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Taxation

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501 records in US in 2018

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Bill· HRH.R. 5342 (115th)referred

Improving Assistance for Taxpayers Act

United States · United States Congress · 20 March 2018

Improving Assistance for Taxpayers Act This bill amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to respond to Taxpayer Advocate Directives within specified time frames. In the case of a Taxpayer Advocate Directive issued by the National Taxpayer Advocate (NTA) pursuant to a delegation of authority from the IRS, the IRS Commissioner or a Deputy Commissioner must modify, rescind, or ensure compliance with the directive within 30 days. If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal to the Commissioner. Within 30 days of the appeal, the Commissioner must either ensure compliance with the directive or provide a description of the reasons for any modification or rescission made or upheld pursuant to the appeal. The bill also requires the NTA annual report to identify any directive that was not honored by the IRS in a timely manner, as required by this bill.

Bill· SS. 2568 (115th)referred

EACH Act

United States · United States Congress · 19 March 2018

Equitable Access to Care and Health Act or the EACH Act This bill amends the Internal Revenue Code to expand the religious conscience exemption under the Patient Protection and Affordable Care Act to exempt individuals who rely solely on a religious method of healing and for whom the acceptance of medical health services would be inconsistent with their religious beliefs from the requirement to purchase and maintain minimum essential health care coverage.

Bill· HRH.R. 5316 (115th)referred

To authorize appropriations for the seniors farmers' market nutrition program for fiscal years 2019 through 2023.

United States · United States Congress · 15 March 2018

This bill amends the Farm Security and Rural Investment Act of 2002 to reauthorize the Senior Farmers' Market Nutrition Program through FY2023. (The program is administered by the Department of Agriculture and awards grants to states, U.S. territories, and Indian tribal governments to provide low-income seniors with coupons that can be exchanged for eligible foods at farmers' markets, roadside stands, and community supported agriculture programs.)

Bill· HRH.R. 5313 (115th)referred

End Federal Shutdowns Act of 2018

United States · United States Congress · 15 March 2018

End Federal Shutdowns Act of 2018 This bill provides specified continuing appropriations to prevent a government shutdown if any regular appropriations bill for a fiscal year has not become law before the beginning of the fiscal year or a joint resolution making continuing appropriations is not in effect. The appropriations are provided to continue to fund projects and activities for which funds were provided in the preceding fiscal year.

Bill· HRH.R. 5282 (115th)referred

Retirement Enhancement and Savings Act of 2018

United States · United States Congress · 14 March 2018

Retirement Enhancement and Savings Act of 2018 This bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to modify requirements for tax-favored retirement savings accounts, employer-provided retirement plans, and retirement benefits for federal judges. With respect to employer-provided plans, the bill modifies requirements regarding: multiple employer plans, automatic enrollment and nonelective contributions, loans, terminating or transferring plans, reporting and disclosure rules, nondiscrimination rules, selecting lifetime income providers, and Pension Benefit Guaranty Corporation premiums. The bill also increases the tax credit for small employer pension plan startup costs and allows a tax credit for small employers that establish retirement plans that include automatic enrollment. With respect to Individual Retirement Accounts (IRAs), the bill: treats taxable non-tuition fellowship and stipend payments as compensation, repeals the maximum age for traditional IRA contributions, and permits any IRA to be a shareholder of any S corporation that is a bank. The bill makes several modifications to retirement benefits for magistrate judges of the U.S. Tax Court and other federal judges. The bill also modifies various tax provisions to: reinstate and increase the tax exclusion for benefits provided to volunteer firefighters and emergency medical responders, revise the required distribution rules for pension plans, increase penalties for failing to file tax or retirement plan returns, and require the Internal Revenue Service to share returns and return information with U.S. Customs Border Protection to administer the heavy vehicle use tax.

Bill· HRH.R. 5270 (115th)referred

Electricity Reliability and Fuel Security Act

United States · United States Congress · 14 March 2018

Electricity Reliability and Fuel Security Act This bill amends the Internal Revenue Code to allow a tax credit through 2022 for a portion of the expenses for the operation or maintenance of a coal-powered electric generation unit, excluding expenses for coal. The credit applies to taxpayers who own or lease an electric generation unit that uses coal to produce at least 75% of the electricity produced by the unit. Qualified public entities may transfer the credit to an eligible project partner. A "qualified public entity" is: (1) a federal, state, or local government entity or any political subdivision, agency, or instrumentality thereof; (2) a mutual or cooperative electric company; or (3) a not-for-profit electric utility which had or has received a loan or loan guarantee under the Rural Electrification Act of 1936. An "eligible project partner" is a person who: is responsible for operating, maintaining, or repairing the unit; participates in the provision, including transportation, of coal to the unit; provides financing for the construction or operation of the unit; or leases the unit.

