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551 records in US in 2023
United States · United States Congress · 18 May 2023
Stop Tax Penalties on American Hostages Act This bill postpones certain tax filing deadlines for U.S. nationals and their spouses who are unlawfully or wrongfully detained abroad or held hostage abroad. It also allows for reimbursement and abatement of penalties and fines paid by detained individuals.
United States · United States Congress · 18 May 2023
Red Tape Reduction Act of 2023 This bill modifies the reporting requirements for payments made in settlement of payment card and third party network transactions. Under current law, settlement organizations are not required to report information for transactions that do not exceed $600. This bill increases the reporting threshold so that settlement organizations are exempt from reporting requirements if the applicable transactions do not exceed $10,000, or there are no more that 50 such transactions.
United States · United States Senate · 17 May 2023
United States · United States Congress · 17 May 2023
This bill includes expenses for membership in health care sharing ministries as tax-deductible medical expenses. (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 · 17 May 2023
Higher Standards for Higher Education Act This bill requires the Department of Education, in its annual report on cohort default rates (generally, a percentage of how many current and former students default on their student loans in a fiscal year), to collect and report additional data for institutions of higher education with an endowment of $1 billion or more.
United States · United States Congress · 17 May 2023
Charitable Act This bill allows individual taxpayers who do not otherwise itemize their tax deductions a deduction in taxable years beginning in 2023 or 2024 for charitable contributions. The deduction is limited to one-third of the standard deduction allowed to such taxpayers.
United States · United States Congress · 17 May 2023
New Collar Jobs Act of 202 3 This bill provides incentives for cybersecurity education. Specifically, the bill establishes an employee cybersecurity education tax credit for an employer who incurs costs for an employee who earns a certain cybersecurity certificate or degree. If a business claims such a credit, then federal agencies must award a score increase to each competitive proposal submitted by the business for a federal contract valued at more than $5 million. In addition, the Department of Education must cancel eligible student loans for borrowers who have (1) made 36 consecutive monthly payments, and (2) held a cybersecurity job in an economically distressed area during at least 12 months of payments. Finally, the bill makes cybersecurity course instructors eligible for awards under the CyberCorps Scholarship for Service program.
United States · United States Congress · 17 May 2023
Law Enforcement Officers Parity Act This bill expands the definition of law enforcement officer under provisions of the Federal Employees Retirement System (FERS) and the Civil Service Retirement System (CSRS). Specifically, the bill expands the definition to include (1) federal employees whose duties encompass the investigation or apprehension of suspected or convicted criminals and who are authorized to carry a firearm; (2) Internal Revenue Service employees whose duties are primarily the collection of delinquent taxes and the securing of delinquent returns; (3) U.S. Postal Inspection Service employees; (4) Department of Veterans Affairs police officers; and (5) certain U.S. Customs and Border Protection employees who are seized-property specialists with duties relating to custody, management, and disposition of seized and forfeited property. The bill deems service performed by an incumbent law enforcement officer on or after the enactment date of this bill to be service performed as a law enforcement officer for retirement purposes. The past service of such incumbents shall be treated as service performed by a law enforcement officer for retirement purposes only if a written election is submitted to the Office of Personnel Management within five years after the enactment of this bill or before separation from government service, whichever is earlier. An incumbent who makes an election before the enactment of this bill may pay a deposit into the Civil Service Retirement and Disability Fund to cover prior service. A law enforcement officer shall not be subject to mandatory separation during the three-year period beginning on the enactment of this bill.
United States · United States Senate · 16 May 2023
United States · United States Senate · 16 May 2023
United States · United States Congress · 16 May 2023
Substance Use Disorder Treatment and Recovery Loan Repayment Program Reauthorization Act of 2023 This bill reauthorizes through FY2028 and modifies the Substance Use Disorder Treatment and Recovery Loan Repayment Program. The program provides student loan repayment awards to eligible individuals who provide treatment and recovery support services to patients with a substance use disorder at an approved facility. In particular, the bill excludes the student loan repayment awards from income for federal tax purposes. It also requires the Department of Health and Human Services to report on additional aspects of the program, including the number of applications that were denied due to lack of funding.
