United States · United States Congress · 3 January 2025
TCJA Permanency Act This bill makes permanent multiple federal tax provisions enacted in 2017 by the Tax Cuts and Jobs Act. The bill makes permanent the individual tax rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37%; increased standard deduction; personal exemption allowance repeal; exclusion from income of student loans discharged due to death or disability; qualified business income tax deduction (199A tax deduction); allowance of ABLE account contributions in excess of the annual gift tax exclusion amount; base estate and gift tax exclusion amount of $10 million (adjusted annually); and alternative minimum tax exemption and phaseout amounts for noncorporate taxpayers. The bill makes permanent the child tax credit amounts of $2,000 per child and $500 for dependents, the $200,000 phaseout threshold ($400,000 for joint filers), and the refundable portion of the tax credit. The bill expands the expenses eligible for tax-free withdrawals from qualified tuition plans (529 plans) to include additional expenses associated with homeschool and elementary and secondary schools (e.g., instructional materials, tutoring, test and enrollment fees, and educational therapies). The bill permanently eliminates certain miscellaneous itemized deductions and makes permanent the state and local tax deduction limit of $10,000 ($5,000 for married individuals filing separately), mortgage interest tax deduction limit of $750,000 ($375,000 for married individuals filing separately), limit on the deduction of cash charitable contributions to 60% of a taxpayer’s adjusted gross income, and certain limits on casualty loss tax deductions. The bill also permanently eliminates the exclusion from income for employer-reimbursed bicycle commuting expenses.
United States · United States Congress · 3 January 2025
Firearm Industry Non-Discrimination Act or the FIND Act This bill prohibits the federal government from entering into contracts with an entity that discriminates against firearm trade associations or businesses that deal in firearms, ammunition, or related products. Specifically, the bill requires a federal agency to include in each contract for the procurement of goods or services awarded by the agency a clause requiring the prime contractor to certify that it (1) has no policy, practice, guidance, or directive that discriminates against a firearm entity or firearm trade association; and (2) will not adopt a policy, practice, guidance, or directive that discriminates against a firearm entity or firearm trade association during the term of the contract. The bill establishes (1) a similar requirement with respect to subcontracts, and (2) penalties for violations. The bill makes such prohibition inapplicable to a contract for the procurement of goods or services that is a sole-source contract.
United States · United States Congress · 3 January 2025
Family and Small Business Taxpayer Protection Act This bill rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 to the Internal Revenue Service (IRS) for enforcement activities related to the determination and collection of taxes, for operations support for taxpayer services and enforcement activities, and for a task force to research options for a free, direct electronic filing (e-filing) tax return system. The bill also rescinds unobligated funds that were provided by the Inflation Reduction Act of 2022 for expenses of the Treasury Inspector General for Tax Administration, Office of Tax Policy, U.S. Tax Court, and offices within the Department of the Treasury that provide oversight and support for the IRS.
United States · United States Congress · 3 January 2025
Safeguard American Voter Eligibility Act or the SAVE Act This bill requires individuals to provide documentary proof of U.S. citizenship when registering to vote in federal elections. Specifically, the bill prohibits states from accepting and processing an application to register to vote in a federal election unless the applicant presents documentary proof of U.S. citizenship. The bill specifies what documents are considered acceptable proof of U.S. citizenship, such as identification that complies with the REAL ID Act of 2005 that indicates U.S. citizenship. Further, the bill (1) prohibits states from registering an individual to vote in a federal election unless, at the time the individual applies to register to vote, the individual provides documentary proof of U.S. citizenship; and (2) requires states to establish an alternative process under which an applicant may submit other evidence to demonstrate U.S. citizenship. Each state must take affirmative steps on an ongoing basis to ensure that only U.S. citizens are registered to vote, which shall include establishing a program to identify individuals who are not U.S. citizens using information supplied by certain sources. Additionally, states must remove noncitizens from their official lists of eligible voters. The bill allows for a private right of action against an election official who registers an applicant to vote in a federal election who fails to present documentary proof of U.S. citizenship. The bill establishes criminal penalties for certain offenses, including registering an applicant to vote in a federal election who fails to present documentary proof of U.S. citizenship.
United States · United States Congress · 24 September 2024
This resolution denounces certain past legislation cosponsored by Vice President Kamala Harris and related to the national debt, energy, national security, and consumer costs. It also condemns some of her efforts related to energy.
United States · United States Congress · 20 September 2024
This bill increases the penalty for aiding and abetting the understatement of tax liability with respect to the employee retention tax credit (ERTC) by a COVID-ERTC promoter, extends the time period for assessing and collecting tax attributable to the understatement, and disallows the ERTC after January 31, 2024. Under the bill, a COVID-ERTC promoter may be liable for the greater of $200,000 ($10,000 for a natural person), or 75% of the amount derived from the aid, advice, or assistance related to a COVID-ERTC document that understates a taxpayer’s tax liability. Under current law, the penalty for knowingly aiding and abetting in the understatement of tax liability is $1,000 for an individual return or $10,000 for a corporate return. The bill defines a COVID-ERTC promoter as any individual, trust, estate, partnership, association, company, or corporation that provides aid, assistance, or advice related to a COVID-ERTC document for a contingency fee and with gross receipts derived from providing aid, assistance, or advice related to a COVID-ERTC document exceeding a specified threshold. A COVID-ERTC document is any return, affidavit, claim, or other document associated with a ERTC claim related to COVID. The bill extends the time period for assessing and collecting any tax liability associated with an understatement of tax liability related to the ERTC from five to six years. Finally, under this bill, claims for the ERTC related to COVID must be filed on or before January 31, 2024.
