legislation

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

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1,078 rows where congress = 117 and policy_area = "Taxation" sorted by introduced_date descending

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  • Taxation · 1,078 ✖

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  • 117 · 1,078 ✖
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
117-hr-9702 117 hr 9702 To amend the Internal Revenue Code of 1986 to allow deductions and credits relating to expenditures in connection with marijuana sales conducted in compliance with State law. Taxation 2022-12-30 2022-12-30 Referred to the House Committee on Ways and Means. House Rep. Mace, Nancy [R-SC-1] SC R M000194 0 This bill exempts a trade or business that conducts marijuana sales in compliance with state law from a provision in the Internal Revenue Code that prohibits business-related tax credits or deductions for expenditures in connection with trafficking in controlled substances. 2023-02-04T04:46:02Z  
117-hr-9677 117 hr 9677 Low-Income Tax Clinic Modernization Act Taxation 2022-12-22 2022-12-22 Referred to the House Committee on Ways and Means. House Rep. Davis, Danny K. [D-IL-7] IL D D000096 1 Low-Income Tax Clinic Modernization Act This bill modifies provisions relating to clinics that provide free representation to low-income taxpayers in tax controversies before the Internal Revenue Service (IRS). It expands the definition of low-income taxpayer clinics to require clinics to provide technical advice and litigation support for its programs. The bill also increases the aggregate amount that the IRS may allocate for grants to such clinics and the annual amount of such grants. 2023-03-01T14:30:21Z  
117-hr-9680 117 hr 9680 To amend the Internal Revenue Code to establish a flat tax, and for other purposes. Taxation 2022-12-22 2022-12-22 Referred to the House Committee on Ways and Means. House Rep. Gohmert, Louie [R-TX-1] TX R G000552 0 This bill imposes a 15% flat tax on the taxable income of each individual taxpayer. It defines taxable income as the excess of the sum of wages, taxable retirement distributions, plus unemployment compensation, over the standard deduction. The bill also imposes a 15% flat tax on business taxable income and on noncash compensation provided to employees not engaged in business activity. The bill repeals various existing tax provisions, including the alternative minimum tax, certain tax credits, and estate and gift taxes. 2023-02-17T04:45:42Z  
117-hr-9640 117 hr 9640 Presidential Tax Filings and Audit Transparency Act of 2022 Taxation 2022-12-21 2022-12-22 Received in the Senate. House Rep. Neal, Richard E. [D-MA-1] MA D N000015 24 Presidential Tax Filings and Audit Transparency Act of 2022 This bill requires the Internal Revenue Service (IRS) to conduct an examination to determine the correctness of a Presidential income tax return as rapidly as practicable after it is filed. The IRS must disclose and make publicly available (on the internet) an initial report, periodic reports, and a final report on the examination of such tax returns. The final report must include the date on which the IRS examination of the return was completed, a list of audit materials, and a description of each proposed adjustment to a return and any controversy relating to its examination. This disclosure of tax return information is an exception to the general rule of confidentiality of taxpayer returns. The bill provides criteria for approving a request for an extension of the filing of a tax return and for failing to file a return within the required time period. The bill defines Presidential income tax return as any relevant income tax return of (1) a president while the president is in office, (2) the spouse of a president, (3) a corporation or partnership controlled by a president or a president's spouse, and (4) the estate of a president or a president's spouse. 2023-03-08T19:58:55Z  
117-hr-9668 117 hr 9668 SIFIA Act Taxation 2022-12-21 2022-12-21 Referred to the House Committee on Ways and Means. House Rep. Sewell, Terri A. [D-AL-7] AL D S001185 1 School Infrastructure Finance and Innovation Act or the SIFIA Act This bill allows a new tax credit for the issuance of school infrastructure finance and innovation bonds (SIFIA bonds). The bill defines SIFIA bonds as any bond issue if 100% of the project proceeds of such issue are to be used for the design, construction, expansion, renovation, furnishing, or equipping of qualified school facilities. 2023-03-07T13:45:16Z  
117-s-5349 117 s 5349 International Competition for American Jobs Act Taxation 2022-12-21 2022-12-21 Read twice and referred to the Committee on Finance. Senate Sen. Portman, Rob [R-OH] OH R P000449 0 International Competition for American Jobs Act This bill modifies provisions relating to the taxation of foreign entities. Among other provisions, the bill makes permanent the look-thru rule for controlled foreign corporations (CFCs). (A look-thru rule provides that dividends, interest, rents and royalties that one CFC receives or accrues from a related CFC are not treated as foreign personal holding company income); modifies the tax deduction for foreign-derived intangible income and global intangible low-taxed income; modifies the base erosion minimum tax (10% minimum tax imposed to prevent corporations operating in the United States from avoiding tax liability by shifting profits out of the United States); modifies tax rules allocating certain tax deductions for purposes of the foreign tax credit limitation; restores the limitation on the attribution of stock ownership for purposes of applying constructive ownership rules; and includes specified amounts in the gross income of CFC shareholders. 2023-05-10T03:45:22Z  
117-hr-9629 117 hr 9629 Corporate Responsibility and Taxpayer Protection Act of 2022 Taxation 2022-12-20 2022-12-20 Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. House Rep. Khanna, Ro [D-CA-17] CA D K000389 0 Corporate Responsibility and Taxpayer Protection Act of 2022 This bill imposes an excise tax on large employers (employing an average of at least 500 full-time employees in the preceding calendar year) for qualified federal benefits received by their employees. The bill defines qualified federal benefits to include food stamps, school lunches, section 8 housing subsidies, and Medicaid benefits. It exempts employers that pay their employees $15 per hour and have less than $100 million in assets from classification as a large employer, thus exempting such employers from the excise tax. The bill also makes it an unlawful employment practice for any large employer to inquire whether an applicant for employment receives federal benefits. 2023-02-03T04:45:58Z  
117-s-5302 117 s 5302 Health Savings Accounts For All Act of 2022 Taxation 2022-12-20 2022-12-20 Read twice and referred to the Committee on Finance. Senate Sen. Paul, Rand [R-KY] KY R P000603 1 Health Savings Accounts For All Act of 2022 This bill revises provisions relating to health savings accounts (HSAs). Specifically, the bill increases the annual limitation on tax-deductible contributions to HSAs by plan participants and their employers; eliminates the requirement that an HSA participant must be enrolled in a high deductible health plan as a condition of eligibility; allows payments from HSAs for health insurance premiums and primary care service arrangements; allows payment of medical expenses incurred prior to the establishment of an HSA and correction of administrative errors prior to the due date of an applicable tax return; allows a tax-free rollover of amounts in an HSA, upon the death of an account holder, to the account holder's child, parent, or grandparent; allows payments from HSAs for vitamins, dietary supplements, gym membership, and wearable fitness trackers; and extends bankruptcy protections to HSAs on the same basis as tax-preferred retirement plans. 2023-03-08T18:29:08Z  
117-s-5311 117 s 5311 IRS Customer Service and Transformation Act of 2022 Taxation 2022-12-20 2022-12-20 Read twice and referred to the Committee on Foreign Relations. Senate Sen. Portman, Rob [R-OH] OH R P000449 1 IRS Customer Service and Transformation Act of 2022 This bill requires the Internal Revenue Service (IRS) to submit an initial plan to Congress to address how it intends to meet customer service and technology modernization and related objectives. The IRS must submit semiannual updates to the plan, indicate progress made in implementing the plan, and any changes or challenges in implementing the plan. The bill requires the Government Accountability Office in each calendar year after 2022 and before 2032, to report to specified congressional committees on various matters relating to the IRS, including the progress of the IRS in meeting its objectives and on technology modernization. The bill sets forth customer service objectives that the IRS must accomplish not later than January 1, 2025. It must make available to the public not later than January 1, 2026, certain electronic forms and filing procedures. Finally, the National Taxpayer Advocate is authorized to appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate. 2023-02-16T15:24:04Z  
