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Bill· HRH.R. 2707 (118th)referred

MADE in America Act

United States · United States Congress · 19 April 2023

Manufacturing API, Drugs, and Excipients in America Act or the MADE in America Act This bill establishes a tax credit for certain manufacturers of pharmaceuticals or medical products. Specifically, the bill establishes a tax credit for manufacturers of pharmaceuticals, active pharmaceutical ingredients, excipients (i.e., inactive ingredients), medical diagnostic devices, or personal protective equipment, if they are located in a designated distressed zone. The tax credit is equal to 25% of the manufacturer's production expenditures; the credit increases to 30% of expenditures if a substantial portion of the manufacturer's employees reside in a distressed zone. The bill defines distressed zone as an area that has been designated as a qualified opportunity zone by the Internal Revenue Service (i.e., an economically distressed community in which certain new investments may be eligible for preferential tax treatment) and that has a poverty rate of over 30%.

Bill· HRH.R. 2702 (118th)referred

Tax Refund Protection Act

United States · United States Congress · 19 April 2023

Tax Refund Protection Act This bill authorizes the Department of the Treasury to certify or decertify (for incompetence or willful misrepresentation) the practice of tax return preparers and impose fees on such preparers. It also authorizes Treasury to require tax return preparers to provide disclosures to person receiving tax return preparation services and regarding refund anticipation payment arrangements. Treasury may impose a penalty on tax return preparers who fail to make required disclosures.

Bill· SS. 1209 (118th)referred

Tax Refund Protection Act

United States · United States Congress · 19 April 2023

Tax Refund Protection Act This bill authorizes the Department of the Treasury to certify or decertify (for incompetence or willful misrepresentation) the practice of tax return preparers and impose fees on such preparers. It also authorizes Treasury to require tax return preparers to provide disclosures to person receiving tax return preparation services and regarding refund anticipation payment arrangements. Treasury may impose a penalty on tax return preparers who fail to make required disclosures.

Bill· SS. 1195 (118th)referred

Chemical Tax Repeal Act

United States · United States Congress · 19 April 2023

Chemical Tax Repeal Act This bill repeals the excise taxes on certain taxable chemicals and imported substances.

Bill· HRH.R. 2667 (118th)referred

Fighting Trade Cheats Act of 2023

United States · United States Congress · 18 April 2023

Fighting Trade Cheats Act of 2023 This bill increases penalties for, and establishes additional enforcement mechanisms related to, fraudulent and grossly negligent violations of U.S. customs laws. Specifically, the bill increases the maximum civil penalty for a fraudulent violation to three times the domestic value of the merchandise. Further, the bill prohibits a person who commits a fraudulent violation from importing merchandise into the United States for a five-year period. Additionally, the bill increases the maximum civil penalty for a grossly negligent violation to the lesser of (1) 3 times the domestic value of the merchandise; or (2) 10 times the lawful duties, taxes, and fees. It also prohibits a person who commits a grossly negligent violation from importing merchandise into the United States for a two-year period. Further, the bill applies these importation bans to an affiliated person (e.g., a family member, partner, or employee) of the person who committed the fraudulent or grossly negligent violation. The bill also establishes a private right of action for customs fraud or grossly negligent violations. In particular, the bill allows manufacturers, producers, wholesalers, labor unions, or trade associations to bring a civil action against a violator or any person that aids or abets a violator. The bill prohibits any person (or an affiliated person) who commits a fraudulent or grossly negligent violation from participating in the U.S. Customs and Border Protection's Importer of Record program, and further requires their importer of record numbers to be revoked.

Law· HRH.R. 2670 (118th)enacted

National Defense Authorization Act for Fiscal Year 2024

United States · United States Congress · 18 April 2023

National Defense Authorization Act for Fiscal Year 2024 This bill authorizes Department of Defense activities and programs for FY2024.

