Taxation

Inclusive Prosperity Act of 2019

United States · United States Congress · 22 May 2019

Inclusive Prosperity Act of 2019 This bill imposes an excise tax on the transfer of ownership in certain securities (covered transaction), including any share of stock in a corporation; any partnership or beneficial interest in a partnership or trust; any note, bond, debenture, or other evidence of indebtedness (excluding tax-exempt municipal bonds); and derivative financial instruments. The bill includes exceptions for initial issues, certain traded short-term indebtedness, and securities lending arrangements. The bill also (1) imposes a penalty on taxpayers who fail to include a covered transaction on their tax return or information statement, and (2) allows an individual taxpayer whose modified adjusted gross income does not exceed $50,000 ($75,000 for married taxpayers filing joint returns) a tax credit for the amount of tax paid on covered transactions.

REVIEW OF FISCAL YEAR 2020 BUDGET REQUEST FOR THE COAST GUARD AND MARITIME TRANSPORTATION PROGRAMS

United States · United States House of Representatives · 21 May 2019

To add Ireland to the E-3 nonimmigrant visa program.

United States · United States Congress · 21 May 2019

This bill expands the E-3 visa program to cover Irish nationals. The E-3 visa is a nonimmigrant visa currently only available to Australian nationals coming to the United States for employment in a specialty occupation. For Irish E-3 initial applications, the Department of State may approve each fiscal year no more than 10,500 minus the number of Australian initial applications approved the previous fiscal year.

HEROES Act

United States · United States Congress · 21 May 2019

Heroes Entering Roles Of Education Service Act or the HEROES Act This bill revises and expands the Troops-to-Teachers Program, which supports the transition of current and former military personnel to employment positions in education. The program places personnel in (1) elementary and secondary schools that serve more than a certain percentage of lower-income students or those who qualify for aid under the Individuals with Disabilities Education Act, and (2) Bureau of Indian Affairs-funded schools. The bill renames the program as the Troops-To-Support-Education Program and expands the positions covered to include a number of teaching support, administrative, and security personnel. Excluded from eligibility are positions performed outside the grounds of a school or for a contractor. For placement in non-teacher positions, the service member must obtain credentials required by the state in which the position is located. The bill increases the total number of stipends and bonuses provided. It also increases the limit on the amount of obligations for the program for each fiscal year. The Department of Defense may enter into partnership agreements with tax-exempt charitable organizations to assist with the placement of participants.

Superfund Enhancement Act of 2019

United States · United States Congress · 21 May 2019

Superfund Enhancement Act of 2019 This bill reinstates and increases the Hazardous Substance Superfund financing rate from 9.7 cents to 15.8 cents and allows certain small businesses to expense up to $10,000 of the costs of relocating a trade or business carried on in a location on or near a site proposed for inclusion on the national priorities list under the Comprehensive Environmental Response, Compensation, and Liability Act of 1980. The bill directs the Small Business Administration (SBA) to make disaster loans to small business concerns whose principal place of business is located on a Superfund site and authorizes the SBA to make economic injury loans to such business concerns. The bill also modifies the definition of crude oil for excise tax purposes.

Working Families Relief Act

United States · United States Congress · 21 May 2019

Working Families Relief Act This bill increases and expands tax incentives for employer-provided dependent care assistance programs. The bill increases the limit on the amount excludible from the gross income of an employee for employer-provided dependent care assistance and requires annual inflation adjustments to such increased limit after 2020. The bill also allows tax credits for (1) small employer dependent care assistance program start-up costs, and (2) employer matching contributions for dependent care assistance programs.

Homecare for Seniors Act

United States · United States Congress · 21 May 2019

Homecare for Seniors Act This bill allows tax-exempt distributions from health savings accounts (HSAs) to be used for qualified home care. Qualified home care includes a contract to provide three or more of the following services in the residence of the service recipient assistance with eating, assistance with toileting, assistance with transferring, assistance with bathing, assistance with dressing, assistance with continence, and medication adherence. The Department of Health and Human Services must carry out a campaign to increase public awareness of the in-home service expenses that are eligible for tax-free distribution from HSAs.