117-s-5320 117 s 5320 A bill to suspend the collection of income taxes and related interest and penalties from United States nationals who are unlawfully or wrongfully detained abroad and to reimburse such nationals for any penalties paid during such a detention. Taxation 2022-12-20 2022-12-20 Read twice and referred to the Committee on Finance. Senate Sen. Coons, Christopher A. [D-DE] DE D C001088 1 This bill defers the collection of income taxes from a U.S. national who is unlawfully or wrongfully detained abroad until 180 days after such national is released from detention, returns to the United States, or departs the detaining country. It also requires the reimbursement of penalties for late payment of income taxes that become due during such detainment. The bill suspends for 270 days after the release of a U.S. national the running of a statute of limitations for the collection of income taxes deferred by this bill. The deferral allowed by this bill does not apply to social security taxes imposed on employees. 2023-02-16T15:26:17Z  
117-hr-9612 117 hr 9612 Protecting Adopting Families from Audits Act Taxation 2022-12-16 2022-12-16 Referred to the House Committee on Ways and Means. House Rep. Moore, Blake D. [R-UT-1] UT R M001213 1 Protecting Adopting Families from Audits Act This bill requires the Internal Revenue Service (IRS) to submit a written report to the congressional tax committees comparing the audit rate of individual taxpayers who claim the adoption tax credit to the audit rate of those taxpayers who do not claim such credit. The initial report must be submitted not later than the end of 2023 and then annually thereafter through 2036. The IRS must also submit a written report regarding its audit practices for individuals who claim refundable and nonrefundable tax credits. 2023-01-18T19:47:40Z  
117-hr-9574 117 hr 9574 Restaurant Revitalization Tax Credit Act Taxation 2022-12-15 2022-12-15 Referred to the House Committee on Ways and Means. House Rep. Blumenauer, Earl [D-OR-3] OR D B000574 2 Restaurant Revitalization Tax Credit Act This bill allows certain restaurants affected by the COVID-19 pandemic a credit against payroll tax liability up to 100% of the wages paid to their employees, not to exceed $25,000 in any calendar quarter. 2023-01-18T19:32:48Z  
117-hr-9585 117 hr 9585 American Property Act Taxation 2022-12-15 2022-12-15 Referred to the House Committee on Ways and Means. House Rep. Jacobs, Chris [R-NY-27] NY R J000020 0 American Property Act This bill imposes an excise tax on foreign persons who own any specified under-utilized residential real property for more than one-half of any taxable year. The amount of such tax is 1% of the estimated value of such property. The bill defines specified under-utilized residential real property as any specified residential property located in the United States that is occupied as a dwelling unit for less than 180 days during the taxable year. Specified residential property means a single-family home or structure consisting of four residential units or less, or a part of a building that is a semi-detached house, rowhouse unit, residential condominium unit or other similar premises that is, or is intended to be, a separate parcel or other division of real property, and includes any land that was conveyed with such home, structure, or building. 2023-01-11T13:50:20Z  
117-hr-9589 117 hr 9589 To ensure the successful development of the electronic Income Verification Express Service of the Internal Revenue Service by amending the Taxpayer First Act to clarify that taxpayer identity verification is the responsibility of users of the system rather than the taxpayer, and for other purposes. Taxation 2022-12-15 2022-12-15 Referred to the House Committee on Ways and Means. House Rep. McHenry, Patrick T. [R-NC-10] NC R M001156 1 This bill modifies provisions of the Taxpayer First Act relating to taxpayer identity verification (i.e., the electronic Income Verification Express Service) and disclosures of taxpayer information. The bill requires the Internal Revenue Service (IRS) to implement a program that insures that certain disclosures of taxpayer returns or return information are accomplished only after a financial institution or other relevant entity (other than the taxpayer) has formed a reasonable belief that the identity of the taxpayer has been authenticated. The bill requires the IRS to ensure that the taxpayer information disclosure program complies with specified security standards and guidelines, including those relating to security and confidentiality of taxpayer information. The bill prohibits the IRS from requiring a taxpayer seeking a disclosure of information to access any information technology system or service used by the IRS for any purpose relating to a disclosure, including identity verification or the provision of electronic consent. 2023-08-24T18:45:23Z  
117-hr-9524 117 hr 9524 Capital Loss Inflation Fairness Act Taxation 2022-12-14 2022-12-14 Referred to the House Committee on Ways and Means. House Rep. Norman, Ralph [R-SC-5] SC R N000190 2 Capital Loss Inflation Fairness Act This bill increases the allowance for capital losses and adjusts the increased allowance amount for inflation after 2023. 2023-01-11T13:50:18Z  
117-s-5257 117 s 5257 A bill to amend the Internal Revenue Code of 1986 to extend the time during which a qualified disaster may have occurred for purposes of the special rules for personal casualty losses. Taxation 2022-12-14 2022-12-14 Read twice and referred to the Committee on Finance. Senate Sen. Cassidy, Bill [R-LA] LA R C001075 1 This bill extends through December 31, 2023, the tax relief for individuals and businesses in presidentially-declared disaster areas declared on or after January 1, 2020. 2023-01-12T05:17:36Z  
117-s-5262 117 s 5262 Angel Tax Credit Act Taxation 2022-12-14 2022-12-14 Read twice and referred to the Committee on Finance. Senate Sen. Murphy, Christopher [D-CT] CT D M001169 0 Angel Tax Credit Act This bill allows a new business-related tax credit for 25% of equity investments of $25,000 or more in a domestic corporation or partnership that (1) has its headquarters in the United States, (2) has gross revenues for the taxable year of less than $1 million, (3) employs fewer than 25 full-time employees, (4) has been in existence for less than 7 years as of the date of the investment, (5) has more than 50% of its employees performing substantially all of their services in the United States, and (6) is engaged in a high technology trade or business. The bill limits the allowable amount of such credit to $250,000 in any taxable year and imposes an overall limitation on such credit of $500 million for each of calendar years 2023 through 2027. 2023-01-21T05:16:08Z  
117-hr-9514 117 hr 9514 WFCA Act of 2022 Taxation 2022-12-13 2022-12-13 Referred to the House Committee on Ways and Means. House Rep. Miller, Carol D. [R-WV-3] WV R M001205 0 Working Families Childcare Access Act of 2022 or the WFCA Act of 2022 This bill allows certain additional expenses to be paid from a dependent care flexible spending arrangement (FSA), specifically qualified sports, tutoring, and music or art expenses. It also increases the eligibility age for dependent care benefits to 15, allows a carryforward of unused benefits to the next plan year, and increases to $15,000 the maximum amount of dependent care benefits excludible from employee gross income. 2023-02-09T04:45:45Z  
117-hr-9481 117 hr 9481 Michael F. Donoughe Tax Credit for Off Road Electric Vehicles Act Taxation 2022-12-08 2022-12-08 Referred to the House Committee on Ways and Means. House Rep. Phillips, Dean [D-MN-3] MN D P000616 1 Michael F. Donoughe Tax Credit for Off Road Electric Vehicles Act This bill allows a new tax credit for new off-road plug-in electric vehicles. The amount of the credit in a taxable year is the lesser of 10% of the cost of such vehicle, or $2,500. The bill defines a new qualified off-road plug-in electric vehicle to include any vehicle that has a capacity of not less than 6 kilowatt hours (currently, 7 kilowatt hours), has a dry weight of less that 3,500 pounds, has 3 or more wheels and 1 or more seats, is designed to be used primarily on rough terrain, and is capable of achieving a speed of 40 miles per hour. 2022-12-21T20:15:19Z  
117-s-5213 117 s 5213 No Tax Subsidies for E-Cigarette and Tobacco Ads Act Taxation 2022-12-08 2022-12-08 Read twice and referred to the Committee on Finance. Senate Sen. Shaheen, Jeanne [D-NH] NH D S001181 6 No Tax Subsidies for E-Cigarette and Tobacco Ads Act This bill denies a tax deduction for expenses relating to direct-to-consumer advertising of tobacco products, including electronic nicotine delivery systems. 2022-12-29T09:03:21Z  
117-s-5216 117 s 5216 Close Big Oil Tax Loopholes Act Taxation 2022-12-08 2022-12-08 Read twice and referred to the Committee on Finance. Senate Sen. Menendez, Robert [D-NJ] NJ D M000639 6 Close Big Oil Tax Loopholes Act This bill limits or repeals tax and royalty relief provisions that benefit certain large oil companies. It modifies foreign tax credit rules applicable to such companies and limits deductions for intangible drilling and development costs, percentage depletion, enhanced oil recovery, and other tax preferences. The bill repeals the outer Continental Shelf deep water and deep gas royalty relief provisions. Any savings resulting from this bill must be used for federal budget deficit reduction or, if there is no current budget deficit, for reducing the federal debt. 2023-01-13T05:16:30Z  
117-s-5219 117 s 5219 Restaurant Revitalization Tax Credit Act Taxation 2022-12-08 2022-12-08 Read twice and referred to the Committee on Finance. Senate Sen. Cardin, Benjamin L. [D-MD] MD D C000141 2 Restaurant Revitalization Tax Credit Act This bill allows certain restaurants affected by the COVID-19 pandemic a credit against payroll tax liability up to 100% of the wages paid to their employees, not to exceed $25,000 in any calendar quarter. 2023-01-18T16:31:40Z  
