legislation
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1,156 rows where congress = 116 and policy_area = "Taxation" sorted by introduced_date descending
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| 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 |
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| 116-hr-9051 | 116 | hr | 9051 | CASH Act of 2020 | Taxation | 2020-12-28 | 2020-12-30 | Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 645. | House | Rep. Neal, Richard E. [D-MA-1] | MA | D | N000015 | 0 | Caring for Americans with Supplemental Help Act of 2020 or the CASH Act of 2020 This bill increases the 2020 recovery rebate from $1,200 to $2,000 for each individual taxpayer and extends such rebate to taxpayer dependents. The bill does not have budgetary impact (i.e., no entry on PAYGO scorecards). | 2023-01-11T13:43:56Z | https://www.congress.gov/bill/116th-congress/house-bill/9051 |
| 116-hr-9047 | 116 | hr | 9047 | CASH Act of 2020 | Taxation | 2020-12-24 | 2020-12-24 | Referred to the Committee on Ways and Means, and in addition to the Committee on the Budget, 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. Neal, Richard E. [D-MA-1] | MA | D | N000015 | 0 | Caring for Americans with Supplemental Help Act of 2020 or the CASH Act of 2020 This bill amends the COVID-related Tax Relief Act of 2020 to increase the recovery rebate amount for individual taxpayers to $2,000 ($4,000 for joint return filers). | 2023-01-11T13:43:56Z | https://www.congress.gov/bill/116th-congress/house-bill/9047 |
| 116-hr-9050 | 116 | hr | 9050 | To amend the Internal Revenue Code of 1986 to provide for additional recovery rebates for individuals, and for other purposes. | Taxation | 2020-12-24 | 2020-12-24 | Referred to the House Committee on Ways and Means. | House | Rep. Tlaib, Rashida [D-MI-13] | MI | D | T000481 | 3 | This bill provides for additional 2020 recovery rebates (i.e., refundable tax credits) for individual taxpayers whose gross income does not exceed $75,000 ($150,000 for joint return filers). The amount of such rebates are $2,000 for each individual taxpayer ($4,000 for joint return filers) and $600 for each qualifying child of the taxpayer. The Internal Revenue Service may determine eligibility for the recovery rebate based on a taxpayer's 2019 tax return or other information if the taxpayer has not filed a return for 2019. To be eligible for a recovery rebate, a taxpayer must provide a valid identification number (i.e., a Social Security account number). If only one spouse filing a joint return provides a valid identification number, the amount of the recovery rebate is reduced to $2,000. The bill provides a limited exemption from garnishment and other offsets for recovery rebates. | 2023-01-11T13:43:56Z | https://www.congress.gov/bill/116th-congress/house-bill/9050 |
| 116-hr-9030 | 116 | hr | 9030 | Supporting Americaâs Restaurant Workers Act | Taxation | 2020-12-18 | 2020-12-18 | Referred to the House Committee on Ways and Means. | House | Rep. Joyce, David P. [R-OH-14] | OH | R | J000295 | 0 | Supporting America's Restaurant Workers Act This bill expands the currrent 50% tax deduction for business meals to 100% of the cost of such meals provided by a restaurant paid or incurred before January 1, 2022. | 2023-01-11T13:43:56Z | https://www.congress.gov/bill/116th-congress/house-bill/9030 |
| 116-s-5063 | 116 | s | 5063 | Emergency Direct Payments Act | Taxation | 2020-12-18 | 2020-12-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Sanders, Bernard [I-VT] | VT | I | S000033 | 0 | Emergency Direct Payments Act This bill provides an additional recovery rebate (i.e., refundable tax credits) beginning in 2020 to individual taxpayers whose adjusted gross income does not exceed $75,000 ($150,000 for joint return filers). The increased amount is $1,200 per taxpayer ($2,400 for joint return filers) and $500 for each dependent of the taxpayer. To be eligible for the increased rebate amount, a taxpayer must provide a valid identification number (i.e., Social Security account number). The bill allows an exemption from the identification requirement for members of the Armed Forces if at least one military spouse provides a valid identification number. It also provides for a qualified exemption for the recovery rebate from garnishments and other offsets. The Department of the Treasury must conduct a public awareness campaign regarding the availability of the recovery rebate. | 2023-01-11T13:43:46Z | https://www.congress.gov/bill/116th-congress/senate-bill/5063 |
| 116-s-5064 | 116 | s | 5064 | Improving Access to Retirement Savings Act | Taxation | 2020-12-18 | 2020-12-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Grassley, Chuck [R-IA] | IA | R | G000386 | 2 | Improving Access to Retirement Savings Act This bill allows employers who establish a tax-exempt 403(b) pension plan to participate in a multiple employer plan (MEP) and to take the small employer pension plan start-up tax credit for their first three years of participation in a MEP. The bill also establishes a safe harbor to allow certain pension plans to correct errors in administering automatic enrollment and escalation features for plans enrolling in a MEP, if such errors are corrected within a specified time period in a manner favorable to plan participants. | 2023-01-11T13:43:46Z | https://www.congress.gov/bill/116th-congress/senate-bill/5064 |
| 116-s-5067 | 116 | s | 5067 | Filtering and Retrofitting the Environment for Safe and Healthy Activities Indoors and Revenue (FRESH AIR) for Businesses Act | Taxation | 2020-12-18 | 2020-12-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Rosen, Jacky [D-NV] | NV | D | R000608 | 1 | Filtering and Retrofitting the Environment for Safe and Healthy Activities Indoors and Revenue (FRESH AIR) for Businesses Act This bill allows employers a payroll tax credit in each calendar quarter through 2021 equal to 50% of the cost of qualified ventilation, zoning, and air filtration and purification expenses. This includes the purchase and installation of a heating, ventilation, and air conditioning system, updates to such systems, and the purchase of any air filter, air cleaner, or air purifier. The maximum amount of this credit for any employer may not exceed $15,000 for all calendar quarters. The bill requires the Environmental Protection Agency to establish a framework and guidelines for a voluntary label to certify that air pressure, ventilation, zoning, fresh air intake, purification, or filtration systems meet the standards established by this bill. | 2023-01-11T13:43:46Z | https://www.congress.gov/bill/116th-congress/senate-bill/5067 |
| 116-s-5069 | 116 | s | 5069 | Upward Mobility Enhancement Act | Taxation | 2020-12-18 | 2020-12-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Cortez Masto, Catherine [D-NV] | NV | D | C001113 | 0 | Upward Mobility Enhancement Act This bill increases the maximum amount of the tax exclusion for employer-provided educational assistance. | 2023-01-11T13:43:46Z | https://www.congress.gov/bill/116th-congress/senate-bill/5069 |
| 116-hr-9017 | 116 | hr | 9017 | Home Office Deduction Act of 2020 | Taxation | 2020-12-17 | 2020-12-17 | Referred to the House Committee on Ways and Means. | House | Rep. Morelle, Joseph D. [D-NY-25] | NY | D | M001206 | 0 | Home Office Deduction Act of 2020 This bill allows a tax deduction for the trade or business expenses of employees during the period beginning on March 13, 2020, and ending on December 31, 2021. | 2023-01-11T13:43:57Z | https://www.congress.gov/bill/116th-congress/house-bill/9017 |
| 116-hr-9023 | 116 | hr | 9023 | To amend the Internal Revenue Code of 1986 to modify the automatic extension of certain deadlines in the case of taxpayers affected by Federally declared disasters, and for other purposes. | Taxation | 2020-12-17 | 2020-12-17 | Referred to the House Committee on Ways and Means. | House | Rep. Rice, Tom [R-SC-7] | SC | R | R000597 | 0 | This bill modifies the mandatory extension of certain tax filing and other tax-related deadlines for taxpayers affected by federally declared disasters and rules for postponing certain tax filing or payment requirements due to service in a combat zone or a contingency operation. It also tolls the deadline for filing a petition in the Tax Court if the location for filing the petition is inaccessible. | 2023-01-11T13:43:57Z | https://www.congress.gov/bill/116th-congress/house-bill/9023 |
| 116-hres-1267 | 116 | hres | 1267 | Expressing the sense of the House of Representatives that Congress must pass a pandemic excess profits tax on large corporations who have achieved windfall profits due to the COVID-19 public health crisis. | Taxation | 2020-12-17 | 2020-12-17 | Referred to the Committee on Ways and Means, and in addition to the Committee on Small Business, 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. Gabbard, Tulsi [D-HI-2] | HI | D | G000571 | 0 | This resolution expresses the sense of the House of Representatives that Congress should reinstate a pandemic excess profits tax on large corporations that have made excess profits due to the COVID-19 (i.e., coronavirus disease 2019) pandemic and direct tax revenues to fund economic relief to small businesses. | 2023-01-11T13:43:54Z | https://www.congress.gov/bill/116th-congress/house-resolution/1267 |
| 116-hr-8985 | 116 | hr | 8985 | S Corp Access to Crowdfunding Act | Taxation | 2020-12-16 | 2020-12-16 | Referred to the House Committee on Ways and Means. | House | Rep. Hill, J. French [R-AR-2] | AR | R | H001072 | 1 | S-Corp Access to Crowdfunding Act This bill excludes from the 100 shareholder limitation for S corporations individuals who acquired shares in such corporations through (1) small public offerings, or (2) one or more crowdfunding (i.e., contributions by large numbers of individuals mostly from online solicitations) offerings. | 2023-01-11T13:43:58Z | https://www.congress.gov/bill/116th-congress/house-bill/8985 |
| 116-hr-8988 | 116 | hr | 8988 | Save Jobs During the Pandemic Act of 2020 | Taxation | 2020-12-16 | 2020-12-16 | Referred to the House Committee on Ways and Means. | House | Rep. Kim, Andy [D-NJ-3] | NJ | D | K000394 | 2 | Save Jobs During the Pandemic Act of 2020 This bill eliminates, for taxable years ending in 2020, the base erosion minimum tax rate applicable to certain large corporations that have deductions with respect to amounts paid or accrued to foreign-related parties exceeding 3% of their total deductions. | 2023-01-11T13:43:58Z | https://www.congress.gov/bill/116th-congress/house-bill/8988 |
