The world's political record
Records whose title is actually about this topic. Use a country filter if the list is still too broad.
851 records in US in 2019
United States · United States Congress · 3 April 2019
Volunteer Driver Tax Appreciation Act of 2019 This bill increases the standard mileage rate for the tax deduction for the charitable use of a passenger automobile. The bill increases the rate from the standard charitable rate of 14 cents per mile to the standard business mileage rate (58 cents per mile for 2019).
United States · United States Congress · 3 April 2019
This bill permanently extends the second generation biofuel producer tax credit. (Under current law, the tax credit expired at the end of 2017.)
United States · United States Congress · 3 April 2019
Earthquake Mitigation Incentive and Tax Parity Act of 2019 This bill modifies the requirements for calculating taxable income to exclude from gross income any amount received as a qualified earthquake mitigation payment. A "qualified earthquake mitigation payment" is any amount received by a residential property owner or occupant under an earthquake loss mitigation program established by a state (including an agency, instrumentality, or political subdivision of the state) or by a state with a tax-exempt organization or public instrumentality of the state.
United States · United States Congress · 3 April 2019
Unaccompanied Alien Children Assistance Control Act This bill directs the President to reduce foreign 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 $30,000 the following fiscal year.
United States · United States Congress · 3 April 2019
Retirement Security Flexibility Act of 201 9 This bill modifies the nondiscrimination requirements that apply to certain employer-sponsored 401(k) retirement plans that include automatic contribution arrangements.
United States · United States Congress · 3 April 2019
Refund to Rainy Day Savings Act This bill requires the Department of the Treasury to establish and implement a Refund to Rainy Day Savings Program to permit a taxpayer to defer payment on 20% of a tax refund to be deposited into a Treasury account, accumulate interest, and disbursed to the taxpayer in six months. The bill also reauthorizes the Assets for Independence (AFI) federal matched savings program through FY2024 and requires appropriations for the program to be reserved for general research and evaluation, grants for AFI innovation projects to expand the availability of matched savings accounts to low-income individuals, and a three-year matched savings account pilot program established by the Department of Health and Human Services (HHS) to encourage savings by low-income taxpayers. Under the pilot program, HHS may provide grants to qualified entities to match funds saved by low-income taxpayers under the Refund to Rainy Day Savings Program. Qualified entities for the pilot program include nonprofit organizations, state or local government agencies or tribal governments applying with a nonprofit organization, sites that offer free tax assistance under certain Internal Revenue Service programs, and certain low-income credit unions and community development financial institutions. HHS must (1) contract with an independent research organization to evaluate the pilot program, and (2) report annually to Congress on the progress and outcomes of the pilot program.
United States · United States Congress · 3 April 2019
Disaster Opportunity Zones Act This bill allows a certain number of population census tracts comprising a low-income community within a qualified disaster zone to be designated as additional opportunity zones. An opportunity zone is an economically distressed community where new investments, under certain conditions, may be eligible for preferential tax treatment. Currently, opportunity zones have been designated in parts of all 50 states, the District of Columbia, and five U.S. territories. The bill defines qualified disaster zone as that portion of the Hurricane Florence disaster area; the Hurricane Michael disaster area; the Mendocino and Carr wildfire disaster area; and the Camp, Woolsey, and Hill wildfire disaster area that is determined by the President to warrant federal government assistance.
United States · United States Senate · 2 April 2019
United States · United States Senate · 2 April 2019
United States · United States Senate · 2 April 2019
United States · United States House of Representatives · 2 April 2019
United States · United States House of Representatives · 2 April 2019
United States · United States Congress · 2 April 2019
Electric Credit Access Ready at Sale Act of 2019 or the Electric CARS Act of 2019 This bill modifies and extends several tax credits related to electric cars. The bill extends the tax credit for new qualified plug-in electric drive motor vehicles through 2029. In addition, the bill modifies the credit to remove the limitation on the number of vehicles per manufacturer that are eligible for the credit, allow a taxpayer to assign the credit to a financing entity, and allow an unused credit to be carried forward for five years. The bill also extends through 2029 the tax credits for (1) alternative fuel vehicle refueling property, and (2) alternative motor vehicles.
United States · United States Congress · 2 April 2019
Clean Energy Production Parity Act of 2019 This bill modifies the tax credit for investments in energy property to make qualified fuel cell property (certain fuel cell power plants) that uses an electromechanical process or includes a linear generator assembly eligible for the credit.
