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Bill· SS. 1377 (118th)referred
United States · United States Congress · 27 April 2023
Visitable Inclusive Tax credits for Accessible Living (VITAL) Act This bill increases the low-income housing tax credit to serve the housing needs of older people and people with disabilities. Specifically, the bill increases state allocations of the credit and credit amounts for projects for assisting households with disabled individuals. The bill requires each state housing finance agency to establish and operate a Resource Center for the Low-Income Housing Tax Credit Program to support new program applicants and recipients. It also establishes a National Low-Income Housing Tax Credit Advisory Council to provide best practice recommendations to state housing finance agencies and other entities relating to affordable housing trends.
Report· HearingH.Hrg.118published
United States · United States House of Representatives · 26 April 2023
Report· HearingH.Hrg.118published
United States · United States House of Representatives · 26 April 2023
Report· HearingS.Hrg.118published
United States · United States Senate · 26 April 2023
Report· HearingH.Hrg.118published
United States · United States House of Representatives · 26 April 2023
Report· HearingS.Hrg.118-103published
United States · United States Senate · 26 April 2023
Report· HearingH.Hrg.118published
United States · United States House of Representatives · 26 April 2023
Report· HearingS.Hrg.118published
United States · United States Senate · 26 April 2023
Report· HearingS.Hrg.118-525published
United States · United States Senate · 26 April 2023
Bill· SS. 1299 (118th)open
United States · United States Congress · 26 April 2023
Fairness for Servicemembers and their Families Act of 2023 This bill requires the Department of Veterans Affairs (VA) to periodically review and report on the maximum coverage available under the Servicemembers' Group Life Insurance and Veterans' Group Life Insurance programs. Specifically, the VA must review such coverage amount every three years, taking into account the percentage increase in the average of the Consumer Price Index for All Urban Consumers (CPI-U) for the fiscal year ending during the preceding calendar year compared to the average of the CPI-U for FY2005.
Bill· HRH.R. 2914 (118th)referred
United States · United States Congress · 26 April 2023
Health Coverage Tax Credit Reauthorization Act of 2023 This bill extends through 2027 the tax credit for health insurance coverage.
Bill· HRH.R. 2911 (118th)open
United States · United States Congress · 26 April 2023
Fairness for Servicemembers and their Families Act of 2023 This bill requires the Department of Veterans Affairs (VA) to periodically review and report on the maximum coverage available under the Servicemembers' Group Life Insurance and Veterans' Group Life Insurance programs. Specifically, the VA must review such coverage amount every three years, taking into account the percentage increase in the average of the Consumer Price Index for All Urban Consumers (CPI-U) for the fiscal year ending during the preceding calendar year compared to the average of the CPI-U for FY2005.
Law· HRH.R. 2872 (118th)enacted
United States · United States Congress · 26 April 2023
This bill modifies provisions regarding the Migratory Bird Hunting and Conservation Stamp, commonly referred to as the duck stamp , including to require an individual to be carrying an electronic stamp, validated by a paper stamp, at the time of taking waterfowl. The bill requires states to issue electronic stamps at the time of purchase and to issue paper stamps after March 10 each year to each individual who purchased an electronic stamp in the preceding year. The electronic stamps are valid until the first June 30 after issuance.
Bill· SS. 1303 (118th)open
United States · United States Congress · 26 April 2023
Transparency In Charges for Key Events Ticketing Act or the TICKET Act This bill requires ticket sellers (including sellers on the secondary market) for concerts, performances, sporting events, and similar activities to clearly and prominently disclose at the beginning of the transaction, and prior to the selection of a ticket, the total ticket price for the event and an itemized list of the base ticket price and each fee (e.g., service fee, processing fee, delivery fee, facility charge fee, tax, or other charge). The total ticket price must also be disclosed in any advertisement, marketing, or price list. Currently, ticket sellers generally disclose fees at the checkout stage. Additionally, ticket sellers that are offering to sell a ticket that the seller does not have in their actual or constructive possession must clearly and prominently disclose that the ticket is not in their possession before an individual selects a ticket to purchase. The Federal Trade Commission must enforce these requirements.
