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701 records in US in 2019
United States · United States Congress · 2 May 2019
Gold Star Family Tax Relief Act 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.
United States · United States Congress · 2 May 2019
Leveraging Opportunities for Americans Now Act of 2019 or the LOAN Act of 2019 This bill revises interest rates and repayment plans for federal student loans. Specifically, the bill directs the Department of Education (ED) to set the interest rate on federal student loans made on or after July 1, 2021, at 0% and replace the interest with a one-time financing fee. The bill permits ED to credit or refund borrowers who pay the balance of their loan earlier than required by their repayment plan with the amount of the financing fee. The bill establishes an income-dependent education assistance repayment plan as the default repayment plan for federal student loans. A borrower may select either this new plan or a 10-year fixed repayment plan. ED must calculate annual repayment amounts and provide annual statements to borrowers. The Department of the Treasury must transmit tax information to ED as necessary to determine a borrower's repayment obligations and financing fee adjustments.
United States · United States Congress · 2 May 2019
Fishing Equipment Tax Relief Act of 201 9 This bill reduces from 10% to 3% the excise tax rate that applies to the sale of portable, electronically-aerated bait containers by the manufacturer, producer, or importer.
United States · United States Congress · 2 May 2019
Clean Energy for America Act This bill modifies,extends, or terminates several existing energy-related tax incentives to provide consolidated tax deductions and credits for the production of or investment in clean electricity, the production of clean transportation fuels, and energy efficient homes and commercial buildings. The new tax incentives are technology-neutral and the amounts of the credits or deductions vary based on the levels of carbon emissions for the incentives for electricity and fuels or energy efficiency in the case of the incentives for energy efficient homes and commercial buildings. The bill also establishes tax credits for certain bonds issued by a governmental body, a public power provider, or a cooperative electric company for facilities producing clean electricity or clean transportation fuels. The bill phases out the new tax incentives when annual greenhouse gas emissions in the United States have been reduced by specified percentages. In order to provide for a transition period for the new tax incentives, the bill temporarily extends several existing energy-related tax provisions. With respect to the existing qualifying advanced energy project credit, the Department of the Treasury must establish an additional qualifying advanced energy project program to consider and award certifications for qualified investments eligible for credits.
United States · United States Congress · 2 May 2019
Preserve Charities and Houses of Worship Act This bill modifies the requirements for determining the unrelated business taxable income of tax-exempt organizations. The bill repeals provisions that (1) require organizations with more than one unrelated trade or business to compute unrelated business taxable income separately for each trade or business; and (2) increase unrelated business taxable income by the amount of expenses paid or incurred by an organization for certain fringe benefits for which a tax deduction is not allowed, including benefits relating to transportation, parking, or an on-premises athletic facility.
United States · United States Congress · 2 May 2019
Putting First Responders First Act This bill modifies the requirements for calculating taxable income to allow first responders to exclude from gross income certain service-connected disability payments received as part of a pension or annuity after reaching the age of retirement. The bill applies to law enforcement officers, employees in fire protection activities, and individuals who provide out-of-hospital emergency medical care.
United States · United States Congress · 2 May 2019
Constitutional Amendment This joint resolution proposes a constitutional amendment prohibiting the total amount of money expended by the United States during a fiscal year from exceeding total revenues received for that fiscal year, excluding revenue from the issuance of bonds, notes, or other obligations of the United States. The amendment also prohibits the total amount of money expended by the United States in any fiscal year from exceeding 20% of the gross domestic product of the United States. The restrictions do not apply during a fiscal year in which a declaration of war is in effect, or if three-fifths of each chamber of Congress votes to suspend the restrictions.
