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Taxation

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1,651 records in US in 2023

Records

Bill· HRH.R. 360 (118th)referred

RETURN Act

United States · United States Congress · 13 January 2023

Require Employees To Uniformly Return Now Act or the RETURN Act This bill prohibits Internal Revenue Service (IRS) employees from teleworking during the period beginning five business days after the enactment of this bill and ending on the date on which the IRS certifies that the processing backlog for 2020 income tax returns has been eliminated. The Department of the Treasury may not obligate additional funds for the IRS until the date on which the IRS certifies the backlog has been eliminated.

Bill· HRH.R. 362 (118th)referred

BASIC Act

United States · United States Congress · 13 January 2023

Budgetary Accuracy in Scoring Interest Costs Act of 2023 or the BASIC Act This bill requires cost estimates prepared by the Congressional Budget Office or the Joint Committee on Taxation to include the costs of servicing the public debt.

Bill· HRH.R. 333 (118th)referred

Disabled Veterans Tax Termination Act

United States · United States Congress · 12 January 2023

Disabled Veterans Tax Termination Act This bill modifies provisions related to military retired pay. Specifically, the bill authorizes veterans with a service-connected disability of less than 50% to concurrently receive both retired pay and disability compensation. The bill also makes qualified disability retirees with less than 20 years of retirement-creditable service eligible for concurrent receipt, subject to specified reductions in retired pay.

Bill· HRH.R. 339 (118th)open

SALT Marriage Penalty Elimination Act

United States · United States Congress · 12 January 2023

SALT Marriage Penalty Elimination Act This bill increases from $10,000 to $20,000 the amount that a married couple filing a joint tax return may deduct as state and local taxes (thus eliminating the tax effect known as the marriage penalty with respect to the deduction).

Bill· HRH.R. 313 (118th)referred

Small Business Emergency Savings Accounts Act of 2023

United States · United States Congress · 12 January 2023

Small Business Emergency Savings Accounts Act of 2023 This bill allows a new tax deduction from gross income for amounts paid into a small business emergency savings account. Such savings accounts are established exclusively to pay the qualified disaster and public health emergency expenses of the account beneficiary. The bill defines qualified disaster and public health emergency expenses as disaster loss replacement expenses, disaster recovery operations expenses, and public health emergency expenses.

Bill· HRH.R. 312 (118th)referred

Emergency Savings Accounts Act of 2023

United States · United States Congress · 12 January 2023

Emergency Savings Accounts Act of 2023 This bill allows an individual taxpayer occupying a residence a deduction from gross income for up to $5,000 of amounts paid into such taxpayer's emergency savings account. The bill defines emergency savings account as an account established exclusively to pay the qualified disaster and public health emergency expenses of the account beneficiary. The bill defines qualified disaster and public health emergency expenses as disaster mitigation expenses, disaster recovery expenses, public health emergency expenses, and unemployment-related expenses.

Bill· HRH.R. 326 (118th)referred

No Subsidies for Government Purchases of Electric Vehicles Act

United States · United States Congress · 12 January 2023

No Subsidies for Government Purchases of Electric Vehicles Act This bill disallows a tax credit for qualified plug-in electric drive motor vehicles that are sold to the federal government or a state government.

Bill· HRH.R. 327 (118th)referred

Close the Double Subsidy Loophole for Electric Vehicles Act

United States · United States Congress · 12 January 2023

Close the Double Subsidy Loophole for Electric Vehicles Act This bill reduces the allowable amount of the tax credit for a new qualified plug-in electric drive motor vehicle by any subsidy made available by the state in which the vehicle is registered and was placed in service.

Bill· HRH.R. 318 (118th)referred

Protecting Homeowners from Disaster Act of 2023

United States · United States Congress · 12 January 2023

Protecting Homeowners from Disaster Act of 2023 This bill repeals the current limitation on tax deductions for personal casualty losses. Under current law, such losses are deductible in taxable years 2018-2025 only to the extent that they are attributable to a federally declared disaster.

Bill· HJRESH.J.Res. 21 (118th)referred

Proposing a balanced budget amendment to the Constitution of the United States.

United States · United States Congress · 12 January 2023

This joint resolution proposes a constitutional amendment prohibiting total outlays for a fiscal year from exceeding total receipts for that fiscal year unless Congress declares an emergency and authorizes the excess by a three-fifths roll call vote of each chamber. The prohibition excludes outlays for payment of debt and receipts derived from borrowing. The amendment requires a three-fifths roll call vote of each chamber to increase the public debt limit and a majority roll call vote of each chamber for bills that increase revenue. The amendment also requires the President to submit an annual budget in which total outlays do not exceed total receipts. Congress may waive these requirements due to a declaration of war or a military conflict that causes an imminent and serious military threat to national security.

