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Bill· HRH.R. 3299 (116th)open
United States · United States Congress · 18 June 2019
Promoting Respect for Individuals' Dignity and Equality Act of 2019 or the PRIDE Act of 2019 This bill amends the Internal Revenue Code to provide for equal treatment of same sex married couples. It permits such couples to amend their filing status to married filing jointly for tax returns outside of the statute of limitations and modifies tax rules relating to married couples to include same sex couples.
Resolution· HRESH.Res. 445 (116th)passed
United States · United States Congress · 18 June 2019
Sets forth the rule for consideration of the bill (H.R. 3055) making appropriations for the Departments of Commerce and Justice, Science, and Related Agencies for the fiscal year ending September 30, 2020, and for other purposes; relating to consideration of the bill (H.R. 2740) making appropriations for the Departments of Labor, Health and Human Services, and Education, and related agencies for the fiscal year ending September 30, 2020, and for other purposes; and providing for proceedings during the period from June 28, 2019, through July 8, 2019.
Bill· HRH.R. 3330 (116th)referred
United States · United States Congress · 18 June 2019
Taxpayer Protection and Preparer Proficiency Act of 2019 This bill authorizes the Department of the Treasury to regulate tax return preparers, including by sanctioning preparers for incompetence and disreputable behavior and by establishing minimum competency standards for preparers.
Bill· HRH.R. 3323 (116th)referred
United States · United States Congress · 18 June 2019
Nonprofit Relief Act of 2019 This bill amends Internal Revenue Code provisions relating to tax-exempt or organizations to repeal the requirement that the unrelated business taxable income of tax-exempt organizations be computed separately for each trade or business activity, exclude from the gross income of charitable volunteers reimbursement of expenses for the use of a passenger vehicle for the benefit of a charitable organization, and allow the tax credit for employer-paid family and medical leave for nonprofit employers. The bill also increases the corporate income tax rate from 21% to 21.06% (as an offset to the cost of this bill).
Bill· HRH.R. 3316 (116th)referred
United States · United States Congress · 18 June 2019
Neighborhood Homes Investment Act This bill establishes a new business-related tax credit to finance home building and rehabilitation in neighborhoods that meet certain eligibility criteria relating to poverty rates, income, and home values. The credit is limited to 35% of the lesser of the qualified development cost (i.e., the cost of construction, substantial rehabilitation, demolition, and environmental remediation of residential properties) or 80% of the national median sale price for new homes. The credit applies to single family homes containing four or fewer residential units, condominiums, or houses or apartments owned by cooperative housing corporations.
Bill· HRH.R. 3307 (116th)referred
United States · United States Congress · 18 June 2019
This bill directs the Department of the Treasury to make payments to specified U.S. possessions (i.e., Puerto Rico, the U.S. Virgin Islands, Guam, the Commonwealth of the Northern Mariana Islands, and American Samoa), beginning in 2020 and each calendar year thereafter, for expenditures made by such possessions relating to the earned income tax credit.
Bill· HRH.R. 3303 (116th)referred
United States · United States Congress · 18 June 2019
Strengthening U.S. Olympics Act This bill establishes within the legislative branch the Commission on the State of U.S. Olympics and Paralympics, which shall study matters relating to the state of U.S. participation in the Olympic and Paralympic games. Such study shall, among other things, include a description of proposed reforms to the structure of the U.S. Olympic Committee (USOC) and assessments of whether the board of the USOC includes diverse members, including athletes; U.S. athlete participation levels in the Olympics and Paralympics; whether the U.S. Center for Safe Sport has the necessary fiscal resources and staffing levels to effectively handle reports of bullying, hazing, harassment, and sexual assault and to properly audit and provide oversight of the USOC and National Governing Bodies; and the finances and the financial organization of the USOC.
