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Taxation

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1,251 records in US in 2019

Records

Resolution· HRESH.Res. 52 (116th)passed

Providing for consideration of the joint resolution (H.J. Res. 28) making further continuing appropriations for fiscal year 2019, and for other purposes, and providing for consideration of motions to suspend the rules.

United States · United States Congress · 16 January 2019

Sets forth the rule for consideration of the joint resolution (H.J. Res. 28) making further continuing appropriations for fiscal year 2019, and for other purposes, and providing for consideration of motions to suspend the rules.

Bill· HRH.R. 622 (116th)referred

Government Shutdown Prevention Act

United States · United States Congress · 16 January 2019

Government Shutdown Prevention Act This bill provides continuing appropriations to prevent a government shutdown if any appropriations measure for a fiscal year has not been enacted before the fiscal year begins or a joint resolution making continuing appropriations is not in effect. For an initial 60-day period, the bill provides continuing appropriations at 95% of the rate for the preceding year to continue programs, projects, and activities for which funds were provided in the preceding fiscal year. The bill reduces the continuing appropriations by 2% after the first 60-day period and by an additional 2% for each subsequent 60-day period until the applicable appropriations legislation is enacted.

Bill· HRH.R. 621 (116th)referred

Student Empowerment Act

United States · United States Congress · 16 January 2019

Student Empowerment Act This bill allows tax-exempt distributions from qualified tuition programs (known as 529 plans) to be used for additional educational expenses in connection with enrollment or attendance at an elementary or secondary school. (Under current law, distributions in connection with an elementary or secondary school are limited to tuition for a public, private, or religious school.) The bill allows the distributions to be used for additional educational expenses, including curriculum and curricular materials, books or other instructional materials, online educational materials, tutoring or educational classes outside the home, testing fees, fees for dual enrollment in an institution of higher education, and educational therapies for students with disabilities. Distributions may also be used for tuition and the purposes above in connection with a homeschool (whether treated as a homeschool or a private school under state law).

Bill· HRH.R. 619 (116th)referred

Human Trafficking Survivor Tax Relief Act

United States · United States Congress · 16 January 2019

Human Trafficking Survivor Tax Relief Act This bill modifies the requirements for calculating taxable income to exclude from gross income civil damages, restitution, or other monetary awards (including compensatory or statutory damages and restitution imposed in a criminal matter) awarded to victims of peonage, slavery, or human trafficking.

Bill· HRH.R. 593 (116th)referred

Small Business Owners’ Tax Simplification Act of 2019

United States · United States Congress · 16 January 2019

Small Business Owners' Tax Simplification Act of 201 9 This bill modifies several tax-related requirements that affect small businesses and self-employed individuals. The bill includes provisions that align the deadlines for quarterly estimated tax payments with the calendar year quarters; modify the dollar thresholds for various information reporting requirements; allow certain self-employed individuals to participate in cafeteria benefit plans; exclude from self-employment income net earnings that are less than the amount required under the Social Security Act for a quarter of coverage for the calendar year in which the tax year began; allow certain health insurance costs of self-employed individuals to be deducted for self-employment tax purposes; and specify that voluntary tax withholding agreements, training, or group discount programs have no effect on whether an individual is classified as an employee or an employer. The Department of the Treasury must (1) establish uniform standards and procedures for the acceptance of digital or electronic signatures, and (2) use prenotification testing to verify recipient information before transferring a tax refund or credit through an electronic funds transfer.

Bill· HRH.R. 591 (116th)referred

21st Century Investment Act of 2019

United States · United States Congress · 16 January 2019

21st Century Investment Act of 201 9 This bill modifies the tax credit for increasing research activities to allow an increased 25% tax credit rate for amounts paid or incurred to any person (other than an employee of the taxpayer) for research, substantially all of which occurs in the United States.

Bill· HRH.R. 589 (116th)referred

Middle Class Savings Act

United States · United States Congress · 16 January 2019

Middle Class Savings Act This bill modifies the tax brackets that apply to taxes on capital gains. The bill aligns the thresholds with the brackets for the regular income tax rates enacted in P.L. 115-97 (commonly known as the Tax Cuts and Jobs Act).