Bill· HRH.R. 338 (118th)referred

Permanently Repeal the Estate Tax Act of 2023

United States · United States Congress · 12 January 2023

Permanently Repeal the Estate Tax Act of 2023 This bill repeals the federal estate tax, effective for estates of decedents dying after December 31, 2022.

Bill· HRH.R. 310 (118th)referred

Dismantling Investments in Violation of Ethical Standards through Trusts Act

United States · United States Congress · 12 January 2023

Dismantling Investments in Violation of Ethical Standards through Trusts Act This bill prohibits a senior federal employee, his or her spouse, or dependent children from holding, purchasing, or selling certain financial instruments during the employee's term of service. Any profit made in violation of the prohibition must be disgorged to the Treasury and may subject the individual to a civil fine. The bill also requires the submission of an annual certification of compliance and requires the Government Accountability Office to conduct a compliance audit. A loss from a transaction or holding involving a covered financial instrument that is conducted in violation of this bill may not be deducted from the amount of income tax owed by the applicable senior federal employee, spouse, or dependent child. A senior federal employee who holds or conducts a transaction involving a covered financial instrument in violation of this bill may be subject to a civil fine assessed by the supervising ethics office.

Bill· HRH.R. 324 (118th)referred

Stop Subsidizing Multimillion Dollar Corporate Bonuses Act

United States · United States Congress · 12 January 2023

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.

Bill· HRH.R. 311 (118th)referred

Cost Estimates Improvement Act

United States · United States Congress · 12 January 2023

Cost Estimates Improvement Act This bill requires cost estimates prepared by the Congressional Budget Office or the Joint Committee on Taxation to include (1) the cost of servicing the public debt; and (2) a list of any federal agencies, programs, and initiatives with fragmented, overlapping, or duplicative goals or activities covered by the legislation.

Bill· HJRESH.J.Res. 19 (118th)referred

Proposing a balanced budget amendment to the Constitution requiring that each agency and department's funding is justified.

United States · United States Congress · 12 January 2023

This joint resolution proposes a constitutional amendment prohibiting total outlays for a fiscal year from exceeding total receipts for that fiscal year unless (1) Congress authorizes the excess by a three-fifths vote of each chamber, and (2) total outlays do not exceed a specified percentage of the estimated gross domestic product of the United States. The prohibition excludes outlays for repayment of debt principal and receipts derived from borrowing. The amendment requires a three-fifths vote of each chamber of Congress to increase revenue or increase the limit on the debt of the United States. The amendment also requires the President to submit an annual budget in which total outlays do not exceed total receipts. The President's budget must also include justifications and specified details regarding funding proposed for departments and agencies. Congress may waive the requirements due to a declaration of war, a military conflict, an event that causes an imminent and serious military threat to national security, or a natural disaster.

Bill· HRH.R. 329 (118th)referred

American Workforce Empowerment Act

United States · United States Congress · 12 January 2023

American Workforce Empowerment Act This bill allows tax-preferred college savings plans (529 plans) to fund certain postsecondary certificate programs and apprenticeship programs.

Bill· HJRESH.J.Res. 15 (118th)referred

Proposing a balanced budget amendment to the Constitution of the United States.

United States · United States Congress · 11 January 2023

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 roll call vote of each chamber. The prohibition excludes outlays for repayment of debt principal and receipts derived from borrowing. The amendment also requires the President to submit an annual budget in which total outlays do not exceed total receipts.

Bill· HRH.R. 257 (118th)referred

Earned Income Tax Credit Equity for Puerto Rico Act of 2023

United States · United States Congress · 10 January 2023

Earned Income Tax Credit Equity for Puerto Rico Act of 2021 This bill makes residents of Puerto Rico eligible for the federal earned income tax credit.

Law· HRH.R. 82 (118th)enacted

Social Security Fairness Act of 2023

United States · United States Congress · 9 January 2023

Social Security Fairness Act of 2023 This bill repeals provisions that reduce Social Security benefits for individuals who receive other benefits, such as a pension from a state or local government. The bill eliminates the government pension offset , which in various instances reduces Social Security benefits for spouses, widows, and widowers who also receive government pensions of their own. The bill also eliminates the windfall elimination provision , which in some instances reduces Social Security benefits for individuals who also receive a pension or disability benefit from an employer that did not withhold Social Security taxes. These changes are effective for benefits payable after December 2023.

