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Bill· SS. 304 (117th)referred
United States · United States Congress · 8 February 2021
End Diaper Need Act of 2021 This bill establishes and expands programs to provide low-income families and other vulnerable groups with access to diapers and related supplies. Specifically, it provides additional funding for FY2022-FY2025 to meet the diapering needs of certain low-income families and adults through the Social Services Block Grant Program. This grant program provides a flexible funding stream to states and territories to support social services for vulnerable children, adults, and families. The bill exempts these funds from sequestration. Sequestration is a process of automatic, across-the-board reductions under which budgetary resources are permanently cancelled to enforce specific budget policy goals. In particular, these funds must be used to meet the diapering needs of low-income families with one or more infants, toddlers, or medically complex children (i.e., children who are age three or older and diagnosed with a serious condition such as bowel or bladder incontinence); and low-income adults and adults with disabilities who rely on diapers and other adult incontinence materials. Additionally, the bill permits states to use Medicaid funds to provide medically necessary diapers and supplies to low-income families with one or more medically complex children. It also allows individuals to buy medically necessary diapers and supplies with funds from health savings accounts and other tax-advantaged accounts for health care expenses.
Bill· SS. 269 (117th)referred
United States · United States Congress · 8 February 2021
Work Opportunity Tax Credit and Jobs Act This bill makes the work opportunity tax credit permanent.
Resolution· SRESS.Res. 46 (117th)referred
United States · United States Congress · 8 February 2021
This resolution calls on the President to take executive action to cancel up to $50,000 in federal student loan debt for borrowers. Further, it encourages the President to (1) ensure that borrowers have no tax liability from the debt cancellation, (2) ensure that the debt cancellation helps close racial wealth gaps, and (3) pause student loan payments and interest accumulation on federal student loans for the duration of the COVID-19 (i.e., coronavirus disease 2019) pandemic.
Bill· SS. 271 (117th)referred
United States · United States Congress · 8 February 2021
Child and Dependent Care Tax Credit Enhancement Act of 2021 This bill modifies the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent to (1) increase to $400,000, 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 2022; and (5) make the credit refundable.
Bill· HRH.R. 867 (117th)referred
United States · United States Congress · 5 February 2021
High Speed Rail Corridor Development Act of 2021 This bill revises and reauthorizes through FY2025 the high-speed rail corridor development competitive grant program of the Department of Transportation (DOT). In awarding grants, the bill requires DOT to prioritize (1) projects that involve the purchase of electrified next generation passenger rail equipment, and (2) applications for projects that provide for a greater non-federal share of the cost of such projects. DOT must also for each fiscal year set aside 50% of funds for projects with a federal share that does not exceed 50% of the project net capital cost.
Resolution· HRESH.Res. 101 (117th)passed
United States · United States Congress · 5 February 2021
This resolution adopts a concurrent resolution (S.Con.Res. 5) that establishes the congressional budget for the federal government for FY2021, sets forth budgetary levels for FY2022-FY2030, and provides reconciliation instructions for legislation that increases the deficit.
Bill· HRH.R. 883 (117th)referred
United States · United States Congress · 5 February 2021
Clean Start: Back to Work Tax Credit Act This bill allows employers a business related tax credit for 50% of the cost of qualified cleaning expenses incurred in a trade or business or with respect to owning or operating commercial real estate. The credit may not exceed $250,000 for any taxpayer in a taxable year and it terminates after March 31, 2022. The bill defines qualified cleaning expenses as amounts paid for cleaning services, cleaning products, tools, machinery, technology systems, personal protective equipment, and for obtaining a certification in cleaning.