Bill· SS. 172 (116th)referred

Health Insurance Tax Relief Act of 2019

United States · United States Congress · 16 January 2019

Health Insurance Tax Relief Act of 2019 This bill delays reimposition of the annual fee on health insurers until 2022. Under current law, the annual fee for a health insurer is calculated based on the insurer's share of total premiums from the preceding year. The fee is suspended for 2019 (i.e., there is no fee based on premiums from 2018); reimposition is scheduled for 2020.

Bill· SS. 170 (116th)referred

Charitable Conservation Easement Program Integrity Act of 2019

United States · United States Congress · 16 January 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.

Bill· SS. 169 (116th)referred

Human Trafficking Survivor Tax Relief Act

United States · United States Congress · 16 January 2019

Human Trafficking Survivor Tax Relief Act This bill modifies the requirements for calculating taxable income to exclude from gross income civil damages, restitution, or other monetary awards (including compensatory or statutory damages and restitution imposed in a criminal matter) awarded to victims of peonage, slavery, or human trafficking.

Bill· SS. 157 (116th)referred

Student Empowerment Act

United States · United States Congress · 16 January 2019

Student Empowerment Act This bill allows tax-exempt distributions from qualified tuition programs (known as 529 plans) to be used for additional educational expenses in connection with enrollment or attendance at an elementary or secondary school. (Under current law, distributions in connection with an elementary or secondary school are limited to tuition for a public, private, or religious school.) The bill allows the distributions to be used for additional educational expenses, including curriculum and curricular materials, books or other instructional materials, online educational materials, tutoring or educational classes outside the home, testing fees, fees for dual enrollment in an institution of higher education, and educational therapies for students with disabilities. Distributions may also be used for tuition and the purposes above in connection with a homeschool (whether treated as a homeschool or a private school under state law).

Bill· SS. 147 (116th)referred

Government Shutdown Prevention Act of 2019

United States · United States Congress · 16 January 2019

Government Shutdown Prevention Act of 2019 This bill provides continuing appropriations to prevent a government shutdown if any appropriations measure for a fiscal year has not been enacted before the fiscal year begins or a joint resolution making continuing appropriations is not in effect. For an initial 90-day period, the bill provides continuing appropriations at 99% of the rate for the preceding year to continue programs, projects, and activities for which funds were provided in the preceding fiscal year. The bill reduces the continuing appropriations by 1% after the first 90-day period and by an additional 1% for each subsequent 90-day period until the applicable appropriations legislation is enacted.

Bill· SS. 146 (116th)referred

Move America Act of 2019

United States · United States Congress · 16 January 2019

Move America Act of 201 9 This bill allows tax-exempt Move America bonds and Move America tax credits to be used for certain infrastructure projects. A Move America bond is treated as a tax-exempt private facility bond with certain exceptions. At least 95% of the net proceeds from the issuance of the bond must be used for infrastructure projects, including airports; docks and wharves; mass commuting facilities; facilities for the furnishing of water; sewage facilities; railroads; certain surface transportation projects eligible for federal assistance, projects for an international bridge or tunnel, or facilities for transferring freight from truck to rail or rail to truck; flood diversions; inland waterways; or rural broadband service infrastructure. The bill specifies exceptions and modifications to existing rules for bonds regarding land acquisition, government ownership, rehabilitation expenditures, and the alternative minimum tax. The bonds are subject to a volume cap equal to 50% of a state's current private activity bond volume cap. States may exchange all or a portion of the volume cap for Move America tax credits to be allocated to taxpayers. The credits include (1) an equity credit for a portion of the basis of each qualified facility; and (2) an infrastructure fund credit for investments in qualified infrastructure funds, including a state infrastructure bank, a water pollution control revolving fund, or a drinking water treatment revolving loan fund.

