bill_id,congress,bill_type,bill_number,title,policy_area,introduced_date,latest_action_date,latest_action_text,origin_chamber,sponsor_name,sponsor_state,sponsor_party,sponsor_bioguide_id,cosponsor_count,summary_text,update_date,url
113-s-3018,113,s,3018,Partnership Auditing Fairness Act,Taxation,2014-12-16,2014-12-16,Read twice and referred to the Committee on Finance.,Senate,"Sen. Levin, Carl [D-MI]",MI,D,L000261,0,"Partnership Auditing Fairness Act - Amends the Internal Revenue Code to revise rules for audits of large for-profit partnerships (partnerships with more than 100 partners). Repeals existing audit rules under Chapter 1 and Chapter 63 of the Internal Revenue Code. Allows partnerships with 100 or fewer partners to elect not to be covered by this provisions of this Act.  Provides that items of partnership income, gain, loss, deductions, or credits shall be determined at the partnership level, instead of for each individual partner. Makes adjustments to partnership taxes applicable in the tax year in which such adjustments are finalized.  Sets forth new procedures for notifying a partnership of an audit or an adjustment of partnership taxes. Requires partnerships to participate in an audit through a designated partnership representative.  Allows partnerships to include audit adjustments on tax returns for the year in which such adjustments are finalized. Provides for the collection of additional taxes resulting from an audit and tax penalties from the partnership, instead of from individual partners.  Permits partnerships to request judicial review of audit adjustments by filing a petition with the Tax Court, a district court, or the Court of Claims. Grants such courts jurisdiction to determine all items of income, gain, loss, deduction, or credit of the partnership. Establishes a three-year limitation period for making adjustments to partnership tax returns.",2023-01-11T13:25:03Z,https://www.congress.gov/bill/113th-congress/senate-bill/3018
113-hr-5850,113,hr,5850,You Earned It Act,Taxation,2014-12-11,2014-12-11,Referred to the House Committee on Ways and Means.,House,"Rep. Grayson, Alan [D-FL-9]",FL,D,G000556,0,"You Earned It Act - Amends the Internet Revenue Code to repeal the inclusion in gross income of Social Security and tier 1 railroad retirement benefits, and so exclude them.",2023-01-11T13:25:10Z,https://www.congress.gov/bill/113th-congress/house-bill/5850
113-hr-5852,113,hr,5852,Scrap the Cap Act,Taxation,2014-12-11,2014-12-11,Referred to the House Committee on Ways and Means.,House,"Rep. Grayson, Alan [D-FL-9]",FL,D,G000556,0,"Scrap the Cap Act - Amends the Internal Revenue Code to eliminate the cap ($117,000 in 2014) on income that is subject to employment and self-employment taxes used to fund social security benefits.",2023-01-11T13:25:10Z,https://www.congress.gov/bill/113th-congress/house-bill/5852
113-hr-5857,113,hr,5857,Infrastructure and Global Tax Competitiveness Act of 2014,Taxation,2014-12-11,2014-12-12,Referred to the Subcommittee on Highways and Transit.,House,"Rep. Delaney, John K. [D-MD-6]",MD,D,D000620,0,"Infrastructure and Global Tax Competitiveness Act of 2014 - Amends the Internal Revenue Code, with respect to the taxation of earnings and profits of a deferred foreign income corporation, to: (1) make such earnings and profit subject to taxation in the last taxable year prior to January 1, 2015, (2) reduce the rate of tax on such earnings and profits by allowing an exemption of 75%, and (3) allow such corporations to elect to pay such tax in eight installments.  Establishes the American Infrastructure Fund to provide assistance to states, local governments, and other public and private entities for investment in public infrastructure projects.  Appropriates tax revenues from this Act to the Highway Trust Fund.  Establishes the Highway Trust Fund Solvency Commission to propose recommendations and legislation for achieving long-term solvency of the Highway Trust Fund. Establishes an 18-month deadline for the enactment of legislation that reforms the international tax system by eliminating the incentive to hold earnings in low-tax jurisdictions. Sets forth provisions for the reform of the international tax system (to be effective if reform legislation is not enacted by the 18-month deadline established by this Act), including provisions relating to subpart F income and insurance income, gains and losses from the sale or exchange of stock in controlled foreign corporations, limitations on the foreign tax credit, and the tax treatment of previously deferred foreign income.",2023-01-11T13:25:10Z,https://www.congress.gov/bill/113th-congress/house-bill/5857
113-hr-5860,113,hr,5860,Small Business Healthcare Relief Act of 2014,Taxation,2014-12-11,2014-12-11,Referred to the House Committee on Ways and Means.,House,"Rep. Boustany, Charles W., Jr. [R-LA-3]",LA,R,B001255,1,Small Business Healthcare Relief Act of 2014 - Amends the Internal Revenue Code to treat employer payments for employee health care premiums and for amounts paid on behalf of an employee to a health reimbursement arrangement as medical expenses under an accident or health plan and thus excludible from gross income for income tax purposes.,2023-01-11T13:25:10Z,https://www.congress.gov/bill/113th-congress/house-bill/5860
113-hr-5871,113,hr,5871,Dollar is a Dollar Act,Taxation,2014-12-11,2014-12-11,Referred to the House Committee on Ways and Means.,House,"Rep. Grayson, Alan [D-FL-9]",FL,D,G000556,0,Dollar is a Dollar Act - Amends the Internal Revenue Code to repeal provisions allowing a lower income tax rate for capital gains income.,2023-01-11T13:25:09Z,https://www.congress.gov/bill/113th-congress/house-bill/5871
113-hr-5872,113,hr,5872,American Solution for Simplifying the Estate Tax Act of 2014,Taxation,2014-12-11,2014-12-12,Sponsor introductory remarks on measure. (CR E1807-1808),House,"Rep. Harris, Andy [R-MD-1]",MD,R,H001052,0,"American Solution for Simplifying the Estate Tax Act of 2014 - Amends the Internal Revenue to: (1) allow taxpayers an election to make annual payments of 1% of their adjusted gross income for a minimum seven-year period in lieu of existing estate and generation-skipping transfer taxes, and (2) allow a step-up in basis for estate property of a taxpayer making an election under this Act. Sets forth requirements for the filing of an estate tax return for taxpayers who have made an election under this Act.",2023-01-11T13:25:09Z,https://www.congress.gov/bill/113th-congress/house-bill/5872
113-hr-5873,113,hr,5873,Gas Tax Replacement Act of 2014,Taxation,2014-12-11,2014-12-11,"Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.",House,"Rep. Huffman, Jared [D-CA-2]",CA,D,H001068,0,"Gas Tax Replacement Act of 2014 - Amends the Internal Revenue Code to: (1) repeal the excise taxes on gasoline and diesel fuels; (2) add a carbon dioxide equivalent rate to the tax on crude oil and petroleum products; and (3) impose an new excise tax on the carbon content of methanol, ethanol, and biodiesel produced in the United States and entered into the United States for consumption, use, or warehousing.  Requires the Administrator of the Environmental Protection Agency (EPA) to send to the Internal Revenue Service (IRS) and make public a report on the total life-cycle emissions of carbon dioxide for gasoline, diesel fuel, biofuel, and other regulated fuels.",2023-01-11T13:25:09Z,https://www.congress.gov/bill/113th-congress/house-bill/5873
113-hr-5875,113,hr,5875,SAVE Act of 2014,Taxation,2014-12-11,2014-12-11,"Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.",House,"Rep. Kind, Ron [D-WI-3]",WI,D,K000188,1,"Small Businesses Add Value for Employees Act of 2014 or the SAVE Act of 2014 - Amends the Internal Revenue Code, with respect to employer-established simple individual retirement accounts (IRAs) and pension plans, to:   repeal restrictions on rollovers from simple IRAs to qualified retirement plans;   allow employers to elect to terminate simple IRAs at any time during the year;   repeal the increased 25% penalty on premature distributions from simple IRAs within the first two plan years;  allow additional nonelective employer contributions to simple IRAs not exceeding 10% of compensation;   establish automatic deferral IRAs to permit the automatic enrollment of employees earning at least $5,000 in a preceding year;  establish secure deferral arrangements for automatically enrolling employees at 6% of pay with annual increases; allow small employers a new tax credit for the cost of adopting safe harbor requirements for secure deferral arrangements; allow a transfer of unused benefits in a flexible spending arrangement to a qualified retirement or eligible deferred compensation plan;   increase the tax credit for small employer pension plan startup costs; and   establish multiple small employer retirement plans that provide for automatic employee contributions.  Requires: (1) the Secretary of the Treasury to promulgate regulations regarding the timing of notices to participants in automatic contribution pension plans; (2) the Office of Financial Education of the Department of the Treasury to develop and implement an outreach plan to educate small businesses on the types and benefits of available retirement plans; (3) the Secretaries of the Treasury and Labor to develop recommendations for small businesses to improve retirement outcomes; and (4) the Secretary of the Treasury, in consultation with the Secretary of Education, to develop age-appropriate financial literacy curricula for elementary and secondary schools. Amends the Employee Retirement Income Security Act of 1974 (ERISA) to: (1) exempt IRAs that permit payroll deductions from additional pension plan requirements, (2) require disclosures relating to lifetime income from pension plans and annuities, and (3) set forth safe harbor criteria for the selection of an annuity contract and an insurer.",2023-01-11T13:25:09Z,https://www.congress.gov/bill/113th-congress/house-bill/5875
113-hr-5882,113,hr,5882,Flat Tax Rate Act,Taxation,2014-12-11,2014-12-11,Referred to the House Committee on Ways and Means.,House,"Rep. Stockman, Steve [R-TX-36]",TX,R,S000937,0,"Flat Tax Rate Act - Imposes a federal income tax rate of 15% on all income of all U.S. citizens, regardless of annual income or current economic standing. Allows exemptions for single and joint tax return filers and for each child of a taxpayer up to the age of 18.",2023-01-11T13:25:09Z,https://www.congress.gov/bill/113th-congress/house-bill/5882
113-hr-5883,113,hr,5883,Fair Tax for Repatriation Act,Taxation,2014-12-11,2014-12-11,Referred to the House Committee on Ways and Means.,House,"Rep. Stockman, Steve [R-TX-36]",TX,R,S000937,0,Fair Tax for Repatriation Act - Declares that the federal tax on U.S. corporations earning profits abroad shall be a flat 5%. Makes the Department of the Treasury responsible for administering and enforcing such tax.,2023-01-11T13:25:09Z,https://www.congress.gov/bill/113th-congress/house-bill/5883
113-hr-5884,113,hr,5884,Don't Track Me Act,Taxation,2014-12-11,2014-12-12,Referred to the Subcommittee on Highways and Transit.,House,"Rep. Stockman, Steve [R-TX-36]",TX,R,S000937,0,"Don't Track Me Act - Declares that it is contrary to U.S. public policy to require the placement or use of any global positioning satellite (GPS), location, or distance tracking system to collect identities of vehicle owners by remote means. Prohibits the federal gasoline excise tax from being replaced or supplemented with any tax, fee, or fine based upon vehicle location or distance traveled that is determined by GPS, license plate reading cameras, or other methods of determining vehicle location, travel distance, or registration and identity data. Prohibits motor vehicles from being required to have certain devices that track or transmit location, distance, or driver identity information.  Bars public funds from being used to study, implement, or require the use of any method of tracking or reporting vehicle movement or location for the purpose of taxes, user fees, traffic fines, accident investigation, or communication with other vehicles or infrastructure. Prohibits vehicle-to-vehicle or vehicle-to-infrastructure communication systems for the purposes of recording or transmitting or storing for later retrieval location, registration, identity, or speed data. Allows such transmissions to be used only for momentary accident avoidance or anonymized traffic reporting. Bars federal agencies from requiring motor vehicles to have a "black box" accident data recorder that records vehicle data for longer than the last five minutes of vehicle operation. Prohibits such devices from: (1) recording audio, images, or video from inside the vehicle; or (2) broadcasting or transmitting any data except by a direct cable connection to a computer.",2023-01-11T13:25:09Z,https://www.congress.gov/bill/113th-congress/house-bill/5884
113-s-3005,113,s,3005,Progressive Consumption Tax Act of 2014,Taxation,2014-12-11,2014-12-11,Read twice and referred to the Committee on Finance.,Senate,"Sen. Cardin, Benjamin L. [D-MD]",MD,D,C000141,0,"Progressive Consumption Tax Act of 2014 - Amends the Internal Revenue Code to impose a consumption tax of 10% of the taxable amount of domestic goods and services. Exempts from such tax certain goods and services exported or used outside the United States.  Lowers individual and corporate income tax rates. Repeals specified income tax credits and deductions, except for the deductions for mortgage interest, charitable contributions, state and local income taxes, gambling losses, alimony payments, and investment interest.  Provides for a family allowance of up to $100,000 for married individuals filing a joint tax return.  Allows a rebate for U.S. taxpayers consisting of an earned income amount and a child benefit amount.  Provides for a refund of excess consumption tax revenue (net consumption tax revenues that exceed 10% of gross domestic product in a calendar year) to individual taxpayers.",2023-01-11T13:25:04Z,https://www.congress.gov/bill/113th-congress/senate-bill/3005