Bill· HRH.R. 891 (117th)referred
United States · United States Congress · 5 February 2021
Students and Families Empowerment Act This bill expands tax deductions and grace periods that apply to student loan payments. The bill modifies the tax deduction for interest on education loans to replace the dollar limitation and the limitation based on modified adjusted gross income with a $750,000 limit ($1.5 million in the case of a joint return) on the aggregate amount of qualified education loans that may be taken into account for the deduction. The bill excludes from gross income the discharge of any student loan debt pursuant to income contingent and income-based repayment plans under the Higher Education Act of 1965. The bill extends from 6 months to 12 months (1) the grace period before payment must begin on Federal Direct Stafford Loans and Federal Direct Unsubsidized Stafford Loans after the student ceases to carry at least one-half of the normal full-time academic workload, and (2) the deferment periods for parent borrowers and graduate or professional student borrowers with Federal Direct PLUS Loans. The bill prohibits interest from accruing on a Federal Direct Unsubsidized Stafford Loan or a Federal Direct PLUS Loan during the 12-month extension or deferral period.
Bill· HRH.R. 885 (117th)referred
United States · United States Congress · 5 February 2021
Small Business PPE Tax Credit Act This bill allows certain small businesses a tax credit for qualified personal protective equipment expenses, up to $25,000 in a taxable year. The entities eligible for such credit include farms, veterans organizations, and tribal business concerns. The bill defines qualified personal protective equipment expenses to include the cost of equipment for reducing the risk of coronavirus (i.e., the virus that causes COVID-19) transmission, including gloves, medical masks and protective gear, and cleaning supplies.
Bill· HRH.R. 894 (117th)referred
United States · United States Congress · 5 February 2021
No Tax Breaks for Sanctuary Cities Act This bill denies a tax exclusion for the interest on bonds issued by sanctuary jurisdictions. A sanctuary jurisdiction is a governmental entity that has a statute in effect that restricts cooperation with the federal government regarding the citizenship or immigration status of any individual or that prohibits compliance with a request by the Department of Homeland Security with a detainer for, or notification about the release of, an individual.
Bill· HRH.R. 889 (117th)referred
United States · United States Congress · 5 February 2021
Education Freedom Scholarships and Opportunity Act This bill allows individual and corporate taxpayers a tax credit for cash contributions to tax-exempt scholarship-granting organizations for elementary and secondary education expenses. It imposes a cap of $5 billion on the amount of contributions that qualify for a tax credit. The bill directs the Department of Education, in coordination with the Department of the Treasury, to establish, host, and maintain a web portal that (1) lists all eligible scholarship-granting organizations; (2) enables contributions to such organizations; (3) provides information about the benefits of this bill; and (4) enables a state to submit and update information about its programs and scholarship-granting organizations, including information on student eligibility and allowable educational expenses.
Bill· HRH.R. 902 (117th)referred
United States · United States Congress · 5 February 2021
Decreasing Employees Burdensome Taxes from Student Loans Act of 2021 or the DEBT Act of 2021 This bill modifies tax provisions relating to the exclusion from employee gross income for employer-provided educational assistance and the student loan interest tax deduction. Specifically, it (1) expands the tax exclusion for employer-provided educational assistance programs to include an employer's payment of any qualified education loan incurred by an employee, (2) increases the maximum amount that may be excluded from the gross income of an employee under employer-provided educational assistance programs, and (3) increases the maximum tax deduction and the income limitation for interest on education loans.
Bill· SS. 252 (117th)referred
United States · United States Congress · 4 February 2021
State & Local Emergency Stabilization Fund Act of 2021 This bill appropriates $600 billion in additional funding for states, territories, tribal governments, and local communities due to the COVID-19 (i.e., coronavirus disease 2019) public health emergency and allows additional uses for Coronavirus Relief Fund payments. The bill allows payments under this bill or from the Coronavirus Relief Fund to be used for expenditures from January 1, 2020, to June 30, 2022, regardless of a connection to the COVID-19 emergency. Payments may not be used to provide a tax cut, rebate, or other tax benefit or to reduce or eliminate a fee. The funds provided by this bill are allocated between (1) the U.S. Virgin Islands, Guam, the Northern Mariana Islands, American Samoa; (2) tribal governments; (3) states, the District of Columbia, and Puerto Rico; and (4) local communities. Payment amounts for states, the District of Columbia, and Puerto Rico are based on population and the coronavirus infection rate. The bill sets a minimum payment amount.
