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Taxation

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201 records in US in 2025

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Bill· HRH.R. 5695 (119th)referred

No Taxation Without Operation Act

United States · United States Congress · 6 October 2025

No Taxation Without Operation Act This bill suspends the collection of certain federal income taxes during a partial or full government shutdown that occurs due to a lapse in appropriations. If a partial or full government shutdown occurs, the bill provides that no citizen who is subject to ordinary federal income taxes on wages is liable for (1) federal income taxes during the shutdown, or (2) the accrual of any penalty or interest with respect to any federal individual income tax payment or any federal individual income tax return. The bill also exempts back pay from federal income taxes if it is received by certain federal employees or contractors who were not paid during a government shutdown and are subject to the Government Employee Fair Treatment Act of 2019.  The Department of the Treasury must issue guidelines for employers to ensure compliance with this bill for tipped, hourly wage, salaried, and all other covered employees.

Bill· SS. 2973 (119th)referred

SHUTDOWN Act

United States · United States Congress · 3 October 2025

Bill· SS. 2940 (119th)referred

OPT Fair Tax Act

United States · United States Congress · 30 September 2025

Bill· HRH.R. 5669 (119th)referred

PAW Act of 2025

United States · United States Congress · 30 September 2025

Bill· HRH.R. 5654 (119th)referred

To provide for interim appropriations for the District of Columbia courts and related agencies with respect to any fiscal year for which appropriations are not otherwise provided for such courts and agencies.

United States · United States Congress · 30 September 2025

This bill provides continuing appropriations to the District of Columbia courts and related agencies during any fiscal year in which appropriations have not otherwise been provided. (The continuing appropriations would exempt the courts and agencies from a government shutdown due to a lapse in appropriations for the federal government.) The bill generally provides appropriations to continue programs and activities that were funded in the prior fiscal year. Specifically, the bill provides the continuing appropriations for federal payments to the District of Columbia Courts, defender services in District of Columbia courts, the Court Services and Offender Supervision Agency for the District of Columbia, the District of Columbia Public Defender Service, the Criminal Justice Coordinating Council, and judicial commissions.

Bill· HRH.R. 5613 (119th)referred

It’s About Time Act

United States · United States Congress · 26 September 2025

It's About Time Act This bill changes the calendar period for the federal fiscal year (currently October 1-September 30) to January 1-December 31 beginning on January 1, 2027.

Bill· HRH.R. 5552 (119th)referred

Eliminate Shutdowns Act

United States · United States Congress · 23 September 2025

Eliminate Shutdowns Act This bill provides continuing appropriations to prevent a government shutdown if the appropriations bills for a fiscal year have not been enacted before the fiscal year begins and continuing appropriations are not in effect. Specifically, the bill provides appropriations at the rate of operations that was provided for the prior fiscal year to continue programs, projects, and activities that were funded in the preceding fiscal year.

Bill· HRH.R. 5542 (119th)referred

End Government Shutdowns Act

United States · United States Congress · 23 September 2025

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 30-day period, the bill provides appropriations at a rate that is 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 30-day period and by an additional 1% for each subsequent 30-day period until the applicable appropriations legislation is enacted.

Bill· HRH.R. 5516 (119th)referred

No Coffee Tax Act

United States · United States Congress · 19 September 2025

Bill· SS. 2875 (119th)referred

CHOICE Act

United States · United States Congress · 18 September 2025

Bill· SS. 2882 (119th)open

Continuing Appropriations and Extensions and Other Matters Act, 2026

United States · United States Congress · 18 September 2025

Continuing Appropriations and Extensions and Other Matters Act, 2026 This bill provides continuing FY2026 appropriations for federal agencies, permanently extends the expanded premium tax credit for purchasing health insurance, provides additional funding for Medicaid and security for federal officials, and extends various expiring programs. Specifically, the bill provides continuing FY2026 appropriations to federal agencies through the earlier of October 31, 2025, or the enactment of the applicable appropriations act. It is known as a continuing resolution (CR) and prevents a government shutdown that would otherwise occur if the FY2026 appropriations bills have not been enacted when FY2026 begins on October 1, 2025. The CR funds most programs and activities at the FY2025 levels with several exceptions that provide funding flexibility and additional appropriations for various programs. For example, the CR provides additional funding for the Corporation for Public Broadcasting and security for federal officials. In addition, the CR permanently extends provisions that expanded the premium tax credit, which generally reduces premiums for health insurance purchased through a health insurance exchange; repeals health care provisions that were included in the One Big Beautiful Bill Act, including provisions that reduced Medicaid funding;  authorizes the District of Columbia to spend local funds at the rates included in its FY2026 local budget; extends the availability of certain funds that are being withheld by the Office of Management and Budget (OMB); and limits the authority of OMB to withhold appropriations. Finally, the bill extends several expiring programs and authorities, including programs related to health care, veterans, homeland security, and agriculture.  