Bill· HRH.R. 2916 (118th)referred
United States · United States Congress · 26 April 2023
Expanding Regional Airports Act This bill directs the Department of Transportation (DOT) to establish a grant program for general aviation and nonprimary commercial service airports to improve passenger and flight capacity. Grants may be used for (1) activities that improve passenger and flight capacity at the airport, including the expansion of passenger and property screening facilities, runway lengthening, hangar construction, and improving passenger facilities; and (2) costs incurred to comply with certain operational and security requirements. DOT must provide 3 to 10 grants per fiscal year to eligible airports (i.e., general aviation or nonprimary commercial service airports that serve a community with a population of at least 75,000).
Bill· HRH.R. 2871 (118th)referred
United States · United States Congress · 26 April 2023
Performing Artist Tax Parity Act of 2023 This bill modifies the above-the-line tax deduction for the expenses of performing artists (including commissions paid to managers or agents) to provide for a phaseout of such deduction for taxpayers whose adjusted gross income exceeds $100,000 ($200,000 for joint return filers). The $100,000 phaseout threshold is adjusted for inflation annually for taxable years beginning after 2023.
Bill· HRH.R. 2902 (118th)referred
United States · United States Congress · 26 April 2023
Restoring Fuel Market Freedom Act of 2023 This bill repeals various alternative fuels tax credits, including the tax credits for (1) alcohol used as fuel; (2) biodiesel and renewable diesel used as fuel; (3) sustainable aviation fuel; (4) clean fuel production; and (5) alcohol fuel, biodiesel, and alternative fuel mixtures. It also repeals the inclusion in gross income of alcohol and biodiesel fuels and payments for certain fuels not used for taxable purposes.
Bill· HRH.R. 2890 (118th)referred
United States · United States Congress · 26 April 2023
Stop Anticompetitive Healthcare Act of 2023 This bill provides the Federal Trade Commission with enforcement authority over certain tax-exempt, hospital or cooperative hospital service organizations.
Bill· SS. 1302 (118th)referred
United States · United States Congress · 26 April 2023
Resident Physician Shortage Reduction Act of 2023 This bill increases the number of residency positions eligible for graduate medical education payments under Medicare for qualifying hospitals, including hospitals in rural areas and health professional shortage areas. Current law provides for an increase of up to 200 positions per fiscal year beginning in FY2023, with a total increase of 1,000 positions; each hospital may receive up to 25 additional positions. Current law also provides for an additional increase of up to 200 positions for FY2026, with at least 100 of these positions for psychiatry or related specialties; each hospital may receive up to 10 additional positions. The bill provides for an additional increase of 2,000 positions per fiscal year from FY2025-FY2031; during this period, each hospital may receive up to 75 additional positions in total under the bill and current law. The bill also requires the Government Accountability Office to report on strategies to increase the diversity of the health professional workforce, including with respect to representation from rural, low-income, and minority communities.
Bill· SS. 1312 (118th)referred
United States · United States Congress · 26 April 2023
Securing our Border Act This bill addresses issues concerning border security and immigration, including by transferring funds from the Internal Revenue Service to certain border-related projects. Specifically, the bill transfers certain funds previously appropriated for tax enforcement activities (e.g., collecting owed taxes and conducting criminal investigations) to fund (1) nonintrusive inspection systems along the northern border and southwest border of the United States, and (2) the construction of a border wall system along the southwest border. The bill also authorizes the U.S. Customs and Border Protection to pay recruitment, retention, and relocation bonuses, subject to various requirements and limitations. For example, a relocation bonus may not exceed 15% of the agent's annual basic bay and must be conditioned on the agent agreeing to serve for at least three years at the new duty station. The bill also modifies the treatment of non-U.S. nationals ( aliens under federal law) arriving by land from a country next to the United States. Specifically, if such an individual is not clearly entitled to admission into the United States, the Department of Justice must (1) return the individual to that neighboring country or a safe third country while removal proceedings are pending, or (2) detain the individual while the individual's asylum application is under consideration. (Current law authorizes DOJ to return the individual to the neighboring country but does not require such action or detention.)
Bill· SS. 1301 (118th)referred
United States · United States Congress · 26 April 2023
Partner with Korea Act This bill creates an E-4 nonimmigrant visa category for up to 15,000 nationals of South Korea each fiscal year who are coming to the United States solely to perform specialty occupation services, subject to various requirements. The 15,000 limit shall only apply to principal recipients of such visas and not their accompanying spouses or children. (A specialty occupation is one that requires the theoretical and practical application of highly specialized knowledge and a bachelor's degree or higher.)
