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Taxation

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651 records in US in 2016

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Records

Bill· SS. 2655 (114th)referred

Historic Tax Credit Improvement Act of 2015

United States · United States Congress · 9 March 2016

Historic Tax Credit Improvement Act of 2015 This bill amends the Internal Revenue Code, with respect to the tax credit for the rehabilitation of buildings and historic structures, to: (1) allow an increased 30% credit, up to $750,000, for projects with rehabilitation expenditures not exceeding $3.75 million, for which no credit was allowed in either of the two immediately preceding taxable years (small projects); (2) allow the transfer of tax credit amounts for small projects; (3) treat a building as substantially rehabilitated if rehabilitation expenditures exceed the greater of 50% of the adjusted basis of the building or $5,000 (currently, the greater of the adjusted basis of the building or $5,000); (4) exempt from tax the proceeds of a state historic tax; and (5) limit the application of disqualified lease rules to tax-exempt use property.

Bill· SS. 2650 (114th)open

United States Appreciation for Olympians and Paralympians Act

United States · United States Congress · 8 March 2016

United States Appreciation for Olympians and Paralympians Act This bill amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of any medal or prize money received on account of competition in the Olympic Games or Paralympic Games.

Bill· SS. 2648 (114th)referred

CREATE Act of 2016

United States · United States Congress · 8 March 2016

Comprehensive Resources for Entrepreneurs in the Arts to Transform the Economy Act of 2016 or the CREATE Act of 2016 This bill amends the Internal Revenue Code to prescribe a special rule for the deduction from a creator's gross income of the fair market value of a qualified artistic charitable contribution by the creator to a tax-exempt charitable organization of any literary, musical, artistic, or scholarly composition, or similar property, or the copyright thereon (or both). The Small Business Act is amended to require the Small Business Administration to develop loan criteria, evaluation procedures, and technical assistance programs for small business concerns owned and controlled by artists as well as small business concerns that support the creative economy. The Public Works and Economic Development Act of 1965 and the Consolidated Farm and Rural Development Act are amended to require the Departments of Commerce and of Agriculture, respectively, to support artists and the creative economy through grants and financial assistance for traditional economic development tools, including business incubators and economic development planning and technical assistance. The Immigration and Nationality Act is amended to require the Department of Homeland Security (DHS) to adjudicate O and P visa petitions (nonimmigrant visas for aliens with extraordinary ability or achievement, and artists and entertainers) within 30 days after receiving such petitions and related documents. The Federal Emergency Management Agency (FEMA) shall promulgate rules to ensure that expenses incurred, as a result of a major disaster or emergency, by a self-employed or freelance craft artist, fine artist, designer, literary artist, performing artist, or musician to repair or replace needed tools are considered eligible for disaster assistance. The Internal Revenue Code is amended to revise both income and gift tax requirements for charitable contributions of fractional gifts, the valuation of subsequent gifts, and recapture of the charitable deduction. The National and Community Service Act of 1990 is amended to authorize the recipient of a national service program grant to carry out such a program through an Artist Corps that identifies and meets unmet needs within communities through artistic activities. The Department of the Treasury shall develop guidelines for the creation and operation of qualified community development entities focusing on investment in and the development and encouragement of the creative economy in low-income communities. Commerce shall establish a demonstration program to assess the feasibility and advisability of supporting certain art community programs to promote creative and performing arts in the economic planning of local governments. The federal judicial code is amended to grant a foreign state or certain carriers immunity from federal or state court jurisdiction for any activity in the United States associated with a temporary exhibition or display of a work of art or other object of cultural significance if the work of art or object meets specified criteria. This immunity shall not apply, however, in a case involving Nazi-era claims concerning the work of art or object of cultural significance.

Bill· HRH.R. 4704 (114th)referred

Advancing CCUS Technology Act

United States · United States Congress · 3 March 2016

Advancing CCUS Technology Act This bill amends the Energy Policy Act of 2005 to direct the Department of Energy (DOE) to carry out research and develop technology to improve the conversion, use, and storage of carbon dioxide from fossil fuels. It also revises the program of research and commercial application for coal and power systems to require DOE, during each fiscal year after FY2016, to identify cost and performance goals for technologies allowing large-scale demonstration and the continued cost-competitive commercial use of coal. DOE must annually evaluate and make recommendations regarding any project it has entered into with a public or private entity to develop carbon capture, utilization, and sequestration technologies. DOE must report to Congress, within two years and every three years thereafter, regarding the project evaluations it has conducted and the progress it has made in advancing carbon capture, utilization, and sequestration technologies.

Bill· SS. 2623 (114th)referred

Protecting Americans from Drug Marketing Act

United States · United States Congress · 3 March 2016

Protecting Americans from Drug Marketing Act This bill amends the Internal Revenue Code to deny a tax deduction for the cost of direct-to-consumer advertising of prescription drugs. The bill defines "direct-to-consumer advertising" as any dissemination by or on behalf of a sponsor of a prescription drug product of a prescription drug advertisement that is primarily targeted to the general public through: (1) publication in journals, magazines, other periodicals, and newspapers; (2) broadcasting through media such as radio, television, and telephone communication systems; and (3) dissemination on the Internet (including social media).