Bill· HRH.R. 5450 (119th)referred

Continuing Appropriations and Extensions and Other Matters Act, 2026

United States · United States Congress · 18 September 2025

Continuing Appropriations and Extensions and Other Matters Act, 2026 This bill provides continuing FY2026 appropriations for federal agencies, permanently extends the expanded premium tax credit for purchasing health insurance, provides additional funding for Medicaid and security for federal officials, and extends various expiring programs. Specifically, the bill provides continuing FY2026 appropriations to federal agencies through the earlier of October 31, 2025, or the enactment of the applicable appropriations act. It is known as a continuing resolution (CR) and prevents a government shutdown that would otherwise occur if the FY2026 appropriations bills have not been enacted when FY2026 begins on October 1, 2025. The CR funds most programs and activities at the FY2025 levels with several exceptions that provide funding flexibility and additional appropriations for various programs. For example, the CR provides additional funding for the Corporation for Public Broadcasting and security for federal officials. In addition, the CR permanently extends provisions that expanded the premium tax credit, which generally reduces premiums for health insurance purchased through a health insurance exchange; repeals health care provisions that were included in the One Big Beautiful Bill Act, including provisions that reduced Medicaid funding;  authorizes the District of Columbia to spend local funds at the rates included in its FY2026 local budget; extends the availability of certain funds that are being withheld by the Office of Management and Budget (OMB); and limits the authority of OMB to withhold appropriations. Finally, the bill extends several expiring programs and authorities, including programs related to health care, veterans, homeland security, and agriculture.  

Bill· HRH.R. 5451 (119th)referred

Aviation Funding Stability Act of 2025

United States · United States Congress · 18 September 2025

Aviation Funding Stability Act of 2025 This bill provides continuing appropriations to the Federal Aviation Administration (FAA) if (1) an appropriations bill for the FAA has not been enacted before a fiscal year begins, or (2) a joint resolution making continuing appropriations for the FAA is not in effect. Specifically, the bill provides appropriations from the Airport and Airway Trust Fund at the rate of operations that was provided for the prior fiscal year to continue programs, projects, and activities that were funded in the preceding fiscal year. The bill provides the appropriations until the earlier of (1) the date on which the applicable regular appropriations bill for the fiscal year or a joint resolution making continuing appropriations becomes law, or (2) the date that is 30 days after the first day of a lapse in appropriations. 

Bill· HRH.R. 5455 (119th)referred

Aviation Funding Stability Act of 2025

United States · United States Congress · 18 September 2025

Aviation Funding Stability Act of 2025 This bill provides continuing appropriations to the Federal Aviation Administration (FAA) if (1) an appropriations bill for the FAA has not been enacted before a fiscal year begins, or (2) a joint resolution making continuing appropriations for the FAA is not in effect. Specifically, the bill provides appropriations from the Airport and Airway Trust Fund at the rate of operations that was provided for the prior fiscal year to continue programs, projects, and activities that were funded in the preceding fiscal year. The bill provides the appropriations until the earlier of (1) the date on which the applicable regular appropriations bill for the fiscal year or a joint resolution making continuing appropriations becomes law, or (2) the date that is 30 days after the first day of a lapse in appropriations. 

Bill· HRH.R. 5463 (119th)referred

Choice Arrangement

United States · United States Congress · 18 September 2025

Bill· HRH.R. 5405 (119th)referred

Government Shutdown Prevention Act of 2025

United States · United States Congress · 16 September 2025

Government Shutdown Prevention Act of 2025 This bill provides continuing appropriations to prevent a government shutdown if an appropriations bill for a fiscal year has not been enacted before the fiscal year begins and continuing appropriations are not in effect. For an initial 90-day period, the bill provides continuing appropriations at 94% 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· HRH.R. 5366 (119th)open

Doug LaMalfa Federal Disaster Tax Relief Certainty Act

United States · United States Congress · 15 September 2025

Doug LaMalfa Federal Disaster Tax Relief Certainty Act This bill extends the federal tax deduction for qualified disaster-related personal casualty losses and the exclusion from gross income of qualified wildfire relief payments. Under current law, unreimbursed personal casualty losses arising in a qualified disaster area (qualified disaster-related personal casualty losses) are deductible (as an itemized tax deduction or as part of the standard tax deduction) if such losses exceed $500 per casualty. A qualified disaster area is an area with respect to which a major disaster has been declared during the period beginning in 2020 and ending 60 days after July 4, 2025, if the incident period begins on or after December 28, 2019, and on or before July 4, 2025. The bill extends the federal tax deduction for qualified disaster-related personal casualty losses by defining a qualified disaster area as an area with respect to which a major disaster has been declared if the incident period begins on or after December 28, 2019, and before January 1, 2027. The bill provides that the exclusion from gross income of qualified wildfire relief payments applies to such payments attributable to forest or range fires declared a federal disaster after 2014 and before 2027, regardless of when such payments are received. (Currently, qualified wildfire relief payments attributable to forest or range fires declared a federal disaster after 2014 and received after 2019 and before 2026 may be excluded from gross income.) The bill also provides statutory authority for several related tax rules.