United States · United States Congress · 2 April 2019
Donate for Disaster Relief Act of 201 9 This bill allows individual taxpayers to designate an amount (not less than $1) of any overpayment of income tax for a Disaster Relief Fund established by this bill to provide relief for major disasters declared under the Robert T. Stafford Disaster Relief and Emergency Assistance Act.
United States · United States Congress · 2 April 2019
This bill permanently extends the tax credit for alternative fuel vehicle refueling property. (Under current law, the tax credit expired at the end of 2017.)
United States · United States Congress · 2 April 2019
America's Call To Improve Opportunities Now for National Service Act or the ACTION for National Service Act This bill (1) converts the Corporation for National and Community Service into the National and Community Service Administration and revises its membership, leadership, and authority; (2) reauthorizes programs carried out by the administration; (3) establishes a National Service Foundation to accept and administer gifts on behalf of the administration; (4) modifies the calculation of national service educational awards; and (5) otherwise modifies provisions related to national and volunteer service programs. Additionally, the bill creates a 21st Century American Service Outreach Program to notify individuals age 17 and not more than age 30 of opportunities to participate in and apply for such national and volunteer service programs; increases living stipends for such volunteers and the cap on such full-time positions; provides a living allowance to members of the National Civilian Community Corps, under specified conditions; and provides an exclusion from gross income, for income tax purposes, for such educational awards and living allowances.
United States · United States Congress · 2 April 2019
Electric Credit Access Ready at Sale Act of 2019 or the Electric CARS Act of 2019 This bill modifies and extends several tax credits related to electric cars. The bill extends the tax credit for new qualified plug-in electric drive motor vehicles through 2029. In addition, the bill modifies the credit to remove the limitation on the number of vehicles per manufacturer that are eligible for the credit, allow a taxpayer to assign the credit to a financing entity, and allow an unused credit to be carried forward for five years. The bill also extends through 2029 the tax credits for (1) alternative fuel vehicle refueling property, and (2) alternative motor vehicles.
United States · United States Congress · 2 April 2019
Medicare-X Choice Act of 201 9 This bill establishes and funds the Medicare Exchange health plan, which allows individuals who are not otherwise eligible for Medicare to enroll in a government-administered health insurance plan. The Centers for Medicare & Medicaid Services (CMS) must offer such plan in certain individual health insurance exchanges beginning plan year 2021 and offer it in all individual health insurance exchanges beginning plan year 2024. CMS must offer the plan in the small group market in all geographic areas for plan year 2025. The plan must meet the same requirements, including essential health benefits, as existing health insurance exchange plans. Unless they opt out, health care providers enrolled under Medicare or under a state Medicaid plan must participate in the plan and are reimbursed at Medicare rates. The bill establishes a grants program for community organizations, educational institutions, and health agencies to create service partnerships and establish interactive data systems for health care providers. Additionally, the bill expands the premium tax credit available for plans purchased through an exchange and eliminates the restriction on the Department of Health and Human Services negotiating prescription drug prices for Medicare.
United States · United States Congress · 2 April 2019
Work Opportunity Tax Credit and Jobs Act This bill permanently extends the work opportunity tax credit. (Under current law, the tax credit expires after 2019.)
United States · United States Congress · 1 April 2019
This bill permanently extends the tax credit for Indian employment. (Under current law, the tax credit expired at the end of 2017.)
United States · United States Congress · 1 April 2019
This bill requires the Internal Revenue Service (IRS) to implement a program to ensure that certain disclosures of tax returns or return information for third-party income verification are (1) fully automated and accomplished through the Internet, and (2) accomplished in as close to real-time as is practicable. The requirement applies to IRS disclosures of returns or return information to a person verifying the income or creditworthiness of a taxpayer who is a borrower in the process of a loan application. In implementing the program, the IRS must (1) ensure that the program complies with applicable security standards and guidelines; and (2) assess and collect a fee for the disclosures at rates that are sufficient to cover the costs related to implementing the program, including the costs of necessary infrastructure or technology.