113-hr-1,113,hr,1,Tax Reform Act of 2014,Taxation,2014-12-10,2014-12-12,Sponsor introductory remarks on measure. (CR E1800-1801),House,"Rep. Camp, Dave [R-MI-4]",MI,R,C000071,0,"Tax Reform Act of 2014 - Title I: Tax Reform for Individuals - Subtitle A: Individual Income Tax Rate Reform - Revises individual income tax rates to establish three tax brackets (10%, 25%, and 35%). Allows individual taxpayers a deduction from gross income for 40% of adjusted net capital gain.  Subtitle B: Simplification of Tax Benefits for Families - Establishes a single standard deduction of $22,000 for married couples filing jointly and $11,000 for single filers. Allows single filers with at least one qualifying child an additional deduction of $5,500, whether or not they itemize deductions. Requires a phaseout of the standard deduction amounts based on adjusted gross income.  Increases the amount of the child tax credit. Requires taxpayers who claim the refundable portion of the child tax credit to provide their social security numbers on their tax returns.  Modifies the earned income tax credit to provide for a refund of employment and self-employment taxes.  Repeals the deduction for personal exemptions after 2014.  Subtitle C: Simplification of Education Incentives - Replaces the Hope Scholarship and Lifetime Learning tax credits and the tax deduction for tuition and qualified expenses with a new American Opportunity Tax Credit that allows a 100% tax credit for the first $2,000 of certain higher education expenses and a 25% tax credit for the next $2,000 of such expenses.  Expands the tax exclusion for Pell Grants to allow the use of excludible grant funds for any purpose. Repeals specified deductions and exclusions of expenses for educational purposes.  Subtitle D: Repeal of Certain Credits for Individuals - Repeals specified tax credits for individuals, including the tax credits for employment-related dependent care expenses, adoption expenses, nonbusiness and residential energy efficiency improvements, investment in qualified electric vehicles and alternative vehicles and refueling property, plug-in electric drive vehicles, health insurance costs, and the tax credit for first-time homebuyers.  Subtitle E: Deductions, Exclusions, and Certain Other Provisions - Revises the tax exclusion of gain from the sale of a principal residence to require a taxpayer to have used the residence as a principal residence for five of the previous eight years. Limits the use of such exclusion to once every five years.  Modifies the tax deduction for mortgage interest to allow such deduction for acquisition indebtedness up to $500,000 (currently, $1 million).  Revises rules for the tax deduction for charitable contributions.  Denies a tax deduction for expenses attributable to the trade or business of performing services as an employee. Repeals or modifies specified tax deductions, including deductions for personal casualty losses, gambling losses, tax preparation expenses, medical expenses, moving expenses, alimony, and contributions to medical savings accounts. Repeals the tax exclusion for employee achievement awards.  Subtitle F: Employment Tax Modifications - Revises rules for the deduction of self employment taxes in computing net earnings from self-employment.  Eliminates the exemption from employment taxes for certain foreign workers and students.  Makes supplemental unemployment benefit payments subject to employment tax.  Treats professional employer organizations (PEOs), certified by the Internal Revenue Service (IRS), as employers for employment tax purposes (thus allowing such PEOs to pay wages and collect and remit payroll taxes on behalf of an employer).  Subtitle G: Pensions and Retirement - Revises the tax treatment of individual and employer-provided retirement plans.  Eliminates income eligibility limits for contributing to a Roth individual retirement account (Roth IRA). Prohibits new contributions to traditional IRAs. Repeals the exemption from the 10% penalty for early withdrawals from an IRA for first-time homebuyers.  Prohibits employers from establishing new SIMPLE 401(k)s (Simplified Employee Pension plans) after 2014.  Subtitle H: Certain Provisions Related to Members of Indian Tribes - Excludes from gross income, for income tax purposes, the value of an Indian general welfare benefit. Defines ""Indian general welfare benefit"" as any payment made or services provided to or on behalf of a member of an Indian tribe under an Indian tribal government program if: (1) such program is administered under specified guidelines and does not discriminate in favor of members of the governing body of the Indian tribe; and (2) the program benefits are available to any tribal member, are for the promotion of general welfare, are not lavish or extravagant, and are not compensation for services.  Directs the Secretary of the Treasury to: (1) establish a Tribal Advisory Committee to advise the Secretary on the taxation of Indians, and (2) establish and require training and education for Internal Revenue Service (IRS) field agents on federal Indian law and the implementation of this Act. Authorizes the Secretary to waive any interest or tax penalties related to the exclusion from gross income of Indian general welfare benefits. Title II: Alternative Minimum Tax Repeal - Repeals the alternative minimum tax (AMT).  Title III: Business Tax Reform - Subtitle A: Tax Rates - Reduces the maximum income tax rate on corporations to 25% beginning in 2019. Subtitle B: Reform of Business-Related Exclusions and Deductions - Revises the treatment of contributions to the capital of a corporation to require such contributions to be included in gross income.  Repeals or modifies business-related tax deductions, including the amortization of pollution control facilities, the net operating loss deduction, amortization of research and experimental expenditures and certain advertising expenses, expensing elections for refineries and environmental remediation costs, the tax deduction for income attributable to domestic production activities, entertainment expenses, percentage depletion, like-kind exchanges, and the exclusion of gain from the sale of small business stock. Revises the accelerated cost recovery system for the depreciation of business assets.  Subtitle C: Reform of Business Credits - Repeals tax credits for alcohol and biodiesel used as fuel. Modifies and makes permanent the tax credit for increasing research expenditures. Modifies or repeals specified business-related tax credits, including the low-income housing tax credit, the enhanced oil recovery credit, the Indian employment credit, the employer-provided child care credit, energy-related credits, the rehabilitation credit, and the work opportunity tax credit.  Subtitle D: Accounting Methods - Limits the use of the cash method of accounting to a natural person, a farming business, and other entities that meet the gross receipts test. Repeals specified accounting and inventory methods, including the last-in, first-out method of inventory (LIFO) and the lower of cost or market method of inventory. Subtitle E: Financial Instruments - Sets forth rules for the tax treatment of certain financial instruments, including derivatives, hedges, and debt instruments. Terminates tax preferences for private activity bonds and advance refunding bonds and the tax credit for interest on home mortgages.  Subtitle F: Insurance Reforms - Modifies rules for the tax treatment of insurance companies, including life insurance companies, property and casualty insurance companies, and certain health insurance organizations.  Subtitle G: Pass-Thru and Certain Other Entities - Modifies rules for the tax treatment of S corporations, partnerships, real estate investment trusts, and regulated investment companies.  Subtitle H: Taxation of Foreign Persons - Prohibits U.S. insurance companies from deducting reinsurance premiums paid to a related company that is not subject to U.S. taxation on such premiums, unless the related company elects to treat the premium income as effectively connected to a U.S. trade or business subject to U.S. taxation.  Makes income of foreign taxpayers that is derived from the operation of passenger cruise ships within U.S. territorial waters subject to U.S. tax.  Modifies rules for the deduction of interest payments by a U.S. corporation to a related entity. Prohibits a reduction under any treaty of the United States of tax withholding for a tax deductible payment made between persons who are members of the same foreign controlled group of entities unless there would be a similar reduction for payments made directly to the foreign parent corporation of such entities.  Subtitle I: Provisions Related to Compensation - Modifies tax rules relating to executive compensation, including a repeal of exceptions to the $1 million limitation for commissions and performance-based compensation. Imposes a 25% excise tax on the compensation in excess of $1 million paid to any of the five highest paid employees of tax-exempt organizations. Denies a tax deduction for transfers of stock under an incentive stock option plan or an employee stock purchase plan. Sets forth a safe harbor rule for the classification of an individual as an employee or an independent contractor for employment tax purposes. Subtitle J: Zones and Short-Term Regional Benefits - Repeals tax preferences for empowerment zones and enterprise communities, District of Columbia Zones, renewal communities, New York Liberty Zones, and Gulf Opportunity Zones. Title IV: Participation Exemption System for the Taxation of Foreign Income - Subtitle A: Establishment of Exemption System - Revises rules for the taxation of foreign source income to: (1) allow an exemption of 95% of dividends paid by a foreign corporation to a U.S. corporate shareholder that owns 10% or more of the foreign corporation; (2) allow a U.S. parent corporation to reduce the basis of its stock in a foreign subsidiary by the amount of any exempt dividends received by the parent from its foreign subsidiary; (3) allow a U.S. shareholder who owns at least 10% of a foreign subsidiary to include in income for the last tax year beginning before 2015 the pro rata share of historical earnings and profits of the foreign subsidiary to the extent such earnings and profits have not been previously subject to U.S. taxation; and (4) make permanent the look through tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting deferral of the tax on such income).  Subtitle B: Modifications Related to Foreign Tax Credit System - Modifies rules relating to the foreign tax credit. Subtitle C: Rules Related to Passive and Mobile Income - Modifies rules relating to subpart F income (i.e., income of a controlled foreign corporation).  Title V: Tax Exempt Entities - Subtitle A: Unrelated Business Income Tax - Revises the unrelated business income tax (UBIT) applicable to tax-exempt organizations by: (1) making all tax-exempt organizations, including government-sponsored entities, subject to UBIT; (2) requiring an exempt organization to calculate separately the net unrelated taxable income of each of its unrelated trades or businesses; (3) limiting the exemption from UBIT for research-related income fundamental research that is made available to the public: (4) increasing from $1,000 to $10,000 the deduction against gross income for UBIT; and (5) eliminating the exemption from UBIT for distressed property (i.e., property in foreclosure).  Subtitle B: Penalties - Increases penalties on tax-exempt organizations for failure to file required returns and other information.  Subtitle C: Excise Taxes - Expands the excise tax on excess-benefit transactions to labor, agricultural, and horticultural organizations and business leagues, chambers of commerce, real estate boards, and boards of trade.  Reduces from 2% to 1% the excise tax rate on the net investment income of tax-exempt private foundations and repeals the 1% reduction in such tax rate for private foundations that meet certain distribution requirements. Makes certain private colleges and universities subject to a 1% excise tax on net investment income.  Subtitle D: Requirements for Organizations Exempt From Tax - Repeals the tax exemption for professional sports leagues, for qualified property and casualty insurance companies and qualified health insurance issuers, and for type II and type III supporting organizations.  Allows a tax exemption for a workmen's compensation insurance organization only if it provides no insurance coverage other than workmen's compensation insurance required by state law.  Title VI: Tax Administration And Compliance - Subtitle A: IRS Investigation-Related Reforms - Requires organizations that intend to operate as a tax-exempt social welfare organization to notify the IRS of such intent not later than 60 days after such organization is established. Allows social welfare organizations to seek declaratory judgment relief in cases involving the initial or continuing qualification of their tax-exempt status. Expands the limitation on mandatory disclosures of information about donors to a social welfare organization to require information about a donor who is either an officer or director of the organization or is one of the five highest compensated employees of the organization for the current or any preceding taxable year.  Requires all tax-exempt organizations to file their annual tax returns electronically. Expands the obligation of the IRS to ensure that its employees are familiar, and act in accordance with, specified taxpayer rights.  Expands the grounds for mandatory termination of the employment of an IRS employee for performing, delaying, or failing to perform (or threatening to perform, delay, or fail to perform) any official action or audit for the purpose of extracting personal gain or benefit for political purposes.  Authorizes the disclosure to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosecution. Directs the Comptroller General (GAO) to study and report on the process used for determining how IRS enforcement cases are selected and processed. Prohibits any IRS officer or employee from using a personal email account to conduct official business. Prohibits the IRS from holding any conference until the the Treasury Inspector General for Tax Administration certifies to Congress that the IRS has implemented recommendations in a specified report of the Inspector General. Requires the IRS to apply standards and definitions in effect on January 1, 2010, to determine whether an organization is operated exclusively for the promotion of social welfare. Subtitle B: Taxpayer Protection and Service Reforms - Authorizes the IRS to use an identifying number in lieu of an employee's social security number on tax information forms.  Directs the IRS, in cooperation with the private sector technology industry, to maintain a program of free tax preparation and electronic filing services to low-income and elderly taxpayers.  Directs the IRS to make a simplified form 1040SR (similar to Form 1040EZ) available to taxpayers who have attained age 65.  Provides that any refund or credit in excess of $5 million due to a C corporation taxpayer may not be made until the Secretary of the Treasury submits a report to the Joint Committee on Taxation providing information on such refund or credit. Subtitle C: Tax Return Due Date Simplification - Requires the Secretary, for taxable years beginning after December 31, 2014, to modify by regulation the due dates for extensions of tax returns for partnerships, trusts and estates, employee benefit plans, tax-exempt organizations, and certain trust funds. Sets a due date of April 15 for the annual information return of a foreign trust with a U.S. owner and for the report of foreign bank and financial accounts (with extensions until October 15). Extends the automatic extension for corporation income tax returns from three to six months.   Subtitle D: Compliance Reforms - Increases penalties for failure to file a tax return or to provide correct tax information and payee statements. Makes the six-year limitation period for assessing additional tax applicable to underpayments resulting from an incorrect adjusted basis that is more than 125% of the correct adjusted basis.  Directs the Secretary to enter into qualified tax collection contracts to collect outstanding inactive tax receivables. Extends the 100% continuous levy to payments due to Medicare providers and suppliers with delinquent tax debts.  Requires that all refundable credit amounts be taken into account in computing the tax penalty for underpayment of tax.  Title VII: Excise Taxes - Repeals the medical device excise tax.  Extends the Oil Spill Liability Trust Fund Financing Rate of 9 cents per barrel for 2018 through 2023. Expands the definition of ""crude oil,"" for purposes of the excise tax on petroleum, to include any bitumen or bituminous mixture, any oil derived from a bitumen or bituminous mixture (including oil derived from tar sands), and any oil derived from kerogen-bearing sources (including oil derived from oil shale).  Increases the Inland Waterways Trust Fund financing rate to 26 cents per gallon for fuel used after 2014.  Imposes a quarterly excise tax on each systemically important financial institution equal to .035 % of the institution's total consolidated assets in excess of $500 billion (indexed after 2015 for increases in the gross domestic product). Expands the exemption from the annual fee on branded prescription drug sales to include sales of any drug or biological product that is approved or licensed by the Food and Drug Administration (FDA) solely for one or more rare diseases or conditions (diseases or conditions affecting less than 200,000 persons).  Title VIII: Deadwood And Technical Provisions - Subtitle A: Repeal of Deadwood - Eliminates provisions in the Internal Revenue Code that are not used in computing current tax liabilities (referred to as deadwood provisions).  Subtitle B: Conforming Amendments Related to Multiple Sections - Sets forth conforming amendments.",2023-01-11T13:25:17Z,https://www.congress.gov/bill/113th-congress/house-bill/1