117-s-5222 117 s 5222 Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2022 Taxation 2022-12-08 2022-12-08 Read twice and referred to the Committee on Finance. Senate Sen. Cantwell, Maria [D-WA] WA D C000127 3 Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2022 This bill allows a new investment tax credit for 30% of the basis of any hydropower improvement property. The bill defines such property as property that, amount other things (1) adds or improves fish passage at a qualified dam (i.e., a hydroelectric dam licensed by the Federal Energy Regulatory Commission or legally operating without such a license before the enactment of this bill); (2) maintains or improves the quality of the water retained or released by such a dam; (3) promotes downstream sediment transport processes and habitat maintenance for such a dam; (4) removes an obsolete river obstruction; or (5) places into service an approved remote dam (i.e., a hydroelectric dam that services certain communities and does not contribute to atmosphere pollution). 2022-12-23T05:25:27Z  
117-s-5224 117 s 5224 Family Farmer and Rancher Tax Fairness Act of 2022 Taxation 2022-12-08 2022-12-08 Read twice and referred to the Committee on Finance. Senate Sen. Booker, Cory A. [D-NJ] NJ D B001288 3 Family Farmer and Rancher Tax Fairness Act of 2022 This bill excludes from the gross income of certain farmers, ranchers, and forest land owners who are at financial risk payments for debt relief and for remedying past discrimination against such individuals. 2023-01-13T05:16:39Z  
117-s-5228 117 s 5228 A bill to treat activities related to fisheries in the Bering Sea and Aleutian Islands areas as related to an exempt purpose for purposes of the Internal Revenue Code of 1986. Taxation 2022-12-08 2022-12-08 Read twice and referred to the Committee on Finance. Senate Sen. Murkowski, Lisa [R-AK] AK R M001153 1 This bill treats certain activities (e.g., harvesting, processing, transportation, sales, and marketing of fish and fish products) that are substantially related to participation or investment in fisheries in areas of the Bering Sea and Aleutian Islands as related to an exempt purpose and thus exempt from taxation. 2022-12-23T05:17:30Z  
117-hr-9449 117 hr 9449 Broadband Grant Tax Treatment Act Taxation 2022-12-07 2022-12-07 Referred to the House Committee on Ways and Means. House Rep. Panetta, Jimmy [D-CA-20] CA D P000613 15 Broadband Grant Tax Treatment Act This bill excludes from gross income, for income tax purposes, certain broadband grants made for broadband deployment. 2022-12-29T08:48:24Z  
117-hr-9438 117 hr 9438 American Property Act Taxation 2022-12-06 2022-12-06 Referred to the House Committee on Ways and Means. House Rep. Jacobs, Chris [R-NY-27] NY R J000020 0 American Property Act This bill imposes an excise tax on foreign persons who own any specified under-utilized residential real property for more than one-half of any taxable year. The amount of such tax is 1% of the estimated value of such property. The bill defines specified under-utilized residential real property as any specified residential property located in the United States that is occupied as a dwelling unit for less than 29 days during the taxable year. Specified residential property means a single-family home or structure consisting of four residential units or less, or a part of a building that is a semi-detached house, rowhouse unit, residential condominium unit or other similar premises that is, or is intended to be, a separate parcel or other division of real property, and includes any land that was conveyed with such home, structure, or building. 2023-01-09T17:21:36Z  
117-s-5192 117 s 5192 A bill to amend the Internal Revenue Code of 1986 to increase the limitation on the credit for biomass stoves and boilers. Taxation 2022-12-06 2022-12-06 Read twice and referred to the Committee on Finance. Senate Sen. King, Angus S., Jr. [I-ME] ME I K000383 4 This bill increases the allowable amount of the energy efficient home improvement tax credit for biomass stoves and boilers. 2022-12-29T09:03:21Z  
117-hr-9385 117 hr 9385 DITCH Act Taxation 2022-12-01 2022-12-01 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. Gallagher, Mike [R-WI-8] WI R G000579 0 Dump Investments in Troublesome Communist Holdings Act or the DITCH Act This bill denies an organization a tax exemption if it holds any interest in a disqualified Chinese company or fails to timely transmit required annual reports. A disqualified Chinese company is any corporation incorporated in China, or that invests more than 10% of its stock in certain Chinese entities, including entities controlled by the Chinese Communist Party. The Department of the Treasury may grant organizations a waiver of the denial of the tax exemption under specified circumstances. Organizations that hold any interest in a disqualified Chinese company must file annual reports describing each interest held in the company, the period during which such interest was held, and whether the organization has been granted a waiver. 2022-12-29T08:48:26Z  
117-hr-9396 117 hr 9396 Renewable Natural Gas Incentive Act of 2022 Taxation 2022-12-01 2022-12-01 Referred to the House Committee on Ways and Means. House Rep. Sánchez, Linda T. [D-CA-38] CA D S001156 1 Renewable Natural Gas Incentive Act of 2022 This bill allows a tax credit through 2032 equal to $1 times the number of gallons of renewable natural gas or gasoline gallon equivalent of nonliquid renewable natural gas for use as a fuel in a motor vehicle or motorboat or for use as a fuel in aviation. 2022-12-29T08:48:26Z  
117-s-5176 117 s 5176 Disaster Mitigation and Tax Parity Act of 2022 Taxation 2022-12-01 2022-12-01 Read twice and referred to the Committee on Finance. Senate Sen. Cassidy, Bill [R-LA] LA R C001075 1 Disaster Mitigation and Tax Parity Act of 2022 This bill excludes from gross income, for income tax purposes, any qualified catastrophe mitigation payment made under a state-based catastrophe loss mitigation program. A qualified catastrophe mitigation payment means any amount received for making improvements to an individual's residence for the sole purpose of reducing the damage that would be done to such residence by a windstorm, earthquake, wildfire, or flooding. This tax exclusion is retroactive to taxable years beginning after 2020, including by amended return. 2022-12-29T09:03:22Z  
117-s-5178 117 s 5178 DITCH Act Taxation 2022-12-01 2022-12-01 Read twice and referred to the Committee on Finance. Senate Sen. Hawley, Josh [R-MO] MO R H001089 0 Dump Investments in Troublesome Communist Holdings Act or the DITCH Act This bill denies an organization a tax exemption if it holds any interest in a disqualified Chinese company or fails to timely transmit required annual reports. A disqualified Chinese company is any corporation incorporated in China, or that invests more than 10% of its stock in certain Chinese entities, including entities controlled by the Chinese Communist Party. The Department of the Treasury may grant organizations a waiver of the denial of the tax exemption under specified circumstances. Organizations that hold any interest in a disqualified Chinese company must file annual reports describing each interest held in the company, the period during which such interest was held, and whether the organization has been granted a waiver. 2022-12-29T09:03:22Z  
117-s-5151 117 s 5151 End Hedge Fund Control of American Homes Act Taxation 2022-11-30 2022-11-30 Read twice and referred to the Committee on Finance. Senate Sen. Merkley, Jeff [D-OR] OR D M001176 0 End Hedge Fund Control of American Homes Act This bill imposes an excise tax, with certain exclusions, on individuals who own more than 100 single family homes. The amount of such tax is the product of $20,000 and the number of homes owned over 100. The bill establishes a Housing Trust Fund into which the excise tax amounts shall be deposited and used to provide grants for down payment assistance. 2022-12-29T08:33:28Z  
117-hr-9331 117 hr 9331 ED ACCESS Act of 2022 Taxation 2022-11-17 2022-11-17 Referred to the House Committee on Ways and Means. House Rep. Davis, Danny K. [D-IL-7] IL D D000096 4 Eliminating Discrimination And Creating Corridors to Expand Student Success Act of 2022 or the ED ACCESS Act of 2022 This bill repeals the prohibition against granting the American Opportunity Tax Credit to students with federal or state felony drug convictions. 2022-12-29T13:48:54Z  
117-hr-9332 117 hr 9332 To conform Federal tax law with the Texas Constitution to allow for the continued benefit to the fullest extent possible from the financial leverage of the Permanent University Fund to the State of Texas. Taxation 2022-11-17 2022-11-17 Referred to the House Committee on Ways and Means. House Rep. Doggett, Lloyd [D-TX-35] TX D D000399 4 This bill updates the effective date of the arbitrage rules for the Permanent University Fund of the state of Texas. 2023-03-01T16:30:26Z  
117-hr-9338 117 hr 9338 To amend the Internal Revenue Code of 1986 to require fairness and diversity in opportunity zone investment and to require minimum investment in controlled-environment agriculture. Taxation 2022-11-17 2022-11-17 Referred to the House Committee on Ways and Means. House Rep. Johnson, Henry C. "Hank," Jr. [D-GA-4] GA D J000288 2 This bill modifies requirements relating to opportunity zone investment (i.e., investment in economically distressed areas) to require its funds to meet specified investment advisory board, diversity, and affordable housing requirements. It also requires that at least 5% of a fund's qualified opportunity zone property is controlled-environment agriculture property. 2022-12-29T13:48:54Z  