Bill· HRH.R. 5250 (115th)referred

To reauthorize the Rural Economic Area Partnership Zones Program through fiscal year 2023.

United States · United States Congress · 13 March 2018

This bill amends the Consolidated Farm and Rural Development Act to reauthorize the Department of Agriculture (USDA) Rural Economic Area Partnership Zones Program through FY2023. (The program assists rural communities suffering from out-migration, lack of employment opportunities, and geographic isolation by providing technical assistance, financial assistance, and priority consideration for certain USDA loan and grant programs.)

Bill· HRH.R. 5258 (115th)referred

Affordable Health Insurance for the Middle Class Act

United States · United States Congress · 13 March 2018

Affordable Health Insurance for the Middle Class Act This bill amends the Internal Revenue Code to modify the eligibility requirements for the premium assistance tax credit, which is provided to eligible individuals and families to subsidize the purchase of health insurance plans on an exchange established under the Patient Protection and Affordable Care Act. The bill expands eligibility for the credit by defining an "applicable taxpayer" as a taxpayer whose household income for the taxable year equals or exceeds 100% of the federal poverty line. (Under current law, household income must equal or exceed 100%, but may not exceed 400% of the poverty line.)

Resolution· HCONRESH.Con.Res. 114 (115th)referred

Recognizing the contributions of the public elementary schools and secondary schools in the United States as an investment in our country's future and expresses the position of Congress that public funds should be spent to strengthen public elementary and secondary schools.

United States · United States Congress · 13 March 2018

Disapproves of using and expanding the use of federal funds, including tax expenditures, to subsidize tuition or other expenses associated with students enrolling in private elementary schools and secondary schools, except for limited allowances permitted in law. Affirms that public funds should be used to support public elementary schools and secondary schools only.

Bill· SS. 2542 (115th)referred

IDEA Full Funding Act

United States · United States Congress · 13 March 2018

IDEA Full Funding Act This bill amends the Individuals with Disabilities Education Act to reauthorize and make appropriations for the grant program to assist states and outlying areas in providing special education and related services to children with disabilities. The bill sets the amount to be appropriated for each fiscal year from FY2018-FY2026 as the greater of: (1) a specified amount, or (2) a specified percentage of an amount determined pursuant to a formula that multiplies the number of children receiving special education services by the average per-pupil expenditure in public elementary and secondary schools. The bill appropriates funds for FY2027 and each subsequent fiscal year equal to the greater of a specified amount or 40% of the amount determined using such formula.

Bill· SS. 2541 (115th)referred

Support Our Military Spouses Act

United States · United States Congress · 13 March 2018

Support Our Military Spouses Act This bill amends the Servicemembers Civil Relief Act to permit the spouse of a servicemember to elect to use the same residence as the servicemember for purposes of taxation and voting, regardless of the date on which the marriage of the spouse and the servicemember occurred.

Bill· SS. 2540 (115th)referred

Motorsports Fairness and Permanency Act

United States · United States Congress · 13 March 2018

Motorsports Fairness and Permanency Act This bill amends the Internal Revenue Code to make permanent the classification, for depreciation purposes, of any motorsports entertainment complex as seven-year property.

Resolution· SRESS.Res. 433 (115th)referred

A resolution expressing the sense of the Senate that the Marketplace Fairness Act of 2017 would harm the economy of the United States and place an undue burden on small businesses and multiple States across the United States.

United States · United States Congress · 13 March 2018

Declares that the enactment of the Marketplace Fairness Act of 2017 (S. 976) would harm the U.S. economy, place burdensome and bureaucratic policies on small businesses and entrepreneurs, and provide no economic benefit to states that do not have sales taxes or to small businesses in those states.

Bill· HRH.R. 5231 (115th)referred

No Free Campaigns for Congress Act of 2018

United States · United States Congress · 8 March 2018

No Free Campaigns for Congress Act of 2018 This bill excludes from treatment as franked mail material transmitted by a Member of Congress, or a Member-elect, that includes a photograph or photographic representation, other than as an electronic communication. The total amount that may be spent for the costs of franked mail sent by any Member or Member-elect may not exceed $10,000 during a calendar year or during a fiscal year in the case of the House of Representatives or the Senate, respectively. The bill bans mass mailings postmarked at any time during an election year. The franking privilege may not be used for mail that is purely related to a campaign for election for office.