Bill· HRH.R. 2689 (118th)open

Trust in Government Act of 2023

United States · United States Congress · 18 April 2023

Trust in Government Act of 2023 This bill directs the Departments of State, the Treasury, the Interior, Agriculture, Labor, Health and Human Services, Education (ED), Veterans Affairs, and Homeland Security (DHS), the Small Business Administration (SBA), and the Social Security Administration (SSA) to take specified steps to improve service delivery and public perception of agency interactions. Such steps shall include State setting up an online passport renewal process; Treasury expanding electronic tax filing and offering support via secure e-mail; ED creating a centralized loan repayment portal; DHS taking action to reduce passenger wait times at airports; the SBA streamlining online disaster assistance applications; and the SSA developing a mobile-accessible, online process for applying or receiving benefits. The Office of Management and Budget must designate a team of individuals to lead and support agencies initiatives to improve public perception of agency interactions.

Bill· HRH.R. 2673 (118th)open

American Innovation and R&D Competitiveness Act of 2023

United States · United States Congress · 18 April 2023

American Innovation and R&D Competitiveness Act of 2023 This bill eliminates the five-year amortization requirement for research and experimental expenditures, thus allowing continued expensing of such expenditures in the taxable years in which they are incurred.

Bill· HRH.R. 2693 (118th)referred

Pay Our Coast Guard Parity Act of 2023

United States · United States Congress · 18 April 2023

Pay Our Coast Guard Parity Act of 2023 This bill provides continuing appropriations to the Coast Guard for pay and benefits when there is a Coast Guard-specific funding lapse. Under the bill, a  Coast Guard-specific funding lapse occurs when (1) a bill providing appropriations for the Coast Guard for a fiscal year has not been enacted before the beginning of that fiscal year, and no joint resolution providing continuing appropriations for the Coast Guard is in effect; and (2) a bill providing appropriations for the Department of Defense (DOD) for the fiscal year has been enacted before the beginning of the fiscal year, or a joint resolution providing continuing appropriation for DOD is in effect.  If a Coast Guard-specific funding lapse occurs, the bill provides appropriations to the Coast Guard for pay and allowances for military members of the Coast Guard who perform active service or inactive-duty training; pay and benefits for certain civilian employees and contract employees; the payment of a death gratuity; payments for travel related to funerals, the dignified transfer of remains, and unit memorial services; and the temporary continuation of the basic allowance for housing for dependents of members of the Coast Guard dying on active duty. The bill generally provides the appropriations to the Coast Guard until the earlier of the enactment of specified Coast Guard appropriations legislation, the termination of the availability of appropriations for DOD, or two weeks after the beginning of the Coast Guard-specific funding lapse. 

Bill· HJRESH.J.Res. 56 (118th)referred

Proposing an amendment to the Constitution of the United States to require three-fifths majorities for bills increasing taxes.

United States · United States Congress · 18 April 2023

This joint resolution proposes a constitutional amendment to require a three-fifths majority of the whole number of each House of Congress to levy a new tax or increase taxes. The resolution also requires all votes taken by either the House of Representatives or the Senate to be determined by the yeas and nays and names of their members and shall be entered on the journal of each chamber.

Bill· HRH.R. 2675 (118th)referred

Affordable Payment Agreements for Taxpayers Act

United States · United States Congress · 18 April 2023

Affordable Payment Agreements for Taxpayers Act This bill revises provisions allowing a waiver of the fee imposed on installment agreements paid by electronic payment through a debit instrument to extend eligibility for such waiver to taxpayers whose adjusted gross income does not exceed 250% of the federal poverty level.

Bill· HJRESH.J.Res. 55 (118th)referred

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

United States · United States Congress · 18 April 2023

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 and receipts derived from borrowing. The amendment requires a three-fifths roll call vote of each chamber to increase the public debt limit. It prohibits a bill to increase revenue from becoming law unless it has been approved by a majority roll call vote of each chamber. The amendment also requires the President to submit an annual budget in which total outlays do not exceed total receipts. Congress may waive these requirements due to a declaration of war or a military conflict that causes an imminent and serious military threat to national security.

Bill· HRH.R. 2681 (118th)referred

Small Business Taxpayer Bill of Rights Act of 2023

United States · United States Congress · 18 April 2023

Small Business Taxpayer Bill of Rights Act of 2023 This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers. The bill modifies requirements regarding awarding costs and fees to small businesses for administrative and court proceedings, the amounts of damages and penalties that are allowed for violating various tax laws, dispute resolution and appeal procedures, enforcing liens against principal residences, terminating Internal Revenue Service (IRS) employees for misconduct, reviews by the Department of the Treasury Inspector General for Tax Administration, and the release of an IRS levy due to economic hardship for business taxpayers. The bill also allows a tax deduction for a portion of a taxpayer's expenses for certain audits, prohibits ex parte communications between officers in the IRS Independent Office of Appeals and other IRS employees with respect to matters pending before the officers, establishes a 10-year term for the National Taxpayer Advocate, and repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability.