113-hr-5825,113,hr,5825,No Healthcare Subsidies for Foreign Diplomats Act of 2014,Taxation,2014-12-10,2014-12-10,"Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and Foreign Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.",House,"Rep. Royce, Edward R. [R-CA-39]",CA,R,R000487,1,"No Healthcare Subsidies for Foreign Diplomats Act of 2014 - Amends the Internal Revenue Code to deny a tax credit for the cost of health insurance premiums and health insurance cost-sharing reductions under the Patient Protection and Affordable Care Act to foreign diplomats. Requires the Secretary of State to notify all foreign missions in the United States, permanent missions to the United Nations, and the United Nations Secretariat that health insurance premium tax credits and cost-sharing reductions are not available for their foreign personnel with nonimmigrant status under the Immigration and Nationality Act.",2023-01-11T13:25:12Z,https://www.congress.gov/bill/113th-congress/house-bill/5825
113-hr-5829,113,hr,5829,To amend the Internal Revenue Code of 1986 to provide an exception for certain public-private research arrangements from the business use test for purposes of determining private activity bonds.,Taxation,2014-12-10,2014-12-10,Referred to the House Committee on Ways and Means.,House,"Rep. Lipinski, Daniel [D-IL-3]",IL,D,L000563,0,"Amends the Internal Revenue Code to allow a tax exemption for private activity bond interest if the proceeds from such a bond are to be used for basic research (i.e., any original investigation for the advancement of scientific knowledge not having a specific commercial objective) at a government unit, a tax-exempt charitable organization, or a private organization that has a bona-fide contractual arrangement with a government unit or tax-exempt organization.",2023-01-11T13:25:12Z,https://www.congress.gov/bill/113th-congress/house-bill/5829
113-s-2997,113,s,2997,Child and Dependent Care FSA Enhancement Act,Taxation,2014-12-10,2014-12-10,Read twice and referred to the Committee on Finance.,Senate,"Sen. Burr, Richard [R-NC]",NC,R,B001135,1,"Child and Dependent Care FSA Enhancement Act - Amends the Internal Revenue Code to increase to $7,500 the amount of employer-provided dependent care assistance that an employee may exclude from gross income. Allows an annual inflation adjustment to such increased amount after 2015.",2023-01-11T13:25:04Z,https://www.congress.gov/bill/113th-congress/senate-bill/2997
113-hr-5811,113,hr,5811,Volunteer Emergency Responders Tax Deduction Act,Taxation,2014-12-09,2014-12-09,Referred to the House Committee on Ways and Means.,House,"Rep. McKinley, David B. [R-WV-1]",WV,R,M001180,1,"Volunteer Emergency Responders Tax Deduction Act - Amends the Internal Revenue Code to treat firefighting and prevention services, emergency medical services, ambulance services, civil air patrol, and emergency rescue services rendered by a bona fide volunteer as a charitable contribution to the organization for which such services are rendered for purposes of the tax deduction for charitable contributions. Limits to 300 the amount of hours of services which a volunteer may render to an organization in a taxable year.",2023-01-11T13:25:13Z,https://www.congress.gov/bill/113th-congress/house-bill/5811
113-hr-5804,113,hr,5804,Operation United Assistance Tax Exclusion Act of 2014,Taxation,2014-12-08,2014-12-08,Referred to the House Committee on Ways and Means.,House,"Rep. O'Rourke, Beto [D-TX-16]",TX,D,O000170,2,"Operation United Assistance Tax Exclusion Act of 2014 - Provides for a tax exclusion of compensation paid to a member of the Armed Forces serving in Operation United Assistance in the Ebola virus disease outbreak area (i.e. Liberia, Sierra Leone, Guinea, and any other region designated as experiencing a widespread Ebola virus disease outbreak). Requires that such service member undergo a program of not less than 21 days of controlled monitoring upon return from the outbreak area.",2023-01-11T13:25:13Z,https://www.congress.gov/bill/113th-congress/house-bill/5804
113-hr-5806,113,hr,5806,Supporting America's Charities Act,Taxation,2014-12-08,2014-12-11,On motion to suspend the rules and pass the bill Failed by the Yeas and Nays: (2/3 required): 275 - 149 (Roll no. 562).,House,"Rep. Camp, Dave [R-MI-4]",MI,R,C000071,4,"Supporting America's Charities Act - Amends the Internal Revenue Code to make permanent: (1) the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes, and (2) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes. Allows a tax deduction for charitable contributions for conservation purposes of property conveyed under the Alaska Native Claims Settlement Act by an Alaska Native Corporation.  Modifies the tax deduction for charitiable contributions of food inventory to: (1) increase the amount of deductible food inventory contributions that taxpayers other than C corporations may make in any taxable year from 10% to 15% of their aggregate net income and to limit such amount for a C corporation to 15% of its taxable income; (2) permit a taxpayer who is not required to account for inventories or capitalize indirect costs to elect, solely for purposes of computing the amount of such deduction, to treat the basis of any apparently wholesome food (as defined in the Bill Emerson Good Samaritan Food Donation Act) as equal to 25% of the fair market value of such food and to set forth a formula for determining the fair market value of such food; and (3) make such deduction, as modified, permanent.",2023-01-11T13:25:13Z,https://www.congress.gov/bill/113th-congress/house-bill/5806
113-hr-5785,113,hr,5785,To amend the Internal Revenue Code of 1986 to make permanent the exclusion from gross income of discharges of qualified principal residence indebtedness.,Taxation,2014-12-03,2014-12-03,Referred to the House Committee on Ways and Means.,House,"Rep. Grayson, Alan [D-FL-9]",FL,D,G000556,0,Amends the Internal Revenue Code to make permanent the exclusion from gross income of income attributable to the discharge of indebtedness on a principal residence.,2023-01-11T13:25:14Z,https://www.congress.gov/bill/113th-congress/house-bill/5785
113-hr-5787,113,hr,5787,"To amend the Internal Revenue Code of 1986 to exclude payments received under the Work Colleges Program from gross income, including payments made from institutional funds.",Taxation,2014-12-03,2014-12-03,Referred to the House Committee on Ways and Means.,House,"Rep. Davis, Danny K. [D-IL-7]",IL,D,D000096,1,Amends the Internal Revenue Code to exclude from gross income payments received by a student under a comprehensive work-learning-service program operated by a work college.,2023-01-11T13:25:14Z,https://www.congress.gov/bill/113th-congress/house-bill/5787
113-hr-5771,113,hr,5771,Tax Increase Prevention Act of 2014,Taxation,2014-12-01,2014-12-19,Became Public Law No: 113-295.,House,"Rep. Camp, Dave [R-MI-4]",MI,R,C000071,13,"(Although this measure has not been amended since it was passed by the House, the text was changed by H. Con. Res. 124, which made enrollment corrections, and the summary has been modified as necessary.) Division A: Tax Increase Prevention Act of 2014 - Tax Increase Prevention Act of 2014 - Title I: Certain Expiring Provisions - Subtitle A: Individual Tax Extenders - (Sec. 101) Extends through 2014:   the tax deduction of expenses of elementary and secondary school teachers;  the tax exclusion of imputed income from the discharge of indebtedness for a principal residence;  the equalization of the tax exclusion for employer-provided commuter transit and parking benefits;  the tax deduction of mortgage insurance premiums;  the tax deduction of state and local general sales taxes in lieu of state and local income taxes;  the tax deduction of contributions of real property interests for conservation purposes;  the tax deduction of qualified tuition and related expenses; and  the tax exemption of distributions from individual retirement accounts for charitable purposes.  Subtitle B: Business Tax Extenders - (Sec. 111) Extends through 2014:   the tax credit for increasing research activities;  the low-income housing tax credit for newly-constructed non-federally subsidized buildings;  the Indian employment tax credit;  the new markets tax credit;  the tax credit for qualified railroad track maintenance expenditures;  the tax credit for mine rescue team training expenses;  the tax credit for differential wage payments to employees who are members of the Uniformed Services;  the work opportunity tax credit;  authority for issuance of qualified zone academy bonds;  the classification of race horses as three-year property for depreciation purposes;  accelerated depreciation of qualified leasehold improvement, restaurant, and retail improvement property, of motorsports entertainment complexes, and of business property on Indian reservations;  accelerated depreciation of certain business property (bonus depreciation) and the election to accelerate the alternative minimum tax (AMT) credit in lieu of bonus depreciation;  the special rule allowing tax deductions of food inventory by non-corporate taxpayers;  the increased expensing allowance for business assets, computer software, and qualified real property (i.e., leasehold improvement, restaurant, and retail improvement property);  the election to expense advanced mine safety equipment expenditures;  the expensing allowance for film and television production costs and the costs of live theatrical productions;  the tax deduction for income attributable to domestic production activities in Puerto Rico;  tax rules relating to payments between related foreign corporations and dividends of regulated investment companies (RICs);  the tax treatment of RICs as qualified investment entities for purposes of the Foreign Investment in Real Property Tax Act (FIRPTA);  the subpart F income exemption for income derived in the active conduct of a banking, financing, or insurance business;  the exemption from treatment as foreign holding company income of dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity;  the 100% exclusion from gross income of gain from the sale of small business stock;  the basis adjustment rule for stock of an S corporation making charitable contributions of property;  the reduction of the recognition period of the built-in gains of S corporations;  the incentives for investment in empowerment zones;  the increased level of distilled spirit excise tax payments into the treasuries of Puerto Rico and the Virgin Islands; and  the tax credit for American Samoa economic development expenditures.  Amends the Housing Assistance Act of 2008 to extend through 2014 the exemption of the basic military housing allowance from the income test for programs financed by tax-exempt housing bonds.  Subtitle C: Energy Tax Expenditures - (Sec. 151) Extends through 2014:   the tax credit for residential energy efficiency improvements;  the tax credit for second generation biofuel production;  the income and excise tax credits for biodiesel and renewable diesel fuel mixtures;  the tax credit for producing electricity using Indian coal facilities placed in service before 2009;  the tax credit for producing electricity using wind, biomass, geothermal, landfill gas, trash, hydropower, and marine and hydrokinetic renewable energy facilities;  the tax credit for energy-efficient new homes;  the special depreciation allowance for second generation biofuel plant property;  the tax deduction for energy-efficient commercial buildings;  tax deferral rules for sales or dispositions of qualified electric utilities;  the excise tax credits for alternative fuels and fuels involving liquefied hydrogen; and  the tax credit for alternative fuel vehicle refueling property.  Subtitle D: Extenders Relating to Multiemployer Defined Benefit Pension Plans - (Sec. 171) Extends through 2015 the automatic extension of amortization periods for multiemployer defined benefit pension plans.  (Sec. 172) Amends the Pension Protection Act of 2006 to extend through 2015 multiemployer pension plan rules relating to funding improvement and rehabilitation plans.  Title II: Technical Corrections - Tax Technical Corrections Act of 2014 - (Sec. 202) Amends the Internal Revenue Code, as amended by the American Taxpayer Relief Act of 2012, to: (1) make a conforming amendment to the computation of the foreign earned income tax exclusion, and (2) confirm that the alternative minimum tax (AMT) exemption amount for married individuals filing separate tax returns is one-half the exemption amount for married individuals filing a joint return.  (Sec. 203) Amends the Middle Class Tax Relief and Job Creation Act of 2012 to correct a reference to the repeal of shifts in the timing of estimated corporate taxes in the Corporate Estimated Tax Shift Act of 2009.  (Sec. 204) Amends the Internal Revenue Code to exclude any aircraft that is a rotorcraft or propeller aircraft from the definition of ""jet aircraft"" for purposes of the excise tax exemption for transportation by aircraft.  (Sec. 205) Amends the Regulated Investment Company Modernization Act of 2010 to: (1) allow a regulated investment company (RIC) to delay the capital loss carryover provisions of such Act for one year for purposes of the excise tax on undistributed RIC income, (2) exclude from an RIC earnings and profit calculation such loss carryover amounts, (3) modify the required date for a declaration of an RIC spillover dividend, (4) modify rules for the treatment of post-October net capital losses, and (5) allow a deferral of certain gains and losses of an RIC for excise tax purposes. (Sec. 206) Amends the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 to confirm that the phase-out thresholds for married couples filing joint tax returns are increased and adjusted for inflation for all taxable years after 2009 (not just taxable years beginning in 2010). (Sec. 207) Amends the Creating Small Business Jobs Act of 2010 to provide that amendments to provisions imposing penalties for failure to furnish correct taxpayer information in that Act apply on or after January 1, 2011.  (Sec. 208) Makes a clerical amendment to Hiring Incentives To Restore Employment Act. (Sec. 209) Amends the American Recovery and Reinvestment Act of 2009 to: (1) modify provisions relating to the refundability of the child tax credit in taxable years beginning after 2008 and before 2018 to provide that, to the extent the credit exceeds the taxpayer's liability, the refundable portion will be equal to 15% of the earned income in excess of $3,000 (not $10,000 indexed for inflation); (2) limit the tax credit for tuition, fees, and course materials to the Hope Scholarship tax credit; (3) provide that grants in lieu of energy tax credits are not includible in alternative minimum tax (AMT) taxable income; and (4) make technical amendments to the tax credits for vehicle refueling property expenditures and the advance energy project tax credit.  (Sec. 210) Amends the Internal Revenue Code, as amended by the Energy Improvement and Extension Act of 2008, to confirm that: (1) coke and coke gas produced using fuel qualifying for a steel industry fuel credit are not eligible for the tax credit for producing fuel from a nonconventional source; and (2) accelerated depreciation provisions for smart meters and smart grid systems do not apply to property with a recovery period of less than 16 years. Limits the availability of bonus depreciation for reuse and recycling property.  (Sec. 211) Amends the Tax Extenders and Alternative Minimum Tax Relief Act of 2008, with respect to withholding requirements applicable to an RIC under the Foreign Investment in Real Property Tax Act (FIRPTA), to: (1) exempt distributions made on or before October 4, 2008, from withholding requirements under such Act; and (2) exempt RICs from liability to a foreign shareholder for amounts withheld by the IRS.  (Sec. 212) Makes a clerical amendment to the Housing Assistance Tax Act of 2008.  (Sec. 213) Amends the Heroes Earnings Assistance and Relief Tax Act of 2008 to provide that the enactment date of such Act (i.e., June 18, 2008) shall apply for determining the limitation period during which retired pay for members of the Uniformed Services is reduced as a result of the award of disability compensation.  Makes a technical amendment to the Internal Revenue Code to confirm that a flexible spending account does not fail to be treated as a cafeteria plan or a health flexible spending account merely because the plan provides for qualified reservist distributions.  (Sec. 214) Amends the Internal Revenue Code, as amended by the Economic Stimulus Act of 2008, to provide that Internal Revenue Service (IRS) summary assessment procedures shall apply in the case of an omission of a correct valid identification number on a return. (Sec. 215) Amends the Internal Revenue Code, with respect to the tax exclusion of income earned by U.S. citizens or residents living abroad, to reinstate a provision requiring the netting of disallowed tax deductions against excluded income. (Sec. 216) Amends the Internal Revenue Code, as amended by the Tax Relief and Health Care Act of 2006, to coordinate the tax treatment of wages eligible for the Indian employment tax credit with the work opportunity tax credit.  (Sec. 217) Amends the Internal Revenue Code, as amended by the Safe, Accountable, Flexible, Efficient Transportation Equity Act of 2005: A Legacy for Users, to confirm that revenues for the excise tax on aviation fuel and gasoline credited to the Airport and Airways Trust Fund are not similarly credited to the Highway Trust Fund. (Sec. 218) Amends the Internal Revenue Code, as amended by the Energy Tax Incentives Act of 2005, to provide that the basis of any property eligible for the tax credit for alternative fuel vehicle refueling property expenditures shall be reduced by the amount allowed for such credit.  (Sec. 219) Amends the American Jobs Creation Act of 2004 to require that the computation of the tax exclusion for extraterritorial income be made without regard to the tax deduction for income attributable to domestic production activities. Extends the authority of the Secretary of the Treasury to make adjustments to wages eligible for such deduction in short taxable years. (Sec. 221) Eliminates provisions in the Internal Revenue Code that are not used in computing current tax liabilities (referred to as deadwood provisions). Provides for a savings provision to prevent the repeal of such deadwood provisions from affecting the tax treatment of transactions, acquisitions of property, or items of income, loss, deduction, or credit occurring or accruing prior to the enactment of this Act. Title III: Joint Committee on Taxation - (Sec. 301) Provides that any refund or credit in excess of $5 million due to a C corporation taxpayer may not be made until the Secretary of the Treasury submits a report to the Joint Committee on Taxation providing information on such refund or credit. Title IV: Budgetary Effects - Prohibits the entry of the budgetary effects of this Act on certain PAYGO scorecards.  Division B: Achieving A Better Life Experience Act of 2014 - Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 or the Stephen Beck, Jr., ABLE Act of 2014 - Title I: Qualified ABLE Programs - (Sec. 101) States as the purposes of this title to: (1) encourage and assist individuals and families in saving private funds for the purpose of supporting individuals with disabilities to maintain their health, independence, and quality of life; and (2) provide secure funding for disability-related expenses of beneficiaries with disabilities that will supplement, but not supplant, benefits provided through private insurance, title XVI (Supplemental Security Income) and title XIX (Medicaid) of the Social Security Act, the beneficiary's employment, and other sources.  (Sec. 102) Amends the Internal Revenue Code to exempt from taxation a qualified ABLE program established and maintained by a state, or by an agency or instrumentality of the state, to pay the qualified disability expenses related to the blindness or disability of a program beneficiary, including expenses for education, housing, transportation, employment training and support, assistive technology and personal support services, health, prevention and wellness, financial management and administrative services, legal fees, expenses for oversight and monitoring, and funeral and burial expenses.  Requires officers and employees who have control of the qualified ABLE program to make reports as required by the Secretary of the Treasury. Imposes an additional 10% tax on individuals who do not use distributions from an ABLE account for disability expenses. Subjects ABLE accounts to the penalty tax for excess contributions and for failure to file required reports. (Sec. 103) Requires amounts in ABLE accounts to be disregarded in determining eligibility for means-tested federal programs, except distributions for housing expenses under the supplemental security income program and for amounts in an ABLE account exceeding $100,000. Suspends the payment of supplemental security income benefits to an individual during any period in which such individual has excess resources in an ABLE account, but does not suspend or affect the Medicaid eligibility of such individual. (Sec. 104) Amends the federal bankruptcy code to exclude funds placed in an account of a qualified ABLE program from a bankruptcy estate, but only if: (1) the designated beneficiary of such account was a child, stepchild, grandchild, or step grandchild of the debtor; (2) such funds are not pledged or promised to any entity in connection with any extension of credit and are not excess contributions to an ABLE account; and (3) such funds do not exceed $6,225 during a specified time period. (Sec. 105) Amends the Internal Revenue Code to permit contributors to or beneficiaries of a qualified tuition program (529 program) to direct the investment of contributions to a 529 program (or any earnings thereon) up to two times in any calendar year (currently, no investment direction is allowed).  Title II: Offsets- (Sec. 201) Amends title II (Old Age, Survivors, and Disability Insurance Benefits) of the Social Security Act to change the age at which disability benefits are no longer subject to reductions from 65 to the normal retirement age range as set forth in such Act.(Sec. 202) Amends title XVIII (Medicare) of the Social Security Act to: (1) accelerate the beginning date for adjustments of relative value targets for misvalued services in Medicare physician fee schedules from 2017 to 2016; and (2) treat items and services for vacuum erection systems furnished on and after July 1, 2015, in the same manner as erectile dysfunction drugs for purposes of defining covered drugs under Medicare part D. (Sec. 204) Amends the American Taxpayer Relief Act of 2012 to delay to January 1, 2025, the implementation of oral-only end stage renal disease (ESRD)-related drugs in the ESRD prospective payment system.  (Sec. 205) Amends the Internal Revenue Code to increase the Inland Waterways Trust Fund financing rate to 29 cents per gallon for fuel used after March 31, 2015.  (Sec. 206) Amends the Internal Revenue Code to treat Internal Revenue Service (IRS)-certified professional employer organizations (PEOs) as employers for employment tax purposes (thus allowing such PEOs to pay wages and collect and remit payroll taxes on behalf of an employer).  Sets forth IRS certification requirements for PEOs, including independent financial review and reporting requirements. Requires a PEO, each year, to post a bond equal to the greater of 5% of the PEO's liability during the preceding calendar year (not exceeding $1 million) or $50,000.  (Sec. 207) Amends the Internal Revenue Code to exclude dividends received by a U.S. shareholder from a controlled foreign corporation from the definition of ""personal holding company income"" for purposes of personal holding company taxation. (Sec. 208) Amends the Internal Revenue Code to require an annual inflation adjustment to tax penalty amounts for: (1) failure to file a tax return or pay tax, (2) failure to file certain information returns or registration statements, (3) noncompliance of tax return preparers, (4) failure to file partnership or S corporation returns, and (5) failure to file correct information returns or correct payee statements.  (Sec. 209) Amends the Internal Revenue Code to increase from 15% to 30% the rate of the continuous levy on payments due to a Medicare provider or supplier for overdue taxes.",2023-03-22T18:49:21Z,https://www.congress.gov/bill/113th-congress/house-bill/5771
113-hr-5773,113,hr,5773,To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to extend certain provisions relating to multiemployer defined benefit pension plans.,Taxation,2014-12-01,2014-12-01,"Referred to the Committee on Education and the Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.",House,"Rep. Crowley, Joseph [D-NY-14]",NY,D,C001038,0,Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 to extend through 2015 the automatic extensions of amortization periods for multiemployer defined benefit plans.  Amends the Pension Protection Act of 2006 to extend through 2015 rules relating to funding improvement and rehabilitation plans.,2023-01-11T13:25:15Z,https://www.congress.gov/bill/113th-congress/house-bill/5773
113-hr-5775,113,hr,5775,Powering American Jobs Act of 2014,Taxation,2014-12-01,2014-12-01,Referred to the House Committee on Ways and Means.,House,"Rep. Kelly, Mike [R-PA-3]",PA,R,K000376,1,"Powering American Jobs Act of 2014 - Amends the Internal Revenue Code to extend through 2015: (1) the tax credit for nonbusiness energy efficient improvements; (2) excise tax credits and payments for alternative fuels, biodiesel and renewable diesel fuel mixtures, and alternative fuels relating to liquefied hydrogen; (3) the tax credit for alternative fuel vehicle refueling property expenditures; and (4) the income tax credit for biodiesel and renewable fuels. Equalizes the excise tax rate for liquefied natural gas and liquefied petroleum gas. Modifies energy efficiency standards for windows, doors, skylights, roofing, water heaters, biomass stoves, and furnaces or hot water boilers.",2023-01-11T13:25:15Z,https://www.congress.gov/bill/113th-congress/house-bill/5775
113-hr-5767,113,hr,5767,Don't Tax Our Fallen Public Safety Heroes Act,Taxation,2014-11-20,2014-11-20,Referred to the House Committee on Ways and Means.,House,"Rep. Paulsen, Erik [R-MN-3]",MN,R,P000594,1,"Don't Tax Our Fallen Public Safety Heroes Act - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, federal public safety officer death benefits or amounts paid under a state program to surviving dependents of a public safety officer who died as the direct and proximate result of a personal injury sustained in the line of duty.",2023-01-11T13:25:20Z,https://www.congress.gov/bill/113th-congress/house-bill/5767
113-s-2955,113,s,2955,A bill to revise the Inland Waterways Trust Fund financing rate.,Taxation,2014-11-20,2014-11-20,Read twice and referred to the Committee on Finance.,Senate,"Sen. Casey, Robert P., Jr. [D-PA]",PA,D,C001070,4,Amends the Internal Revenue Code to increase the Inland Waterways Trust Fund financing rate to 29 cents per gallon.,2023-01-11T13:25:18Z,https://www.congress.gov/bill/113th-congress/senate-bill/2955
113-s-2958,113,s,2958,Guard and Military Reservist Pay Security Act,Taxation,2014-11-20,2014-11-20,Read twice and referred to the Committee on Finance.,Senate,"Sen. Toomey, Patrick [R-PA]",PA,R,T000461,0,"Guard and Military Reservist Pay Security Act - Amends the Internal Revenue Code, with respect to the tax credit for differential wage payments to active duty members of the Uniformed Services, to: (1) make such credit permanent; (2) increase the rate of such credit to 100%; (3) require an annual adjustment for inflation to credit amounts after 2015; and (4) make such credit available to all employers, not just small business employers.",2023-01-11T13:25:18Z,https://www.congress.gov/bill/113th-congress/senate-bill/2958
113-s-2962,113,s,2962,Medical Expense Deduction Act,Taxation,2014-11-20,2014-11-20,Read twice and referred to the Committee on Finance.,Senate,"Sen. Toomey, Patrick [R-PA]",PA,R,T000461,0,Medical Expense Deduction Act - Amends the Internal Revenue Code to reduce from 10% to 7.5% of adjusted gross income the threshold after which medical expenses are fully deductible.,2023-01-11T13:25:18Z,https://www.congress.gov/bill/113th-congress/senate-bill/2962
113-s-2965,113,s,2965,Operation United Assistance Tax Exclusion Act of 2014,Taxation,2014-11-20,2014-11-20,Read twice and referred to the Committee on Finance.,Senate,"Sen. Cruz, Ted [R-TX]",TX,R,C001098,1,"Operation United Assistance Tax Exclusion Act of 2014 - Provides for a tax exclusion of compensation paid to a member of the Armed Forces serving in Operation United Assistance in the Ebola virus disease outbreak area (i.e. Liberia, Sierra Leone, Guinea, and any other region designated as experiencing a widespread Ebola virus disease outbreak). Requires that such service member undergo a program of not less than 21 days of controlled monitoring upon return from the outbreak area.",2023-01-11T13:25:18Z,https://www.congress.gov/bill/113th-congress/senate-bill/2965
113-s-2940,113,s,2940,American Opportunity Carbon Fee Act,Taxation,2014-11-19,2014-11-19,Read twice and referred to the Committee on Finance.,Senate,"Sen. Whitehouse, Sheldon [D-RI]",RI,D,W000802,1,"American Opportunity Carbon Fee Act - Amends the Internal Revenue Code to impose a fee on: (1) fossil fuel products, including coal, petroleum products, and natural gas, for carbon dioxide emissions; and (2) emissions of any greenhouse gas other than carbon dioxide from any greenhouse gas emission source.  Directs the Secretary of the Treasury to establish, implement, and report on a program to collect data on methane emissions by major non-natural sources, including emissions attributable to the extraction and distribution of coal, petroleum products, and natural gas.  Establishes the American Opportunity Trust Fund to provide economic assistance to low-income families and businesses using tax revenues generated by this Act.",2023-01-11T13:25:19Z,https://www.congress.gov/bill/113th-congress/senate-bill/2940