Bill· SS. 137 (116th)referred

Right Start Child Care and Education Act of 2019

United States · United States Congress · 16 January 2019

Right Start Child Care and Education Act of 201 9 This bill expands the tax credits and exclusions that are available for child care expenses. The bill includes provisions that increase the tax credit for employer-provided child care facilities; increase the household and dependent care tax credit and make the credit refundable; allow a new $2,000 annual tax credit for three years for child care providers who hold a bachelor's degree in early childhood education, child care, or a related degree and who provide at least 1,200 hours of child care services in a taxable year; and increase the tax exclusion for employer-provided dependent care assistance.

Bill· HRH.R. 567 (116th)referred

Save Social Security Act of 2019

United States · United States Congress · 15 January 2019

Save Social Security Act of 2019 This bill modifies the requirements for Social Security payroll taxes and benefits to apply Social Security payroll taxes to annual income above $300,000, include earnings above $300,000 in the benefit formula, and increase to $100,000 the income threshold above which a portion of a taxpayer's Social Security benefits is included in gross income. (Under current law, Social Security payroll taxes apply to the first $132,900 of income in 2019 and a portion of benefits is included in the gross income of individuals with certain income that exceeds thresholds of $0, $25,000, or $32,000, depending on the individual's filing status.)

Bill· HRH.R. 545 (116th)referred

Financial Relief for Feds Act of 2019

United States · United States Congress · 15 January 2019

Financial Relief for Feds Act of 2019 This bill allows certain employees who are not paid during a lapse in federal appropriations to make penalty-free withdrawals from retirement accounts. The bill applies to employees of the federal government, federal contractors, federal grantees, and the District of Columbia.

Bill· HRH.R. 575 (116th)referred

Lessening Regulatory Costs and Establishing a Federal Regulatory Budget Act of 2019

United States · United States Congress · 15 January 2019

Lessening Regulatory Costs and Establishing a Federal Regulatory Budget Act of 2019 This bill establishes procedures and provides statutory authority to reduce the number of federal regulations. Specifically, it requires each agency to establish a regulatory reform task force chaired by a designated regulatory reform officer. Each task force must, among other duties (1) review each existing agency regulation; (2) estimate the potential cost savings of repealing or modifying each regulation; and (3) identify regulations that are appropriate for repeal, replacement, or modification based on cost, effectiveness, and impact on employment. The bill further provides statutory authority for the executive order prohibiting agencies from issuing a new regulation with an economic impact of at least $100 million without identifying two regulations for repeal that will offset the cost of the proposed new regulation. Agencies also must submit a list of all planned regulatory actions for inclusion in the semiannual Unified Agenda of Federal Regulatory and Deregulatory Actions, including (1) the estimated economic effect of each action, and (2) proposed deregulatory actions to offset the cost of each proposed new regulation. Additionally, the Office of Management and Budget must establish an annual regulatory budget for each federal agency that specifies the net allowable increase in regulatory costs for each agency during the next fiscal year.

Bill· HRH.R. 546 (116th)referred

Border Bonds for America Act of 2019

United States · United States Congress · 15 January 2019

Border Bonds for America Act of 2019 This bill directs the Department of the Treasury to issue up to $5 billion in bonds in a fiscal year, with proceeds going into a trust fund for the construction of reinforced fencing, physical barriers, and related infrastructure for the southwest border with Mexico. Treasury may issue such bonds for 30 years from the bill's enactment date. The bill also authorizes Treasury to accept gifts of money for the same purpose.

Resolution· HRESH.Res. 43 (116th)passed

Providing for consideration of the bill (H.R. 268) making supplemental appropriations for the fiscal year ending September 30, 2019, and for other purposes, and waiving a requirement of clause 6(a) of rule XIII with respect to consideration of certain resolutions reported from the Committee on Rules.

United States · United States Congress · 15 January 2019

Sets forth the rule for consideration of the bill (H.R. 268) making supplemental appropriations for the fiscal year ending September 30, 2019, and for other purposes, and waiving a requirement of clause 6(a) of rule XIII with respect to consideration of certain resolutions reported from the Committee on Rules.

