Taxation

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1,251 records in US in 2005

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Records

Bill· SS. 240 (109th)referred

Small Business Military Reservist Tax Credit Act

United States · United States Congress · 1 February 2005

Small Business Military Reservist Tax Credit Act - Amends the Internal Revenue Code to allow: (1) certain small business employers (50 or fewer employees) and small manufacturers (100 or fewer employees) a tax credit for a percentage of the differential between the average daily civilian compensation and average daily military pay and allowances of their military reservist employees who are called to active duty; (2) such employers a tax credit for the hiring of temporary replacement employees; and (3) self-employed military reservists a comparable tax credit for a percentage of the differential between their average daily self-employment income and their average daily military pay and allowances. Denies a tax credit: (1) to employers who fail to comply with employment or reemployment rights of military reservists; and (2) for employees who are called to active duty for training.

Bill· SS. 246 (109th)referred

Adoption Tax Relief Guarantee Act

United States · United States Congress · 1 February 2005

Adoption Tax Relief Guarantee Act - Exempts provisions expanding the adoption tax credit and adoption assistance programs enacted by the Economic Growth and Tax Relief Reconciliation Act of 2001 from the general terminating (sunset) provisions of that Act.

Bill· HRH.R. 441 (109th)open

Education, Achievement, and Opportunity Act

United States · United States Congress · 1 February 2005

Education, Achievement, and Opportunity Act - Amends the Internal Revenue Code to allow an annual refundable tax credit for certain expenses incurred for children enrolled in elementary or secondary public and private schools. Includes as eligible expenses: tuition and fees, computers and educational software, academic tutoring, special needs services for children with disabilities, transportation fees, and academic testing services. Excludes expenses for nonacademic purposes, including fees for student activities, athletics, insurance, school uniforms, and nonacademic after-school activities. Limits the amount of such credit to $2,500 for a child enrolled in an elementary school and $3,500 for a child in secondary school. Reduces such credit amounts for taxpayers earning over $75,000 ($150,000 for married taxpayers filing a joint return).

Bill· HRH.R. 454 (109th)referred

Natural Gas Production Act of 2005

United States · United States Congress · 1 February 2005

Natural Gas Production Act of 2005 - Amends the Internal Revenue Code to qualify an onshore well from a formation more than 15,000 feet deep for the tax credit for producing fuel from a nonconventional source.

Bill· HRH.R. 471 (109th)referred

To amend the Internal Revenue Code of 1986 to increase the frequency of disclosure of information by political organizations and to improve the linkage between databases for public disclosure of election-related information maintained by the Department of the Treasury and the Federal Election Commission.

United States · United States Congress · 1 February 2005

Amends the Internal Revenue Code to revise disclosure requirements for tax-exempt political organizations. Requires such an organization to make monthly reports in any election year in which it accepts contributions or makes expenditures of $25,000 or more. Requires quarterly reports for organizations with less than $25,000 in contributions or expenditures, but requires a change to monthly reporting upon receipt of contributions in excess of $25,000 or the making of expenditures greater than $25,000. Requires: (1) pre-election and post-election reports; and (2) semiannual reports in years in which a regularly scheduled election is not held. Requires: (1) the Secretary of the Treasury to take actions to increase disclosure to the public of tax-exempt political organization reporting; and (2) the Secretary and the Federal Election Commission (FEC) to take actions to improve the linkage between the databases for public disclosure of election related information maintained by the Department of the Treasury and the FEC.

Bill· HRH.R. 440 (109th)open

Bipartisan Retirement Security Act of 2005

United States · United States Congress · 1 February 2005

Bipartisan Retirement Security Act of 2005 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act (SSA) to add a new part B (Individual Security System) under which the Commissioner of Social Security shall establish in the Individual Security Fund (created under this Act) an individual security account that is federally administered and funded by employee and employer Social Security payroll deductions available for investment for each eligible individual born after December 31, 1949. Makes an individual eligible, in specified circumstances, to designate a privately-administered individual security account to serve in lieu of the individual's federally administered individual security account. Establishes in the Treasury the Individual Security Fund, and in the Social Security Administration an Individual Security Fund Board. Prohibits an individual at any time from concurrently maintaining: (1) a privately administered individual security account with each of two or more certified institutions; or (2) a privately administered and a federally administered individual security account. Amends the Internal Revenue Code to: (1) entitle each part B eligible individual to a credit, based on annual wages, self-employment income, or earned income credit, for use only for an individual security account; and (2) provide for the tax treatment of such accounts, excluding from gross income any amounts voluntarily contributed to them, together with earnings. Amends SSA title II to establish the minimum monthly insurance benefit of a qualified individual who initially becomes eligible for old-age or disability insurance benefits, or dies (before becoming eligible for such benefits), for a month beginning after December 31, 2009, and who (if ineligible for old-age insurance benefits) has quarters of coverage greater in number than the number of such individual's elapsed years. Amends SSA title V to establish a mechanism for remedying unforeseen deterioration in social security solvency. Increases widow's and widower's insurance benefits. Limits the benefits of a married couple to the level of maximum worker benefits.

Bill· HRH.R. 462 (109th)referred

Medicare Corporate Accountability Act of 2004

United States · United States Congress · 1 February 2005

Medicare Corporate Accountability Act of 2004 (sic) - Amends the Internal Revenue Code to impose upon employers an excise tax on the termination of prescription drug benefits to retirees who attained age 65 before the termination of benefits and whose employment terminated before the enactment of this Act. Requires the Secretary of the Treasury to transfer tax revenues raised by this Act to the Medicare Prescription Drug Account.