United States · United States Congress · 1 April 2019
Medicare-X Choice Act of 201 9 This bill establishes and funds the Medicare Exchange health plan, which allows individuals who are not otherwise eligible for Medicare to enroll in a government-administered health insurance plan. The Centers for Medicare & Medicaid Services (CMS) must offer such plan in certain individual health insurance exchanges beginning plan year 2021 and offer it in all individual health insurance exchanges beginning plan year 2024. CMS must offer the plan in the small group market in all geographic areas for plan year 2025. The plan must meet the same requirements, including essential health benefits, as existing health insurance exchange plans. Unless they opt out, health care providers enrolled under Medicare or under a state Medicaid plan must participate in the plan and are reimbursed at Medicare rates. The bill establishes a grants program for community organizations, educational institutions, and health agencies to create service partnerships and establish interactive data systems for health care providers. Additionally, the bill expands the premium tax credit available for plans purchased through an exchange and eliminates the restriction on the Department of Health and Human Services negotiating prescription drug prices for Medicare.
United States · United States Congress · 1 April 2019
Retirement Enhancement and Savings Act of 201 9 This bill modifies requirements for tax-favored retirement savings accounts, employer-provided retirement plans, and retirement benefits for federal judges. With respect to employer-provided plans, the bill modifies requirements regarding multiple employer plans, automatic enrollment and nonelective contributions, loans, terminating or transferring plans, reporting and disclosure rules, nondiscrimination rules, selecting lifetime income providers, and Pension Benefit Guaranty Corporation premiums. The bill also increases the tax credit for small employer pension plan startup costs and allows a tax credit for small employers that establish retirement plans that include automatic enrollment. With respect to Individual Retirement Accounts (IRAs), the bill treats taxable non-tuition fellowship and stipend payments as compensation, repeals the maximum age for traditional IRA contributions, and permits any IRA to be a shareholder of any S corporation that is a bank. The bill makes several modifications to retirement benefits for magistrate judges of the U.S. Tax Court and other federal judges. The bill also modifies various tax provisions to reinstate and increase the tax exclusion for benefits provided to volunteer firefighters and emergency medical responders, revise the required distribution rules for pension plans, increase penalties for failing to file tax or retirement plan returns, and require the Internal Revenue Service to share returns and return information with U.S. Customs Border Protection to administer the heavy vehicle use tax.
United States · United States Congress · 1 April 2019
Improving Health Insurance Affordability Act of 2019 This bill expands taxpayer eligibility for the refundable tax credit for the cost of health care insurance and increases the size of the tax credit for all income brackets.
United States · United States Congress · 1 April 2019
This concurrent resolution establishes the congressional budget for the federal government for FY2020 and sets forth budgetary levels for FY2021-FY2024. The resolution recommends levels and amounts for FY2020-FY2024 for federal revenues, new budget authority, budget outlays, deficits, public debt, debt held by the public, and the major functional categories of spending. It also recommends levels and amounts for FY2020-FY2024 in the Senate for Social Security and Postal Service discretionary administrative expenses. The resolution includes reconciliation instructions that direct five Senate committees to report and submit to the Senate Budget Committee legislation to reduce the deficit over FY2020-FY2024 by specified amounts. The committees include the Senate Agriculture, Nutrition, and Forestry Committee; the Senate Banking, Housing, and Urban Affairs Committee; the Senate Finance Committee; the Senate Health, Education, Labor, and Pensions Committee; and the Senate Homeland Security and Governmental Affairs Committee. (Under the Congressional Budget Act of 1974, reconciliation bills are considered by Congress using expedited legislative procedures that prevent a filibuster and restrict amendments in the Senate.) The resolution establishes several deficit-neutral reserve funds that provide flexibility in applying budget enforcement rules to legislation addressing a wide range of specified issues across the federal budget. It also sets forth budget enforcement procedures for legislation considered in the Senate.
United States · United States Congress · 1 April 2019
This concurrent resolution establishes the congressional budget for the federal government for FY2020 and sets forth budgetary levels for FY2021-FY2029. The resolution recommends levels and amounts for FY2020-FY2029 for federal revenues, new budget authority, budget outlays, deficits, public debt, debt held by the public, and the major functional categories of spending. It also recommends levels and amounts for FY2020-FY2029 in the Senate for Social Security and Postal Service discretionary administrative expenses. The resolution includes reconciliation instructions that direct several Senate committees to report and submit to the Senate Budget Committee legislation to reduce the deficit by specified amounts over FY2020-FY2029. The committees include the Senate Agriculture, Nutrition, and Forestry Committee; the Senate Armed Services Committee; the Senate Banking, Housing, and Urban Affairs Committee; the Senate Energy and Natural Resources Committee; the Senate Health, Education, Labor, and Pensions Committee; the Senate Homeland Security and Governmental Affairs Committee; and the Senate Veterans Affairs Committee. The Senate Finance Committee must report and submit legislation to reduce the deficit and revenues by specified amounts over FY2020-2029. (Under the Congressional Budget Act of 1974, reconciliation bills are considered by Congress using expedited legislative procedures that prevent a filibuster and restrict amendments in the Senate.) The resolution establishes reserve funds that provide flexibility in applying budget enforcement rules to legislation relating to (1) efficiencies, consolidations, and other savings; or (2) health savings accounts. It also sets forth budget enforcement procedures for legislation considered in the Senate.