Bill· SS. 263 (117th)referred
United States · United States Congress · 4 February 2021
Worker Health Coverage Protection Act This bill provides health insurance premium assistance to individuals who become unemployed or are furloughed during the period beginning on March 1, 2020, and ending on September 30, 2021. Specifically, the bill treats premiums as paid for individuals who (1) are terminated from employment and elect to continue insurance coverage through the COBRA (Consolidated Omnibus Budget Reconciliation Act) program during such period, or (2) receive more than a 30% reduction in work hours during such period but remain eligible for coverage under a group health plan. The bill also specifies requirements for individuals changing, or enrolling in, health plans under the program. Additionally, the bill requires employers to provide eligible individuals specified written notice about this health insurance premium assistance, including, among other information, available health plan enrollment options and the date that such assistance expires. The Department of the Treasury must reimburse employers, group health plans, and insurance issuers through a payroll tax credit or refund for unpaid premiums that were treated as paid under the program. Premium assistance is not considered income for federal income tax purposes or for determining eligibility for federal or state benefits or assistance.
Bill· SS. 222 (117th)referred
United States · United States Congress · 4 February 2021
American Opportunity Accounts Act This bill establishes tax-exempt American Opportunity Accounts to provide children at birth with a $1,000 savings account with annual contributions up to $2,000 depending on family income. The accounts are available to children at age 18 for specified purposes, including educational expenses, home ownership, and investment that provides long-term returns.
Bill· SS. 248 (117th)referred
United States · United States Congress · 4 February 2021
Family and Medical Insurance Leave Act or the FAMILY Act This bill entitles every employee to a family and medical leave insurance (FMLI) monthly benefit payment of two-thirds of the employee's regular pay, limited to a maximum of $4,000, for not more than 60 days of qualified caregiving. The bill establishes the Office of Paid Family and Medical Leave within the Social Security Administration to administer the FMLI program. An FMLI benefit payment must be coordinated with any periodic benefits received under a state or local temporary disability insurance or family leave program. The bill imposes a tax on employers, employees, and self-employed individuals to fund FMLI benefits. It also establishes the Federal Family and Medical Leave Insurance Trust Fund to hold tax revenues.
Bill· SS. 234 (117th)referred
United States · United States Congress · 4 February 2021
Americans Giving Care to Elders (AGE) Act of 2021 This bill allows a tax credit for a portion of a taxpayer's expenses for eldercare. The credit applies to expenses to care for certain relatives or members of the taxpayer's household who have attained the age of 65 and require assistance with activities of daily living. Eldercare expense include amounts paid for: medical care, lodging away from home, adult day services, personal care, respite care, assistive technologies and devices (including remote health monitoring), environmental modifications (including home modifications), and counseling or training for a caregiver. The amount of eldercare expenses incurred during any year that may be taken into account for the credit may not exceed $6,000.
Bill· SS. 261 (117th)referred
United States · United States Congress · 4 February 2021
All Dependents Count Act of 2021 This bill extends the 2020 recovery rebates of the Coronavirus Aid, Relief, and Economic Security Act to all taxpayer dependents.
Bill· SS. 249 (117th)referred
United States · United States Congress · 4 February 2021
United States-Cuba Trade Act of 2021 This bill repeals the trade embargo on Cuba and other provisions restricting trade and travel to Cuba. Specifically, the bill (1) removes restrictions on certain transactions related to trademarks used in connection with a confiscated business or asset, (2) extends nondiscriminatory trade treatment to Cuban products, and (3) prohibits and rescinds limits on remittances to Cuba. The bill authorizes common carriers to provide telecommunications services between the United States and Cuba. In addition, travel by U.S. citizens and residents to Cuba may not be regulated or prohibited if such travel would be lawful in the United States. The President shall take all necessary steps to engage with Cuba to (1) negotiate settlements relating to claims that Cuba had taken the property of U.S. nationals, and (2) secure the protection of internationally recognized human rights. The President may, with respect to Cuba, impose new export controls and exercise powers related to declared national emergencies. The President must submit a specified determination about a foreign country to Congress prior to denying an income tax credit for taxes paid to the foreign country.