Bill· HRH.R. 506 (109th)referred

For the relief of Christine L. Barrott.

United States · United States Congress · 1 February 2005

Makes specified Internal Revenue Code provisions relating to limitations on credits or refunds after a limitation period inapplicable to a claim filed by Christine L. Barrott of Milton, Florida, for credit or refund of overpayments of the individual Federal income tax Christine L. Barrott paid for the taxable years 1990 through 1999, but only if such individual submits a claim within the one-year period beginning on the date of the enactment of this Act.

Bill· HRH.R. 443 (109th)referred

To amend the Internal Revenue Code of 1986 to provide a tax credit to employers for the value of the service not performed during the period employees are performing service as members of the Ready Reserve or the National Guard.

United States · United States Congress · 1 February 2005

Amends the Internal Revenue Code to provide employers a business tax credit for up to ten percent of compensation not paid to their employees who were members of the Ready Reserve or National Guard absent from work to perform active duty. Limits such credit to $2,000 for any one Ready Reserve-National Guard employee per year.

Bill· HRH.R. 448 (109th)referred

To amend the Internal Revenue Code of 1986 to make inapplicable the 10 percent additional tax on early distributions from certain pension plans of public safety employees.

United States · United States Congress · 1 February 2005

Amends the Internal Revenue Code to permit certain public service employees (i.e., police, firefighters, or emergency medical workers) to take distributions from defined employee benefit plans at age 50 (currently, 55) without incurring the ten percent penalty on early distributions from such plans.

Bill· HRH.R. 450 (109th)referred

National Science Education Incentive Act of 2005

United States · United States Congress · 1 February 2005

National Science Education Incentive Act of 2005 - Amends the Internal Revenue Code to allow: (1) certain science, engineering, math, or technology teachers who teach in elementary or secondary schools a refundable tax credit for ten percent of their undergraduate tuition costs, up to $1,000 ($1,500 for teachers in high-needs school districts); and (2) a general business tax credit for certain contributions of property or services to elementary and secondary schools and for teacher training to promote instruction in science, technology, engineering, or mathematics (STEM contributions).

Bill· HRH.R. 495 (109th)referred

College Textbook Tax Credit Act

United States · United States Congress · 1 February 2005

College Textbook Tax Credit Act - Amends the Internal Revenue Code to allow a nonrefundable tax credit for the cost of college textbooks. Limits the amount of such credit to $1,000 for any taxable year.

Bill· HRH.R. 442 (109th)referred

To amend the Internal Revenue Code of 1986 to change the deadline for income tax returns for calendar year taxpayers from the 15th of April to the first Monday in November.

United States · United States Congress · 1 February 2005

Amends the Internal Revenue Code to change the income tax filing deadline for calendar year taxpayers from April 15 to the first Monday in November.

Bill· HRH.R. 453 (109th)referred

Home Lead Safety Tax Credit Act of 2005

United States · United States Congress · 1 February 2005

Home Lead Safety Tax Credit Act of 2005 - Amends the Internal Revenue Code to provide owners of residential properties built in the United States before 1978 a tax credit for lead-based paint abatement costs performed by a certified lead abatement contractor. Limits the amount of such credit to 50 percent of the cost of the abatement, not to exceed $1,500 per dwelling unit.

Bill· HRH.R. 446 (109th)referred

To amend the Internal Revenue Code of 1986 to provide to employers a tax credit for compensation paid during the period employees are performing service as members of the Ready Reserve or the National Guard.

United States · United States Congress · 1 February 2005

Amends the Internal Revenue Code to allow employers a business tax credit for up to 50 percent of the actual compensation paid to employees who were members of the Ready Reserve or National Guard and who were absent from work to perform active duty. Limits such credit to $2,000 for any one Ready Reserve-National Guard employee.

Bill· HJRESH.J.Res. 16 (109th)referred

Proposing an amendment to the Constitution of the United States to repeal the sixteenth article of amendment.

United States · United States Congress · 1 February 2005

Constitutional Amendment - Repeals the Sixteenth Amendment to the Constitution (authorizing taxation of income).

Resolution· HCONRESH.Con.Res. 40 (109th)referred

Expressing the sense of the Congress that, for fiscal year 2006, rates of compensation for civilian employees of the United States should be adjusted at the same time, and in the same proportion, as are rates of compensation for members of the uniformed services.

United States · United States Congress · 1 February 2005

Expresses the sense of Congress that, for fiscal year 2006, rates of compensation for all U.S. civilian employees should be adjusted at the same time, and in the same proportion, as are such rates for members of the uniformed services.

Bill· SS. 219 (109th)referred

National Employee Savings and Trust Equity Guarantee Act of 2005

United States · United States Congress · 31 January 2005

National Employee Savings and Trust Equity Guarantee Act of 2005 - Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to require defined contribution plans to allow employees to divest employer stock and diversify their pension asset investments. Revises requirements relating to: (1) information to assist pension plan participants; (2) protection of plan participants; (3) pension plan funding and deductions; (4) the Pension Benefit Guaranty Corporation (PBGC); (5) replacement of the interest rate of 30-year treasury securities for purposes of funding, PBGC premium rates, and calculating lump-sum distributions; (6) portability and distribution rules; (7) the Employee Plans Compliance Resolution System; (8) spousal pension protection, including spousal consent for distributions from defined contribution plans and division of pension benefits upon divorce; (9) railroad retirement; (10) joint and survivor annuity benefits; and (11) compensation and pensions of Tax Court judges.

Bill· SS. 195 (109th)referred