Bill· SS. 1887 (116th)referred
United States · United States Congress · 18 June 2019
Paperwork Reduction for Farmers and H-2A Modernization Act This bill expands the H-2A (temporary agricultural worker) visa program to cover additional types of labor, makes various changes to the program, and provides a safe harbor for errors in nonimmigrant worker visa applications in certain instances. The bill makes H-2A visas available to an alien providing temporary labor that falls within the federal government classification categories for (1) grounds maintenance workers; (2) farming, fishing, and forestry occupations; or (3) forest, conservation, and logging workers. The bill authorizes joint employers to file a joint petition for an H-2A alien. The bill allows (1) employers seeking to rehire an H-2A worker to submit a simplified petition, and (2) employers seeking to hire H-2A workers for different time periods during a fiscal year to submit a single petition for such workers. The Department of Labor shall establish an electronic filing and appeals system for H-2A petitions. U.S. Citizenship and Immigration Services (USCIS) shall communicate electronically with an H-2A employer when USCIS requests evidence from the employer, if the employer asks to do so. An employer who uses a third-party service to apply for a nonimmigrant worker visa shall not be civilly or criminally liable for errors in the application if the employer reasonably believed that the application was accurate and complied with statutory requirements.
Bill· SS. 1884 (116th)referred
United States · United States Congress · 18 June 2019
Start Advancing Firearms Enhancements and Technology Act of 2019 or the SAFETY Act This bill increases the rate of the research tax credit from 20% to 30% for research expenses to develop smart gun technologies. The bill also modifies the excise tax on the sale of firearms to exempt the portion of the sale price that is attributable to smart gun technology. "Smart gun technology" is technology (other than a simple mechanical lock) that is designed to (1) prevent a firearm from being fired by any individual other than an authorized user; and (2) convert the firearm from the inoperable condition to the operable condition in less than two seconds after the authorized user makes contact with the firearm, the firearm's arming device, or an external safe or locking device.
Bill· SS. 1876 (116th)referred
United States · United States Congress · 18 June 2019
Electronic Signature Standards Act This bill directs the Department of the Treasury to establish uniform guidance for the use of electronic signatures with respect to any request for disclosure of a taxpayer's return or return information.
Bill· HRH.R. 3294 (116th)referred
United States · United States Congress · 14 June 2019
Refund Equality Act of 2019 This bill amends the Internal Revenue Code to permit legally married same sex couples to amend their tax returns to file as married filing jointly for returns outside of the statute of limitations.
Bill· HRH.R. 3287 (116th)referred
United States · United States Congress · 13 June 2019
Tax Relief and Expedited Assistance for Disasters Act of 2019 or the TREAD Act This bill provides tax relief for qualified disaster areas (i.e., an area, excluding a California wildfire disaster area, for which a major disaster was declared on or after January 1, 2018). Specifically, the bill provides for distributions and loans from retirement plans for disaster assistance, a tax credit for wages paid by employers in a qualified disaster area, a temporary suspension of limitations on the deductibility of charitable contributions, and an automatic extension of filing deadlines for taxpayers affected by disasters.
Bill· HRH.R. 3274 (116th)referred
United States · United States Congress · 13 June 2019
Dynamic Glass Act of 2019 This bill classifies electrochromic glass as energy property for purposes of the investment tax credit. The bill defines "electrochromic glass" as glass which uses electricity to change its light transmittance properties to heat or cool a structure.
Bill· HRH.R. 3259 (116th)referred
United States · United States Congress · 13 June 2019
Charities Helping Americans Regularly Throughout the Year Act of 2019 This bill modifies several tax provisions in the Internal Revenue Code affecting charitable contributions and tax-exempt organizations. The Internal Revenue Service may determine the standard mileage rate for deducting the cost of using a passenger automobile for charitable purposes (currently set by statute at 14 cents per mile), and that rate may not be less than the rate for medical purposes (20 cents per mile in 2019). The bill requires tax-exempt organizations to file their returns in electronic form. The bill excludes from the gross income of an individual who is at least 70-1/2 years of age up to $100,000 in distributions from an individual retirement plan to a donor advised fund (DAF). The bill also modifies disclosure requires for DAFs. (A DAF is a fund or account that is separately identified by reference to contributions of a donor or donors. The account is owned and controlled by a sponsoring charitable organization, while the donor retains advisory privileges with respect to the distribution and investment of funds in the account.) The bill reduces from 2% to 1% the excise tax on the investment income of private foundations and eliminates a provision that reduces the rate to 1% if a foundation meets certain distribution requirements.