117-hr-9341 117 hr 9341 IRS Funding Accountability Act Taxation 2022-11-17 2022-11-17 Referred to the Committee on Ways and Means, and in addition to the Committee on Rules, 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. Kelly, Mike [R-PA-16] PA R K000376 0 IRS Funding Accountability Act This bill delays for a 60-day period funding for the Internal Revenue Service (IRS) enforcement activities enacted by the Inflation Reduction Act (except for eliminating return processing backlogs and reducing call wait times) until an annual spending plan for such activities is submitted to the congressional tax and appropriation committees. Congress may enact a joint resolution of disapproval of the spending plan before the end of the 60-day period requiring the IRS to submit a new spending plan. The IRS and the Department of the Treasury must make quarterly reports to the committees on expenditures for enforcement activities. The bill requires reductions in appropriations to the IRS for any failure to submit required reports. 2023-03-08T19:58:55Z  
117-s-5125 117 s 5125 Family Attribution Modernization Act Taxation 2022-11-17 2022-11-17 Read twice and referred to the Committee on Finance. Senate Sen. Kelly, Mark [D-AZ] AZ D K000377 1 Family Attribution Modernization Act This bill modifies family attribution rules for purposes of tax-exempt pension and profit sharing plans (e.g., 401k retirement plans) to provide that (1) community property laws shall be disregarded for purposes of determining ownership under attribution rules, and (2) attribution is eliminated for spouses and minor children under certain circumstances. The family attribution rule treats an individual taxpayer as owning property interests (e.g., stock) that are owned, directly or indirectly, by the individual's spouse, children, grandchildren, and parents. 2022-12-29T08:33:29Z  
117-s-5126 117 s 5126 ED ACCESS Act of 2022 Taxation 2022-11-17 2022-11-17 Read twice and referred to the Committee on Finance. Senate Sen. Van Hollen, Chris [D-MD] MD D V000128 3 Eliminating Discrimination And Creating Corridors to Expand Student Success Act of 2022 or the ED ACCESS Act of 2022 This bill repeals the prohibition against granting the American Opportunity Tax Credit to students with federal or state felony drug convictions. 2022-12-29T08:33:29Z  
117-hr-9313 117 hr 9313 Housing for Homeless Students Act of 2022 Taxation 2022-11-16 2022-11-16 Referred to the House Committee on Ways and Means. House Rep. Davis, Danny K. [D-IL-7] IL D D000096 1 Housing for Homeless Students Act of 2022 This bill extends eligibility for the low-income housing tax credit to homeless youth and veterans who are full-time students during a specified time period. 2022-12-29T13:48:54Z  
117-hr-9320 117 hr 9320 Education, Achievement, and Opportunity Act Taxation 2022-11-16 2022-11-16 Referred to the House Committee on Ways and Means. House Rep. Smith, Christopher H. [R-NJ-4] NJ R S000522 0 Education, Achievement, and Opportunity Act This bill allows a new refundable tax credit for the qualified education expenses of a taxpayer's child, up to $10,000 for each child. These expenses include tuition and fees for attendance at a public or private elementary or secondary school, and up to $1,500 of expenses for computers and educational software, tutoring, special needs services, transportation services, and academic testing services. 2022-12-29T13:48:54Z  
117-s-5100 117 s 5100 IRS Funding Accountability Act Taxation 2022-11-16 2022-11-16 Read twice and referred to the Committee on Finance. (text: CR S6742-6743) Senate Sen. Thune, John [R-SD] SD R T000250 16 IRS Funding Accountability Act This bill delays for a 60-day period funding for the Internal Revenue Service (IRS) enforcement activities enacted by the Inflation Reduction Act (except for eliminating return processing backlogs and reducing call wait times) until an annual spending plan for such activities is submitted to the congressional tax and appropriation committees. Congress may enact a joint resolution of disapproval of the spending plan before the end of the 60-day period requiring the IRS to submit a new spending plan. The IRS and the Department of the Treasury must make quarterly reports to the committees on expenditures for enforcement activities. The bill requires reductions in appropriations to the IRS for any failure to submit required reports. 2022-12-29T08:33:30Z  
117-s-5108 117 s 5108 Housing for Homeless Students Act of 2022 Taxation 2022-11-16 2022-11-16 Read twice and referred to the Committee on Finance. Senate Sen. Portman, Rob [R-OH] OH R P000449 3 Housing for Homeless Students Act of 2022 This bill extends eligibility for the low-income housing tax credit to homeless youth and veterans who are full-time students during a specified time period. 2022-12-29T08:33:30Z  
117-hr-9299 117 hr 9299 Stop Subsidizing Childhood Obesity Act Taxation 2022-11-15 2022-11-15 Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. House Rep. DeLauro, Rosa L. [D-CT-3] CT D D000216 0 Stop Subsidizing Childhood Obesity Act This bill denies a tax deduction for advertising or marketing directed at children (age 14 or under) for food of poor nutritional quality or a brand primarily associated with food of poor nutritional quality. The bill also denies a deduction for related expenses, including: travel; goods or services constituting entertainment, amusement, or recreation; gifts; or other promotion expenses. The Department of the Treasury must enter into a contract with the National Academy of Medicine to develop procedures to evaluate and identify food of poor nutritional quality and brands that are primarily associated with such food. The bill authorizes additional funding to carry out the Fresh Fruit and Vegetable Program under the Richard B. Russell National School Lunch Act. 2022-12-16T14:02:29Z  
117-s-5086 117 s 5086 Stop Subsidizing Childhood Obesity Act of 2022 Taxation 2022-11-15 2022-11-15 Read twice and referred to the Committee on Finance. Senate Sen. Blumenthal, Richard [D-CT] CT D B001277 1 Stop Subsidizing Childhood Obesity Act of 2022 This bill denies a tax deduction for advertising or marketing directed at children (age 14 or under) for food of poor nutritional quality or a brand primarily associated with food of poor nutritional quality. The bill also denies a deduction for related expenses, including travel; goods or services constituting entertainment, amusement, or recreation; gifts; or other promotion expenses. The Department of the Treasury must enter into a contract with the National Academy of Medicine to develop procedures to evaluate and identify food of poor nutritional quality and brands that are primarily associated with such food. The bill authorizes additional funding to carry out the Fresh Fruit and Vegetable Program under the Richard B. Russell National School Lunch Act. 2022-12-29T08:33:30Z  
117-hr-9286 117 hr 9286 To amend the Internal Revenue Code of 1986 to treat certain price protection payments as eligible rollover distributions, and for other purposes. Taxation 2022-11-10 2022-11-10 Referred to the House Committee on Ways and Means. House Rep. Kind, Ron [D-WI-3] WI D K000188 1 This bill treats certain price protection payments from Employee Stock Ownership Plans (ESOPs) as eligible rollover distributions (i.e., tax-free distributions from a qualified retirement plan to another eligible plan). Price protection payments are made under a price protection agreement and provide a guaranteed minimum price for shares that may temporarily decline in value as a result of loans to the ESOP to purchase shares. The bill treats price protection payments made after December 12, 2019, for plan years ending before January 1, 2023, as eligible rollover distributions if payments were made pursuant to a price protection agreement for distributions due to separation from service, retirement, death or disability. For plan years beginning after 2022, payments made under a price protection agreement as a result of any separation of service of a plan participant (regardless of the reason for such separation) would be eligible for rollover. 2023-01-11T13:50:20Z  
117-hr-9288 117 hr 9288 Homeless Veterans Assistance Fund Act of 2022 Taxation 2022-11-10 2022-11-10 Referred to the Committee on Ways and Means, and in addition to the Committee on Veterans' 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. Schneider, Bradley Scott [D-IL-10] IL D S001190 0 Homeless Veterans Assistance Fund Act of 2022 This bill allows taxpayers to contribute tax refund amounts to a Homeless Veterans Assistance Fund established by this bill. The fund shall make expenditures to provide services to homeless veterans through the development and implementation of new and innovative strategies to prevent and end veteran homelessness. 2022-12-29T13:48:55Z  
117-hr-9289 117 hr 9289 Affordable Electric Vehicles for America Act of 2022 Taxation 2022-11-10 2022-11-10 Referred to the House Committee on Ways and Means. House Rep. Sewell, Terri A. [D-AL-7] AL D S001185 5 Affordable Electric Vehicles for America Act of 2022 This bill extends until after 2025 the requirement that final assembly of vehicles occur within North America for purposes of the clean vehicle tax credit. 2022-12-29T13:48:55Z  