Rebuild America Act of 2019

United States · United States Congress · 21 May 2019

Rebuild America Act of 2019 This bill provides for an incremental increase in the excise taxes on gasoline, diesel, and kerosene fuels over a five-year period.

Safe Helicopters Now Act

United States · United States Congress · 21 May 2019

Safe Helicopters Now Act This bill allows a tax credit equal to 10% of the costs of making changes to a fuel system in an emergency medical rotorcraft to comply with certain requirements for fuel system crash resistance.

Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act

United States · United States Congress · 20 May 2019

Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act This bill modifies the work opportunity tax credit to change the credit for summer youth employees to a credit for youth employees who will be employed for not more than 20 hours per week during any period between September 16 and April 30 in which the individual is regularly attending any secondary school, increase the amount of the credit for youth employees, and expand the credit to include at-risk youth. An "at-risk youth" is any individual who is certified by the designated local agency as having attained age 16 but not age 25 on the hiring date, having not regularly attended specified schools or been employed during the six-month period preceding the hiring date, and not readily employable by reason of lacking a sufficient number of basic skills. The term also includes individuals who have been certified as having attained the age of 16 but not age 21 on the hiring date and as an eligible foster child who was in foster care during the 12-month period ending on the hiring date. The bill also extends until December 31, 2020, the designation period for certain tax-favored empowerment zones.

To amend the Internal Revenue Code of 1986 to treat certain first responder survivors benefits as earned income for purposes of the kiddie tax.

United States · United States Congress · 20 May 2019

This bill treats certain first responder survivors benefits received by children as earned income of the child for the purposes of the kiddie tax (the tax on the unearned income of children). This has the effect of exempting the benefits from such tax. The bill applies to taxable years beginning after December 31, 2017.

Making appropriations for Department of State, foreign operations, and related programs for the fiscal year ending September 30, 2020, and for other purposes.

United States · United States Congress · 20 May 2019

Department of State, Foreign Operations, and Related Programs Appropriations Act, 2020 This bill provides FY2020 appropriations for the Department of State, foreign operations, and related programs. The bill provides appropriations to the State Department for Administration of Foreign Affairs, International Organizations, and International Commissions. The bill provides appropriations for Related Agencies and Related Programs, including the U.S. Agency for Global Media, the Asia Foundation, the U.S. Institute of Peace, the Center for Middle Eastern-Western Dialogue Trust Fund, the Eisenhower Exchange Fellowship Program, the Israeli Arab Scholarship Program, the East-West Center, and the National Endowment for Democracy. The bill provides appropriations for Other Commissions, including the Commission for the Preservation of America's Heritage Abroad, the U.S. Commission on International Religious Freedom, the Commission on Security and Cooperation in Europe, the Congressional-Executive Commission on the People's Republic of China, the U.S.-China Economic and Security Review Commission, and the Western Hemisphere Drug Policy Commission. The bill provides appropriations to the U.S. Agency for International Development (USAID), the State Department and the President for International Security Assistance, the President and International Financial Institutions for Multilateral Assistance, and specified accounts for Overseas Contingency Operations/ Global War on Terrorism. The bill provides appropriations for Bilateral Economic Assistance to the President; the State Department; Independent Agencies, including the Peace Corps, the Millennium Challenge Corporation, the Inter-American Foundation, and the U.S. African Development Foundation; and the Department of the Treasury. The bill provides appropriations for Export and Investment Assistance to the Export-Import Bank of the United States, the U.S. International Development Finance Corporation, and the U.S. Trade and Development Agency. The bill sets forth requirements and restrictions for using funds provided by this and other appropriations Acts.

Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act of 2019

United States · United States Congress · 20 May 2019

Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act of 2019 This bill modifies the work opportunity tax credit to change the credit for summer youth employees to a credit for youth employees who will be employed for not more than 20 hours per week during any period between September 16 and April 30 in which the individual is regularly attending any secondary school, increase the amount of the credit for youth employees, and expand the credit to include at-risk youth. An "at-risk youth" is any individual who is certified by the designated local agency as having attained age 16 but not age 25 on the hiring date, having not regularly attended specified schools or been employed during the six-month period preceding the hiring date, and not readily employable by reason of lacking a sufficient number of basic skills. The term also includes individuals who have been certified as having attained the age of 16 but not age 21 on the hiring date and as an eligible foster child who was in foster care during the 12-month period ending on the hiring date. The bill also extends until December 31, 2020, the designation period for certain tax-favored empowerment zones.

Prohibiting Incentives for Corporations that Kickout Employees Tax (PICKET) Act

United States · United States Congress · 20 May 2019

Prohibiting Incentives for Corporations that Kickout Employees Tax (PICKET) Act This bill increases the corporate income tax rate from 21% to 35% for corporations participating in a labor lockout during the taxable year. A "labor lockout" is a dispute involving a work stoppage, wherein an employer withholds work from its employees in order to gain a concession from them. The bill also denies certain tax deductions and credits for remuneration (including wages or other benefits) paid by the taxpayer to a temporary replacement worker during a labor lockout.

Travel Trailer and Camper Tax Parity Act

United States · United States Congress · 20 May 2019

Travel Trailer and Camper Tax Parity Act This bill modifies the limit on the tax deduction for business interest to include the financing of certain trailers and campers in the definition of "floor plan financing indebtedness." (Interest on floor plan financing indebtedness is exempt from the limit.) Under current law, floor plan financing indebtedness is (1) used to finance the acquisition of motor vehicles held for sale or lease, and (2) secured by the acquired inventory. The bill specifies that, for the purpose of this definition, a motor vehicle includes any trailer or camper that is designed to (1) provide temporary living quarters for recreational, camping, or seasonal use; and (2) be towed by, or affixed to, a motor vehicle.

Frank Adelmann Manufactured Housing Community Sustainability Act

United States · United States Congress · 17 May 2019

Frank Adelmann Manufactured Housing Community Sustainability Act This bill allows a business-related tax credit equal to 75% of the gain from the sale or exchange of real property to a qualified manufactured home community cooperative or corporation if (1) the property is acquired for use as a manufactured home community, (2) the seller (or any related person) owned the property for at least two years before the sale or exchange, and (3) the property is transferred subject to a binding covenant that the property will be used as a manufactured home community for at least 50 years or the maximum term permitted under state law. A "qualified manufactured home community cooperative or corporation" is a cooperative or a nonprofit corporation established pursuant to the laws of the state in which the property is located. The bill specifies membership and governance requirements for the communities owned by the cooperative or nonprofit corporation. The bill also imposes a tax on buyers who violate the covenant to use the property for manufactured housing for at least 50 years or the maximum term permitted under state law.

LEO Fair Retirement Act of 2019

United States · United States Congress · 17 May 2019

LEO Fair Retirement Act of 2019 This bill makes a series of changes to certain retirement and premium pay calculations for federal law enforcement officers (LEOs). Specifically, the bill provides that for purposes of computing the annuity of an LEO under the Civil Service Retirement System and the Federal Employees Retirement System, any premium pay earned by such LEO in excess of limitations imposed on such pay shall be included in the LEO's average pay, contingent on the payment of a specified lump sum by the LEO to the Office of Personnel Management. The bill allows for a nonrefundable tax credit with respect to such lump-sum payments. The bill also makes postal inspectors eligible for availability pay (i.e., premium pay paid to LEOs who are criminal investigators).