Bill· HRH.R. 114 (118th)referred

Fund and Complete the Border Wall Act

United States · United States Congress · 9 January 2023

Fund and Complete the Border Wall Act This bill establishes funding for a U.S.-Mexico border barrier and revises how border patrol agents are compensated for overtime. The Department of the Treasury shall set up an account for funding the design, construction, and maintenance of the barrier. The funds in the account are appropriated only for that purpose and for vehicles and equipment for border patrol agents. For each fiscal year, financial assistance to a country shall be reduced by $2,000 for each citizen or national of that country apprehended for illegally entering the United States through its southern border. The reduced amount shall be transferred to the border barrier account. The Department of State may opt not to reduce amounts appropriated to Mexico for various military and law enforcement-related activities. This bill establishes a 5% fee on foreign remittance transfers and increases the fee for the arrival/departure I-94 form for various aliens entering the United States, with part of the fees to go into the border barrier account. By December 31, 2023, DHS shall (1) take all actions necessary, including constructing barriers, to prevent illegal crossings along the U.S.-Mexico barrier; and (2) achieve operational control over all U.S. international borders. The bill changes how border patrol agents receive overtime pay when working up to 100 hours in a two-week period. For hours worked above 80, an agent shall receive at least 150% of the agent's regular hourly rate.

Bill· HRH.R. 152 (118th)referred

Hearing Protection Act

United States · United States Congress · 9 January 2023

Hearing Protection Act This bill removes silencers from the definition of firearms for purposes of the National Firearms Act. It also treats persons acquiring or possessing a firearm silencer as meeting any registration and licensing requirements of such Act. The Department of Justice must destroy certain records relating to the registration, transfer, or making of a silencer. The bill also revises the definitions of firearm silencer and firearm muffler under the federal criminal code and includes such items in the 10% excise tax category.

Bill· HRH.R. 34 (118th)referred

Assuring Medicare’s Promise Act of 2023

United States · United States Congress · 9 January 2023

Assuring Medicare’s Promise Act of 2023 This bill increases net investment income tax revenues by applying such tax to the trade or business income of certain high income taxpayers and includes the increased tax revenues in the Federal Hospital Insurance Trust Fund.

Bill· HRH.R. 190 (118th)open

Saving Gig Economy Taxpayers Act

United States · United States Congress · 9 January 2023

Saving Gig Economy Taxpayers Act This bill modifies requirements for third party settlement organizations to eliminate their reporting requirement with respect to the transactions of their participating payees unless they have earned more than $20,000 on more than 200 separate transactions in an applicable tax period. A third party settlement organization is the central organization that has the contractual obligation to make payments to participating payees (generally, a merchant or business) in a third party payment network. This reverses a provision in the American Rescue Plan Act of 2021 that lowered the reporting threshold to $600 with no minimum on the number of transactions.

Bill· HRH.R. 23 (118th)open

Family and Small Business Taxpayer Protection Act

United States · United States Congress · 9 January 2023

Family and Small Business Taxpayer Protection Act This bill rescinds certain unobligated amounts made available to the Internal Revenue Service by the Inflation Reduction Act of 2022 for its enforcement activities and for funding certain Department of the Treasury tax agencies.

Bill· HRH.R. 176 (118th)open

To amend the Internal Revenue Code of 1986 to establish a deduction for attorney fees awarded with respect to certain wildfire damages and to exclude from gross income settlement funds received with respect to such damages.

United States · United States Congress · 9 January 2023

This bill allows a deduction from gross income (above the line deduction) for attorney fees and court costs awarded with respect to a qualifying wildfire disaster (i.e., any forest or range fire that is a federally declared disaster, occurs in a disaster area, and occurs in 2015 or later). The bill excludes from the gross income of a taxpayer, for income tax purposes, amounts paid to compensate victims for losses or damages in connection with a qualifying wildfire disaster.

Bill· HRH.R. 113 (118th)referred

No Free Rent for Freeloaders Act of 2023

United States · United States Congress · 9 January 2023

No Free Rent for Freeloaders Act of 2023 This bill directs the Department of Housing and Urban Development (HUD), on an annual basis, to monitor the extent of noncompliance of public-housing tenants with certain community service and economic self-sufficiency requirements, determine the aggregate amount provided in federal subsidies for all public-housing dwelling units that were occupied by noncompliant tenants, and publish this amount in the Federal Register. In each fiscal year, the amount as determined and published for the preceding fiscal year must be rescinded from funds made available for HUD's Management and Administration account.

