Taxation

Clean Water Allotment Modernization Act of 2023

United States · United States Congress · 9 May 2023

Clean Water Allotment Modernization Act of 2023 This bill revises the formula the Environmental Protection Agency (EPA) uses to determine how to distribute funds from the Clean Water State Revolving Fund (SRF) program. Under the program, the EPA allocates funding to states for water quality infrastructure projects, such as wastewater systems and stormwater management projects. In FY2024-FY2028, the EPA must provide an initial allotment to each state that is equal to the amount the state received in FY2023. The EPA must also provide an additional allotment to each state that is based on its share of the U.S. population. In FY2029 and each subsequent fiscal year, the EPA must use an updated allotment formula, which is based on the needs of states as identified in the most recently available clean watersheds needs survey. Beginning in FY2024, the formula must also provide allotments for Indian tribes and territories. In addition, the formula must provide an allotment for EPA's oversight of SRF projects to ensure they use American iron and steel.

ACRE Act of 2023

United States · United States Congress · 9 May 2023

Access to Credit for our Rural Economy Act of 2023 or the ACRE Act of 2023 This bill excludes from the gross income of certain financial lending institutions, for income tax purposes, interest received on loans secured by rural or agricultural real estate.

To amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes.

United States · United States Congress · 9 May 2023

This bill repeals the limitation on the cover over (payment) of distilled spirits excise taxes to the treasuries of Puerto Rico and the U.S. Virgin Islands. It also requires the transfer of a portion of the tax revenues to the Puerto Rico Conservation Trust Fund.

Emergency Access to Insulin Act of 2023

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.

Presidential Conflicts of Interest Act of 2023

United States · United States Congress · 9 May 2023

Presidential Conflicts of Interest Act of 2023 This bill addresses financial conflicts of interest of the President and Vice President and related ethics matters. Specifically, the President and Vice President, not later than 30 days after assuming office, must submit to Congress and the Office of Government Ethics (OGE) a disclosure of financial interests. Such disclosure must include the tax returns filed by or on behalf of the President and Vice President for the three most recent taxable years and each taxable year for which an audit is pending on the date the report is filed. The President, the Vice President, the spouse of either, and any minor child of either shall divest of any financial interest posing a potential conflict of interest. The OGE must submit to Congress, the President, and the Vice President an annual report regarding the financial interests of the President, the Vice President, the spouse of either, and any minor child of either. The Department of Justice, the attorney general's office of any state, or any person aggrieved by a violation of divestiture requirements may seek declaratory or injunctive relief if the OGE is unable to issue a report indicating whether the President or Vice President is in substantial compliance or if there is probable cause to believe that either has not complied. The bill sets forth provisions regarding (1) recusal of presidential appointees when the President is a party to a matter, (2) contracts by the President or Vice President, and (3) disclosure of tax returns of Presidents and candidates for President.

A bill to amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes.

United States · United States Congress · 9 May 2023

This bill repeals the limitation on the cover over (payment) of distilled spirits excise taxes to the treasuries of Puerto Rico and the U.S. Virgin Islands. It also requires the transfer of a portion of the tax revenues to the Puerto Rico Conservation Trust Fund.

Coast Guard Combat-Injured Tax Fairness Act

United States · United States Congress · 5 May 2023

Coast Guard Combat-Injured Tax Fairness Act This bill extends a tax benefit related to combat-related severance pay to veterans of the Coast Guard. Specifically, severance pay amounts that were withheld for tax purposes from veterans with combat-related injuries must be restored to veterans of the Coast Guard.

Veterans Jobs Opportunity Act

United States · United States Congress · 5 May 2023

Veterans Jobs Opportunity Act This bill allows a new business-related tax credit for the start-up expenses of a veteran-owned small business in an underserved community. The allowable amount of such credit is 15% of start-up expenditures that do not exceed $50,000. To be eligible for the credit, the small business must (1) be owned and controlled by one or more veterans or their spouses, and (2) have its principal place of business in an underserved community. An underserved community is any area located within (1) a HUBZone (as defined by the Small Business Act), (2) an empowerment zone or an enterprise community, (3) an area of low income or moderate income (as recognized by the Federal Financial Institutions Examination Council), or (4) a county with persistent poverty (as classified by the Economic Research Service of the Department of Agriculture).