Bill· HRH.R. 3251 (116th)referred
United States · United States Congress · 13 June 2019
This bill amends the Internal Revenue Code to repeal the tax rule in effect through 2025 that limits the deduction for personal casualty losses to only disaster-related losses.
Bill· HRH.R. 3249 (116th)referred
United States · United States Congress · 13 June 2019
Financing Our Energy Future Act This bill amends the Internal Revenue Code, with respect to the tax treatment of publicly traded partnerships as corporations, to expand the definition of "qualifying income" for such partnerships (known as master limited partnerships) to include income and gains from renewable and alternative energy generation projects (in addition to fossil fuel-based energy generation projects) and related infrastructure for transportation or storage, including energy derived from thermal resources, waste, renewable fuels and chemicals, energy efficient buildings, gasification, and carbon capture in secure geological storage.
Bill· SS. 1859 (116th)referred
United States · United States Congress · 13 June 2019
Sixth Amendment Preservation Act This bill limits the detention authority of the United States. Current law prohibits the indefinite detention of a U.S. citizen by the United States unless it is authorized by an act of Congress. This bill prohibits the indefinite detention of any person by the United States unless it is consistent with the Constitution. Additionally, it specifies that a general authorization to use military force or similar measure, on its own, does not authorize the indefinite detention of a person who is arrested in the United States. Finally, the bill repeals a provision of the National Defense Authorization Act for Fiscal Year 2012 affirming the authority of the Armed Forces to detain individuals captured in connection with hostilities pursuant to the Authorization for Use of Military Force pending the end of hostilities.
Bill· SS. 1852 (116th)referred
United States · United States Congress · 13 June 2019
Fairness in Federal Disaster Declarations Act of 2019 This bill requires the Federal Emergency Management Agency (FEMA) to amend the rules concerning the factors it considers when evaluating a governor's request for a major disaster declaration. FEMA must (1) provide that, with respect to the evaluation of the need for public assistance, specific weighted valuations shall be assigned to the estimated cost of the assistance (10%), localized impacts (40%), insurance coverage in force (10%), hazard mitigation (10%), recent multiple disasters (10%), programs of other federal assistance (10%), and economic circumstances (10%); and (2) consider the economic circumstances of both the local economy of the affected area (including the local assessable tax base and local sales tax, median income, and poverty rate) and the state economy (including the unemployment rate). Such rules are applicable to any disaster for which a governor requested a major disaster declaration and was denied on or after January 1, 2012.
Bill· SS. 1848 (116th)referred
United States · United States Congress · 13 June 2019
Dynamic Glass Act This bill classifies electrochromic glass as energy property for purposes of the energy tax credit. The bill defines "electrochromic glass" as glass which uses electricity to change its light transmittance properties to heat or cool a structure.
Bill· SS. 1841 (116th)referred
United States · United States Congress · 13 June 2019
Financing Our Energy Future Act This bill amends the Internal Revenue Code, with respect to the tax treatment of publicly traded partnerships as corporations, to expand the definition of "qualifying income" for such partnerships (known as master limited partnerships) to include income and gains from renewable and alternative energy generation projects (in addition to fossil fuel-based energy generation projects) and related infrastructure for transportation or storage, including energy derived from thermal resources, waste, renewable fuels and chemicals, energy efficient buildings, gasification, and carbon capture in secure geological storage.
Bill· SS. 1839 (116th)referred
United States · United States Congress · 13 June 2019
Modern, Clean, and Safe Trucks Act of 2019 This bill repeals the 12% excise tax on the retail sale of heavy trucks and trailers.
Bill· SS. 1827 (116th)referred
United States · United States Congress · 13 June 2019
Ending Tax Breaks for Private Prisons Act This bill excludes from the definition of "taxable REIT (real estate investment trust) subsidiary" a corporation that operates or manages a prison facility.
