legislation

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

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1,059 rows where congress = 114 and policy_area = "Taxation" sorted by introduced_date descending

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  • Taxation · 1,059 ✖

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  • 114 · 1,059 ✖
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
114-hr-6492 114 hr 6492 Tax Benefit for Homeownership Clarification Act Taxation 2016-12-08 2016-12-08 Referred to the House Committee on Ways and Means. House Rep. Ellison, Keith [D-MN-5] MN D E000288 0 Tax Benefit for Homeownership Clarification Act This bill amends the Internal Revenue Code to reduce the limitation on the mortgage interest deduction for the acquisition indebtedness of certain taxpayers. (Acquisition indebtedness is indebtedness that: (1) is incurred in acquiring, constructing, or substantially improving any qualified residence of the taxpayer; and (2) is secured by such residence. It also includes refinancing of the debt in certain situations.) 2023-01-11T13:33:54Z  
114-hr-6513 114 hr 6513 American Future Healthcare Act of 2016 Taxation 2016-12-08 2016-12-08 Referred to the House Committee on Ways and Means. House Rep. King, Steve [R-IA-4] IA R K000362 0 American Future Healthcare Act of 2016 This bill amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: repeal the requirement that an individual making a tax deductible contribution to an HSA be covered by a high deductible health care plan; increase the maximum HSA contribution level; allow Medicare eligible individuals to contribute to an HSA; allow HSAs to be used to purchase health insurance; provide a cost-of-living adjustment for the limits on additional contributions for individuals 55 or older (catch-up contributions); require the cost-of-living adjustments to be indexed to the CPI medical care component (the medical care component for the Consumer Price Index for All Urban Consumers published by the Department of Labor); and allow a rollover of HSA amounts to a Medicare Advantage Medical Savings Account (MSA). 2023-01-11T13:33:54Z  
114-hr-6521 114 hr 6521 Students and Families Empowerment Act Taxation 2016-12-08 2016-12-08 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. Rice, Kathleen M. [D-NY-4] NY D R000602 0 Students and Families Empowerment Act This bill amends the Internal Revenue Code, with respect to the deduction for interest on education loans, to replace the dollar limitation and the limitation based on modified adjusted gross income with a $1 million limit ($2 million in the case of a joint return) on the aggregate amount of qualified education loans that may be taken into account for the deduction. The bill excludes from gross income the discharge of any student loan debt pursuant to income contingent and income-based repayment plans under the Higher Education Act of 1965. The bill also amends the Higher Education Act of 1965 to extend from 6 months to 12 months: (1) the grace period before payment must begin on Federal Direct Stafford Loans and Federal Direct Unsubsidized Stafford Loans after the student ceases to carry at least one-half of the normal full-time academic workload, and (2) the deferment periods for parent borrowers and graduate or professional student borrowers with Federal Direct PLUS Loans. The bill prohibits interest from accruing on a Federal Direct Unsubsidized Stafford Loan or a Federal Direct PLUS Loan during the 12-month extension or deferral period. 2023-01-11T13:33:53Z  
114-s-3527 114 s 3527 No Windfalls for Government Service Act Taxation 2016-12-08 2016-12-08 Read twice and referred to the Committee on Finance. Senate Sen. Whitehouse, Sheldon [D-RI] RI D W000802 4 No Windfalls for Government Service Act This bill amends the Internal Revenue Code to establish a $1 million lifetime limitation on the nonrecognition of a taxpayer's gains from the sale of property pursuant to a certificate of divesture to comply with conflict-of-interest requirements for certain federal government positions. 2023-01-11T13:34:43Z  
114-s-3529 114 s 3529 Progressive Consumption Tax Act of 2016 Taxation 2016-12-08 2016-12-08 Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S6926-6927) Senate Sen. Cardin, Benjamin L. [D-MD] MD D C000141 0 Progressive Consumption Tax Act of 2016 This bill amends the Internal Revenue Code to impose a consumption tax of 10% of the taxable amount of domestic goods and services. It exempts from such tax certain goods and services exported or used outside the United States. It also lowers individual and corporate income tax rates. The bill 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. The bill: (1) provides for a family allowance of up to $100,000 for married individuals filing a joint tax return, (2) allows a rebate for U.S. taxpayers consisting of an earned income amount and a child benefit amount, and (3) 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. 2023-01-11T13:34:43Z  
114-hr-6470 114 hr 6470 Graduate Student Savings Act of 2016 Taxation 2016-12-07 2016-12-07 Referred to the House Committee on Ways and Means. House Rep. Kennedy, Joseph P., III [D-MA-4] MA D K000379 1 Graduate Student Savings Act of 2016 This bill amends the Internal Revenue Code to allow funds paid to an individual to aid in the pursuit of graduate or postdoctoral study or research to be saved in an Individual Retirement Account (IRA). The bill permits the funds to be considered compensation for purposes of current law provisions that limit annual deductible IRA contributions to the lesser of: (1) the deductible amount permitted under current law, or (2) the compensation includible in the individual's gross income for the year. 2023-01-11T13:33:55Z  
114-s-3517 114 s 3517 Promoting More American Manufacturing Jobs Act Taxation 2016-12-07 2016-12-07 Read twice and referred to the Committee on Finance. Senate Sen. Portman, Rob [R-OH] OH R P000449 2 Promoting More American Manufacturing Jobs Act This bill amends the Internal Revenue Code to specify rules for applying the deduction for income from domestic production activities to contract manufacturing or production arrangements. In a contract manufacturing or production arrangement, a person contracts with one or more unrelated persons for the manufacture, production, growth, or extraction of an item of qualifying production property (tangible personal property, computer software, and sound recordings) or film. The qualifying production property must be manufactured, produced, grown, or extracted in whole or significant part within the United States. In an arrangement in which any person makes a substantial contribution through the activities of its employees within the United States to the manufacture, production, growth, or extraction of qualifying production property: (1) the person shall be treated as engaging in the activity, and (2) the domestic production gross receipts of the person shall include the gross receipts received under the arrangement for the activities. The Internal Revenue Service must prescribe regulations that include specified factors for determining a substantial contribution. A person with an economic risk of loss of more than 50% of the direct material costs necessary to the manufacture, production, growth, or extraction of the qualifying production is deemed to make a substantial contribution. The parties to an arrangement may agree in writing to: (1) make only one person eligible for the deduction, or (2) apply the rules retroactively to tax years in which only one person claimed the deduction. 2023-01-11T13:34:43Z  
114-hr-6439 114 hr 6439 Tax Technical Corrections Act of 2016 Taxation 2016-12-06 2016-12-06 Referred to the House Committee on Ways and Means. House Rep. Brady, Kevin [R-TX-8] TX R B000755 1 Tax Technical Corrections Act of 2016 This bill makes technical and clerical amendments to: the Protecting Americans From Tax Hikes Act of 2015; the Consolidated Appropriations Act, 2016; the Fixing America's Surface Transportation Act; the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015; the Stephen Beck, Jr., ABLE Act of 2014; the American Taxpayer Relief Act of 2012; the United States-Korea Free Trade Agreement Implementation Act; the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU); the American Jobs Creation Act of 2004; provisions of the Internal Revenue Code related to partnership audit rules; the Bipartisan Budget Act of 2015; the Energy Policy Act of 2005; and other specified provisions of the Internal Revenue Code. The bill also amends various provisions in the Internal Revenue Code that are not used in computing current tax liabilities (referred to as deadwood provisions). 2023-01-11T13:33:56Z  
114-hr-6443 114 hr 6443 Heroin and Opioid Abuse Prevention and Treatment Act of 2016 Taxation 2016-12-06 2016-12-06 Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. House Rep. Lujan Grisham, Michelle [D-NM-1] NM D L000580 4 Heroin and Opioid Abuse Prevention and Treatment Act of 2016 This bill amends the Internal Revenue Code to require manufacturers, producers, and importers of active opioids to pay an excise tax of one cent per milligram of opioid. The bill also amends the Public Health Service Act to require the Department of Health and Human Services (HHS) to provide grants to states for: (1) research on opioids (including heroin), and (2) opioid abuse prevention and treatment. The Department of the Treasury must transfer an amount equal to the revenue collected from the tax to HHS to carry out this bill. The bill makes the funds available without further appropriation and designates the funding as an emergency requirement under the Statutory Pay-As-You-Go Act of 2010 (PAYGO). 2023-01-11T13:33:56Z  