113-s-2939,113,s,2939,Sunlight for Unaccountable Non-profits (SUN) Act,Taxation,2014-11-18,2014-11-18,Read twice and referred to the Committee on Finance.,Senate,"Sen. Tester, Jon [D-MT]",MT,D,T000464,0,"Sunlight for Unaccountable Non-profits (SUN) Act - Amends the Internal Revenue Code to require: (1) the annual tax return information for tax-exempt organizations and deferred compensation plans to be made available to the public at no charge and in an open structured data format that is processable by computers, with the information easy to find, access, reuse, and download in bulk; and (2) the disclosure of the names and addresses of contributors of $5,000 or more to tax-exempt organizations that participate or intervene in political campaigns on behalf of, or in opposition to, any candidate for public office.",2023-01-11T13:25:19Z,https://www.congress.gov/bill/113th-congress/senate-bill/2939
113-hr-5725,113,hr,5725,Patient Freedom Act of 2014,Taxation,2014-11-17,2014-11-18,Sponsor introductory remarks on measure. (CR H8036),House,"Rep. Jolly, David [R-FL-13]",FL,R,J000296,0,"Patient Freedom Act of 2014 - Amends the Internal Revenue Code to repeal, after 2013, the requirement that individuals maintain minimum essential health care coverage.",2023-01-11T13:25:21Z,https://www.congress.gov/bill/113th-congress/house-bill/5725
113-hr-5716,113,hr,5716,Sandy Reinvestment Extension Act of 2014,Taxation,2014-11-14,2014-11-14,Referred to the House Committee on Ways and Means.,House,"Rep. Smith, Christopher H. [R-NJ-4]",NJ,R,S000522,1,"Sandy Reinvestment Extension Act of 2014 - Amends the Internal Revenue Code, with respect to the nonrecognition of gain from property involuntarily converted, to extend from two years to five years the replacement period for property involuntarily converted in the Hurricane Sandy Disaster Area.",2023-01-11T13:25:21Z,https://www.congress.gov/bill/113th-congress/house-bill/5716
113-hr-5720,113,hr,5720,LEAP Act,Taxation,2014-11-14,2014-11-14,"Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.",House,"Rep. Wilson, Frederica S. [D-FL-24]",FL,D,W000808,0,"Leveraging and Energizing America's Apprenticeship Programs Act or the LEAP Act - Amends the Internal Revenue Code to allow employers a business-related tax credit of $1,500 for hiring an apprenticeship employee who has not attained age 25 at the close of the taxable year or $1,000 for an apprenticeship employee who has attained age 25. Allows such credit for no more than two taxable years with respect to any apprenticeship employee. Defines ""apprenticeship employee"" as an employee who is employed in an officially-recognized apprenticeable occupation pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor or a state apprenticeship agency.  Requires the Director of the Office of Management and Budget (OMB) to coordinate with the heads of federal agencies to: (1) determine which government publications could be available on government websites and no longer printed, (2) devise a strategy to reduce overall government printing costs over the 10-year period beginning with FY2015, (3) establish government-wide guidelines on employee printing, and (4) issue guidelines for publicly disclosing information about the publication of government documents.",2023-01-11T13:25:21Z,https://www.congress.gov/bill/113th-congress/house-bill/5720
113-hr-5690,113,hr,5690,To amend the Internal Revenue Code of 1986 to prohibit tax-exempt status to professional sports leagues that promote the use of the term redskins.,Taxation,2014-11-12,2014-11-12,Referred to the House Committee on Ways and Means.,House,"Del. Norton, Eleanor Holmes [D-DC-At Large]",DC,D,N000147,1,"Amends the Internal Revenue Code to set forth a special rule to deny tax-exempt status to a professional sports league that promotes, or allows a member club or franchise to promote, the use of the term "redskin" in connection with any team or club connected with such league.",2023-01-11T13:25:22Z,https://www.congress.gov/bill/113th-congress/house-bill/5690
113-hr-5672,113,hr,5672,To amend the Internal Revenue Code of 1986 to allow rollovers from other retirement plans into simple retirement accounts.,Taxation,2014-09-19,2014-09-19,Referred to the House Committee on Ways and Means.,House,"Rep. Foxx, Virginia [R-NC-5]",NC,R,F000450,1,"Amends the Internal Revenue Code to allow tax-free rollovers from tax-exempt retirement plans, annuities, and deferred compensation plans into a simple individual retirement account.",2023-01-11T13:25:31Z,https://www.congress.gov/bill/113th-congress/house-bill/5672
113-hr-5528,113,hr,5528,Tax Technical Corrections Act of 2014,Taxation,2014-09-18,2014-09-18,Referred to the House Committee on Ways and Means.,House,"Rep. Camp, Dave [R-MI-4]",MI,R,C000071,1,"Tax Technical Corrections Act of 2014 - Makes technical and clerical amendments to:  the American Taxpayer Relief Act of 2012;  the Middle Class Tax Relief and Job Creation Act of 2012; the FAA Modernization and Reform Act of 2012;  the Regulated Investment Company Modernization Act of 2010; the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010;  the Creating Small Business Jobs Act of 2010;  the Hiring Incentives To Restore Employment Act; the American Recovery and Reinvestment Tax Act of 2009; the Energy Improvement and Extension Act of 2008; the Tax Extenders and Alternative Minimum Tax Relief Act of 2008; the Housing Assistance Tax Act of 2008; the Heroes Earnings Assistance and Relief Tax Act of 2008; the Economic Stimulus Act of 2008; the Tax Technical Corrections Act of 2007; the Tax Relief and Health Care Act of 2006; the Safe, Accountable, Flexible, Efficient Transportation Equity Act of 2005: A Legacy for Users; the Energy Tax Incentives Act of 2005; and the American Jobs Creation Act of 2004.   Eliminates provisions in the Internal Revenue Code that are not used in computing current tax liabilities (referred to as deadwood provisions).",2023-01-11T13:25:35Z,https://www.congress.gov/bill/113th-congress/house-bill/5528
113-hr-5549,113,hr,5549,Pay What You Owe Before You Go Act,Taxation,2014-09-18,2014-09-18,Referred to the House Committee on Ways and Means.,House,"Rep. Doggett, Lloyd [D-TX-35]",TX,D,D000399,0,"Pay What You Owe Before You Go Act - Amends the Internal Revenue Code to require the recapture in subpart F income (i.e., income of a controlled foreign corporation earned outside the United States which is not tax deferred) the accumulated deferred foreign income of such corporation (i.e., the undistributed earnings of the controlled foreign corporation over its undistributed U.S. earnings) for its last taxable year.",2023-01-11T13:25:35Z,https://www.congress.gov/bill/113th-congress/house-bill/5549
113-hr-5554,113,hr,5554,Helping Wounded Warriors Cover Medical Expenses Act,Taxation,2014-09-18,2014-09-18,Referred to the House Committee on Ways and Means.,House,"Rep. Bishop, Timothy H. [D-NY-1]",NY,D,B001242,1,"Helping Wounded Warriors Cover Medical Expenses Act - Amends the Internal Revenue Code to: (1) allow tax-free distributions from a qualified tuition program account (529 tuition plans) for payment of the medical expenses of veterans with disability ratings of more than 50%; and (2) exclude such distributions from gross income, for income tax purposes.",2023-01-11T13:25:34Z,https://www.congress.gov/bill/113th-congress/house-bill/5554
113-hr-5559,113,hr,5559,Bridge to a Clean Energy Future Act of 2014,Taxation,2014-09-18,2014-09-19,Sponsor introductory remarks on measure. (CR E1496),House,"Rep. Blumenauer, Earl [D-OR-3]",OR,D,B000574,23,"Bridge to a Clean Energy Future Act of 2014 - Amends the Internal Revenue Code to extend through 2015 the following energy-related tax provisions:   the tax credits for residential energy efficiency improvements, alternative fuel vehicle refueling property expenditures, two-wheeled plug-in electric vehicles, second generation biofuel production, biodiesel and renewable diesel fuel mixtures, producing electricity using Indian coal facilities, the construction of energy-efficient new homes, and new qualified fuel cell motor vehicles; the enhanced depreciation allowance for second generation biofuel plant property;  the tax deduction for energy efficient commercial buildings;  the excise tax credit for alternative fuels and fuels involving liquefied hydrogen; and  tax deferral rules for sales or dispositions of qualified electric utilities.  Extends through 2016, the tax credit for producing electricity using wind, biomass, geothermal, landfill gas, trash, hydropower, and marine and hydrokinetic renewable energy facilities. Directs the Secretary of the Treasury to establish a program to consider and award certifications for qualified investments eligible for the advanced energy project tax credit. Limits the amount of credits that may be allocated under such program to not more than $5 billion (the 2013 allocation amount). Authorizes the Secretary to make direct payments to a taxpayer in lieu of a tax credit.  Extends the energy tax credit to solar energy, fuel cell, microturbine, combined heath and power system, small wind energy, and thermal energy properties the construction of which begins before January 1, 2017.",2023-01-11T13:25:34Z,https://www.congress.gov/bill/113th-congress/house-bill/5559
113-hr-5576,113,hr,5576,USAccounts: Investing in America's Future Act of 2014,Taxation,2014-09-18,2014-09-18,Referred to the House Committee on Ways and Means.,House,"Rep. Crowley, Joseph [D-NY-14]",NY,D,C001038,1,"USAccounts: Investing in America's Future Act of 2014 - Establishes in the Treasury the USAccount Fund to make contributions to accounts known as USAccounts, which are established under this Act for each child of a taxpayer qualifying for the child tax credit who has not attained age 17. Provides for an initial government contribution of $500 to a USAccount, private contributions up to $2,000, and government matching contributions up to $500 in a calendar year. Allows tax-exempt distributions from USAccounts for higher education expenses and for funding individual retirement plans of a qualifying child.  Establishes in the executive branch a USAccount Fund Board to manage investments in the USAccount Fund. Amends the Internal Revenue Code to: (1) exempt the USAccount Fund and USAccounts from income taxation, and (2) increase the amount of the child tax credit by the applicable USAccount contribution amount.",2023-01-11T13:25:34Z,https://www.congress.gov/bill/113th-congress/house-bill/5576
113-hr-5578,113,hr,5578,Employer Participation in Refinancing Act,Taxation,2014-09-18,2014-09-18,Referred to the House Committee on Ways and Means.,House,"Rep. Davis, Rodney [R-IL-13]",IL,R,D000619,1,"Employer Participation in Refinancing Act - Amends the Internal Revenue Code to allow an exclusion from gross income for the payment of an employer, either to an employee or a lender, of any indebtedness of an employee under a qualified education refinance loan or any interest relating to such a loan.  Defines ""qualified education refinance loan"" as any indebtedness used solely to refinance a qualified education loan with respect to which the lender offers the borrower protection in the event of unemployment or financial hardship.",2023-01-11T13:25:34Z,https://www.congress.gov/bill/113th-congress/house-bill/5578
113-hr-5579,113,hr,5579,LEAP Act,Taxation,2014-09-18,2014-09-18,"Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.",House,"Rep. Davis, Rodney [R-IL-13]",IL,R,D000619,1,"Leveraging and Energizing America's Apprenticeship Programs Act or the LEAP Act - Amends the Internal Revenue Code to allow employers a business-related tax credit of $1,500 for hiring an apprenticeship employee who has not attained age 25 at the close of the taxable year or $1,000 for an apprenticeship employee who has attained age 25. Allows such credit for no more than two taxable years with respect to any apprenticeship employee. Defines ""apprenticeship employee"" as an employee who is employed in an officially-recognized apprenticeable occupation pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor or a state apprenticeship agency.  Requires the Director of the Office of Management and Budget (OMB) to coordinate with the heads of federal agencies to: (1) determine which government publications could be available on government websites and no longer printed, (2) devise a strategy to reduce overall government printing costs over the 10-year period beginning with FY2015, (3) establish government-wide guidelines on employee printing, and (4) issue guidelines for publicly disclosing information about the publication of government documents.",2023-01-11T13:25:34Z,https://www.congress.gov/bill/113th-congress/house-bill/5579
113-hr-5588,113,hr,5588,Payer State Transparency Act of 2014,Taxation,2014-09-18,2014-09-18,Referred to the House Committee on Oversight and Government Reform.,House,"Rep. Foster, Bill [D-IL-11]",IL,D,F000454,0,"Payer State Transparency Act of 2014 - Directs: (1) the Director of the Bureau of Economic Analysis of the Department of Commerce to calculate the federal tax burden of each state for each fiscal year, (2) the Director of the Office of Management and Budget (OMB) to calculate the total amount of federal outlays received by each state in each fiscal year, and (3) the Secretary of Commerce and the OMB Director to jointly report to Congress on the results of such calculations and publish such report on the publicly accessible website of the Bureau of Economic Analysis.",2023-01-11T13:25:33Z,https://www.congress.gov/bill/113th-congress/house-bill/5588
113-hr-5615,113,hr,5615,Small Business Tax Equalization and Compliance Act of 2014,Taxation,2014-09-18,2014-09-18,Referred to the House Committee on Ways and Means.,House,"Rep. Johnson, Sam [R-TX-3]",TX,R,J000174,1,Small Business Tax Equalization and Compliance Act of 2014 - Amends the Internal Revenue Code to extend the tax credit for social security taxes paid for employee cash tips to employers of cosmetologists.  Requires employers of cosmetologists to report income and tips of their cosmetology employees and to provide income and tip information to self-employed cosmetologists to whom they pay more than $600 in the taxable year. Imposes similar reporting requirements upon individuals who rent chairs to cosmetologists. Requires such employers to provide their cosmetology employees and self-employed cosmetologists with information on the tax and tip reporting obligations of employees and self-employed individuals.,2023-01-11T13:25:32Z,https://www.congress.gov/bill/113th-congress/house-bill/5615
113-hr-5622,113,hr,5622,Fire Sprinkler Incentive Act,Taxation,2014-09-18,2014-09-18,Referred to the House Committee on Ways and Means.,House,"Rep. Langevin, James R. [D-RI-2]",RI,D,L000559,12,"Fire Sprinkler Incentive Act - Amends the Internal Revenue Code to allow: (1) 100% expensing in a current taxable year of the cost of automated fire sprinkler system retrofit property, as defined by this Act; and (2) accelerated depreciation (i.e., a 15-year recovery period) of automated fire sprinkler system retrofit property that is installed in a building or structure where the floor of any occupiable story is greater than 75 feet above the lowest level of fire department vehicle access and that has a certain classification by the National Fire Protection Association.",2023-01-11T13:25:32Z,https://www.congress.gov/bill/113th-congress/house-bill/5622