Bill· HRH.R. 3241 (116th)referred
United States · United States Congress · 12 June 2019
Canadian Snowbird Visa Act This bill authorizes the Department of Homeland Security to admit into the United States qualifying Canadian citizens as long-term nonimmigrant visitors. A qualifying Canadian citizen is an individual who (1) is at least 50 years old, (2) maintains a Canadian residence and owns a U.S. residence or has rented a U.S. accommodation for the duration of the individual's stay, (3) is not inadmissible or deportable, (4) will not engage in employment or labor for hire in the United States other than for a non-U.S.-based person or entity by whom the Canadian citizen was employed in Canada or for whom the Canadian citizen performed services in Canada, and (5) will not seek certain forms of assistance or benefits. A qualified individual may be admitted for up to 240 days during any single 365-day period. The spouse of such person may be admitted under the same terms, except that he or she is not required to separately satisfy the requirement for owning or renting a residence in the United States. The bill grants a person so admitted nonresident alien tax status.
Bill· HRH.R. 3231 (116th)referred
United States · United States Congress · 12 June 2019
Renovate and Enhance Veterans Meeting Halls and Posts Act of 2019 or the REVAMP Act of 2019 This bill requires the Department of Veterans Affairs to carry out a pilot program to award grants to veterans service organizations in rural areas to (1) repair or rehabilitate a facility in a rural area, and (2) acquire or upgrade computers and technology for such a facility. An organization may not receive a grant in any fiscal year in an amount exceeding the lesser of (1) the aggregate cost of such proposed activities and uses, or (2) $75,000. An organization that receives such a grant for a fiscal year shall be ineligible for any such grant for the next five fiscal years. Grants awarded under this bill may not be used for the construction or acquisition of new facilities.
Bill· SS. 1807 (116th)referred
United States · United States Congress · 12 June 2019
Fix Funding First Act This bill makes several modifications to the federal budget process. Among other modifications, the bill changes the dates of the fiscal year to match the calendar year; requires a biennial budget resolution that is signed into law by the President; and limits congressional pay, recesses, and travel if the budget resolution and the appropriations bills have not been enacted within specified time frames.
Bill· SS. 1802 (116th)referred
United States · United States Congress · 12 June 2019
Jobs and Childcare for Military Families Act of 2019 This bill amends the Internal Revenue Code to allow a work opportunity tax credit for hiring a qualified military spouse. A "qualified military spouse" is the spouse or domestic partner (as recognized under state law or by the Armed Forces) of a member of the Armed Forces. The bill also requires the Department of Defense and the Department of Homeland Security (with respect to the Coast Guard) to implement flexible spending arrangements that permit members of the Armed Forces to use basic pay and compensation to pay for childcare services for their dependent children on a pre-tax basis.
Bill· SS. 1801 (116th)referred
United States · United States Congress · 12 June 2019
Affordable Medications Act This bill revises and expands various requirements relating to prescription-drug pricing and affordability. Specifically, the bill expands financial reporting requirements for drug manufacturers and establishes corresponding civil penalties for noncompliance; adds reporting requirements for certain nonprofit patient-assistance programs; requires the Centers for Medicare & Medicaid Services (CMS) to negotiate prices for certain prescription drugs under Medicare; requires the Centers for Medicare and Medicaid Innovation within the CMS to test specified models for negotiating drug prices; establishes reporting requirements, and corresponding civil penalties for noncompliance, for pharmaceutical companies with respect to spikes in prescription-drug prices; establishes an excise tax on prescription drugs subject to price spikes; lessens prescription-drug cost-sharing requirements under qualified health plans and group health plans; modifies requirements for the importation of prescription drugs; requires drug manufacturers to provide drug rebates for drugs dispensed to certain low-income individuals under the Medicare program; limits the time frame that trade agreements are required to provide market exclusivity for biological products; establishes an innovation incentive fund for new or more effective treatments of bacterial infections; establishes a Center for Clinical Research within the National Institutes of Health; revises certain time frames and conditions related to drug exclusivity; requires the Food and Drug Administration to establish a database of generic drugs; and modifies other provisions related to generic drugs, prescription-drug advertising, disclosure of wholesale acquisition prices, and patent-infringement proceedings.