SALT Fairness and Deficit Reduction Act

United States · United States Congress · 5 May 2023

SALT Fairness and Deficit Reduction Act This bill increases the limitation on the tax deduction for state and local taxes to $60,000 (the limit is currently $10,000 for individual taxpayers). The bill also requires an annual inflation adjustment to the increased amount beginning after 2023, and extends through 2032 the period during which the limitation is in effect.

Helping Our Heroes Act

United States · United States Congress · 5 May 2023

Helping Our Heroes Act This bill allows a charitable tax deduction for the service of bona fide volunteer firefighters and emergency medical and rescue personnel. The amount of the deduction is $20 for each hour of service provided by such personnel, limited to 300 hours with respect to any individual in a taxable year. The deduction is available to taxpayers who do not otherwise itemize their deductions.

To amend the Internal Revenue Code of 1986 to remove private or commercial golf courses and country clubs from the list of uses for which certain proceeds cannot be used.

United States · United States Congress · 5 May 2023

This bill eliminates restrictions on use of certain tax-exempt bond proceeds for private or commercial golf courses and country clubs.

To amend the Internal Revenue Code of 1986 to provide special rules for purposes of determining if financial guaranty insurance companies are qualifying insurance corporations under the passive foreign investment company rules.

United States · United States Congress · 5 May 2023

This bill sets forth special tax rules for determining whether financial guaranty insurance companies are qualifying insurance corporations under the passive foreign investment company rules.

To amend the Internal Revenue Code of 1986 to increase the information reporting threshold for slot winnings.

United States · United States Congress · 5 May 2023

This bill provides that no tax information return for winnings from one slot machine play shall be required unless the winnings are at least $5,000 (without reduction for the amount wagered). This threshold amount is adjusted for inflation for calendar years beginning after 2024.

DEPARTMENTS OF LABOR, HEALTH AND HUMAN SERVICES, AND EDUCATION, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2024

United States · United States Senate · 4 May 2023

Taiwan Tax Agreement Act of 2023

United States · United States Congress · 4 May 2023

Taiwan Tax Agreement Act of 2023 This bill authorizes the United States to enter into a tax agreement with Taiwan. Specifically, the President may, through the American Institute in Taiwan (AIT), negotiate and enter into a tax agreement with the Taipei Economic and Cultural Representative Office (TECRO). (The U.S.-Taiwan relationship is unofficial; TECRO is Taiwan's principal representative office in the United States, while the AIT, a private corporation, performs many of the same functions as U.S. embassies elsewhere.) The agreement must address issues including (1) the taxation of tax residents of Taiwan, the United States, or both; (2) relief from double taxation; and (3) protection against tax evasion or avoidance. The agreement must conform with the 2016 U.S. Model Income Tax Convention and other customary U.S. bilateral income tax convention terms. The bill requires the President to notify Congress 15 days before negotiations begin and provide periodic reports. The Department of the Treasury must brief Congress upon request and provide timely updates during the course of negotiations. The negotiated agreement may only take legal effect upon submission of the agreement to Congress and the approval of a concurrent resolution in a form prescribed by the bill. The agreement, once in force, must be afforded the same treatment as a treaty under U.S. law.

Access Technology Affordability Act of 2023

United States · United States Congress · 4 May 2023

Access Technology Affordability Act of 202 3 This bill allows a refundable tax credit equal to the amounts paid for qualified access technology for use by a blind individual who is the taxpayer, the taxpayer's spouse, or a dependent of the taxpayer. Qualified access technology is hardware, software, or other information technology with the primary function of converting or adapting information that is visually represented into forms or formats usable by blind individuals. The credit is limited to (1) costs that are not compensated by insurance or otherwise, and (2) an aggregate amount of $2,000 per blind individual in any period of three consecutive taxable years. The credit must be adjusted for inflation after 2024 and terminates after 2028.

LOCAL Infrastructure Act

United States · United States Congress · 4 May 2023

Lifting Our Communities through Advance Liquidity for Infrastructure Act or the LOCAL Infrastructure Act This bill reinstates tax provisions relating to advance refunding bonds. An advance refunding bond is a tax-exempt bond issued by a state or municipality to refinance or consolidate existing bond obligations.