United States · United States Congress · 29 March 2019
Setting Every Community Up for Retirement Enhancement Act of 2019 This bill modifies the requirements for employer-provided retirement plans, individual retirement accounts (IRAs), and other tax-favored savings accounts. With respect to employer-provided retirement plans, the bill modifies requirements regarding automatic enrollment and nonelective contributions; tax credits for small employers that establish certain plans; loans; lifetime income options; the treatment of custodial accounts upon termination of section 403(b) plans; retirement income accounts for church-controlled organizations; the eligibility rules for certain long-term, part-time employees; required minimum distributions; nondiscrimination rules; and minimum funding standards for community newspaper plans. The bill also includes provisions that treat taxable non-tuition fellowship and stipend payments as compensation for the purpose of an IRA, repeal the maximum age for traditional IRA contributions, treat difficulty of care payments as compensation for determining contribution limits for retirement accounts, allow penalty-free withdrawals from retirement plans if a child is born or adopted, expand the purposes for which qualified tuition programs (commonly known as 529 plans) may be used, reinstate and increase the tax exclusion for certain benefits provided to volunteer firefighters and emergency medical responders, increase penalties for failing to file tax returns, and require the Internal Revenue Service to share tax information with U.S. Customs Border Protection to administer the heavy vehicle use tax.
United States · United States Congress · 29 March 2019
Charitable Conservation Easement Program Integrity Act of 201 9 This bill limits the aggregate amount of a partner's annual tax deductions for qualified conservation contributions of a partnership to 2.5 times the partner's adjusted basis in the partnership. (Under current law, a "qualified conservation contribution" is the contribution of a qualified real property interest to a qualified organization exclusively for conservation purposes.) The limitation applies for the first three taxable years after the individual becomes a partner in the partnership. It does not apply to certain family partnerships.
United States · United States Senate · 28 March 2019
United States · United States House of Representatives · 28 March 2019
United States · United States House of Representatives · 28 March 2019
United States · United States Senate · 28 March 2019
United States · United States Congress · 28 March 2019
Taxpayer First Act of 2019 This bill modifies requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, management of information technology, and use of electronic systems. The bill includes provisions that establish the IRS Independent Office of Appeals to resolve federal tax controversies without litigation; require the IRS to develop a comprehensive customer service strategy; continue the IRS Free File Program; exempt certain low-income taxpayers from payments required to submit an offer-in-compromise; modify tax enforcement procedures that address issues such as the seizure of property, issuing a summons, joint liability, referral for private debt collection, and contacting third parties; establish requirements for responding to Taxpayer Advocate Directives; permanently authorize the Volunteer Income Tax Assistance Matching Grant Program; modify procedures for whistle-blowers; establish requirements for cybersecurity and identify protection; prohibit the rehiring of certain IRS employees who were removed for misconduct; allow the IRS to require additional taxpayers to file returns electronically; and increase the penalty for failing to file a return. The bill requires the IRS Commissioner to appoint a Chief Information Officer, modifies the requirements for managing information technology, and authorizes streamlined critical pay authority for certain IRS information technology positions. The bill also requires the IRS to implement an Internet platform for Form 1099 filings, a fully automated program for disclosing taxpayer information for third-party income verification using the Internet, and uniform standards and procedures for the acceptance of electronic signatures.
United States · United States Congress · 28 March 2019
This bill exempts from fiscal year limitations funds transferred from federal agencies to the Department of Veterans Affairs (VA) for research or education by nonprofit corporations at VA medical centers.
