-01-11T13:25:37Z | |
| 113-s-2806 | 113 | s | 2806 | Dependent Care Savings Account Act of 2014 | Taxation | 2014-09-15 | 2014-09-15 | Read twice and referred to the Committee on Finance. | Senate | Sen. Vitter, David [R-LA] | LA | R | V000127 | 0 | Dependent Care Savings Account Act of 2014 - Amends the Internal Revenue Code to: (1) establish tax-exempt dependent care savings accounts to pay the employment-related expenses of caring for a dependent of the taxpayer, (2) allow a deduction from gross income (above-the-line deduction) of up to $5,000 in a taxable year for cash contributions to such accounts, (3) set forth rules for the tax treatment of account distributions and for excess contributions to an account, and (4) impose a tax on employers who fail to make comparable contributions to a dependent savings account for all participating employees. | 2023-01-11T13:25:27Z | |
| 113-hr-5457 | 113 | hr | 5457 | Fueling America's Future Act of 2014 | Taxation | 2014-09-11 | 2014-09-11 | Referred to the House Committee on Ways and Means. | House | Rep. Murphy, Patrick [D-FL-18] | FL | D | M001191 | 1 | Fueling America's Future Act of 2014 - Amends the Internal Revenue Code, with respect to the tax treatment of zero carbon emission refueling property, to: (1) exempt the tax credit for such property from the limitation applicable to the alternative fuel vehicle refueling property tax credit; (2) extend through December 31, 2024, the termination date of the alternative fuel vehicle refueling property tax credit allowed for zero carbon emission refueling property; and (3) exclude from gross income, for income tax purposes, income derived from the operation of zero carbon emission refueling property placed in service prior to 2025. Defines "zero carbon emission fuel" as any fuel that does not emit carbon when used as a fuel to propel a motor vehicle. | 2023-01-11T13:25:37Z | |
| 113-s-2792 | 113 | s | 2792 | Apprenticeship and Jobs Training Act of 2014 | Taxation | 2014-09-11 | 2014-09-11 | Read twice and referred to the Committee on Finance. | Senate | Sen. Cantwell, Maria [D-WA] | WA | D | C000127 | 1 | Apprenticeship and Jobs Training Act of 2014 - Amends the Internal Revenue Code to allow employers a business-related tax credit for up to $5,000 for the training of a qualified individual in a qualified apprenticeship program. Defines a "qualified individual" as an individual who: (1) is an apprentice participating in a qualified apprenticeship program, (2) has been employed in such a program for a period of at least seven months that ends within the taxable year, and (3) is not a highly compensated employee or a seasonal worker. Defines a "qualified apprenticeship program" as a program that: (1) provides qualified individuals with on-the-job training and instruction for a qualified occupation (i.e., a skilled trade occupation in a high-demand mechanical, technical, health care, or technology field); (2) is registered with the Office of Apprenticeship of the Department of Labor; and (3) maintains records relating to the qualified individual. Allows a premature distribution, without penalty, from a tax-qualified retirement plan to an employee who is serving as a mentor. Defines a "mentor" as a working individual who: (1) has attained age 55; (2) works reduced hours and engages in mentoring activities for at least 20% of such hours; and (3) is responsible for the training and education of employees or students in an area of expertise for which such individual has a professional credential, certificate, or degree. | 2023-01-11T13:25:28Z | |
| 113-hr-5438 | 113 | hr | 5438 | Tanning Tax Repeal Act of 2014 | Taxation | 2014-09-10 | 2014-09-10 | Referred to the House Committee on Ways and Means. | House | Rep. Grimm, Michael G. [R-NY-11] | NY | R | G000569 | 1 | Tanning Tax Repeal Act of 2014 - Amends the Internal Revenue Code to repeal the 10% excise tax on indoor tanning services. | 2023-01-11T13:25:38Z | |