Historic Tax Credit Growth and Opportunity Act of 2019

United States · United States Congress · 17 May 2019

Historic Tax Credit Growth and Opportunity Act of 2019 This bill increases the rehabilitation tax credit and modifies certain requirements for the credit. The bill increases the rate of the credit to 30% for smaller projects (rehabilitation expenditures not exceeding $3.75 million) and caps the credit for such projects at $750,000 for all taxable years. The bill also allows taxpayers to transfer all or a portion of the credits that are allowable for smaller projects. The bill expands the types of buildings eligible for rehabilitation by decreasing the rehabilitation threshold from 100% to 50% of project expenses. It also eliminates the basis adjustment requirement for the credit and modifies rules relating to the eligibility of tax-exempt use property for the credit.

Protecting Faith-Based and Nonprofit Organizations From Terrorism Act of 2019

United States · United States Congress · 16 May 2019

Protecting Faith-Based and Nonprofit Organizations From Terrorism Act of 2019 This bill establishes in the Department of Homeland Security a Nonprofit Security Grant Program, under which the Federal Emergency Management Agency (FEMA) shall make grants to eligible nonprofit organizations (tax-exempt organizations and those determined to be at risk of a terrorist attack) for target hardening and other security enhancements to protect against terrorist attacks.

HELP Farms Act

United States · United States Congress · 16 May 2019

Helping Labor Personnel on Farms Act or the HELP Farms Act This bill provides nonrenewable temporary resident status for certain nonseasonal agricultural workers. To apply for such status, a qualifying alien must be sponsored by a qualifying employer and provide certain required documentation within six months of this bill's enactment. A qualifying alien shall (1) be a U.S. resident for tax purposes for a certain period of time, (2) not qualify for a temporary agricultural worker (H-2A) visa, and (3) have been employed by the sponsoring employer for the two years preceding the date of the application. An alien shall be ineligible for temporary resident status for various safety-related reasons, such as a conviction in the United States for a particularly serious crime (e.g. murder or rape). The spouse and unmarried children under 21 years of age of an alien who receives such status shall also be eligible for such status. While an application is pending, a qualified alien shall not be considered unlawfully present in the United States or an unauthorized alien. If a qualified alien is detained or in removal proceedings during the application period, the alien shall be given a reasonable opportunity to apply for temporary resident status. The Department of Labor shall modify regulations related to H-2A visas to ensure that aliens wishing to temporarily come to the United States to perform nonseasonal agricultural labor may do so on an annual basis.

Afghan Allies Protection Act of 2019

United States · United States Congress · 16 May 2019

Afghan Allies Protection Act of 2019 This bill provides for 4,000 additional special immigrant visas to qualified nationals of Afghanistan who were employed by or on behalf of the United States since October 7, 2001. The visa allotment, in addition to any unused allocations of such special immigrant visas from FY2015 through FY2017, shall be available beginning FY2019, and unused visas shall carry over to subsequent fiscal years until exhausted. The Department of State Inspector General shall report to Congress on obstacles to protecting Afghan and Iraqi allies through special immigrant visa programs and recommendations for improving future programs.

Fair Allocation of Highway Funds Act of 2019

United States · United States Congress · 16 May 2019

Fair Allocation of Highway Funds Act of 201 9 This bill revises the methodology for apportioning federal highway funds among states for each of FY2020-FY2022. Specifically, the bill adjusts each state's apportionment based not only on certain tax payments attributable to highway users in the state, but also on other federal taxes collected in the state relative to such taxes collected in all states. The bill also caps the apportionment that each state may receive.

Tax Fairness for Tribal Youth Act of 2019

United States · United States Congress · 16 May 2019

Tax Fairness for Tribal Youth Act of 2019 This bill treats certain payments made by Indian tribal governments to children as earned income of the child for the purposes of the kiddie tax (the tax on the unearned income of children). This has the effect of exempting the payments from the tax. The bill applies to taxable years beginning after December 31, 2017.

To amend the Internal Revenue Code of 1986 to treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax.

United States · United States Congress · 16 May 2019

This bill treats certain scholarship or fellowship grants received by children as earned income of the child for the purposes of the kiddie tax (the tax on the unearned income of children). This has the effect of exempting the grants from such tax. The bill applies to taxable years beginning after December 31, 2017.