United States · United States Congress · 28 March 2019
Mechanical Insulation Installation Incentive Act of 201 9 This bill allows an additional tax deduction for a portion of the cost of installing mechanical insulation property. The bill limits the amount of such deduction to the lesser of (1) 30% of the cost, or (2) the reduction in energy loss from the installed mechanical insulation property compared to property that meets the minimum requirements of American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE) standard 90.1-2007. The bill allows the cost of mechanical insulation property that is placed in service to replace insulation property to be treated as a deductible business expense in the current taxable year. The bill defines "mechanical insulation property" as insulation materials, facings, and accessory products (1) placed in service in connection with a mechanical system which is located in the United States and of a character subject to an allowance for depreciation; and (2) utilized for thermal requirements for mechanical piping and equipment, hot and cold applications, and heating, venting and air conditioning applications which can be used in a variety of facilities. The bill also allows a tax deduction for capital expenditures related to mechanical insulation property.
United States · United States Congress · 28 March 2019
Family Savings for Kids and Seniors Act This bill increases the amount that employees may exclude from their gross income for employer-provided dependent care assistance. The bill increases the existing $5,000 limit by requiring annual adjustments that account for inflation.
United States · United States Congress · 28 March 2019
Mortgage Forgiveness Tax Relief Act of 2019 This bill modifies the requirements for calculating taxable income to extend through 2019 the exclusion from gross income of income attributable to the discharge of indebtedness on a principal residence.
United States · United States Congress · 28 March 2019
Mine Rescue Team Training Credit This bill permanently extends the tax credit for mine rescue team training. (Under current law, the tax credit expired at the end of 2017.)
United States · United States Congress · 28 March 2019
Vaccine Access Improvement Act of 2019 This bill modifies the excise tax on certain vaccines to (1) automatically impose the tax on vaccines that the Department of Health and Human Services (HHS) adds to the Vaccine Injury Table, and (2) require HHS to notify the Department of the Treasury and Congress when new vaccines are added to the table. (The excise tax funds the National Vaccine Injury Program, which compensates people who have been injured by vaccines listed on the table.)
United States · United States Congress · 28 March 2019
Child and Dependent Care Tax Credit Enhancement Act of 201 9 This bill modifies the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent to (1) increase to $120,000, the adjusted gross income threshold level above which the credit is incrementally reduced; (2) increase the dollar limits on the allowable amount of the credit; (3) specify rules for married couples filing separate returns; (4) allow an inflation adjustment to the adjusted gross income threshold and the maximum credit amounts, beginning after 2020; and (5) make the credit refundable.
United States · United States Congress · 28 March 2019
Keeping Our Manufacturers from Being Unfairly taxed while Championing Health Act or KOMBUCHA This bill exempts the production of kombucha for consumption or sale from excise taxes imposed on alcoholic beverages. Kombucha is a beverage that (1) is fermented solely by a symbiotic culture of bacteria and yeast; (2) contains not more than 1.25% of alcohol by volume; (3) is sold or offered for sale as kombucha; and (4) is derived from sugar, malt or malt substitute, tea, or coffee, and not more than 20% other wholesome ingredients.
United States · United States Congress · 28 March 2019
For the People Act of 2019 This bill addresses voter access, election integrity, election security, political spending, and ethics for the three branches of government. Specifically, the bill expands voter registration and voting access, and limits removing voters from voter rolls. The bill provides for states to establish independent, nonpartisan redistricting commissions. The bill also sets forth provisions related to election security, including sharing intelligence information with state election officials, protecting the security of the voter rolls, supporting states in securing their election systems, developing a national strategy to protect the security and integrity of U.S. democratic institutions, establishing in the legislative branch the National Commission to Protect United States Democratic Institutions, and other provisions to improve the cybersecurity of election systems. This bill addresses campaign spending, including by expanding the ban on foreign nationals contributing to or spending on elections; expanding disclosure rules pertaining to organizations spending money during elections, campaign advertisements, and online platforms; and revising disclaimer requirements for political advertising. This bill establishes an alternative campaign funding system for Senate elections. The system involves federal matching of small contributions for qualified candidates. This bill sets forth provisions related to ethics in all three branches of government. Specifically, the bill requires a code of ethics for federal judges and justices, prohibits Senators from serving on the board of a for-profit entity, expands enforcement of regulations governing foreign agents, and establishes additional conflict-of-interest and ethics provisions for federal employees and the White House. The bill also requires candidates for President and Vice President to submit 10 years of tax returns.