Bill· SS. 243 (117th)referred
United States · United States Congress · 4 February 2021
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.
Bill· SS. 255 (117th)referred
United States · United States Congress · 4 February 2021
Real Economic Support That Acknowledges Unique Restaurant Assistance Needed To Survive Act of 2021 or the RESTAURANTS Act of 2021 This bill temporarily establishes and provides funding for the Restaurant Revitalization Fund, from which the Department of the Treasury shall make grants to eligible food and beverage purveyors to cover specified costs such as payroll, operational expenses, and paid sick leave. For the grant program's initial period, Treasury must (1) prioritize awarding grants to marginalized and underrepresented communities, and (2) only award grants to eligible food and beverage purveyors with annual revenues of less than $1.5 million in 2019. For tax purposes, grant amounts are excluded from the recipient's gross income. An entity that received a loan under the Paycheck Protection Program established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019) may not apply for or use a restaurant revitalization grant for the same expenses for which the entity received the paycheck protection loan. Further, a grant applicant may request an additional amount to cover the cost of providing 10 days of paid sick leave to its employees. Treasury must report a list of grant recipients with the amount each recipient received, as well as demographics and other specified information.
Bill· SS. 262 (117th)referred
United States · United States Congress · 4 February 2021
Supporting State and Local Leaders Act This bill repeals the prohibition against granting state and local governments a tax credit for paid sick and paid family and medical leave.
Bill· HRH.R. 799 (117th)referred
United States · United States Congress · 4 February 2021
Tax Identity Protection Act This bill directs the Internal Revenue Service to report on the Taxpayer Identification Number Perfection Program, including an explanation of the extent to which program information could be used to identify individuals receiving wages without work authorization.
Resolution· HRESH.Res. 100 (117th)referred
United States · United States Congress · 4 February 2021
This resolution calls on the President to take executive action to cancel up to $50,000 in federal student loan debt for borrowers. Further, it encourages the President to (1) ensure that borrowers have no tax liability from the debt cancellation, (2) ensure that the debt cancellation helps close racial wealth gaps, and (3) pause student loan payments and interest accumulation on federal student loans for the duration of the COVID-19 (i.e., coronavirus disease 2019) pandemic.
Bill· HRH.R. 793 (117th)referred
United States · United States Congress · 4 February 2021
Real Economic Support That Acknowledges Unique Restaurant Assistance Needed To Survive Act of 2021 or the RESTAURANTS Act of 2021 This bill temporarily establishes and provides funding for the Restaurant Revitalization Fund, from which the Department of the Treasury shall make grants to eligible food and beverage purveyors to cover specified costs such as payroll, operational expenses, and paid sick leave. For the grant program's initial period, Treasury must (1) prioritize awarding grants to marginalized and underrepresented communities, and (2) only award grants to eligible food and beverage purveyors with annual revenues of less than $1.5 million in 2019. For tax purposes, grant amounts are excluded from the recipient's gross income. An entity that received a loan under the Paycheck Protection Program established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019) may not apply for or use a restaurant revitalization grant for the same expenses for which the entity received the paycheck protection loan. Further, a grant applicant may request an additional amount to cover the cost of providing 10 days of paid sick leave to its employees. Treasury must report a list of grant recipients with the amount each recipient received, as well as demographics and other specified information.
Bill· HRH.R. 822 (117th)referred
United States · United States Congress · 4 February 2021
Permanently Repeal the Estate Tax Act of 2021 This bill repeals the federal estate tax, effective for estates of decedents dying after December 31, 2020.