114-s-3506 114 s 3506 Tax Technical Corrections Act of 2016 Taxation 2016-12-06 2016-12-06 Read twice and referred to the Committee on Finance. Senate Sen. Hatch, Orrin G. [R-UT] UT R H000338 1 Tax Technical Corrections Act of 2016 This bill makes technical and clerical amendments to: the Protecting Americans From Tax Hikes Act of 2015; the Consolidated Appropriations Act, 2016; the Fixing America's Surface Transportation Act; the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015; the Stephen Beck, Jr., ABLE Act of 2014; the American Taxpayer Relief Act of 2012; the United States-Korea Free Trade Agreement Implementation Act; the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU); the American Jobs Creation Act of 2004; provisions of the Internal Revenue Code related to partnership audit rules; the Bipartisan Budget Act of 2015; the Energy Policy Act of 2005; and other specified provisions of the Internal Revenue Code. The bill also amends various provisions in the Internal Revenue Code that are not used in computing current tax liabilities (referred to as deadwood provisions). 2023-01-11T13:34:44Z  
114-s-3507 114 s 3507 A bill to extend the waiver of limitations with respect to excluding from gross income amounts received by wrongfully incarcerated individuals. Taxation 2016-12-06 2016-12-06 Read twice and referred to the Committee on Finance. (text of measure as introduced in Senate: CR S6761) Senate Sen. Cornyn, John [R-TX] TX R C001056 0 This bill amends the Protecting Americans from Tax Hikes Act of 2015 to extend the waiver of limitations on credits or refunds related to the exclusion from gross income of certain civil damages, restitution, or other monetary awards received by wrongfully incarcerated individuals. 2023-01-11T13:34:44Z  
114-hr-6438 114 hr 6438 To extend the waiver of limitations with respect to excluding from gross income amounts received by wrongfully incarcerated individuals. Taxation 2016-12-05 2016-12-07 Received in the Senate. House Rep. Johnson, Sam [R-TX-3] TX R J000174 1 (This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.) (Sec. 1) This bill amends the Protecting Americans from Tax Hikes Act of 2015 to extend the waiver of limitations on credits or refunds related to the exclusion from gross income of certain civil damages, restitution, or other monetary awards received by wrongfully incarcerated individuals. 2023-01-11T13:33:56Z  
114-s-3496 114 s 3496 Servicemember Retirement Improvement Act Taxation 2016-12-05 2016-12-05 Read twice and referred to the Committee on Finance. (text of measure as introduced in the Senate: CR S6709) Senate Sen. Cornyn, John [R-TX] TX R C001056 1 Servicemember Retirement Improvement Act This bill amends the Internal Revenue Code to allow members of the Ready Reserve of a reserve component of the Armed Forces to make the maximum allowable contribution ($18,000 in 2016) to their Thrift Savings Plans without limiting the amount such members may contribute to a retirement plan based upon other employment. The bill also doubles the maximum allowable contribution amount to the Thrift Savings Plans of federal employees in the Ready Reserve. 2023-01-11T13:33:52Z  
114-hr-6422 114 hr 6422 Commuter Access Reform Act Taxation 2016-12-01 2016-12-01 Referred to the House Committee on Ways and Means. House Rep. Roskam, Peter J. [R-IL-6] IL R R000580 1 Commuter Access Reform Act This bill amends the Internal Revenue Code to treat transportation provided by an employer's qualified alternative commuter program as a qualified transportation fringe benefit that is excluded from an employee's gross income. A "qualified alternative commuter program" reimburses an employee for the cost of certain ride-share commuting transportation between the employee's residence, place of employment, or a mass transit facility. The benefit applies to ride-sharing commuting transportation in a commuter vehicle provided by a transportation network company if: (1) it is designed to provide service to multiple passengers with fully or partially overlapping journeys, and (2) the fare for each passenger is determined at the beginning of the trip and is based on the transportation having multiple riders. The benefit is subject to a limit on the aggregate amount of transportation fringe benefits for parking and an alternative commuter program that may be excluded from gross income. 2023-01-11T13:33:57Z  
114-hr-6403 114 hr 6403 CORE Act Taxation 2016-11-30 2016-11-30 Referred to the House Committee on Ways and Means. House Rep. Jenkins, Evan H. [R-WV-3] WV R J000297 0 Creating Opportunities for Rural Economies Act or the CORE Act This bill amends the Internal Revenue Code to require at least 5% of the new markets tax credit limitation to be allocated to community development entities in connection with certain investments, financial counseling, and other services in distressed coal communities. A "distressed coal community" is any low-income community located in a county that: (1) was one of the 30 counties with the biggest employment decrease among coal operators over a specified time period; or (2) is contiguous to a county that has the required decrease in employment, is located in the same state, and contains at least one low-income community. 2023-01-11T13:34:01Z  
114-hr-6405 114 hr 6405 To amend the Internal Revenue Code of 1986 to extend for one year the exclusion from gross income of discharge of qualified principal residence indebtedness. Taxation 2016-11-30 2016-11-30 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend until January 1, 2018, the exclusion from gross income of the discharge of qualified principal residence indebtedness. 2023-01-11T13:34:01Z  
114-hr-6406 114 hr 6406 To amend the Internal Revenue Code of 1986 to extend for two years the exclusion from gross income of discharge of qualified principal residence indebtedness. Taxation 2016-11-30 2016-11-30 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend until January 1, 2019, the exclusion from gross income of the discharge of qualified principal residence indebtedness. 2023-01-11T13:34:01Z  
114-hr-6408 114 hr 6408 Building Efficiently Act of 2016 Taxation 2016-11-30 2016-11-30 Referred to the House Committee on Ways and Means. House Rep. Langevin, James R. [D-RI-2] RI D L000559 0 Building Efficiently Act of 2016 This bill amends the Internal Revenue Code to expand the new energy efficient home tax credit to allow, in lieu of the existing credit, a credit for 3.3% of the cost of constructing a new energy efficient home that is a qualified energy efficient residential rental property. An energy efficient residential rental property must be certified as being constructed, reconstructed, or retrofitted under a plan designed to reduce energy and power consumption of the building by at least 40% compared to: (1) the baseline annual energy and power consumption of the building in the case of a retrofit made to an existing building, or (2) a reference building which meets the minimum requirements of the International Energy Conservation Code 2004 in any other case. The bill also eliminates the basis reduction requirements for low-income housing properties receiving: (1) the new energy efficient home credit, (2) the energy efficient commercial buildings deduction, or (3) the credit for investments in energy property. 2023-01-11T13:34:00Z  
114-hr-6395 114 hr 6395 ROSIE Act Taxation 2016-11-29 2016-11-29 Referred to the House Committee on Ways and Means. House Rep. Hudson, Richard [R-NC-8] NC R H001067 0 Realizing Opportunity for Spouses in Employment Act or the ROSIE Act This bill amends the Internal Revenue Code to exempt the spouses of active duty members of the Armed Forces from being counted as employees to determine if an employer is an applicable large employer, with respect to health coverage requirements under the Patient Protection and Affordable Care Act. 2023-01-11T13:34:01Z  
114-hr-6396 114 hr 6396 Retirement Security for American Workers Act Taxation 2016-11-29 2016-11-29 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. Buchanan, Vern [R-FL-16] FL R B001260 3 Retirement Security for American Workers Act This bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to modify the qualification requirements for certain multiple employer retirement plans. A multiple employer plan that meets certain criteria may not be disqualified or otherwise lose its tax-favored status because one or more participating employers fail to take actions required with respect to the plan. The bill applies to a multiple employer defined contribution plan or a plan that consists of Individual Retirement Accounts that either: (1) is sponsored by employers that both have a common interest other than having adopted the plan and control the plan, or (2) have a pooled plan provider. The bill does not apply unless the terms of the plan require a noncompliant employer to, subject to the discretion of the Internal Revenue Service, (1) transfer assets of the plan attributable to the employees of the noncompliant employer to other specified retirement plans, and (2) be liable for plan liabilities attributable to employees of the noncompliant employer. For the purposes of this bill, a defined contribution plan that is established or maintained for the purpose of providing benefits to the employees of two or more employers and that meets certain requirements (a pooled employer plan) is treated for the purposes of ERISA as a single plan that is a multiple employer plan. The bill modifies reporting requirements under ERISA that apply to pooled employer and multiple employer plans. 2023-01-11T13:34:01Z  