| 116-s-5031 | 116 | s | 5031 | Progressive Consumption Tax Act of 2020 | Taxation | 2020-12-16 | 2020-12-16 | Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S7544-7553; text: CR S7544-7553) | Senate | Sen. Cardin, Benjamin L. [D-MD] | MD | D | C000141 | 0 | Progressive Consumption Tax Act of 2020 This bill revises the federal income tax system by, among other things, imposing a 10% consumption tax on specified supply items, including (1) the sale or provision of property; (2) the performance of services; (3) the grant, assignment, or surrender of real property; (4) the creation, grant, transfer, assignment, or surrender of any right; (5) financial supplies; and (6) entry into, or release from, an obligation or agreement to perform or refrain from performing an act. The bill specifies certain exempt supplies to which the tax does not apply. The bill reduces to three the number of brackets for the individual income tax and reduces the income tax rate to a maximum level of 28%. It treats long-term capital gains and dividends as ordinary income. It also provides for a family allowance based on filing status. The bill repeals limitations on certain itemized tax deductions and restores previously repealed tax deductions, including the deductions for state and local taxes and personal casualty losses. It eliminates the alternative minimum tax. The bill reduces the corporate income tax rate to 17%. | 2023-01-11T13:43:47Z | https://www.congress.gov/bill/116th-congress/senate-bill/5031 |
| 116-s-5035 | 116 | s | 5035 | Encouraging Americans to Save Act | Taxation | 2020-12-16 | 2020-12-16 | Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S7553) | Senate | Sen. Wyden, Ron [D-OR] | OR | D | W000779 | 7 | Encouraging Americans to Save Act This bill sets forth provisions to provide matching payments for retirement savings and Individual Retirement Account (IRA) contributions for lower income individuals. Specifically, it allows an enhanced 50% tax credit, up to $2,000, for deductible retirement savings contributions and for IRA contributions. The bill also directs the Internal Revenue Service (IRS) to establish the R-Bond Program as a permanent program for the establishment and maintenance of Roth IRAs and directs the IRS to educate taxpayers on the benefits of the savings programs provided by this bill. | 2023-01-11T13:43:47Z | https://www.congress.gov/bill/116th-congress/senate-bill/5035 |
| 116-s-5039 | 116 | s | 5039 | A bill to amend the Internal Revenue Code of 1986 to modify the automatic extension of certain deadlines in the case of taxpayers affected by federally declared disasters, and for other purposes. | Taxation | 2020-12-16 | 2020-12-16 | Read twice and referred to the Committee on Finance. | Senate | Sen. Portman, Rob [R-OH] | OH | R | P000449 | 0 | This bill modifies the mandatory extension of certain tax filing and other tax-related deadlines for taxpayers affected by federally declared disasters and rules for postponing certain tax filing or payment requirements due to service in a combat zone or a contingency operation. It also tolls the deadline for filing a petition in the Tax Court if the location for filing the petition is inaccessible. | 2023-01-11T13:43:47Z | https://www.congress.gov/bill/116th-congress/senate-bill/5039 |
| 116-hr-8969 | 116 | hr | 8969 | Transportation Oriented Development Act of 2020 | Taxation | 2020-12-15 | 2020-12-15 | Referred to the House Committee on Ways and Means. | House | Rep. Gabbard, Tulsi [D-HI-2] | HI | D | G000571 | 1 | Transportation Oriented Development Act of 2020 This bill increases the low-income housing tax credit for buildings in transit-oriented development areas. The bill defines a transit-oriented development area as a designated area located within 1/4 mile from a rail, bus, harbor, or waterway station and zoned for high density. The bill also directs the Department of Housing and Urban Development to study cost-of-living differences based on geographic location and proximity and accessibility to transit. | 2023-01-11T13:43:59Z | https://www.congress.gov/bill/116th-congress/house-bill/8969 |
| 116-s-5019 | 116 | s | 5019 | Charitable Conservation Easement Program Integrity Act of 2020 | Taxation | 2020-12-15 | 2020-12-15 | Read twice and referred to the Committee on Finance. | Senate | Sen. Daines, Steve [R-MT] | MT | R | D000618 | 8 | Charitable Conservation Easement Program Integrity Act of 2020 This bill limits the aggregate amount of a partner's annual tax deductions for qualified conservation contributions of a partnership to 2.5 times the partner's adjusted basis in the partnership. (Under current law, a qualified conservation contribution is the contribution of a qualified real property interest to a qualified organization exclusively for conservation purposes.) The limitation applies for the first three taxable years after the individual becomes a partner in the partnership. It does not apply to certain family partnerships. | 2023-01-11T13:43:47Z | https://www.congress.gov/bill/116th-congress/senate-bill/5019 |
| 116-hr-8965 | 116 | hr | 8965 | New Markets Stabilization Act | Taxation | 2020-12-14 | 2020-12-14 | Referred to the House Committee on Ways and Means. | House | Rep. Sewell, Terri A. [D-AL-7] | AL | D | S001185 | 1 | New Markets Stabilization Act This bill modifies provisions of the new markets tax credit (NMTC). Specifically, it increases and extends the NMTC limitation through 2022 and allows a carryback of the credit for five years. The bill also exempts the NMTC from the 75% general business credit limitation, revises debt modification rules for NMTC issuers and borrowers, and permanently exempts the NMTC from the alternative minimum tax. | 2023-01-11T13:43:59Z | https://www.congress.gov/bill/116th-congress/house-bill/8965 |
| 116-s-4999 | 116 | s | 4999 | Emergency Direct Payments for Families and Workers Act of 2020 | Taxation | 2020-12-10 | 2020-12-10 | Read twice and referred to the Committee on Finance. | Senate | Sen. Hawley, Josh [R-MO] | MO | R | H001089 | 0 | Emergency Direct Payments for Families and Workers Act of 2020 This bill allows individual taxpayers an additional 2020 recovery rebate in the form of a refundable income tax credit in the amount of $1,200 ($2,400 for joint returns). An additional $500 rebate is provided to each qualifying child of the taxpayer. A recovery rebate is a one-time stimulus payment made to eligible taxpayers in response to the COVID-19 (i.e., coronavirus disease 2019) public health emergency. The amount of the recovery rebate is reduced by a specified percentage of the amount an individual's adjusted gross income exceeds $75,000 ($150,000 for joint returns). Individual taxpayers and their children must have a valid identification number (i.e., Social Security account number) to claim a rebate. The Department of the Treasury must conduct a public awareness campaign to inform taxpayers of the availability of the rebate. | 2023-01-11T13:43:48Z | https://www.congress.gov/bill/116th-congress/senate-bill/4999 |
| 116-hr-8927 | 116 | hr | 8927 | Federal Gift Shop Tax Act | Taxation | 2020-12-09 | 2020-12-09 | Referred to the House Committee on the Judiciary. | House | Del. Norton, Eleanor Holmes [D-DC-At Large] | DC | D | N000147 | 0 | Federal Gift Shop Tax Act This bill allows states to levy a sales tax on purchases made from any gift shop located on federal property or made online through the gift shop. | 2023-01-11T13:44:00Z | https://www.congress.gov/bill/116th-congress/house-bill/8927 |
| 116-hr-8930 | 116 | hr | 8930 | EâQUIP Act | Taxation | 2020-12-09 | 2020-12-09 | Referred to the House Committee on Ways and Means. | House | Rep. Schneider, Bradley Scott [D-IL-10] | IL | D | S001190 | 1 | Energy Efficient Qualified Improvement Property Act of 2020 or the E-QUIP Act This bill allow straight line depreciation over a 10-year period of energy efficient qualified improvement property. The bill defines energy efficient qualified improvement property as any improvement to a building that is nonresidential real property, or multifamily residential rental property, first placed in service more than 10 year before the enactment of this bill, and that is installed as part of the lighting system, the heating, cooling, ventilation, or hot water systems, or the building envelope. The improvement must meet specified performance and other requirements. | 2023-01-11T13:44:00Z | https://www.congress.gov/bill/116th-congress/house-bill/8930 |
| 116-hr-8893 | 116 | hr | 8893 | Coronavirus Assistance for American Families Act | Taxation | 2020-12-08 | 2020-12-08 | Referred to the House Committee on Ways and Means. | House | Rep. McKinley, David B. [R-WV-1] | WV | R | M001180 | 23 | Coronavirus Assistance for American Families Act This bill allows individual taxpayers an additional 2020 recovery rebate in the amount of $1,000 ($2,000 for joint returns), plus $1,000 for each dependent of the taxpayer. The amount of such rebate is phased out for taxpayers whose adjusted gross income exceeds $75,000 ($150,000 for joint returns). A recovery rebate is a stimulus payment for taxpayers and their dependents who are adversely affected by COVID-19 (i.e., coronavirus disease 2019). | 2023-01-11T13:44:01Z | https://www.congress.gov/bill/116th-congress/house-bill/8893 |
| 116-s-4974 | 116 | s | 4974 | Air Source Heat Pump Act of 2020 | Taxation | 2020-12-08 | 2020-12-08 | Read twice and referred to the Committee on Finance. | Senate | Sen. King, Angus S., Jr. [I-ME] | ME | I | K000383 | 0 | Air Source Heat Pump Act of 2020 This bill allows a new refundable tax credit for qualified air source heat pump expenditures. The bill defines qualified air source heat pump expenditures as expenditures for property that uses an air source heat pump to heat and cool a dwelling unit located in the United States and used as the taxpayer's principal residence. The air source heat pump must also meet specified performance and other requirements. | 2023-01-11T13:43:49Z | https://www.congress.gov/bill/116th-congress/senate-bill/4974 |
| 116-s-4966 | 116 | s | 4966 | 45Q Carbon Capture, Utilization, and Storage Tax Credit Amendments Act of 2020 | Taxation | 2020-12-07 | 2020-12-07 | Read twice and referred to the Committee on Finance. | Senate | Sen. Capito, Shelley Moore [R-WV] | WV | R | C001047 | 9 | 45Q Carbon Capture, Utilization, and Storage Tax Credit Amendments Act of 2020 This bill extends the tax credi for carbon oxide sequestration through 2028 and allows taxpayers an election to receive payments in lieu of the credit and the credit for qualifying advanced coal projects. | 2023-01-11T13:43:50Z | https://www.congress.gov/bill/116th-congress/senate-bill/4966 |