Bill· HRH.R. 5220 (115th)referred

Don't Tax Higher Education Act

United States · United States Congress · 8 March 2018

Don't Tax Higher Education Act This bill amends the Internal Revenue Code to repeal the 1.4% excise tax on the net investment income of certain private colleges and universities.

Bill· HRH.R. 5214 (115th)referred

Protecting Our Children's Future Act of 2018

United States · United States Congress · 8 March 2018

Protecting Our Children's Future Act of 2018 This bill amends the Congressional Budget Act of 1974 and other budget laws to make several changes to the federal budget process. The changes to the budget process include: converting the existing annual budget and appropriations process to a biennial process; changing the calendar period for the federal fiscal year (currently October 1 through September 30) to January 1 through December 31 beginning in 2020; requiring mandatory spending to be subject to the appropriations process beginning in FY2020, with exceptions for Social Security, Medicare, programs administered by the Department of Veterans Affairs, and TRICARE; requiring the baseline budget of each department or agency to be assumed to be zero and each proposed expenditure to be justified as if it were a new expenditure; requiring Congress to consider appropriations bills using procedures similar to the existing budget reconciliation process, which includes expedited procedures that prevent a filibuster and restrict amendments in the Senate; withholding pay for Members of Congress if the House and Senate have not jointly agreed to a congressional budget resolution by June 30 of the first year of a Congress; and repealing the existing discretionary spending limits and the sequestration process used to enforce the limits.

Bill· SS. 2529 (115th)referred

Advancing Youth Enrollment Act

United States · United States Congress · 8 March 2018

Advancing Youth Enrollment Act This bill amends the Internal Revenue Code to increase the premium assistance tax credits that are available to taxpayers with household members who are 18-34 years old. (The credit is available to eligible individuals and families to subsidize the purchase of health insurance plans on an exchange established under the Patient Protection and Affordable Care Act.) The bill allows increased tax credits for the taxpayers by reducing the maximum percentage of income that the taxpayers are required to pay for health insurance premiums. This percentage is used to calculate the amount of the credit.

Bill· SS. 2526 (115th)referred

Retirement Enhancement and Savings Act of 2018

United States · United States Congress · 8 March 2018

Retirement Enhancement and Savings Act of 2018 This bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to modify requirements for tax-favored retirement savings accounts, employer-provided retirement plans, and retirement benefits for federal judges. With respect to employer-provided plans, the bill modifies requirements regarding: multiple employer plans, automatic enrollment and nonelective contributions, loans, terminating or transferring plans, reporting and disclosure rules, nondiscrimination rules, selecting lifetime income providers, and Pension Benefit Guaranty Corporation premiums. The bill also increases the tax credit for small employer pension plan startup costs and allows a tax credit for small employers that establish retirement plans that include automatic enrollment. With respect to Individual Retirement Accounts (IRAs), the bill: treats taxable non-tuition fellowship and stipend payments as compensation, repeals the maximum age for traditional IRA contributions, and permits any IRA to be a shareholder of any S corporation that is a bank. The bill makes several modifications to retirement benefits for magistrate judges of the U.S. Tax Court and other federal judges. The bill also modifies various tax provisions to: reinstate and increase the tax exclusion for benefits provided to volunteer firefighters and emergency medical responders, revise the required distribution rules for pension plans, increase penalties for failing to file tax or retirement plan returns, and require the Internal Revenue Service to share returns and return information with U.S. Customs Border Protection to administer the heavy vehicle use tax.

Bill· HRH.R. 5211 (115th)referred

It's About Time Act

United States · United States Congress · 7 March 2018

It's About Time Act This bill changes the calendar period for the federal fiscal year (currently October 1 through September 30) to January 1 through December 31 beginning in 2020.