Bill· HRH.R. 111 (118th)referred

Budget Process Enhancement Act

United States · United States Congress · 9 January 2023

Budget Process Enhancement Act This bill modifies the federal budget process to withhold the salaries of Members of Congress and cancel the salaries of certain employees of the Office of Management and Budget when certain budget process requirements are not met. The bill also changes the assumptions that the Congressional Budget Office uses to calculate its baseline for discretionary spending to eliminate certain adjustments for inflation and other factors. (A baseline is a projection of federal spending and receipts during a fiscal year under current law.)

Bill· HRH.R. 107 (118th)referred

Freedom for Families Act

United States · United States Congress · 9 January 2023

Freedom for Families Act This bill modifies requirements for health savings accounts (HSAs) to (1) exclude from gross income HSA distributions paid or distributed during a period of qualified caregiving, (2) allow participation in an HSA without enrollment in a high deductible health plan, and (3) increase the contribution limit for HSAs.

Bill· HRH.R. 106 (118th)referred

Abortion Is Not Health Care Act of 2023

United States · United States Congress · 9 January 2023

Abortion Is Not Health Care Act of 2023 This bill prohibits a tax deduction for medical expenses paid for an abortion.

Bill· HRH.R. 227 (118th)referred

Federal Employee Combat Zone Tax Parity Act

United States · United States Congress · 9 January 2023

Federal Employee Combat Zone Tax Parity Act This bill excludes from gross income, for income tax purposes, the compensation of a federal employee who served in a combat zone or was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone. The bill terminates the exclusion two years after the end of combatant activities in such zone.

Bill· HRH.R. 224 (118th)referred

Inaction Has Consequences Act

United States · United States Congress · 9 January 2023

Inaction Has Consequences Act This bill withholds the salaries of Members of a chamber of Congress that has not passed each of the annual appropriations bills before the beginning of the fiscal year, beginning with FY2024. Salaries are released on the earlier of (1) the date on which the chamber of Congress passes the bills, or (2) the last day of the Congress.

Bill· HRH.R. 173 (118th)referred

Home Defense and Competitive Shooting Act of 2023

United States · United States Congress · 9 January 2023

Home Defense and Competitive Shooting Act of 2023 This bill removes short-barreled rifles (barrels of less than 16 inches in length) from the definition of firearms for purposes of the National Firearms Act. It also eliminates the prohibition on the transportation of such rifles in interstate commerce and treats persons who acquire or possess a short-barreled rifle as meeting the registration or licensing requirements for such rifle where such requirements are determined by reference to the National Firearms Act. The bill preempts state or local laws that impose a tax or recordkeeping requirements on short-barreled rifles. The Department of Justice must destroy records relating to the registration of  certain rifles within one year after the enactment of this bill.

Bill· HRH.R. 108 (118th)referred

Small Business Prosperity Act of 2023

United States · United States Congress · 9 January 2023

Small Business Prosperity Act of 2023 This bill modifies the tax deduction for qualified business income to (1) make such deduction permanent, (2) limit to 21% the top tax rate on qualified business income, (3) repeal the limitation on the deduction based on amount of wages paid, and (4) revise the definition of qualified trade or business to mean any trade or business other than the trade of business of performing services as an employee. The bill provides that a change in the organizational structure of a corporation is not a taxable event if there is no change among the owners, their ownership interests, or the assets of the organization, The bill repeals the estate tax after 2022.

Resolution· HRESH.Res. 13 (118th)referred

Stay on Schedule (S.O.S.) Resolution

United States · United States Congress · 9 January 2023

Stay on Schedule (S.O.S.) Resolution This resolution makes it out of order for the House to consider a concurrent resolution for its adjournment during any day in August of a calendar year unless it has passed by July 31 each of the regular appropriation bills for the fiscal year beginning on October 1.

Bill· HRH.R. 203 (118th)referred

No Hires for the Delinquent IRS Act

United States · United States Congress · 9 January 2023

No Hires for the Delinquent IRS Act This bill prohibits the hiring of additional Internal Revenue Service (IRS) employees until the Department of the Treasury publicly issues a written certification that the IRS does not employ any individual who has a seriously delinquent tax debt (i.e., an outstanding tax debt for which a notice of lien has been filed in public records).

