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Bill· HRH.R. 6344 (117th)referred
United States · United States Congress · 23 December 2021
Research and Development Tax Credit Expansion Act of 2021 This bill modifies the refundable research tax credit for new and small businesses to (1) increase the limit on refundability to $500,000, with an adjustment for inflation; (2) allow refundable amounts to cover all payroll taxes paid by such businesses; and (3) extend eligibility for the credit to small businesses with less than $10 million in gross receipts (currently, less than $5 million). The bill also increases the rate of the alternative simplified tax credit for such businesses.
Bill· HRH.R. 6342 (117th)referred
United States · United States Congress · 23 December 2021
Knock Out Cancer Act or the KO Cancer Act This bill provides additional funding through FY2027 to the National Institutes of Health (NIH) for cancer research. The amount of additional funding each fiscal year is equal to 25% of the total amount allocated to the NIH for cancer research in FY2021.
Bill· HRH.R. 6339 (117th)referred
United States · United States Congress · 20 December 2021
Health Coverage Tax Credit Reauthorization Act of 2021 This bill extends for four years the tax credit for health insurance coverage.
Resolution· SCONRESS.Con.Res. 24 (117th)passed
United States · United States Congress · 18 December 2021
This concurrent resolution directs the Secretary of the Senate to make corrections in the enrollment of S. 1605 (National Defense Authorization Act for Fiscal Year 2022) to amend amounts relating to the Eielson Air Force Base and AEGIS Ashore Barracks Planning and Design in Redzikowo, Poland.
Bill· HRH.R. 6309 (117th)referred
United States · United States Congress · 16 December 2021
Trade Encourages Allied Manufacturing and Security Act or the TEAMS Act This bill directs the U.S. Trade Representative (USTR) to take certain actions to strengthen supply chains for critical goods. It also incentivizes the manufacturing of critical goods. Specifically, the bill requires the USTR to develop and implement a strategy to support the resilience, diversity, security, and strength of supply chains. This strategy must be submitted to Congress and published on the USTR's website. Additionally, the bill authorizes the USTR to provide duty-free treatment for any eligible article (i.e., any critical good that is the growth, product, or manufacture of a beneficiary country) from any ally or key international partner. This authority terminates on September 30, 2030. The bill temporarily allows for increased expensing of the costs of certain qualified manufacturing property. The bill also allows a new tax credit for American security products manufactured in the United States or in ally or key international partner countries.
Bill· HRH.R. 6318 (117th)referred
United States · United States Congress · 16 December 2021
This bill designates an empowerment zone in the District of Columbia. (Empowerment zones are federally designated geographic areas where certain federal tax incentives and grants are allowed to increase investment and employment.)
Bill· HRH.R. 6300 (117th)referred
United States · United States Congress · 16 December 2021
Stopping Abortion Bounties Act This bill imposes a 100% tax on amounts received as statutory damages under a state bounty statute. A bounty statute is a statute that authorizes a person to file a civil action and collect damages for assisting another person in exercising the right to have an abortion. The bill also directs the Department of the Treasury to award a grant to any person who pays or incurs amounts under a court order resulting from a suit filed under a bounty statute, including the amount paid or incurred as statutory damages and reasonable attorney's fees.
Resolution· HCONRESH.Con.Res. 65 (117th)referred
United States · United States Congress · 16 December 2021
This concurrent resolution expresses the sense of Congress that tax-exempt fraternal benefit societies provide critical benefits to the people and communities of the United States and their work should continue to be promoted.
Bill· SS. 3424 (117th)referred
United States · United States Congress · 16 December 2021
Supporting Early-childhood Educators' Deductions Act or the SEED Act This bill expands the tax deduction for the expenses of elementary and secondary school teachers to include early childhood educators.
Bill· SS. 3413 (117th)referred
United States · United States Congress · 16 December 2021
This bill extends through 2025 the tax credit for the health insurance costs of individual taxpayers and their family members.
Bill· SS. 3411 (117th)referred
United States · United States Congress · 16 December 2021
This bill modifies the tax deduction for the expenses of an eligible educator (an individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year) to include as an eligible educator an interscholastic sports administrator or coach. It also eliminates the exclusion of nonathletic supplies for courses of instruction in health or physical education as a deductible expense.