Bill· HRH.R. 5178 (115th)open

Puerto Rico Small Business Contracting Assistance Act of 2018

United States · United States Congress · 6 March 2018

Puerto Rico Small Business Contracting Assistance Act of 2018 This bill amends the Small Business Act to double for four years after its enactment the value of a prime contract awarded by a federal agency to a small business with its principle office in Puerto Rico in order to comply with the Act's governmentwide goal for small businesses' participation to be at least 23% of the total value of all prime contract awards for each fiscal year during such period. Beginning on enactment of this bill and until the termination of the Financial Oversight and Management Board, the Small Business Administration (SBA): may transfer technology or surplus property to a Puerto Rico business if it meets SBA requirements for such transfer, without regard to whether the business is a small business and capital ownership development program participant; and shall identify potential incentives to a covered mentor that awards a subcontract to its covered protege (i.e., positive consideration in any past performance evaluation of such mentor, the application of costs incurred for providing training to the protege to the mentor's subcontracting plan, and such other SBA incentives). The bill requires the SBA to allow up to two additional mentor-protege relationships for protege firms that are Puerto Rico businesses. (Currently, the limit on SBA mentor-protege relationships is three.)

Bill· HRH.R. 5183 (115th)referred

Puerto Rico Film, Television, and Theatre Production Act of 2018

United States · United States Congress · 6 March 2018

Puerto Rico Film, Television, and Theatre Production Act of 2018 This bill amends the Internal Revenue Code; with respect to rules that allow the expensing of certain costs of qualified film, television, and live theatrical productions; to: (1) apply the rules to Puerto Rico, and (2) extend the rules through 2021 for Puerto Rico. (Under current law, the rules apply through 2017 for productions with costs that include a specified amount of compensation for services performed in the United States.)

Bill· SS. 2505 (115th)referred

Worker Dividend Act of 2018

United States · United States Congress · 6 March 2018

Worker Dividend Act of 2018 This bill amends the Internal Revenue Code to impose a tax on certain publicly traded companies that have at least $250 million in U.S. earnings for the year, buy back securities during the year, and fail to pay employees a worker dividend. An employer covered by the bill must pay to U.S. employees a worker dividend that totals at least the lesser of: (1) the amount paid by the employer to repurchase securities of the employer on the open market during the taxable year; or (2) 50% of the amount by which the employer's U.S. earnings before interest, taxes, depreciation, and amortization exceed $250 million. Employers who fail to pay a required worker dividend are subject to a tax that is equal to the required dividend. The bill also specifies that the dividend must be distributed equally to employees and be paid in addition to compensation that the employer would ordinarily pay to employees.

Bill· HRH.R. 5164 (115th)referred

Urban Progress Act of 2018

United States · United States Congress · 5 March 2018

Urban Progress Act of 2018 This bill amends various provisions of law and sets forth new provisions to promote economic development, expand employment opportunities, reduce gun violence, and limit the impact of poverty. Among other things, it: makes permanent the work opportunity tax credit and increases it for employers who hire ex-felons; establishes grants to promote commercial development in underserved communities, to provide career training programs, and to support summer employment opportunities for youth; increases tax deductions for business start-up expenditures and for corporations' organizational expenditures; establishes a working group to develop a national plan to reduce child poverty; increases Supplemental Nutrition Assistance Program benefits, when school is not in session, for households with minor children; increases the child tax credit for low-income taxpayers; creates a process to expunge and seal certain youth criminal records; authorizes grants to prevent juvenile delinquency and criminal street gang activity; makes trafficking in firearms a stand-alone criminal offense; requires annual reports on the public health effects of gun violence; broadens the categories of prohibited persons who are barred from receiving or possessing firearms; requires states to submit mental health and criminal history records to the National Instant Criminal Background Check System; requires federal agencies and departments, including courts, to certify whether they provided disqualifying records of prohibited persons; prohibits firearm transfers between private parties unless a licensed dealer first conducts a background check; requires gun owners to report lost or stolen firearms; and prohibits licensed gun dealers from transferring firearms to unlicensed persons prior to background check completion.

Bill· HRH.R. 5170 (115th)referred

FLIP Act

United States · United States Congress · 5 March 2018

Federal Lands Infrastructure Partnership Act or the FLIP Act This bill extends through FY2022, and revises allocations from, the Land and Water Conservation Fund. The bill makes allocations available from the fund for the Payment In-Lieu of Taxes Program. This program compensates local governments for tax revenue lost due to tax-exempt federal lands within their boundaries. Allocations shall be made available from the fund through FY2024 to promote offshore energy exploration, innovation, and education. The Department of the Interior shall carry out a federal energy permit streamlining pilot program for the outer Continental Shelf. The bill directs Interior to: (1) establish an Offshore Energy Innovation Hub; (2) award offshore energy innovation grants to institutions of higher education; and (3) prepare a list of the science, technology, engineering, and math-related academic fields that address current and future workforce needs for offshore energy-related activities.