United States · United States Congress · 16 May 2023
No Surprise Bills for New Moms Act This bill requires health insurers to provide coverage for newborns of enrollees for the first 30-day period after the newborn's date of birth and to provide a special enrollment period for the newborn that extends at least 60 days after the initial coverage period. It also requires insurers to notify an enrollee if they receive a claim for the enrollee's newborn who is not enrolled in a health insurance plan.
United States · United States Congress · 16 May 2023
This bill repeals provisions terminating the First Responder Network Authority (FirstNet) and the Government Accountability Office reporting requirement for such termination. The FirstNet mission is to deploy, operate, maintain, and improve the first high-speed, nationwide wireless broadband network for first responders.
United States · United States Congress · 16 May 2023
National Infrastructure Investment Corporation Act of 2023 This bill establishes the National Infrastructure Investment Corporation as a government corporation to finance infrastructure projects that are beyond the financing capabilities of states and cities, including to (1) prioritize projects in a fair and efficient manner, and (2) minimize financial costs to the federal government. The corporation must provide loans, loan guarantees, and bonds to eligible applicants for infrastructure projects (including transportation, energy, environment, and telecommunications projects) in the United States. The corporation must submit a report to Congress describing each application 60 days before any loan or loan guarantee is awarded under this bill. The corporation may award the loan or loan agreement after such period unless Congress enacts a joint resolution disapproving the application with an explanation for such disapproval. An application that addresses the basis for the disapproval may be resubmitted to the corporation. Every five years, the Government Accountability Office must evaluate the activities of the corporation from the previous five fiscal years and submit a report to Congress.
United States · United States Congress · 16 May 2023
Providing Real-World Education and Clinical Experience by Precepting Tomorrow's Nurses Act or the PRECEPT Nurses Act This bill temporarily establishes a tax credit for nurses and health care providers who serve as nurse preceptors in health professional shortage areas. Nurse preceptors are those who supervise, train, and mentor nursing students or newly hired nurses. Specifically, the bill establishes a $2,000 tax credit for nurses or health care providers who serve as nurse preceptors for at least 200 hours during the taxable year in health professional shortage areas. The tax credit is available for 2024-2030. The bill provides for the use of unobligated COVID-19 relief funds to fund the tax credit.
United States · United States Congress · 16 May 2023
Help Independent Tracks Succeed Act or the HITS Act This bill permits taxpayers to treat as currently deductible expenses the cost of qualified sound recording productions not exceeding $150,000 in a taxable year. The bill defines qualified sound recording production as certain sound recordings produced and recorded in the United States.
United States · United States Congress · 15 May 2023
This bill extends through FY2029 the authority of the Department of Agriculture to collect and spend fees for a marina in the Shasta-Trinity National Forest in California.
United States · United States Congress · 15 May 2023
Improving Diaper Affordability Act of 2023 This bill treats diapers as qualified medical expenses for purposes of health savings accounts, health reimbursement arrangements, and other types of health spending arrangements. The bill also prohibits a state or local government from imposing a sales tax on the retail sale of diapers.
United States · United States Congress · 15 May 2023
Defund Cities that Defund the Police Act of 2023 This bill prohibits state or local governments that abolish or defund police departments from receiving certain Economic Development Administration grants or Community Development Block Grant funds. Specifically, the bill applies to state or local governments that (1) abolish or disband the police with no intention of reconstituting the police department; or (2) significantly reduce the police department's budget without reallocating a portion of those funds to any other community policing program, provided that the jurisdiction did not face a significant decrease in revenues in the previous fiscal year. Further, a state or local government that abolishes or defunds a police department must return certain Community Development Block Grant funds it has already received.
United States · United States Congress · 15 May 2023
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. The IRS must provide for the disclosure of certain business tax return information, including information from schedule K-1 of forms 1065 and 1120.
United States · United States Congress · 15 May 2023
Creating Opportunity for Athletic Coaches to Help Educate Students Act or the COACHES Act This bill modifies the tax deduction for the expenses of an eligible educator (an individual who is a K-12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year) to include as an eligible educator an interscholastic sports administrator or coach. It also eliminates the exclusion of nonathletic supplies for courses of instruction in health or physical education as a deductible expense.