114-hr-6397 114 hr 6397 Protection of Military Airfields from Wind Turbine Encroachment Act Taxation 2016-11-29 2016-11-29 Referred to the House Committee on Ways and Means. House Rep. Collins, Chris [R-NY-27] NY R C001092 1 Protection of Military Airfields from Wind Turbine Encroachment Act This bill amends the Internal Revenue Code to make new wind facilities located near certain military installations ineligible for the tax credits for: (1) electricity produced from renewable resources, and (2) investments in qualified small wind energy property. The bill applies to facilities that are originally placed in service after the date of enactment of this bill and are located within a 40-mile radius of: (1) an airfield or airbase that is under the jurisdiction of a military department and in active use; or (2) an air traffic control radar site, weather radar site, or aircraft navigation aid that is owned or operated by the Department of Defense and is a permanent land-based structure at a fixed location. 2023-01-11T13:34:01Z  
114-hr-6402 114 hr 6402 To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to avoid duplicative annual reporting, and for other purposes. Taxation 2016-11-29 2016-11-29 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. Sánchez, Linda T. [D-CA-38] CA D S001156 1 This bill requires the Department of the Treasury and the Department of Labor to cooperate to modify specified returns required for deferred compensation plans and other employee benefit plans to permit all members of a group of plans to file a single aggregated annual return or report satisfying the requirements of both the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA). The requirement applies to a group in which all of the plans: are individual account plans or defined contribution plans; have the same trustee, the same one or more named fiduciaries, the same administrator, and plan years beginning on the same date; and provide the same investments or investment options to participants and beneficiaries. The bill also specifies that, for the purposes of applying the numerical limitations related to the electronic filing of returns for deferred compensation plans, each plan for which information is provided on the return must be treated as a separate return. 2023-01-11T13:34:01Z  
114-hres-935 114 hres 935 Expressing the sense of the House that Congress should recognize the benefits of charitable giving and express support for the designation of #GivingTuesday. Taxation 2016-11-29 2016-11-29 Referred to the House Committee on Ways and Means. House Rep. Gabbard, Tulsi [D-HI-2] HI D G000571 1 Recognizes that the United States needs a strong and vibrant charitable and philanthropic sector to enable communities to meet local needs. Expresses support for: (1) the designation of #GivingTuesday as a way to encourage charitable giving; and (2) strong incentives that encourage all Americans to give generously to charitable organizations by protecting the existing charitable deduction and reinstating incentives that encourage philanthropy, volunteering, and innovation. 2023-01-11T13:33:59Z  
114-hr-6383 114 hr 6383 To amend the Internal Revenue Code of 1986 to extend for two years the credit for qualified microturbine property. Taxation 2016-11-18 2016-11-18 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2018, the tax credit for qualified microturbine property. 2023-01-11T13:34:02Z  
114-hr-6384 114 hr 6384 To amend the Internal Revenue Code of 1986 to extend for one year the credit for qualified microturbine property. Taxation 2016-11-18 2016-11-18 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2017, the tax credit for qualified microturbine property. 2023-01-11T13:34:01Z  
114-hr-6385 114 hr 6385 To amend the Internal Revenue Code of 1986 to extend for two years the credit for qualified fuel cell property. Taxation 2016-11-18 2016-11-18 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2018, the tax credit for qualified fuel cell property. 2023-01-11T13:34:01Z  
114-hr-6386 114 hr 6386 To amend the Internal Revenue Code of 1986 to extend for one year the credit for qualified fuel cell property. Taxation 2016-11-18 2016-11-18 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2017, the tax credit for qualified fuel cell property. 2023-01-11T13:34:01Z  
114-hr-6387 114 hr 6387 To amend the Internal Revenue Code of 1986 to extend for one year the credit for mortgage insurance premiums treated as interest. Taxation 2016-11-18 2016-11-18 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2017, the tax deduction for mortgage insurance premiums treated as interest. 2023-01-11T13:34:01Z  
114-hr-6388 114 hr 6388 To amend the Internal Revenue Code of 1986 to extend for two years the credit for mortgage insurance premiums treated as interest. Taxation 2016-11-18 2016-11-18 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2018, the tax deduction for mortgage insurance premiums treated as interest. 2023-01-11T13:34:01Z  
114-hr-6343 114 hr 6343 Farmers Markets for Food Deserts Act of 2016 Taxation 2016-11-17 2016-12-09 Referred to the Subcommittee on Biotechnology, Horticulture, and Research. House Rep. Veasey, Marc A. [D-TX-33] TX D V000131 2 Farmers Markets for Food Deserts Act of 2016 This bill amends the Internal Revenue Code to exclude from gross income amounts received by the taxpayer from the sale of locally and regionally produced agricultural products to members of the general public at a fixed location (other than a retail store) in an underserved community. (Underserved communities are located in areas of concentrated poverty with limited access to fresh locally or regionally grown foods.) The bill also amends the Farmer-to-Consumer Direct Marketing Act of 1976 to specify that grants or other assistance provided under the Farmers' Market and Local Food Promotion Program may be used to pay any fees associated with obtaining a permit to sell locally and regionally produced agricultural products at a farmers' market located in an underserved community. 2023-01-11T13:34:03Z  
114-hr-6350 114 hr 6350 To amend the Internal Revenue Code of 1986 to extend for two years the credit for energy-efficient existing homes. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2018, the income tax credit for nonbusiness energy property. 2023-01-11T13:34:03Z  
114-hr-6351 114 hr 6351 To amend the Internal Revenue Code of 1986 to extend for one year the credit for new qualified fuel cell motor vehicles. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2017, the income tax credit for new qualified fuel cell motor vehicles. 2023-01-11T13:34:03Z  
114-hr-6352 114 hr 6352 To amend the Internal Revenue Code of 1986 to extend for one year the above-the-line deduction for qualified tuition and related expenses. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2017, the tax deduction for qualified tuition and related expenses. 2023-01-11T13:34:03Z  
114-hr-6353 114 hr 6353 To amend the Internal Revenue Code of 1986 to extend for two years the credit for new qualified fuel cell motor vehicles. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2018, the income tax credit for new qualified fuel cell motor vehicles. 2023-01-11T13:34:03Z  
114-hr-6354 114 hr 6354 To amend the Internal Revenue Code of 1986 to extend for two years the above-the-line deduction for qualified tuition and related expenses. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2018, the tax deduction for qualified tuition and related expenses. 2023-01-11T13:34:03Z  
114-hr-6355 114 hr 6355 To amend the Internal Revenue Code of 1986 to extend for one year the credit for energy-efficient existing homes. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2017, the income tax credit for nonbusiness energy property. 2023-01-11T13:34:02Z  
114-hr-6356 114 hr 6356 To amend the Internal Revenue Code of 1986 to extend for one year the credit for alternative fuel vehicle refueling property. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2017, the income tax credit for alternative fuel vehicle refueling property. 2023-01-11T13:34:02Z  
114-hr-6357 114 hr 6357 To amend the Internal Revenue Code of 1986 to extend for two years the credit for alternative fuel vehicle refueling property. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2018, the income tax credit for alternative fuel vehicle refueling property. 2023-01-11T13:34:02Z  
114-hr-6358 114 hr 6358 To amend the Internal Revenue Code of 1986 to extend for one year the credit for biodiesel and renewable diesel used as fuel. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2017, the income tax credit for biodiesel and renewable diesel used as fuel. 2023-01-11T13:34:02Z  
114-hr-6359 114 hr 6359 To amend the Internal Revenue Code of 1986 to extend for two years the credit for biodiesel and renewable diesel used as fuel. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2018, the income tax credit for biodiesel and renewable diesel used as fuel. 2023-01-11T13:34:02Z  
114-hr-6360 114 hr 6360 To amend the Internal Revenue Code of 1986 to extend for one year the credit for energy efficient commercial buildings. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2017, the tax deduction for energy efficient commercial buildings. 2023-01-11T13:34:02Z  
114-hr-6361 114 hr 6361 To amend the Internal Revenue Code of 1986 to extend for two years the credit for energy efficient commercial buildings. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2018, the tax deduction for energy efficient commercial buildings. 2023-01-11T13:34:02Z  