Bill· HRH.R. 161 (118th)referred

Prioritizing Troops Over Tax Collectors Act of 2023

United States · United States Congress · 9 January 2023

Prioritizing Troops Over Tax Collectors Act of 2023 This bill establishes the rate of basic pay for a member of the uniformed services at the minimum amount of $31,200. It transfers unobligated amounts made available to the Internal Revenue Service (IRS) by the Inflation Reduction Act of 2022 for enforcement activities to pay for the increase in basic pay. The bill also prohibits the IRS from hiring additional employees until the increase in the rate of basic pay is implemented.

Bill· HRH.R. 160 (118th)referred

SALT Fairness Act of 2023

United States · United States Congress · 9 January 2023

SALT Fairness Act of 2023 This bill repeals the temporary restrictions in taxable years 2018 through 2025 on the deductibility of state and local taxes.

Bill· HRH.R. 135 (118th)referred

No Pay Raise for Congress Act

United States · United States Congress · 9 January 2023

No Pay Raise for Congress Act This bill cancels the automatic adjustment to the pay of Members of Congress that is based on the employment cost index if the Congressional Budget Office determines that there was a federal budget deficit in the last fiscal year.

Bill· HRH.R. 52 (118th)referred

Kimberly Vaughan Firearm Safe Storage Act

United States · United States Congress · 9 January 2023

Kimberly Vaughan Firearm Safe Storage Act This bill directs the Department of Justice (DOJ) to establish voluntary best practices for safe firearm storage solely for the purpose of public education. DOJ must give at least 90 days public notice and afford an opportunity for a hearing before establishing such best practices. The bill authorizes DOJ to award grants for the development, implementation, and evaluation of Safe Firearm Storage Assistance Programs. The bill also provides for a new tax credit through 2030 for 10% of amounts received from the retail sale of a safe firearm storage device for use in the United States.

Bill· HJRESH.J.Res. 12 (118th)referred

Proposing a balanced budget amendment to the Constitution of the United States.

United States · United States Congress · 9 January 2023

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 three-fifths roll call vote of each chamber. The prohibition excludes outlays for repayment of debt principal and receipts derived from borrowing. The amendment requires a three-fifths roll call vote of each chamber to increase the public debt limit. It prohibits a bill to increase revenue from becoming law unless it has been approved by a majority roll call vote of each chamber. The amendment also requires the President to submit an annual budget in which total outlays do not exceed total receipts. Congress may waive these requirements due to a declaration of war or a military conflict that causes an imminent and serious military threat to national security.

Bill· HJRESH.J.Res. 2 (118th)referred

Proposing an amendment to the Constitution of the United States relative to balancing the budget.

United States · United States Congress · 9 January 2023

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 or 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. 5 (118th)passed

Adopting the Rules of the House of Representatives for the One Hundred Eighteenth Congress, and for other purposes.

United States · United States Congress · 9 January 2023

This resolution establishes the rules of the House of Representatives for the 118th Congress by adopting and modifying the rules from the 117th Congress; it also adopts other procedural orders. Specific changes include permitting a single Member to call for a vote to remove the Speaker; prohibiting consideration of legislation that increases without offsetting mandatory spending in set budget windows; eliminating the Gephardt rule, which provides for the automatic passage of a joint resolution to suspend the debt ceiling upon passage of a concurrent resolution on the budget; requiring a three-fifths majority of House Members to approve tax rate increases; reinstating the Holman rule, which allows for the termination of or a salary deduction for a federal official or cuts to a specific program through amendments to appropriations bills; nullifying regulations that extend collective bargaining rights to certain congressional employees; and requiring that sponsors identify the single subject that each bill focuses on. The resolution further acts as a special rule for particular legislation, including bills that address (1) Internal Revenue Service funding, (2) sales from the Strategic Petroleum Reserve to China, and (3) establishing committees to investigate U.S.-Chinese competition and the weaponization of the federal government. The Congressional Budget Office must include in its cost estimates for major legislation macroeconomic effects (e.g., changes in economic output and employment). The resolution also establishes new and reauthorizes and modifies existing commissions, offices, and committees.

Bill· HJRESH.J.Res. 6 (118th)referred

Proposing an amendment to the Constitution of the United States to provide for balanced budgets for the Government.

United States · United States Congress · 9 January 2023

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 roll call vote of each chamber. The amendment also requires the President to submit an annual budget in which total outlays for the fiscal year do not exceed total receipts. Congress may waive the requirements for any fiscal year in which (1) a declaration of war is in effect by a roll call vote, or (2) a declaration of a natural disaster or a national emergency is in effect that was declared by a joint resolution that became law after being adopted by a majority of each chamber of Congress.