Bill· HRH.R. 786 (117th)referred
United States · United States Congress · 4 February 2021
Supporting State and Local Leaders Act This bill repeals the prohibition against granting state and local governments a tax credit for paid sick and paid family and medical leave.
Bill· HRH.R. 802 (117th)referred
United States · United States Congress · 4 February 2021
Tax Assistance for Crumbling Foundations Act This bill repeals the tax rule in effect through 2025 that limits the deduction for personal casualty losses to losses attributable to a federally declared disaster.
Bill· HRH.R. 821 (117th)referred
United States · United States Congress · 4 February 2021
Small Business Tax Fairness and Compliance Simplification Act This bill expands the tax credit for a portion of the employer-paid Social Security taxes for employee cash tips to include beauty service establishments. (Under current law, the credit is limited to tips received for providing, serving, or delivering food or beverages.) The credit applies to tips received in connection with providing beauty services to a customer or client if tipping employees who provide the service is customary. Beauty services include barbering and hair care, nail care, esthetics, and body and spa treatments. The bill also (1) establishes an employer tip reporting safe harbor for beauty service establishments, and (2) specifies reporting requirements for income received from renting space to individuals who provide beauty services. The employer tip reporting safe harbor for beauty service establishments provides an exemption from certain Internal Revenue Service tip examinations for employers who meet certain requirements for educational programs, reporting procedures, compliance with tax law, and recordkeeping.
Bill· HRH.R. 795 (117th)referred
United States · United States Congress · 4 February 2021
Coronavirus Assistance for American Families Act This bill provides individual taxpayers with additional recovery rebates in 2021. The amount of such rebates is $1,400 per individual ($2,800 for married individuals filing joint tax returns) and $1,400 for each dependent of the taxpayer. The rebate is phased out for individuals whose adjusted gross income exceeds $75,000 ($150,000 for joint returns). To be eligible for the rebate, taxpayers must include a valid Social Security account number on their tax returns. The bill directs the Department of the Treasury to conduct a public awareness campaign to inform taxpayers of the availability of the rebate.
Bill· HRH.R. 833 (117th)referred
United States · United States Congress · 4 February 2021
Family Savings for Kids and Seniors Act This bill provides an annual inflation adjustment after 2021 to the $5,000 tax exclusion for employer-provided dependent care assistance.
Bill· HRH.R. 837 (117th)referred
United States · United States Congress · 4 February 2021
Free Speech Fairness Act This bill permits a tax-exempt organization to make certain statements related to a political campaign without losing its tax-exempt status. An organization may not lose its tax-exempt status under section 501(c)(3) of the Internal Revenue Code or be deemed to have participated in, or intervened in any political campaign on behalf of (or in opposition to) any candidate for public office, solely because of the content of any statement that (1) is made in the ordinary course of the organization's regular and customary activities in carrying out its exempt purpose, and (2) results in the organization incurring not more than de minimis incremental expenses.
Bill· HRH.R. 804 (117th)referred
United States · United States Congress · 4 February 2021
Family and Medical Insurance Leave Act or the FAMILY Act This bill entitles every employee to a family and medical leave insurance (FMLI) monthly benefit payment of two-thirds of the employee's regular pay, limited to a maximum of $4,000, for not more than 60 days of qualified caregiving. The bill establishes the Office of Paid Family and Medical Leave within the Social Security Administration to administer the FMLI program. An FMLI benefit payment must be coordinated with any periodic benefits received under a state or local temporary disability insurance or family leave program. The bill imposes a tax on employers, employees, and self-employed individuals to fund FMLI benefits. It also establishes the Federal Family and Medical Leave Insurance Trust Fund to hold tax revenues.