United States · United States Congress · 10 September 2024
This bill increases the annual limit on the tax credit for qualified railroad track maintenance expenses (also referred to as the short line railroad tax credit) and expands eligibility for claiming the credit. Under current law, the tax credit is limited each tax year to $3,500 multiplied by the sum of the number of miles of railroad track owned or leased by the taxpayer (miles owned or leased) and the number of railroad track miles assigned to the taxpayer by a Class II or III railroad (miles assigned). This bill increases the annual limit to $6,100 multiplied by the sum of miles owned or leased and miles assigned. The $6,100 amount used in the calculation of the tax credit limit is adjusted for inflation for tax years beginning after 2025. The bill also expands eligibility for the tax credit to include gross expenses for maintaining railroad tracks owned or leased as of January 1, 2024. Under current law, the tax credit is limited to gross expenses for maintaining railroad tracks owned or leased as of January 1, 2015.
United States · United States Congress · 2 August 2024
Supporting Innovation in Agriculture Act of 2024 This bill establishes a new tax credit for investment in any innovative agricultural technology project. The amount of the credit is 30% of such investment. The bill defines innovative agricultural technology project as an agricultural technology or system placed in service before December 31, 2035, and for which the primary purpose is to produce, store, process, and package specialty crops using precision agriculture or controlled environment agriculture.
United States · United States Congress · 25 July 2024
Protecting American Industry and Labor from International Trade Crimes Act of 2024 This bill requires the Department of Justice to establish a task force, program, or other similar structure within its Criminal Division to investigate and prosecute trade-related crimes.
United States · United States Congress · 22 July 2024
Protecting America's Children by Strengthening Families Act This bill reauthorizes through FY2029 certain child and family services and modifies programs related to prevention services, youth in foster care, parental substance use disorder, and kinship caregiving, which are generally administered by the Administration for Children and Families (ACF). First, the bill reauthorizes funding through FY2029 for the Stephanie Tubbs Jones Child Welfare Services and the MaryLee Allen Promoting Safe and Stable Families programs. It also requires 3% of allocated funding to be paid directly to Indian tribes. The bill also reauthorizes through FY2029 the Court Improvement Program and requires the ACF to issue guidance for technological changes necessary to conduct proceedings remotely. The ACF also must review administrative requirements for state child welfare agencies and explore ways to reduce the compliance time. The bill also authorizes grants to states and other specified organizations to evaluate child and family services and kinship navigator programs. Further, state plans for child welfare services must describe how states may offer virtual caseworker visits to youth in care who are over 18 and have consented to such visits. The bill also reauthorizes grants to states for caseworker support and authorizes demonstration grants to support relationships between foster children and their incarcerated parents. Finally, the bill modifies certain requirements regarding data collection and technical assistance for programs relating to behavioral health services, and it requires the ACF to report on post-adoption and guardianship services. The bill takes effect on October 1, 2025.
United States · United States Congress · 22 July 2024
This resolution establishes in the House of Representatives the Task Force on the Attempted Assassination of Donald J. Trump. With regards to the attempted assassination on July 13, 2024, in Butler, Pennsylvania, the task force shall investigate and fully examine all actions by any (1) federal agency, department, officer, or employee; (2) state or local government, including state and local law enforcement; and (3) private entities or individuals. The task force shall consist of not more than 11 Members of the House appointed by the Speaker, not more than 5 of whom shall be appointed after consultation with the minority leader. The resolution gives the task force specified powers, including the authority to take depositions and issue subpoenas. It also requires House committees to transfer relevant records to the task force within seven days of the resolution's adoption. The task force must issue a final report on its findings no later than December 13, 2024, including any recommendations for legislative changes needed to prevent future security lapses.
United States · United States Congress · 9 July 2024
This bill designates the facility of the United States Postal Service located at 521 Thorn Street in Sewickley, Pennsylvania, as the "Mary Elizabeth 'Bettie' Cole Post Office Building".
United States · United States Congress · 2 July 2024
University Accountability Act This bill imposes a penalty on certain tax-exempt educational institutions for civil rights violations under Title VI of the Civil Rights Act of 1964 (i.e., discrimination based on race, color, or national origin in programs and activities that receive federal financial assistance).
United States · United States Congress · 18 June 2024
This bill provides that amounts paid for membership in a health care sharing ministry, including amounts paid for the sharing of medical expenses and administrative fees, are a tax-deductible medical expense. (Health care sharing ministries are faith-based organizations with members who share a common set of ethical or religious beliefs and who contribute regular payments to cover the medical expenses of other members.)
United States · United States Congress · 14 June 2024
This resolution condemns the Biden Administration’s suspension of liquefied natural gas export permits. It also calls for immediate action to lift the ban on the permits.
United States · United States Congress · 23 May 2024
This resolution calls on the people of the United States to observe Memorial Day to honor the men and women who died in the pursuit of freedom and peace.
United States · United States Congress · 16 May 2024
This joint resolution nullifies the rule titled Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern , which was issued by the Internal Revenue Service on May 6, 2024. The rule provides guidance on the transfer of any new clean vehicle tax credit or previously owned clean vehicle tax credit amounts to dealers that are eligible to receive advance payments of such tax credits. The rule also establishes the requirements for determining if the battery components and applicable minerals contained in a vehicle battery comply with foreign entity of concern restrictions.
![Official portrait of Rep. Kelly, Mike [R-PA-16]](https://www.congress.gov/img/member/k000376_200.jpg)