Athlete Opportunity and Taxpayer Integrity Act

United States · United States Congress · 4 May 2023

Athlete Opportunity and Taxpayer Integrity Act This bill denies a tax deduction for contributions (except contributions made directly to certain institutions of higher education) used to compensate one or more secondary or post-secondary school athletes for the use of their names, images, or likenesses by reason of their status as athletes.

Dairy Nutrition Incentive Program Act of 2023

United States · United States Congress · 4 May 2023

Dairy Nutrition Incentive Program Act of 2023 This bill directs the Department of Agriculture (USDA) to establish a dairy nutrition incentive program to develop and test methods to increase the purchase and consumption of dairy under the Supplemental Nutrition Assistance Program (SNAP). Specifically, the program must provide an incentive to SNAP benefit recipients for the purchase of naturally nutrient-rich dairy, which the bill defines to include fluid milk, yogurt, and cheese made from cow's milk. To carry out the program, USDA must enter into cooperative agreements with, or provide competitive grants to, state or local governments and nonprofit organizations for projects. The bill provides funding for the program for each fiscal year. USDA must provide for an independent evaluation of each project that measures, to the maximum extent practicable, the effect of incentives on purchases of naturally nutrient-rich dairy by SNAP recipients. Projects currently carried out by the USDA Healthy Fluid Milk Incentives (HFMI) program must be transitioned to the new dairy nutrition incentive program; the bill repeals the HFMI program one year after USDA certifies that the transition is complete.

Rural Jobs Act

United States · United States Congress · 4 May 2023

Rural Jobs Act This bill allocates an additional $500 million in 2023 and another $500 million in 2024 for new markets tax credit investments in the Rural Jobs Zone (an area comprised of low-income communities with populations not greater than 50,000 that are not adjacent to an urbanized area). The bill also requires that at least 25% of such investments be made in areas that are persistent poverty counties, high migration rural counties, or both.

Nurse Corps Tax Parity Act of 2023

United States · United States Congress · 4 May 2023

Nurse Corps Tax Parity Act of 2023 This bill excludes from taxpayer gross income, for income tax purposes, amounts attributable to Nurse Corps scholarships and loan repayment programs.

ENERGY AND WATER DEVELOPMENT APPROPRIATIONS FOR FISCAL YEAR 2024

United States · United States Senate · 3 May 2023

Small Community Air Service Enhancement Act

United States · United States Congress · 3 May 2023

Small Community Air Service Enhancement Act This bill reauthorizes through FY2028 and revises the Small Community Air Service Development Program, a Department of Transportation (DOT) grant program designed to help small communities address air service and airfare issues. The bill requires DOT to prioritize grants to communities that meet certain requirements, including where the assistance will be used to help restore scheduled passenger air service that has been terminated or significantly reduced. Under the current program, the air service must have been terminated. Further, DOT must solicit grant applications during a fiscal year when DOT has in excess of $5 million available to provide grants in that fiscal year.

Collegiate Housing and Infrastructure Act of 2023

United States · United States Congress · 3 May 2023

Collegiate Housing and Infrastructure Act of 2023 This bill allows tax-exempt charitable or educational organizations to make collegiate housing and infrastructure grants to certain tax-exempt social clubs (e.g., college fraternities and sororities) that apply such grants to their collegiate housing property. A collegiate housing and infrastructure grant is a grant to provide, improve, operate, or maintain collegiate housing property that may involve more than incidental social, recreational, or private purposes. The grant must be for purposes that would be permissible for a dormitory or other residential facility of the college or university with which the collegiate housing property is associated. The grant may not be used to provide physical fitness facilities.

THE PRESIDENT'S BUDGET REQUEST FOR THE U.S. DEPARTMENT OF THE INTERIOR FOR FISCAL YEAR 2024

United States · United States Senate · 2 May 2023

FISCAL YEAR 2024 BUDGET REQUEST FOR EAST ASIA AND THE PACIFIC

United States · United States Senate · 2 May 2023

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2024

United States · United States Senate · 2 May 2023

To amend the Internal Revenue Code of 1986 to allow the child tax credit with respect to stillbirths.

United States · United States Congress · 2 May 2023

This bill allows the child tax credit to be used for stillbirths. A stillbirth is delivery after the involuntary death of an unborn child who was carried in the womb for 20 weeks or more.