Bill· HRH.R. 4708 (114th)referred

Credit for Caring Act of 2016

United States · United States Congress · 3 March 2016

Credit for Caring Act of 2016 This bill amends the Internal Revenue Code to allow an eligible caregiver a new tax credit for 30% of the cost of long-term care expenses that exceed $2,000, up to $3,000 in a taxable year. The bill defines "eligible caregiver" as an individual who pays or incurs expenses for providing care to a spouse or other dependent relative with long-term care needs and who has earned income for the taxable year in excess of $7,500.

Bill· HRH.R. 4707 (114th)referred

Housing Opportunities for Persons With AIDS Modernization Act of 2016

United States · United States Congress · 3 March 2016

Housing Opportunities for Persons With AIDS Modernization Act of 2016 This bill amends the AIDS Housing Opportunity Act to revise the formula and requirements for distributing funds under the Housing Opportunities for Persons With Aids (HOPWA) Program. A grantee that received an allocation in FY2016 shall continue to be eligible for such allocations in subsequent fiscal years, subject to approval by the Department of Housing and Urban Development (HUD) and the amounts available from appropriations Acts. HUD shall: redetermine a grantee's eligibility at least once every 10 years, and ensure that a grantee that received an allocation in the prior fiscal year does not receive an allocation 5% less than or 10% greater than the share of total available formula funds allocated to that grantee in the preceding fiscal year. HUD may also award such funds to an alternative grantee if the original grantee agrees in a written document meeting HUD approval. References to "cases of AIDS" and "AIDS cases" shall be replaced by "individuals living with HIV or AIDS," which means, with respect to the counting of cases in a geographic area during a period of time, the sum of: the number of living non-AIDS cases of HIV in the area, and the number of living cases of AIDS in the area.

Bill· HRH.R. 4706 (114th)referred

Interest for Others Act of 2016

United States · United States Congress · 3 March 2016

Interest for Others Act of 2016 This bill amends the Internal Revenue Code to allow individuals, trusts, or estates to exclude from gross income up to $50 of interest and money market fund dividend income that is contributed to charity using a program adopted by a financial institution or a money market fund. Details regarding the payments to charities must be reported to the Internal Revenue Service by any person that: (1) pays certain interest or dividends and has a charitable contribution program, or (2) is an aggregator that receives contributions and makes payments to charities under a program.

Bill· HRH.R. 4705 (114th)referred

Austin and Perry Safe Boating Incentive Act

United States · United States Congress · 3 March 2016

Austin and Perry Safe Boating Incentive Act This bill amends the Internal Revenue Code to allow individual taxpayers a new tax credit for 50% of the amount paid or accrued, up to $200 in a taxable year ($500 for all taxable years), for a qualified emergency position-indicating radio beacon and a qualified personal locator beacon. A "qualified emergency position-indicating radio beacon" is a device installed on an eligible boat that: (1) transmits distress signals at a frequency between 406.0 and 406.1 MHz, (2) is manufactured by a company approved to manufacture beacons by the International Cospas-Sarsat Programme, and (3) is registered with the United States National Oceanic and Atmospheric Administration. A "qualified personal locator beacon" is a similarly-defined device designed to be carried by an individual and acquired for use in boating activities. An "eligible boat" is any recreational vessel, any small passenger vessel carrying not more than 250 passengers, and any uninspected passenger vessel as those terms are defined in provisions of the U.S. Code.

Bill· HRH.R. 4699 (114th)referred

Working Parents Flexibility Act of 2016

United States · United States Congress · 3 March 2016

Working Parents Flexibility Act of 2016 This bill amends the Internal Revenue Code to establish a tax-exempt parental leave savings account for the care of a child, to which an individual taxpayer who has earned income from employment during the past 12 months may make tax deductible cash contributions of up to $6,750 in a taxable year and not more than an aggregate of  $24,000 for all taxable years. Taxpayers whose adjusted gross income exceeds $250,000 in a taxable year are ineligible for such a tax deduction. The bill excludes from gross income: (1) distributions from a parental leave savings account that are made not later than one year after the birth or adoption of a child of an account holder, and (2) contributions made by an employer to the parental leave savings account of an employee.

Bill· HRH.R. 4696 (114th)referred

HOME Act

United States · United States Congress · 3 March 2016

Helping Our Middle-Income Earners Act or the HOME Act This bill amends the Internal Revenue Code to allow individual taxpayers an income-based tax deduction, up to $5,000, for qualified homeowners association assessments paid during the taxable year. The bill defines "qualified homeowners association assessments" as regularly occurring, mandatory financial assessments: (1) that are paid by a taxpayer to a homeowners association for the taxpayer's principal residence, (2) that directly benefit such residence, and (3) that arise from the taxpayer's mandatory and automatic membership in such association. The bill requires homeowners associations to file an informational return that sets forth the name, address, and taxpayer identification number of a taxpayer from whom the association receives assessments and the amount of such assessments.