| 113-hr-5443 | 113 | hr | 5443 | Putting America First Corporate Tax Act | Taxation | 2014-09-10 | 2014-09-10 | Referred to the House Committee on Ways and Means. | House | Rep. Pocan, Mark [D-WI-2] | WI | D | P000607 | 1 | Putting America First Corporate Tax Act - Amends the Internal Revenue Code to include in subpart F income (income of a controlled foreign corporation earned outside the United States that is not tax deferred): (1) a shareholder's pro rata share of the average of certain U.S. and foreign property held by a controlled foreign corporation as of the close of each quarter of a taxable year, and (2) the income of a controlled foreign corporation derived from any foreign country. | 2023-01-11T13:25:38Z | |
| 113-hr-5444 | 113 | hr | 5444 | Corporate Fair Share Tax Act | Taxation | 2014-09-10 | 2014-09-10 | Referred to the House Committee on Ways and Means. | House | Rep. Pocan, Mark [D-WI-2] | WI | D | P000607 | 1 | Corporate Fair Share Tax Act - Amends the Internal Revenue Code to limit the tax deduction of the interest expense of a U.S. corporation that is a member of a financial reporting group (a group that prepares consolidated financial statements according to accepted accounting principles or international financial reporting standards) to: (1) the amount of interest on indebtedness of the corporation includible in the corporation's gross income for the taxable year plus its proportionate share of the group's net interest expense in the taxable year; or (2) 10% of the corporation's adjusted taxable income, if the corporation fails to substantiate its proportionate share of interest expense. Exempts a corporation that is predominantly engaged in the active conduct of a banking, financing, or similar business or that has less than $5 million of net interest expense for the taxable year. | 2023-01-11T13:25:38Z | |
| 113-s-2786 | 113 | s | 2786 | Corporate Inverters Earnings Stripping Reform Act of 2014 | Taxation | 2014-09-10 | 2014-09-10 | Read twice and referred to the Committee on Finance. | Senate | Sen. Schumer, Charles E. [D-NY] | NY | D | S000148 | 14 | Corporate Inverters Earnings Stripping Reform Act of 2014 - Amends the Internal Revenue Code to impose limitations on the tax deduction for interest paid by corporations which are designated as applicable entities (i.e., members of an expanded affiliated group which includes a surrogate foreign corporation which is not treated as a domestic corporation). Prohibits such an entity from claiming a tax deduction for interest that exceeds 25% of its adjusted taxable income and from carrying forward interest which is paid or accrued during the first year in which such entity becomes an applicable entity. Requires an applicable entity to file an annual application for an approval agreement (i.e., a prefiling, advance pricing, or other agreement involving a related-party transaction) with the Internal Revenue Service (IRS) during the 10-year period after it becomes an applicable entity. | 2023-01-11T13:25:28Z | |
| 113-hr-5419 | 113 | hr | 5419 | To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations. | Taxation | 2014-09-09 | 2014-09-17 | Received in the Senate and Read twice and referred to the Committee on Finance. | House | Rep. Boustany, Charles W., Jr. [R-LA-3] | LA | R | B001255 | 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 require the Secretary of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service (IRS) Office of Appeals of an adverse determination with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation. | 2023-01-11T13:25:38Z | |
| 113-hr-5420 | 113 | hr | 5420 | To amend the Internal Revenue Code of 1986 to permit the release of information regarding the status of certain investigations. | Taxation | 2014-09-09 | 2014-09-17 | Received in the Senate and Read twice and referred to the Committee on Finance. | House | Rep. Boustany, Charles W., Jr. [R-LA-3] | LA | R | B001255 | 1 | (This measure has not been amended since it was introduced. The summary of that version is repeated here.) Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosection. | 2023-01-11T13:25:38Z | |