114-hr-6362 114 hr 6362 To amend the Internal Revenue Code of 1986 to extend for one year the Indian employment credit. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2017, the income tax credit for Indian employment. 2023-01-11T13:34:02Z  
114-hr-6363 114 hr 6363 To amend the Internal Revenue Code of 1986 to extend for two years the Indian employment credit. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2018, the income tax credit for Indian employment. 2023-01-11T13:34:02Z  
114-hr-6364 114 hr 6364 To amend the Internal Revenue Code of 1986 to extend for one year the credit for certain qualified film and television and live theatrical productions. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2017, the expensing allowance for qualified film, television, and live theatrical productions. 2023-01-11T13:34:02Z  
114-hr-6365 114 hr 6365 To amend the Internal Revenue Code of 1986 to extend for one year the credit for energy efficient new homes. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2017, the income tax credit for energy efficient new homes. 2023-01-11T13:34:02Z  
114-hr-6366 114 hr 6366 To amend the Internal Revenue Code of 1986 to extend for two years the credit for energy efficient new homes. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2018, the income tax credit for energy efficient new homes. 2023-01-11T13:34:02Z  
114-hr-6367 114 hr 6367 To amend the Internal Revenue Code of 1986 to extend for one year the mine rescue team training credit. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2017, the income tax credit for mine rescue team training. 2023-01-11T13:34:02Z  
114-hr-6368 114 hr 6368 To amend the Internal Revenue Code of 1986 to extend for two years the mine rescue team training credit. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2018, the income tax credit for mine rescue team training. 2023-01-11T13:34:02Z  
114-hr-6369 114 hr 6369 To amend the Internal Revenue Code of 1986 to extend for two years the credit for certain qualified film and television and live theatrical productions. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Grayson, Alan [D-FL-9] FL D G000556 0 This bill amends the Internal Revenue Code to extend through December 31, 2018, the expensing allowance for qualified film, television, and live theatrical productions. 2023-01-11T13:34:02Z  
114-hr-6370 114 hr 6370 To amend the Internal Revenue Code of 1986 for purposes of the tax on private foundation excess business holdings to treat as outstanding any employee-owned stock purchased by a business enterprise pursuant to certain employee stock ownership retirement plans. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Holding, George [R-NC-13] NC R H001065 2 This bill amends the Internal Revenue Code to exclude certain purchases of employee-owned stock from being considered as outstanding voting stock for the purpose of the tax on excess business holdings of a private foundation in a business enterprise. The bill applies to any voting stock that is: (1) not readily tradable on an established securities market; (2) purchased by the business enterprise on or after January 1, 2005, from a stock bonus or profit sharing plan in which employees of the business enterprise participate, in connection with a distribution from the plan; and (3) held by the business enterprise as treasury stock, cancelled, or retired. 2023-01-11T13:34:02Z  
114-hr-6376 114 hr 6376 To amend the Internal Revenue Code of 1986 to modify the energy efficient commercial buildings deduction, and for other purposes. Taxation 2016-11-17 2016-11-17 Referred to the House Committee on Ways and Means. House Rep. Reichert, David G. [R-WA-8] WA R R000578 3 This bill amends the Internal Revenue Code, with respect to the deduction for energy efficient commercial buildings, to: (1) permit 501(c)(3) tax-exempt organizations and Indian tribal governments to allocate the deduction to the person primarily responsible for designing the property in lieu of the owner of the property, (2) allow partnerships and S corporations to receive the full benefit of a deduction allocated at the partner or shareholder level, and (3) exempt property placed in service in a qualified low-income building from the requirement to reduce the basis of the property by the amount of the deduction. 2023-01-11T13:34:02Z  
114-s-3479 114 s 3479 A bill to amend the Internal Revenue Code of 1986 to allow unpopulated census tracts that are contiguous to low-income communities to be treated as low-income communities under the new markets tax credit. Taxation 2016-11-17 2016-11-17 Read twice and referred to the Committee on Finance. Senate Sen. Menendez, Robert [D-NJ] NJ D M000639 0 This bill amends the Internal Revenue Code to permit a census tract that has a population of zero and is contiguous to one or more low-income communities to be treated as a low-income community for the purpose of the new markets tax credit. 2023-01-11T13:33:59Z  
114-hr-6329 114 hr 6329 Promise of Citizenship Act of 2016 Taxation 2016-11-16 2016-11-16 Referred to the House Committee on Ways and Means. House Rep. Veasey, Marc A. [D-TX-33] TX D V000131 3 Promise of Citizenship Act of 2016 This bill amends the Internal Revenue Code to allow a refundable tax credit for up to $500 of the costs associated with naturalization as a U.S. citizen. Naturalization costs include naturalization application costs, English as a Second Language and other course costs, and legal services. The credit applies to costs paid or incurred by the taxpayer during the year or the three preceding years with respect to the taxpayer, the taxpayer's spouse, or any dependent of the taxpayer if the taxpayer, spouse, or dependent is naturalized as a U.S. citizen during the year. 2023-01-11T13:34:03Z  
114-hr-6335 114 hr 6335 Retirement Security Preservation Act of 2016 Taxation 2016-11-16 2016-11-16 Referred to the House Committee on Ways and Means. House Rep. Tiberi, Patrick J. [R-OH-12] OH R T000462 1 Retirement Security Preservation Act of 2016 This bill amends the Internal Revenue Code to modify the nondiscrimination requirements for certain defined benefit retirement plans that limit participation or certain features to a closed class, such as individuals who were hired before a certain date. (Under current law, the plans may not discriminate in favor of highly compensated employees and must meet minimum participation requirements.) The bill applies only to a defined benefit plan that: (1) closed before September 21, 2016; or (2) was in effect for at least five years when it closed and did not substantially increase the coverage or value of the benefits, rights, or features for the closed class during the five-year period before it closed, except as the result of certain business acquisitions or mergers. Such a plan meets the nondiscrimination requirements if it: (1) satisfies certain testing rules for the year that the class closes and the two succeeding plan years, and (2) is not amended in a discriminatory manner after the class is closed. A defined contribution plan that offers additional contributions or benefits to a closed class whose benefits under a defined benefit plan have been reduced or eliminated meets the nondiscrimination requirements if: (1) the group receiving the contributions or benefits satisfies certain testing rules for the year in which the group is closed and for two subsequent plan years, and (2) the plan is not amended in a discriminatory manner. A defined benefit plan that is either closed or has ceased benefit accruals for all participants (frozen plan) satisfies the minimum participation requirements if the plan met the requirements when it was closed or frozen. 2023-01-11T13:34:03Z  
114-s-3471 114 s 3471 Retirement Enhancement and Savings Act of 2016 Taxation 2016-11-16 2016-11-16 Placed on Senate Legislative Calendar under General Orders. Calendar No. 670. Senate Sen. Hatch, Orrin G. [R-UT] UT R H000338 0 (This measure has not been amended since it was introduced. The summary of that version is repeated here.) Retirement Enhancement and Savings Act of 2016 This bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to modify requirements for tax-favored retirement savings accounts, employer-provided retirement plans, and retirement benefits for federal judges. With respect to employer-provided plans, the bill modifies requirements regarding: multiple employer plans, automatic enrollment and nonelective contributions, hardship withdrawals, loans, rollovers, terminating or transferring plans, reporting and disclosure rules, nondiscrimination rules, selecting lifetime income providers, and Pension Benefit Guaranty Corporation premiums. The bill also increases the tax credit for small employer pension plan startup costs and allows a tax credit for small employers that establish retirement plans that include automatic enrollment. With respect to Individual Retirement Accounts (IRAs), the bill: treats taxable non-tuition fellowship and stipend payments as compensation for the purpose of an IRA, repeals the maximum age for traditional IRA contributions, and permits any IRA to be a shareholder of any S corporation that is a bank. The bill makes several modifications to retirement benefits for magistrate judges of the U.S. Tax Court and other federal judges. The bill also modifies various tax provisions to: reinstate and increase the tax exclusion for benefits provided to volunteer firefighters and emergency medical responders; allow an employee to elect to defer, for income tax purposes, the inclusion in income of the amount of income attributable to certain stock transferred to the employee by the employer; revise the required distribution rules for pension plans; increase penalties for failing to file tax returns or retirement plan returns; prohibit increases in the user fees for installment agreements and waive the fees for certain low… 2022-02-02T06:06:34Z  