Bill· HRH.R. 4693 (114th)referred

Young Child Tax Credit Act

United States · United States Congress · 3 March 2016

Young Child Tax Credit Act This bill amends the Internal Revenue Code to allow individual taxpayers a new refundable tax credit based on the number of their qualifying children under the age of three and the taxpayer's adjusted gross income. Advance payments of credit amounts shall be made to taxpayers each month.

Bill· HRH.R. 4689 (114th)referred

Timely Payment for Veterans' Emergency Care Act

United States · United States Congress · 3 March 2016

Timely Payment for Veterans' Emergency Care Act This bill authorizes the Department of Veterans Affairs (VA) to enter into contracts with an eligible entity to serve as an administrative contractor with respect to the performance of any or all of the following functions relating to providing medical care and hospital services in non-VA facilities: determining and making the payments required to be made to a non-VA facility; providing education and outreach to individuals enrolled in the patient enrollment system; providing consultative services to institutions, agencies, and other persons to enable them to maintain necessary fiscal records; communicating to non-VA facilities any information or instructions furnished to the administrative contractor by the VA; and performing functions relating to non-VA facility education, training, and technical assistance. An administrative contractor that performs such payment-related functions shall implement a contractor-wide information security program. The VA shall use claims payment error rates or similar methodology of administrative contractors in the processing or reviewing of claims in order to give such contractors an incentive to implement effective education and outreach programs for non-VA facilities.

Bill· HJRESH.J.Res. 85 (114th)referred

Proposing an amendment to the Constitution of the United States requiring that the Federal budget be balanced.

United States · United States Congress · 3 March 2016

Constitutional Amendment This joint resolution proposes a constitutional amendment prohibiting total outlays for a fiscal year from exceeding total receipts for that fiscal year or 18% of the U.S. gross domestic product unless Congress authorizes the excess by a two-thirds vote of each chamber. The prohibition excludes outlays for repayment of debt principal and receipts derived from borrowing. The amendment requires a two-thirds vote of each chamber of Congress to levy a new tax, increase the rate of any tax, or increase the debt limit. The amendment provides any Member of Congress with standing and a cause of action to seek judicial enforcement of this amendment if authorized by a petition signed by one-third of the Members of either house of Congress. Courts are prohibited from ordering any increase in revenue to enforce this amendment.

Bill· SS. 2620 (114th)open

A bill to facilitate the addition of park administration at the Coltsville National Historical Park, and for other purposes.

United States · United States Congress · 2 March 2016

This bill amends the Carl Levin and Howard P. "Buck" McKeon National Defense Authorization Act for Fiscal Year 2015 to revise a condition for establishment of the Coltsville National Historical Park in Connecticut to require the state, the city, or the private property owner, as appropriate, to enter into a written agreement with the Department of the Interior to donate at least 10,000 square feet of space in the Colt Armory Complex (currently referred to as the East Armory).

Bill· HJRESH.J.Res. 83 (114th)referred

Proposing a balanced budget amendment to the Constitution of the United States.

United States · United States Congress · 2 March 2016

Constitutional Amendment This joint resolution proposes a constitutional amendment prohibiting total outlays for a fiscal year from exceeding total receipts for that fiscal year unless Congress authorizes the excess by a three-fifths roll call vote of each chamber. The prohibition excludes outlays for repayment of debt principal, receipts derived from borrowing, and receipts or outlays of the Social Security and Medicare trust funds. The resolution requires the President to annually submit to Congress a budget in which total outlays do not exceed total receipts. The balanced budget requirement does not apply if: a declaration of war is in effect or if the United States is engaged in military conflict which causes an imminent and serious military threat to national security, or during the fiscal year or preceding fiscal year, the U.S. economy grew by less than 0% in real gross domestic product during two or more consecutive quarters or the unemployment rate was more than 7% during two or more consecutive months. The resolution prohibits a court from enforcing the requirements by ordering cuts to Social Security or Medicare payments unless the funds available to the trust fund for a program are not sufficient to cover the outlays that would occur during the year if the fund were fully solvent.

Bill· HRH.R. 4660 (114th)referred

Jobs for Veterans Act of 2016

United States · United States Congress · 2 March 2016

Jobs for Veterans Act of 2016 This bill amends the Internal Revenue Code to allow an increased work opportunity tax credit for employers who hire veterans who have been certified as discharged or released from active duty in the U.S. Armed Forces after September 11, 2001, and who begin work for the employer after December 31, 2015, and before January 1, 2020. This increased credit is in addition to any work opportunity tax credit allowed to a veteran with a service-connected disability.

Bill· HRH.R. 4658 (114th)referred

To amend the Internal Revenue Code of 1986 to decrease the distance away from home required for a member of a reserve component of the Armed Forces to be eligible for the above-the-line deduction for travel expenses.

United States · United States Congress · 1 March 2016

This bill amends the Internal Revenue Code to reduce from 100 miles to 50 miles the distance from home requirement for the tax deduction of the travel expenses of a member of a reserve component of the Armed Forces. The bill requires the Department of Defense to report to Congress on the travel costs of members of reserve components.

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