ABC Act of 2023

United States · United States Congress · 2 May 2023

Access Business Credit Act of 2023 or the ABC Act of 2023 This bill excludes from the gross income of certain banks, for income tax purposes, interest received on small business loans of up to $5 million. The exclusion does not apply to interest received after 2027. The bill applies to loans that are (1) secured by land situated in the United States that is used or held by the small business in connection with the active conduct of a farming business, or (2) incurred in the ordinary course of the trade or business of the small business. To be eligible for the exclusion, a bank must have less than $50 billion in assets at the close of the preceding taxable year.

[H.A.S.C. No. 118-35] HEARING ON NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2024 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS BEFORE THE COMMITTEE ON ARMED SERVICES HOUSE OF REPRESENTATIVES ONE HUNDRED EIGHTEENTH CONGRESS FIRST SESSION

United States · United States House of Representatives · 28 April 2023

ACCESS Act

United States · United States Congress · 28 April 2023

Affordable Care Coverage Expansion and Support for States Act or the ACCESS Act This bill temporarily expands the health insurance premium tax credit. It also establishes a Federal Medicaid Program for states that have not yet expanded Medicaid to certain populations. Currently, in order to qualify for the health insurance premium tax credit, an individual must, among other criteria, have an annual household income of at least 100% and up to 400% of the federal poverty level and not be eligible for minimum essential coverage, such as affordable coverage through an employer. The bill removes the income limitations, and it allows individuals with income of up to 138% of the federal poverty level and who are eligible for employer-provided health insurance or small employer health reimbursement arrangements to qualify for the tax credit. The bill's changes apply for tax years 2024-2026. The bill also establishes and provides funds for a Federal Medicaid Program beginning in 2027 to provide coverage to the Medicaid expansion population in states that have not expanded Medicaid pursuant to the Patient Protection and Affordable Care Act. (The act allows states to extend Medicaid coverage to all adults under the age of 65 with incomes of up to 138% of the federal poverty level.) The program must offer at least the same benchmark coverage as under Medicaid. The Centers for Medicare & Medicaid Services must contract with Medicaid managed care organizations or other third-party plan administrators to administer the program.

Primary Care Enhancement Act of 2023

United States · United States Congress · 28 April 2023

Primary Care Enhancement Act of 2023 This bill permits a taxpayer with a primary care service arrangement whose fixed periodic fee does not exceed $150 a month to participate in and contribute to a health savings account.

SOFA Act

United States · United States Congress · 28 April 2023

Safeguarding Our Forces Abroad Act or the SOFA Act This bill requires the Department of Defense (DOD) to reduce, at a rate of 1% each month, the number of members of the Armed Forces stationed in foreign countries where (1) at least 1,000 members of the Armed Forces were stationed in the previous fiscal year, and (2) there are not enforceable Status of Forces Agreements in place that contain specified elements. Specifically, the bill applies to countries that do not have enforceable Status of Forces Agreements in place that prohibit pretrial detention of any member of the Armed Forces who has been accused of committing a non-violent crime, guarantees an accused member of the Armed Forces immediate access to legal counsel and language translation services during the legal process, guarantees an accused member of the Armed Forces may not be compelled to be a witness against themselves, and guarantees an accused member of the Armed Forces will be protected from confessions obtained through torture, coercion, threats, violence, or any means of improper influence. The requirement to reduce force numbers may be waived if DOD certifies to Congress that it is in the national security interests of the United States to avoid a reduction in forces.

Tax-Free Pell Grant Act

United States · United States Congress · 28 April 2023

Tax-Free Pell Grant Act This bill excludes from gross income, for income tax purposes, any amount received as a federal Pell Grant. It also expands the definition of qualified tuition and related expenses under the American Opportunity and Lifetime Learning tax credit to include computer or peripheral equipment (up to a maximum of $1,000), child and dependent care expenses, and course materials.

CART Act of 2023

United States · United States Congress · 28 April 2023

Catastrophic Risk Transfer Act of 2023 or the CART Act of 2023 This bill establishes a system for the taxation of catastrophic risk transfer companies and their security holders to ensure sufficient capital to cover catastrophic insurance losses. The bill defines catastrophic risk as a risk of loss that has a low likelihood of occurring but that would be large in amount. The bill defines catastrophic risk transfer company as any domestic corporation created and regulated under state law with the purpose of entering into one or more insurance or reinsurance agreements covering catastrophic risk.