Employee Flexibility Act of 2019

United States · United States Congress · 16 May 2019

Employee Flexibility Act of 2019 This bill increases the hours of service required for an employee to be classified as a full-time employee for purposes of the employer mandate under the Patient Protection and Affordable Care Act to provide minimum essential health care coverage to full-time employees. The bill increases the hours of service threshold from an average of at least 30 hours of service a week to an average of at least 40 hours of service a week.

Legislative Branch Appropriations Act, 2020

United States · United States Congress · 16 May 2019

Legislative Branch Appropriations Act, 2020 This bill provides FY2020 appropriations for the legislative branch, including the House of Representatives and Joint Items such as the Joint Economic Committee, the Joint Committee on Taxation, the Office of the Attending Physician, and the Office of Congressional Accessibility Services. In addition, the bill provides FY2020 appropriations for the Capitol Police; the Office of Congressional Workplace Rights; the Congressional Budget Office; the Office of Technology Assessment; the Architect of the Capitol; the Library of Congress, including the Congressional Research Service and the Copyright Office; the Government Publishing Office; the Government Accountability Office; the Open World Leadership Center Trust Fund; and the John C. Stennis Center for Public Service Training and Development. (Pursuant to the longstanding practice of each chamber of Congress determining its own requirements, funds for the Senate are not included in the House bill.) The bill also sets forth permissible and prohibited uses for funds provided by this bill.

REPAIR Act

United States · United States Congress · 16 May 2019

Reinventing Economic Partnerships And Infrastructure Redevelopment Act or the REPAIR Act This bill addresses the financing of infrastructure projects through the establishment of the Infrastructure Financing Authority (IFA) and increases the national limitation on the amount of tax-exempt highway or surface freight transfer facility bonds. Specifically, the bill directs the IFA to provide direct loans and loan guarantees to facilitate certain infrastructure projects that are economically viable, in the public interest, and of regional or national significance, including the construction, consolidation, alteration, or repair of airports and air traffic control systems, highway facilities, and transmission or distribution pipelines; sets forth terms and limitations on direct loans and loan guarantees; establishes a funding mechanism to make the IFA a self-sustaining entity, including through fees and risk premiums on loans and loan guarantees; and increases from $15 billion to $16 billion the national limitation on the amount of tax-exempt highway or surface freight transfer facility bonds.

RTP Funding Transparency Act

United States · United States Congress · 16 May 2019

RTP Funding Transparency Act This bill requires the Department of Transportation to carry out an assessment of the best available estimate of the total amount of nonhighway recreational fuel taxes received by the Department of the Treasury and transferred to the Highway Trust Fund for the period covered by the assessment.

Student Protection and Success Act

United States · United States Congress · 16 May 2019

Student Protection and Success Act This bill establishes certain consequences for institutions of higher education (IHEs) that have low student loan repayment rates or high student loan balances among their students. The bill makes an IHE ineligible for federal student financial aid programs for two fiscal years if a certain percentage of its students are not able to start repaying the principal of their loans by specified deadlines. The Department of Education must award grants to IHEs that have a strong record of supporting low- and moderate-income students. The bill funds the grants by requiring IHEs with certain nonrepayment loan balances to make risk-sharing payments. Grants may be used to increase college access and success for the students using investments and practices such as awarding additional need-based financial aid, enhancing academic and student support services, and establishing or expanding accelerated learning opportunities. The bill also revises the types of student service expenditures and resources information collected by the National Center for Education Statistics.

Employee Flexibility Act

United States · United States Congress · 16 May 2019

Employee Flexibility Act This bill increases the hours of service required for an employee to be classified as a full-time employee for purposes of the employer mandate under the Patient Protection and Affordable Care Act to provide minimum essential health care coverage to full-time employees. The bill increases the hours of service threshold from an average of at least 30 hours of service a week to an average of at least 40 hours of service a week.