113-hr-5636,113,hr,5636,Cut REDTAPE Act,Taxation,2014-09-18,2014-09-18,Referred to the House Committee on Ways and Means.,House,"Rep. Peters, Scott H. [D-CA-52]",CA,D,P000608,5,"Cut REDTAPE Act - Amends the Internal Revenue Code to exempt a new small business, including an incorporated business, from the additional tax imposed for underpayment of estimated income tax, if such business's gross receipts for the calendar year do not exceed $1 million.",2023-01-11T13:25:32Z,https://www.congress.gov/bill/113th-congress/house-bill/5636
113-hr-5637,113,hr,5637,Consumer Debt Forgiveness Tax Relief Act of 2014,Taxation,2014-09-18,2014-09-18,Referred to the House Committee on Ways and Means.,House,"Rep. Peters, Scott H. [D-CA-52]",CA,D,P000608,1,"Consumer Debt Forgiveness Tax Relief Act of 2014 - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, income that is imputed to the discharge of qualified consumer indebtedness. Defines ""qualified consumer indebtedness"" as any indebtedness of a natural person arising out of a transaction in which the money, property, or services that are the subject of the transaction are primarily for personal, family, or household purposes. Provides that the aggregate amount of discharged indebtedness excludible from gross income shall not exceed the excess of $2,500 over the aggregate amounts treated as qualified consumer indebtedness for all prior taxable years.",2023-01-11T13:25:32Z,https://www.congress.gov/bill/113th-congress/house-bill/5637
113-hr-5645,113,hr,5645,Philanthropic Enterprise Act of 2014,Taxation,2014-09-18,2014-09-18,Referred to the House Committee on Ways and Means.,House,"Rep. Reichert, David G. [R-WA-8]",WA,R,R000578,5,"Philanthropic Enterprise Act of 2014 - Amends the Internal Revenue Code to exempt the holdings of a private foundation in any business enterprise that meets specified requirements relating to exclusive ownership, minimum distribution of net operating income for the charitable purpose, and independent operation (i.e., not controlled by a substantial contributor or family members) from the excise taxes on excess business holdings and unrelated business income.",2023-01-11T13:25:31Z,https://www.congress.gov/bill/113th-congress/house-bill/5645
113-hr-5651,113,hr,5651,Small Business Hardship Relief Act,Taxation,2014-09-18,2014-09-18,Referred to the House Committee on Ways and Means.,House,"Rep. Ruiz, Raul [D-CA-36]",CA,D,R000599,0,"Small Business Hardship Relief Act - Amends the Internal Revenue Code to exempt from the employer mandate to provide minimum essential health care coverage for its employees a small business (i.e., an employer of not more than 100 full-time employees) experiencing a hardship. Defines ""hardship"" to include situations in which a small business has missed two or more consecutive loan payments, is a debtor in a Chapter 11 (reorganization) bankruptcy proceeding, has received a notice of termination of utility services or a notice of eviction, has experienced a fire, flood, or other disaster, or has experienced another hardships as determined by the Secretary of the Treasury. Directs the Secretary to conduct a study to identify additional hardships appropriate for granting an hardship exemption.  Prohibits the Internal Revenue Service (IRS) from taking into account the applicability of a hardship exemption to a small business as the sole factor in determining whether to audit such business.",2023-01-11T13:25:31Z,https://www.congress.gov/bill/113th-congress/house-bill/5651
113-hr-5655,113,hr,5655,Creating American Prosperity through Preservation Act,Taxation,2014-09-18,2014-09-18,Referred to the House Committee on Ways and Means.,House,"Rep. Schock, Aaron [R-IL-18]",IL,R,S001179,20,"Creating American Prosperity through Preservation Act - Amends the Internal Revenue Code, with respect to tax credits for building rehabilitation expenditures, to: (1) allow an increased 30% credit for projects involving $7.5 million or less in rehabilitation expenditures, (2) provide for an additional 2% credit amount for a building that is a qualified energy efficient rehabilitated building (increased energy efficiency of 30% or more), (3) change the placed-in-service requirement for non-historic rehabilitated buildings from before 1936 to 50 years prior to the year in which qualified rehabilitation expenditures are taken into account, and (4) exempt from tax the proceeds of a state historic tax credit.",2023-01-11T13:25:31Z,https://www.congress.gov/bill/113th-congress/house-bill/5655
113-hr-5662,113,hr,5662,CEO-Employee Pay Fairness Act of 2014,Taxation,2014-09-18,2014-09-18,Referred to the House Committee on Ways and Means.,House,"Rep. Van Hollen, Chris [D-MD-8]",MD,D,V000128,2,"CEO-Employee Pay Fairness Act of 2014 - Amends the Internal Revenue Code to deny a publicly held corporation a tax deduction for the payment of performance-based remuneration in excess of $1 million to any of its current or former officers or directors if such corporation does not meet the pay fairness requirement established by this Act. Deems the pay fairness requirement to be satisfied if: (1) the average compensation paid by the employer for all applicable U.S. employees for the taxable year exceeds the inflation and productivity growth adjusted average (i.e., $115,000 in 2014) of such compensation for the preceding taxable year; and (2) the aggregate compensation paid by the employer to or for all applicable employees for the taxable year is not less than the aggregate of such compensation for the preceding taxable year. ",2023-01-11T13:25:31Z,https://www.congress.gov/bill/113th-congress/house-bill/5662
113-hr-5670,113,hr,5670,To require the Secretary of the Treasury to implement security measures in the electronic tax return filing process to prevent tax refund fraud from being perpetrated with electronic identity theft.,Taxation,2014-09-18,2014-09-18,Referred to the House Committee on Ways and Means.,House,"Rep. Yoho, Ted S. [R-FL-3]",FL,R,Y000065,17,"Directs the Secretary of the Treasury to implement security measures in the electronic tax return filing process designed to prevent tax refund fraud from being perpetrated through electronic identity theft, including the use of security questions that allow for electronic matching of the answers to establish the taxpayer's identity.",2023-01-11T13:25:31Z,https://www.congress.gov/bill/113th-congress/house-bill/5670
113-s-2856,113,s,2856,A bill to amend the Internal Revenue Code of 1986 to modify the credit for production of electricity from renewable resources for certain open-loop biomass and trash facilities placed in service before the date of the enactment of this Act.,Taxation,2014-09-18,2014-09-18,Read twice and referred to the Committee on Finance.,Senate,"Sen. Menendez, Robert [D-NJ]",NJ,D,M000639,3,"Amends the Internal Revenue Code, with respect to the tax credit for producing electricity from renewable resources, to allow a taxpayer to elect the application of such credit to open-loop biomass and trash facilities during the period beginning after December 31, 2013, and ending before January 1, 2016 (in lieu of the 10-year period after the facilities are originally placed in service). Limits the aggregate period during which a taxpayer can claim a tax credit with respect to a facility to 10 years.",2023-01-11T13:25:26Z,https://www.congress.gov/bill/113th-congress/senate-bill/2856
113-s-2878,113,s,2878,Student Loan Tax Relief Act,Taxation,2014-09-18,2014-09-18,Read twice and referred to the Committee on Finance.,Senate,"Sen. Menendez, Robert [D-NJ]",NJ,D,M000639,0,Student Loan Tax Relief Act - Amends the Internal Revenue Code to exclude from gross income income imputed from a discharge of student loan indebtedness based on repayments which are income contingent or income based or a discharge due to the death or total disability of the student.,2023-01-11T13:25:25Z,https://www.congress.gov/bill/113th-congress/senate-bill/2878
113-s-2880,113,s,2880,I Teach Act of 2014,Taxation,2014-09-18,2014-09-18,Read twice and referred to the Committee on Finance.,Senate,"Sen. Rockefeller, John D., IV [D-WV]",WV,D,R000361,0,"Incentives to Educate American Children Act of 2014 or the I Teach Act of 2014 - Amends the Internal Revenue Code to permit a refundable tax credit of $1,000 for: (1) teachers in public or elementary or secondary schools or public kindergartens in rural areas or areas with high poverty, and (2) teachers certified by the National Board for Professional Teaching Standards. Increases such credit to $2,000 for a teacher meeting both requirements.",2023-01-11T13:25:25Z,https://www.congress.gov/bill/113th-congress/senate-bill/2880
113-s-2881,113,s,2881,STARS Act,Taxation,2014-09-18,2014-09-18,Read twice and referred to the Committee on Finance.,Senate,"Sen. Ayotte, Kelly [R-NH]",NH,R,A000368,0,"Simplifying Technical Aspects Regarding Seasonality Act of 2014 or the STARS Act - Amends the Internal Revenue Code to exempt seasonal employees from the definition of "full-time employee" for purposes of the employer mandate to provide employees with minimum essential health care coverage. Defines ""seasonal employee"" as an employee who is employed in a position for which the customary annual employment is not more than six months and which requires performing labor or services that are ordinarily performed at certain seasons or periods of the year.",2023-01-11T13:25:25Z,https://www.congress.gov/bill/113th-congress/senate-bill/2881
113-s-2882,113,s,2882,Enhanced 529 - S.A.V.E. Act,Taxation,2014-09-18,2014-09-18,Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5789),Senate,"Sen. McConnell, Mitch [R-KY]",KY,R,M000355,0,"Enhanced 529 - Setting Aside for a Valuable Education Act or the Enhanced 529 - S.A.V.E. Act - Amends the Internal Revenue Code to: (1) allow a tax credit for contributions to a qualified tuition program (529 tuition program); and (2) allow an exclusion, up to $600, from the gross income of an employee for employer contributions to a 529 tuition program.",2023-01-11T13:25:25Z,https://www.congress.gov/bill/113th-congress/senate-bill/2882
113-s-2884,113,s,2884,A bill to amend the Internal Revenue Code of 1986 to prohibit tax-exempt status to professional sports leagues that promote the use of the term redskins.,Taxation,2014-09-18,2014-09-18,Read twice and referred to the Committee on Finance.,Senate,"Sen. Cantwell, Maria [D-WA]",WA,D,C000127,2,"Amends the Internal Revenue Code to set forth a special rule to deny tax-exempt status to a professional sports league that promotes, or allows a member club or franchise to promote, the use of the term "redskin" in connection with any team or club connected with such league.",2023-01-11T13:25:25Z,https://www.congress.gov/bill/113th-congress/senate-bill/2884
113-s-2892,113,s,2892,401(Kids) Education Savings Account Act of 2014,Taxation,2014-09-18,2014-09-18,Read twice and referred to the Committee on Finance.,Senate,"Sen. Kirk, Mark Steven [R-IL]",IL,R,K000360,2,"401(Kids) Education Savings Account Act of 2014 - Amends the Internal Revenue Code to: (1) eliminate after 2014 the income-based reduction of contributions to Coverdell education savings accounts, (2) increase the annual contribution limit for such accounts, (3) allow the use of such an account to pay home school expenses and the acquisition costs of a first-time homebuyer, and (4) allow tax-free rollovers of amounts in a Coverdell education savings account to a Roth individual retirement account (Roth IRA).",2023-01-11T13:25:25Z,https://www.congress.gov/bill/113th-congress/senate-bill/2892
113-s-2895,113,s,2895,Pay What You Owe Before You Go Act,Taxation,2014-09-18,2014-09-18,Read twice and referred to the Committee on Finance.,Senate,"Sen. Brown, Sherrod [D-OH]",OH,D,B000944,1,"Pay What You Owe Before You Go Act - Amends the Internal Revenue Code to require the recapture in subpart F income (i.e., income of a controlled foreign corporation earned outside the United States which is not tax deferred) the accumulated deferred foreign income of such corporation (i.e., the undistributed earnings of the controlled foreign corporation over its undistributed U.S. earnings) for its last taxable year.",2023-01-11T13:25:25Z,https://www.congress.gov/bill/113th-congress/senate-bill/2895
113-s-2899,113,s,2899,Responsible Estate Tax Act,Taxation,2014-09-18,2014-09-18,Read twice and referred to the Committee on Finance.,Senate,"Sen. Sanders, Bernard [I-VT]",VT,I,S000033,0,"Responsible Estate Tax Act - Amends the Internal Revenue Code, with respect to estate, gift, and generation-skipping transfer taxes, to: (1) revise estate tax rates to impose an increased tax for estates over $3.5 million and a maximum tax rate of 55% for estates over $50 million; (2) impose a 10% surtax on estates over $500 million; (3) reduce the basic estate tax exclusion amount from $5 million to $3.5 million; (4) increase to $3 million the reduction in valuations of farmland for estate tax purposes and adjust such increased amount for inflation after 2014; and (5) increase to $2 million the maximum estate tax exclusion for contributions of conservation easements. Requires that the value of the basis in any property acquired from a decedent or by gift be consistent with the basis as determined for estate and gift tax purposes. Requires executors of estates and donors of gifts required to file a gift tax return to disclose to the Secretary of the Treasury, and to recipients of any interest in an estate or a gift, information identifying the value of each interest received. Sets forth estate valuation rules for certain transfers of nonbusiness assets and limits estate tax discounts for certain individuals with minority interests in a business acquired from a decedent. Expands rules for valuing assets in grantor retained annuity trusts to require that: (1) the right to receive fixed amounts from an annuity last for a term of not less than 10 years and that such fixed amounts not decrease during the first 10 years of the annuity term, and (2) the remainder interest have a value greater than 10% when transferred. Sets forth rules for the application of transfer taxes to a grantor trust (a trust in which the grantor retains control over the trust assets and has the right to receive income from the trust).",2023-01-11T13:25:24Z,https://www.congress.gov/bill/113th-congress/senate-bill/2899
113-s-2908,113,s,2908,Affordable Health Insurance for the Middle Class Act,Taxation,2014-09-18,2014-09-18,Read twice and referred to the Committee on Finance.,Senate,"Sen. Feinstein, Dianne [D-CA]",CA,D,F000062,0,"Affordable Health Insurance for the Middle Class Act - Amends the Internal Revenue Code to: (1) expand eligibility for the health care premium assistance refundable tax credit by defining an ""applicable taxpayer"" as a taxpayer whose household income does not exceed 600% of the federal poverty line (currently, 400%), and (2) increase the excise tax rate for small cigars and small cigarettes.",2023-01-11T13:25:24Z,https://www.congress.gov/bill/113th-congress/senate-bill/2908
113-s-2912,113,s,2912,Don't Tax Our Fallen Public Safety Heroes Act,Taxation,2014-09-18,2014-09-19,Held at the desk.,Senate,"Sen. Ayotte, Kelly [R-NH]",NH,R,A000368,2,"(This measure has not been amended since it was introduced. The summary of that version is repeated here.) Don't Tax Our Fallen Public Safety Heroes Act - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, federal public safety officer death benefits or amounts paid under a state program to surviving dependents of a public safety officer who died as the direct and proximate result of a personal injury sustained in the line of duty.",2023-01-11T13:25:24Z,https://www.congress.gov/bill/113th-congress/senate-bill/2912