Law· SS. 1790 (116th)enacted
United States · United States Congress · 11 June 2019
National Defense Authorization Act for Fiscal Year 2020 This bill authorizes FY2020 appropriations and sets forth policies regarding the military activities of the Department of Defense (DOD), military construction, and the national security programs of the Department of Energy (DOE). It does not provide budget authority, which is provided in subsequent appropriations legislation. The bill authorizes appropriations to DOD for (1) Procurement, including helicopters, weapons, aircraft, vessels, shipbuilding and conversion, and missiles; (2) Research, Development, Test, and Evaluation; and (3) Operation and Maintenance. The bill also authorizes the FY2020 personnel strengths for active duty and reserve forces. The bill authorizes appropriations and sets forth policies regarding military personnel; compensation and other personnel benefits; health care; acquisition policy and management; DOD organization and management; matters relating to foreign nations; cooperative threat reduction; working capital funds; chemical agents and munitions destruction; drug interdiction and counter-drug activities; the Defense Inspector General; the Defense Health Program; the National Defense Sealift Fund; Overseas Contingency Operations; strategic programs, cyber, and intelligence matters; and the establishment of the Space Force within the Air Force. The bill authorizes appropriations and sets forth policies regarding military construction for the Army, Navy, Air Force, defense agencies, the North Atlantic Treaty Organization Security Investment Program, and Guard and Reserve Forces facilities. The bill authorizes appropriations for base realignment and closure (BRAC) activities and prohibits an additional BRAC round. The bill also authorizes appropriations and sets forth policies for DOE national security programs, including the National Nuclear Security Administration, and the Defense Nuclear Facilities Safety Board. The bill authorizes appropriations for the Maritime Administration.
Resolution· HRESH.Res. 436 (116th)passed
United States · United States Congress · 11 June 2019
This resolution sets forth the rule for consideration of H.R. 2740 (Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2020).
Bill· HRH.R. 3213 (116th)referred
United States · United States Congress · 11 June 2019
This bill amends the Internal Revenue Code to permit the treatment of certain employer contributions made to public retirement plans as picked up by a governmental employing unit regardless of whether the participating employee is allowed to make an irrevocable election between the application of two alternative benefit formulas involving the same or different levels of employee contributions.
Bill· SS. 1780 (116th)referred
United States · United States Congress · 11 June 2019
Focus on Children Act This bill requires the Congressional Budget Office (CBO) to produce studies and reports regarding federal spending on children. The CBO must provide studies of legislation containing changes in spending on children, upon the request of a congressional committee; an annual report regarding spending on children; and an annual report on the President's budget request for spending on children. The CBO may provide a warning report to Congress regarding a fiscal year in which outlays for interest on the public debt will exceed spending on children. The CBO must also develop and maintain a public website that includes the reports and studies required by this bill, a dashboard containing key indicators and visualization tools to assist the public in understanding trends in spending on children, and an open data portal that contains quantitative data on federal spending on children.
Bill· SS. 1774 (116th)referred
United States · United States Congress · 11 June 2019
Waterway LNG Parity Act of 2019 This bill amends the Internal Revenue Code to provide for an energy equivalent for a gallon of diesel, in the case of liquefied natural gas (LNG), for the purposes of the 29 cents per gallon Inland Waterways Trust Fund financing rate. (The rate is used for the excise tax on fuel used in commercial transportation on inland waterways.) The bill specifies that the energy equivalent of a gallon of diesel is 6.06 pounds of LNG.
Resolution· HRESH.Res. 431 (116th)passed
United States · United States Congress · 10 June 2019
Sets forth the rule for consideration of the bill (H.R. 2740) making appropriations for the Departments of Labor, Health and Human Services, and Education, and related agencies for the fiscal year ending September 30, 2020, and for other purposes, and providing for consideration of the resolution (H. Res. 430) authorizing the Committee on the Judiciary to initiate or intervene in judicial proceedings to enforce certain subpoenas.
Bill· HRH.R. 3188 (116th)referred
United States · United States Congress · 10 June 2019
This bill amends the Internal Revenue Code, with respect to the tax deduction for charitable contributions, to extend from 5 years to 20 years the time period during which a corporation that is a regulated public utility or an affiliated group may carry over excess charitable contributions.
Bill· HRH.R. 3168 (116th)referred
United States · United States Congress · 10 June 2019
This bill allows certain legal and investment fees to be currently taken into account as miscellaneous itemized deductions despite the suspension of such deductions after 2017 and before 2026.