| 116-s-4970 | 116 | s | 4970 | Hydrogen Utilization and Sustainability Act | Taxation | 2020-12-07 | 2020-12-07 | Read twice and referred to the Committee on Finance. | Senate | Sen. Young, Todd [R-IN] | IN | R | Y000064 | 1 | Hydrogen Utilization and Sustainability Act This bill expands the tax credit for producing electricity from renewable resources to include qualified hydrogen (i.e., hydrogen fuel that has been certified as having nonpositive carbon intensity). | 2023-01-11T13:43:49Z | https://www.congress.gov/bill/116th-congress/senate-bill/4970 |
| 116-hr-8879 | 116 | hr | 8879 | Renewable Chemicals Act of 2020 | Taxation | 2020-12-04 | 2020-12-04 | Referred to the House Committee on Ways and Means. | House | Rep. Pascrell, Bill, Jr. [D-NJ-9] | NJ | D | P000096 | 1 | Renewable Chemicals Act of 2020 This bill allows a new tax credit for the production of renewable chemicals. Specifically, it allows a credit for up to 15% of the sales price of each pound of a renewable chemical. A renewable chemical is any chemical that is produced in the United States from renewable biomass and is not less than 95% biobased content. The bill also allows a 30% tax credit for investment in renewable chemical production facilities. | 2023-01-11T13:44:02Z | https://www.congress.gov/bill/116th-congress/house-bill/8879 |
| 116-hr-8858 | 116 | hr | 8858 | ACCESS 45Q Act | Taxation | 2020-12-03 | 2020-12-03 | Referred to the House Committee on Ways and Means. | House | Rep. McKinley, David B. [R-WV-1] | WV | R | M001180 | 8 | Accelerating Carbon Capture and Extending Secure Storage through 45Q Act or the ACCESS 45Q Act This bill extends the tax credit for carbon oxide sequestration through 2033 and allows taxpayers an election to receive payments in lieu of the credit. | 2023-01-11T13:44:02Z | https://www.congress.gov/bill/116th-congress/house-bill/8858 |
| 116-s-4955 | 116 | s | 4955 | HITS Act | Taxation | 2020-12-03 | 2020-12-03 | Read twice and referred to the Committee on Finance. | Senate | Sen. Feinstein, Dianne [D-CA] | CA | D | F000062 | 1 | Help Independent Tracks Succeed Act or the HITS Act This bill permits taxpayers to treat as currently deductible expenses the cost of qualified sound recording productions not exceeding $150,000 in a taxable year. The bill defines qualified sound recording production as certain sound recordings produced and recorded in the United States. | 2023-01-11T13:43:50Z | https://www.congress.gov/bill/116th-congress/senate-bill/4955 |
| 116-hr-8842 | 116 | hr | 8842 | Charitable Conservation Easement Program Integrity Act of 2020 | Taxation | 2020-12-02 | 2020-12-02 | Referred to the House Committee on Ways and Means. | House | Rep. Thompson, Mike [D-CA-5] | CA | D | T000460 | 1 | Charitable Conservation Easement Program Integrity Act of 2020 This bill limits the aggregate amount of a partner's annual tax deductions for qualified conservation contributions of a partnership to 2.5 times the partner's adjusted basis in the partnership. (Under current law, a qualified conservation contribution is the contribution of a qualified real property interest to a qualified organization exclusively for conservation purposes.) The limitation applies for the first three taxable years after the individual becomes a partner in the partnership. It does not apply to certain family partnerships. | 2023-01-11T13:44:03Z | https://www.congress.gov/bill/116th-congress/house-bill/8842 |
| 116-hr-8817 | 116 | hr | 8817 | Preserving Charitable Incentives Act | Taxation | 2020-11-24 | 2020-11-24 | Referred to the House Committee on Ways and Means. | House | Rep. Panetta, Jimmy [D-CA-20] | CA | D | P000613 | 2 | Preserving Charitable Incentives Act This bill increases the cap for corporate charitable tax deductions from 25% to 100% of a corporation's taxable income for taxable years beginning in 2020 and 2021. This increase encourages corporate donors (e.g., restaurants and retailers) to donate excess inventory rather than destroying it. The bill allows a carryover of excess inventory into the succeeding taxable year. The bill also directs the Department of the Treasury to revise regulations with respect to the treatment of inventory as costs of goods sold for purposes of the charitable tax deduction. | 2023-01-11T13:44:14Z | https://www.congress.gov/bill/116th-congress/house-bill/8817 |
| 116-hr-8802 | 116 | hr | 8802 | Hospitality and Commerce Job Recovery Act of 2020 | Taxation | 2020-11-20 | 2020-11-20 | Referred to the House Committee on Ways and Means. | House | Rep. Horsford, Steven [D-NV-4] | NV | D | H001066 | 2 | Hospitality and Commerce Job Recovery Act of 2020 This bill establishes new tax credits and revises existing credits and deductions to protect the hospitality and restaurant industries. Specifically, the bill allows a convention and trade show restart tax credit for (1) the costs of participation in a convention, seminar, or similar meeting, a business meeting, or a trade show that takes place after 2020; and (2) the costs of reopening an entertainment facility closed due to the COVID-19 (i.e., coronavirus disease 2019) pandemic. It also allows a business-related tax credit for the costs of reopening restaurants or food service businesses forced to close down or reduce operations due to COVID-19. The bill modifies, and increases the rate of, the tax credit for the retention of employees for an employer whose business has been affected by a disaster or public health emergency. It also repeals the increased limitations on the tax deduction for meals and entertainment expenses enacted in 2017. Finally, the bill allows individual taxpayers a new tax credit for travel expenses relating to entertainment activities occurring in the United States between January 1, 2021, and December 31, 2023. | 2023-01-11T13:44:15Z | https://www.congress.gov/bill/116th-congress/house-bill/8802 |
| 116-hr-8805 | 116 | hr | 8805 | Retail Revitalization Act of 2020 | Taxation | 2020-11-20 | 2020-11-20 | Referred to the House Committee on Ways and Means. | House | Rep. Schneider, Bradley Scott [D-IL-10] | IL | D | S001190 | 8 | Retail Revitalization Act of 2020 This bill modifies rules related to rents received by real estate investment trusts (REITs) from related parties. It increases the permissible stock ownership and constructive stock ownership percentage in a REIT to 50% and modifies rules for taxable REIT subsidiaries. | 2023-01-11T13:44:15Z | https://www.congress.gov/bill/116th-congress/house-bill/8805 |
| 116-hr-8787 | 116 | hr | 8787 | STAR Act of 2020 | Taxation | 2020-11-19 | 2020-11-19 | Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, 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. Lesko, Debbie [R-AZ-8] | AZ | R | L000589 | 0 | Student Aid and Tax Advantaged Accounts Reform Act of 2020 or the STAR Act of 2020. This bill permits annual tax and penalty-free withdrawals of up to $5,250 from 401(k) plans for higher education expenses and penalty-free withdrawals from individual retirement accounts (IRAs) for student loan expenses of taxpayers, spouses, children, and grandchildren. The bill also excludes from gross income, for income tax purposes, distributions up to $5,250 from employer-sponsored student loan and tuition payment plans. It repeals the limitation on the deduction of interest on student loans and increases from $15,000 to $25,000 (adjusted for inflation) the maximum contribution amounts for certain tax-preferred retirement plans. The bill allows employees an election to treat contributions to a 401(k) plan as Roth contributions (thus exempting withdrawals from such plans from tax at retirement). | 2023-01-11T13:44:15Z | https://www.congress.gov/bill/116th-congress/house-bill/8787 |
| 116-s-4908 | 116 | s | 4908 | Home Lead Safety Tax Credit Act of 2020 | Taxation | 2020-11-18 | 2020-11-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Whitehouse, Sheldon [D-RI] | RI | D | W000802 | 7 | Home Lead Safety Tax Credit Act of 2020 This bill allows owners of eligible dwelling units a new tax credit through 2023 for up to 50% of the lead hazard reduction activity costs for each such unit in a taxable year. An eligible dwelling unit is any unit located in the United States that was placed in service before 1978. The bill (1) specifies the types of lead hazard reduction activity costs eligible for the credit, including risk assessment and abatement costs; and (2) limits the amount of the credit in any taxable year to $3,000 for specified abatement measures and $1,000 for interim lead control measures. | 2023-01-11T13:44:10Z | https://www.congress.gov/bill/116th-congress/senate-bill/4908 |
| 116-s-4911 | 116 | s | 4911 | A bill to amend the Internal Revenue Code of 1986 to extend the exclusion for compensation for injuries or sickness to encompass posttraumatic stress disorder, and for other purposes. | Taxation | 2020-11-18 | 2020-11-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Merkley, Jeff [D-OR] | OR | D | M001176 | 0 | This bill extends the tax exclusion of damages on account of injuries or sickness to include post-traumatic stress disorder. | 2023-01-11T13:44:10Z | https://www.congress.gov/bill/116th-congress/senate-bill/4911 |
| 116-s-4921 | 116 | s | 4921 | A bill to amend the Internal Revenue Code of 1986 to allow a deduction for traveling expenses for Federal disaster relief workers away from home for more than 1 year. | Taxation | 2020-11-18 | 2020-11-18 | Read twice and referred to the Committee on Finance. | Senate | Sen. Hassan, Margaret Wood [D-NH] | NH | D | H001076 | 1 | This bill allows a tax deduction for the travelling expenses of federal disaster relief workers away from home for more than one year. | 2023-01-11T13:44:10Z | https://www.congress.gov/bill/116th-congress/senate-bill/4921 |
| 116-hr-8743 | 116 | hr | 8743 | Solar Jobs Preservation Act of 2020 | Taxation | 2020-11-12 | 2020-11-12 | Referred to the House Committee on Ways and Means. | House | Rep. Levin, Mike [D-CA-49] | CA | D | L000593 | 9 | Solar Jobs Preservation Act of 2020 This bill allows a taxpayer election for payments in lieu of the energy tax credit. It also extends such credit for one year. | 2023-01-11T13:44:17Z | https://www.congress.gov/bill/116th-congress/house-bill/8743 |
