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Bill· HRH.R. 4501 (118th)referred
United States · United States Congress · 6 July 2023
End Zuckerbucks Act of 2023 This bill prohibits tax-exempt charitable organizations from providing direct funding to states or local governments for the administration of elections for public office.
Bill· HRH.R. 4441 (118th)referred
United States · United States Congress · 30 June 2023
Bill· HRH.R. 4397 (118th)referred
United States · United States Congress · 30 June 2023
No Taxpayer Bailout for Defamation Act This bill denies a tax deduction for any settlement or payment related to defamation (intentional damage to an individual's good reputation) if the taxpayer has admitted to guilt or culpability or for attorney's fees related to such settlement or payment.
Bill· HRH.R. 4436 (118th)referred
United States · United States Congress · 30 June 2023
Why Does the IRS Need Guns Act This bill prohibits the Internal Revenue Service (IRS) from using appropriated funds to purchase, receive, or store any firearm or ammunition. It also requires the IRS to transfer to the General Services Administration (GSA) any firearms or ammunition owned or under the control of the IRS. Within 30 days of such transfer, the GSA must initiate the sale or auction of any firearms to licensed dealers and the auction of any ammunition to the general public. The bill grants the Department of Justice authority over the administration and enforcement of criminal investigations with respect to the sale or transfer of firearms and ammunition.
Bill· HRH.R. 4448 (118th)referred
United States · United States Congress · 30 June 2023
Canadian Snowbird Visa Act This bill authorizes the Department of Homeland Security to admit into the United States qualifying Canadian citizens as long-term nonimmigrant visitors. A qualifying Canadian citizen is an individual who (1) is at least 50 years old, (2) maintains a Canadian residence, (3) owns a U.S. residence or has rented a U.S. accommodation for the duration of the individual's stay, (4) is not inadmissible or deportable, (5) will not engage in employment or labor for hire in the United States other than for a non-U.S.-based person or entity by whom the Canadian citizen was employed in Canada or for whom the Canadian citizen performed services in Canada, and (6) will not seek certain forms of assistance or benefits. A qualified individual may be admitted for up to 240 days during any single 365-day period. The spouse of such an individual may be admitted under the same terms, except that the spouse is not required to separately satisfy the requirement for owning or renting a residence in the United States. An individual admitted into the United States under this bill shall have nonresident alien tax status.
Bill· HRH.R. 4364 (118th)open
United States · United States Congress · 27 June 2023
Legislative Branch Appropriations Act, 2024 This bill provides FY2024 appropriations for the legislative branch, including the House of Representatives and joint items such as the Joint Economic Committee, the Joint Committee on Taxation, the Office of the Attending Physician, and the Office of Congressional Accessibility Services. In addition, the bill provides FY2024 appropriations for the Capitol Police; the Office of Congressional Workplace Rights; the Congressional Budget Office; the Architect of the Capitol; the Library of Congress, including the Congressional Research Service and the Copyright Office; the Government Publishing Office; the Government Accountability Office; Congressional Office for International Leadership Fund; and the John C. Stennis Center for Public Service Training and Development. (Pursuant to the longstanding practice of each chamber of Congress determining its own requirements, funds for the Senate are not included in the House bill.) The bill also sets forth requirements and restrictions for using funds provided by this bill.
Bill· HRH.R. 4391 (118th)referred
United States · United States Congress · 27 June 2023
Equal Access to Reproductive Care Act This bill includes assisted reproduction as a tax deductible medical expense. It defines assisted reproduction as any methods, treatments, procedures, and services for effectuating a pregnancy and bringing it to term, and treats it as medical care of the taxpayer, the taxpayer's spouse, or a dependent to the extent that they intend to take legal custody or responsibility for any children born as a result of such assisted reproduction.