Volunteer Driver Tax Appreciation Act of 2023

United States · United States Congress · 28 April 2023

Volunteer Driver Tax Appreciation Act of 2023 This bill increases the 14 cents per mile rate for the charitable use of an automobile to the standard business mileage rate (65.5 cents per mile in 2023) for automobiles transporting persons (other than the taxpayer) or property on behalf of a charitable organization.

Bipartisan Restoring Faith in Government Act

United States · United States Congress · 28 April 2023

Bipartisan Restoring Faith in Government Act This bill prohibits Members of Congress (and their spouses and dependents) from purchasing or selling certain investments, such as individual stocks and related financial instruments that are not diversified investment funds, U.S. Treasury securities, or other specified holdings. Members must divest prohibited investments within 90 days by selling them or placing them in a qualified blind trust. The bill also restricts communications between trustees and beneficiaries related to investments held in qualified blind trusts. Members must certify their compliance with the supervising ethics office, which must make the certificates publicly available online. Violations are subject to specified civil penalties. Additionally, losses stemming from a transaction involving a prohibited investment that violates the provisions of the bill may not be deducted from income taxes.

[H.A.S.C. No. 118-33] DEPARTMENT OF THE AIR FORCE FISCAL YEAR 2024 BUDGET REQUEST

United States · United States House of Representatives · 27 April 2023

AN OVERVIEW OF THE FISCAL YEAR 2024 PROPOSED BUDGET REQUEST FOR THE NATIONAL AERONAUTICS AND SPACE ADMINISTRATION

United States · United States House of Representatives · 27 April 2023

Health Savings Act of 2023

United States · United States Congress · 27 April 2023

Health Savings Act of 2023 This bill modifies the requirements for health savings accounts (HSAs) to rename high deductible health plans as HSA-qualified health plans; allow spouses who have both attained age 55 to make catch-up contributions to the same HSA; make Medicare Part A (hospital insurance benefits) beneficiaries eligible to participate in an HSA; allow individuals eligible for hospital care or medical services under a program of the Indian Health Service or a tribal organization to participate in an HSA; allow members of a health care sharing ministry to participate in an HSA; allow individuals who receive primary care services in exchange for a fixed periodic fee or payment, or who receive health care benefits from an on-site medical clinic of an employer, to participate in an HSA; include amounts paid for prescription and over-the-counter medicines or drugs as qualified medical expenses for which distributions from an HSA or other tax-preferred savings accounts may be used; increase the limits on HSA contributions to match the sum of the annual deductible and out-of-pocket expenses permitted under a high deductible health plan; and allow HSA distributions to be used to purchase health insurance coverage. The bill also (1) exempts HSAs from creditor claims in bankruptcy, and (2) reauthorizes Medicaid health opportunity accounts. The bill allows a medical care tax deduction for (1) exercise equipment, physical fitness programs, and membership at a fitness facility; (2) nutritional and dietary supplements; and (3) periodic fees paid to a primary care physician and amounts paid for pre-paid primary care services.

No American Tax Dollars To CCP Act

United States · United States Congress · 27 April 2023

No American Tax Dollars To CCP Act This bill expands prohibitions under the clean vehicle tax credit on battery components manufactured or assembled by a foreign entity of concern to a domestic corporation that is controlled by, operated by, or under the substantial influence of a foreign entity of concern (e.g., a state-backed Chinese company); a domestic corporation that relies on technology provided through a licensing agreement with a foreign entity of concern; a foreign corporation organized outside of China, Russia, North Korea, and Iran but that is owned more than 20% by 1 or more foreign entities of concern; or any member or partner of a joint venture or partnership in which at least one other partner or member is a foreign entity of concern. The bill also renders ineligible for the qualifying advanced energy project tax credit any project that incorporates or utilizes technology provided through a licensing agreement with the foreign entities of concern described by this bill.

Audit the Pentagon Act of 2023

United States · United States Congress · 27 April 2023

Audit the Pentagon Act of 2023 This bill requires defense spending reductions during any fiscal year after FY2022 where the Comptroller of the Department of Defense (DOD) fails to certify that a department, agency, or other element of DOD has achieved an unqualified opinion on its full financial statements. The amount of any reductions must be deposited in the Treasury and must be available for deficit reduction. The bill excludes from any reductions accounts related to military personnel, reserve personnel, National Guard personnel, and the Defense Health Program. The President may waive a reduction if the President certifies that a reduction would negatively affect (1) national security or members of the Armed Forces who are deployed in combat zones, or (2) the Defense Health Program account.