114-s-5 114 s 5 Retirement Security Preservation Act of 2016 Taxation 2016-11-16 2016-11-16 Read twice and referred to the Committee on Finance. Senate Sen. Cardin, Benjamin L. [D-MD] MD D C000141 1 Retirement Security Preservation Act of 2016 This bill amends the Internal Revenue Code to modify the nondiscrimination requirements for certain defined benefit retirement plans that limit participation or certain features to a closed class, such as individuals who were hired before a certain date. (Under current law, the plans may not discriminate in favor of highly compensated employees and must meet minimum participation requirements.) The bill applies only to a defined benefit plan that: (1) closed before September 21, 2016; or (2) was in effect for at least five years when it closed and did not substantially increase the coverage or value of the benefits, rights, or features for the closed class during the five-year period before it closed, except as the result of certain business acquisitions or mergers. Such a plan meets the nondiscrimination requirements if it: (1) satisfies certain testing rules for the year that the class closes and the two succeeding plan years, and (2) is not amended in a discriminatory manner after the class is closed. A defined contribution plan that offers additional contributions or benefits to a closed class whose benefits under a defined benefit plan have been reduced or eliminated meets the nondiscrimination requirements if: (1) the group receiving the contributions or benefits satisfies certain testing rules for the year in which the group is closed and for two subsequent plan years, and (2) the plan is not amended in a discriminatory manner. A defined benefit plan that is either closed or has ceased benefit accruals for all participants (frozen plan) satisfies the minimum participation requirements if the plan met the requirements when it was closed or frozen. 2023-01-11T13:33:58Z  
114-s-3 114 s 3 Creating Opportunities for Rural Economic Expansion Act Taxation 2016-11-15 2016-11-15 Read twice and referred to the Committee on Finance. Senate Sen. Capito, Shelley Moore [R-WV] WV R C001047 0 Creating Opportunities for Rural Economic Expansion Act or the CORE Act This bill amends the Internal Revenue Code to require at least 5% of the new markets tax credit limitation to be allocated to community development entities in connection with certain investments, financial counseling, and other services in distressed coal communities. A "distressed coal community" is any low-income community located in a county that: (1) was one of the 30 counties with the biggest employment decrease among coal operators over a specified time period; or (2) is contiguous to a county that has the required decrease in employment, is located in the same state, and contains at least one low-income community. 2023-01-11T13:33:58Z  
114-hr-6300 114 hr 6300 Unaffordable Care Act Taxation 2016-11-14 2016-11-14 Referred to the House Committee on Ways and Means. House Rep. Messer, Luke [R-IN-6] IN R M001189 9 Unaffordable Care Act This bill amends the Internal Revenue Code to exempt from the requirement to maintain minimum essential health coverage an individual who: (1) resides in a location with fewer than two qualified health plans offered through an exchange established under the Patient Protection and Affordable Care Act, or (2) was covered under minimum essential coverage for the last month of the preceding year and the premium is at least 125% percent of the premium for that month. 2023-01-11T13:34:04Z  
114-s-3463 114 s 3463 Student Worker Exemption Act of 2016 Taxation 2016-09-29 2016-09-29 Read twice and referred to the Committee on Finance. Senate Sen. Johnson, Ron [R-WI] WI R J000293 0 Student Worker Exemption Act of 2016 This bill amends the Internal Revenue Code to exclude students who are employed by an institution of higher education (IHE) and carrying a full-time academic workload at the IHE from being counted as full-time employees in calculating the IHE's shared responsibility regarding health care coverage under the Patient Protection and Affordable Care Act. 2023-01-11T13:33:30Z  
114-hr-6195 114 hr 6195 Free Speech Fairness Act Taxation 2016-09-28 2016-09-28 Referred to the House Committee on Ways and Means. House Rep. Scalise, Steve [R-LA-1] LA R S001176 19 Free Speech Fairness Act This bill amends the Internal Revenue Code to permit a tax-exempt organization to make certain statements related to a political campaign without losing its tax-exempt status. An organization may not lose its tax-exempt status under section 501(c)(3) or be deemed to have participated in, or intervened in any political campaign on behalf of (or in opposition to) any candidate for public office, solely because of the content of any statement that: (1) is made in the ordinary course of the organization's regular and customary activities in carrying out its exempt purpose, and (2) results in the organization incurring not more than de minimis incremental expenses. 2023-01-11T13:33:42Z  
114-hr-6213 114 hr 6213 To direct the Community Development Financial Institutions Fund to perform an outreach program for the new markets tax credit to underserved communities, and for other purposes. Taxation 2016-09-28 2016-09-28 Referred to the Committee on Ways and Means, and in addition to the Committee on Financial Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. House Rep. Heck, Denny [D-WA-10] WA D H001064 6 This bill amends the Riegle Community Development and Regulatory Improvement Act of 1994 to require the Community Development Financial Institutions (CDFI) Fund to provide outreach and training with respect to the New Markets Tax Credit (NMTC) in low-income communities with a disproportionately low amount of low-income community investments by community development entities. (The NMTC is a non-refundable tax credit intended to encourage private capital investment in low-income communities. NMTCs are allocated by the CDFI Fund, a bureau of the Department of the Treasury, using a competitive application process.) The CFDI Fund must also: (1) include in the application for the NMTC questions to determine and consider, as an innovative use or a comparable incentive in evaluating applications, the extent to which the applicant intends to make low-income community investments within Indian country; and (2) to the maximum extent practicable, ensure that at least one community development entity whose primary mission is to fund projects within or that directly benefit Indian country receives an allocation for each allocation round. 2023-01-11T13:33:42Z  
114-hr-6228 114 hr 6228 To amend the Internal Revenue Code of 1986 to extend and modify the alternative fuel and alternative fuel mixture credits. Taxation 2016-09-28 2016-09-28 Referred to the House Committee on Ways and Means. House Rep. Boustany, Charles W., Jr. [R-LA-3] LA R B001255 0 This bill amends the Internal Revenue Code to extend through 2021: (1) the excise tax credit for alternative fuel, (2) the excise tax credit for alternative fuel mixtures, and (3) the payments that are equivalent to the alternative fuel excise tax credit. The bill also allows the alternative fuel excise tax credit to be used for fuel sold by the taxpayer for use as fuel in qualified landscaping equipment. Qualifying landscaping equipment is: (1) used in landscaping or similar activities, (2) powered by an engine capable of running only on alternative fuel, and (3) is not designed primarily for carrying or towing persons or loads from one place to another. 2023-01-11T13:33:41Z  
114-hr-6237 114 hr 6237 American Opportunity Tax Credit Reform Act Taxation 2016-09-28 2016-09-28 Referred to the House Committee on Ways and Means. House Rep. Davis, Danny K. [D-IL-7] IL D D000096 0 American Opportunity Tax Credit Reform Act This bill amends the Internal Revenue Code, with respect to the American Opportunity Tax Credit, to provide that any credit amount which is attributable to a federal Pell Grant under the Higher Education Act of 1965 shall be reduced by the amount of expenses (other than qualified tuition and related expenses) which are taken into account in determining the cost of attendance at an institution of higher education for the academic period for which the credit amount is being determined.  The bill also modifies the definition of "qualified scholarship," for purposes of the tax exclusion for such scholarships, to include a federal Pell Grant as a qualified scholarship. 2023-01-11T13:33:41Z  
114-hr-6238 114 hr 6238 To direct the Secretary of the Treasury to establish a program for issuing identity protection personal identification numbers (IP PINs) to adopted children for purposes of tax administration. Taxation 2016-09-28 2016-09-28 Referred to the House Committee on Ways and Means. House Rep. Davis, Rodney [R-IL-13] IL R D000619 3 This bill requires the Internal Revenue Service (IRS) to establish a program under which the legal guardian of an adopted child may obtain an identity protection personal identification number (IP PIN) for the child to prevent an individual from improperly claiming tax benefits with respect to the child. The IRS may require a child's IP PIN to be included in a tax return as a condition of receiving any tax benefit with respect to the child. 2023-01-11T13:33:41Z  