117-hr-9275 117 hr 9275 BNA Fairness Act Taxation 2022-11-03 2022-11-03 Referred to the House Committee on Ways and Means. House Rep. Womack, Steve [R-AR-3] AR R W000809 11 BNA Fairness Act This bill excludes from gross income, for income tax purposes, the basic needs allowance of members of the Armed Forces. 2022-12-29T13:48:55Z  
117-hr-9246 117 hr 9246 Stop Wall Street Landlords Act of 2022 Taxation 2022-10-28 2022-10-28 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. Khanna, Ro [D-CA-17] CA D K000389 2 Stop Wall Street Landlords Act of 2022 This bill denies certain tax and other benefits to large investors whose assets exceed $100 million in a taxable year for investment in single-family housing (i.e., real property including at least one dwelling unit and not more than four units). It denies such investors a tax deduction for interest paid on a single-family home mortgage, for insuring such homes, and for the depreciation of such homes. The bill imposes an excise tax on the sale or transfer of a single-family home by a large investor equal to the price of such home. It allows a tax credit for home sellers equal to the lesser of either the excess of reasonable development costs paid over the sale price, or 35% of the lesser of eligible development costs paid by the taxpayer, or 80% of the national median sale price for homes. The bill prohibits large investors from obtaining certain federal mortgage assistance. 2022-12-29T13:34:05Z  
117-hr-9250 117 hr 9250 Territorial Tax Parity and Clarification Act Taxation 2022-10-28 2022-10-28 Referred to the House Committee on Ways and Means. House Del. Plaskett, Stacey E. [D-VI-At Large] VI D P000610 0 Territorial Tax Parity and Clarification Act This bill modifies the income source rules that apply with respect to the taxation of capital gains from certain personal property sales in the U.S. Virgin Islands (USVI). Specifically, the bill requires capital gains income earned by a USVI resident to be considered USVI source income regardless of the tax rate imposed by the USVI government. (Under current law, a similar rule applies to other U.S. territories, including Guam, American Samoa, the Northern Mariana Islands, and Puerto Rico.) 2023-07-13T14:00:28Z  
117-hr-9252 117 hr 9252 Advancing Auto-Portability Act of 2022 Taxation 2022-10-28 2022-10-28 Referred to the House Committee on Ways and Means. House Rep. Schneider, Bradley Scott [D-IL-10] IL D S001190 1 Advancing Auto-Portability Act of 2022 This bill allows employees to transfer their retirement account upon terminating their employment to a similar account with a new employer. Specifically, it makes such transfers automatic, subject to the right of employees to opt out. It imposes certain requirements upon an automatic portability provider, including a requirement that the provider acknowledge its fiduciary status and provide a notice in advance to an employee whose retirement account is being transferred that contains a description of the automatic portability transaction and any fees charged in connection with the transaction. This bill also allows an eligible employer a $500 tax credit in the year that an automatic portability arrangement is adopted. 2022-12-29T13:34:05Z  
117-hr-9231 117 hr 9231 Service Worker Economic Stabilization Act Taxation 2022-10-25 2022-10-25 Referred to the House Committee on Ways and Means. House Rep. LaHood, Darin [R-IL-18] IL R L000585 2 Service Worker Economic Stabilization Act This bill suspends the disallowance of the tax deduction for business-related entertainment expenses in taxable years beginning in 2023 through 2024 and extends through 2024 the 100% deduction for business meals. 2023-03-01T14:01:42Z  
117-hr-9214 117 hr 9214 ABC Act of 2022 Taxation 2022-10-21 2022-10-21 Referred to the House Committee on Ways and Means. House Rep. Kim, Andy [D-NJ-3] NJ D K000394 0 Access Business Credit Act of 2022 or the ABC Act of 2022 This bill excludes from the gross income of certain banks, for income tax purposes, interest received on small business loans of up to $5 million. The exclusion does not apply to interest received after 2027. The bill applies to loans that are (1) secured by land situated in the United States that is used or held by the small business in connection with the active conduct of a farming business, or (2) incurred in the ordinary course of the trade or business of the small business. To be eligible for the exclusion, a bank must have less than $50 billion in assets at the close of the preceding taxable year. 2022-12-29T13:34:06Z  
117-hr-9194 117 hr 9194 Domestic Water Protection Act of 2022 Taxation 2022-10-18 2022-10-18 Referred to the House Committee on Ways and Means. House Rep. Gallego, Ruben [D-AZ-7] AZ D G000574 1 Domestic Water Protection Act of 2022 This bill imposes an excise tax on the sale of a water-intensive crop. The tax is 300% of the price for which the crop is sold and is paid by the manufacturer, producer, or importer of the crop. The bill defines water-intensive crop as a crop grown in an area experiencing prolonged drought (i.e., an area experiencing severe, extreme, or exceptional drought lasting more than six months) at the time such crop is grown, and by a manufacturer, producer, or importer that is a foreign corporation or foreign government. 2022-12-29T13:34:06Z  
117-hr-9143 117 hr 9143 To prevent the use of additional Internal Revenue Service funds from being used for audits of taxpayers with taxable incomes below $400,000 in order to protect low- and middle-income earning American taxpayers from an onslaught of audits from an army of new Internal Revenue Service auditors funded by an unprecedented, nearly $80,000,000,000, infusion of new funds. Taxation 2022-10-07 2022-10-07 Referred to the House Committee on Ways and Means. House Rep. Brady, Kevin [R-TX-8] TX R B000755 16 This bill prohibits the use of additional funds appropriated to the Internal Revenue Service under the Inflation Reduction Act of 2022 for audits of taxpayers with taxable incomes below $400,000. 2022-12-29T13:34:08Z  
117-hr-9155 117 hr 9155 No Bonuses for Executives Act of 2022 Taxation 2022-10-07 2022-10-07 Referred to the House Committee on Ways and Means. House Rep. Harder, Josh [D-CA-10] CA D H001090 0 No Bonuses for Executives Act of 2022 This bill imposes the alternative minimum tax on state regulated electric utilities that are in bankruptcy proceedings and that make incentive-based payments, other than salary, to any of their 13 highest compensated employees, and that own or lease infrastructure other than climate-resilient infrastructure (i.e., infrastructure capable of reducing the impact of major weather events and natural disasters). 2022-12-29T13:34:08Z  
117-hr-9160 117 hr 9160 Healthcare Freedom Act of 2022 Taxation 2022-10-07 2022-10-07 Referred to the House Committee on Ways and Means. House Rep. Roy, Chip [R-TX-21] TX R R000614 14 Healthcare Freedom Act of 2022 This bill expands the availability of health savings accounts. It renames such accounts as health freedom accounts and allows all individuals to receive increased tax deductions for contributions to such accounts. The term qualified medical expenses is expanded to include costs associated with direct primary care, health care sharing ministries, and medical cost sharing organizations. The bill also excludes employer contributions to health freedom accounts from employee gross income for income tax purposes. 2023-03-08T19:59:12Z  
117-hr-9130 117 hr 9130 Maritime Fuel Tax Parity Act Taxation 2022-10-04 2022-10-04 Referred to the House Committee on Ways and Means. House Rep. Garamendi, John [D-CA-3] CA D G000559 2 Maritime Fuel Tax Parity Act This bill extends the exemption from the excise tax on motor boat or motor vehicle fuels sold or used as supplies for certain vessels or aircraft engaged in trade between U.S. Atlantic or Pacific ports. 2023-02-10T04:45:38Z  
117-hr-9131 117 hr 9131 Prioritizing Troops Over Tax Collectors Act of 2022 Taxation 2022-10-04 2022-10-04 Referred to the Committee on Ways and Means, and in addition to the Committee on Armed 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. Garcia, Mike [R-CA-25] CA R G000061 1 Prioritizing Troops Over Tax Collectors Act of 2022 This bill establishes the rate of basic pay for a member of the uniformed services at the minimum amount of $31,200. It transfers unobligated amounts made available to the Internal Revenue Service (IRS) by the Inflation Reduction Act of 2022 for enforcement activities to pay for the increase in basic pay. The bill also prohibits the IRS from hiring additional employees until the increase in the rate of basic pay is implemented. 2023-03-06T15:00:20Z  
117-hr-9092 117 hr 9092 Family and Small Business Taxpayer Protection Act Taxation 2022-09-30 2022-09-30 Referred to the House Committee on Ways and Means. House Rep. Smith, Adrian [R-NE-3] NE R S001172 54 Family and Small Business Taxpayer Protection Act This bill rescinds unobligated amounts appropriated to the Internal Revenue Service by the Inflation Reduction Act of 2022 for its enforcement and other activities. 2023-02-01T18:15:51Z  