Bill· HRH.R. 2686 (118th)referred

Ending Wall Street Tax Giveaway Act

United States · United States Congress · 18 April 2023

Ending Wall Street Tax Giveaway Act This bill modifies the tax treatment of carried interest, which is compensation that is typically received by a partner of a private equity or hedge fund and is based on a share of the fund's profits. (Under current law, carried interest is taxed as investment income rather than at ordinary income tax rates.) This bill includes provisions that set forth a special rule for the inclusion in gross income of partnership interests transferred in connection with the performance of services, treat as ordinary income the net capital gain with respect to an investment services partnership interest except to the extent such gain is attributable to a partner's qualified capital interest, exempt income from investment services partnership interests from treatment as qualifying income of a publicly traded partnership, exempt certain family partnerships from the application of this bill, increase the penalty for underpayments of tax resulting from failure to treat income from an investment services partnership interest as ordinary income, and include income and loss from an investment services partnership interest for purposes of determining net earnings from self-employment and applicable self-employment taxes. The bill defines investment services partnership interest as any interest in a partnership held by a person who provides services to a partnership by (1) advising the partnership about investing in, purchasing, or selling specified assets; (2) managing, acquiring, or disposing of specified assets; or (3) arranging financing with respect to acquiring specified assets.

Bill· HRH.R. 2696 (118th)referred

Motorsports Fairness and Permanency Act of 2023

United States · United States Congress · 18 April 2023

Motorsports Fairness and Permanency Act of 2023 This bill makes permanent the accelerated depreciation (seven-year recovery period) of motorsports entertainment complexes.

Bill· HRH.R. 2688 (118th)referred

Streamlining IRS Operations Act

United States · United States Congress · 18 April 2023

Streamlining IRS Operations Act This bill requires the Internal Revenue Service to require that any tax return that is prepared electronically, but is printed and filed on paper, bear a code that can convert such return to an electronic format when scanned.

Bill· HRH.R. 2684 (118th)referred

Capital Loss Inflation Fairness Act

United States · United States Congress · 18 April 2023

Capital Loss Inflation Fairness Act This bill increases the allowance for capital losses and adjusts the increased allowance amount for inflation after 2023.

Bill· HRH.R. 2676 (118th)referred

For the 99.5 Percent Act

United States · United States Congress · 18 April 2023

For the 99.5 Percent Act This bill imposes increased tax rates on decedent estates, gifts, and generation-skipping transfers. Estates with a value of over $1 billion are taxed at a 65% tax rate. The basic exclusion amount is reduced to $3.5 million. The bill increases (1) to $3 million the reduction in valuations of farmland for estate tax purposes and adjusts such increased amount for inflation, and (2) to $2 million the maximum estate tax exclusion for contributions of conservation easements. It also increases to 60% the applicable percentage for such exclusion. The bill requires (1) consistent basis reporting for property acquired by gift and transfers in trust, and (2) executors of estates and donors of gifts required to file a gift tax return to disclose to the Department of the Treasury, and to recipients of any interest in an estate or a gift, information identifying the value of each interest received. The bill sets forth estate valuation rules for certain transfers of nonbusiness assets and limits estate tax discounts for certain individuals with minority interests in a business acquired from a decedent. The bill expands rules for valuing assets in grantor retained annuity trusts to require that (1) the right to receive fixed amounts from an annuity last for a term of not less than 10 years and not more than the life expectancy of the annuitant plus 10 years, and that such fixed amounts not decrease during the first 10 years of the annuity term, and (2) the remainder interest have a value when transferred that is not less than the the greater of 25% of the fair market value of the trust property or $500,000. The bill also sets forth rules for the application of transfer taxes to a grantor trust (a trust in which the grantor retains control over the trust assets and has the right to receive income from the trust). The bill eliminates the generation-skipping transfer tax exemption for transfers to certain persons. The bill modifies the tax exclusion for annual gifts to eliminate the present interest requirement for such exclusion and to impose a new, aggregate per donor limit equal to twice the annual exclusion amount in effect for the taxable year. It also provides for a gross up of taxable gifts in specified calendar years. The bill defines executor for purposes of the Internal Revenue Code.

