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Taxation

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101 records in US in 2026

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Bill· HRH.R. 9841 (119th)referred

ACCESS Act

United States · United States Congress · 22 July 2026

Resolution· HRESH.Res. 1438 (119th)passed

Providing for consideration of the bill (H.R. 8800) to authorize appropriations for fiscal year 2027 for military activities of the Department of Defense, for military construction, and for defense activities of the Department of Energy, to prescribe military personnel strengths for such fiscal year, and for other purposes; providing for consideration of the bill (H.R. 8884) to amend title II of the Social Security Act to reauthorize demonstration authority for the disability insurance program; providing for consideration of the concurrent resolution (H. Con. Res. 113) establishing the congressional budget for the United States Government for fiscal year 2027 and setting forth the appropriate budgetary levels for fiscal years 2028 through 2036; providing for consideration of the bill (H.R. 7008) to amend chapter 131 of title 5 to require certain restrictions on stocks for Members of Congress and their spouses and dependents, and for other purposes; providing for consideration of the bill (H.R. 6955) to make improvements to the Federal banking laws, and for other purposes; providing for consideration of the bill (H.R. 9770) making continuing appropriations for fiscal year 2027, and for other purposes; and for other purposes.

United States · United States Congress · 20 July 2026

This resolution provides for the consideration of the bill (H.R. 8800) to authorize appropriations for fiscal year 2027 for military activities of the Department of Defense, for military construction, and for defense activities of the Department of Energy, to prescribe military personnel strengths for such fiscal year, and for other purposes; providing for consideration of the bill (H.R. 8884) to amend title II of the Social Security Act to reauthorize demonstration authority for the disability insurance program; providing for consideration of the concurrent resolution (H. Con. Res. 113) establishing the congressional budget for the United States Government for fiscal year 2027 and setting forth the appropriate budgetary levels for fiscal years 2028 through 2036; providing for consideration of the bill (H.R. 7008) to amend chapter 131 of title 5 to require certain restrictions on stocks for Members of Congress and their spouses and dependents, and for other purposes; providing for consideration of the bill (H.R. 6955) to make improvements to the Federal banking laws, and for other purposes; providing for consideration of the bill (H.R. 9770) making continuing appropriations for fiscal year 2027, and for other purposes; and for other purposes.

Resolution· HCONRESH.Con.Res. 113 (119th)open

Establishing the congressional budget for the United States Government for fiscal year 2027 and setting forth the appropriate budgetary levels for fiscal years 2028 through 2036.

United States · United States Congress · 18 July 2026

This concurrent resolution establishes the congressional budget for the federal government for FY2027, sets forth budgetary levels for FY2028-FY2036, and provides reconciliation instructions for legislation that increases the deficit.  The resolution recommends levels and amounts for FY2027-FY2036 for federal revenues, new budget authority, budget outlays, deficits (on-budget), debt subject to limit, debt held by the public, and the major functional categories of spending. The resolution includes reconciliation instructions that direct the House Agriculture Committee, the House Armed Services Committee, the House Permanent Select Committee on Intelligence, and the House Administration Committee to submit recommendations for legislation that will increase the deficit over FY2027-FY2036 by not more than specified amounts. Each committee must submit the recommendations to the House Budget Committee by September 11, 2026.  (Under current law, reconciliation bills are considered by Congress using expedited legislative procedures that prevent a filibuster and restrict amendments in the Senate.) In addition, the resolution establishes a reserve fund that allows certain adjustments to committee allocations and other budgetary levels to accommodate reconciliation legislation. Finally, the resolution sets forth budget enforcement procedures that address issues such as adjustments to committee allocations and other budgetary levels; the budgetary treatment of the discretionary administrative expenses for the Social Security Administration and the U.S. Postal Service; emergency spending; and additional adjustments for disaster relief, wildfire suppression, health care fraud and abuse control, continuing disability reviews and redeterminations, and reemployment services and eligibility assessments.