Bill· HRH.R. 6271 (117th)referred
United States · United States Congress · 14 December 2021
Health Savings Act of 2021 This bill modifies the requirements for health savings accounts (HSAs) to rename high deductible health plans as HSA-qualified health plans; allow spouses who have both attained age 55 to make catch-up contributions to the same HSA; make Medicare Part A (hospital insurance benefits) beneficiaries eligible to participate in an HSA; allow individuals eligible for hospital care or medical services under a program of the Indian Health Service or a tribal organization to participate in an HSA; allow members of a health care sharing ministry to participate in an HSA; allow individuals who receive primary care services in exchange for a fixed periodic fee or payment, or who receive health care benefits from an on-site medical clinic of an employer, to participate in an HSA; include amounts paid for prescription and over-the-counter medicines or drugs as qualified medical expenses for which distributions from an HSA or other tax-preferred savings accounts may be used; increase the limits on HSA contributions to match the sum of the annual deductible and out-of-pocket expenses permitted under a high deductible health plan; and allow HSA distributions to be used to purchase health insurance coverage. The bill also (1) exempts HSAs from creditor claims in bankruptcy, and (2) reauthorizes Medicaid health opportunity accounts. The bill allows a medical care tax deduction for (1) exercise equipment, physical fitness programs, and membership at a fitness facility; (2) nutritional and dietary supplements; and (3) periodic fees paid to a primary care physician and amounts paid for pre-paid primary care services.
Bill· HRH.R. 6277 (117th)referred
United States · United States Congress · 14 December 2021
Ethylene is Essential for Chemistry and Manufacturing Act This bill removes ethylene from the list of taxable chemicals for purposes the environmental excise tax.
Bill· SS. 3383 (117th)referred
United States · United States Congress · 14 December 2021
This bill repeals the limitation on the cover over (i.e., payment) of taxes on certain distilled spirits into the treasuries of Puerto Rico and the U.S. Virgin Islands. It also requires that certain amounts collected on rum transported to the United States that are covered over be transferred to the Puerto Rico Conservation Trust Fund.
Bill· SS. 3393 (117th)referred
United States · United States Congress · 14 December 2021
This bill permanently extends the tax credit for the health insurance costs of individual taxpayers and their family members.
Bill· HRH.R. 6249 (117th)referred
United States · United States Congress · 13 December 2021
End Polluter Welfare for Enhanced Oil Recovery Act of 2021 This bill eliminates the use of carbon oxide as a tertiary injectant. It also repeals the tax credit for enhanced oil recovery costs.
Bill· HRH.R. 6219 (117th)referred
United States · United States Congress · 9 December 2021
Protecting Community Television Act This bill revises the definition of a franchise fee that is paid by a cable operator or cable subscriber to encompass only a tax, fee, or other monetary assessment that is imposed by a franchising authority or other governmental entity.
Bill· SS. 3361 (117th)referred
United States · United States Congress · 9 December 2021
Protecting Community Television Act This bill revises the definition of a franchise fee that is paid by a cable operator or cable subscriber to encompass only a tax, fee, or other monetary assessment that is imposed by a franchising authority or other governmental entity.
Bill· HRH.R. 6241 (117th)referred
United States · United States Congress · 9 December 2021
This bill allows penalty-free distributions from tax-exempt retirement plans for a federally declared disaster (i.e., a qualified disaster recovery distribution). The bill defines qualified disaster recovery distribution as any distribution within a 180 day period after a disaster declaration that is made to an individual whose principal residence is located in a qualified disaster area (an area for which a major disaster has been declared) and who has sustained an economic loss due to the disaster. The bill sets forth rules for the recontribution of withdrawals from a plan for first-time home purchases or for purchases or construction of a principal residence in a disaster area, and increases the limit on loans from a qualified employer plan that an individual may take in lieu of a distribution.
Bill· HRH.R. 6226 (117th)referred
United States · United States Congress · 9 December 2021
Grave Injustice Parity Act This bill allows a deduction for transfers to certain nonprofit cemeteries for purposes of determining the taxable amount of decedent estates or gifts. It also exempts from the tax on distributions of tax-exempt foundations transfers made to such cemeteries.