113-hr-5504,113,hr,5504,Teacher Tax Relief Act of 2014,Taxation,2014-09-17,2014-09-17,Referred to the House Committee on Ways and Means.,House,"Rep. Reichert, David G. [R-WA-8]",WA,R,R000578,16,"Teacher Tax Relief Act of 2014 - Amends the Internal Revenue Code, with respect to the tax deduction for the expenses of elementary and secondary school teachers, to: (1) allow an inflation adjustment to the amount of such deduction for taxable years beginning after 2013, (2) allow the deduction of professional development expenses, and (3) make such deduction permanent.",2023-01-11T13:25:36Z,https://www.congress.gov/bill/113th-congress/house-bill/5504
113-hr-5508,113,hr,5508,Student Loan Interest Deduction Fairness Act,Taxation,2014-09-17,2014-09-17,Referred to the House Committee on Ways and Means.,House,"Rep. Pocan, Mark [D-WI-2]",WI,D,P000607,7,"Student Loan Interest Deduction Fairness Act - Amends the Internal Revenue Code to increase the dollar limitation for the tax deduction for education loan interest to $5,000 in a taxable year for married couples filing joint tax returns (thus eliminating the tax effect known as the marriage penalty).",2023-01-11T13:25:36Z,https://www.congress.gov/bill/113th-congress/house-bill/5508
113-hr-5509,113,hr,5509,College Tuition and Debt Relief Act of 2014,Taxation,2014-09-17,2014-09-17,Referred to the House Committee on Ways and Means.,House,"Rep. Braley, Bruce L. [D-IA-1]",IA,D,B001259,0,"College Tuition and Debt Relief Act of 2014 - Amends the Internal Revenue Code to: (1) make permanent the American Opportunity tax credit, (2) increase the allowable amount of such credit and adjust such amount for inflation for taxable years beginning after 2015, and (3) increase the tax deduction for student loan interest and adjust such increased amount for inflation for taxable years beginning after 2015.",2023-01-11T13:25:36Z,https://www.congress.gov/bill/113th-congress/house-bill/5509
113-hr-5513,113,hr,5513,E-Car Act,Taxation,2014-09-17,2014-09-17,Referred to the House Committee on Ways and Means.,House,"Rep. Hahn, Janice [D-CA-44]",CA,D,H001063,0,"Electric Charging Advancement Reform Act or the E-Car Act - Amends the Internal Revenue Code to replace the tax credit for qualified alternative fuel vehicle refueling property expenditures with a tax credit for 50% of the cost of any qualified electric vehicle recharging property that is: (1) installed on property used as the principal residence of the taxpayer, and (2) for the recharging of motor vehicles propelled by electricity. Terminates such credit after December 31, 2017.",2023-01-11T13:25:36Z,https://www.congress.gov/bill/113th-congress/house-bill/5513
113-s-2835,113,s,2835,Storm Shelter Affordability Act of 2014,Taxation,2014-09-17,2014-09-17,Read twice and referred to the Committee on Finance.,Senate,"Sen. Pryor, Mark L. [D-AR]",AR,D,P000590,0,"Storm Shelter Affordability Act of 2014 - Amends the Internal Revenue Code to allow an individual taxpayer a refundable tax credit, through December 31, 2017, for the lesser of 50% of qualified storm shelter costs or $1,000. Requires such a storm shelter to be placed on property adjacent to a dwelling unit owned by the taxpayer.",2023-01-11T13:25:27Z,https://www.congress.gov/bill/113th-congress/senate-bill/2835
113-hr-5487,113,hr,5487,Real Estate Investment and Jobs Act of 2014,Taxation,2014-09-16,2014-09-16,Referred to the House Committee on Ways and Means.,House,"Rep. Brady, Kevin [R-TX-8]",TX,R,B000755,1,"Real Estate Investment and Jobs Act of 2014 - Amends the Internal Revenue Code to: (1) increase from 5% to 10% the allowable ownership interest in real estate investment trust (REIT) stock for purposes of tax exemptions allowed by the Foreign Investment in Real Property Tax Act (FIRPTA) relating to foreign investment in U.S. real property interests; (2) require a U.S. real property holding corporation to make its status readily accessible and publicly available; (3) require brokers who sell an interest in a U.S. real property holding corporation to deduct and withhold 10% on the amount realized from the sale, with specified exceptions; (4) include regulated investment companies (RICs) and real estate investment companies (REITs) in the definition of U.S. real property interests; and (5) deny dividends derived from RICs and REITs a tax deduction for the U.S. source portion of dividends from certain foreign corporations.",2023-01-11T13:25:36Z,https://www.congress.gov/bill/113th-congress/house-bill/5487
113-hr-5494,113,hr,5494,INVEST Act,Taxation,2014-09-16,2014-09-16,Referred to the House Committee on Ways and Means.,House,"Rep. Lee, Barbara [D-CA-13]",CA,D,L000551,13,"Incentives for our Nation's Veterans in Energy Sustainability Technologies or the INVEST Act - Amends the Internal Revenue Code to allow the work opportunity tax credit for the hiring of a specified veteran who works in a field of renewable energy. Defines ""specified veteran"" as any veteran who is certified as: (1) having received a credential or certification from the Department of Defense (DOD) of a military occupational specialty or skill in a field of renewable energy or with respect to advanced manufacturing, machinist or welding, or engineering; (2) having completed a vocational degree in a field of renewable energy; or (3) having completed a LEED (Leadership in Energy & Environmental Design) certification with the United States Green Building Council.",2023-01-11T13:25:36Z,https://www.congress.gov/bill/113th-congress/house-bill/5494
113-hr-5497,113,hr,5497,Film Incentive Reform Act of 2014,Taxation,2014-09-16,2014-09-16,Referred to the House Committee on Ways and Means.,House,"Rep. Peterson, Collin C. [D-MN-7]",MN,D,P000258,0,"Film Incentive Reform Act of 2014 - Amends the Internal Revenue Code to: (1) extend through 2015 the election to expense the cost of qualified film, television, and theatrical productions; and (2) include theatrical productions in such expensing allowance. Defines ""theatrical production"" as a live staged production of a play derived from a written book or script and produced or presented in any venue which has an audience capacity of more than 3,000.",2023-01-11T13:25:36Z,https://www.congress.gov/bill/113th-congress/house-bill/5497
113-s-2816,113,s,2816,Securing Assistance for Victims' Empowerment (SAVE) Act,Taxation,2014-09-16,2014-09-16,Read twice and referred to the Committee on Finance.,Senate,"Sen. Booker, Cory A. [D-NJ]",NJ,D,B001288,2,"Securing Assistance for Victims' Empowerment (SAVE) Act - Amends the Internal Revenue Code to: (1) eliminate the tax exemption for professional football leagues, and (2) deny a tax exemption for certain professional sports leagues which have annual gross receipts exceeding $10 million. Amends the Family Violence Prevention and Services Act to provide for an increased authorization of appropriations in FY2015 for the family violence prevention and services grant program.",2023-01-11T13:25:27Z,https://www.congress.gov/bill/113th-congress/senate-bill/2816
113-s-2827,113,s,2827,Make Student Grants Truly Tax-Free Act,Taxation,2014-09-16,2014-09-16,Read twice and referred to the Committee on Finance.,Senate,"Sen. Blumenthal, Richard [D-CT]",CT,D,B001277,2,"Make Student Grants Truly Tax-Free Act - Amends the Internal Revenue Code to expand the tax exclusion for scholarships to include amounts received: (1) through a scholarship or fellowship grant program administered by the Secretary of Education that is based on financial need, including a Federal Pell Grant, and (2) as an Iraq and Afghanistan Service grant under the Higher Education Act of 1965.",2023-01-11T13:25:27Z,https://www.congress.gov/bill/113th-congress/senate-bill/2827
113-hr-5465,113,hr,5465,Middle Class Family Savings Act of 2014,Taxation,2014-09-15,2014-09-15,Referred to the House Committee on Ways and Means.,House,"Rep. Bera, Ami [D-CA-7]",CA,D,B001287,0,"Middle Class Family Savings Act of 2014 - Amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: (1) increase the maximum deductible amount for such accounts, and (2) allow payments from such accounts for the medical expenses of children of the account holder who have not attained age 27.",2023-01-11T13:25:37Z,https://www.congress.gov/bill/113th-congress/house-bill/5465
113-hr-5474,113,hr,5474,Concrete Pump Tax Fairness Act of 2014,Taxation,2014-09-15,2014-09-15,Referred to the House Committee on Ways and Means.,House,"Rep. Williams, Roger [R-TX-25]",TX,R,W000816,5,"Concrete Pump Tax Fairness Act of 2014 - Amends the Internal Revenue Code to impose a vehicle mileage tax on owners of mobile mounted concrete boom pump vehicles. Defines ""mobile mounted concrete boom pump vehicle"" as a vehicle which is mobile machinery and on which the mounted machinery consists of a concrete boom pump and related subordinate parts. Directs that revenues from such tax be deposited into the Highway Trust Fund.",2023-01-11T13:25:37Z,https://www.congress.gov/bill/113th-congress/house-bill/5474
113-s-2806,113,s,2806,Dependent Care Savings Account Act of 2014,Taxation,2014-09-15,2014-09-15,Read twice and referred to the Committee on Finance.,Senate,"Sen. Vitter, David [R-LA]",LA,R,V000127,0,"Dependent Care Savings Account Act of 2014 - Amends the Internal Revenue Code to: (1) establish tax-exempt dependent care savings accounts to pay the employment-related expenses of caring for a dependent of the taxpayer, (2) allow a deduction from gross income (above-the-line deduction) of up to $5,000 in a taxable year for cash contributions to such accounts, (3) set forth rules for the tax treatment of account distributions and for excess contributions to an account, and (4) impose a tax on employers who fail to make comparable contributions to a dependent savings account for all participating employees.",2023-01-11T13:25:27Z,https://www.congress.gov/bill/113th-congress/senate-bill/2806
113-hr-5457,113,hr,5457,Fueling America's Future Act of 2014,Taxation,2014-09-11,2014-09-11,Referred to the House Committee on Ways and Means.,House,"Rep. Murphy, Patrick [D-FL-18]",FL,D,M001191,1,"Fueling America's Future Act of 2014 - Amends the Internal Revenue Code, with respect to the tax treatment of zero carbon emission refueling property, to: (1) exempt the tax credit for such property from the limitation applicable to the alternative fuel vehicle refueling property tax credit; (2) extend through December 31, 2024, the termination date of the alternative fuel vehicle refueling property tax credit allowed for zero carbon emission refueling property; and (3) exclude from gross income, for income tax purposes, income derived from the operation of zero carbon emission refueling property placed in service prior to 2025. Defines ""zero carbon emission fuel"" as any fuel that does not emit carbon when used as a fuel to propel a motor vehicle.",2023-01-11T13:25:37Z,https://www.congress.gov/bill/113th-congress/house-bill/5457
113-s-2792,113,s,2792,Apprenticeship and Jobs Training Act of 2014,Taxation,2014-09-11,2014-09-11,Read twice and referred to the Committee on Finance.,Senate,"Sen. Cantwell, Maria [D-WA]",WA,D,C000127,1,"Apprenticeship and Jobs Training Act of 2014 - Amends the Internal Revenue Code to allow employers a business-related tax credit for up to $5,000 for the training of a qualified individual in a qualified apprenticeship program. Defines a ""qualified individual"" as an individual who: (1) is an apprentice participating in a qualified apprenticeship program, (2) has been employed in such a program for a period of at least seven months that ends within the taxable year, and (3) is not a highly compensated employee or a seasonal worker. Defines a ""qualified apprenticeship program"" as a program that: (1) provides qualified individuals with on-the-job training and instruction for a qualified occupation (i.e., a skilled trade occupation in a high-demand mechanical, technical, health care, or technology field); (2) is registered with the Office of Apprenticeship of the Department of Labor; and (3) maintains records relating to the qualified individual. Allows a premature distribution, without penalty, from a tax-qualified retirement plan to an employee who is serving as a mentor. Defines a "mentor" as a working individual who: (1) has attained age 55; (2) works reduced hours and engages in mentoring activities for at least 20% of such hours; and (3) is responsible for the training and education of employees or students in an area of expertise for which such individual has a professional credential, certificate, or degree.",2023-01-11T13:25:28Z,https://www.congress.gov/bill/113th-congress/senate-bill/2792
113-hr-5438,113,hr,5438,Tanning Tax Repeal Act of 2014,Taxation,2014-09-10,2014-09-10,Referred to the House Committee on Ways and Means.,House,"Rep. Grimm, Michael G. [R-NY-11]",NY,R,G000569,1,Tanning Tax Repeal Act of 2014 - Amends the Internal Revenue Code to repeal the 10% excise tax on indoor tanning services.,2023-01-11T13:25:38Z,https://www.congress.gov/bill/113th-congress/house-bill/5438
113-hr-5443,113,hr,5443,Putting America First Corporate Tax Act,Taxation,2014-09-10,2014-09-10,Referred to the House Committee on Ways and Means.,House,"Rep. Pocan, Mark [D-WI-2]",WI,D,P000607,1,"Putting America First Corporate Tax Act - Amends the Internal Revenue Code to include in subpart F income (income of a controlled foreign corporation earned outside the United States that is not tax deferred): (1) a shareholder's pro rata share of the average of certain U.S. and foreign property held by a controlled foreign corporation as of the close of each quarter of a taxable year, and (2) the income of a controlled foreign corporation derived from any foreign country.",2023-01-11T13:25:38Z,https://www.congress.gov/bill/113th-congress/house-bill/5443
113-hr-5444,113,hr,5444,Corporate Fair Share Tax Act,Taxation,2014-09-10,2014-09-10,Referred to the House Committee on Ways and Means.,House,"Rep. Pocan, Mark [D-WI-2]",WI,D,P000607,1,"Corporate Fair Share Tax Act - Amends the Internal Revenue Code to limit the tax deduction of the interest expense of a U.S. corporation that is a member of a financial reporting group (a group that prepares consolidated financial statements according to accepted accounting principles or international financial reporting standards) to: (1) the amount of interest on indebtedness of the corporation includible in the corporation's gross income for the taxable year plus its proportionate share of the group's net interest expense in the taxable year; or (2) 10% of the corporation's adjusted taxable income, if the corporation fails to substantiate its proportionate share of interest expense. Exempts a corporation that is predominantly engaged in the active conduct of a banking, financing, or similar business or that has less than $5 million of net interest expense for the taxable year.",2023-01-11T13:25:38Z,https://www.congress.gov/bill/113th-congress/house-bill/5444