Bill· SS. 135 (116th)referred

Prioritizing Help to Businesses Act

United States · United States Congress · 15 January 2019

Prioritizing Help to Businesses Act This bill authorizes additional H-2B visas for temporary nonagricultural workers in states with relatively low unemployment. Currently, such visas are capped nationally at 66,000 a year. For positions in states that had a seasonally adjusted unemployment rate of 3.5% or lower in three of the five most recent Bureau of Labor Statistics monthly reports issued in the previous fiscal year, a certain number of H-2B visas may be issued that don't count against the 66,000 per year cap. For such exempted H-2B visas, a state may receive each year no more than 125% of the number of visas for aliens working in the state in the last completed fiscal year or 2,500, whichever is less.

Bill· SS. 128 (116th)referred

Stop Taxing Our Potential Act of 2019

United States · United States Congress · 15 January 2019

Stop Taxing Our Potential Act of 201 9 This bill prohibits a state from imposing on a person obligations related to collecting or paying a sales tax, use tax, or similar tax unless the person had a physical presence in the state during the calendar quarter with respect to which the obligation is imposed. A person is physically present if the person's business activities in the state include maintaining a commercial or legal domicile in the state; owning, holding, leasing, or maintaining certain property in the state; having one or more employees, agents, or independent contractors in the state who provide on-site design, installation, or repair services on behalf of the remote seller; having one or more employees, exclusive agents or exclusive independent contractors present in the state who engage in activities that substantially assist the person to establish or maintain a market in the state; or maintaining an office in the state at which three or more employees are regularly employed. The bill specifies certain activities and agreements that indicate a de minimis physical presence that is excluded from the definition of "physical presence." The bill also specifies that U.S. district courts have original jurisdiction over civil actions to enforce this bill.

Bill· HRH.R. 536 (116th)referred

Hurricane Florence Tax Relief Act

United States · United States Congress · 14 January 2019

Hurricane Florence Tax Relief Act This bill allows various tax credits, tax deductions, and modifications to existing rules for individuals and businesses affected by Hurricane Florence. With respect to individuals and businesses in the affected areas, the bill waives the 10% additional tax on early distributions from retirement plans for up to $100,000 in distributions made on or after September 13, 2018, and before January 1, 2020; permits individuals to recontribute funds to retirement plans if the funds were distributed for a home purchase in a Hurricane Florence disaster area that was cancelled on account of the hurricane; increases the limit and extends the repayment deadline for loans from retirement plans; allows an employee retention tax credit for a portion of the wages paid to an employee whose principal place of employment on specified dates was in a Hurricane Florence disaster zone; temporarily suspends the limitation on charitable contributions for relief efforts in the Hurricane Florence disaster area; modifies the rules for the deduction for personal casualty losses; and allows taxpayers to use earned income from the immediately preceding year for the purpose of determining earned income for the earned income tax credit and the child tax credit.

Bill· HRH.R. 497 (116th)passed

BRAVE Act of 2019

United States · United States Congress · 11 January 2019

Burial Rights for America’s Veterans’ Efforts Act of 2019 or the BRAVE Act of 2019 This bill increases the amounts payable through the Department of Veterans Affairs (VA) for (1) burial and funeral expenses of veterans, and (2) such expenses in connection with a veteran's death due to a service-connected disability. The VA shall also increase such amounts each fiscal year to account for inflation.

Bill· HRH.R. 519 (116th)referred

Tax Free Health Insurance Act of 2019

United States · United States Congress · 11 January 2019

Tax Free Health Insurance Act of 201 9 This bill allows an individual taxpayer a deduction from gross income for insurance premiums paid for the health care coverage of the taxpayer and the taxpayer's spouse and dependents. The bill makes the deduction available whether or not the taxpayer itemizes other deductions.

Bill· HRH.R. 521 (116th)referred

Permanently Repeal the Estate Tax Act of 2019

United States · United States Congress · 11 January 2019

Permanently Repeal the Estate Tax Act of 201 9 This bill repeals the federal estate tax, effective for estates of decedents dying after December 31, 2018.