United States · United States House of Representatives · 11 May 2023
United States · United States Senate · 11 May 2023
United States · United States Senate · 11 May 2023
United States · United States House of Representatives · 11 May 2023
United States · United States House of Representatives · 11 May 2023
United States · United States Congress · 11 May 2023
Senior Citizens Tax Elimination Act This bill repeals the inclusion of any Social Security or tier I railroad retirement benefits in gross income for income tax purposes. The bill also (1) appropriates funds to cover reductions in transfers to the Social Security and Railroad Retirement Trust Funds resulting from the enactment of this bill, and (2) expresses the sense of Congress against using tax increases to provide revenue necessary to carry out this bill.
United States · United States Congress · 11 May 2023
Book Minimum Tax Repeal Act This bill repeals the 15% alternative tax on the financial statement (i.e., book) income of certain corporations. The tax applies to companies that report over $1 billion in profits to their shareholders.
United States · United States Congress · 11 May 2023
Nonprofit Stakeholders Engaging and Advancing Together Act of 2023 This bill addresses interactions between the federal government and nonprofit organizations. Specifically, the bill establishes in the Executive Office of the President an Office on Nonprofit Sector Partnership, in the executive branch an Interagency Council on Nonprofit Sector Partnership, and an Advisory Board on the Nonprofit Sector. The Department of the Treasury must engage in activities including analyzing and publicly releasing the impact of relevant actions on charitable giving and the nonprofit sector. The Bureau of Labor Statistics shall (1) issue a biennial report on trends in the non-stipended volunteer force, and (2) include nonprofit organizations as a distinct category of employer in certain quarterly reports. The Corporation for National and Community Service must engage in specified activities, including making recommendations to Congress on updating Service Year Fellowships to broaden access to national service to underserved and marginalized communities. The Bureau of Economic Analysis must create a Satellite Account on Nonprofit and Related Institutions and Volunteer Work within its national accounts program. The Office of Management and Budget shall engage in specified activities, including soliciting information from relevant federal agencies that collect existing data on the nonprofit sector. The Government Accountability Office must report on standards for nonpartisan civic engagement applicable to tax-exempt entities.
United States · United States Congress · 11 May 2023
Tribal Police Department Parity Act This bill treats tribal law enforcement agencies in the same manner as federal, state, and local law enforcement agencies for purposes of accessing firearms. The National Firearms Act (NFA) generally imposes a tax on the transfer of an NFA firearm; however, specified governmental entities (e.g., federal, state, and local law enforcement agencies) are exempt from this transfer tax. This bill extends this exemption to Indian tribes (and consequently, to tribal law enforcement agencies). The Gun Control Act (GCA) generally prohibits the interstate shipment of firearms to unlicensed persons, but exempts specified governmental entities from this prohibition. This bill makes Indian tribes (and consequently, tribal law enforcement agencies) eligible to receive firearms interstate. The GCA also prohibits the transfer or possession of machine guns manufactured after 1986, but exempts specified governmental entities from this prohibition. This bill makes Indian tribes (and consequently, tribal law enforcement agencies) eligible to transfer or possess these machine guns.
United States · United States Congress · 11 May 2023
Reservist Pay Equity Act of 202 3 This bill increases the rate of the differential wage payment tax credit from 20% to 50% and requires that the maximum dollar amount of such credit be adjusted for inflation after 2023. The credit is allowed to employers for their employees who are active duty members of the uniformed services.
United States · United States Congress · 11 May 2023
Retaining Educators Takes Added Investment Now Act or the RETAIN Act This bill allows a refundable income tax credit for early childhood educators and program directors, school leaders, and mental health services providers in early childhod educational settings that rewards retention based upon the time such educators spend serving students. The bill directs the Secretary of Labor, in coordination with other department heads, to develop and publish, with annual updates, a data series that captures the average base salary of teachers in elementary and secondary schools and of early childhood educators.