Bill· HRH.R. 6230 (117th)referred
United States · United States Congress · 9 December 2021
USA Batteries Act This bill removes lead oxide, antimony, and sulfuric acid from the list of taxable chemicals subject to the environmental excise tax.
Bill· SS. 3346 (117th)referred
United States · United States Congress · 8 December 2021
High Rise Fire Sprinkler Incentive Act of 2021 This bill classifies any automatic fire sprinkler system retrofit property as 15-year property for purposes of accelerated depreciation.
Bill· HRH.R. 6191 (117th)referred
United States · United States Congress · 8 December 2021
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 provides 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, the District of Columbia Commission on Judicial Disabilities and Tenure, and the District of Columbia Judicial Nomination Commission.
Bill· HRH.R. 6192 (117th)referred
United States · United States Congress · 8 December 2021
High Rise Fire Sprinkler Incentive Act of 2021 This bill classifies any automatic fire sprinkler system retrofit property as 15-year property for purposes of accelerated depreciation.
Bill· HRH.R. 6183 (117th)referred
United States · United States Congress · 8 December 2021
Religious Exemptions for Social Security and Healthcare Taxes Act This bill allows taxpayers who have a religious objection to participation in the Social Security system a credit or refund of employment taxes deducted to fund benefits under such system.
Bill· HRH.R. 6144 (117th)referred
United States · United States Congress · 7 December 2021
Removing Waste and Protecting Medicare Act This bill makes several budgetary changes, including (1) prohibiting sequestration orders in 2022, (2) rescinding certain COVID-19 state and local relief funds, and (3) extending certain adjustments under Medicare with respect to sequestration and payments under the physician fee schedule. It also modifies requirements relating to federal programs and benefits, such as permanently requiring taxpayers to include Social Security numbers on their tax returns in order to qualify for the child tax credit.
Resolution· HCONRESH.Con.Res. 64 (117th)open
United States · United States Congress · 7 December 2021
This concurrent resolution directs the Secretary of the Senate to make a correction in the enrollment of S. 1605 (National Defense Authorization Act for Fiscal Year 2022) to amend the long title of the bill.
Bill· HRH.R. 6146 (117th)referred
United States · United States Congress · 7 December 2021
Stranded Gas Recovery and Utilization Act of 2021 This bill allows a tax credit for investment in stranded gas infrastructure equal to 30% of the basis of any qualified infrastructure placed in service during a taxable year beginning after December 31, 2021, and before January 1, 2028. The term qualified infrastructure means a gas pipeline, a gas compressor station, a container used for gas storage, or equipment to store gas underground.
Bill· HRH.R. 6155 (117th)referred
United States · United States Congress · 7 December 2021
No Tax Dollars for the United Nation's Immigration Invasion Act This bill prohibits the federal government from making contributions to the United Nations (U.N.) International Organization for Migration, the U.N. High Commissioner for Refugees, or the U.N. Relief and Works Agency for Palestine Refugees in the Near East.
Bill· HRH.R. 6161 (117th)referred
United States · United States Congress · 7 December 2021
Employee Retention Tax Credit Reinstatement Act This bill provides for a reinstatement of the employee retention tax credit through 2021. The credit was established to compensate employers whose businesses were negatively impacted by the COVID-19 pandemic for wages paid to their employees.
Resolution· HRESH.Res. 829 (117th)passed
United States · United States Congress · 2 December 2021
Sets forth the rule for consideration of the bill (H.R. 6119) making further continuing appropriations for the fiscal year ending September 30, 2022, and for other purposes.
Bill· HRH.R. 6126 (117th)referred
United States · United States Congress · 2 December 2021
Supplemental Impact Aid Flexibility Act This bill revises the Impact Aid Program application process for FY2023. Specifically, the bill requires local educational agencies (LEAs) participating in the Impact Aid Program to use the student count or federal property valuation data from their FY2022 program applications, as applicable, for their FY2023 program applications. The program provides funding to LEAs that have lost property tax revenue due to the presence of tax-exempt federal property or to those that have experienced increased expenditures due to enrollment of federally connected children (e.g., children living on Indian lands or military bases).
Bill· SS. 3305 (117th)referred
United States · United States Congress · 2 December 2021
Chemical Tax Repeal Act This bill repeals the reinstatement of the Superfund excise taxes implemented in the Infrastructure Investment and Jobs Act.