Bill· SS. 5010 (119th)referred

NO BOSS Act

United States · United States Congress · 16 July 2026

Bill· HRH.R. 9736 (119th)referred

Stop CHEATERS Act

United States · United States Congress · 16 July 2026

Stop Corporations and High Earners from Avoiding Taxes and Enforce the Rules Strictly Act or the Stop CHEATERS Act This bill provides additional appropriations to the Internal Revenue Service (IRS) for FY2026-FY2031 and establishes reporting requirements related to tax enforcement for high-income individuals and corporations. The bill provides specified appropriations to the IRS for FY2026-FY2031 for purposes such as tax enforcement, taxpayer services, technology and operations support, and business systems modernization. The funds provided by the bill remain available until expended.  The bill also requires the IRS to submit a report to Congress every two years that includes a comprehensive description of a plan to shift more IRS auditing and enforcement assets toward high-income individuals and large corporations, recruit and retain auditors with the skills essential to audit high-income individuals and large corporations, and increase voluntary compliance among high-income individuals and large corporations. The report must also include (1) a description of the progress that has been made in implementing the plan; and (2) an analysis of how much of the difference between the taxes owed and the taxes collected by the IRS is attributable to taxpayers at different income levels, including high-income individuals and large corporations. The bill also requires the Treasury Inspector General for Tax Administration to submit a report to Congress evaluating the IRS's plan and its progress in implementing the plan. 

Bill· HRH.R. 9764 (119th)referred

HONOR Act

United States · United States Congress · 16 July 2026

Hindering Oppressive Nations from Obtaining Revenue Act or HONOR Act This bill prohibits a taxpayer from claiming the foreign tax credit (FTC) for taxes paid, accrued, or deemed paid to Russia. Under current law, a taxpayer may claim the FTC for income, war profits, and excess profits taxes (or taxes imposed in lieu of these taxes) paid, accrued, or deemed paid to a foreign country (and certain U.S. possessions), subject to limitations. However, under current law, a taxpayer may not claim the FTC for taxes paid to a foreign country if (1) the United States does not recognize the country’s government, (2) the United States severs or does not conduct diplomatic relations with the country, or (3) the country is designated by the Department of State as supporting international terrorist acts. (Currently, the FTC is disallowed for taxes paid, accrued, or deemed paid to Iran, North Korea, Sudan, and Syria.) Under the bill, a taxpayer may not claim the FTC for taxes paid, accrued, or deemed paid to Russia beginning 30 days after the date of enactment and until normal U.S. trade relations with Russia are restored (pursuant to requirements established by the Suspending Normal Trade Relations with Russia and Belarus Act).

Bill· SS. 4964 (119th)referred

Protecting Innocent Taxpayers from Endless Assessments Act

United States · United States Congress · 14 July 2026

Protecting Innocent Taxpayers from Endless Assessments Act This bill limits the amount of time the Internal Revenue Service (IRS) has to assess taxes related to fraudulent or false federal tax returns where there is no intent by the taxpayer to evade taxes. As background, the IRS generally has three years from the date that a tax return is filed (statute of limitations) to assess taxes owed by the taxpayer for the tax year. However, if a false or fraudulent tax return is filed with the intent to evade tax (fraud exception), then the IRS may assess taxes at any time. In  Murrin v. Commissioner the U.S. Tax Court held (and the U.S. Court of Appeals for the Third Circuit affirmed) that the fraud exception applies when a tax return preparer places false or fraudulent entries on a tax return without the taxpayer’s knowledge. In contrast, the U.S. Court of Federal Claims held in BASR Partnership v. Commissioner that the fraud exception only applies if the taxpayer intends to evade taxes. The bill limits the fraud exception to cases in which the taxpayer intends to evade taxes.

Resolution· HRESH.Res. 1423 (119th)passed

Providing for consideration of the bill (H.R. 139) to make daylight savings time permanent, and for other purposes; providing for consideration of the bill (H.R. 8595) making appropriations for national security, Department of State, and related programs for the fiscal year ending September 30, 2027, and for other purposes; providing for consideration of the bill (H.R. 9237) to amend titles 10 and 38, United States Code, and other Federal laws, to improve benefits for veterans and the administration of the Department of Veterans Affairs; providing for consideration of the bill (H.R. 1181) to prohibit payment card networks and covered entities from requiring the use of or assigning merchant category codes that distinguish a firearms retailer from general-merchandise retailer or sporting-goods retailer, and for other purposes; and for other purposes.

United States · United States Congress · 13 July 2026

This resolution provides for the consideration of the bill (H.R. 139) to make daylight savings time permanent, and for other purposes; providing for consideration of the bill (H.R. 8595) making appropriations for national security, Department of State, and related programs for the fiscal year ending September 30, 2027, and for other purposes; providing for consideration of the bill (H.R. 9237) to amend titles 10 and 38, United States Code, and other Federal laws, to improve benefits for veterans and the administration of the Department of Veterans Affairs; providing for consideration of the bill (H.R. 1181) to prohibit payment card networks and covered entities from requiring the use of or assigning merchant category codes that distinguish a firearms retailer from general-merchandise retailer or sporting-goods retailer, and for other purposes; and for other purposes.