United States · United States Senate · 1 May 2019
United States · United States Senate · 1 May 2019
United States · United States Senate · 1 May 2019
United States · United States Senate · 1 May 2019
United States · United States House of Representatives · 1 May 2019
United States · United States Congress · 1 May 2019
Full Utilization of the Harbor Maintenance Trust Fund Act This bill provides a discretionary spending limit adjustment for full utilization of the Harbor Maintenance Trust Fund to ensure that funds are used to support navigation and maintain federally authorized harbors. The bill makes certain amounts in the trust fund available, without appropriation, to pay 100% of the eligible operations and maintenance costs of specified portions of the Saint Lawrence Seaway (a system of locks, canals, and channels in Canada and the United States that permits oceangoing vessels to travel from the Atlantic Ocean to the Great Lakes); and up to 100% of the eligible operations and maintenance costs assigned to commercial navigation of all U.S. harbors and inland harbors. The discretionary spending adjustment in a given fiscal year may not exceed the amount within the Harbor Maintenance Trust Fund on the last day of the fiscal year that is two years prior to such fiscal year.
United States · United States Congress · 1 May 2019
Medicare for America Act of 2019 This bill establishes several health insurance programs and otherwise modifies certain requirements relating to health care coverage, costs, and services. In particular, the bill establishes a national health insurance program to be administered by the Department of Health and Human Services (HHS). Among other requirements, the program must (1) cover all U.S. residents; (2) cover specified items and services, including hospital services, prescription drugs, dental services, and home- and community-based long-term care; and (3) be fully implemented in 2023. HHS must also offer a transitional public health option that provides certain minimum coverage through health insurance exchanges in 2021 and 2022. The bill also makes a series of other changes to health care and tax provisions. For example, the bill (1) allows federal funds to be used for abortions; (2) sunsets a specified tax reform law that, among other things, repealed the penalty for failing to maintain minimum essential health coverage; and (3) prohibits excessive prices for prescription drugs and medical devices, as determined by a newly established federal regulatory board.
United States · United States Congress · 1 May 2019
Jobs and Premium Protection Act This bill repeals the annual fee on health insurers. Under current law, the fee is suspended for 2019 and is scheduled to be reimposed in 2020.
United States · United States Congress · 1 May 2019
Savannah Hope Stillbirth Child Tax Credit Act This bill modifies the child tax credit to allow an additional $2,000 refundable tax credit for each stillborn child that the taxpayer gives birth to during the taxable year.
United States · United States Congress · 1 May 2019
No Tax Subsidies for Stadiums Act of 2019 This bill prohibits a professional stadium bond from being treated as a tax-exempt state or local bond. A "professional stadium bond" is used to finance or refinance a facility or real property used as a stadium or arena for professional sports exhibitions, games, or training.
United States · United States House of Representatives · 30 April 2019
United States · United States House of Representatives · 30 April 2019
United States · United States Senate · 30 April 2019
United States · United States Senate · 30 April 2019
United States · United States House of Representatives · 30 April 2019
United States · United States Congress · 30 April 2019
Preventing Online Sales of E-Cigarettes to Children Act This bill revises requirements regarding the sale and delivery of electronic nicotine delivery systems (e.g., e-cigarettes, e-hookah, e-cigars, and vape pens). Specifically, the bill subjects the sale and delivery of these systems to certain requirements, including tax, licensing, and labeling requirements; prohibits the sale and delivery of these systems to anyone under the legal age to purchase tobacco products; and requires the U.S. Postal Service to implement regulations to prohibit the mailing of these systems. The bill does not apply to products approved by the Food and Drug Administration for tobacco cessation or any other therapeutic purposes.
United States · United States Congress · 30 April 2019
Full Utilization of the Harbor Maintenance Trust Fund Act This bill provides a discretionary spending limit adjustment for full utilization of the Harbor Maintenance Trust Fund to ensure that funds are used to support navigation and maintain federally authorized harbors. The bill makes certain amounts in the trust fund available, without appropriation, to pay 100% of the eligible operations and maintenance costs of specified portions of the Saint Lawrence Seaway (a system of locks, canals, and channels in Canada and the United States that permits oceangoing vessels to travel from the Atlantic Ocean to the Great Lakes); and up to 100% of the eligible operations and maintenance costs assigned to commercial navigation of all U.S. harbors and inland harbors. The discretionary spending adjustment in a given fiscal year may not exceed the amount within the Harbor Maintenance Trust Fund on the last day of the fiscal year that is two years prior to such fiscal year.