Bill· SS. 1174 (118th)referred

Medicare and Social Security Fair Share Act

United States · United States Congress · 18 April 2023

Medicare and Social Security Fair Share Act This bill increases funding for the Social Security and Medicare trust funds by extending the payroll tax on wages, self-employment income, and investment income to taxpayers with earnings exceeding $400,000. The bill also applies a payroll tax on the pass-through business income of taxpayers earning more than $400,000 (thus eliminating the classification of earned income as distributed business profits).

Bill· SS. 1177 (118th)referred

Small Business Taxpayer Bill of Rights Act of 2023

United States · United States Congress · 18 April 2023

Small Business Taxpayer Bill of Rights Act of 2023 This bill modifies various tax enforcement procedures and requirements that affect small businesses and other taxpayers. The bill modifies requirements regarding awarding costs and fees to small businesses for administrative and court proceedings, the amounts of damages and penalties that are allowed for violating various tax laws, dispute resolution and appeal procedures, enforcing liens against principal residences, terminating Internal Revenue Service (IRS) employees for misconduct, reviews by the Department of the Treasury Inspector General for Tax Administration, and the release of an IRS levy due to economic hardship for business taxpayers. The bill also allows a tax deduction for a portion of a taxpayer's expenses for certain audits, prohibits ex parte communications between officers in the IRS Independent Office of Appeals and other IRS employees with respect to matters pending before the officers, establishes a 10-year term for the National Taxpayer Advocate, and repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability.

Bill· SS. 1173 (118th)referred

Paying a Fair Share Act of 2023

United States · United States Congress · 18 April 2023

Paying a Fair Share Act of 2023 This bill requires an individual taxpayer whose adjusted gross income exceeds $1 million (high-income taxpayer) to pay a minimum tax rate of 30% of the excess of the taxpayer's adjusted gross income over the taxpayer's modified charitable contribution deduction for the taxable year (tentative fair share tax). The amount of the tax is the excess (if any) of the tentative fair share tax over the excess of (1) the sum of the taxpayer's regular tax liability, the alternative minimum tax (AMT) amount, and the payroll tax for the taxable year; over (2) certain tax credits. The bill provides for a phase-in of such tax and requires an inflation adjustment to the $1 million income threshold for taxable years beginning after 2023. The bill also expresses the sense of the Senate that Congress should enact tax reform that repeals unfair and unnecessary tax loopholes and expenditures, simplifies the tax system, and makes sure that the wealthiest taxpayers pay a fair share of taxes.

Bill· SS. 1188 (118th)referred

SNAP Reform and Upward Mobility Act of 2023

United States · United States Congress · 18 April 2023

SNAP Reform and Upward Mobility Act of 2023 This bill amends how U.S. poverty levels are determined and amends the Supplemental Nutrition Assistance Program (SNAP). The Bureau of the Census must (1) collect specified data regarding the receipt of federal benefits and individual income, and (2) use the data to provide an alternative poverty measure. The bill also establishes a Commission on Valuation of Federal Benefits to recommend the valuation of specific federal benefits for the purpose of estimating the Federal Poverty Level. This bill expands the applicability of the work requirements for SNAP recipients who are able-bodied adults without dependents (ABAWDs). (These individuals have further work requirements in addition to the general SNAP work-related requirements.)  Specifically, this bill applies the work requirements for ABAWDs to adults who are not over 64 years old (currently this applies to those not over 50 years old). The bill also limits the ABAWD exclusion for a parent or other member of a household with responsibility for a dependent child to those with responsibility for a child under the age of six, which means that those with a child over the age of six must fulfill the work-related requirements. Further, the bill allows married individuals with a dependent over the age of six to jointly fulfill hour-based work requirements. Each state participating in SNAP must contribute specified matching funds for Department of Agriculture program administration funding contributions. The required match begins at 10% for FY2023 and increases annually until it reaches 50% for FY2031 and each subsequent fiscal year.   The bill also addresses potential fraud in SNAP by, among other things, requiring SNAP beneficiaries to participate in fraud investigations and establishing penalties (e.g., benefit suspensions) for unauthorized uses of electronic benefit transfer (EBT) cards.