Bill· HRH.R. 2859 (118th)referred
United States · United States Congress · 25 April 2023
Holding Nonprofit Hospitals Accountable Act The bill imposes additional community benefit standards for tax-exempt hospital organizations. A hospital organization must have a board of directors drawn from the community in which it is located and must provide medical care for patients who pay their bills through public programs, including Medicare and Medicaid. The organization may not limit the number of patients served at any clinical site it owns or controls and must spend specified amounts on (1) training, education, or research designed to improve patient care; (2) improvements to facilities and equipment; and (3) free or discounted care. The Inspector General for Tax Administration of the Department of the Treasury must conduct a review of the financial assistance policies of tax-exempt hospital organizations. The Government Accountability Office must review and report on the effectiveness of the Internal Revenue Service in enforcing compliance of tax-exempt hospitals with the new community benefit standards.
Bill· HRH.R. 2856 (118th)referred
United States · United States Congress · 25 April 2023
Combatting Hospital Monopolies Act This bill provides the Federal Trade Commission with enforcement authority over certain tax-exempt, hospital or cooperative hospital service organizations.
Bill· HRH.R. 2841 (118th)referred
United States · United States Congress · 25 April 2023
Helping to Encourage Real Opportunities (HERO) for Youth Act of 2023 This bill modifies the work opportunity tax credit to (1) 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 youth employee is attending any secondary school, (2) increase the amount of the credit for youth employees, and (3) expand the credit to include disconnected youth. The bill defines disconnected youth to include any individual who (1) is certified as having attained age 16 but not age 25 on the hiring date; and (2) has self-certified as not having regularly attended any secondary, technical, or post-secondary school during the 6-month period preceding the hiring date, has not been regularly employed during such period, and is not readily employable due to a lack of basic skills. The term also includes individuals who have been certified (1) as having attained age 16 but not age 21 on the hiring date, and (2) as eligible foster children in foster care during the 12-month period ending on the hiring date.
Bill· HRH.R. 2849 (118th)referred
United States · United States Congress · 25 April 2023
Rare Earth Magnet Manufacturing Production Tax Credit Act of 2023 This bill allows a new tax credit for the domestic production of rare earth magnets. The magnets must be manufactured or produced in the ordinary course of the taxpayer's trade or business. The credit is disallowed if any component rare earth material used to produce such magnets is produced in a non-allied foreign nation. The bill defines rare earth magnet as a permanent magnet comprised of an alloy of neodymium, iron, and boron, or an alloy of samarium and cobalt, which may also include other material.
Bill· HRH.R. 2811 (118th)open
United States · United States Congress · 25 April 2023
Limit, Save, Grow Act of 2023 This bill increases the federal debt limit and decreases spending. It also repeals several energy tax credits, modifies the permitting process and other requirements for energy projects, expands work requirements for the Supplemental Nutrition Assistance Program (SNAP) and other programs, and nullifies regulations for the cancellation of federal student loan debt. Specifically, the bill suspends the debt limit through March 31, 2024, or until the debt increases by $1.5 trillion, whichever occurs first; establishes discretionary spending limits for FY2024-FY2033 that include decreases in discretionary spending; rescinds certain unobligated funds that were provided to address COVID-19 and to the Internal Revenue Service; nullifies certain executive actions and regulations for cancelling federal student loan debt and implementing an income-driven repayment plan for student loans; repeals or modifies tax credits for renewable and clean energy, energy efficient property, alternative fuels, and electric vehicles; establishes new work requirements for Medicaid and expands the work requirements for SNAP and the Temporary Assistance for Needy Families (TANF) program; and requires major federal rules (e.g., rules likely to result in an annual economic effect of at least $100 million) to be approved by Congress before they take effect. The bill also includes various provisions related to the development of energy resources such as oil, natural gas, and minerals. For example, the bill requires additional federal oil and gas leasing, reduces or eliminates certain royalties and fees, and expedites the permitting process for various energy projects.
Bill· HRH.R. 2827 (118th)referred
United States · United States Congress · 25 April 2023
Partner with Korea Act This bill creates an E-4 treaty trader visa category for up to 15,000 nationals of South Korea each fiscal year who are coming to the United States solely to perform specialty occupation services, subject to various requirements. The 15,000 limit shall only apply to principal recipients of such visas and not their accompanying spouses or children. (A specialty occupation is one that requires the theoretical and practical application of highly specialized knowledge and a bachelor's degree or higher.)