| 116-hr-8717 | 116 | hr | 8717 | FAIR Meat Packing Act | Taxation | 2020-10-30 | 2020-10-30 | Referred to the House Committee on Ways and Means. | House | Rep. Smith, Jason [R-MO-8] | MO | R | S001195 | 8 | Feed America by Incentivizing Rural Meat Packing Act or the FAIR Meat Packing Act This bill allows an investment tax credit through 2025 for 25% of the basis of each livestock processing facility property placed in service during the taxable year. The amount of the credit may not exceed $250,000 in any taxable year and is not available to taxpayers whose gross receipts exceed $100 million in a taxable year. The bill defines livestock processing facility as a facility that slaughters livestock (i.e., cattle, sheep, goats, bison, swine, and poultry) for processing into meat and meat products and participates in a meat and poultry inspection program, The facility must employ an average of fewer than 500 employees and include property used for the intake or storage of livestock, the disposal or management of livestock waste, or the packaging, handling, warehousing, or storage of meat products. The bill also allows a refundable income tax credit for the startup and organizational expenditures of livestock processing facilities. | 2023-01-11T13:44:27Z | https://www.congress.gov/bill/116th-congress/house-bill/8717 |
| 116-hr-8688 | 116 | hr | 8688 | Senior Accessible Housing Act | Taxation | 2020-10-27 | 2020-10-27 | Referred to the House Committee on Ways and Means. | House | Rep. Crist, Charlie [D-FL-13] | FL | D | C001111 | 2 | Senior Accessible Housing Act This bill allows a refundable income tax credit to individual taxpayers who have attained age 60 for expenditures in their residences for the installation of entrance and exit ramps, the widening of doorways, the installation of handrails, grab bars, and non-slip flooring. The amount of the credit is reduced if a taxpayer's adjusted gross income exceeds certain threshold amounts and is limited to a lifetime amount of $30,000 over amounts paid in previous taxable years. | 2023-01-11T13:44:28Z | https://www.congress.gov/bill/116th-congress/house-bill/8688 |
| 116-hr-8700 | 116 | hr | 8700 | John Lewis Taxpayer Protection Act | Taxation | 2020-10-27 | 2020-10-27 | Referred to the House Committee on Ways and Means. | House | Rep. Vela, Filemon [D-TX-34] | TX | D | V000132 | 0 | John Lewis Taxpayer Protection Act This bill sets forth provisions for the protection of taxpayers from abusive tax collection practices and provides other protections for low-income taxpayers. Specifically, it repeals the authority for private sector tax collection contracts, allows an exclusion from gross income for income attributable to the discharge of taxpayer indebtedness, repeals the suspension of the statute of limitations during a pending application for taxpayer assistance orders, restricts tax levies on tax-exempt retirement plans, suspends tax levies on taxpayers during periods of financial disability, repeals the partial payment requirement for submitting offers in compromise of tax liabilities, requires the Internal Revenue Service to provide notice to taxpayers of eligibility for the earned income tax credit and refunds of such credit, authorizes the Department of the Treasury to regulate and sanction income tax preparers, and increases funding for low-income taxpayer clinics and taxpayer services. | 2023-01-11T13:44:28Z | https://www.congress.gov/bill/116th-congress/house-bill/8700 |
| 116-s-4877 | 116 | s | 4877 | RAISE Working Families Act | Taxation | 2020-10-26 | 2020-10-26 | Read twice and referred to the Committee on Finance. | Senate | Sen. Cortez Masto, Catherine [D-NV] | NV | D | C001113 | 0 | Rebuild Americans' Income to Strengthen and Empower Working Families Act or RAISE Working Families Act This bill allows a new refundable income tax credit for individual taxpayers (to be known as the Middle Class Tax Credit) equal to the lesser of $500 ($1,000 for individuals filing joint returns), or the taxpayer's earned income for the taxable year. The amount of the credit is reduced by 2.5% percent of the taxpayer's modified adjusted gross income that exceeds $50,000 ($100,000 for individuals filing joint returns). | 2023-01-11T13:44:21Z | https://www.congress.gov/bill/116th-congress/senate-bill/4877 |
| 116-s-4878 | 116 | s | 4878 | Stopping Improper Payments to Foreigners Act | Taxation | 2020-10-26 | 2020-10-26 | Read twice and referred to the Committee on Finance. | Senate | Sen. Paul, Rand [R-KY] | KY | R | P000603 | 0 | Stopping Improper Payments to Foreigners Act This bill disqualifies resident aliens holding a nonimmigrant visa from eligibility for 2020 recovery rebates provided by the Coronavirus Aid, Relief, and Economic Security Act or the CARES Act. Specifically, it requires the Department of Homeland Security (DHS) to notify the Internal Revenue Service of any individual who receives a nonimmigrant visa during the eligibility period for recovery rebates. DHS must deny visas to any resident aliens who fail to repay a recovery rebate for which they are ineligible. | 2023-01-11T13:44:21Z | https://www.congress.gov/bill/116th-congress/senate-bill/4878 |
| 116-hr-8654 | 116 | hr | 8654 | Rural Wind Energy Modernization and Extension Act of 2020 | Taxation | 2020-10-23 | 2020-10-23 | Referred to the House Committee on Ways and Means. | House | Rep. Blumenauer, Earl [D-OR-3] | OR | D | B000574 | 1 | Rural Wind Energy Modernization and Extension Act of 2020 This bill expands the energy tax credit to include qualified distributed wind energy property. The bill defines qualified distributed wind energy property to include property that uses one or more wind turbines used to produce electricity in a single project with a total nameplate capacity not exceeding 10 megawatts. | 2023-01-11T13:44:29Z | https://www.congress.gov/bill/116th-congress/house-bill/8654 |
| 116-hr-8656 | 116 | hr | 8656 | Small Business Emergency Savings Accounts Act of 2020 | Taxation | 2020-10-23 | 2020-10-23 | Referred to the House Committee on Ways and Means. | House | Rep. Cloud, Michael [R-TX-27] | TX | R | C001115 | 3 | Small Business Emergency Savings Accounts Act of 2020 This bill allows a new tax deduction from gross income for amounts paid into a small business emergency savings account. Such savings accounts are established exclusively to pay the qualified disaster and public health emergency expenses of the account beneficiary. The bill defines qualified disaster and public health emergency expenses as disaster loss replacement expenses, disaster recovery operations expenses, and public health emergency expenses. | 2023-01-11T13:44:29Z | https://www.congress.gov/bill/116th-congress/house-bill/8656 |
| 116-hr-8657 | 116 | hr | 8657 | Emergency Savings Accounts Act of 2020 | Taxation | 2020-10-23 | 2020-10-23 | Referred to the House Committee on Ways and Means. | House | Rep. Cloud, Michael [R-TX-27] | TX | R | C001115 | 3 | Emergency Savings Accounts Act of 2020 This bill allows an individual taxpayer occupying a residence a deduction from gross income for up to $5,000 of amounts paid into such taxpayer's emergency savings account. The bill defines emergency savings account as an account established exclusively to pay the qualified disaster and public health emergency expenses of the account beneficiary. The bill defines qualified disaster and public health emergency expenses as disaster mitigation expenses, disaster recovery expenses, public health emergency expenses, and unemployment-related expenses. | 2023-01-11T13:44:29Z | https://www.congress.gov/bill/116th-congress/house-bill/8657 |
| 116-hr-8669 | 116 | hr | 8669 | Corporate Responsibility and Taxpayer Protection Act of 2020 | Taxation | 2020-10-23 | 2020-10-23 | Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, 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. Khanna, Ro [D-CA-17] | CA | D | K000389 | 0 | Corporate Responsibility and Taxpayer Protection Act of 2020 This bill imposes an excise tax on large employers (at least 500 full-time employees in the preceding calendar year) for qualified federal benefits received by their employees. The bill defines qualified federal benefits to include food stamps, school lunches, section 8 housing subsidies, and Medicaid benefits. The bill exempts employers that pay their employees $15 per hour and have less than $100 million in assets. | 2023-01-11T13:44:29Z | https://www.congress.gov/bill/116th-congress/house-bill/8669 |
| 116-hr-8629 | 116 | hr | 8629 | Protecting Employees from Surprise Taxes Act of 2020 | Taxation | 2020-10-20 | 2020-10-20 | Referred to the House Committee on Ways and Means. | House | Rep. Connolly, Gerald E. [D-VA-11] | VA | D | C001078 | 8 | Protecting Employees from Surprise Taxes Act of 2020 This bill prohibits employers from deferring payment of payroll taxes unless affected employees provide written consent to a deferral. Employers must also provide notice to their employees of the right to provide or withhold written consent and the future tax liability resulting from providing consent to the deferral of such taxes. | 2023-01-11T13:44:30Z | https://www.congress.gov/bill/116th-congress/house-bill/8629 |
| 116-hr-8645 | 116 | hr | 8645 | To designate the Kissimmee Gateway Airport and certain surrounding areas as an enterprise community. | Taxation | 2020-10-20 | 2020-10-20 | Referred to the House Committee on Ways and Means. | House | Rep. Soto, Darren [D-FL-9] | FL | D | S001200 | 0 | This bill designates the Kissimmee Gateway Airport area in Kissimmee, Florida and certain surrounding areas as an enterprise community for tax purposes. | 2023-01-11T13:44:30Z | https://www.congress.gov/bill/116th-congress/house-bill/8645 |
| 116-hr-8646 | 116 | hr | 8646 | Territory Economic Development Tax Credit Act | Taxation | 2020-10-20 | 2020-10-20 | Referred to the House Committee on Ways and Means. | House | Rep. Suozzi, Thomas R. [D-NY-3] | NY | D | S001201 | 1 | Territory Economic Development Tax Credit Act This bill establishes a new tax credit for wages and tangible investments made by U.S. domestic corporations with branches operating in U.S. territories. It requires that 80% of credible income must be derived from a territory during a 3-year period, and 75% must come from an active trade or business in a territory. The credit is equal to 40% of eligible wages and benefits paid or provided to employees in the territory, subject to certain limitations. | 2023-01-11T13:44:30Z | https://www.congress.gov/bill/116th-congress/house-bill/8646 |