Bill· SS. 1763 (116th)referred
United States · United States Congress · 10 June 2019
Carbon Capture Improvement Act of 2019 This bill authorizes the issuance of tax-exempt facility bonds for the financing of qualified carbon dioxide capture facilities. A "qualified carbon dioxide capture facility" is any equipment installed in an industrial carbon dioxide facility that satisfies specified capture and storage requirements and (1) is used for the capture, treatment and purification, compression, transportation, or on-site storage of carbon dioxide produced by the industrial carbon dioxide facility; or (2) is integral or functionally related and subordinate to a gasification process that converts a product from coal, petroleum residue, biomass, or other materials which are recovered for their energy or feedstock value into a synthesis gas composed primarily of carbon dioxide and hydrogen for direct use or subsequent chemical or physical conversion.
Bill· HRH.R. 3164 (116th)open
United States · United States Congress · 6 June 2019
Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2020 This bill provides FY2020 appropriations for the Department of Agriculture (USDA), the Food and Drug Administration, and Related Agencies. The bill provides appropriations to USDA for Agricultural Programs, including the Office of the Secretary, Executive Operations, the Office of the Chief Information Officer, the Office of the Chief Financial Officer, the Office of Civil Rights, Agriculture Buildings and Facilities, Hazardous Materials Management, the Office of Inspector General, the Office of the General Counsel, the Office of Ethics, the Economic Research Service, the National Agricultural Statistics Service, the Agricultural Research Service, the National Institute of Food and Agriculture, the Animal and Plant Health Inspection Service, the Agricultural Marketing Service, and the Food Safety and Inspection Service. The bill also provides appropriations to USDA for Farm Production and Conservation Programs, including the Farm Production and Conservation Business Center, the Farm Service Agency, the Risk Management Agency, and the Natural Resources Conservation Service. The bill provides appropriations to the Federal Crop Insurance Corporation Fund and the Commodity Credit Corporation Fund. For USDA Rural Development programs, the bill includes appropriations for Rural Development Salaries and Expenses, the Rural Housing Service, the Rural Business-Cooperative Service, and the Rural Utilities Service. Within the Food and Nutrition Service budget, the bill includes appropriations for Child Nutrition Programs; the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC); the Supplemental Nutrition Assistance Program (SNAP, formerly known as the food stamp program); the Commodity Assistance Program; and Nutrition Programs Administration. Within the Foreign Agricultural Service budget, the bill provides appropriations for Food for Peace Title II Grants and McGovern-Dole International Food for Education and Child Nutrition Program Grants. The bill also provides appropriations for the Food and Drug Administration, the Commodity Futures Trading Commission, and the Farm Credit Administration. Additionally, the bill sets forth requirements and restrictions for using funds provided by this and other appropriations Acts.
Bill· HRH.R. 3163 (116th)open
United States · United States Congress · 6 June 2019
Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2020 This bill provides FY2020 appropriations to the Department of Transportation (DOT), the Department of Housing and Urban Development (HUD), and several related agencies. The bill provides appropriations to DOT for the Office of the Secretary, the Federal Aviation Administration, the Federal Highway Administration, the Federal Motor Carrier Safety Administration, the National Highway Traffic Safety Administration, the Federal Railroad Administration, the Federal Transit Administration, the Saint Lawrence Seaway Development Corporation, the Maritime Administration, the Pipeline and Hazardous Materials Safety Administration, and the Office of Inspector General. The bill provides appropriations to HUD for Management and Administration, Public and Indian Housing, Community Planning and Development, Housing Programs, the Federal Housing Administration, the Government National Mortgage Association (Ginnie Mae), Policy Development and Research, Fair Housing and Equal Opportunity, the Office of Lead Hazard Control and Healthy Homes, the Cybersecurity and Information Technology Fund, and the Office of Inspector General. The bill also provides appropriations to several related agencies, including the Access Board, the Federal Maritime Commission, the National Railroad Passenger Corporation (Amtrak) Office of Inspector General, the National Transportation Safety Board, the Neighborhood Reinvestment Corporation, the Surface Transportation Board, and the U.S. Interagency Council on Homelessness. Additionally, the bill sets forth requirements and restrictions for using funds provided by this and other appropriations Acts.