Bill· HRH.R. 835 (117th)referred
United States · United States Congress · 4 February 2021
American Opportunity Accounts Act This bill establishes tax-exempt American Opportunity Accounts to provide children at birth with a $1,000 savings account with annual contributions up to $2,000 depending on family income. The accounts are available to children at age 18 for specified purposes, including educational expenses, home ownership, and investment that provides long-term returns.
Bill· HRH.R. 840 (117th)referred
United States · United States Congress · 4 February 2021
Retail Revitalization Act of 2021 This bill modifies rules related to rents received by real estate investment trusts (REITs) from related parties. It increases the permissible stock ownership and constructive stock ownership percentage in a REIT to 50% and modifies rules for taxable REIT subsidiaries.
Bill· HRH.R. 848 (117th)referred
United States · United States Congress · 4 February 2021
Growing Renewable Energy and Efficiency Now Act of 2021 or the GREEN Act of 202 1 This bill provides tax incentives for investment in renewable energy resources and energy efficiency programs. Among other provisions, the bill extends for five years the tax credit for production of electricity from certain renewable resources (e.g., wind facilities, biomass, landfill trash facilities), allows an election to treat certain tangible property as energy property for purposes of the energy tax credit, and modifies certain provisions of the energy tax credit and expands the credit for four years; expands the 30% energy tax credit to include energy storage technology or qualified biogas property; extends for one year the tax credit for carbon oxide sequestration; allows elective payments in lieu of certain energy-related tax credits; modifies the phaseout provisions of the income and excise tax credits for biodiesel and renewable diesel and alternative fuels and extends the termination date for such credits; extends and increases the tax credits for nonbusiness energy property and the new energy efficient home tax credit; extends for five years the residential energy efficient property tax credit; increases the tax deduction for energy efficient commercial buildings; modifies the limitations on new qualified plug-in electric drive motor vehicles tax credit and allows a new credit for such vehicles that are previously-owned; allows a new tax credit for zero emission heavy vehicles (vehicles with a gross weight rating of not less than 14,000 pounds and not powered by an internal combustion engine); extends for five years the tax credits for qualified fuel cell motor vehicles and alternative fuel cell refueling property; provides for additional allocations of the advanced energy project tax credit; allows a new tax credit for the labor costs of installing mechanical insulation property; allows a new tax credit to promote environmental justice programs (programs to improve health and economic outcomes of individuals residing in low-income areas or areas populated disproportionately by racial or ethnic minorities); and requires the Department of the Treasury to report on the utility of data from the Greenhouse Gas Reporting Program for determining the amount of greenhouse gases emitted by taxpayers for purposes of imposing a fee on them for such emissions.
Bill· HRH.R. 753 (117th)referred
United States · United States Congress · 3 February 2021
Serve the People, Not the Swamp Act This bill establishes requirements for Members of Congress related to consideration of appropriations bills, lobbying activities, and retirement benefits. Specifically, the bill prohibits (1) the House of Representatives from adjourning for more than three calendar days in August until it has approved annual appropriations bills for the fiscal year beginning on October 1 of that year, and (2) Congress from adjourning for more than three calendar days between October 1 and the end of the congressional session until the annual appropriations bills are presented to the President. Neither chamber may recess or stand adjourned longer than 24 hours during any calendar year until Congress has agreed to a budget resolution for the fiscal year beginning on October 1 of such year that projects a balanced budget by the last fiscal year covered by the resolution. The bill establishes a five-year ban on (1) individuals appointed to executive schedule positions from engaging in lobbying activities in the executive branch, and (2) lobbying activities by Members of Congress. The Office of Government Ethics may waive lobbying restrictions for certain employees if it determines that the restrictions would create an undue hardship in obtaining qualified personnel for agency positions and granting such waiver would not create the potential for undue influence or unfair advantage. The bill excludes future Members of Congress from the Federal Employees Retirement System (FERS) and requires Members currently enrolled in FERS to opt in to continue their enrollment.