Bill· SS. 1178 (118th)referred

For the 99.5 Percent Act

United States · United States Congress · 18 April 2023

For the 99.5 Percent Act This bill imposes increased tax rates on decedent estates, gifts, and generation-skipping transfers. Estates with a value of over $1 billion are taxed at a 65% tax rate. The basic exclusion amount is reduced to $3.5 million. The bill increases (1) to $3 million the reduction in valuations of farmland for estate tax purposes and adjusts such increased amount for inflation, and (2) to $2 million the maximum estate tax exclusion for contributions of conservation easements. It also increases to 60% the applicable percentage for such exclusion. The bill requires (1) consistent basis reporting for property acquired by gift and transfers in trust, and (2) executors of estates and donors of gifts required to file a gift tax return to disclose to the Department of the Treasury, and to recipients of any interest in an estate or a gift, information identifying the value of each interest received. The bill sets forth estate valuation rules for certain transfers of nonbusiness assets and limits estate tax discounts for certain individuals with minority interests in a business acquired from a decedent. The bill expands rules for valuing assets in grantor retained annuity trusts to require that (1) the right to receive fixed amounts from an annuity last for a term of not less than 10 years and not more than the life expectancy of the annuitant plus 10 years, and that such fixed amounts not decrease during the first 10 years of the annuity term, and (2) the remainder interest have a value when transferred that is not less than the the greater of 25% of the fair market value of the trust property or $500,000. The bill also sets forth rules for the application of transfer taxes to a grantor trust (a trust in which the grantor retains control over the trust assets and has the right to receive income from the trust). The bill eliminates the generation-skipping transfer tax exemption for transfers to certain persons. The bill modifies the tax exclusion for annual gifts to eliminate the present interest requirement for such exclusion and to impose a new, aggregate per donor limit equal to twice the annual exclusion amount in effect for the taxable year. It also provides for a gross up of taxable gifts in specified calendar years. The bill defines executor for purposes of the Internal Revenue Code.

Bill· HRH.R. 2641 (118th)referred

Expanded Student Saver’s Tax Credit Act

United States · United States Congress · 17 April 2023

Expanded Student Saver's Tax Credit Act This bill revises the retirement savings contribution tax credit to make full-time students eligible for such credit.

Bill· HRH.R. 2644 (118th)referred

Unaccompanied Alien Children Assistance Control Act

United States · United States Congress · 17 April 2023

Unaccompanied Alien Children Assistance Control Act This bill directs the President to reduce assistance to El Salvador, Guatemala, and Honduras based on how many unaccompanied alien children from each of those countries are placed in custody for immigration status. For each unaccompanied alien child placed in custody who is a citizen or national of one of these countries, the President shall reduce assistance to that country by $15,000 the following fiscal year.

Bill· HRH.R. 2643 (118th)referred

Small Business Tax Equity Act of 2023

United States · United States Congress · 17 April 2023

Small Business Tax Equity Act of 2023 This bill exempts a trade or business that conducts marijuana sales in compliance with state law from a provision in the Internal Revenue Code that prohibits business-related tax credits or deductions for expenditures in connection with trafficking in controlled substances.

Bill· HRH.R. 2662 (118th)referred

Collegiate Housing and Infrastructure Act of 2023

United States · United States Congress · 17 April 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.

Bill· HRH.R. 2660 (118th)referred

SALT Fairness for Working Families Act

United States · United States Congress · 17 April 2023

SALT Fairness for Working Families Act This bill increases the limit on the individual income tax deduction for certain state and local taxes, which is currently $10,000 per year ($5,000 for a married taxpayer filing a separate return). The bill increases the limit to $15,000 (twice that amount in the case of a joint return) and requires the increased limit to be adjusted for inflation after 2023.