Bill· HRH.R. 4369 (118th)referred
United States · United States Congress · 27 June 2023
Bill· HRH.R. 4380 (118th)referred
United States · United States Congress · 27 June 2023
Bill· HRH.R. 4348 (118th)referred
United States · United States Congress · 23 June 2023
Fairness in Social Security Act of 2023 This bill excludes from modified adjusted gross income, for income tax purposes, any lump-sum social security benefit payment (i.e., a payment of more than one month of social security benefits) that is attributable to months ending before the beginning of the taxable year. It also waives any statute of limitation for credits or refunds resulting from this bill.
Bill· HRH.R. 4355 (118th)referred
United States · United States Congress · 23 June 2023
Rural Veterinary Workforce Act This bill excludes from gross income, for income tax purposes, student loan repayment or forgiveness assistance provided to veterinarians practicing in rural areas of a state.
Bill· HRH.R. 4357 (118th)referred
United States · United States Congress · 23 June 2023
Permanent CFC Look-Through Act of 2023 This rule makes permanent the look-through rule for related controlled foreign corporations (CFCs). That rule provides that dividends, interest, rents and royalties one CFC receives from a related CFC are not treated as foreign personal holding company income (thus permitting the deferral of tax on such income).
Bill· HRH.R. 4322 (118th)referred
United States · United States Congress · 23 June 2023
Equal Dignity for Married Taxpayers Act of 2023 This bill modifies several tax provisions that refer to married couples to make the provisions equally applicable to legally married same-sex couples.
Bill· HRH.R. 4360 (118th)referred
United States · United States Congress · 23 June 2023
Access to Capital Creates Economic Strength and Supports Rural America Act or the ACCESS Rural America Act This bill increases the shareholder registration threshold for issuers (1) that did not issue securities in the previous fiscal year and do not intend to do so in the current fiscal year, and (2) that are receiving federal support to provide communication services to underserved areas. The bill also requires these issuers to make available certain financial information.
Bill· HRH.R. 4326 (118th)referred
United States · United States Congress · 23 June 2023
Promoting Respect for Individuals' Dignity and Equality Act of 2023 or the PRIDE Act of 2023 This bill requires the equal treatment of same sex married couples for tax purposes. It permits such couples to amend their filing status to married filing jointly for tax returns outside of the statute of limitations and modifies tax rules relating to married couples to include same sex couples.
Report· HearingH.Hrg.118published
United States · United States House of Representatives · 22 June 2023
Report· HearingH.Hrg.118published
United States · United States House of Representatives · 22 June 2023
Report· HearingH.Hrg.118published
United States · United States House of Representatives · 22 June 2023
Report· HearingH.Hrg.118published
United States · United States House of Representatives · 22 June 2023
Bill· HRH.R. 4280 (118th)referred
United States · United States Congress · 22 June 2023
Fair Accounting for Condominium Construction Act This bill exempts certain residential construction contracts from the requirement to use the percentage of completion method of accounting. The percentage of completion method is a tax accounting method in which the revenues and expenses of long-term contracts are recognized as a percentage of the work completed in a particular period.
Bill· HRH.R. 4305 (118th)referred
United States · United States Congress · 22 June 2023
Shelter Act This bill allows individual and business taxpayers a new tax credit for 25% of qualified disaster mitigation expenditures. The credit is limited to $2,500 and $5,000 for individual taxpayers and business taxpayers respectively. The bill defines qualified disaster mitigation expenditures to include expenditures to modify or improve a dwelling unit located in an area in which a federal natural disaster declaration has been made within the preceding five-year period.