Bill· HRH.R. 515 (116th)referred

State And Local Tax Deduction Fairness Act of 2019

United States · United States Congress · 11 January 2019

State And Local Tax Deduction Fairness Act of 2019 This bill repeals the limitation on individual tax deductions for certain state and local taxes. (For tax years 2018-2025, the deduction for certain state and local taxes is currently limited to $10,000 per year for individuals or $5,000 for married individuals filing a separate return.)

Bill· HRH.R. 513 (116th)referred

Nonprofits Support Act

United States · United States Congress · 11 January 2019

Nonprofits Support Act This bill modifies the requirements for determining the unrelated business taxable income of tax-exempt organizations. The bill repeals provisions that (1) require organizations with more than one unrelated trade or business to compute unrelated business taxable income separately for each trade or business; and (2) increase unrelated business taxable income by the amount of expenses paid or incurred by an organization for certain fringe benefits for which a tax deduction is not allowed, including benefits relating to transportation, parking, or an on-premises athletic facility.

Bill· HRH.R. 510 (116th)referred

BRACE Act of 2019

United States · United States Congress · 11 January 2019

Building Rail Access for Customers and the Economy Act of 2019 or the BRACE Act of 2019 This bill permanently extends the tax credit for railroad track maintenance. The extension applies to expenditures paid or incurred during tax years beginning after 2017. Assignments of miles of railroad track, including related expenditures, for tax years ending after 2017 must be treated as timely if they are made pursuant to a written agreement entered into within 90 days of the enactment of this bill.

Bill· SS. 94 (116th)open

Target Practice and Marksmanship Training Support Act

United States · United States Congress · 10 January 2019

Target Practice and Marksmanship Training Support Act This bill allows a state to use federal funds to cover a higher percentage of the costs for the construction and expansion of public target ranges. Specifically, a state may use specified federal grant funds to pay up to 90% of such costs (rather than 75%, as under current law). Additionally, amounts provided for these purposes shall remain available for five fiscal years (rather than two, as under current law).

Bill· HRH.R. 480 (116th)referred

Homeland Threat Assessment Act

United States · United States Congress · 10 January 2019

Homeland Threat Assessment Act This bill requires the Department of Homeland Security's Office of Intelligence and Analysis to assess the terrorist threat to the homeland for each of the next five fiscal years. Each assessment shall include: empirical data assessing terrorist activities and incidents over time in the United States; an evaluation of current and future terrorist tactics; an assessment of criminal activity suspected of financing terrorist activity; detailed information on all individuals denied entry to or removed from the United States as a result of material support provided to a foreign terrorist organization; the efficacy and spread of foreign terrorist organization propaganda, messaging, or recruitment; an assessment of threats, including cyber threats, to the homeland, including to critical infrastructure and federal civilian networks; an assessment of terrorism and criminal threats posed by individuals and organized groups seeking to unlawfully enter the United States; and an assessment of threats to the transportation sector.

Bill· HRH.R. 476 (116th)referred

Solar EDGE Act

United States · United States Congress · 10 January 2019

Solar Expansion of Distributed Generation Exponentially Act or the Solar EDGE Act This bill increases for 2 years tax credits that apply to solar property with a nameplate capacity of less than 20 kilowatts. The increases apply to the investment tax credit and the tax credit for residential energy efficient property expenditures.

Bill· HRH.R. 471 (116th)referred

Taxpayer Exposure Mitigation Act

United States · United States Congress · 10 January 2019

Taxpayer Exposure Mitigation Act This bill requires the Federal Emergency Management Agency (FEMA) to annually transfer a portion of the risk from the National Flood Insurance Program (NFIP) to private reinsurance or capital markets. The amount of transferred risk must be based on a probable maximum loss target for NFIP established by FEMA each fiscal year.