United States · United States Congress · 11 May 2023
Respect, Advancement, and Increasing Support for Educators Act of 2023 or the RAISE Act of 2023 This bill allows eligible educators (i.e., any elementary or secondary teacher and any early childhood educator) a refundable tax credit of $1,000 plus an additional amount (based upon a specified student poverty ratio) for eligible educators employed at a qualifying school (i.e., a public elementary or secondary school that is eligible for certain federal assistance or is funded by the Bureau of Indian Education), or an early childhood education program for children receiving certain federal assistance. The bill also increases the amount of the tax deduction for the expenses of elementary and secondary school teachers and expands such credit to include early childhood educators. The bill provides additional funding to local educational agencies that maintain or increase the salaries of their teachers.
United States · United States Congress · 11 May 2023
Veteran Entrepreneurs Act of 2023 This bill allows a business-related tax credit of 25% of up to $400,000 of the franchise fees paid or incurred by an eligible veteran for the purchase of a franchise. The bill reduces the amount of such credit if the veteran does not own 100% of the stock or capital or profits interest of the franchisee. An eligible veteran is a person who served in the active military, naval, or air service; was discharged or released under conditions other than dishonorable; and who pays or incurs a franchise fee in connection with a franchise agreement with a franchisor. The veteran may elect to transfer the credit to an eligible franchisor in exchange for a discount in the franchise fee commensurate with the value of the credit. The Small Business Administration and the Department of Veterans Affairs must provide information about the tax credit allowed by this bill to veterans service organizations and veteran advocacy groups.
United States · United States Congress · 11 May 2023
Permanent Tax Cuts for American Families Act of 2023 This bill permanently increases the standard tax deduction for nonitemizing taxpayers. It also requires an inflation adjustment to the increased deduction amounts.
United States · United States Congress · 11 May 2023
Affordable Housing Credit Improvement Act of 2023 This bill revises provisions of the low-income housing tax credit and renames it as the affordable housing tax credit . The bill increases the per capita dollar amount of the credit and its minimum ceiling amount beginning in 2023 and extends the inflation adjustment for such amounts. The bill modifies tenant income eligibility requirements and the average income formula for determining such income. It also revises rules for student occupancy of rental units and tenant voucher payments, and prohibits any refusal to rent to victims of domestic abuse. The bill further modifies the credit to increase state allocations of the credit; repeal the qualified census tract population cap; prohibit consideration of local approval and local government contribution requirements for housing projects; increase the credit for certain projects designated to serve extremely low-income households; increase the credit for certain bond-financed projects designated by state agencies; eliminate the basis reduction for properties that receive certain energy-related tax benefits; and increase the population cap for difficult development areas (i.e., areas with high construction, land, and utility costs relative to area median gross income). The bill also includes Indian and rural areas as difficult development areas and modifies other requirements relating to casualty losses, tax-exempt bond financing, and foreclosures.
United States · United States Congress · 11 May 2023
Lower Fees, Better Airports Act of 2023 This bill includes fees paid by an airline passenger to an air carrier for certain goods and services (e.g., services relating to ticketing of the purchase of frequent flier miles) offered during a flight as amounts paid for taxable transportation. Under current law, there is a 7.5 % excise tax imposed on amounts paid for taxable transportation.
United States · United States Congress · 11 May 2023
Respect, Advancement, and Increasing Support for Educators Act of 2023 or the RAISE Act of 2023 This bill allows eligible educators (i.e., any elementary or secondary teacher and any early childhood educator) a refundable tax credit of $1,000 plus an additional amount (based upon a specified student poverty ratio) for eligible educators employed at a qualifying school (i.e., a public elementary or secondary school that is eligible for certain federal assistance or is funded by the Bureau of Indian Education), or an early childhood education program for children receiving certain federal assistance. The bill also increases the amount of the tax deduction for the expenses of elementary and secondary school teachers and expands such credit to include early childhood educators. The bill provides additional funding to local educational agencies that maintain or increase the salaries of their teachers.