HEALTH Act

United States · United States Congress · 27 April 2023

Helping Everyone Access Long Term Healthcare Act or the HEALTH Act This bill allows a tax deduction for direct primary care physicians who provide charity care. The care must be provided without expectation of reimbursement and to an individual enrolled in Medicaid or the Children's Health Insurance Program (CHIP). A direct primary care physician is a physician who provides primary care (1) to individuals who have paid a periodic subscription fee, and (2) in exchange for a fee that is published on a publicly available website of the physician.

Cutting Paperwork for Taxpayers Act

United States · United States Congress · 27 April 2023

Cutting Paperwork for Taxpayers Act This bill excludes from the gross income of individual taxpayers and eligible small businesses, for income tax purposes, any interest allowed and paid upon a tax refund amount.

Race Horse Cost Recovery Act of 2023

United States · United States Congress · 27 April 2023

Race Horse Cost Recovery Act of 2023 This bill amends the Internal Revenue Code to modify the accelerated depreciation allowance for race horses to allow a three-year recovery period for any race horse. (Current law limits the three-year recovery period to race horses placed in service before January 1, 2022, and race horses placed in service after December 31, 2021, that are more than two years old at the time they are placed in service.)

Racehorse Tax Parity Act

United States · United States Congress · 27 April 2023

Equine Tax Fairness Act This bill modifies the tax treatment of gains and losses from the sale of depreciable property used in a trade or business to eliminate horses from the definition of livestock (thus making the 24-month holding period requirement for livestock inapplicable to horses and allowing horses to be treated as capital assets subject to the existing 1-year holding period requirement for long-term capital gains).

HELLPP Act

United States · United States Congress · 27 April 2023

Helping Ensure Life- and Limb-Saving Access to Podiatric Physicians Act or the HELLPP Act This bill adds podiatrists as covered physicians under the Medicaid program. Additionally, the bill revises certain documentation requirements related to Medicare coverage of therapeutic shoes for individuals with diabetes. Finally, the bill subjects payments made to a Medicaid provider or supplier to a continuing levy for federal taxes owed by the provider or supplier.

Increase Reliable Services Now Act

United States · United States Congress · 27 April 2023

Increase Reliable Services Now Act This bill imposes limits on Internal Revenue Service (IRS) enforcement activities and hiring. The bill prohibits the IRS from hiring any person for enforcement activities until the end of a period in which the IRS has maintained for 6 consecutive months a level of access for phone lines of not less than 90%, and an average speed of answering calls in 4 minutes or less. The bill also requires that not less than 90% of regular IRS employees perform work in person at their job sites. The bill prohibits the IRS from auditing taxpayers with taxable incomes below $400,000 at a greater rate than before the enactment of this bill. Further, the IRS may not hire additional personnel (other than for return processing activities and call center operations) until its tax return processing backlog is not in excess of 5 million cases and it issues tax refunds within 6 weeks or less after receipt of a tax return.

Recreation for All Act

United States · United States Congress · 27 April 2023

Recreation for All Act This bill addresses ways to increase recreation and youth visits to federal land. Specifically, the bill directs the Department of the Interior and the Department of Agriculture to develop and make public a national strategy to increase the number of youth recreation visits to federal land. Such strategy shall meet specified requirements, including to emphasize increased recreational opportunities on federal land for underserved youth. Further, the departments must establish pilot protocols at not fewer than 10 land management units to model recreation use patterns that may not be effectively measured by existing general and opportunistic survey and monitoring protocols; and alert the public to any closure or disruption to public campsites, trails, roads, and other public areas and access points in a timely manner, through an online alert system. The Office of Management and Budget must make public online a report that describes and itemizes the total amount of funding relating to outdoor recreation that was obligated in the preceding fiscal year in Treasury accounts for the departments.

Electronic Communication Uniformity Act

United States · United States Congress · 27 April 2023

Electronic Communication Uniformity Act This bill applies the mailbox rule to documents and payments electronically submitted to the Internal Revenue Service (IRS). Specifically, it provides that such documents and payments shall be deemed filed or made on the date on which they are sent electronically, regardless of the date on which the IRS actually receives or reviews them.