Bill· HRH.R. 4276 (118th)referred
United States · United States Congress · 22 June 2023
American Worker and Trade Competitiveness Act This bill reauthorizes and revises specified U.S. trade programs and provisions. Specifically, the bill reauthorizes through FY2030 and revises the Trade Adjustment Assistance Program, including by expanding program eligibility to additional workers, establishing a child and other dependent care allowance, and increasing the maximum benefit of wage insurance. It also permanently extends the tax credit for health insurance costs and increases the percentage of the credit. The bill extends through December 31, 2026, the Generalized System of Preferences (GSP), which provides duty-free treatment to products imported from designated beneficiary countries. The bill makes changes to the GSP, including by (1) adding other criteria for designation as a beneficiary developing country, (2) requiring a review of laws relating to worker and gender rights, and (3) requiring a study on rules of origin and GSP utilization rates. Additionally, the bill provides through December 31, 2024, and retroactively applies to 120 days before this bill's enactment, temporary duty suspensions or reductions to eligible imported products. This authorization is commonly known as the Miscellaneous Tariff Bill (MTB). The last version of the MTB was enacted in September 2018 and the temporary treatment for those products listed in the MTB expired on December 31, 2020. The bill extends the American Manufacturing Competitiveness Act of 2016 for two future MTB cycles (one in 2023 and one in 2026). This extension allows the U.S. International Trade Commission to conduct the MTB petition, review, and recommendation process for those additional cycles.
Bill· SS. 2103 (118th)open
United States · United States Congress · 22 June 2023
Intelligence Authorization Act for Fiscal Year 2024 This bill authorizes various intelligence-related activities for FY2024 and addresses related issues. For example, the bill modifies the requirements for a Department of Defense scholarship program for certain individuals pursuing cyber or digital technology degrees to allow scholarship recipients to fulfill their post-graduation employment obligation in the intelligence community; expands eligibility to receive in-state tuition rates at public institutions of higher education to members of the intelligence community on active duty for more than 30 days and their spouses and dependent children; requires the Office of the Director of National Intelligence (ODNI) to designate a senior official to serve as the intelligence community coordinator for accountability of China's atrocities (i.e., crimes against humanity, genocide, or war crimes); requires the ODNI to produce a national intelligence estimate on the implications of the ongoing war in Ukraine with respect to a long-term U.S. and NATO confrontation with Russia; requires the President to establish an office for analysis of global competition to carry out analysis and support policy development related to U.S. leadership in science, technology, and innovation relative to other countries; requires intelligence community Inspectors General to appoint security officers to provide confidential, security-related guidance to employees and contract employees who intend to make a complaint or provide information to Congress; defines circumstantial evidence that may be used in determining whether an adverse security clearance or access determination was a reprisal for the lawful disclosure of actions such as mismanagement, waste, abuse, or a violation of federal law; revises statutory requirements regarding classification and declassification of national security information; and defines the process whereby certain records of the President or Vice President may be designated as personal records in conjunction with the National Archives and Records Administration.
Bill· HRH.R. 4283 (118th)referred
United States · United States Congress · 22 June 2023
Gun Violence Prevention and Safe Communities Act of 2023 This bill increases by .5% the excise tax on firearms, including pistols, revolvers, and shells and cartridges. The bill establishes the Gun Violence Prevention Trust Fund into which the increased tax revenues are deposited to fund gun violence prevention programs. The Trust Fund creates separate accounts for violence prevention, gun violence research, hate crimes data collection and enforcement, and firearm forensics. The bill also requires an inflation adjustment to the amount of the special tax on importers, manufacturers, and dealers in firearms and the transfer tax on firearms.
Bill· SS. 2172 (118th)referred
United States · United States Congress · 22 June 2023
Dental Loan Repayment Assistance Act of 2023 This bill excludes from gross income, for income tax purposes, payments received under the federally-funded student loan repayment program for full-time faculty members of dental schools with programs in general pediatric or public health dentistry. The bill also requires the Government Accountability Office to report on the participation of dental providers and faculty in areas and schools receiving funding under the program.
Bill· SS. 2111 (118th)referred
United States · United States Congress · 22 June 2023
Taxpayer Notification and Privacy Act of 2023 This bill modifies requirements for notifying a taxpayer of information that the Internal Revenue Service is seeking from third parties for tax administration purposes. Specifically it requires the notice to identify each specific item of information sought, extends the period during which the taxpayer must be notified, and gives the taxpayer a 45-days period during which the taxpayer may respond to the notice.