Bill· HRH.R. 9623 (119th)referred

Protecting Americans’ Health Care Act of 2026

United States · United States Congress · 9 July 2026

Protecting Americans' Health Care Act of 2026 This bill repeals the Medicaid provisions that were enacted under what is commonly known as the One Big Beautiful Bill Act. Among other provisions, the act (1) requires individuals who are eligible for Medicaid as part of the Medicaid expansion population to engage in community service, work, or other activities in order to qualify for Medicaid; (2) generally restricts, beginning in FY2027, federal payment for Medicaid and CHIP to services for individuals who are U.S. residents and are either U.S. citizens, lawful permanent residents, Cuban-Haitian entrants, or Compact of Free Association migrants lawfully residing in the United States; and (3) generally limits Medicaid provider taxes beginning in FY2027. For more information about these and other Medicaid provisions in the act, see CRS Report R48633 .

Bill· HRH.R. 9542 (119th)referred

Protecting Health Care and Lowering Costs Act of 2026

United States · United States Congress · 30 June 2026

Protecting Health Care and Lowering Costs Act of 2026 This bill repeals the Medicaid provisions that were enacted under what is commonly known as the One Big Beautiful Bill Act. Among other provisions, the act (1) requires individuals who are eligible for Medicaid as part of the Medicaid expansion population to engage in community service, work, or other activities in order to qualify for Medicaid; (2) generally restricts, beginning in FY2027, federal payment for Medicaid and CHIP to services for individuals who are U.S. residents and are either U.S. citizens, lawful permanent residents, Cuban-Haitian entrants, or Compact of Free Association migrants lawfully residing in the United States; and (3) generally limits Medicaid provider taxes beginning in FY2027. For more information about these and other Medicaid provisions in the act, see CRS Report R48633 .

Bill· HRH.R. 9568 (119th)referred

HUSTLE Act

United States · United States Congress · 30 June 2026

Resolution· HRESH.Res. 1398 (119th)passed

Providing for consideration of the bill (H.R. 8800) to authorize appropriations for fiscal year 2027 for military activities of the Department of Defense, for military construction, and for defense activities of the Department of Energy, to prescribe military personnel strengths for such fiscal year, and for other purposes; providing for consideration of the bill (H.R. 8595) making appropriations for national security, Department of State, and related programs for the fiscal year ending September 30, 2027, and for other purposes; providing for consideration of the bill (H.R. 8884) to amend title II of the Social Security Act to reauthorize demonstration authority for the disability insurance program; providing for consideration of the resolution (H. Res. 1383) commemorating the one-year anniversary of the enactment of the Working Families Tax Cuts; and for other purposes.

United States · United States Congress · 30 June 2026

This resolution provides for the consideration of the bill (H.R. 8800) to authorize appropriations for fiscal year 2027 for military activities of the Department of Defense, for military construction, and for defense activities of the Department of Energy, to prescribe military personnel strengths for such fiscal year, and for other purposes; providing for consideration of the bill (H.R. 8595) making appropriations for national security, Department of State, and related programs for the fiscal year ending September 30, 2027, and for other purposes; providing for consideration of the bill (H.R. 8884) to amend title II of the Social Security Act to reauthorize demonstration authority for the disability insurance program; providing for consideration of the resolution (H. Res. 1383) commemorating the one-year anniversary of the enactment of the Working Families Tax Cuts; and for other purposes.

Bill· HRH.R. 9498 (119th)reported

Taxpayer Advocate Participation Act

United States · United States Congress · 29 June 2026

Taxpayer Advocate Participation Act This bill authorizes the National Taxpayer Advocate to appear as amicus curiae and submit amicus briefs in a U.S. court in cases involving federal tax law. Further, the bill requires federal courts to permit such appearances. (An amicus curiae is a person or group that is not a party in a court case but has an interest in the case and may be permitted to submit a brief, known as an amicus brief, to the court in relation to the case.) Under the bill, the National Taxpayer Advocate may present the views of the National Taxpayer Advocate in such a case only with respect to an issue which may broadly affect certain rights of taxpayers. As background, the National Taxpayer Advocate leads the Taxpayer Advocate Service, which is an independent organization within the Internal Revenue Service (IRS) responsible for helping taxpayers resolve problems with the IRS. The National Taxpayer Advocate is also responsible for proposing administrative and legislative changes to mitigate such problems. Under current law, the National Taxpayer Advocate is not authorized to appear as amicus curiae or submit amicus briefs in cases involving federal tax law.

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