DEPARTMENT OF THE INTERIOR, ENVIRONMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2020

United States · United States Senate · 15 May 2019

THE PRESIDENT'S FISCAL YEAR 2020 BUDGET REQUEST FOR INDIAN PROGRAMS AND LEGISLATIVE HEARING ON S. 1211, THE AUTOS ACT

United States · United States Senate · 15 May 2019

FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS FOR FISCAL YEAR 2020

United States · United States Senate · 15 May 2019

U.S. DEPARTMENT OF THE INTERIOR BUDGET AND POLICY PRIORITIES FOR FISCAL YEAR 2020

United States · United States House of Representatives · 15 May 2019

Primary Care Patient Protection Act of 2019

United States · United States Congress · 15 May 2019

Primary Care Patient Protection Act of 201 9 This bill modifies the requirements for the high deductible health plans that are required for tax-preferred health savings accounts. The bill requires the plans to offer coverage with no deductible for primary care services provided during the first two visits during a year to an individual's designated primary care provider. The primary care provider must be a general practitioner, family physician, general internist, obstetrician, gynecologist, pediatrician, geriatric physician, or advanced practice registered nurse acting in accordance with state laws.

Investing in Our Communities Act

United States · United States Congress · 15 May 2019

Investing in Our Communities Act This bill amends the Internal Revenue Code, with respect to the requirements for tax-exempt bonds, to reinstate the exclusion from gross income for interest on certain bonds issued to advance refund another bond. The exclusion was repealed for bonds issued after 2017. (A refunding bond is a bond used to pay principal, interest, or the redemption price on a prior bond issue. An advance refunding bond is issued more than 90 days before the redemption of the refunded bond.)

To nullify certain memorandum of the Office of Chief Counsel of the Internal Revenue Service regarding the application of the excise tax on heavy trucks and trailers to certain chassis renovations.

United States · United States Congress · 15 May 2019

This bill nullifies a specified memorandum of the Office of the Chief Counsel of the Internal Revenue Service regarding the application of the excise tax on heavy trucks and trailers to several scenarios that involve chassis renovations.

Veterinary Medicine Loan Repayment Program Enhancement Act

United States · United States Congress · 15 May 2019

Veterinary Medicine Loan Repayment Program Enhancement Act This bill modifies the requirements for calculating taxable income to exclude from gross income payments under the federal veterinary medicine loan repayment program or any state loan repayment or forgiveness program that is intended to provide for increased access to veterinary services in such state.

Abortion Is Not Health Care Act of 2019

United States · United States Congress · 15 May 2019

Abortion Is Not Health Care Act of 2019 This bill prohibits expenses for an abortion from being taken into account for the purpose of the tax deduction for medical expenses.

Charities Helping Americans Regularly Throughout the Year Act of 2019

United States · United States Congress · 15 May 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.

Afghan Allies Protection Act of 2019

United States · United States Congress · 15 May 2019

Afghan Allies Protection Act of 2019 This bill provides for 4,000 additional special immigrant visas to qualified nationals of Afghanistan who were employed by or on behalf of the United States since October 7, 2001. The visa allotment, in addition to any unused allocations of such special immigrant visas from FY2015 through FY2017, shall be available beginning FY2019, and unused visas shall carry over to subsequent fiscal years until exhausted. The Department of State Inspector General shall report to Congress on obstacles to protecting Afghan and Iraqi allies through special immigrant visa programs and recommendations for improving future programs.

National Multimodal and Sustainable Freight Infrastructure Act

United States · United States Congress · 14 May 2019

National Multimodal and Sustainable Freight Infrastructure Act This bill directs the Department of Transportation to improve the efficiency and reliability of freight movement in the United States by establishing (1) a Multimodal Freight Formula Program to distribute funds to each state based on the amount of existing infrastructure within the state; and (2) a National Freight Competitive Grant Program to provide grants to certain entities, including local governments and metropolitan planning organizations. National and state freight plans must include strategies and goals to decrease greenhouse gas emissions, local air pollution, water runoff, and wildlife habitat loss. The bill imposes a 1% excise tax upon the ground transportation cost of property and requires the deposit of such tax revenues into a Freight Trust Fund to finance the Multimodal Freight Formula Program and the National Freight Competitive Grant Program.