Bill· HRH.R. 2588 (118th)referred

Noncontiguous Shipping Relief Act of 2023

United States · United States Congress · 13 April 2023

Noncontiguous Shipping Relief Act of 2023 This bill establishes a limited exception to coastwise laws to allow foreign-flag freight vessels to transport merchandise domestically to or from a port in the noncontiguous United States. The bill also addresses various issues related to foreign-flag freight vessels engaged in coastwise trade (i.e., domestic waterborne trade between U.S. ports).  Under the coastwise laws, commonly known as the Jones Act, a freight vessel may not transport merchandise between U.S. ports unless it is U.S.-built, at least 75% owned by U.S. citizens, and mostly crewed by U.S. citizens. The bill authorizes qualifying foreign-flag vessels to transport merchandise between (1) a port in the contiguous United States and a port in the noncontiguous United States (i.e., Alaska, Hawaii, Puerto Rico, or a U.S. territory or possession); or (2) two ports in the noncontiguous United States.  Under the bill, all foreign-flag freight vessels operating in U.S. coastwise trade must comply with the (1) minimum international labor standards applicable to U.S. seafarers, and (2) same environmental standards that apply to U.S. vessels. The bill authorizes such operators to participate in the Longshore and Harbor Workers’ Compensation program on behalf of masters and crew members they employ. The bill also requires foreign-flag vessel owners and operators engaging in coastwise trade to identify an agent for service of process, abide by U.S. tax and other laws, and maintain specified documentation on board. Additionally, lawsuits against such vessels alleging personal injury or death must be brought in U.S. district court. 

Bill· HRH.R. 2615 (118th)referred

No Taxation on PFAS Remediation Act

United States · United States Congress · 13 April 2023

No Taxation on PFAS Remediation Act This bill excludes from gross income, for income tax purposes, reimbursements for remediation of contamination by a perfluoroalkyl or polyfluoroalkyl substance.

Bill· HRH.R. 2606 (118th)referred

To require auditor independence standards of the Public Company Accounting Oversight Board and the Securities and Exchange Commission applicable to past audits of a company occurring before it was a public company to treat an auditor as independent if the auditor meets established professional standards, and for other purposes.

United States · United States Congress · 13 April 2023

This bill modifies the auditor independence standards required by the Public Company Accounting Oversight Board and the Securities and Exchange Commission. Specifically, an issuer that is a public company or has filed to become a public company must comply with certain auditor independence standards regarding audits that occurred in the fiscal year prior to the company going public.

Bill· HRH.R. 2589 (118th)referred

No Tax Dollars for First-Class Flights Act

United States · United States Congress · 13 April 2023

No Tax Dollars for First-Class Flights Act This bill prohibits Members of Congress (and other congressional officers and employees) from using official travel funds to purchase airline tickets that are not coach-class unless applicable regulations would authorize the purchase of a higher class of ticket for a federal employee.

Bill· HRH.R. 2628 (118th)referred

Employee Profit-Sharing Encouragement Act of 2023

United States · United States Congress · 13 April 2023

Employee Profit-Sharing Encouragement Act of 2023 This bill denies the business tax deduction for the remuneration of highly-compensated corporate employees unless the corporation has average annual gross receipts of less than $25 million and maintains a plan for making qualified profit-sharing distributions to its employees. The bill defines qualified profit-sharing distributions as cash distributions under a written employer plan that gives employees who have been employed for at least one year a right to profit-sharing distributions and bases the amount of such distributions on the measure of the receipts, profit, revenues, or earnings of the employer.

Bill· HRH.R. 2629 (118th)referred

Filer Voter Act

United States · United States Congress · 13 April 2023

Tax Filer Voter Registration Act or the Filer Voter Act This bill treats certain tax return preparers as voter registration agencies. Specifically, the bill requires tax return preparers who prepare at least 100 individual tax returns in a taxable year to provide voter registration application forms to their customers. The form must be made available by (1) displaying copies of the form in the preparer's office for customers who receive in-person services, and (2) providing a hyperlink to the form for customers who receive online services. The bill also outlines the responsibilities of the Department of the Treasury to enable certified volunteer tax preparers to meet the requirements of the bill.

Bill· HRH.R. 2611 (118th)referred

Eliminating Paperwork for Startups Act

United States · United States Congress · 13 April 2023

Eliminating Paperwork for Startups Act This bill requires the Internal Revenue Service to allow the election relating to property transferred in connection with services (i.e., to include in gross income the amount of such property in the year of transfer) to be made in electronic form.

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