Bill· SS. 1276 (118th)referred
United States · United States Congress · 25 April 2023
Helping to Encourage Real Opportunities (HERO) for Youth Act of 2023 This bill modifies the work opportunity tax credit to (1) 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 youth employee is attending any secondary school, (2) increase the amount of the credit for youth employees, and (3) expand the credit to include disconnected youth. The bill defines disconnected youth to include any individual who (1) is certified as having attained age 16 but not age 25 on the hiring date; and (2) has self-certified as not having regularly attended any secondary, technical, or post-secondary school during the 6-month period preceding the hiring date, has not been regularly employed during such period, and is not readily employable due to a lack of basic skills. The term also includes individuals who have been certified (1) as having attained age 16 but not age 21 on the hiring date, and (2) as eligible foster children in foster care during the 12-month period ending on the hiring date.
Bill· SS. 1283 (118th)referred
United States · United States Congress · 25 April 2023
National Taxpayer Advocate Enhancement Act of 2023 This bill grants the National Taxpayer Advocate the authority to appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate.
Bill· SS. 1272 (118th)referred
United States · United States Congress · 25 April 2023
Presidential Audit and Tax Transparency Act This bill requires the Internal Revenue Service (IRS) to conduct an examination to determine the correctness of a Presidential income tax return as rapidly as practicable after it is filed. The IRS must disclose and make publicly available (on the internet) an initial report, periodic reports, and a final report on the examination of such tax returns. The final report must include the date on which the IRS examination of the return was completed, a list of audit materials, and a description of each proposed adjustment to a return and any controversy relating to its examination. This disclosure of tax return information is an exception to the general rule of confidentiality of taxpayer returns. The bill defines Presidential income tax return as any relevant income tax return of (1) a president while the president is in office, (2) the spouse of a president, (3) a corporation or partnership controlled by a president or a president's spouse, and (4) the estate of a president or a president's spouse. The bill imposes additional disclosure requirements by presidents and presidential candidates under the Ethics in Government Act of 1978.
Report· HearingS.Hrg.118-269published
United States · United States Senate · 20 April 2023
Bill· HRH.R. 2769 (118th)referred
United States · United States Congress · 20 April 2023
Stop Penalizing Working Seniors Act This bill allows Medicare-eligible individuals who are age 65 or older to contribute to health savings accounts if their entitlement to Medicare benefits is limited to hospital insurance benefits under Medicare Part A.
Bill· HRH.R. 2747 (118th)referred
United States · United States Congress · 20 April 2023
Sustainable Aviation Fuel Act This bill establishes targets and standards for reducing greenhouse gas emissions from airplane flights and provides incentives for the production and use of sustainable aviation fuel. Specifically, this bill establishes a national goal to achieve a net 35% reduction in greenhouse gas emissions from flights by 2035 and net zero emissions by 2050. The Environmental Protection Agency (EPA) must establish a low carbon fuel standard for aviation fuels. Under the standard, the EPA must set annual targets in order to reduce certain greenhouse gas emissions associated with aviation fuel by at least (1) 20% by 2030, and (2) 50% by 2050. Beginning in FY2025, the Department of Defense must make a bulk purchase of an amount of sustainable aviation fuel that is not less than 10% of the total amount of aviation fuel procured for operational purposes. Additionally, the Department of Transportation must implement a program that offers grants and cost-sharing agreements for projects to produce, transport, blend, or store sustainable aviation fuel. The projects must be located in the United States. Finally, the bill provides tax credits for the production of sustainable aviation fuel.
Bill· HRH.R. 2788 (118th)referred
United States · United States Congress · 20 April 2023
American Investment in Manufacturing Act or the AIM Act This bill makes permanent the allowance for depreciation, amortization, or depletion for purposes of determining the income limitation on the tax deduction for business interest.
Bill· HRH.R. 2770 (118th)referred
United States · United States Congress · 20 April 2023
Prevent Family Fire Act of 2023 This bill allows through 2030 a new tax credit equal to 10% of amounts received from the first retail sale of a safe firearm storage device, not to exceed $400 per device. The bill defines safe firearm storage device as a device that is designed and marketed to deny unauthorized access to, or render inoperable, a firearm or ammunition, and is secured by a combination lock, key lock, or lock based on biometric information.