Bill· SS. 2806 (119th)open

Eliminate Shutdowns Act

United States · United States Congress · 15 September 2025

Eliminate Shutdowns Act This bill provides continuing appropriations to prevent a government shutdown if the appropriations bills for a fiscal year have not been enacted before the fiscal year begins and continuing appropriations are not in effect. Specifically, the bill provides appropriations at the rate of operations that was provided for the prior fiscal year to continue programs, projects, and activities that were funded in the preceding fiscal year.

Resolution· SCONRESS.Con.Res. 22 (119th)failed

A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2026 and setting forth the appropriate budgetary levels for fiscal years 2027 through 2035.

United States · United States Congress · 15 September 2025

This concurrent resolution establishes the congressional budget for the federal government for FY2026 and sets forth budgetary levels for FY2027-FY2035. The resolution recommends levels and amounts for FY2026-FY2035 for federal revenues, new budget authority, budget outlays, deficits, public debt, debt held by the public, and the major functional categories of spending. It also recommends levels and amounts for Social Security and Postal Service discretionary administrative expenses for the purpose of budget enforcement in the Senate. In addition, the resolution establishes reserve funds that allow certain adjustments to committee allocations and other budgetary levels to accommodate legislation relating to (1) efficiencies, consolidations, and other savings; or (2) health savings accounts. The resolution also sets forth budget enforcement procedures that address issues such as budget points of order, emergency legislation, and Congressional Budget Office cost estimates.

Bill· HRH.R. 5346 (119th)referred

Fair and Accountable IRS Reviews Act

United States · United States Congress · 15 September 2025

Fair and Accountable IRS Reviews Act This bill provides that an Internal Revenue Service (IRS) employee’s immediate supervisor for purposes of approving certain federal tax penalties is the person to whom such employee reports. The bill also provides that an immediate supervisor’s approval of certain federal tax penalties must be obtained (in writing) before any written communication related to such penalties is sent to the taxpayer. As background, current law requires that the initial determination by an IRS employee to assess certain federal tax penalties be approved (in writing) by such employee’s immediate supervisor (or a designated higher-level official). Under IRS regulations, an immediate supervisor is any individual with responsibility to review another individual’s proposed federal tax penalties (without such proposal being subject to an intermediary’s approval). The IRS regulations also establish requirements for when such approval must be obtained based on whether the federal tax penalty is subject to pre-assessment review or raised in Tax Court proceedings.

Bill· HRH.R. 5349 (119th)referred

Tax Court Improvement Act

United States · United States Congress · 15 September 2025

Tax Court Improvement Act This bill expands the authority of the U.S. Tax Court to issue subpoenas, authorizes the Tax Court to extend certain petition deadlines, and makes other changes related to Tax Court procedures. The bill authorizes the Tax Court to issue subpoenas compelling the production of documents and other items from a litigant or witness for evidentiary or discovery purposes (whether or not it is in connection with a scheduled hearing). (Under current law, the Tax Court may issue subpoenas only to compel the attendance and testimony of witnesses and the production of evidence at a scheduled hearing or deposition.) The bill authorizes the Tax Court to extend (or toll) the deadline to file a Tax Court petition contesting an Internal Revenue Service (IRS) deficiency notice if it is equitable to do so (known as equitable tolling). Further, under the bill, the dismissal of a petition contesting an IRS deficiency notice because the petition is not filed before the deadline and equitable tolling is denied is not treated as a decision of the Tax Court. This allows a subsequent claim to be filed in U.S. district court if certain conditions are met. The bill also expands the type of Tax Court proceedings for which special trial judges may be appointed, authorizes Tax Court special trial judges to impose fines up to $5,000 and up to 30 days in jail for contempt of court, and requires Tax Court judges and special trial judges to recuse themselves in certain circumstances.

Bill· SS. 2773 (119th)referred

WAGER Act

United States · United States Congress · 11 September 2025

Bill· SS. 2780 (119th)referred

No Tax on Large Party Tips Act

United States · United States Congress · 11 September 2025

No Tax on Large Party Tips Act This bill expands the federal tax deduction for qualified tip income to include tips that are automatically added to a customer's bill and tips that are suggested tips prompted by a business by treating such tips as voluntarily paid.  As background, for 2025 through 2028, individuals may claim a tax deduction of up to $25,000 per year for qualified tips received in occupations that customarily and regularly receive tips. However, one of the conditions for claiming the tax credit is that the tips must be voluntary, determined by the customer, and nonnegotiable.

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