Bill· HRH.R. 6109 (117th)referred
United States · United States Congress · 1 December 2021
Middle Class Mortgage Insurance Premium Act of 2021 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. 6068 (117th)referred
United States · United States Congress · 23 November 2021
Saving Local News Act This bill includes as a tax-exempt 501(c)(3) charitable organization purpose the publication (including electronic publication) of written news articles. In the case of an organization that is tax-exempt due to the publication of written news articles, the term unrelated business taxable incom e does not include any amount attributable to payments for advertisements in news publications.
Bill· HRH.R. 6057 (117th)referred
United States · United States Congress · 19 November 2021
Tax Simplification for Americans Abroad Act This bill directs the Internal Revenue Service to make available a new tax form for certain individual taxpayers living abroad. The form shall allow such individuals to demonstrate nonresidence, and declare foreign income, foreign taxes paid, and U.S. source income from retirement, pension and social security benefits. The bill also expands the types of income allowed as foreign earned income for purposes of the foreign earned income tax exclusion.
Bill· HRH.R. 6031 (117th)referred
United States · United States Congress · 18 November 2021
Helping with Equal Access to Leave and Investing in Needs for Grieving Mothers and Fathers Act or the HEALING Mothers and Fathers Act This bill revises the family and medical leave entitlement and limits funding to certain family planning programs. Specifically, the bill provides family and medical leave due to the spontaneous loss of an unborn child of an employee or spouse of the employee. It also establishes a tax credit for an individual who experiences, during the taxable year, the stillbirth of a child who would have been a qualifying child of the individual for the taxable year if the child had been born live. The bill further prohibits the Office of Population Affairs within the Department of Health and Human Services from providing federal assistance to voluntary family planning programs that (1) perform abortions, (2) provide funding to another entity that performs abortions, or (3) refer patients to abortion providers.
Bill· HRH.R. 6045 (117th)referred
United States · United States Congress · 18 November 2021
Subscribe to Local News Act of 2021 This bill allows individual taxpayers a nonrefundable tax credit through 2026 for 100% of expenses, up to $200 in any taxable year, incurred for a local newspaper subscription. The bill defines local newspaper as a print or digital publication that primarily serves a regional community and has a daily circulation of less than 10,000.
Bill· HRH.R. 6049 (117th)referred
United States · United States Congress · 18 November 2021
This bill extends the limitation on the tax deduction for state and local taxes through 2031. It increases the limitation to $80,000 between 2021 and 2030 and reduces it to $10,000 in 2031.
Bill· HRH.R. 6051 (117th)referred
United States · United States Congress · 18 November 2021
Building Our Opportunities to Survive and Thrive Act of 2021 or the BOOST Act of 2021 This bill allows certain individual taxpayers a refundable income-based tax credit equal to $3,000 in a taxable year. It also directs the Internal Revenue Service to establish a program for making advance payments of such credit on a monthly basis.
Bill· SS. 3253 (117th)referred
United States · United States Congress · 18 November 2021
Helping with Equal Access to Leave and Investing in Needs for Grieving Mothers and Fathers Act or the HEALING Mothers and Fathers Act This bill revises the family and medical leave entitlement and limits funding to certain family planning programs. Specifically, the bill provides family and medical leave due to the spontaneous loss of an unborn child of an employee or spouse of the employee. It also establishes a tax credit for an individual who experiences, during the taxable year, the stillbirth of a child who would have been a qualifying child of the individual for the taxable year if the child had been born live. The bill further prohibits the Office of Population Affairs within the Department of Health and Human Services from providing federal assistance to voluntary family planning programs that (1) perform abortions, (2) provide funding to another entity that performs abortions, or (3) refer patients to abortion providers.
Bill· SS. 3249 (117th)referred
United States · United States Congress · 18 November 2021
This bill excludes certain persons from being considered a broker for tax reporting purposes. Under current law, the transfer of digital assets from a broker to a nonbroker requires the broker to file a return beginning on January 1, 2024. The bill provides that a broker does not include any person solely engaged in the business of (1) validating distributed ledger transactions, (2) selling hardware or software for which the sole function is to permit access to digital assets on a distributed ledger, or (3) developing digital assets or protocols for use by other persons who are not customers.