United States · United States Congress · 28 March 2019
Conrad State 30 and Physician Access Reauthorization Act This bill modifies the Conrad 30 Waiver program, which incentivizes qualified foreign physicians to serve in underserved communities. It also extends statutory authority for the program through FY2021. Aliens coming to the United States under a J-1 nonimmigrant visa to receive medical training typically must leave the country and reside for two years abroad before being eligible to apply for an immigrant visa or permanent residence. The Conrad program waives this requirement for individuals who meet certain qualifications, including serving for a number of years at a health care facility in an underserved area. The bill increases the number of waivers that a state may obtain each fiscal year from 30 to 35 if a certain number of waivers were used the previous year, and provides for further adjustments depending on demand. An alien physician may be employed at an academic medical center to meet the Conrad program's employment requirements if the alien's work is in the public interest, even if the medical center is not in an underserved area. Employment contracts for alien physicians under the Conrad program shall contain certain information, such as the maximum number of on-call hours per week the physician shall have to work. Certain alien physicians (along with the physician's spouse and children) shall be exempt from the direct annual numerical limits on immigration, including those physicians that have met certain requirements related to visas for physicians to serve in underserved areas.
United States · United States Congress · 28 March 2019
Public Buildings Renewal Act of 201 9 This bill allows tax-exempt financing of certain government-owned buildings by expanding the definition of "exempt facility bond" to include bonds used for qualified government buildings. A qualified government building is a government-owned building or facility that consists of one or more of the following an elementary or secondary school; a facility of a state college or university used for educational purposes; a public library; a court; a hospital or health care facility; a laboratory or research facility used by a governmental unit; a public safety facility; or an office for government employees. The bill excludes buildings or facilities that include specified recreational equipment or are used for the primary purpose of providing retail food and beverage services, recreation, or entertainment. The bill establishes (1) a $5 billion limit on the amount of tax-exempt financing which may be provided for government buildings, and (2) procedures for allocating and applying for the financing. The bill exempts the bonds for government buildings from the volume cap on private activity bonds.
United States · United States Congress · 28 March 2019
Child and Dependent Care Tax Credit Enhancement Act of 201 9 This bill modifies the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent to (1) increase to $120,000, the adjusted gross income threshold level above which the credit is incrementally reduced; (2) increase the dollar limits on the allowable amount of the credit; (3) specify rules for married couples filing separate returns; (4) allow an inflation adjustment to the adjusted gross income threshold and the maximum credit amounts, beginning after 2020; and (5) make the credit refundable.
United States · United States Congress · 28 March 2019
Taxpayer First Act of 2019 This bill modifies requirements for the Internal Revenue Service (IRS) regarding its organizational structure, customer service, enforcement procedures, management of information technology, and use of electronic systems. The bill includes provisions that establish the IRS Independent Office of Appeals to resolve federal tax controversies without litigation; require the IRS to develop a comprehensive customer service strategy; continue the IRS Free File Program; exempt certain low-income taxpayers from payments required to submit an offer-in-compromise; modify tax enforcement procedures that address issues such as the seizure of property, issuing a summons, joint liability, referral for private debt collection, and contacting third parties; establish requirements for responding to Taxpayer Advocate Directives; permanently authorize the Volunteer Income Tax Assistance Matching Grant Program; modify procedures for whistle-blowers; establish requirements for cybersecurity and identify protection; prohibit the rehiring of certain IRS employees who were removed for misconduct; allow the IRS to require additional taxpayers to file returns electronically; and increase the penalty for failing to file a return. The bill requires the IRS Commissioner to appoint a Chief Information Officer, modifies the requirements for managing information technology, and authorizes streamlined critical pay authority for certain IRS information technology positions. The bill also requires the IRS to implement an Internet platform for Form 1099 filings, a fully automated program for disclosing taxpayer information for third-party income verification using the Internet, and uniform standards and procedures for the acceptance of electronic signatures.
United States · United States Congress · 28 March 2019
Keeping Our Manufacturers from Being Unfairly taxed while Championing Health Act or KOMBUCHA This bill exempts the production of kombucha for consumption or sale from excise taxes imposed on alcoholic beverages. Kombucha is a beverage that (1) is fermented solely by a symbiotic culture of bacteria and yeast; (2) contains not more than 1.25% of alcohol by volume; (3) is sold or offered for sale as kombucha; and (4) is derived from sugar, malt or malt substitute, tea, or coffee, and not more than 20% other wholesome ingredients.
United States · United States Senate · 27 March 2019
United States · United States House of Representatives · 27 March 2019