Bill· HJRESH.J.Res. 4 (118th)referred

Proposing an amendment to the Constitution of the United States to prohibit Members of Congress from receiving compensation during a fiscal year unless both Houses of Congress have agreed to a concurrent resolution on the budget for that fiscal year prior to the beginning of that fiscal year.

United States · United States Congress · 9 January 2023

This joint resolution proposes a constitutional amendment prohibiting Members of Congress from receiving compensation during a fiscal year unless both chambers have agreed to an identical concurrent resolution on the budget for that fiscal year before October 1.

Bill· HRH.R. 45 (118th)referred

Small Business Tax Fairness and Compliance Simplification Act

United States · United States Congress · 9 January 2023

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. 142 (118th)referred

End Dark Money Act

United States · United States Congress · 9 January 2023

End Dark Money Act This bill repeals in FY2023 the restriction on the use of funds by the Internal Revenue Service to issue any regulation or guidance relating to the standard for determining whether certain nonprofit civic organizations are being operated exclusively for the promotion of social welfare.

Bill· HRH.R. 25 (118th)referred

FairTax Act of 2023

United States · United States Congress · 9 January 2023

FairTax Act of 2023 This bill imposes a national sales tax on the use or consumption in the United States of taxable property or services in lieu of the current income taxes, payroll taxes, and estate and gift taxes. The rate of the sales tax will be 23% in 2025, with adjustments to the rate in subsequent years. There are exemptions from the tax for used and intangible property; for property or services purchased for business, export, or investment purposes; and for state government functions. Under the bill, family members who are lawful U.S. residents receive a monthly sales tax rebate (Family Consumption Allowance) based upon criteria related to family size and poverty guidelines. The states have the responsibility for administering, collecting, and remitting the sales tax to the Treasury. Tax revenues are to be allocated among (1) the general revenue, (2) the old-age and survivors insurance trust fund, (3) the disability insurance trust fund, (4) the hospital insurance trust fund, and (5) the federal supplementary medical insurance trust fund. No funding is authorized for the operations of the Internal Revenue Service after FY2027. Finally, the bill terminates the national sales tax if the Sixteenth Amendment to the Constitution (authorizing an income tax) is not repealed within seven years after the enactment of this bill.

Bill· HRH.R. 194 (118th)referred

SECURE America Act

United States · United States Congress · 9 January 2023

Safeguards Ensuring Criminal and Unvetted Refugees don't Enter America Act or the SECURE America Act This bill imposes restrictions on the admission of aliens, including refugees, and addresses related issues. Specifically, no refugees may be admitted until Congress enacts a joint resolution setting the maximum number of refugees allowed to be admitted in a particular fiscal year. Currently, that number is set each fiscal year by the President. The Department of Homeland Security (DHS) must notify Congress at least 30 days before determining that an alien or class of aliens is eligible for refugee status. Congress may nullify the determination by enacting a joint resolution of disapproval. Further, an alien shall be inadmissible for holding certain beliefs, such as (1) believing that a system of religious law should be implemented in the United States, (2) believing that the alien does not need to learn English if the alien is not already fluent, or (3) any belief that the Department of State determines is incompatible with the principles of the United States. DHS may not parole into the United States an alien who does not have status under immigration law. Currently, DHS may provide parole in certain instances, including for urgent humanitarian reasons. Federal agencies must notify a state at least 30 days before resettling a refugee in that state. The refugee may not be resettled in that state if the state expresses disapproval. An alien who has committed a crime of violence (generally one involving the use or threat of physical violence against person or property) may not be eligible for refugee status and must be removed.

Bill· HRH.R. 151 (118th)referred

NFA SBS Act

United States · United States Congress · 9 January 2023

No Frivolous Application for Short-Barreled Shotguns Act or the NFA SBS Act This bill removes certain short-barreled shotguns from the definition of firearms for purposes of the National Firearms Act. It also eliminates the prohibition on the sale or transportation of such shotguns in interstate commerce and treats persons who acquire or possess a short-barreled shotgun as meeting the registration or licensing requirements for such shotguns where such requirements are determined by reference to the National Firearms Act. The bill preempts state or local laws that impose a tax or recordkeeping requirements on short-barreled shotguns. The Department of Justice must destroy records relating to the registration of shotguns described by this bill within one year after the enactment of this bill.

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