Bill· HRH.R. 741 (117th)referred
United States · United States Congress · 3 February 2021
Sustainable Aviation Fuel Act This bill establishes targets and standards for reducing greenhouse gas emissions from airplane flights and provides incentives for the production and use of sustainable aviation fuel. Specifically, this bill establishes a national goal to achieve a net 35% reduction in greenhouse gas emissions from flights by 2035 and net zero emissions by 2050. The Environmental Protection Agency (EPA) must establish a low carbon fuel standard for aviation fuels. Under the standard, the EPA must set annual targets in order to reduce certain greenhouse gas emissions associated with aviation fuel by at least (1) 20% by 2030, and (2) 50% by 2050. Beginning in FY2023, the Department of Defense must make a bulk purchase of an amount of sustainable aviation fuel that is not less than 10% of the total amount of aviation fuel procured for operational purposes. Additionally, the Department of Transportation must implement a program that offers grants and cost-sharing agreements for projects to produce, transport, blend, or store sustainable aviation fuel. The projects must be located in the United States. Finally, the bill provides tax credits for the production of sustainable aviation fuel.
Bill· HRH.R. 749 (117th)referred
United States · United States Congress · 3 February 2021
Remote Seafood Employee Meals Tax Parity Act This bill provides that the 50% limitation on the tax deduction for business meals shall not apply to meals provided on certain fishing vessels or at certain fish processing facilities.
Bill· HRH.R. 756 (117th)referred
United States · United States Congress · 3 February 2021
This bill restricts eligibility for certain federal assistance benefits to U.S. citizens or nationals. This restriction applies to all means-tested benefits, other than tax benefits, and to benefits authorized under the Social Security Act. An individual must provide evidence of citizenship or nationality status and attest to that status when applying for these benefits.
Bill· HRH.R. 774 (117th)referred
United States · United States Congress · 3 February 2021
Spotlight Act This bill renders null and void final Internal Revenue Service (IRS) regulations published on May 28, 2020, relating to the reporting requirements of tax-exempt organizations. The bill requires tax-exempt organizations that fall under sections 501(c)(4), 501(c)(5), and 501(c)(6) of the Internal Revenue Code (e.g., social welfare organizations, labor organizations, business leagues) to disclose the names and addresses of all substantial contributors (persons who contribute more than $5,000 per year to such organizations) on their information returns. The bill also eliminates the authority of the IRS to provide exceptions to the disclosure requirements for tax-exempt organizations. This provision does not apply to determinations made by the IRS before July 16, 2018.
Bill· SS. 197 (117th)referred
United States · United States Congress · 3 February 2021
Cost Recovery and Expensing Acceleration to Transform the Economy and Jumpstart Opportunities for Businesses and Startups Act or the CREATE JOBS Act This bill allows permanent expensing of qualified property (i.e., property with a recovery period of 20 years or less and that is computer software, water utility property, or film, television, or live theatrical production property). It also modifies depreciation provisions for residential rental property and nonresidential real property. The bill repeals provisions for the amortization of research and experimental expenditures, thus providing for direct expensing of such expenditures.
Bill· SS. 215 (117th)referred
United States · United States Congress · 3 February 2021
Spotlight Act This bill renders null and void final Internal Revenue Service (IRS) regulations published on May 28, 2020, relating to the reporting requirements of tax-exempt organizations. The bill requires tax-exempt organizations that fall under sections 501(c)(4), 501(c)(5), and 501(c)(6) of the Internal Revenue Code (e.g., social welfare organizations, labor organizations, business leagues) to disclose the names and addresses of all substantial contributors (persons who contribute more than $5,000 per year to such organizations) on their information returns. The bill also eliminates the authority of the IRS to provide exceptions to the disclosure requirements for tax-exempt organizations. This provision does not apply to determinations made by the IRS before July 16, 2018.