| 116-s-4820 | 116 | s | 4820 | Long-Term Care Affordability Act | Taxation | 2020-10-20 | 2020-10-20 | Read twice and referred to the Committee on Finance. | Senate | Sen. Toomey, Patrick [R-PA] | PA | R | T000461 | 0 | Long-Term Care Affordability Act This bill allows the use of tax-exempt retirement plan distributions to pay for long-term health care insurance. Specifically, it excludes such distributions from the gross income of an insured individual up to $2,500 for per individual in a taxable year. It also imposes reporting requirements on plans and insured individuals and requires a description of long-term care insurance arrangements and facts sheets for employers and workers. | 2023-01-11T13:44:23Z | https://www.congress.gov/bill/116th-congress/senate-bill/4820 |
| 116-s-4822 | 116 | s | 4822 | American Innovation and Jobs Act | Taxation | 2020-10-20 | 2020-10-20 | Read twice and referred to the Committee on Finance. | Senate | Sen. Hassan, Margaret Wood [D-NH] | NH | D | H001076 | 1 | American Innovation and Jobs Act This bill revises and expands the deductibility of research and experimental expenditures to allow immediate expensing of such expenditures. It also allows the amortization over a period of at least 60 months of certain other types of research and experimental expenditures not treated as expenses. The bill also increases the maximum amount eligible for the tax credit for new and small businesses and increases to 20% the rate of the credit for business startups. | 2023-01-11T13:44:23Z | https://www.congress.gov/bill/116th-congress/senate-bill/4822 |
| 116-s-4807 | 116 | s | 4807 | Hospitality and Commerce Job Recovery Act of 2020 | Taxation | 2020-10-19 | 2020-10-19 | Read twice and referred to the Committee on Finance. | Senate | Sen. Cortez Masto, Catherine [D-NV] | NV | D | C001113 | 1 | Hospitality and Commerce Job Recovery Act of 2020 This bill establishes new tax credits and revises existing credits and deductions to protect the hospitality and restaurant industries. Specifically, the bill allows a convention and trade show restart tax credit for (1) the costs of participation in a convention, seminar, or similar meeting, a business meeting, or a trade show that takes place after 2020; and (2) the costs of reopening an entertainment facility closed due to the COVID-19 (i.e., coronavirus disease 2019) pandemic. It also allows a business-related tax credit for the costs of reopening restaurants or food service businesses forced to close down or reduce operations due to COVID-19. The bill modifies, and increases the rate of, the tax credit for the retention of employees for an employer whose business has been affected by a disaster or public health emergency. It also repeals the increased limitations on the tax deduction for meals and entertainment expenses enacted in 2017. Finally, the bill allows individual taxpayers a new tax credit for travel expenses relating to entertainment activities occurring in the United States between January 1, 2021, and December 31, 2023. | 2023-01-11T13:44:24Z | https://www.congress.gov/bill/116th-congress/senate-bill/4807 |
| 116-s-4810 | 116 | s | 4810 | Protecting Employees from Surprise Taxes Act of 2020 | Taxation | 2020-10-19 | 2020-10-19 | Read twice and referred to the Committee on Finance. | Senate | Sen. Van Hollen, Chris [D-MD] | MD | D | V000128 | 17 | Protecting Employees from Surprise Taxes Act of 2020 This bill prohibits employers from deferring payment of payroll taxes unless affected employees provide written consent to a deferral. Employers must also provide notice to their employees of the right to provide or withhold written consent and the future tax liability resulting from providing consent to the deferral of such taxes. | 2023-01-11T13:44:24Z | https://www.congress.gov/bill/116th-congress/senate-bill/4810 |
| 116-hr-8601 | 116 | hr | 8601 | Payer State Transparency Act of 2020 | Taxation | 2020-10-16 | 2020-10-16 | Referred to the House Committee on Oversight and Reform. | House | Rep. Foster, Bill [D-IL-11] | IL | D | F000454 | 10 | Payer State Transparency Act of 2020 This bill requires the Bureau of Economic Analysis of the Department of Commerce to calculate the federal tax burden of each state for each calendar year. It also requires the Office of Management and Budget to calculate the total amount of federal outlays received by each state in each fiscal year. | 2023-01-11T13:44:31Z | https://www.congress.gov/bill/116th-congress/house-bill/8601 |
| 116-hr-8606 | 116 | hr | 8606 | To defer the tax of certain sales of employer stock and reduce certain retirement-related excise taxes, and for other purposes. | Taxation | 2020-10-16 | 2020-10-16 | Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, 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 | 2 | This bill extends to all domestic corporations (including S corporations) the deferral of tax on certain sales of employer stock to employee stock ownership plans (ESOPs) and reduces certain retirement-related excise taxes. Specifically, the bill reduces excise tax rates of certain excess accumulations in tax-exempt retirement plans and on failures to take required minimum distributions from such plans. It also allows employers who establish a tax-exempt 403(b) pension plan to participate in a multiple employer plan. The bill extends the tax credit for small employer pension plan startup costs to employers that join an existing plan. | 2023-01-11T13:44:31Z | https://www.congress.gov/bill/116th-congress/house-bill/8606 |
| 116-hr-8614 | 116 | hr | 8614 | Home Educators are Teachers Act of 2020 | Taxation | 2020-10-16 | 2020-10-16 | Referred to the House Committee on Ways and Means. | House | Rep. Norman, Ralph [R-SC-5] | SC | R | N000190 | 15 | Home Educators are Teachers Act of 2020 This bill expands the tax deduction for certain expenses of elementary and secondary school teachers to include home school teachers and home schooling expenses. | 2023-01-11T13:44:31Z | https://www.congress.gov/bill/116th-congress/house-bill/8614 |
| 116-hr-8618 | 116 | hr | 8618 | Local Government Taxpayer Fairness Act | Taxation | 2020-10-16 | 2020-10-16 | Referred to the House Committee on Natural Resources. | House | Rep. Peterson, Collin C. [D-MN-7] | MN | D | P000258 | 2 | Local Government Taxpayer Fairness Act This bill allows local governments to treat the United States Fish and Wildlife Service (USFWS) of the Department of the Interior as a private landowner for purposes of local property taxation and to treat lands acquired by the USFWS that are within the jurisdiction of a local government as privately-owned lands. | 2023-01-11T13:44:31Z | https://www.congress.gov/bill/116th-congress/house-bill/8618 |
| 116-hr-8621 | 116 | hr | 8621 | Child Tax Credit for Pregnant Moms Act of 2020 | Taxation | 2020-10-16 | 2020-10-16 | Referred to the House Committee on Ways and Means. | House | Rep. Smith, Jason [R-MO-8] | MO | R | S001195 | 7 | Child Tax Credit for Pregnant Moms Act of 2020 This bill expands the child tax credit to allow a credit for an unborn child. The bill defines an "unborn child" as a member of the species homo sapiens, at any stage of development, who is carried in the womb. The credit may be claimed for the year immediately preceding the year of the child's birth, if the child is born alive on or before the due date for tax returns for the year. In certain cases in which a child is not taken into account for the credit for the year immediately preceding the year of the child's birth, the bill doubles the amount of the credit allowed for the year of the birth. | 2023-01-11T13:44:31Z | https://www.congress.gov/bill/116th-congress/house-bill/8621 |
| 116-hr-8584 | 116 | hr | 8584 | Retirement Inflation Protection Act of 2020 | Taxation | 2020-10-13 | 2020-10-13 | Referred to the House Committee on Ways and Means. | House | Rep. Emmer, Tom [R-MN-6] | MN | R | E000294 | 0 | Retirement Inflation Protection Act of 2020 This bill allows the adjusted basis of certain assets, including C corporation common stock and tangible property used in a trade or business, to be adjusted for inflation solely for the purpose of determining the gain or loss of individuals who (1) have held such assets for more than 3 years, and (2) have attained the age of 59 1/2 as of the date of the sale or other disposition of the assets. The bill uses the Chained Consumer Price Index for All Urban Consumers (C-CPI-U) for purposes of making the inflation adjustment. The bill sets forth rules for applying the inflation adjustment to short sales, dispositions between related persons, and improvements to property. The Internal Revenue Service may disallow an adjustment if any person transfers cash, debt, or any other property to another person for the principal purpose of securing or increasing an inflation adjustment. | 2023-01-11T13:44:32Z | https://www.congress.gov/bill/116th-congress/house-bill/8584 |
| 116-hr-11 | 116 | hr | 11 | Commitment to American GROWTH Act | Taxation | 2020-10-09 | 2020-10-09 | Referred to the House Committee on Ways and Means. | House | Rep. Brady, Kevin [R-TX-8] | TX | R | B000755 | 15 | Commitment to American Growth, Renewal, and Opportunities for Workers, Technology, and Health Act or the Commitment to American GROWTH Act This bill provides tax incentives for economic growth, research and development, and small business start-ups. Specifically, the bill makes permanent the expensing of qualified property (i.e., business property with a recovery period of 20 years or less, computer software, water utility property, and certain theatrical and film properties); allows full expensing (currently, amortization for 60 months) of certain research and experimental expenditures; increases to 40% the rate of the tax credit for increasing research activities and increases the payroll tax offset of such credit for small businesses; sets forth a rule for determining the fair market value of intangible property held by controlled foreign corporations that is transferred to U.S. shareholders; allows new tax credits for domestic medical and drug manufacturing and medical manufacturing equipment; exempts from the definition of passive activity, for purposes of the passive loss tax rules, medical research activity of a medical research small business pass-thru entity; and revises and provides for the capitalization of start-up and organizational expenditures. | 2023-01-11T13:44:37Z | https://www.congress.gov/bill/116th-congress/house-bill/11 |