Bill· SS. 2106 (118th)referred
United States · United States Congress · 22 June 2023
Shelter Act This bill allows individual and business taxpayers a new tax credit for 25% of qualified disaster mitigation expenditures. The credit is limited to $2,500 and $5,000 for individual taxpayers and business taxpayers respectively. The bill defines qualified disaster mitigation expenditures to include expenditures to modify or improve a dwelling unit located in an area in which a federal natural disaster declaration has been made within the preceding five-year period.
Bill· SS. 2171 (118th)referred
United States · United States Congress · 22 June 2023
Refund Equality Act of 2023 This bill permits legally married same sex couples to amend their tax returns to file as married filing jointly for returns outside of the statute of limitations.
Bill· HRH.R. 4258 (118th)referred
United States · United States Congress · 21 June 2023
Child Tax Credit for Pregnant Moms Act of 2023 This bill allows a child tax credit for an unborn child who is born alive. It also allows the credit upon certification that a mother's pregnancy resulted in a miscarriage (the involuntary death of an unborn child who was carried in the womb for less than 20 weeks) or that the child was stillborn (the involuntary death of an unborn child who was carried in the womb for 20 weeks or more).
Bill· HRH.R. 4230 (118th)referred
United States · United States Congress · 21 June 2023
Fund Our Border Not The IRS Act of 2023 This bill requires that unobligated amounts made available to the Internal Revenue Service under the Inflation Reduction Act of 2022 be transferred to pay expenses of Customs and Border Protection, for constructing and maintaining physical barriers along the southern U.S. border, and for other purposes relating to border security.
Bill· HRH.R. 4257 (118th)referred
United States · United States Congress · 21 June 2023
Resolution· HRESH.Res. 532 (118th)referred
United States · United States Congress · 21 June 2023
This resolution expresses the sense of Congress that legislation and policies that address poverty, low wages, and related issues should be prioritized. Among other priorities, the resolution commits to updating the poverty measure; raising the minimum wage; expanding unemployment insurance; ensuring that all workers receive paid family and medical leave; implementing a federal jobs guarantee; guaranteeing safe and quality housing, a right to water, high-quality public education, and quality health care for all; enacting relief from household and personal debt that cannot be paid; ensuring that state, local, and tribal governments are adequately funded; expanding and protecting the right to vote; eliminating persistent racial inequities; protecting the constitutional rights of assembly and free speech; enacting comprehensive and just immigration reform; ensuring all the rights of Native and Indigenous peoples and tribal nations; transforming the economy into a green renewable energy economy; demilitarizing U.S. foreign policy, borders, and policing; enacting fair taxes on corporations and the wealthy; using deficit spending to meet pressing needs; and encouraging states and cities to enact policies that follow the direction provided by this resolution.
Bill· SS. 2092 (118th)referred
United States · United States Congress · 21 June 2023
Child Tax Credit for Pregnant Moms Act of 2023 This bill allows a child tax credit for an unborn child who is born alive. It also allows the credit upon certification that a mother's pregnancy resulted in a miscarriage (the involuntary death of an unborn child who was carried in the womb for less than 20 weeks) or that the child was stillborn (the involuntary death of an unborn child who was carried in the womb for 20 weeks or more).
Bill· HRH.R. 4212 (118th)referred
United States · United States Congress · 20 June 2023
Middle Class Mortgage Insurance Premium Act of 2023 This bill increases the adjusted gross income threshold for the phaseout of the mortgage insurance premium tax deduction and makes such deduction permanent.
Bill· HRH.R. 4197 (118th)referred
United States · United States Congress · 16 June 2023
Collaborative Forest Landscape Restoration Program Reauthorization Act of 2023 This bill reauthorizes and expands the Collaborative Forest Landscape Restoration program, which helps fund collaborative and community-based forest management. To be eligible for support, a collaborative forest landscape restoration proposal must describe plans to prevent, remediate, or control invasions of pathogens. For each proposal nominated for selection by a Forest Service regional office, the office must provide a federal government staffing plan for providing support to collaboratives. In selecting proposals, the Department of Agriculture must give special consideration to proposals that seek to use innovative implementation mechanisms, including conservation finance agreements and good neighbor agreements; reduce the risk of uncharacteristic wildfire or increase ecological restoration activities within areas across land ownerships and within the wildland-urban interface; and enhance watershed health and drinking water sources. The bill increases the number of proposals that may be funded during any fiscal year.