Bill· HRH.R. 3157 (116th)referred
United States · United States Congress · 6 June 2019
Working Families Tax Relief Act of 2019 This bill increases and revises requirements for the refundable earned income and child tax credits. It also makes similar revisions to the earned income tax credit for residents of Puerto Rico. The bill authorizes the Department of the Treasury to regulate the practice of tax return preparers and impose sanctions upon preparers found to be incompetent or disreputable. The Government Accountability Office must study and report on the sharing of information between Treasury and states regarding identification numbers issued to tax return preparers and minimum standards for preparers.
Law· HRH.R. 3151 (116th)enacted
United States · United States Congress · 6 June 2019
Taxpayer First Act This bill revises requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, cybersecurity and identity protection, management of information technology, and use of electronic systems. The bill includes provisions that establish the IRS Independent Office of Appeals to resolve federal tax controversies without litigation; require the IRS to develop comprehensive customer service and IRS personnel training strategies; exempt certain low-income taxpayers from payments required to submit an offer-in-compromise; modify certain tax enforcement procedures and requirements; establish requirements for responding to Taxpayer Advocate Directives; establish a Community Volunteer Income Tax Assistance Matching Grant Program; require the IRS to give public notice of the closure of taxpayer assistance centers; modify procedures for whistle-blowers; establish requirements for cybersecurity and identity protection; provide notification to taxpayers of suspected identity theft; require the appointment of a Chief Information Officer who shall develop and implement a multiyear strategic plan for IRS information technology needs; modify requirements for managing IRS information technology; expand electronic filing of tax returns; prohibit the rehiring of certain IRS employees who were removed for misconduct; require mandatory e-filing by tax-exempt organizations and notice before revocation of tax-exempt status for failure to file; and increase penalties for failure to file tax returns. The bill also requires the IRS to implement an Internet platform for Form 1099 filings, a fully automated program for disclosing taxpayer information for third-party income verification using the Internet, and uniform standards and procedures for accepting electronic signatures.
Bill· HRH.R. 3118 (116th)referred
United States · United States Congress · 5 June 2019
Clean Up Congress Act This bill (1) revises the post-employment lobbying ban on former Members of Congress, (2) prohibits the use of federal funds for certain official travel expenses of Members, and (3) prohibits automatic pay adjustments for Members during any year following a budget deficit. Specifically, this bill imposes a permanent ban on lobbying contacts by a former Member of the Senate (currently, a two-year ban), or a former Member of the House of Representatives (currently, a one-year ban). The bill maintains the current one-year ban on elected officers of the House. In addition, the bill (1) prohibits the use of federal funds for official travel expenses of a Member for airline accommodations that are not coach-class accommodations, and (2) prohibits an automatic adjustment to the pay of Members if the Congressional Budget Office determines that there was a federal budget deficit in the last fiscal year.
Bill· HRH.R. 3126 (116th)referred
United States · United States Congress · 5 June 2019
Saving Local News Act of 2019 This bill includes as a tax-exempt 501(c)(3) nonprofit purpose the publication (including electronic publication) of written news articles. Currently, a tax-exempt nonprofit purpose includes religious, charitable, scientific, and other purposes, as specified. In the case of an organization that is tax-exempt due to the publication of written news articles, the term unrelated business taxable incom e does not include any amount attributable to payments for advertisements in news publications.
Bill· HRH.R. 3123 (116th)referred
United States · United States Congress · 5 June 2019
Supermarket Tax Credit for Underserved Areas Act This bill expands the tax credits that are available for the establishment of supermarkets in underserved areas (i.e., any enterprise community or empowerment zone and any renewal community). The bill includes provisions that (1) increase the rate of the rehabilitation tax credit for a supermarket building placed in service after December 31, 2019, and before January 1, 2022, in an underserved area; (2) increase by $1,000 the limit on wages eligible for the work opportunity tax credit for employees of a new supermarket located in an underserved area; and (3) allow a business-related tax credit for 15% of the gross receipts from the retail sale of locally grown fresh fruits and vegetables in a new supermarket in an underserved area.
Bill· HRH.R. 3121 (116th)referred
United States · United States Congress · 5 June 2019
Performing Artist Tax Parity Act of 2019 This bill amends the Internal Revenue Code, with respect to the above-the-line deduction of expenses of performing artist employees, to increase to $100,000 ($200,000 for joint returns) the adjusted gross income limitation for calculating the phaseout of the deduction. The increased amount is adjusted for inflation for taxable years beginning after 2019.