117-hr-9121 117 hr 9121 Qualified Agricultural Carbon Sequestration Act of 2022 Taxation 2022-09-30 2022-09-30 Referred to the House Committee on Ways and Means. House Rep. Ryan, Tim [D-OH-13] OH D R000577 0 Qualified Agricultural Carbon Sequestration Act of 2022 This bill allows certain qualified applicants (i.e., farms) a new tax credit for the abatement and sequestration of carbon dioxide emissions related to certain agricultural activities. The bill requires the Department of the Treasury to establish a qualified agricultural carbon sequestration and abatement program to consider and award certifications for farms eligible for the credit. 2023-02-10T04:45:38Z  
117-hr-9030 117 hr 9030 Repealing the Ill-Conceived and Problematic (RIP) Book Minimum Tax Act Taxation 2022-09-29 2022-09-29 Referred to the House Committee on Ways and Means. House Rep. Arrington, Jodey C. [R-TX-19] TX R A000375 12 Repealing the Ill-Conceived and Problematic (RIP) Book Minimum Tax Act This bill repeals the 15% alternative minimum tax on corporations enacted by the Inflation Reduction Act of 2022. 2022-12-29T12:33:44Z  
117-hr-9033 117 hr 9033 SHORT Act Taxation 2022-09-29 2022-11-01 Referred to the Subcommittee on Crime, Terrorism, and Homeland Security. House Rep. Clyde, Andrew S. [R-GA-9] GA R C001116 8 Stop Harassing Owners of Rifles Today Act or the SHORT Act This bill removes certain short-barreled rifles, short-barreled shotguns, and other weapons from the definition of a firearm for purposes of regulation under the National Firearms Act (NFA). The bill also eliminates certain restrictions that apply to the sale or transportation of such rifles and shotguns in interstate commerce. If a state or local registration or licensing requirement is determined by reference to the NFA, the bill treats persons who acquire or possess a short-barreled rifle, short-barreled shotgun, or other weapon in accordance with the Gun Control Act of 1968 as meeting the registration and licensing requirements. The bill preempts certain state or local laws that tax or regulate these rifles and shotguns. The Bureau of Alcohol, Tobacco, Firearms and Explosives must destroy records relating to the registration, transfer, or manufacture of applicable weapons described by this bill within one year after the enactment of this bill. 2022-12-29T12:48:53Z  
117-hr-9044 117 hr 9044 To amend the Internal Revenue Code of 1986 to create a safe harbor for certain perpetual trust funds. Taxation 2022-09-29 2022-09-29 Referred to the House Committee on Ways and Means. House Rep. Doggett, Lloyd [D-TX-35] TX D D000399 13 This bill creates a safe harbor for certain perpetual trust funds. It excludes from the definition of investment property under arbitrage provisions any fund created and controlled by a state and established pursuant to its constitution or state law if on a specified date, substantially all of the assets of the fund consist of nonfinancial assets and the assets are used only to support specifically designated essential governmental functions. 2023-03-06T15:00:20Z  
117-hr-9057 117 hr 9057 To amend the Internal Revenue Code of 1986 to exclude from gross income certain income from providing homeowner's insurance following certain federally declared disasters. Taxation 2022-09-29 2022-09-29 Referred to the House Committee on Ways and Means. House Rep. Higgins, Clay [R-LA-3] LA R H001077 0 This bill excludes from the gross income of specified insurance companies (other than life insurance companies) certain income from providing homeowner's insurance after a federally declared disaster. 2023-01-17T14:18:31Z  
117-hr-9060 117 hr 9060 Prevent Family Fire Act of 2022 Taxation 2022-09-29 2022-09-29 Referred to the House Committee on Ways and Means. House Rep. Levin, Mike [D-CA-49] CA D L000593 1 Prevent Family Fire Act of 2022 This bill allows a new business-related tax credit, through 2030, for 10% of the amount of the first retail sale of a safe firearm storage device. The amount upon which the credit is based may not exceed $400. A safe firearm storage device is a device that (1) is designed and marketed to deny unauthorized access to, or rendering inoperable, a firearm or ammunition; and (2) is secured by a combination lock, key lock, or lock based on biometric information. 2022-12-29T12:48:52Z  
117-hr-9076 117 hr 9076 Tax Credit for Student Parents Act Taxation 2022-09-29 2022-09-29 Referred to the House Committee on Ways and Means. House Rep. Schrier, Kim [D-WA-8] WA D S001216 1 Tax Credit for Student Parents Act This bill expands the tax credit for expenses for household and dependent care services necessary for gainful employment to include education-related expenses for certain full-time students. 2023-01-17T14:33:43Z  
117-hr-9080 117 hr 9080 Non-Profit Hospital Tax Exemption Transparency Act Taxation 2022-09-29 2022-09-29 Referred to the House Committee on Ways and Means. House Rep. Spartz, Victoria [R-IN-5] IN R S000929 0 Non-Profit Hospital Tax Exemption Transparency Act The bill imposes additional community benefit standards for tax-exempt hospital organizations. A hospital organization must have a board of directors drawn from the community in which it is located and must provide medical care for patients who pay their bills through public programs, including Medicare and Medicaid. The organization may not limit the number of patients served at any clinical site it owns or controls and must spend specified amounts on (1) training, education, or research designed to improve patient care; (2) improvements to facilities and equipment; and (3) free or discounted care. The Inspector General for Tax Administration of the Department of the Treasury must conduct a review of the financial assistance policies of tax-exempt hospital organizations. The Government Accountability Office must review and report on the effectiveness of the Internal Revenue Service in enforcing compliance of tax-exempt hospitals with the new community benefit standards. 2023-01-31T04:45:28Z  
117-s-5014 117 s 5014 Preventing Frivolous Actions by IRS Agents Act Taxation 2022-09-29 2022-09-29 Read twice and referred to the Committee on Finance. Senate Sen. Marshall, Roger [R-KS] KS R M001198 1 Preventing Frivolous Actions by IRS Agents Act This bill requires the Internal Revenue Service (IRS) to reimburse audited taxpayers whose gross income does not exceed $400,000 in the year of their audit and who have not been convicted of any crime related to the audit for the costs of such audit, including attorney's fees and court costs for civil or criminal proceedings in which the taxpayer prevails in court. 2023-03-08T20:12:44Z  
117-s-5017 117 s 5017 Repealing the Ill-Conceived and Problematic (RIP) Book Minimum Tax Act Taxation 2022-09-29 2022-09-29 Read twice and referred to the Committee on Finance. Senate Sen. Barrasso, John [R-WY] WY R B001261 13 Repealing the Ill-Conceived and Problematic (RIP) Book Minimum Tax Act This bill repeals the 15% alternative minimum tax on corporations enacted by the Inflation Reduction Act of 2022. 2022-12-29T13:18:33Z  
117-s-5020 117 s 5020 Affordable Electric Vehicles for America Act of 2022 Taxation 2022-09-29 2022-09-29 Read twice and referred to the Committee on Finance. Senate Sen. Warnock, Raphael G. [D-GA] GA D W000790 0 Affordable Electric Vehicles for America Act of 2022 This bill extends until after 2025 the requirement that final assembly of vehicles occur within North America for purposes of the clean vehicle tax credit. 2023-03-08T20:12:35Z  
117-s-5021 117 s 5021 Broadband Grant Tax Treatment Act Taxation 2022-09-29 2022-09-29 Read twice and referred to the Committee on Finance. Senate Sen. Warner, Mark R. [D-VA] VA D W000805 11 Broadband Grant Tax Treatment Act This bill excludes from gross income, for income tax purposes, certain broadband grants made for broadband deployment. 2023-03-08T20:12:35Z  
117-s-5036 117 s 5036 A bill to require the sale of ammunition stockpiled by the Internal Revenue Service. Taxation 2022-09-29 2022-09-29 Read twice and referred to the Committee on Finance. Senate Sen. Marshall, Roger [R-KS] KS R M001198 0 This bill requires the General Services Administration to sell to the public any ammunition purchased or stockpiled by or for the use of the Internal Revenue Service. 2022-12-29T13:18:32Z  
117-s-5048 117 s 5048 Native American Tax Parity and Relief Act of 2022 Taxation 2022-09-29 2022-09-29 Read twice and referred to the Committee on Finance. Senate Sen. Cortez Masto, Catherine [D-NV] NV D C001113 2 Native American Tax Parity and Relief Act of 2022 This bill makes changes to the Internal Revenue Code to treat Indian tribal governments in the same manner as their state counterparts for tax purposes. Among other changes, the bill treats Indian tribes as states for purposes of the issuance of tax-exempt bonds, equalizes the tax treatment of charities funded by Indian tribal governments, enhances the ability of tribal governments to enforce child support orders, expands the special-needs adoption tax credit to apply to adoptions ratified by a tribal court, designates certain Indian areas as difficult development areas for purposes of the low-income housing tax credit, increases the amount of wages and benefits taken into account for purposes of determining the Indian employment tax credit, and creates an annual $175 million New Markets Tax Credit for low-income tribal communities and for projects that serve or employ Tribe members. 2023-02-14T14:25:47Z  
117-hr-9015 117 hr 9015 More Homes on the Market Act Taxation 2022-09-28 2022-09-28 Referred to the House Committee on Ways and Means. House Rep. Panetta, Jimmy [D-CA-20] CA D P000613 4 More Homes on the Market Act This bill increases the tax exclusion of gain from the sale of a principal residence and requires an annual inflation adjustment to such increased amount. 2022-12-29T12:33:45Z  