Bill· HRH.R. 457 (116th)referred

Health Savings Account Act

United States · United States Congress · 10 January 2019

Health Savings Account Act This bill modifies the requirements for health savings accounts (HSAs) to (1) increase the maximum contribution limits for HSAs to match the sum of the annual deductible and out-of-pocket expenses permitted under a high deductible health plan, (2) allow individuals who receive primary care services in exchange for a fixed periodic fee or payment to participate in an HSA, and (3) permit HSAs to be used for fitness center memberships. The bill also allows a medical care tax deduction for periodic provider fees, including (1) periodic fees paid to a primary care physician for a defined set of medical services or the right to receive medical services on an as-needed basis; and (2) pre-paid primary care services designed to screen for, diagnose, cure, mitigate, treat, or prevent disease and promote wellness.

Bill· HRH.R. 446 (116th)referred

Veteran Entrepreneurs Act of 2019

United States · United States Congress · 10 January 2019

Veteran Entrepreneurs Act of 201 9 This bill allows a business-related tax credit of up to $400,000 for 25% of the franchise fees paid or incurred by an eligible veteran for the purchase of a franchise. The bill reduces the amount of such credit if the veteran does not own 100% of the stock or capital or profits interest of the franchisee. An "eligible veteran" is a person who served in the active military, naval, or air service; was discharged or released under conditions other than dishonorable; and who pays or incurs a franchise fee in connection with a franchise agreement with a franchisor. The veteran may elect to transfer the credit to an eligible franchisor in exchange for a discount in the franchise fee commensurate with the value of the credit. The Small Business Administration and the Department of Veterans Affairs must provide information about the tax credit allowed by this bill to veterans service organizations and veteran advocacy groups.

Bill· SS. 110 (116th)referred

Medical Expense Savings Act

United States · United States Congress · 10 January 2019

Medical Expense Savings Act This bill makes permanent the reduction in the adjusted gross income threshold that must be exceeded before a taxpayer is allowed to claim an itemized tax deduction for medical expenses. (In 2017, the threshold was temporarily reduced from 10% to 7.5% for 2017 and 2018. This bill makes the 7.5% threshold permanent.)

Bill· SS. 104 (116th)referred

End Government Shutdowns Act

United States · United States Congress · 10 January 2019

End Government Shutdowns Act This bill provides continuing appropriations to prevent a government shutdown if any appropriations measure for a fiscal year has not been enacted before the fiscal year begins or a joint resolution making continuing appropriations is not in effect. For an initial 120-day period, the bill provides appropriations to continue programs, projects, and activities for which funds were provided in the preceding fiscal year. The bill reduces the continuing appropriations by 1% after the first 120-day period and by an additional 1% for each subsequent 90-day period until the applicable appropriations legislation is enacted.

Bill· SS. 80 (116th)referred

Jobs and Premium Protection Act

United States · United States Congress · 10 January 2019

Jobs and Premium Protection Act This bill repeals the annual fee on health insurers. Under current law, the fee is suspended for 2019 and is scheduled to be reimposed in 2020.

Bill· SS. 73 (116th)referred

End Taxpayer Subsidies for Drug Ads Act

United States · United States Congress · 10 January 2019

End Taxpayer Subsidies for Drug Ads Act This bill prohibits tax deductions for expenses relating to direct-to-consumer advertising of prescription drugs. "Direct-to-consumer advertising" is any dissemination, by or on behalf of a sponsor of a prescription drug product, of an advertisement that is (1) in regard to the drug product, and (2) primarily targeted to the general public.

Bill· HRH.R. 420 (116th)referred

Regulate Marijuana Like Alcohol Act

United States · United States Congress · 9 January 2019

Regulate Marijuana Like Alcohol Act This bill removes marijuana from the list of controlled substances and establishes requirements for the regulation of marijuana products. First, the bill directs the Department of Justice to remove marijuana from all schedules of controlled substances. Next, it prohibits marijuana from being shipped or transported into any state or jurisdiction where it is illegal. A violator is subject to criminal penalties—a fine, a prison term of up to one year, or both. Additionally, the bill requires importers, manufacturers, and sellers of marijuana products to obtain a permit from the Department of the Treasury. Further, it prohibits these individuals from using deceptive practices to advertise marijuana products. The bill specifies that the Food and Drug Administration shall have the same authorities with respect to marijuana as it has for alcohol. It also transfers jurisdiction related to marijuana from the Drug Enforcement Administration to the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). The ATF is renamed the Bureau of Alcohol, Tobacco, Marijuana, Firearms and Explosives. Further, the Alcohol and Tobacco Tax and Trade Bureau is renamed the Alcohol, Tobacco, and Marijuana Tax and Trade Bureau.