| 116-hr-8567 | 116 | hr | 8567 | Required Minimum Distribution Modernization Act of 2020 | Taxation | 2020-10-09 | 2020-10-09 | Referred to the House Committee on Ways and Means. | House | Rep. Murphy, Stephanie N. [D-FL-7] | FL | D | M001202 | 1 | Required Minimum Distribution Modernization Act of 2020 This bill revises rules requiring mandatory minimum distributions from tax-exempt retirement plans. Specifically, it increases from 72 to 75 the age at which plan participants must being making distributions from their accounts. It also exempts defined contribution plans from mandatory distribution requirements if the aggregate value of an employee's entire interest in all such plans does not exceed $100,000. | 2023-01-11T13:44:33Z | https://www.congress.gov/bill/116th-congress/house-bill/8567 |
| 116-hr-8530 | 116 | hr | 8530 | Energy Opportunity Zones Act of 2020 | Taxation | 2020-10-06 | 2020-10-06 | Referred to the House Committee on Ways and Means. | House | Rep. Carbajal, Salud O. [D-CA-24] | CA | D | C001112 | 1 | Energy Opportunity Zones Act of 2020 This bill designates energy opportunity zones for areas that are within 120 miles of a nuclear or coal power plant used to generate electricity that has ceased operations or is scheduled to cease operations within 6 years, or areas that can demonstrate how changes in the nuclear or coal economy have resulted or may result in job losses. The bill modifies or extends the new energy efficient home tax credit, the nonbusiness energy property tax credit, the investment tax credit, and the tax credit for production of electricity, and establishes a new tax credit for offshore wind and energy storage. The bill also extends through 2050 the tax deduction for energy efficient commercial buildings. | 2023-01-11T13:44:34Z | https://www.congress.gov/bill/116th-congress/house-bill/8530 |
| 116-hr-8533 | 116 | hr | 8533 | SAVE Federally-Assisted Housing Act | Taxation | 2020-10-06 | 2020-10-06 | Referred to the House Committee on Ways and Means. | House | Rep. Clark, Katherine M. [D-MA-5] | MA | D | C001101 | 2 | Support Allowing Volume Exception for Federally-Assisted Housing Act or the SAVE Federally-Assisted Housing Act This bill allows an exception to the volume cap requirement for private activity bonds used to finance the preservation, improvement, or replacement of federally-assisted buildings. | 2023-01-11T13:44:34Z | https://www.congress.gov/bill/116th-congress/house-bill/8533 |
| 116-hr-8538 | 116 | hr | 8538 | To allow certain governmental pension plans to include firefighters, emergency medical technicians, and paramedics, and for other purposes. | Taxation | 2020-10-06 | 2020-10-06 | Referred to the House Committee on Ways and Means. | House | Rep. Holding, George [R-NC-2] | NC | R | H001065 | 10 | This bill expands the coverage of tax-exempt governmental pension plans to include emergency response providers, such as firefighters, emergency medical technicians, and paramedics, | 2023-01-11T13:44:34Z | https://www.congress.gov/bill/116th-congress/house-bill/8538 |
| 116-hr-8547 | 116 | hr | 8547 | Incentivize Energy-Saving Improvements Act | Taxation | 2020-10-06 | 2020-10-06 | Referred to the House Committee on Ways and Means. | House | Rep. Williams, Roger [R-TX-25] | TX | R | W000816 | 0 | Incentivize Energy-Saving Improvements Act This bill makes the tax deduction for energy efficient commercial buildings permanent. | 2023-01-11T13:44:34Z | https://www.congress.gov/bill/116th-congress/house-bill/8547 |
| 116-hr-8520 | 116 | hr | 8520 | Supporting Educators During COVIDâ19 Act | Taxation | 2020-10-02 | 2020-10-02 | Referred to the House Committee on Ways and Means. | House | Rep. Murphy, Stephanie N. [D-FL-7] | FL | D | M001202 | 1 | Supporting Educators During COVID-19 Act This bill directs the Department of the Treasury to issue regulations or guidance to establish that the tax deduction for the expenses of elementary and secondary school teachers includes expenses for personal protective equipment, disinfectant, and other supplies used to prevent the spread of COVID-19 (i.e., coronavirus disease 2019). | 2023-01-11T13:44:35Z | https://www.congress.gov/bill/116th-congress/house-bill/8520 |
| 116-hr-8473 | 116 | hr | 8473 | Family First Medisave Empowerment Act | Taxation | 2020-10-01 | 2020-10-01 | 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. Gonzalez, Anthony [R-OH-16] | OH | R | G000588 | 1 | Family First Medisave Empowerment Act This bill creates tax-exempt Medisave accounts to pay the qualified medical expenses of account beneficiaries. The bill defines qualified medical expenses as the medical expenses of the taxpayer and the taxpayer's spouse and dependents that are not covered by insurance. The bill excludes amounts paid from a Medisave account from the gross income of an account beneficiary for income tax purposes. The bill also allows a partially refundable tax credit, limited to $1,000 for all taxable years, for contributions to Medisave accounts made by certain low-income taxpayers before the end of the first year after the enactment of this bill. The bill provides grants for providing fair and impartial information to consumers about Medisave accounts and facilitating enrollment in such accounts. | 2023-01-11T13:44:36Z | https://www.congress.gov/bill/116th-congress/house-bill/8473 |
| 116-hr-8475 | 116 | hr | 8475 | TEACH Act | Taxation | 2020-10-01 | 2020-10-01 | Referred to the House Committee on Ways and Means. | House | Rep. Bera, Ami [D-CA-7] | CA | D | B001287 | 0 | Tools to Educate All Children at Home Act or the TEACH Act This bill revises and temporarily increases the tax deduction for the expenses of elementary and secondary school teachers. Specifically, the deduction amount is increased from $250 to $1,000 in 2020 and 2021. | 2023-01-11T13:44:36Z | https://www.congress.gov/bill/116th-congress/house-bill/8475 |
| 116-hr-8501 | 116 | hr | 8501 | TEAMS Act | Taxation | 2020-10-01 | 2020-10-01 | Referred to the House Committee on Ways and Means. | House | Rep. Vela, Filemon [D-TX-34] | TX | D | V000132 | 0 | Tax-preparer Enforcement, Accountability, and Minimum Standards Act or the TEAMS Act This bill authorizes the Department of the Treasury to regulate tax return preparers, including by sanctioning preparers for incompetence and disreputable behavior and by establishing minimum competency standards for preparers. | 2023-01-11T13:44:35Z | https://www.congress.gov/bill/116th-congress/house-bill/8501 |
| 116-s-4780 | 116 | s | 4780 | Hurricane Laura Recovery Opportunity Zones Act | Taxation | 2020-10-01 | 2020-10-01 | Read twice and referred to the Committee on Finance. | Senate | Sen. Kennedy, John [R-LA] | LA | R | K000393 | 0 | Hurricane Laura Recovery Opportunity Zones Act This bill designates certain low-income community areas as qualified Hurricane Laura Recovery Opportunity Zones. Such zones are areas for which a major disaster has been declared before September 30, 2020, and which have been determined by the President to warrant individual or public assistance by reason of Hurricane Laura. The bill sets forth special rules for the treatment of capital gains in Hurricane Laura Recovery Opportunity Zones. It also expresses the sense of Congress that the rate of tax on income from capital gains in effect on the enactment date of this bill should not be changed. | 2023-01-11T13:44:25Z | https://www.congress.gov/bill/116th-congress/senate-bill/4780 |
| 116-s-4783 | 116 | s | 4783 | Territory Economic Development Tax Credit Act | Taxation | 2020-10-01 | 2020-10-01 | Read twice and referred to the Committee on Finance. | Senate | Sen. Menendez, Robert [D-NJ] | NJ | D | M000639 | 1 | Territory Economic Development Tax Credit Act This bill establishes a new tax credit for wages and tangible investments made by U.S. domestic corporations with branches operating in U.S. territories. It requires that 80% of credible income must be derived from a territory during a 3-year period, and 75% must come from an active trade or business in a territory. The credit is equal to 40% of eligible wages and benefits paid or provided to employees in the territory, subject to certain limitations. | 2023-01-11T13:44:25Z | https://www.congress.gov/bill/116th-congress/senate-bill/4783 |
| 116-hr-8448 | 116 | hr | 8448 | To prohibit certain signatures on checks and notices issued by the Department of the Treasury, and for other purposes. | Taxation | 2020-09-30 | 2020-09-30 | Referred to the House Committee on Ways and Means. | House | Rep. Cohen, Steve [D-TN-9] | TN | D | C001068 | 0 | This bill prohibits signatures of certain government officials, including the President, Vice-President, and cabinet officials, on 2020 recovery rebate checks issued to a taxpayer. A recovery rebate is a stimulus payment made to individual taxpayers to compensate them for losses due to the COVID-19 (i.e., coronavirus disease 2019) pandemic. | 2023-01-11T13:44:52Z | https://www.congress.gov/bill/116th-congress/house-bill/8448 |
| 116-hr-8450 | 116 | hr | 8450 | To treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits. | Taxation | 2020-09-30 | 2020-09-30 | Referred to the House Committee on Ways and Means. | House | Rep. Curtis, John R. [R-UT-3] | UT | R | C001114 | 5 | This bill allows a medical expense tax deduction for face masks, surface disinfectants, and hand sanitizers during the period of the COVID-19 (i.e., coronavirus disease 2019) public health emergency beginning on the enactment of this bill and ending when the COVID-19 emergency period has terminated. | 2023-01-11T13:44:52Z | https://www.congress.gov/bill/116th-congress/house-bill/8450 |
| 116-hr-8411 | 116 | hr | 8411 | End Oil and Gas Tax Subsidies Act of 2020 | Taxation | 2020-09-29 | 2020-09-29 | Referred to the House Committee on Ways and Means. | House | Rep. Blumenauer, Earl [D-OR-3] | OR | D | B000574 | 2 | End Oil and Gas Tax Subsidies Act of 2020 This bill limits or repeals certain fossil fuel oil and gas subsidies for oil companies. Specifically, it increases to seven years the amortization period for geological and geophysical expenditures; repeals the tax credits for producing oil and gas from marginal wells and for enhanced oil recovery; repeals the tax deduction for the intangible drilling and development costs of oil and gas wells; repeals percentage depletion; repeals the tax deduction for tertiary injectant expenses; repeals the passive loss exception for working interests in oil and gas property; denies the tax deduction for income attributable to domestic production activities for oil and gas activities; prohibits the use of the last-in, first-out (LIFO) accounting method by major integrated oil companies; limits the foreign tax credit for dual capacity taxpayers (i.e., taxpayers who are subject to a levy of a foreign country or U.S. possession and receive specific economic benefits from such country or possession); and expands the definition of crude oil for purposes of the excise tax on petroleum and petroleum products to include any oil derived from a bitumen or bituminous mixture (tar sands), and any oil derived from kerogen-bearing sources (oil shale). | 2023-01-11T13:44:53Z | https://www.congress.gov/bill/116th-congress/house-bill/8411 |