| 113-hr-5427 | 113 | hr | 5427 | Savings Accounts for a Variable Economy for Small Businesses Act | Taxation | 2014-09-09 | 2014-09-09 | Referred to the House Committee on Ways and Means. | House | Rep. Israel, Steve [D-NY-3] | NY | D | I000057 | 1 | SAVE for Small Businesses Act or the Savings Accounts for a Variable Economy for Small Businesses Act - Amends the Internal Revenue Code to provide for tax-exempt small business savings accounts. Allows tax deductible contributions to such accounts of not more than 10% of the gross profits of an eligible small business (persons employing an average of 50 or fewer full-time employees) for the preceding taxable year. Excludes qualified distributions from such accounts from gross income for income tax purposes. Defines "qualified distribution" as: (1) any amount that is distributed from a small business savings account during a specified period of economic hardship, and (2) the distribution of which is certified as being part of a plan that provides for the reinvestment of such distribution for the funding of worker hiring or financial stabilization for the purposes of job retention or creation. Directs the Secretary of the Treasury to: (1) establish minimum standards for small business savings accounts that seek to minimize fees and risk of loss of principal, and (2) ensure a range of investment risk options available to account beneficiaries. | 2023-01-11T13:25:38Z | |
| 113-hr-5392 | 113 | hr | 5392 | Fairness for Farmers Act of 2014 | Taxation | 2014-08-01 | 2014-08-01 | Referred to the House Committee on Ways and Means. | House | Rep. Ellmers, Renee L. [R-NC-2] | NC | R | E000291 | 14 | Fairness for Farmers Act of 2014 - Amends the Internal Revenue Code to exclude nonimmigrant agricultural seasonal workers from the definition of "full-time employee" for purposes of the employer mandate to provide employees with minimum essential health care coverage. | 2023-01-11T13:25:41Z | |
| 113-s-2775 | 113 | s | 2775 | A bill to amend the Internal Revenue Code of 1986 to exempt aircraft management services from the ticket tax. | Taxation | 2014-08-01 | 2014-08-01 | Read twice and referred to the Committee on Finance. | Senate | Sen. Brown, Sherrod [D-OH] | OH | D | B000944 | 2 | Amends the Internal Revenue Code to exempt aircraft management services from the excise tax on transportation of persons and property. Defines "aircraft management services" as scheduling, flight planning, weather forecasting, operation of flights, obtaining insurance, maintenance, storage and fueling of aircraft, hiring, training and provision of pilots and crew, establishing and complying with safety standards, and such other services necessary to support flights. | 2023-01-11T13:25:40Z | |
| 113-hr-5307 | 113 | hr | 5307 | America's Energy Security Trust Fund Act of 2014 | Taxation | 2014-07-31 | 2014-07-31 | Referred to the Committee on Ways and Means, and in addition to the Committee on Foreign Affairs, 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. Larson, John B. [D-CT-1] | CT | D | L000557 | 0 | America's Energy Security Trust Fund Act of 2014 - Amends the Internal Revenue Code to impose an excise tax, beginning in calendar year 2016, on any taxable carbon substance sold by its manufacturer, producer, or importer. Defines "taxable carbon substance" as: (1) coal (including lignite and peat); (2) petroleum and any petroleum products; and (3) natural gas that is extracted, manufactured, or produced in the United States, or entered into the United States for consumption, use, or warehousing. Establishes in the Treasury the America's Energy Security Trust Fund to assist industries negatively affected by this Act, make transfers to the Highway Trust Fund to cover shortfalls, and provide payroll tax relief. Allows individual taxpayers a tax credit equal to carbon tax rebate amounts calculated by the Secretary of the Treasury.Directs the Secretary of the Treasury to study and report to Congress on the best methods to assess and collect taxes on non-carbon greenhouse gases.Expresses the sense of Congress that the United States should establish binding agreements with major greenhouse gas emitting nations to reduce global greenhouse gas emissions. | 2023-01-11T13:25:53Z | |