114-hr-6242 114 hr 6242 CEO Accountability and Responsibility Act Taxation 2016-09-28 2016-09-28 Referred to the House Committee on Ways and Means. House Rep. DeSaulnier, Mark [D-CA-11] CA D D000623 0 CEO Accountability and Responsibility Act This bill amends the Internal Revenue Code to: (1) increase the corporate income tax rate for publicly traded corporations that pay their chief executive officers or highest paid employees more than 100 times the median compensation of all their U.S. employees, and (2) decrease the rate for publicly traded corporations that pay their chief executive officers or highest paid employees less than 50 times the median compensation of all their U.S. employees. 2023-01-11T13:33:41Z  
114-hr-6246 114 hr 6246 Retirement Inflation Protection Act of 2016 Taxation 2016-09-28 2016-09-28 Referred to the House Committee on Ways and Means. House Rep. Emmer, Tom [R-MN-6] MN R E000294 0 Retirement Inflation Protection Act of 2016 This bill amends the Internal Revenue Code to allow the adjusted basis of certain assets (including common stock in a C corporation and tangible property used in a trade or business) to be indexed for inflation for the purpose of determining the gain or loss of individuals who: (1) have held the asset for more than 3 years, and (2) have attained the age of 59-1/2 as of the date of the sale or other disposition of the asset. The bill sets forth rules for applying the inflation adjustment to short sales, dispositions between related persons, and improvements to property or contributions of capital. The Internal Revenue Service may disallow an adjustment if any person transfers cash, debt, or any other property to another person for the principal purpose of securing or increasing the adjustment allowed by this bill. 2023-01-11T13:33:40Z  
114-hr-6260 114 hr 6260 ECORA Act of 2016 Taxation 2016-09-28 2016-09-28 Referred to the House Committee on Ways and Means. House Rep. Jenkins, Lynn [R-KS-2] KS R J000290 0 Enhancing Credit Opportunities in Rural America Act of 2016 or the ECORA Act of 2016 This bill amends the Internal Revenue Code to exclude from gross income interest received by a lender from real estate loans secured by agricultural real estate or by a leasehold mortgage (with a status as a lien) on agricultural real estate. Agricultural real estate includes real property that is substantially used for the production of one or more agricultural products. It also includes any single family residence that is: (1) the principal residence of its occupant, (2) located in a rural area which is not within a Metropolitan Statistical Area and has a population of 2,500 or less; and (3) is purchased or improved with the proceeds of a loan secured by property used for the production of one or more agricultural products. 2023-01-11T13:33:40Z  
114-hr-6262 114 hr 6262 Addiction Recovery through Family Health Accounts Act Taxation 2016-09-28 2016-09-28 Referred to the House Committee on Ways and Means. House Rep. MacArthur, Thomas [R-NJ-3] NJ R M001193 1 Addiction Recovery through Family Health Accounts Act This bill amends the Internal Revenue Code to permit taxpayers to use tax-favored health reimbursement arrangements, health flexible spending arrangements, health savings accounts, and Archer medical savings accounts to pay for alcohol and drug addiction treatments for specified family members as if the expenses were incurred for a dependent. 2023-01-11T13:33:40Z  
114-hr-6263 114 hr 6263 Addiction Recovery through Family Deductions Act Taxation 2016-09-28 2016-09-28 Referred to the House Committee on Ways and Means. House Rep. MacArthur, Thomas [R-NJ-3] NJ R M001193 1 Addiction Recovery through Family Deductions Act This bill amends the Internal Revenue Code to expand certain deductions and exclusions to include expenses related to alcohol and drug addiction treatments for specified family members who are not dependents. The bill allows the expenses to be treated as: (1) medical care for the purpose of the deduction for medical care, and (2) qualified Indian health care benefits for the purpose of the exclusion from gross income of the value of any qualified Indian health care benefit. The bill also allows insurance covering alcohol and drug addiction treatment for the non-dependent family members to be treated as insurance that constitutes medical care for the purpose of the deduction for health-insurance costs of self-employed individuals. 2023-01-11T13:33:40Z  
114-hr-6267 114 hr 6267 Preserving America's Downtowns and Heritage Act of 2016 Taxation 2016-09-28 2016-09-28 Referred to the House Committee on Ways and Means. House Rep. McKinley, David B. [R-WV-1] WV R M001180 1 Preserving America's Downtowns and Heritage Act of 2016 This bill amends the Internal Revenue Code to: (1) increase the rate of the rehabilitation tax credit for commercial buildings and for certified historic structures, and (2) allow a new 20% rehabilitation tax credit for certified historic buildings used by a taxpayer as a principal residence. 2023-01-11T13:33:40Z  
114-hr-6270 114 hr 6270 To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates. Taxation 2016-09-28 2016-09-28 Referred to the House Committee on Ways and Means. House Rep. Neal, Richard E. [D-MA-1] MA D N000015 0 This bill amends the Internal Revenue Code to exclude from the taxable income of a life insurance company or other insurance company: (1) any non-taxed reinsurance premium; (2) any additional amount paid by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid; and (3) any return premium, ceding commission, reinsurance recovered, or other amount received by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid. 2023-01-11T13:33:40Z  
114-hr-6276 114 hr 6276 Physician Shortage Minimization Act of 2016 Taxation 2016-09-28 2016-10-07 Referred to the Subcommittee on Health. House Rep. Price, Tom [R-GA-6] GA R P000591 0 Physician Shortage Minimization Act of 2016 This bill amends the Internal Revenue Code to classify, for employment tax purposes, certain physicians who provide medical services for a temporary period (locum tenens physicians) as independent contractors rather than as employees. 2023-01-11T13:33:39Z  
114-hr-6290 114 hr 6290 To amend the Internal Revenue Code of 1986 to extend certain tax incentives for biodiesel, renewable diesel, and alternative fuels. Taxation 2016-09-28 2016-09-28 Referred to the House Committee on Ways and Means. House Rep. Valadao, David G. [R-CA-21] CA R V000129 1 This bill amends the Internal Revenue Code to extend through 2018: the income tax credit for biodiesel and renewable diesel used as fuel, the excise tax credit for biodiesel mixtures, the payments that are equivalent to the biodiesel mixture excise tax credit, the excise tax credit for alternative fuels, the excise tax credit for alternative fuel mixtures, and the payments that are equivalent to the alternative fuels excise tax credit. 2023-01-11T13:33:39Z  
114-hr-6295 114 hr 6295 CO2 Regulatory Certainty Act Taxation 2016-09-28 2016-09-28 Referred to the House Committee on Ways and Means. House Rep. Zinke, Ryan K. [R-MT-At Large] MT R Z000018 4 CO2 Regulatory Certainty Act This bill amends the Internal Revenue Code to revise requirements for the secure geological storage of carbon dioxide for the purpose of the tax credit for carbon dioxide sequestration. The bill establishes a December 31, 2016, deadline and requirements for regulations that the Internal Revenue Service (IRS) is required, under current law, to establish for determining adequate security measures for the geological storage of the carbon dioxide such that carbon dioxide does not escape into the atmosphere. The IRS regulations must consider the carbon dioxide to be disposed of in secure geological storage if it is stored in compliance with specified rules promulgated by the Environmental Protection Agency under the Clean Air Act and the Safe Drinking Water Act for the geologic sequestration of carbon dioxide, the injection of carbon dioxide, and the criteria and standards for underground injection control programs that are applicable to Class II Wells. 2023-01-11T13:33:39Z  
114-s-3409 114 s 3409 Improved Employment Outcomes for Foster Youth Act of 2016 Taxation 2016-09-28 2016-09-28 Read twice and referred to the Committee on Finance. Senate Sen. Casey, Robert P., Jr. [D-PA] PA D C001070 1 Improved Employment Outcomes for Foster Youth Act of 2016 This bill amends the Internal Revenue Code to expand the Work Opportunity Tax Credit (WOTC) to include the hiring of qualified foster care transition youth. (The WOTC permits employers who hire individuals who are members of a targeted group [e.g., qualified veterans, ex-felons, SSI recipients] to claim a tax credit equal to a portion of the wages paid to those individuals.) A "qualified foster care transition youth" is any individual who is certified by the designated local agency as: (1) not having attained age 27 as of the hiring date, and (2) as having been in foster care after attaining the younger of age 16 or the age specified in provisions of the Social Security Act related to the John H. Chafee Foster Care Independence Program. 2023-01-11T13:33:31Z  
114-s-3416 114 s 3416 Modernizing American Manufacturing Bonds Act Taxation 2016-09-28 2016-09-28 Read twice and referred to the Committee on Finance. Senate Sen. Brown, Sherrod [D-OH] OH D B000944 1 Modernizing American Manufacturing Bonds Act This bill 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. 2023-01-11T13:33:31Z  