United States · United States Congress · 30 April 2019
Legacy IRA Act This bill amends the Internal Revenue Code to expand the tax exclusion for distributions from individual retirement accounts (IRAs) for charitable purposes. The bill increases from $100,000 to $400,000 the annual limit on the aggregate amount of distributions for charitable purposes that may be excluded from the gross income of a taxpayer. The bill permits tax-free distributions from IRAs to a split-interest entity for four years after the enactment of this bill. A split-interest entity is exclusively funded by charitable distributions and includes: a charitable remainder annuity trust, a charitable remainder unitrust, or a charitable gift annuity. A charitable gift annuity must commence fixed payments of at least 5% no later than one year from the date of funding. A distribution to a split-interest entity may only be treated as a qualified charitable distribution if: (1) no person holds an income interest in the entity other than the individual for whose benefit the account is maintained, the spouse of such individual, or both; and (2) the income interest in the entity is nonassignable.
United States · United States Congress · 30 April 2019
Income-Based Repayment Debt Forgiveness Act This bill modifies the requirements for calculating taxable income to exclude from the gross income of an individual any income that is attributable to the discharge of a federal student loan pursuant to a federal program or law that provides for income contingent or income-based repayment of the loan.
United States · United States Congress · 30 April 2019
Exercise and Fitness for All Act This bill requires the Architectural and Transportation Barriers Compliance Board (Access Board) to develop guidelines for exercise or fitness service providers regarding the provision of accessible exercise or fitness equipment, and extends the disabled access tax credit to providers that implement such guidelines. The Access Board must subsequently promulgate regulations, consistent with the guidelines, requiring that exercise or fitness classes and instruction provided by fitness providers are accessible to people with disabilities. The regulations also must require that each provider make at least one employee available to assist people with disabilities with using the accessible exercise or fitness equipment.
United States · United States Congress · 30 April 2019
This bill prohibits a professional stadium bond from being treated as a tax-exempt state or local bond. A "professional stadium bond" is used to finance or refinance a facility or real property used as a stadium or arena for professional sports exhibitions, games, or training.
United States · United States Congress · 30 April 2019
End-of-Year Fiscal Responsibility Act This bill prohibits an executive agency from spending more in each of the last 2 months of a fiscal year than the agency's average monthly spending for the previous 10 months. The bill applies to obligations of discretionary appropriations and includes an exception for national security-related activities.
United States · United States Congress · 29 April 2019
Preventing Illegal Radio Abuse Through Enforcement Act or the PIRATE Act This bill addresses unlicensed radio broadcasting (called pirating), including by increasing to $2 million the maximum fine for a pirate radio broadcasting violation and imposing a fine of up to $100,000 per day for pirating violations subject to the $2 million limit. The Federal Communications Commission (FCC) must (1) annually submit to Congress a report summarizing implementation of this bill and associated enforcement activities for the previous fiscal year; and (2) at least once a year, assign appropriate enforcement personnel to focus specific and sustained attention on the elimination of pirate radio broadcasting within the top five radio markets. The FCC may not preempt any state or local law prohibiting pirate radio broadcasting. The FCC shall (1) revise its rules to require that, absent good cause, in any case alleging a violation, it shall proceed directly to issue a Notice of Apparent Liability without first issuing a Notice of Unlicensed Operations; and (2) publish a database of all licensed radio stations operating in the AM and FM band that includes each licensed station and all entities that have received a Notice of Unlicensed Operation, Notice of Apparent Liability, or Forfeiture Order from the FCC.
United States · United States Congress · 29 April 2019
Modern, Clean, and Safe Trucks Act of 2019 This bill repeals the 12% excise tax on the retail sale of heavy trucks and trailers.
United States · United States Congress · 29 April 2019
Access Business Credit Act of 201 9 This bill modifies the requirements for calculating taxable income to exclude from the gross income of certain banks interest received on small business loans of up to $5 million. 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, the bank must have less than $50 billion in assets at the closing of the preceding taxable year.
United States · United States Congress · 25 April 2019
Sunshine Forever Act This bill extends for ten years the 30% energy tax credit and its phaseout for solar energy property. It also extends for a ten year period the tax credit for residential energy efficient property with respect to qualified solar electric property and water heating property.