117-hr-9020 117 hr 9020 Savings for Servicemembers Act Taxation 2022-09-28 2022-09-28 Referred to the House Committee on Ways and Means. House Rep. Ryan, Tim [D-OH-13] OH D R000577 12 Savings for Servicemembers Act This bill modifies the tax deduction for the travel expenses of members of a reserve component of the Armed Forces to decrease the distance from home requirement from 100 miles to 50 miles. 2022-12-29T12:33:44Z  
117-hr-9023 117 hr 9023 DIRECT Funds for Border Security Act Taxation 2022-09-28 2022-09-28 Referred to the Committee on Appropriations, 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. Tenney, Claudia [R-NY-22] NY R T000478 14 Diverting IRS Resources to the Exigent Crisis Through Funds for Border Security Act or the DIRECT Funds for Border Security Act This bill rescinds unobligated amounts for Internal Revenue Service enforcement activities enacted by the Inflation Reduction Act of 2022 and redirects such amounts to the U.S. Customs and Border Protection for the hiring of new agents and officers for the security of the southern border of the United States. 2022-12-29T12:33:44Z  
117-s-4969 117 s 4969 Athlete Opportunity and Taxpayer Integrity Act Taxation 2022-09-28 2022-09-28 Read twice and referred to the Committee on Finance. Senate Sen. Thune, John [R-SD] SD R T000250 1 Athlete Opportunity and Taxpayer Integrity Act This bill denies a tax deduction for contributions (except contributions made directly to certain institutions of higher education) used to compensate one or more secondary or post-secondary school athletes for the use of their names, images, or likenesses by reason of their status as athletes. 2023-03-08T20:12:14Z  
117-s-4986 117 s 4986 SHORT Act Taxation 2022-09-28 2022-09-28 Read twice and referred to the Committee on Finance. Senate Sen. Marshall, Roger [R-KS] KS R M001198 7 Stop Harassing Owners of Rifles Today Act or the SHORT Act This bill removes certain short-barreled rifles, short-barreled shotguns, and other weapons from the definition of a firearm for purposes of regulation under the National Firearms Act (NFA). The bill also eliminates certain restrictions that apply to the sale or transportation of such rifles and shotguns in interstate commerce. If a state or local registration or licensing requirement is determined by reference to the NFA, the bill treats persons who acquire or possess a short-barreled rifle, short-barreled shotgun, or other weapon in accordance with the Gun Control Act of 1968 as meeting the registration and licensing requirements. The bill preempts certain state or local laws that tax or regulate these rifles, shotguns, and weapons. The Bureau of Alcohol, Tobacco, Firearms and Explosives must destroy records relating to the registration, transfer, or manufacture of applicable weapons described by this bill within one year after the enactment of this bill. 2022-12-29T13:18:34Z  
117-s-4961 117 s 4961 A bill to provide limits on the reduction of Internal Revenue Service user fees. Taxation 2022-09-27 2022-09-27 Read twice and referred to the Committee on Finance. Senate Sen. Blackburn, Marsha [R-TN] TN R B001243 1 This bill provides for a limit, through 2025, on the reduction of Internal Revenue Service user fees (e.g., fees for requests for ruling letters, opinion letters, and determination letters). Any reduced fee may not exceed 5% of the lowest fee charged for a taxpayer whose gross income is $5 million or more in a taxable year. 2023-03-08T20:12:35Z  
117-hr-8983 117 hr 8983 To rescind certain balances made available to the Internal Revenue Service and amend the Internal Revenue Code of 1986 to permanently increase the standard deduction. Taxation 2022-09-26 2022-09-26 Referred to the House Committee on Ways and Means. House Rep. Banks, Jim [R-IN-3] IN R B001299 6 This bill rescinds amounts made available to the Internal Revenue Service for enforcement and other activities under the Inflation Reduction Act of 2022. It also permanently increases the standard deduction for individual taxpayers. 2023-01-11T13:50:19Z  
117-hr-8984 117 hr 8984 Medical Care Equity Act Taxation 2022-09-26 2022-09-27 Referred to the Subcommittee on Health. House Rep. Higgins, Clay [R-LA-3] LA R H001077 0 Medical Care Equity Act This bill allows a tax deduction for the unreimbursed Medicare-based value of qualified charity care (i.e., physicians' services furnished without expectation of reimbursement, including medical screenings and treatment for emergency medical conditions and labor-related treatments). The bill also specifies that a physician is not liable under federal or state law for harm caused by an act or omission of the physician, or attending medical personnel supporting the physician, if the act or omission (1) occurs in the course of furnishing charity care, and (2) was not grossly negligent. The bill preempts laws of a state or locality that are inconsistent with this exemption, unless the laws provide greater protection from liability for a defendant. 2022-12-29T12:33:45Z  
117-hr-8986 117 hr 8986 State and Local Corrections Officer Retirement Fairness Act of 2022 Taxation 2022-09-26 2022-09-26 Referred to the House Committee on Ways and Means. House Rep. Kildee, Daniel T. [D-MI-5] MI D K000380 1 State and Local Corrections Officer Retirement Fairness Act of 2022 This bill extends the exemption from the penalty for early withdrawals from tax-exempt retirement plans currently allowed to federal public safety officers to certain state and local government corrections officers. 2022-12-29T12:33:45Z  
117-hr-8957 117 hr 8957 Gun Violence Prevention and Safe Communities Act of 2022 Taxation 2022-09-22 2022-11-01 Referred to the Subcommittee on Crime, Terrorism, and Homeland Security. House Rep. Davis, Danny K. [D-IL-7] IL D D000096 23 Gun Violence Prevention and Safe Communities Act of 2022 This bill increases by .5% the excise tax on firearms, including pistols, revolvers, and shells and cartridges. The bill establishes the Gun Violence Prevention Trust Fund into which the increased tax revenues are deposited to fund gun violence prevention programs. The Trust Fund creates separate accounts for violence prevention, gun violence research, hate crimes data collection and enforcement, and firearm forensics. The bill also requires an inflation adjustment to the amount of the special tax on importers, manufacturers, and dealers in firearms and the transfer tax on firearms. 2023-08-24T18:00:43Z  
117-s-4921 117 s 4921 Financing Lead Out of Water Act of 2022 Taxation 2022-09-22 2022-09-22 Read twice and referred to the Committee on Finance. Senate Sen. Bennet, Michael F. [D-CO] CO D B001267 6 Financing Lead Out of Water Act of 2022 This bill allows the issuance of tax-exempt private activity bonds to finance the replacement of any privately-owned portion of a lead service line in a public water system. Specifically, the bill provides that the use of proceeds from such bonds for replacement of a lead service line does not constitute private business use. 2022-12-29T13:03:31Z  
117-s-4938 117 s 4938 CVV Act Taxation 2022-09-22 2022-09-22 Read twice and referred to the Committee on Finance. Senate Sen. Rubio, Marco [R-FL] FL R R000595 3 Codification of Verified Values Act or the CVV Act This bill requires a contributor to political organizations who uses a credit card to make online contributions to such organizations to disclose the credit verification value of such credit card at the time a contribution is made. A credit verification value is a series of numbers on a credit card (usually on the back of the card) that provides additional security for a transaction by credit card. 2023-03-08T20:12:22Z  
117-s-4939 117 s 4939 Ending Duplicative Subsidies for Electric Vehicles Act Taxation 2022-09-22 2022-09-22 Read twice and referred to the Committee on Finance. (text: CR S4972) Senate Sen. Thune, John [R-SD] SD R T000250 3 Ending Duplicative Subsidies for Electric Vehicles Act This bill prohibits duplicative subsidies (i.e., loans, grants, or tax credits) for manufacturers of new clean electric vehicles. 2022-12-29T07:33:27Z  
117-hr-8912 117 hr 8912 To amend the Internal Revenue Code of 1986 to clarify that expenses for blood storage qualify as expenses for medical care. Taxation 2022-09-20 2022-09-20 Referred to the House Committee on Ways and Means. House Rep. Arrington, Jodey C. [R-TX-19] TX R A000375 1 This bill expands the tax deduction for medical expenses to include expenses for storage of blood or biomaterial derived from blood. 2022-12-29T12:33:47Z  