| 116-hr-8417 | 116 | hr | 8417 | Direct Primary Care for America Act | Taxation | 2020-09-29 | 2020-09-29 | Referred to the Committee on Ways and Means, and in addition to the Committees on Energy and Commerce, and Education and Labor, 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. Crenshaw, Dan [R-TX-2] | TX | R | C001120 | 1 | Direct Primary Care for America Act This bill allows participants in health savings accounts to pay for direct primary care service arrangements from such accounts. A direct primary care service arrangement is primary medical care provided by primary care practitioners if the sole compensation for such care is a fixed periodic fee. The bill allows waivers to states under Medicaid to provide direct primary care to low-income Medicaid recipients. The bill also allows health care facilities to participate in the National Health Service Corps Scholarship or Loan Repayment Program if they offer direct primary care service arrangements and are in a health professional shortage area. | 2023-01-11T13:44:53Z | https://www.congress.gov/bill/116th-congress/house-bill/8417 |
| 116-hr-8418 | 116 | hr | 8418 | STARTS Act of 2020 | Taxation | 2020-09-29 | 2020-09-29 | Referred to the House Committee on Ways and Means. | House | Rep. Emmer, Tom [R-MN-6] | MN | R | E000294 | 0 | Safe Teachers Assistance and Return To School Act of 2020 or the STARTS Act of 2020 This bill allows an increase in the tax deduction for the expenses of elementary and secondary school teachers in 2020 or 2021 for the purchase of personal protective equipment during the COVID-19 (i.e., coronavirus disease 2019) national health emergency. Specifically, the amount of the deduction is increased from $250 to $1,500, and $1,200 of such increase may only be used to purchase personal protective equipment or cleaning supplies to combat the spread of COVID-19. Any unused deduction amount for taxable year 2020 may be carried over to taxable year 2021. | 2023-01-11T13:44:53Z | https://www.congress.gov/bill/116th-congress/house-bill/8418 |
| 116-hr-8439 | 116 | hr | 8439 | FAIR FIGHT Act | Taxation | 2020-09-29 | 2020-09-29 | Referred to the House Committee on Ways and Means. | House | Rep. Spanberger, Abigail Davis [D-VA-7] | VA | D | S001209 | 1 | Freeing Americans' Interest Reimbursements From Improper Governmental Holdover Taxes Act or the FAIR FIGHT Act This bill excludes from gross income, for income tax purposes, any interest allowed and paid upon a tax refund amount. | 2023-01-11T13:44:52Z | https://www.congress.gov/bill/116th-congress/house-bill/8439 |
| 116-hr-8440 | 116 | hr | 8440 | Disaster Tax Relief Act of 2020 | Taxation | 2020-09-29 | 2020-09-29 | Referred to the Committee on Ways and Means, and in addition to the Committee on Small Business, 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. Thompson, Mike [D-CA-5] | CA | D | T000460 | 2 | Disaster Tax Relief Act of 2020 This bill sets forth tax relief provisions for taxpayers residing in a disaster zone. Specifically, the bill allows penalty-free qualified disaster distributions from tax-exempt retirement plans up to $100,000, allows recontributions of distributions for home purchases cancelled due to disasters, increases to $100,000 the limit on loans from retirement plans not treated as distributions, allows an employee retention tax credit for 40% of wages paid by employers affected by a disaster, expands eligibility for disaster-related personal casualty losses, permits the calculation of the earned income tax credit based upon income earned prior to 2020, and suspends the limitation on corporate charitable contributions. | 2023-01-11T13:44:52Z | https://www.congress.gov/bill/116th-congress/house-bill/8440 |
| 116-s-4751 | 116 | s | 4751 | Charitable Conservation Easement Program Integrity Act of 2020 | Taxation | 2020-09-29 | 2020-09-29 | Read twice and referred to the Committee on Finance. | Senate | Sen. Daines, Steve [R-MT] | MT | R | D000618 | 2 | Charitable Conservation Easement Program Integrity Act of 2020 This bill limits the aggregate amount of a partner's annual tax deductions for qualified conservation contributions of a partnership to 2.5 times the partner's adjusted basis in the partnership. (Under current law, a qualified conservation contribution is the contribution of a qualified real property interest to a qualified organization exclusively for conservation purposes.) The limitation applies for the first three taxable years after the individual becomes a partner in the partnership. It does not apply to certain family partnerships. | 2023-01-11T13:44:40Z | https://www.congress.gov/bill/116th-congress/senate-bill/4751 |
| 116-s-4754 | 116 | s | 4754 | A bill to amend the Internal Revenue Code of 1986 to establish COVID Recovery Bonds, and for other purposes. | Taxation | 2020-09-29 | 2020-09-29 | Read twice and referred to the Committee on Finance. | Senate | Sen. Perdue, David [R-GA] | GA | R | P000612 | 1 | This bill establishes a program of COVID Recovery Bonds which are treated as exempt facility bonds for tax purposes. It also provides for tax-exempt financing of qualified government buildings. The bill defines qualified government buildings to include (1) an elementary or secondary school, (2) a facility of a state college or university used for educational purposes, (3) a library open to the general public, (4) a court of law, (5) a hospital or health care facility, (6) a laboratory or research facility, and (7) a public safety facility. | 2023-01-11T13:44:40Z | https://www.congress.gov/bill/116th-congress/senate-bill/4754 |
| 116-hr-8399 | 116 | hr | 8399 | End Taxpayer Subsidies for Drug Ads Act | Taxation | 2020-09-25 | 2020-09-25 | Referred to the House Committee on Ways and Means. | House | Rep. Finkenauer, Abby [D-IA-1] | IA | D | F000467 | 2 | End Taxpayer Subsidies for Drug Ads Act This bill prohibits tax deductions for expenses relating to direct-to-consumer advertising of prescription drugs. Direct-to-consumer advertising is any dissemination, by or on behalf of a sponsor of a prescription drug product, of an advertisement that is (1) in regard to the drug product, and (2) primarily targeted to the general public. | 2023-01-11T13:44:53Z | https://www.congress.gov/bill/116th-congress/house-bill/8399 |
| 116-hr-8377 | 116 | hr | 8377 | CEO Accountability and Responsibility Act | Taxation | 2020-09-24 | 2020-09-24 | Referred to the Committee on Ways and Means, and in addition to the Committee on Oversight and 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. DeSaulnier, Mark [D-CA-11] | CA | D | D000623 | 0 | CEO Accountability and Responsibility Act This bill amends the Internal Revenue Code to increase the corporate income tax rate for publicly traded corporations that pay their chief executive officers or highest paid employees more than 100 times the median compensation of all their U.S. employees or that increase the number of contracted or foreign employees. The bill also requires an executive agency, in the evaluation of bids or proposals for federal contracts, to give preference to a bidder that has a compensation ratio of highly paid to all employees of less than 50 to 1 in the previous calendar year. | 2023-01-11T13:44:54Z | https://www.congress.gov/bill/116th-congress/house-bill/8377 |
| 116-hr-8384 | 116 | hr | 8384 | Workforce Development Investment Act of 2020 | Taxation | 2020-09-24 | 2020-09-24 | Referred to the House Committee on Ways and Means. | House | Rep. Kuster, Ann M. [D-NH-2] | NH | D | K000382 | 0 | Workforce Development Investment Act of 2020 This bill allows employers tax credits for partnering with educational institutions to improve workforce development and job training for students and for engaging in job training and apprenticeship programs. | 2023-01-11T13:44:54Z | https://www.congress.gov/bill/116th-congress/house-bill/8384 |
| 116-hr-8394 | 116 | hr | 8394 | Improving Diaper Affordability Act of 2020 | Taxation | 2020-09-24 | 2020-09-24 | Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, 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. Watson Coleman, Bonnie [D-NJ-12] | NJ | D | W000822 | 15 | Improving Diaper Affordability Act of 2020 This bill includes diapers as deductible medical expenses and allows payments for diapers from certain tax-preferred spending and reimbursement accounts. The bill prohibits state or local governments from imposing a sales tax on the retail purchase of diapers. | 2023-01-11T13:44:54Z | https://www.congress.gov/bill/116th-congress/house-bill/8394 |
| 116-s-4713 | 116 | s | 4713 | Coronavirus Unemployment Benefits Tax Relief Act | Taxation | 2020-09-24 | 2020-09-24 | Read twice and referred to the Committee on Finance. (text: CR S5869) | Senate | Sen. Durbin, Richard J. [D-IL] | IL | D | D000563 | 4 | Coronavirus Unemployment Benefits Tax Relief Act This bill excludes from employee gross income, for income tax purposes, unemployment compensation received in taxable years beginning in 2020 that does not exceed $10,200. | 2023-01-11T13:44:41Z | https://www.congress.gov/bill/116th-congress/senate-bill/4713 |
| 116-hr-8359 | 116 | hr | 8359 | PTC Elimination Act | Taxation | 2020-09-23 | 2020-09-23 | Referred to the House Committee on Ways and Means. | House | Rep. Marchant, Kenny [R-TX-24] | TX | R | M001158 | 7 | PTC Elimination Act This bill repeals the tax credit for producing electricity from renewable resources (e.g., wind, biomass, trash, geothermal or solar energy facilities). The bill also expresses the sense of Congress that such credit should be allowed to expire and should not be extended. | 2023-01-11T13:44:55Z | https://www.congress.gov/bill/116th-congress/house-bill/8359 |
| 116-s-4664 | 116 | s | 4664 | A bill to amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for certain waste water management subsidies. | Taxation | 2020-09-23 | 2020-09-23 | Read twice and referred to the Committee on Finance. | Senate | Sen. Gillibrand, Kirsten E. [D-NY] | NY | D | G000555 | 1 | This bill excludes from gross income, for income tax purposes, a taxpayer subsidy provided by a state or local government to a resident for the purchase or installation of any wastewater management measure intended solely for the taxpayer's principal residence. | 2023-01-11T13:44:43Z | https://www.congress.gov/bill/116th-congress/senate-bill/4664 |