United States · United States Congress · 18 April 2019
Tax Returns Unveiled to Secure Transparency Act or the TRUST Act This bill requires any candidate for President or Vice President to report their last 10 years of federal income tax returns to the Office of Government Ethics, which the office shall publish on its public website after making the necessary redactions to prevent identity theft or physical danger.
United States · United States Congress · 15 April 2019
Spousal Membership for Veterans Organizations Act of 2019 This bill allows certain veterans organizations, for which there is no auxiliary unit or society, to take into account members who are spouses, widows, or widowers of past or present members of the Armed Forces to determine whether the organization meets the membership requirements for tax-exempt status.
United States · United States Congress · 12 April 2019
Protecting and Preserving Social Security Act This bill revises the methodology for calculating Old Age, Survivors, and Disability Insurance (OASDI) benefits and phases out the cap on compensation subject to Social Security taxation. The bill directs the Bureau of Labor Statistics to prepare and publish a Consumer Price Index for Elderly Consumers (CPI-E) to track cost-of-living changes for individuals age 62 or older. The Social Security Administration shall use the CPI-E to calculate the cost-of-living adjustment for OASDI benefits, where it currently uses the Consumer Price Index for Urban Wage Earners and Clerical Workers. The bill phases out and after 2025 eliminates the cap on compensation ($132,900 in 2019) subject to Social Security taxation. This change applies to both wage earners and the self-employed. The bill also changes the calculation for the primary insurance amount (the amount received by a beneficiary who elects to receive OASDI benefits at full retirement age) by including the additional earnings that are now taxed as a result of the cap elimination.
United States · United States Congress · 12 April 2019
Nuclear Powers America Act of 201 9 This bill allows a tax credit for investments in qualified nuclear energy property placed in service before January 1, 2026. The credit applies to any amounts paid or incurred for refueling or other specified expenditures for a nuclear power plant for which an application for license renewal was or will be submitted to the Nuclear Regulatory Commission before January 1, 2026.
United States · United States Congress · 12 April 2019
Water Conservation Rebate Tax Parity Act This bill expands the tax exclusion for energy conservation subsidies provided by public utilities to include certain subsidies for water conservation or efficiency measures and storm water management measures. The bill excludes from gross income subsidies provided (directly or indirectly) (1) by a public utility to a customer, or by a state or local government to a resident of such state or locality, for the purchase or installation of any water conservation or efficiency measure; and (2) by a storm water management provider to a customer, or by a state or local government to a resident of such state or locality, for the purchase or installation of any storm water management measure.
United States · United States Congress · 12 April 2019
Real Estate Exchange Fairness Act of 201 9 This bill requires Puerto Rico to be treated as part of the United States for the purpose of determining if an exchange of real property qualifies as a like-kind exchange for tax purposes. (Under current law, real property located in the United States and real property located outside of the United States are not property of a like kind.)
United States · United States Congress · 12 April 2019
Autofill Act of 201 9 This bill requires the Department of the Treasury to establish a program to allow taxpayers to download income tax forms that are populated with tax return information (e.g., wages, withholding, and self-employment income) previously reported to Treasury for the taxable year. By October 31, 2019, Treasury must: (1) establish standards for data download to tax preparation software, and (2) provide a demonstration server for downloading the partially populated printable document file. By February 15, 2020, and annually thereafter, Treasury must a provide a secure function on its website that allows a taxpayer to download, as both a printable document file and in a form suitable for input to automatic tax preparation software, the 1040, 1040A, and 1040EZ forms that are populated with tax return information previously reported to Treasury. The bill also establishes deadlines for reporting tax return information to Treasury and for making such information available for populating tax returns.
United States · United States Congress · 12 April 2019
Tax Filing Simplification Act of 201 9 This bill requires the Internal Revenue Service (IRS) to establish and operate the following programs free of charge online tax preparation and filing software, a program for taxpayers to download third-party provided return information relating to individual income tax returns, a program to permit individuals with simplified tax situations to elect to have the IRS prepare their returns, and a program to provide technical assistance and disclose federal income tax return information to states that provide or seek to provide state-level tax filing and preparation software. The IRS may not enter into any agreement that restricts its legal right to provide tax return preparation services, software, or tax return filing services. Individuals participating in, or accessing information from, the programs established by this bill must verify their identity to the satisfaction of the IRS. The IRS may not employ knowledge-based verification procedures to verify the identity of the individuals.