| 113-hr-5319 | 113 | hr | 5319 | Modernizing American Manufacturing Bonds Act | Taxation | 2014-07-31 | 2014-07-31 | Referred to the House Committee on Ways and Means. | House | Rep. Hultgren, Randy [R-IL-14] | IL | R | H001059 | 1 | Modernizing American Manufacturing Bonds Act - Amends the Internal Revenue Code, with respect to qualified small issue bonds for manufacturing purposes, to: (1) expand the definition of "manufacturing facility" to include a facility which is used in the creation or production of intangible property and which is functionally related and subordinate to a facility located on the same site and financed with not more than 25% of bond proceeds, and (2) increase from $10 million to $30 million the maximum bond limitation. | 2023-01-11T13:25:53Z | |
| 113-hr-5325 | 113 | hr | 5325 | American Manufacturing Workforce Act of 2014 | Taxation | 2014-07-31 | 2014-11-17 | Referred to the Subcommittee on Higher Education and Workforce Training. | House | Rep. Cárdenas, Tony [D-CA-29] | CA | D | C001097 | 7 | American Manufacturing Workforce Act of 2014 - Amends the Internal Revenue Code to allow, through 2020, tax credits for: (1) up to $1,000 of the expenses for tuition, fees, and course materials paid or incurred for the training of a worker to develop or improve skills for a manufacturing position; and (2) up to 20% of the first $1,000 of education or training expenses for manufacturing under the Workforce Investment Act of 1998 or a curriculum approved by the Employment and Training Administration for individuals employed in manufacturing positions. Establishes the Presidential Award for Business Leadership in Manufacturing Job Training to recognize companies and other organizations for extraordinary efforts in assisting their employees and members to develop or improve manufacturing skills and training and increase productivity. Directs the Secretary of Labor to periodically collect and disseminate best practices for manufacturing job training. | 2023-01-11T13:25:52Z | |
| 113-hr-5326 | 113 | hr | 5326 | Dependent Care Savings Account Act of 2014 | Taxation | 2014-07-31 | 2014-07-31 | Referred to the House Committee on Ways and Means. | House | Rep. Cassidy, Bill [R-LA-6] | LA | R | C001075 | 0 | Dependent Care Savings Account Act of 2014 - Amends the Internal Revenue Code to: (1) establish tax-exempt dependent care savings accounts to pay the employment-related expenses of caring for a dependent of the taxpayer, (2) allow a deduction from gross income (above-the-line deduction) of up to $5,000 in a taxable year for cash contributions to such accounts, (3) set forth rules for the tax treatment of account distributions and for excess contributions to an account, and (4) impose a tax on employers who fail to make comparable contributions to a dependent savings account for all participating employees. | 2023-01-11T13:25:52Z | |
| 113-hr-5330 | 113 | hr | 5330 | BUILD Act | Taxation | 2014-07-31 | 2014-07-31 | Referred to the House Committee on Ways and Means. | House | Rep. Conyers, John, Jr. [D-MI-13] | MI | D | C000714 | 8 | Bringing Urgent Investment to Local Development Act or the BUILD Act - Amends the Internal Revenue Code, with respect to the tax credit for investment in Build America bonds, to: (1) make permanent the authority for issuance of such bonds, (2) phase in an annual reduction in the credit rate for bondholders and issuers between 2014 and 2019, and (3) allow an issuer a refundable credit amount for investment in economic development bonds in cities with specified unemployment and poverty rates and population loss. | 2023-01-11T13:25:52Z | |
| 113-hr-5341 | 113 | hr | 5341 | To delay for 1 year the application of Revenue Ruling 2012-18 with respect to the characterization of payments as tips or service charges. | Taxation | 2014-07-31 | 2014-07-31 | Referred to the House Committee on Ways and Means. | House | Rep. Gallego, Pete P. [D-TX-23] | TX | D | G000572 | 0 | Prohibits the Secretary of the Treasury from applying Revenue Ruling 2012-18 (or any similar guidance) for purposes of determining whether any payment made before January 1, 2015, is a tip as opposed to a service charge. | 2023-01-11T13:25:52Z | |
| 113-hr-5346 | 113 | hr | 5346 | Rural Microbusiness Investment Credit Act of 2014 | Taxation | 2014-07-31 | 2014-07-31 | 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 2014 - 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, and physically located, 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 120% of the national average. | 2023-01-11T13:25:52Z | |