114-s-3417 114 s 3417 Receiving Electronic Statements To Improve Retiree Earnings Act Taxation 2016-09-28 2016-09-28 Read twice and referred to the Committee on Health, Education, Labor, and Pensions. Senate Sen. Brown, Sherrod [D-OH] OH D B000944 1 Receiving Electronic Statements To Improve Retiree Earnings Act This bill amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to authorize the electronic delivery of pension plan documents required to be furnished to a plan participant, beneficiary, or other individual. The system for furnishing such a document must: (1) be designed to result in effective access to the document, (2) permit the recipient to select the electronic means through which the document is received or request paper documents, and (3) protect the confidentiality of personal information. An annual paper notice must be provided describing the selection of electronic means for furnishing documents and any election that has been made to receive paper documents. An electronically furnished document must be prepared and furnished in a manner that is consistent with the style, format, and content requirements for the document. It must also include a notice that apprises the individual of the significance of the document when it is not otherwise reasonably evident as transmitted. The bill specifies that: (1) documents may continue to be furnished electronically under laws, regulations, or guidance prescribed by the Department of Labor or the Department of the Treasury prior to enactment of this bill; and (2) the departments may prescribe additional methods for furnishing documents. 2023-01-11T13:33:31Z  
114-s-3424 114 s 3424 A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates. Taxation 2016-09-28 2016-09-28 Read twice and referred to the Committee on Finance. Senate Sen. Warner, Mark R. [D-VA] VA D W000805 0 This bill amends the Internal Revenue Code to exclude from the taxable income of a life insurance company or other insurance company: (1) any non-taxed reinsurance premium; (2) any additional amount paid by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid; and (3) any return premium, ceding commission, reinsurance recovered, or other amount received by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid. 2023-01-11T13:33:31Z  
114-s-3425 114 s 3425 A bill to amend the Internal Revenue Code of 1986 to permanently extend the depreciation rules for property used predominantly within an Indian reservation, and for other purposes. Taxation 2016-09-28 2016-09-28 Read twice and referred to the Committee on Finance. Senate Sen. Inhofe, James M. [R-OK] OK R I000024 0 This bill amends the Internal Revenue Code to make permanent the special depreciation rules for property used predominantly within an Indian reservation and to permit a taxpayer to revoke an election to exclude any class of property from the rules for any taxable year. 2023-01-11T13:33:31Z  
114-s-3428 114 s 3428 Protection of Military Airfields from Wind Turbine Encroachment Act Taxation 2016-09-28 2016-09-28 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6230) Senate Sen. Cornyn, John [R-TX] TX R C001056 0 Protection of Military Airfields from Wind Turbine Encroachment Act This bill amends the Internal Revenue Code to make new wind facilities located near certain military installations ineligible for the tax credits for: (1) electricity produced from renewable resources, and (2) investments in qualified small wind energy property. The bill applies to facilities that are originally placed in service after the date of enactment of this bill and are located within a 30-mile radius of: (1) an airfield or airbase that is under the jurisdiction of a military department and in active use; or (2) an air traffic control radar site, weather radar site, or aircraft navigation aid that is owned or operated by the Department of Defense and is a permanent land-based structure at a fixed location. 2023-01-11T13:33:31Z  
114-s-3436 114 s 3436 Protect Family Farms and Businesses Act Taxation 2016-09-28 2016-09-28 Read twice and referred to the Committee on Finance. Senate Sen. Rubio, Marco [R-FL] FL R R000595 5 Protect Family Farms and Businesses Act This bill prohibits proposed Internal Revenue Service regulations published on August 4, 2016, relating to restrictions on liquidation of an interest with respect to estate, gift, and generation-skipping transfer taxes from taking effect. The bill prohibits funds from being used to finalize, implement, administer, or enforce the proposed regulations or any substantially similar regulations. 2023-01-11T13:33:31Z  
114-s-3440 114 s 3440 Electronic Signature Standards Act of 2016 Taxation 2016-09-28 2016-09-28 Read twice and referred to the Committee on Finance. Senate Sen. Portman, Rob [R-OH] OH R P000449 1 Electronic Signature Standards Act of 2016 This bill amends the Internal Revenue Code to require the Internal Revenue Service to publish guidance to establish uniform standards and procedures for the acceptance of signatures in digital or other electronic form for the purposes of: (1) disclosures of tax returns and return information to a designee of the taxpayer, and (2) any power of attorney executed by the taxpayer. 2023-01-11T13:33:30Z  
114-s-3450 114 s 3450 A bill to amend the Internal Revenue Code of 1986 to include electric charging of certain vehicles as a qualified transportation fringe benefit excluded from gross income. Taxation 2016-09-28 2016-09-28 Read twice and referred to the Committee on Finance. Senate Sen. Brown, Sherrod [D-OH] OH D B000944 1 This bill amends the Internal Revenue Code to treat the charging of an electric vehicle provided on or near the business premises of the employer as a qualified transportation fringe benefit that is excluded from an employee's gross income. The bill limits the benefit to $175 per month (adjusted for inflation) and specifies requirements for the electric vehicles. 2023-01-11T13:33:30Z  
114-s-3451 114 s 3451 Young Child Tax Credit Act Taxation 2016-09-28 2016-09-28 Read twice and referred to the Committee on Finance. Senate Sen. Brown, Sherrod [D-OH] OH D B000944 1 Young Child Tax Credit Act This bill amends the Internal Revenue Code to allow individual taxpayers a new refundable tax credit based on the number of their qualifying children under the age of three and the taxpayer's adjusted gross income. Advance payments of credit amounts shall be made to taxpayers each month. 2023-01-11T13:33:30Z  
114-s-3459 114 s 3459 A bill to amend the Internal Revenue Code of 1986 to enhance the requirements for secure geological storage of carbon dioxide for purposes of the carbon dioxide sequestration credit. Taxation 2016-09-28 2016-09-28 Read twice and referred to the Committee on Finance. Senate Sen. Hoeven, John [R-ND] ND R H001061 3 This bill amends the Internal Revenue Code to revise requirements for the secure geological storage of carbon dioxide for the purpose of the tax credit for carbon dioxide sequestration. The bill establishes a December 31, 2016, deadline and requirements for regulations that the Internal Revenue Service (IRS) is required, under current law, to establish for determining adequate security measures for the geological storage of the carbon dioxide such that carbon dioxide does not escape into the atmosphere. The IRS regulations must consider the carbon dioxide to be disposed of in secure geological storage if it is stored in compliance with specified rules promulgated by the Environmental Protection Agency under the Clean Air Act and the Safe Drinking Water Act for the geologic sequestration of carbon dioxide, the injection of carbon dioxide, and the criteria and standards for underground injection control programs that are applicable to Class II Wells. 2023-01-11T13:33:30Z  
114-hr-6191 114 hr 6191 Student Loan Repayment Act of 2016 Taxation 2016-09-27 2016-09-27 Referred to the House Committee on Ways and Means. House Rep. Ross, Dennis A. [R-FL-15] FL R R000593 0 Student Loan Repayment Act of 2016 This bill amends the Internal Revenue Code to allow a work opportunity tax credit for employers who hire a qualified student loan repayer. A "qualified student loan repayer" is any individual who is certified by the designated local agency as: (1) having at least an associate's degree, and (2) having outstanding education loans of at least $10,000. The bill also allows a business tax credit equal to 50% of the student loan program startup costs paid by employers during the year, subject to a limit of $500 per employee participating in the program. The credit applies to the ordinary and necessary expenses for the establishment or administration of a student loan repayment plan through which the employer provides specified annual matching contributions to each employee. The credit does not apply to payments made to, or on behalf of, any employee pursuant to the plan. An employer may claim the credit for three years if the employer has not established or maintained a plan for substantially the same employees during the three-year period immediately preceding the first year in which the credit is otherwise allowable. 2023-01-11T13:33:43Z  
114-hr-6166 114 hr 6166 Emergency East Chicago Housing Relief Act of 2016 Taxation 2016-09-26 2016-09-26 Referred to the House Committee on Ways and Means. House Rep. Young, Todd [R-IN-9] IN R Y000064 3 Emergency East Chicago Housing Relief Act of 2016 This bill provides an additional allocation of low-income housing tax credits for Indiana by increasing the state housing credit ceiling in 2017 and 2018. The bill requires the state housing credit ceiling for Indiana to be increased for 2017 and 2018 by the lesser of: (1) the aggregate housing credit dollar amount allocated for such calendar year by the state housing credit agency of Indiana to buildings located in Lake County, Indiana; or (2) the additional allocation amount calculated by multiplying $18 by the population of Lake County, Indiana. In the case of 2018, the additional allocation amount taken into account must be reduced by the amount of the increase in the state housing credit ceiling for 2017 that is required by this bill. 2023-01-11T13:33:43Z  