United States · United States Senate · 11 April 2019
United States · United States Senate · 11 April 2019
United States · United States Congress · 11 April 2019
This bill modifies the tax requirements for certain oil and gas companies to eliminate the taxable income limitation on the percentage depletion allowance for oil and natural gas produced from marginal properties.
United States · United States Congress · 11 April 2019
This bill modifies the requirements for calculating taxable income to make permanent the special depreciation rules for property used predominantly within an Indian reservation. (Under current law, the rules expired after 2017.)
United States · United States Congress · 11 April 2019
National Defense Authorization Act for Fiscal Year 2020 This bill authorizes FY2020 appropriations and sets forth policies for Department of Defense (DOD) programs and activities, including military personnel strengths and military construction. It does not provide budget authority, which is provided in subsequent appropriations legislation. The bill authorizes appropriations to DOD for Procurement, including aircraft, weapons and tracked combat vehicles, shipbuilding and conversion, missiles, and space procurement; Research, Development, Test, and Evaluation; Operation and Maintenance; Working Capital Funds; the Joint Urgent Operational Needs Fund; Chemical Agents and Munitions Destruction; Drug Interdiction and Counter-Drug Activities; the Defense Inspector General; the Defense Health Program; the Armed Forces Retirement Home; the Space Force; and Overseas Contingency Operations. The bill also authorizes the FY2020 personnel strengths for active duty and reserve forces and sets forth policies regarding military personnel; compensation and other personnel benefits; health care; acquisition policy and management; DOD organization and management; civilian personnel matters; matters relating to foreign nations; strategic programs, cyber, and intelligence matters; and the establishment of the Space Force within the Air Force. The bill authorizes appropriations and sets forth policies regarding military construction for the Army, Navy, Air Force, defense agencies, the North Atlantic Treaty Organization Security Investment Program, and Guard and Reserve Forces facilities. The bill authorizes appropriations for base realignment and closure activities.
United States · United States Congress · 11 April 2019
Volunteer Responder Incentive Protection Act of 201 9 This bill modifies the tax exclusion for tax benefits and qualified payments provided to volunteer firefighters and emergency medical providers by a state or local government to (1) increase the dollar limitation for qualified payments, and (2) make the tax exclusion permanent. (Under current law, the exclusion expired at the end of 2010.)
United States · United States Congress · 11 April 2019
All-Electric Homes Act of 2019 This bill establishes a tax credit for contractors that construct new all-electric homes. The credit applies to new homes that are constructed by the contractor, are acquired by a person from the contractor for use as a residence during the year, have appliances and mechanical systems that are powered solely by electricity, do not have a gas line or gas service, and meet specified energy efficiency standards. For a single-family residence, the credit is equal to $5,000. For a multi-family residence, the credit is equal to $1,750, multiplied by the total number of residential units.
United States · United States Congress · 11 April 2019
Tax Filing Simplification Act of 201 9 This bill requires the Internal Revenue Service (IRS) to establish and operate the following programs free of charge online tax preparation and filing software, a program for taxpayers to download third-party provided return information relating to individual income tax returns, and a program to permit individuals with simplified tax situations to elect to have the IRS prepare their returns. The IRS may not enter into any agreement which restricts its legal right to provide tax return preparation services, software, or tax return filing services. Individuals participating in, or accessing information from, the programs established by this bill must verify their identity to the satisfaction of the IRS. The IRS may not employ knowledge-based verification procedures to verify the identity of the individuals.
United States · United States Congress · 11 April 2019
Taxpayer Protection and Preparer Proficiency Act of 2019 This bill authorizes the Department of the Treasury to regulate tax return preparers, including by sanctioning preparers for incompetence and disreputable behavior and by establishing minimum competency standards for preparers.