Bill· SS. 1732 (116th)referred
United States · United States Congress · 5 June 2019
College Admissions Fairness Act This bill disallows tax deductions for certain charitable contributions made to an institution of higher education, or associated entity, within a specified period during which a specified family member (e.g. child or grandchild) attends that educational institution. Specifically, the bill prohibits deductions for certain contributions to universities that do not have policies in place that prohibit as a factor in admissions decisions the consideration of direct or indirect donations from an applicant or family member of an applicant, and the financial ability of an applicant or family member of an applicant to make a donation.
Bill· SS. 1726 (116th)referred
United States · United States Congress · 5 June 2019
Paying a Fair Share Act of 201 9 This bill requires an individual taxpayer whose adjusted gross income exceeds $1 million (high-income taxpayer) to pay a minimum tax rate of 30% of the excess of the taxpayer's adjusted gross income over the taxpayer's modified charitable contribution deduction for the taxable year (tentative fair share tax). The amount of the tax is the excess (if any) of the tentative fair share tax over the excess of (1) the sum of the taxpayer's regular tax liability, the alternative minimum tax (AMT) amount, and the payroll tax for the taxable year; over (2) certain tax credits. The bill provides for a phase-in of such tax and requires an inflation adjustment to the $1 million income threshold for taxable years beginning after 2020. The bill also expresses the sense of the Senate that Congress should enact tax reform that repeals unfair and unnecessary tax loopholes and expenditures, simplifies the tax system, and makes sure that the wealthiest taxpayers pay a fair share of taxes.
Bill· HRH.R. 3084 (116th)referred
United States · United States Congress · 4 June 2019
The Military Service Academy Foundation Act of 2019 This bill describes how the Department of Defense may support military service academy supporting foundations. It authorizes the Secretary of the military department concerned to provide the following types of support to service academy supporting foundations: (1) official participation of officers or Senior Executive Service employees, (2) endorsement of foundations and their activities, (3) logistical support, and (4) authorized use of trademarks and service marks. A "supporting foundation" is a tax-exempt charitable organization that operates exclusively to support recruiting; parent, alumni, academic, leadership, and character development; athletic programs; and institutional development of a service academy.
Bill· HRH.R. 3099 (116th)referred
United States · United States Congress · 4 June 2019
STEM K to Career Act This bill provides for loan forgiveness and tax credits related to science, technology, engineering, or mathematics (STEM) education and addresses work-study for students employed in STEM fields. The bill requires the Department of Education to forgive student loan obligations of borrowers employed as full-time teachers of STEM in elementary or secondary schools in which the number of low-income children exceeds a certain percentage. Portions of the student loan debt, including interest, shall be forgiven on the basis of years of service, with 100% forgiven for five years of teacher service. The bill allows (1) an increased tax deduction for expenses of elementary and secondary school teachers for STEM education supplies; (2) a tax credit for the employment of STEM interns; and (3) a tax credit for employment of individuals who participated in an apprenticeship program in a STEM field, with the amount determined according to the degree of completion of the program. Beginning with FY2020, an institution of higher education must use at least 7% of federal work-study funds to compensate students employed in STEM fields.
Bill· HRH.R. 3098 (116th)referred
United States · United States Congress · 4 June 2019
Student Loan Interest Deduction Act of 201 9 This bill modifies the tax deduction for student loan interest to (1) increase the maximum deduction for interest paid on any qualified education loan to $5,000 ($10,000 for married couples filing a joint tax return), and (2) repeal the limitation on the deduction based upon modified adjusted gross income.
Bill· HRH.R. 3078 (116th)referred
United States · United States Congress · 4 June 2019
Expanding Access to Retirement Savings for Caregivers Act This bill allows an individual to make annual catch up contributions to a retirement account before reaching age 50 if the individual leaves the workforce to provide dependent cares services. Specifically, the individual must have been unemployed, and have had no earned income, as a result of providing care to (1) a dependent under the age of 13, or (2) a spouse physically or mentally incapable of self-care.
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