Bill· HRH.R. 2767 (118th)referred
United States · United States Congress · 20 April 2023
Small Business Investment Act of 2023 This bill increases the exclusion of gain from the disposition of qualified small business stock held for five years or more. The increase also applies to convertible debt instruments (debt instruments that can be converted into stock). The bill also eliminates the requirement that qualified small business stock be issued solely by a C corporation.
Bill· HRH.R. 2755 (118th)referred
United States · United States Congress · 20 April 2023
National Taxpayer Advocate Enhancement Act of 2023 This bill grants the National Taxpayer Advocate the authority to appoint counsel in the Office of the Taxpayer Advocate to report directly to the National Taxpayer Advocate.
Bill· SS. 1243 (118th)referred
United States · United States Congress · 20 April 2023
Small Business Investment Act of 2023 This bill increases the exclusion of gain from the disposition of qualified small business stock held for five years or more. The increase also applies to convertible debt instruments (debt instruments that can be converted into stock). The bill also eliminates the requirement that qualified small business stock be issued solely by a C corporation.
Bill· SS. 1249 (118th)referred
United States · United States Congress · 20 April 2023
IRS Accountability and Taxpayer Protection Act This bill modifies procedural rules for the imposition of tax penalties by requiring, among other things, the approval of such penalties to be given in the pre-assessment process when a supervisor or higher level official has the discretion to give or withhold such approval.
Bill· SS. 1242 (118th)referred
United States · United States Congress · 20 April 2023
No EV Credits for Idle Allies Act This bill excludes critical materials for vehicle batteries that were extracted or processed in Germany or France from any determination of the eligible amount of the new clean vehicle tax credit unless the Department of State certifies that either country has, since February 24, 2022, directly provided a cumulative amount of aid to Ukraine that is not less than the direct commitment of aid provided by the United States. The State Department must annually review its certification of the amount of aid provided to Ukraine by Germany or France and require such countries to attain a certain level of defense spending for the duration of the war in Ukraine.
Bill· SS. 1226 (118th)referred
United States · United States Congress · 20 April 2023
This bill makes permanent several tax provisions for individual taxpayers that were enacted by the Tax Cuts and Jobs Act of 2017 and are scheduled to expire at the end of 2025. These provisions include a reduction of individual income tax rates, an increase in the child tax credit, limitations on the tax deduction for state and local taxes and the mortgage interest deduction, and an increase in the exemption amount for estate and gift taxes.
Bill· SS. 1232 (118th)referred
United States · United States Congress · 20 April 2023
American Investment in Manufacturing Act or the AIM Act This bill makes permanent the allowance for depreciation, amortization, or depletion for purposes of determining the income limitation on the tax deduction for business interest.
Bill· SS. 1244 (118th)referred
United States · United States Congress · 20 April 2023
Ending Duplicative Subsidies for Electric Vehicles Act This bill prohibits duplicative subsidies (i.e., loans, grants, or tax credits) for manufacturers of new clean electric vehicles.
Bill· SS. 1225 (118th)referred
United States · United States Congress · 20 April 2023
Capital Gains Inflation Relief Act of 2023 This bill allows the adjusted basis of certain assets (including any common stock in a C corporation, any digital asset, and tangible property used in a trade or business) to be indexed for inflation for the purpose of determining the gain or loss of a taxpayer (other than a corporation) who has held the asset for more than three years. The bill sets forth rules for applying the inflation adjustment to short sales; regulated investment companies; real estate investment trusts; other pass-through entities, including partnerships, S corporations, and common trust funds; dispositions between related persons; and improvements to property or contributions of capital. The Internal Revenue Service may disallow an adjustment if any person transfers cash, debt, or any other property to another person for the principal purpose of securing or increasing the adjustment allowed by this bill.
Report· HearingS.Hrg.118-559published
United States · United States Senate · 19 April 2023
Report· HearingS.Hrg.118published
United States · United States Senate · 19 April 2023
Report· HearingS.Hrg.118published
United States · United States Senate · 19 April 2023
Report· HearingS.Hrg.118published
United States · United States Senate · 19 April 2023
Report· HearingH.Hrg.118published
United States · United States House of Representatives · 19 April 2023
Report· HearingH.Hrg.118published
United States · United States House of Representatives · 19 April 2023
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