Bill· SS. 212 (117th)referred
United States · United States Congress · 3 February 2021
Access Technology Affordability Act of 2021 This bill allows a refundable tax credit equal to the amounts paid for qualified access technology for use by a blind individual who is the taxpayer, the taxpayer's spouse, or a dependent of the taxpayer. Qualified access technology is hardware, software, or other information technology with the primary function of converting or adapting information that is visually represented into forms or formats useable by blind individuals. The credit is limited to (1) costs that are not compensated by insurance or otherwise, and (2) an aggregate amount of $2,000 per blind individual in any period of three consecutive taxable years. The credit must be adjusted for inflation after 2022 and terminates after 2026.
Bill· SS. 203 (117th)referred
United States · United States Congress · 3 February 2021
Healthy Food Access for All Americans Act This bill allows tax credits and grants for activities that provide access to healthy food in food deserts, which are communities that have limited or no access to grocery stores and meet income requirements. For entities that are certified by the Department of the Treasury as special access food providers using specified criteria, the bill allows tax credits for operating a new grocery store or renovating an existing grocery store in a food desert. The bill also authorizes grants for a portion of (1) the construction costs of building a permanent food bank in a food desert, and (2) the annual operating costs of temporary access merchants (mobile markets, farmers markets, and food banks). Treasury, in coordination with the Department of Agriculture (USDA), must annually allocate the tax credits and grants to special access food providers. Grants authorized by this bill are not considered gross income for tax purposes. The bill also requires USDA to update the Food Access Research Atlas at least annually to account for food retailers that are placed in service during that year.
Bill· SJRESS.J.Res. 6 (117th)referred
United States · United States Congress · 3 February 2021
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 two-thirds vote of each chamber. The prohibition excludes outlays for repayment of debt principal and receipts derived from borrowing. The amendment prohibits total outlays for any fiscal year from exceeding 18% of the gross domestic product of the United States, unless two-thirds of each chamber of Congress provides for a specific increase above this amount. The amendment requires a two-thirds vote of each chamber of Congress to impose a new tax, increase the statutory rate of any tax, or increase the aggregate amount of revenue. It requires a three-fifths vote of each chamber to increase the limit on the debt of the United States. The President must submit an annual budget in which total outlays do not exceed total receipts and 18% of the gross domestic product of the United States. The amendment prohibits a court from ordering a revenue increase to enforce the requirements. Congress may waive specified requirements when a declaration of war is in effect or the United States is engaged in a military conflict that causes an imminent and serious military threat to national security.
Resolution· HRESH.Res. 85 (117th)passed
United States · United States Congress · 2 February 2021
Sets forth the rule for consideration of the bill (H.R. 447) to amend the Act of August 16, 1937 (commonly referred to as the "National Apprenticeship Act") and expand the national apprenticeship system to include apprenticeships, youth apprenticeships, and pre-apprenticeship registered under such Act, to promote the furtherance of labor standards necessary to safeguard the welfare of apprentices, and for other purposes; providing for consideration of the concurrent resolution (H. Con. Res. 11) establishing the congressional budget for the United States Government for fiscal year 2021 and setting forth the appropriate budgetary levels for fiscal years 2022 through 2030.
Bill· HRH.R. 696 (117th)referred
United States · United States Congress · 2 February 2021
CARES Windfall for the Wealthiest Repeal Act This bill restores and makes permanent the limitation on excess businesses losses of noncorporate taxpayers. It also allows taxpayers a carryback of their net operating losses arising in 2019 and 2020.
Bill· HRH.R. 738 (117th)referred
United States · United States Congress · 2 February 2021
Essential Pay for Essential Workers Act This bill requires employers to pay essential health care employees a premium amount in addition to their regular rate of pay during an emergency period. It also allows employers a payroll tax credit for the payment of such enhanced wages to essential employees.
Bill· HRH.R. 697 (117th)referred
United States · United States Congress · 2 February 2021
Stop Subsidizing Multimillion Dollar Corporate Bonuses Act This bill extends the $1 million limit on the deductibility of executive compensation to all employees of publicly traded corporations.
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