Bill· HRH.R. 5159 (115th)referred

Clean Coal Jobs Act of 2018

United States · United States Congress · 5 March 2018

Clean Coal Jobs Act of 2018 This bill amends the Internal Revenue Code to extend the refined coal production tax credit and modify the tax credit for advanced coal projects. The bill extends the refined coal production tax credit for certain refined coal production facilities that do not produce steel industry fuel. With respect to these facilities, the bill extends the placed-in-service date to allow facilities placed in service in 2018, 2019, and 2020 to claim the credit. It also allows facilities that were placed in service after the enactment of the American Jobs Creation Act of 2004 (i.e., October 22, 2004), and before January 1, 2012, to claim the credit for an additional 10 years. The bill modifies the tax credit for advanced coal projects to: (1) lower the carbon dioxide sequestration requirement to 60% for electrical generating units in existence on October 3, 2008, and (2) revise certain technology and environmental performance requirements.

Bill· SS. 2496 (115th)referred

Small Business Health Account Act of 2018

United States · United States Congress · 5 March 2018

Small Business Health Account Act of 2018 This bill amends the Internal Revenue Code to allow tax-exempt savings accounts (small business health accounts) for the health expenses of small business employees. Individuals who are employed by a small business and have not made or received contributions for a health savings account (excluding certain contributions rolled over to a small business health account) during the month are eligible to contribute to an account. Individuals who are eligible for Medicare may not make contributions. The bill allows a deduction for cash contributions to an account and specifies contribution limits, which must be adjusted for inflation after 2019. Tax-exempt distributions from an account may be used for qualified medical expenses, including: (1) medical care for the individual or a spouse or dependent of the individual, and (2) coverage under a health plan. The bill sets forth rules and penalties for excess contributions to an account and distributions that are not used for qualified medical expenses.

Bill· HRH.R. 5137 (115th)open

Buy America 2.0 Act

United States · United States Congress · 1 March 2018

Buy America 2.0 Act This bill prohibits federal funding of a transportation or infrastructure project unless the steel, iron, and manufactured goods used for the project are produced in the United States, except where: (1) inconsistent with the public interest; (2) iron, steel, and the relevant manufactured goods are not produced in the United States in sufficient and reasonably available quantities and of a satisfactory quality; or (3) inclusion of iron, steel, and manufactured goods produced in the United States will increase the cost of the overall project by more than 25%. The bill revises and expands Buy America provisions pertaining to public transportation, rail loan and loan guarantees, and aviation. The bill amends the Safe Drinking Water Act to apply in all fiscal years (currently, FY2017) the prohibition on the use of funds for a public water system project that does not use iron and steel products produced in the United States.

Bill· HRH.R. 5153 (115th)referred

USA Workforce Tax Credit Act

United States · United States Congress · 1 March 2018

USA Workforce Tax Credit Act This bill amends the Internal Revenue Code to allow tax credits for charitable contributions to certain nonprofit organizations with the exclusive purpose of providing: (1) workforce development and apprenticeship training, or (2) scholarships for elementary and secondary education expenses of students from households with income that does not exceed 200% of the median gross income. The bill limits the credits to specified amounts for individuals and corporations. It also: (1) imposes a tax on workforce development, apprenticeship training, and scholarship granting organizations that fail to distribute a specified portion of their receipts; and (2) establishes a $2 billion annual volume cap for the tax credits allowed under this bill.

Bill· HRH.R. 5146 (115th)referred

TECH Careers Act

United States · United States Congress · 1 March 2018

Technical Education Creates High-Paying Careers Act of 2018 or the TECH Careers Act This bill directs the Department of Education, in coordination with the Department of Labor, to develop and implement an American Technical Training Grant Program awarding three-year grants of up to $5 million per fiscal year to institutions of higher education that offer career and technical education programs that can be completed in two years or less to support the establishment, redesign, or expansion of job training programs. Such programs shall enable economically disadvantaged students to enter into and advance along career pathways that lead to jobs in high-skill, high-wage, or high-demand occupations.

Bill· HRH.R. 5145 (115th)referred

Close Tax Loopholes That Outsource American Jobs Act

United States · United States Congress · 1 March 2018

Close Tax Loopholes That Outsource American Jobs Act This bill amends the Internal Revenue Code to repeal the tax deduction for a portion of a domestic corporation's foreign-derived intangible income and global intangible low-taxed income.

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