114-hr-6167 114 hr 6167 FRAME Act of 2016 Taxation 2016-09-26 2016-09-26 Referred to the House Committee on Ways and Means. House Rep. Crawford, Eric A. "Rick" [R-AR-1] AR R C001087 9 Farm Risk Abatement and Mitigation Election Act of 2016 or the FRAME Act of 2016 This bill amends the Internal Revenue Code to: (1) establish tax-exempt farm risk management accounts (FRAME Accounts) and allow taxpayers actively engaged in the business of farming or ranching to use distributions from such accounts to protect the solvency of the farm to which the FRAME Account relates and to procure revenue or crop insurance; (2) allow a deduction from gross income for cash contributions to such accounts; (3) specify minimum levels of contributions to, and maximum levels of distributions from, such accounts; (4) set forth tax rules relating to account distributions, excess contributions, and prohibited transactions; and (5) allow a variable business-related tax credit for contributions made to a FRAME Account in the first nine years after such account is established. 2023-01-11T13:33:43Z  
114-hr-6173 114 hr 6173 Transit Tax Credit Act of 2016 Taxation 2016-09-26 2016-09-26 Referred to the House Committee on Ways and Means. House Rep. Watson Coleman, Bonnie [D-NJ-12] NJ D W000822 24 Transit Tax Credit Act of 2016 This bill amends the Internal Revenue Code to allow a refundable tax credit for commuting mass transit costs. The credit is equal to 15% of the amount paid or incurred by the taxpayer during the year for a transit pass that the taxpayer, the taxpayer's spouse, or a dependent uses for travel between the residence and place of employment of the taxpayer, spouse, or dependent. The credit allowed for transit passes for any individual may not exceed $460 per year (adjusted for inflation after 2017). 2023-01-11T13:33:43Z  
114-hr-6137 114 hr 6137 Louisiana Flood and Storm Devastation Tax Relief Act of 2016 Taxation 2016-09-22 2016-09-22 Referred to the House Committee on Ways and Means. House Rep. Boustany, Charles W., Jr. [R-LA-3] LA R B001255 0 Louisiana Flood and Storm Devastation Tax Relief Act of 2016 This bill amends the Internal Revenue Code to modify several tax provisions and rules for individuals and businesses affected by storms and flooding in Louisiana. The bill applies to the area with respect to which a major disaster has been declared by the President under the Robert T. Stafford Disaster Relief and Emergency Assistance Act: before September 3, 2016, by reason of severe storms and flooding occurring in Louisiana during August of 2016; and before April 21, 2016, by reason of severe storms and flooding occurring in Louisiana during March and April of 2016. For individuals and businesses in the specified Louisiana storm and flood disaster area, the bill modifies tax provisions and rules regarding: (1) early withdrawals of retirement funds; (2) employment-related tax credits; (3) charitable contributions; (4) and various tax deductions, exclusions, and credits related to losses and recovery from the storms and flooding. 2023-01-11T13:33:45Z  
114-hr-6146 114 hr 6146 Middle Class Dependent Care Fairness Act of 2016 Taxation 2016-09-22 2016-09-22 Referred to the House Committee on Ways and Means. House Rep. Israel, Steve [D-NY-3] NY D I000057 0 Middle Class Dependent Care Fairness Act of 2016 This bill amends the Internal Revenue Code to eliminate the mandatory reduction in the rate of the tax credit for household and dependent care services for taxpayers whose adjusted gross incomes exceed $15,000. 2023-01-11T13:33:44Z  
114-hr-6159 114 hr 6159 To amend the Internal Revenue Code of 1986 to exempt premiums paid on non-cash-value property and casualty insurance from the taxes to enforce reporting on certain foreign accounts. Taxation 2016-09-22 2016-09-22 Referred to the House Committee on Ways and Means. House Rep. Royce, Edward R. [R-CA-39] CA R R000487 5 This bill amends the Internal Revenue Code to exempt premiums paid on non-cash-value property and casualty insurance policies from taxes to enforce reporting on certain foreign accounts. 2023-01-11T13:33:44Z  
114-s-3384 114 s 3384 Middle-Income Housing Tax Credit Act of 2016 Taxation 2016-09-22 2016-09-22 Read twice and referred to the Committee on Finance. Senate Sen. Wyden, Ron [D-OR] OR D W000779 1 Middle-Income Housing Tax Credit Act of 2016 This bill amends the Internal Revenue Code to allow a tax credit for the development of housing for middle-income households. The credit is based on the existing low-income housing tax credit and applies to the development or rehabilitation of residential rental properties if: (1) 60% or more of the residential units in the project are both rent-restricted and occupied by individuals whose income is 100% or less of the area median gross income, and (2) the project is not federally subsidized or financed with a federally funded grant. The credits are allocated to each state based on population, and state housing agencies then distribute the credits to developers using a competitive process. The credits are paid over a 15-year credit period, and the amounts of the credits are based on a percentage of a project's qualified basis, which is the portion of the project dedicated to affordable middle-income housing. The credit dollar amount allocated to a project may not exceed the amount that is necessary for the financial feasibility of the project and its viability as a qualified middle-income housing project throughout the credit period. To qualify for the credit, the developer must make a long-term commitment to middle-income housing, under which the affordability restrictions for a property remain in place for at least an additional 15 years after the close of the credit period. 2023-01-11T13:33:32Z  
114-hr-6098 114 hr 6098 TRUTH in Government Act of 2016 Taxation 2016-09-21 2016-09-21 Referred to the House Committee on Ways and Means. House Rep. Sanford, Mark [R-SC-1] SC R S000051 3 Transparent Recognition of Unjustified Tax Hoarding in Government Act of 2016 or the TRUTH in Government Act of 2016 This bill repeals provisions of the Internal Revenue Code requiring the withholding of income, Social Security, and railroad retirement taxes from wages. 2023-01-11T13:33:46Z  
114-hr-6100 114 hr 6100 Protect Family Farms and Businesses Act Taxation 2016-09-21 2016-09-21 Referred to the House Committee on Ways and Means. House Rep. Davidson, Warren [R-OH-8] OH R D000626 92 Protect Family Farms and Businesses Act This bill prohibits proposed Internal Revenue Service regulations published on August 4, 2016, relating to restrictions on liquidation of an interest with respect to estate, gift, and generation-skipping transfer taxes from taking effect. The bill prohibits funds from being used to finalize, implement, administer, or enforce the proposed regulations or any substantially similar regulations. 2023-01-11T13:33:46Z  
114-hr-6111 114 hr 6111 Natural Gas Truck Tax Parity Act of 2016 Taxation 2016-09-21 2016-09-21 Referred to the House Committee on Ways and Means. House Rep. Ryan, Tim [D-OH-13] OH D R000577 0 Natural Gas Truck Tax Parity Act of 2016 This bill amends the Internal Revenue Code to reduce the excise tax rate on the retail sale of heavy trucks and trailers by 35% for any automobile truck chassis, automobile truck body, or tractor that is fueled wholly or partially by an alternative fuel. The term "alternative fuel" means compressed natural gas, liquefied natural gas, liquefied petroleum gas, renewable natural gas, hydrogen, and any liquid whose volume is at least 85% methanol. 2023-01-11T13:33:45Z  
114-s-3372 114 s 3372 Natural Gas Truck Tax Parity Act of 2016 Taxation 2016-09-21 2016-09-21 Read twice and referred to the Committee on Finance. Senate Sen. Cassidy, Bill [R-LA] LA R C001075 0 Natural Gas Truck Tax Parity Act of 2016 This bill amends the Internal Revenue Code to reduce the excise tax rate on the retail sale of heavy trucks and trailers by 35% for any automobile truck chassis, automobile truck body, or tractor that is fueled wholly or partially by an alternative fuel. The term "alternative fuel" means compressed natural gas, liquefied natural gas, liquefied petroleum gas, renewable natural gas, hydrogen, and any liquid whose volume is at least 85% methanol. 2023-01-11T13:33:33Z  
114-s-3374 114 s 3374 Fishing Equipment Tax Relief Act of 2016 Taxation 2016-09-21 2016-09-21 Read twice and referred to the Committee on Finance. Senate Sen. Nelson, Bill [D-FL] FL D N000032 1 Fishing Equipment Tax Relief Act of 2016 This bill amends the Internal Revenue Code to reduce from 10% to 3% the excise tax rate that applies to the sale of portable, electronically-aerated bait containers by the manufacturer, producer, or importer. 2023-01-11T13:33:33Z  
114-hr-6085 114 hr 6085 To amend the Internal Revenue Code of 1986 to increase the national limitation amount for qualified highway or surface freight transfer facility bonds. Taxation 2016-09-20 2016-09-20 Referred to the House Committee on Ways and Means. House Rep. Johnson, Eddie Bernice [D-TX-30] TX D J000126 5 This bill amends the Internal Revenue Code to increase from $15 billion to $20.8 billion the national limitation on the amount of tax-exempt highway or surface freight transfer facility bonds. 2023-01-11T13:33:46Z  

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    congress INTEGER,
    bill_type TEXT,
    bill_number INTEGER,
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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);