| 113-hr-5347 | 113 | hr | 5347 | To amend the Internal Revenue Code of 1986 to extend qualified zone academy bonds for 2 years and to reduce the private business contribution requirement with respect to such bonds, and for other purposes. | Taxation | 2014-07-31 | 2014-07-31 | Referred to the House Committee on Ways and Means. | House | Rep. Kind, Ron [D-WI-3] | WI | D | K000188 | 1 | Amends the Internal Revenue Code, with respect to qualified zone academy bonds, to: (1) extend through 2015 the national limitation amount for such bonds, and (2) reduce from 10% to 5% of bond proceeds the required contribution amount for private businesses. | 2023-01-11T13:25:52Z | |
| 113-hr-5365 | 113 | hr | 5365 | To amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes. | Taxation | 2014-07-31 | 2014-07-31 | Referred to the House Committee on Ways and Means. | House | Rep. Pascrell, Bill, Jr. [D-NJ-9] | NJ | D | P000096 | 5 | Amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions a deduction from gross income (above-the-line deduction) for their employment-related expenses incurred in caring for a child under the age of 13 or a child who is physicaly or mentaly incapable of self care (qualifying child). Limits the dollar amount of such deduction in a taxable year to $7,000 for taxpayers with one qualifying child or $14,000 for taxpayers with two or more qualifying children. Allows an annual inflation adjustment to such amounts for taxable years beginning after 2014. | 2023-01-11T13:25:51Z | |
| 113-hr-5372 | 113 | hr | 5372 | Patriot Employer Tax Credit Act | Taxation | 2014-07-31 | 2014-07-31 | Referred to the House Committee on Ways and Means. | House | Rep. Schakowsky, Janice D. [D-IL-9] | IL | D | S001145 | 5 | Patriot Employer Tax Credit Act - Amends the Internal Revenue Code to allow a Patriot employer a business-related tax credit for up to 10% of the first $15,000 of wages paid to any employee in a taxable year. Sets forth criteria for designation as a Patriot employer, including requirements that such employer: (1) maintains its headquarters in the United States and does not expatriate to avoid payment of U.S. income taxes, (2) complies with the employer mandate to provide minimum essential health care coverage to its employees under the Patient Protection and Affordable Care Act, (3) compensates at least 90% of its employees at a level that is 150% of the federal poverty level for a family of three and provides 90% of its employees with a basic level of retirement benefits, (4) provides for differential wage payments to its employees who are members of the Uniformed Services, and (5) increases the number of its employees performing substantially all of their services inside the United States to offset the number of employees who work outside the United States. Sets forth a rule for the deferral of the tax deduction for foreign-related interest expense. | 2023-01-11T13:25:51Z | |
| 113-hr-5382 | 113 | hr | 5382 | To amend the Internal Revenue Code of 1986 to exempt aircraft management services from the ticket tax. | Taxation | 2014-07-31 | 2014-07-31 | Referred to the House Committee on Ways and Means. | House | Rep. Tiberi, Patrick J. [R-OH-12] | OH | R | T000462 | 9 | Amends the Internal Revenue Code to exempt aircraft management services from the excise tax on transportation of persons and property. Defines "aircraft management services" as scheduling, flight planning, weather forecasting, operation of flights, obtaining insurance, maintenance, storage and fueling of aircraft, hiring, training and provision of pilots and crew, establishing and complying with safety standards, and such other services necessary to support flights. | 2023-01-11T13:25:51Z |
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CREATE TABLE legislation (
bill_id TEXT PRIMARY KEY,
congress INTEGER,
bill_type TEXT,
bill_number INTEGER,
title TEXT,
policy_area TEXT,
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latest_action_date TEXT,
latest_action_text TEXT,
origin_chamber TEXT,
sponsor_name TEXT,
sponsor_state TEXT,
sponsor_party TEXT,
sponsor_bioguide_id 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);