United States · United States Congress · 11 May 2023
Affordable Housing Credit Improvement Act of 2023 This bill revises provisions of the low-income housing tax credit and renames it as the affordable housing tax credit . The bill increases the per capita dollar amount of the credit and its minimum ceiling amount beginning in 2023 and extends the inflation adjustment for such amounts. The bill modifies tenant income eligibility requirements and the average income formula for determining such income. It also revises rules for student occupancy of rental units and tenant voucher payments, and prohibits any refusal to rent to victims of domestic abuse. The bill further modifies the credit to increase state allocations of the credit; repeal the qualified census tract population cap; prohibit consideration of local approval and local government contribution requirements for housing projects; increase the credit for certain projects designated to serve extremely low-income households; increase the credit for certain bond-financed projects designated by state agencies; eliminate the basis reduction for properties that receive certain energy-related tax benefits; and increase the population cap for difficult development areas (i.e., areas with high construction, land, and utility costs relative to area median gross income). The bill also includes Indian and rural areas as difficult development areas and modifies other requirements relating to casualty losses, tax-exempt bond financing, and foreclosures.
United States · United States Congress · 11 May 2023
Aviation Workforce Development Act This bill expands the qualified tuition program (commonly referred to as 529 plans) to allow distributions to pay education-related expenses required for participation in certain aviation maintenance and commercial pilot courses.
United States · United States Congress · 11 May 2023
Book Minimum Tax Repeal Act This bill repeals the 15% alternative tax on the financial statement (i.e., book) income of certain corporations. The tax applies to companies that report over $1 billion in profits to their shareholders.
United States · United States Congress · 11 May 2023
Tribal Police Department Parity Act This bill treats tribal law enforcement agencies in the same manner as federal, state, and local law enforcement agencies for purposes of accessing firearms. The National Firearms Act (NFA) generally imposes a tax on the transfer of an NFA firearm; however, specified governmental entities (e.g., federal, state, and local law enforcement agencies) are exempt from this transfer tax. This bill extends this exemption to Indian tribes (and consequently, to tribal law enforcement agencies). The Gun Control Act (GCA) generally prohibits the interstate shipment of firearms to unlicensed persons, but exempts specified governmental entities from this prohibition. This bill makes Indian tribes (and consequently, tribal law enforcement agencies) eligible to receive firearms interstate. The GCA also prohibits the transfer or possession of machine guns manufactured after 1986, but exempts specified governmental entities from this prohibition. This bill makes Indian tribes (and consequently, tribal law enforcement agencies) eligible to transfer or possess these machine guns.
United States · United States Congress · 11 May 2023
United States · United States Senate · 10 May 2023
United States · United States House of Representatives · 10 May 2023
United States · United States House of Representatives · 10 May 2023
United States · United States Congress · 10 May 2023
Rehabilitation of Historic Schools Act of 2023 This bill allows rehabilitation expenditures for public school buildings to qualify for the rehabilitation tax credit.
United States · United States Congress · 10 May 2023
School Infrastructure Modernization Act of 2023 This bill allows rehabilitation expenditures for public school buildings to qualify for the rehabilitation tax credit.
United States · United States Congress · 9 May 2023
Travel for Care Act This bill allows a tax exemption for employer-reimbursed travel expenses for abortion-related care. These are expenses incurred by an employee or employee family members for travel, including meals and lodging, to receive an abortion or follow-up care related to such abortion. The bill also allows a medical expense tax deduction for such abortion-related travel expenses.
United States · United States Congress · 9 May 2023
Emergency Access to Insulin Act of 2023 This bill reduces the marketing exclusivity period for biological drug products from 12 to 7 years and establishes policies and programs designed to increase access to prescription insulin. Specifically, the bill requires the Department of Health and Human Services (HHS) to award grants to states to create insulin card programs, which provide uninsured or underinsured individuals with insulin at no cost for specified time periods. Payments for insulin prescriptions made through the program must count toward an underinsured individual’s health plan deductible or other out-of-pocket expenses required under the plan. Further, HHS must collect annual fees from insulin manufacturers, based on each manufacturer’s market share, equal to the total estimated expenditures under the insulin grants program. Subject to certain exceptions, the bill also establishes an excise tax on insulin manufacturers when the price of an insulin product spikes. The tax amount is a specified percentage of the revenue a manufacturer received as a result of the price spike. The tax amount increases in tiers based on the percentage of the price spike for that product.