113-s-2786,113,s,2786,Corporate Inverters Earnings Stripping Reform Act of 2014,Taxation,2014-09-10,2014-09-10,Read twice and referred to the Committee on Finance.,Senate,"Sen. Schumer, Charles E. [D-NY]",NY,D,S000148,14,"Corporate Inverters Earnings Stripping Reform Act of 2014 - Amends the Internal Revenue Code to impose limitations on the tax deduction for interest paid by corporations which are designated as applicable entities (i.e., members of an expanded affiliated group which includes a surrogate foreign corporation which is not treated as a domestic corporation). Prohibits such an entity from claiming a tax deduction for interest that exceeds 25% of its adjusted taxable income and from carrying forward interest which is paid or accrued during the first year in which such entity becomes an applicable entity. Requires an applicable entity to file an annual application for an approval agreement (i.e., a prefiling, advance pricing, or other agreement involving a related-party transaction) with the Internal Revenue Service (IRS) during the 10-year period after it becomes an applicable entity.",2023-01-11T13:25:28Z,https://www.congress.gov/bill/113th-congress/senate-bill/2786
113-hr-5419,113,hr,5419,To amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations.,Taxation,2014-09-09,2014-09-17,Received in the Senate and Read twice and referred to the Committee on Finance.,House,"Rep. Boustany, Charles W., Jr. [R-LA-3]",LA,R,B001255,1,"(This measure has not been amended since it was introduced. The summary of that version is repeated here.) Amends the Internal Revenue Code to require the Secretary of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service (IRS) Office of Appeals of an adverse determination with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation.",2023-01-11T13:25:38Z,https://www.congress.gov/bill/113th-congress/house-bill/5419
113-hr-5420,113,hr,5420,To amend the Internal Revenue Code of 1986 to permit the release of information regarding the status of certain investigations.,Taxation,2014-09-09,2014-09-17,Received in the Senate and Read twice and referred to the Committee on Finance.,House,"Rep. Boustany, Charles W., Jr. [R-LA-3]",LA,R,B001255,1,"(This measure has not been amended since it was introduced. The summary of that version is repeated here.) Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosection.",2023-01-11T13:25:38Z,https://www.congress.gov/bill/113th-congress/house-bill/5420
113-hr-5427,113,hr,5427,Savings Accounts for a Variable Economy for Small Businesses Act,Taxation,2014-09-09,2014-09-09,Referred to the House Committee on Ways and Means.,House,"Rep. Israel, Steve [D-NY-3]",NY,D,I000057,1,"SAVE for Small Businesses Act or the Savings Accounts for a Variable Economy for Small Businesses Act - Amends the Internal Revenue Code to provide for tax-exempt small business savings accounts. Allows tax deductible contributions to such accounts of not more than 10% of the gross profits of an eligible small business (persons employing an average of 50 or fewer full-time employees) for the preceding taxable year.  Excludes qualified distributions from such accounts from gross income for income tax purposes. Defines ""qualified distribution"" as: (1) any amount that is distributed from a small business savings account during a specified period of economic hardship, and (2) the distribution of which is certified as being part of a plan that provides for the reinvestment of such distribution for the funding of worker hiring or financial stabilization for the purposes of job retention or creation.  Directs the Secretary of the Treasury to: (1) establish minimum standards for small business savings accounts that seek to minimize fees and risk of loss of principal, and (2) ensure a range of investment risk options available to account beneficiaries.",2023-01-11T13:25:38Z,https://www.congress.gov/bill/113th-congress/house-bill/5427
113-hr-5392,113,hr,5392,Fairness for Farmers Act of 2014,Taxation,2014-08-01,2014-08-01,Referred to the House Committee on Ways and Means.,House,"Rep. Ellmers, Renee L. [R-NC-2]",NC,R,E000291,14,"Fairness for Farmers Act of 2014 - Amends the Internal Revenue Code to exclude nonimmigrant agricultural seasonal workers from the definition of ""full-time employee"" for purposes of the employer mandate to provide employees with minimum essential health care coverage.",2023-01-11T13:25:41Z,https://www.congress.gov/bill/113th-congress/house-bill/5392
113-s-2775,113,s,2775,A bill to amend the Internal Revenue Code of 1986 to exempt aircraft management services from the ticket tax.,Taxation,2014-08-01,2014-08-01,Read twice and referred to the Committee on Finance.,Senate,"Sen. Brown, Sherrod [D-OH]",OH,D,B000944,2,"Amends the Internal Revenue Code to exempt aircraft management services from the excise tax on transportation of persons and property. Defines ""aircraft management services"" as scheduling, flight planning, weather forecasting, operation of flights, obtaining insurance, maintenance, storage and fueling of aircraft, hiring, training and provision of pilots and crew, establishing and complying with safety standards, and such other services necessary to support flights.",2023-01-11T13:25:40Z,https://www.congress.gov/bill/113th-congress/senate-bill/2775
113-hr-5307,113,hr,5307,America's Energy Security Trust Fund Act of 2014,Taxation,2014-07-31,2014-07-31,"Referred to the Committee on Ways and Means, and in addition to the Committee on Foreign Affairs, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.",House,"Rep. Larson, John B. [D-CT-1]",CT,D,L000557,0,"America's Energy Security Trust Fund Act of 2014 - Amends the Internal Revenue Code to impose an excise tax, beginning in calendar year 2016, on any taxable carbon substance sold by its manufacturer, producer, or importer. Defines "taxable carbon substance" as: (1) coal (including lignite and peat); (2) petroleum and any petroleum products; and (3) natural gas that is extracted, manufactured, or produced in the United States, or entered into the United States for consumption, use, or warehousing.  Establishes in the Treasury the America's Energy Security Trust Fund to assist industries negatively affected by this Act, make transfers to the Highway Trust Fund to cover shortfalls, and provide payroll tax relief. Allows individual taxpayers a tax credit equal to carbon tax rebate amounts calculated by the Secretary of the Treasury.Directs the Secretary of the Treasury to study and report to Congress on the best methods to assess and collect taxes on non-carbon greenhouse gases.Expresses the sense of Congress that the United States should establish binding agreements with major greenhouse gas emitting nations to reduce global greenhouse gas emissions.",2023-01-11T13:25:53Z,https://www.congress.gov/bill/113th-congress/house-bill/5307
113-hr-5319,113,hr,5319,Modernizing American Manufacturing Bonds Act,Taxation,2014-07-31,2014-07-31,Referred to the House Committee on Ways and Means.,House,"Rep. Hultgren, Randy [R-IL-14]",IL,R,H001059,1,"Modernizing American Manufacturing Bonds Act - Amends the Internal Revenue Code, with respect to qualified small issue bonds for manufacturing purposes, to: (1) expand the definition of "manufacturing facility" to include a facility which is used in the creation or production of intangible property and which is functionally related and subordinate to a facility located on the same site and financed with not more than 25% of bond proceeds, and (2) increase from $10 million to $30 million the maximum bond limitation.",2023-01-11T13:25:53Z,https://www.congress.gov/bill/113th-congress/house-bill/5319
113-hr-5325,113,hr,5325,American Manufacturing Workforce Act of 2014,Taxation,2014-07-31,2014-11-17,Referred to the Subcommittee on Higher Education and Workforce Training.,House,"Rep. Cárdenas, Tony [D-CA-29]",CA,D,C001097,7,"American Manufacturing Workforce Act of 2014 - Amends the Internal Revenue Code to allow, through 2020, tax credits for: (1) up to $1,000 of the expenses for tuition, fees, and course materials paid or incurred for the training of a worker to develop or improve skills for a manufacturing position; and (2) up to 20% of the first $1,000 of education or training expenses for manufacturing under the Workforce Investment Act of 1998 or a curriculum approved by the Employment and Training Administration for individuals employed in manufacturing positions. Establishes the Presidential Award for Business Leadership in Manufacturing Job Training to recognize companies and other organizations for extraordinary efforts in assisting their employees and members to develop or improve manufacturing skills and training and increase productivity. Directs the Secretary of Labor to periodically collect and disseminate best practices for manufacturing job training.",2023-01-11T13:25:52Z,https://www.congress.gov/bill/113th-congress/house-bill/5325
113-hr-5326,113,hr,5326,Dependent Care Savings Account Act of 2014,Taxation,2014-07-31,2014-07-31,Referred to the House Committee on Ways and Means.,House,"Rep. Cassidy, Bill [R-LA-6]",LA,R,C001075,0,"Dependent Care Savings Account Act of 2014 - Amends the Internal Revenue Code to: (1) establish tax-exempt dependent care savings accounts to pay the employment-related expenses of caring for a dependent of the taxpayer, (2) allow a deduction from gross income (above-the-line deduction) of up to $5,000 in a taxable year for cash contributions to such accounts, (3) set forth rules for the tax treatment of account distributions and for excess contributions to an account, and (4) impose a tax on employers who fail to make comparable contributions to a dependent savings account for all participating employees.",2023-01-11T13:25:52Z,https://www.congress.gov/bill/113th-congress/house-bill/5326
113-hr-5330,113,hr,5330,BUILD Act,Taxation,2014-07-31,2014-07-31,Referred to the House Committee on Ways and Means.,House,"Rep. Conyers, John, Jr. [D-MI-13]",MI,D,C000714,8,"Bringing Urgent Investment to Local Development Act or the BUILD Act - Amends the Internal Revenue Code, with respect to the tax credit for investment in Build America bonds, to: (1) make permanent the authority for issuance of such bonds, (2) phase in an annual reduction in the credit rate for bondholders and issuers between 2014 and 2019, and (3) allow an issuer a refundable credit amount for investment in economic development bonds in cities with specified unemployment and poverty rates and population loss.",2023-01-11T13:25:52Z,https://www.congress.gov/bill/113th-congress/house-bill/5330
113-hr-5341,113,hr,5341,To delay for 1 year the application of Revenue Ruling 2012-18 with respect to the characterization of payments as tips or service charges.,Taxation,2014-07-31,2014-07-31,Referred to the House Committee on Ways and Means.,House,"Rep. Gallego, Pete P. [D-TX-23]",TX,D,G000572,0,"Prohibits the Secretary of the Treasury from applying Revenue Ruling 2012-18 (or any similar guidance) for purposes of determining whether any payment made before January 1, 2015, is a tip as opposed to a service charge.",2023-01-11T13:25:52Z,https://www.congress.gov/bill/113th-congress/house-bill/5341
113-hr-5346,113,hr,5346,Rural Microbusiness Investment Credit Act of 2014,Taxation,2014-07-31,2014-07-31,Referred to the House Committee on Ways and Means.,House,"Rep. Kind, Ron [D-WI-3]",WI,D,K000188,1,"Rural Microbusiness Investment Credit Act of 2014 - Amends the Internal Revenue Code to allow a business-related tax credit for 35% of new investment in a rural microbusiness. Imposes limits on such credit for businesses and individual taxpayers.  Defines: (1) ""rural microbusiness"" as a trade or business that employs not more than 5 full-time employees in a taxable year and is carried on, and physically located, in a distressed rural area; and (2) ""distressed rural area"" as an area that has lost at least 5% of its population over the last 10 years or 10% of its population over the last 20 years, that has a median family income below 85 % of the national median family income, that has a poverty rate that exceeds 12.5%, or where average unemployment in the preceding year exceeds 120% of the national average.",2023-01-11T13:25:52Z,https://www.congress.gov/bill/113th-congress/house-bill/5346
113-hr-5347,113,hr,5347,"To amend the Internal Revenue Code of 1986 to extend qualified zone academy bonds for 2 years and to reduce the private business contribution requirement with respect to such bonds, and for other purposes.",Taxation,2014-07-31,2014-07-31,Referred to the House Committee on Ways and Means.,House,"Rep. Kind, Ron [D-WI-3]",WI,D,K000188,1,"Amends the Internal Revenue Code, with respect to qualified zone academy bonds, to: (1) extend through 2015 the national limitation amount for such bonds, and (2) reduce from 10% to 5% of bond proceeds the required contribution amount for private businesses.",2023-01-11T13:25:52Z,https://www.congress.gov/bill/113th-congress/house-bill/5347
113-hr-5365,113,hr,5365,"To amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes.",Taxation,2014-07-31,2014-07-31,Referred to the House Committee on Ways and Means.,House,"Rep. Pascrell, Bill, Jr. [D-NJ-9]",NJ,D,P000096,5,"Amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions a deduction from gross income (above-the-line deduction) for their employment-related expenses incurred in caring for a child under the age of 13 or a child who is physicaly or mentaly incapable of self care (qualifying child). Limits the dollar amount of such deduction in a taxable year to $7,000 for taxpayers with one qualifying child or $14,000 for taxpayers with two or more qualifying children. Allows an annual inflation adjustment to such amounts for taxable years beginning after 2014.",2023-01-11T13:25:51Z,https://www.congress.gov/bill/113th-congress/house-bill/5365
113-hr-5372,113,hr,5372,Patriot Employer Tax Credit Act,Taxation,2014-07-31,2014-07-31,Referred to the House Committee on Ways and Means.,House,"Rep. Schakowsky, Janice D. [D-IL-9]",IL,D,S001145,5,"Patriot Employer Tax Credit Act - Amends the Internal Revenue Code to allow a Patriot employer a business-related tax credit for up to 10% of the first $15,000 of wages paid to any employee in a taxable year. Sets forth criteria for designation as a Patriot employer, including requirements that such employer: (1) maintains its headquarters in the United States and does not expatriate to avoid payment of U.S. income taxes, (2) complies with the employer mandate to provide minimum essential health care coverage to its employees under the Patient Protection and Affordable Care Act, (3) compensates at least 90% of its employees at a level that is 150% of the federal poverty level for a family of three and provides 90% of its employees with a basic level of retirement benefits, (4) provides for differential wage payments to its employees who are members of the Uniformed Services, and (5) increases the number of its employees performing substantially all of their services inside the United States to offset the number of employees who work outside the United States.  Sets forth a rule for the deferral of the tax deduction for foreign-related interest expense.",2023-01-11T13:25:51Z,https://www.congress.gov/bill/113th-congress/house-bill/5372
113-hr-5382,113,hr,5382,To amend the Internal Revenue Code of 1986 to exempt aircraft management services from the ticket tax.,Taxation,2014-07-31,2014-07-31,Referred to the House Committee on Ways and Means.,House,"Rep. Tiberi, Patrick J. [R-OH-12]",OH,R,T000462,9,"Amends the Internal Revenue Code to exempt aircraft management services from the excise tax on transportation of persons and property. Defines ""aircraft management services"" as scheduling, flight planning, weather forecasting, operation of flights, obtaining insurance, maintenance, storage and fueling of aircraft, hiring, training and provision of pilots and crew, establishing and complying with safety standards, and such other services necessary to support flights.",2023-01-11T13:25:51Z,https://www.congress.gov/bill/113th-congress/house-bill/5382