117-hr-8913 117 hr 8913 TCJA Permanency Act Taxation 2022-09-20 2022-09-20 Referred to the House Committee on Ways and Means. House Rep. Buchanan, Vern [R-FL-16] FL R B001260 120 TCJA Permanency Act This bill makes permanent provisions affecting individual and business taxpayers that were enacted in 2017 by the Tax Cuts and Jobs Act and are scheduled to expire at the end of 2025. The bill makes permanent reductions in individual and capital gain tax rates. The bill increases the standard tax deduction for individual taxpayers. It also increases and modifies the child tax credit and raises the contribution base for the tax deduction for charitable contributions. The bill allows additional contributions to ABLE accounts (tax-exempt accounts designed to enable individuals with disabilities to save and pay for disability-related expenses). It exempts from taxation combat zone benefits of members of the Armed Forces serving in the Sinai Peninsula of Egypt and limits the deduction for moving expenses to active duty members of the Armed Forces. Additionally, the bill expands the types of elementary and secondary school expenses eligible for payment from qualified tuition programs (529 programs); lowers to $750,000 the amount of mortgage debt eligible for an interest expense tax deduction; reinstates after 2023 the exclusion of income from the gross income of student loan borrowers for loan debt discharged due to death or total and permanent disability; makes permanent the limitation on the tax deduction for state and local taxes and denies a deduction for foreign real property taxes; makes permanent the tax deduction of the income of certain pass-through business entities; repeals the tax deduction for personal tax exemptions and the exclusion of employer-provided bicycle commuter fringe benefits; terminates certain miscellaneous itemized tax deductions; doubles the estate and gift tax exemption amount; and makes permanent the increase of the alternative minimum tax exemption amount for individual taxpayers. 2022-12-29T12:33:47Z  
117-hr-8883 117 hr 8883 Higher Education Accountability Tax Act Taxation 2022-09-19 2022-09-19 Referred to the House Committee on Ways and Means. House Rep. Joyce, David P. [R-OH-14] OH R J000295 3 Higher Education Accountability Tax Act This bill increases from 1.4% to 10% the rate of the excise tax on the net investment income of applicable educational institutions (i.e., certain private colleges and universities). It further increases to 20% the rate of such tax on net-price-increase institutions (i.e., educational institutions whose net price increased at a rate exceeding the rate of increase in the Consumer Price Index during a specified three-year period). The bill also modifies the definition of applicable educational institution to lower the per student threshold in that definition from $500,000 to $250,000 (thus making more such institutions subject to the excise tax). 2022-12-29T12:33:48Z  
117-hr-8837 117 hr 8837 Expanded Student Saver’s Tax Credit Act Taxation 2022-09-15 2022-09-15 Referred to the House Committee on Ways and Means. House Rep. Allred, Colin Z. [D-TX-32] TX D A000376 0 Expanded Student Saver's Tax Credit Act This bill revises the tax credit for retirement savings contributions to allow full-time students to qualify for such credit. 2022-12-29T12:33:49Z  
117-hr-8848 117 hr 8848 Employee Business Expense Deduction Reinstatement Act of 2022 Taxation 2022-09-15 2022-09-15 Referred to the House Committee on Ways and Means. House Rep. Grothman, Glenn [R-WI-6] WI R G000576 2 Employee Business Expense Deduction Reinstatement Act of 2022 This bill allows an individual taxpayer to take into account 85% of any miscellaneous itemized deductions for the taxable year that are unreimbursed expenses paid or incurred by the individual in connection with the performance of services as an employee. 2022-12-29T12:33:49Z  
117-hr-8853 117 hr 8853 Protecting American Savers and Retirees Act Taxation 2022-09-15 2022-09-15 Referred to the House Committee on Ways and Means. House Rep. Kustoff, David [R-TN-8] TN R K000392 3 Protecting American Savers and Retirees Act This bill repeals the 1% excise tax on the repurchase of corporate stock enacted by the Inflation Reduction Act of 2022. 2022-12-29T12:33:49Z  
117-hr-8871 117 hr 8871 SAFES Act Taxation 2022-09-15 2022-09-15 Referred to the House Committee on Ways and Means. House Rep. Williams, Nikema [D-GA-5] GA D W000788 4 Storing All Firearms Effectively and Safely Act or the SAFES Act This bill allows individual taxpayers a refundable tax credit for 90% of the aggregate amount paid for (1) any gun safe, for taxable years beginning before 2030; and (2) any gun safe, for taxable years beginning after 2029, determined to be highly effective in preventing unauthorized access. The bill limits the amount of the credit and denies the credit for any used safes. 2022-12-29T12:33:48Z  
117-s-4832 117 s 4832 Increase Reliable Services Now Act Taxation 2022-09-13 2022-09-13 Read twice and referred to the Committee on Finance. (text: CR S4578) Senate Sen. Thune, John [R-SD] SD R T000250 2 Increase Reliable Services Now Act This bill imposes limits on Internal Revenue Service (IRS) enforcement activities and hiring. The bill prohibits the IRS from hiring any person for enforcement activities until the end of a period in which the IRS has maintained for six consecutive months a level of service for accounts management phone lines of not less than 70%, and an average speed of answering phone calls in five minutes or less. The bill also requires that not less than 90% of regular IRS employees perform work in person at their job sites. The bill prohibits the IRS from auditing taxpayers with taxable incomes below $400,000 at a greater rate than before the enactment of this bill. Further, the IRS may not hire additional personnel (other than for return processing activities and call center operations) until its tax return processing backlog is not in excess of 1 million cases and it issues tax refunds within six weeks or less after receipt of a tax return. 2022-12-29T13:03:34Z  
117-s-4817 117 s 4817 A bill to prevent the use of additional Internal Revenue Service funds from being used for audits of taxpayers with taxable incomes below $400,000 in order to protect low- and middle-income earning American taxpayers from an onslaught of audits from an army of new Internal Revenue Service auditors funded by an unprecedented, nearly $80,000,000,000, infusion of new funds. Taxation 2022-09-12 2022-09-12 Read twice and referred to the Committee on Finance. Senate Sen. Crapo, Mike [R-ID] ID R C000880 19 This bill prohibits the use of additional funds appropriated to the Internal Revenue Service under the Inflation Reduction Act of 2022 for audits of taxpayers with taxable incomes below $400,000. 2022-12-29T13:03:34Z  
117-s-4808 117 s 4808 EARN Act Taxation 2022-09-08 2022-09-08 Placed on Senate Legislative Calendar under General Orders. Calendar No. 480. Senate Sen. Wyden, Ron [D-OR] OR D W000779 0 Enhancing American Retirement Now Act or the EARN Act This bill revises or establishes new tax provisions relating to retirement plans for individuals, retirees, public safety officers and military personnel, disaster relief, and employer plans. The bill revises various provisions relating to individual retirement plans, including provisions to (1) establish a safe harbor for automatic enrollment plans; (2) allow a refundable income tax credit, up to $1,000, for retirement savings contributions; (3) allow penalty-free withdrawals from plans for emergency expenses; (4) modify age requirements for catch-up provisions; (5) allow penalty free withdrawals from plans in domestic abuse cases; (6) allow transfers of plans (portability); and (7) modify the age requirement for ABLE programs for disabled individuals. The bill makes changes to plans for retirees, including by (1) increasing the age for the start of mandatory plan distributions, (2) reducing the excise tax on certain accumulations in qualified retirement plans, (3) recovering retirement plan overpayments, (4) modifying certain Roth IRA distribution requirements, and (5) allowing plan distributions for individuals with a terminal illness. The bill modifies provisions relating to retirement plans of public safety offices and military personnel. It allows (1) small employers a tax credit for establishing military spouse retirement plans, (2) penalty-free distributions to firefighters, (3) a tax exclusion for certain disability-related payment for first responders, and (4) an exemption from the early withdrawal penalty for distributions to certain state and local corrections employees. The bill establishes special tax rules for the use of retirement funds for federally declared disasters. The bill also modifies or establishes requirements relating to employer plans, including (1) allowing a tax credit for small employers with respect to safe harbor requirements for retirement plans, (2) increasing the credit limitation for small employer pension plan startup c… 2023-08-25T22:47:59Z  
117-s-4798 117 s 4798 A bill to rescind certain funding provided to the Internal Revenue Service under section 10301 of Public Law 117-169. Taxation 2022-09-07 2022-09-07 Read twice and referred to the Committee on Finance. Senate Sen. Scott, Rick [R-FL] FL R S001217 0 This bill rescinds unobligated amounts appropriated to the Internal Revenue Service by the Inflation Reduction Act of 2022 for enforcement activities and operations support. 2022-12-29T13:03:35Z  
117-hr-8769 117 hr 8769 IRS Reduction Act Taxation 2022-09-02 2022-09-02 Referred to the House Committee on Ways and Means. House Rep. Van Drew, Jefferson [R-NJ-2] NJ R V000133 25 IRS Reduction Act This bill rescinds all unobligated amounts appropriated by the Inflation Reduction Act of 2022 for the improvement of the Internal Revenue Service (IRS). The Department of the Treasury must report on how the IRS plans to improve the efficiency of its services, including the processing of tax returns. 2022-12-29T12:18:42Z  

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CREATE TABLE legislation (
    bill_id TEXT PRIMARY KEY,
    congress INTEGER,
    bill_type TEXT,
    bill_number INTEGER,
    title TEXT,
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    latest_action_text TEXT,
    origin_chamber TEXT,
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    sponsor_state 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);