Intelligence Budget Transparency Act of 2019

United States · United States Congress · 14 May 2019

Intelligence Budget Transparency Act of 2019 This bill requires the President's annual budget to include the total amount proposed for intelligence or intelligence related activities of each element of the government engaged in these activities in the fiscal year for which the budget is submitted. The budget must also include the estimated appropriation required for these activities for each of the next four fiscal years.

Credit for Caring Act of 2019

United States · United States Congress · 14 May 2019

Credit for Caring Act of 201 9 This bill allows an eligible caregiver a tax credit of up to $3,000 for 30% of the cost of long-term care expenses that exceed $2,000 in a taxable year. The bill defines "eligible caregiver" as an individual who has earned income for the taxable year in excess of $7,500 and pays or incurs expenses for providing care to a spouse or other dependent relative with long-term care needs.

P3 Act

United States · United States Congress · 14 May 2019

Preventing Pollution through Partnerships Act or the P3 Act This bill allows state and local governments to issue green infrastructure bonds as tax-exempt private activity bonds. The bonds are not subject to the state volume caps that apply to certain tax-exempt private activity bonds. A green infrastructure bond must be issued as part of an issuance that requires 95% or more of the net proceeds to be used to develop, carry out, or certify approved green infrastructure projects. The approved projects are to construct, rehabilitate, maintain, or repair green infrastructure that has been certified by the state in which the project is located as effectively addressing nonpoint source pollution. "Green infrastructure" is infrastructure that preserves, enhances, or mimics natural infiltration, evapotranspiration, or capture of storm water.

Protecting Gold Star Children Act of 2019

United States · United States Congress · 14 May 2019

Protecting Gold Star Children Act of 2019 This bill treats certain military survivor benefits that are received by children as earned income of the child for the purposes of the kiddie tax (the tax on the unearned income of children). This has the effect of exempting the benefits from such tax.

AMISH Act

United States · United States Congress · 14 May 2019

Act to exempt religious Members and Individuals from Social Security and Healthcare taxes Act or the AMISH Act This bill allows an employee, based on a conscientious, faith based objection, to apply for a credit or refund of deductions from that employee's wages for Social Security and Medicare taxes, provided that the employee waives all related federal benefits thereto.

Renewable Energy Transferability Act

United States · United States Congress · 14 May 2019

Renewable Energy Transferability Act This bill allows tax credits for renewable energy to be transferred to project partners. The bill applies to the tax credits for (1) renewable electricity production, and (2) investments in renewable energy property.

Credit for Caring Act of 2019

United States · United States Congress · 14 May 2019

Credit for Caring Act of 201 9 This bill allows an eligible caregiver a tax credit of up to $3,000 for 30% of the cost of long-term care expenses that exceed $2,000 in a taxable year. The bill defines "eligible caregiver" as an individual who has earned income for the taxable year in excess of $7,500 and pays or incurs expenses for providing care to a spouse or other dependent relative with long-term care needs.

A joint resolution proposing amendments to the Constitution of the United States relative to the line item veto, a limitation on the number of terms that a Member of Congress may serve, and requiring a vote of two-thirds of the membership of both Houses of Congress on any legislation raising or imposing new taxes or fees.

United States · United States Congress · 14 May 2019

This joint resolution proposes constitutional amendments that (1) authorize the President to reduce or disapprove any appropriation in a bill or joint resolution using a line-item veto, (2) prohibit Members of Congress from serving more than six terms in the House of Representatives or two terms in the Senate, and (3) require a two-thirds vote of each chamber of Congress for legislation that imposes or raises any tax or fee.