Bill· HRH.R. 413 (116th)referred

Hire A Hero Act of 2019

United States · United States Congress · 9 January 2019

Hire A Hero Act of 201 9 This bill allows small businesses a work opportunity tax credit for hiring a member of the Ready Reserve or the National Guard. The bill also makes permanent the provisions of the credit that apply to the hiring of qualified veterans and members of the Ready Reserve and National Guard.

Bill· HRH.R. 412 (116th)referred

Territorial Tax Equity and Economic Growth Act of 2019

United States · United States Congress · 9 January 2019

Territorial Tax Equity and Economic Growth Act of 2019 This bill modifies the residence and income source rules that apply with respect to the taxation of income from U.S. possessions (Guam, American Samoa, the Northern Mariana Islands, Puerto Rico, and the Virgin Islands). The bill specifies that a bona fide resident of a possession must have a substantial presence in the possession for at least 122 days during the year. Under current law, the person must be present for at least 183 days during the year. Under current law, income is not possession source income if it is treated as (1) income from sources within the United States, or (2) as effectively connected with the conduct of a trade or business within the United States. The bill amends this rule to: specify that it applies only to the extent that the income is attributable to an office or fixed place of business within the United States, specify principles that must be used to determine whether income from sources without a possession is effectively connected with the conduct of a trade or business within the possession, and prohibit income from activities within the United States which are of a preparatory or auxiliary character from being treated as income from sources within the United States or as effectively connected with the conduct of a trade or business within the United States. The bill also modifies the income source rules that apply to certain personal property sales in the Virgin Islands.

Bill· HRH.R. 411 (116th)referred

Territorial Tax Parity Act of 2019

United States · United States Congress · 9 January 2019

Territorial Tax Parity Act of 2019 This bill modifies the income source rules that apply with respect to the taxation of income from U.S. possessions (Guam, American Samoa, the Northern Mariana Islands, Puerto Rico, and the Virgin Islands). Under current law, income is not possession source income if it is treated as (1) income from sources within the United States, or (2) as effectively connected with the conduct of a trade or business within the United States. The bill amends this rule to specify that it applies only to the extent that the income is attributable to an office or fixed place of business within the United States. The bill also modifies the income source rules that apply to certain personal property sales in the Virgin Islands.

Bill· HRH.R. 410 (116th)referred

Territorial Economic Growth and Recovery Act of 2019

United States · United States Congress · 9 January 2019

Territorial Economic Growth and Recovery Act of 2019 This bill directs the Department of the Treasury to pay to U.S.possessions for taxable years beginning after 2018 the cost of the earned tax credit and the child tax credit paid to residents of such possessions.

Bill· HRH.R. 379 (116th)referred

Protecting Businesses from Burdensome Compliance Cost Act of 2019

United States · United States Congress · 9 January 2019

Protecting Businesses from Burdensome Compliance Cost Act of 2019 This bill limits the authority of a state to require a remote seller to collect (1) a tax or fee owed by a purchaser located in the state incident to a purchase of a good or service from the seller, and (2) information incident to the purchase. A remote seller is a seller with no physical presence in the state in which the purchaser is located at the time of the purchase. A state may not impose the requirements for collecting taxes or fees and related information on a remote seller unless the purchase occurs after this bill takes effect and the tax or fee is imposed under a statute in effect in the state where the purchaser is located at the time of the purchase. A subdivision of a state may not impose the requirements on a remote seller. The tax or fee must apply to purchases throughout the state of the good or service. The rate must be uniform and may not exceed the combined rate of the state and local taxes and fees payable by purchasers in the state of the good or service from sellers physically present in the state. The state statute may not require the seller to (1) remit the taxes or fees to more than one location, or (2) provide information about the purchaser other than the zip code of the purchase and the aggregate amount of fees or taxes collected in a particular zip code.