| 116-s-4678 | 116 | s | 4678 | PTC Elimination Act | Taxation | 2020-09-23 | 2020-09-23 | Read twice and referred to the Committee on Finance. | Senate | Sen. Lankford, James [R-OK] | OK | R | L000575 | 4 | PTC Elimination Act This bill repeals the tax credit for producing electricity from renewable resources (e.g., wind, biomass, trash, geothermal or solar energy facilities). The bill also expresses the sense of Congress that such credit should be allowed to expire and should not be extended. | 2023-01-11T13:44:43Z | https://www.congress.gov/bill/116th-congress/senate-bill/4678 |
| 116-s-4637 | 116 | s | 4637 | Angel Tax Credit Act | Taxation | 2020-09-22 | 2020-09-22 | Read twice and referred to the Committee on Finance. | Senate | Sen. Murphy, Christopher [D-CT] | CT | D | M001169 | 0 | Angel Tax Credit Act This bill allows a new business-related tax credit for 25% of equity investments of $25,000 or more in a domestic corporation or partnership that (1) has its headquarters in the United States, (2) has gross revenues for the taxable year of less than $1 million, (3) employs fewer than 25 full-time employees, (4) has been in existence for less than 7 years as of the date of the investment, (5) has more than 50% of its employees performing substantially all of their services in the United States, and (6) is engaged in a high technology trade or business. The bill limits the allowable amount of such credit to $250,000 in any taxable year and imposes an overall limitation on such credit of $500 million for each of calendar years 2020 through 2024. | 2023-01-11T13:44:44Z | https://www.congress.gov/bill/116th-congress/senate-bill/4637 |
| 116-s-4639 | 116 | s | 4639 | Helping Parents During COVID Act of 2020 | Taxation | 2020-09-22 | 2020-09-22 | Read twice and referred to the Committee on Finance. | Senate | Sen. Hawley, Josh [R-MO] | MO | R | H001089 | 0 | Helping Parents During COVID Act of 2020 This bill allows a tax credit through 2021 for the education costs of a dependent child who is an elementary or secondary student (including kindergarten), if the school district in which the child resides was closed during any part of the taxable year due to COVID-19 (i.e., coronavirus disease 2019). The bill also allows a $1,200 refundable tax credit for family education assistance. | 2023-01-11T13:44:44Z | https://www.congress.gov/bill/116th-congress/senate-bill/4639 |
| 116-hr-8330 | 116 | hr | 8330 | No Surprise Bills for New Moms Act | Taxation | 2020-09-21 | 2020-09-21 | Referred to the Committee on Energy and Commerce, and in addition to the Committees on Education and Labor, and 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. Porter, Katie [D-CA-45] | CA | D | P000618 | 11 | No Surprise Bills for New Moms Act This bill amends health care plan provisions of the Public Health Service Act, the Employee Retirement Income Security Act of 1974 (ERISA), and the Internal Revenue Code to provide for enrollment of newborns in a health care plan for the first 30-day period after the newborn's date of birth and establish a uniform 60-day enrollment period thereafter. It would also require all health plans and insurers to notify parents of newborns if they receive a bill for a newborn who is not enrolled in a health insurance plan. | 2023-01-11T13:44:56Z | https://www.congress.gov/bill/116th-congress/house-bill/8330 |
| 116-hr-8314 | 116 | hr | 8314 | Disaster RELIEF Act | Taxation | 2020-09-18 | 2020-09-18 | Referred to the Committee on Ways and Means, and in addition to the Committee on Small Business, 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. Finkenauer, Abby [D-IA-1] | IA | D | F000467 | 0 | Disaster Recovery for Economies, Local Individuals, Employers, and Families Act of 2020 or the Disaster RELIEF Act This bill provides tax relief measures for individual and business taxpayers in qualified disaster areas during a specified period, other than areas for which a disaster has been declared solely by reason of COVID-19 (i.e., coronavirus disease 2019). Specifically, the bill provides employers in a disaster area a tax credit designed to retain employees by allowing a credit for 40% of their employee wages, not exceeding $6,000 for each employee. It also allows an enhanced tax deduction for personal casualty losses incurred in a disaster area. | 2023-01-11T13:44:56Z | https://www.congress.gov/bill/116th-congress/house-bill/8314 |
| 116-s-4621 | 116 | s | 4621 | 2020 Disasters Tax Relief Act | Taxation | 2020-09-17 | 2020-09-17 | Read twice and referred to the Committee on Finance. | Senate | Sen. Wyden, Ron [D-OR] | OR | D | W000779 | 5 | 2020 Disasters Tax Relief Act This bill sets forth tax relief provisions for individual and business taxpayers residing in a disaster zone during the period beginning on January 1, 2020, and ending 60 days after the enactment of this bill. Specifically, the bill allows penalty-free disaster-relief withdrawals from tax-exempt retirement plans up to $100,000, permits recontributions of such withdrawals for home purchases cancelled due to disasters, increases to $100,000 the limit on loans for disaster assistance from retirement plans, allows employers affected by a disaster a 40% tax credit for the purpose of retaining employees, enhances the tax deduction for disaster-related personal casualty losses, permits the calculation of the earned income tax credit based upon income earned prior to 2020, increases low-income housing tax credit allocations, reimburses U.S. possessions for losses sustained due to the application of the provisions of this bill. | 2023-01-11T13:44:45Z | https://www.congress.gov/bill/116th-congress/senate-bill/4621 |
| 116-s-4596 | 116 | s | 4596 | Disaster Tax Relief Act of 2020 | Taxation | 2020-09-16 | 2020-09-16 | Read twice and referred to the Committee on Finance. | Senate | Sen. Ernst, Joni [R-IA] | IA | R | E000295 | 4 | Disaster Tax Relief Act of 2020 This bill sets forth tax relief provisions for individual and business taxpayers residing in a disaster zone during the period beginning on July 1, 2020, and ending 60 days after the enactment of this bill. Specifically, the bill allows penalty-free disaster-relief withdrawals from tax-exempt retirement plans up to $100,000, permits recontributions of such withdrawals for home purchases cancelled due to disasters, increases to $100,000 the limit on loans for disaster assistance from retirement plans, allows employers affected by a disaster a 40% tax credit for the purpose of retaining employees, increases the tax deduction for corporate disaster relief contributions, enhances the tax deduction for disaster-related personal casualty losses, permits the calculation of the earned income tax credit based upon income earned prior to 2020, and reimburses U.S. possessions for losses sustained due to the application of the provisions of this bill. | 2023-01-11T13:44:46Z | https://www.congress.gov/bill/116th-congress/senate-bill/4596 |
| 116-hr-8260 | 116 | hr | 8260 | Businesses Preparing for a Better Tomorrow Act | Taxation | 2020-09-15 | 2020-09-15 | Referred to the House Committee on Ways and Means. | House | Rep. Olson, Pete [R-TX-22] | TX | R | O000168 | 3 | Businesses Preparing for a Better Tomorrow Act This bill allows employers a payroll tax credit in each calendar quarter of 50% of the their qualified workplace training expenses paid or incurred after March 12, 2020, and before January 1, 2021. The bill defines qualified workplace training expenses as employer expenses for education and training for the health and safety of employees in the workplace with respect to COVID-19 (i.e., coronavirus disease 2019), and the prevention of the spread of COVID-19 in the workplace. | 2023-01-11T13:44:58Z | https://www.congress.gov/bill/116th-congress/house-bill/8260 |
| 116-hr-8201 | 116 | hr | 8201 | Support for Workers, Families, and Social Security Act | Taxation | 2020-09-11 | 2020-09-11 | Referred to the House Committee on Ways and Means. | House | Rep. Brady, Kevin [R-TX-8] | TX | R | B000755 | 28 | Support for Workers, Families, and Social Security Act This bill exempts employees from the payment of employment taxes for the period beginning on September 1, 2020, and ending on December 31, 2020. This exemption does not affect the determination of Social Security retirement benefits. | 2023-01-11T13:45:00Z | https://www.congress.gov/bill/116th-congress/house-bill/8201 |
| 116-s-4558 | 116 | s | 4558 | Thank You Act | Taxation | 2020-09-10 | 2020-09-10 | Read twice and referred to the Committee on Finance. | Senate | Sen. Graham, Lindsey [R-SC] | SC | R | G000359 | 0 | Thank You Act This bill allows a refundable tax credit beginning in 2020 for certain law enforcement officers. It also allows a $1,500 deduction from gross income (above-the-line deduction) for first responders. | 2023-01-11T13:44:47Z | https://www.congress.gov/bill/116th-congress/senate-bill/4558 |
| 116-hjres-94 | 116 | hjres | 94 | Providing for congressional disapproval of the rule submitted by the Internal Revenue Service, Department of the Treasury, relating to "Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic". | Taxation | 2020-09-04 | 2020-09-04 | Referred to the House Committee on Ways and Means. | House | Rep. Larson, John B. [D-CT-1] | CT | D | L000557 | 63 | This joint resolution expresses congressional disapproval of the Internal Revenue Service rule relating to Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic. The rule requires the deferral of the payment of employment taxes on wages between September 1, 2020, and December 31, 2020. | 2023-01-11T13:45:14Z | https://www.congress.gov/bill/116th-congress/house-joint-resolution/94 |
| 116-hr-8171 | 116 | hr | 8171 | Save our Social Security Now Act | Taxation | 2020-09-04 | 2020-09-04 | Referred to the House Committee on Ways and Means. | House | Rep. Larson, John B. [D-CT-1] | CT | D | L000557 | 69 | Save our Social Security Now Act This bill prohibits the Department of the Treasury from implementing the Internal Revenue Service Notice entitled Relief with Respect to Employment Tax Deadlines Applicable to Employers Affected by the Ongoing Coronavirus (COVID-19) Disease 2019 Pandemic and renders such notice null and void.. The notice requires Treasury to defer the withholding, deposit, and payment of certain payroll tax obligations for a specified period. | 2023-01-11T13:45:02Z | https://www.congress.gov/bill/116th-congress/house-bill/8171 |
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