Bill· HRH.R. 4148 (118th)referred
United States · United States Congress · 15 June 2023
Import Security and Fairness Act This bill excludes imported articles from nonmarket economy countries or countries on the priority watch list from receiving de minimis treatment. De minimis treatment allows imported articles valued under $800 to enter the United States without paying duties or taxes. The bill also directs U.S. Customs and Border Protection to collect additional information on merchandise that may qualify for de minimis treatment.
Bill· HRH.R. 4149 (118th)referred
United States · United States Congress · 15 June 2023
Opt for Health with SNAP, Close the Fruit and Vegetable Gap Act of 2023 or the OH SNAP, Close the Fruit and Vegetable Gap Act of 2023 This bill reauthorizes, and provides increased specified funds for, the Gus Schumacher Nutrition Incentive Program (GusNIP) for FY2024-FY2028 and each fiscal year thereafter. GusNIP provides competitive grants for projects that increase low-income consumers' purchases of fruits and vegetables by providing (1) incentives at Supplemental Nutrition Assistance Program (SNAP) points of purchase, and (2) produce prescriptions to SNAP/Medicaid participants.
Bill· HJRESH.J.Res. 75 (118th)referred
United States · United States Congress · 15 June 2023
This joint resolution proposes a constitutional amendment prohibiting total outlays for a fiscal year from exceeding total receipts for that fiscal year or 18% of the U.S. gross domestic product 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 requires a two-thirds vote of each chamber of Congress to levy a new tax, increase the rate of any tax, or increase the debt limit. The amendment provides any Member of Congress with standing and a cause of action to seek judicial enforcement of this amendment if authorized by a petition signed by one-third of the Members of either chamber of Congress. Courts are prohibited from ordering any increase in revenue to enforce this amendment.
Bill· HRH.R. 4151 (118th)referred
United States · United States Congress · 15 June 2023
Bill· HRH.R. 4156 (118th)referred
United States · United States Congress · 15 June 2023
Lady Liberty Act of 2023 This bill sets a floor of 125,000 for the maximum number of refugees who may be admitted into the United States each fiscal year. Under current law, the President sets the annual cap on refugee admissions at the beginning of each fiscal year. (The cap for FY2023 was 125,000, but in some years it had been lower. For example, the cap for FY2021 was 15,000.)
Bill· SS. 2015 (118th)referred
United States · United States Congress · 15 June 2023
Opt for Health with SNAP, Close the Fruit and Vegetable Gap Act of 2023 or the OH SNAP, Close the Fruit and Vegetable Gap Act of 2023 This bill reauthorizes, and provides increased specified funds for, the Gus Schumacher Nutrition Incentive Program (GusNIP) for FY2024-FY2028 and each fiscal year thereafter. GusNIP provides competitive grants for projects that increase low-income consumers' purchases of fruits and vegetables by providing (1) incentives at Supplemental Nutrition Assistance Program (SNAP) points of purchase, and (2) produce prescriptions to SNAP/Medicaid participants.
Bill· SS. 2004 (118th)referred
United States · United States Congress · 15 June 2023
Import Security and Fairness Act This bill excludes imported articles from nonmarket economy countries or countries on the priority watch list from receiving de minimis treatment. De minimis treatment allows imported articles valued under $800 to enter the United States without paying duties or taxes. The bill also directs U.S. Customs and Border Protection to collect additional information on merchandise that may qualify for de minimis treatment.
Bill· SS. 2041 (118th)referred
United States · United States Congress · 15 June 2023
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.