Bill· SS. 63 (116th)referred

Bipartisan Budget and Appropriations Reform Act of 2019

United States · United States Congress · 9 January 2019

Bipartisan Budget and Appropriations Reform Act of 2019 This bill modifies the federal budget process to require biennial congressional budget resolutions, instead of the annual budget resolutions required under current law. The bill retains the existing annual process for budget reconciliation and appropriations bills. The bill also modifies the budget process to allow budget resolutions that have bipartisan support, establish a target for the ratio of the public debt to the gross domestic product, and meet other specified requirements to be considered in the Senate using expedited procedures; require the congressional budget committees to hold joint hearings to hear testimony from the Comptroller General regarding the audited financial statements of the executive branch and the financial position and condition of the federal government; allow budget resolutions to include the total combined outlays and revenues for tax expenditures; and require the chairmen and ranking members of the Senate Appropriations Committee and the Senate Finance Committee to serve on the Senate Budget Committee.

Law· HRH.R. 266 (116th)enacted

Paycheck Protection Program and Health Care Enhancement Act

United States · United States Congress · 8 January 2019

Department of the Interior, Environment, and Related Agencies Appropriations Act, 2019 This bill provides FY2019 appropriations for the Department of the Interior, the Environmental Protection Agency (EPA), and related agencies. The bill provides appropriations to Interior for the Bureau of Land Management, the U.S. Fish and Wildlife Service, the National Park Service, the U.S. Geological Survey, the Bureau of Ocean Energy Management, the Bureau of Safety and Environmental Enforcement, the Office of Surface Mining Reclamation and Enforcement, and the Bureau of Indian Affairs and Bureau of Indian Education. The bill provides appropriations to Interior for Departmental Offices, including the Office of the Secretary, Insular Affairs, the Office of the Solicitor, the Office of Inspector General, and the Office of the Special Trustee for American Indians. The bill provides appropriations to Interior for Department-Wide Programs, including Wildland Fire Management, the Central Hazardous Materials Fund, the Natural Resources Damage Assessment Fund, the Working Capital Fund, the Office of Natural Resources Revenue, and Payments In Lieu of Taxes (PILT). The bill also provides appropriations to the EPA and the Forest Service. Within the Department of Health and Human Services, the bill provides appropriations for the Indian Health Service, the National Institute of Environmental Health Sciences, and the Agency for Toxic Substances and Disease Registry. The bill provides appropriations for several related agencies, including the Executive Office of the President for the Council on Environmental Quality and the Office of Environmental Quality; the Chemical Safety and Hazard Investigation Board; the Office of Navajo and Hopi Indian Relocation; the Institute of American Indian and Alaska Native Culture and Arts Development; the Smithsonian Institution; the National Gallery of Art; the John F. Kennedy Center for the Performing Arts; the Woodrow Wilson International Center for Scholars; the National Foundation on the Arts and Humanities, including the National Endowment for the Arts and the National Endowment for the Humanities; the Commission of Fine Arts; the Advisory Council on Historic Preservation; the National Capital Planning Commission; the U.S. Holocaust Memorial Museum; the Dwight D. Eisenhower Memorial Commission; the Women's Suffrage Centennial Commission; and the World War I Centennial Commission. Additionally, the bill sets forth requirements and restrictions for using funds provided by this and other appropriations Acts.

Bill· HRH.R. 293 (116th)referred

Youth Vaping Prevention Act of 2019

United States · United States Congress · 8 January 2019

Youth Vaping Prevention Act of 2019 This bill addresses the use and sale of tobacco products, including by restricting the use of flavors in electronic nicotine delivery systems (e.g., e-cigarettes) and increasing excise taxes on specified tobacco products such as smokeless tobacco, pipe tobacco, and large cigars.

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