Bill· SS. 3259 (117th)referred
United States · United States Congress · 18 November 2021
Tribal Adoption Parity Act This bill allows Indian tribal governments to determine whether a child has special needs for the purposes of the adoption tax credit.
Bill· HRH.R. 6013 (117th)referred
United States · United States Congress · 17 November 2021
Volunteer Driver Tax Appreciation Act of 2021 This bill increases the standard mileage rate for the tax deduction for the charitable use of a passenger automobile. The bill increases the rate from the standard charitable rate of 14 cents per mile to the standard business mileage rate (56 cents per mile in 2021).
Bill· HRH.R. 6006 (117th)referred
United States · United States Congress · 17 November 2021
Keep Innovation in America Act This bill modifies provisions enacted by the Infrastructure Investment and Jobs Act relating to the definitions of broker and digital assets and their reporting requirements. The bill redefines broker , for tax reporting purposes, to mean any person who (for consideration) stands ready in the ordinary course of business to effect sales of digital assets at the direction of their customers. The bill redefines digital asset to mean any digital representation of value which is recorded on a cryptographically secured distribution ledger (this revised definition eliminates the discretion of the Department of the Treasury to include similar technology in the definition of digital asset). The bill eliminates the cash reporting requirement for digital assets (i.e., receipt of more than $10,000) but requires Treasury to conduct a study of, and report on, the effect of expanding the definition of cash to include any digital asset.
Bill· HRH.R. 5997 (117th)referred
United States · United States Congress · 17 November 2021
Crack Down on Dark Money Act This bill prohibits tax-exempt 501(c)(4) social welfare organizations from using more than 10% of their total expenditures on covered political expenditures (i.e., direct or indirect expenditures for an exempt function, including influencing or attempting to influence the selection, nomination, election, or appointment of any individual to any federal, state, or local public office or office in a political organization, or the election of presidential or vice-presidential electors, whether or not such individual or electors are selected, nominated, elected, or appointed). The bill also requires a social welfare organization that spends funds on political intervention to publicly disclose the name and address of any contributor donating $5,000 or more to such organization. The term political intervention includes advocacy for the election, defeat, nomination or recall of a political candidate, the making of contributions to a political campaign, communications to the electorate about political candidates, and political use of resources.
Bill· SS. 3217 (117th)referred
United States · United States Congress · 17 November 2021
This bill sets forth special tax rules for determining whether financial guaranty insurance companies are qualifying insurance corporations under the passive foreign investment company rules.
Bill· SS. 3222 (117th)referred
United States · United States Congress · 17 November 2021
Airline Passengers' Bill of Rights This bill expands protections for passengers in air transportation. Among other things, the bill requires the Department of Transportation to implement regulations relating to protections for airline passengers from being required to involuntarily relinquish their seats, unless necessary for safety or security; the elimination of the dollar limitations on compensation to passengers denied boarding due to overbooking; compensation to passengers for delayed or cancelled flights; interline agreements between air carriers and other transportation providers; training on the rights of passengers; unreasonable air carrier fees; unrestricted access of consumers to information on schedules, fares, fees, and taxes; accuracy in pricing of tickets and disclosure of lowest fares; and notifications to passengers of their rights and eligibility for refunds. The Federal Aviation Administration must (1) prohibit any air carrier from reducing seat size or leg room, and (2) report on the quality of food and potable water on passenger aircraft and the sufficiency of flight crews and aircraft. The bill provides a private right of action for passengers aggrieved by airline actions and increases civil penalties on air carriers for violations of passenger protections.
Bill· HRH.R. 5977 (117th)referred
United States · United States Congress · 15 November 2021
States Reform Act This bill removes marijuana from Schedule I of the Controlled Substance Act and provides for federal regulation of marijuana in a manner similar to alcohol. Among other provisions, the bill establishes a federal permitting process for marijuana businesses, provides for federal oversight of interstate medical marijuana products, and creates an excise tax structure for marijuana.
Bill· SS. 3206 (117th)open
United States · United States Congress · 15 November 2021
This bill repeals provisions of the Infrastructure Investment and Jobs Act with respect to the definition of broker and reporting requirements for digital assets.