Report· HearingS.Hrg.118published
United States · United States Senate · 14 June 2023
Bill· HRH.R. 4127 (118th)referred
United States · United States Congress · 14 June 2023
Fair Access to Agriculture Disaster Programs Act This bill waives the adjusted gross income limitations for payments or benefits under specific Department of Agriculture (USDA) disaster assistance programs for a person or legal entity that derives a portion of their income from agriculture. (Currently, a person or entity is not eligible to receive certain benefits during a crop, fiscal, or program year if their average gross income exceeds $900,000.) Specifically, in the case of an excepted payment or benefit, the adjusted gross income limitation is waived if 75% or more of the average adjusted gross income for the person or entity is derived from farming, ranching, or silviculture activities. These activities include agritourism, direct-to-consumer marketing of agricultural products, and the sale of agricultural equipment owned by such person or entity. The bill applies to the USDA Livestock Indemnity Program; Livestock Forage Disaster Program; Emergency Assistance for Livestock, Honey Bees, and Farm-Raised Fish Program; Tree Assistance Program; and Noninsured Crop Disaster Assistance Program.
Bill· HRH.R. 4119 (118th)referred
United States · United States Congress · 14 June 2023
Bill· SS. 1992 (118th)referred
United States · United States Congress · 14 June 2023
Working Families Tax Relief Act of 2023 This bill expands the earned income tax credit and makes the child tax credit fully refundable. The bill increases and makes permanent the earned income tax credit for taxpayers with no qualifying children and expands age limits for credit eligibility (currently, taxpayers must be at least 25 years of age and not older than 65). It lowers the age baseline of 25 years to 19 years and eliminates the 65 age limit). The bill increases the child tax credit amount and provides for monthly advance payments of such credit.
Bill· SS. 1969 (118th)referred
United States · United States Congress · 14 June 2023
De Minimis Reciprocity Act of 2023 This bill makes various changes to de minimis treatment of U.S. imports. (Current law allows for imports under a de minimis threshold to enter the United States free of tariffs and taxes with minimal inspection. In 2016, Congress raised this threshold from $200 to $800.) Specifically, the Department of the Treasury must prescribe regulations to establish dollar amount thresholds (which may not exceed $800) for de minimis entries. Treasury must establish a threshold for each country that takes into consideration (1) the dollar amount threshold of that country for de minimis entries from the United States; and (2) any related thresholds of that country, such as a threshold relating to a value-added tax on imports. The bill establishes in the Treasury the Re-shoring and Near-shoring Account. Amounts in this account must be available for facilitating the movement of manufacturing from China to the United States. Treasury must annually publish a list of countries that are not eligible for de minimis treatment. Treasury must establish the conditions for including a country on this list, with specified considerations. Further, the bill requires China and Russia to be included on this list. The bill requires that imports eligible for de minimis treatment must be transported into the United States by a contract carrier. The contract carrier must (1) collect additional data related to these imports, and (2) collect duties and taxes owed on these imports and remit those duties and taxes to U.S. Customs and Border Protection.
Bill· SS. 1990 (118th)referred
United States · United States Congress · 14 June 2023
Tax on Wall Street Speculation Act This bill imposes an excise tax on the transfer of ownership in certain securities (covered transactions), including any share of stock in a corporation; any partnership or beneficial interest in a partnership or trust; any note, bond, debenture, or other evidence of indebtedness (excluding tax-exempt municipal bonds); and derivative financial instruments or digital assets. The bill includes exceptions for initial issues, certain traded short-term indebtedness, and securities lending arrangements. The bill also (1) imposes a penalty on taxpayers who fail to include a covered transaction on their tax return or information statement, and (2) allows an individual taxpayer whose modified adjusted gross income does not exceed $50,000 ($75,000 for married taxpayers filing joint returns) a tax credit for the amount of tax paid on covered transactions.
Report· HearingH.Hrg.118published
United States · United States House of Representatives · 13 June 2023