Capital Gains Tax
US Congress 117th Congress
To designate all of Puerto Rico as an opportunity zone. [HB-1740]
[Economic Development ]
[Taxes ]
[Community Development ]
To designate all of Puerto Rico as an opportunity zone.
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Gettr US Congress 117th Congress
Token Taxonomy Act of 2021 [HB-1628]
[Finance ]
[Taxes ]
[Technology and Innovation ]
[Cybersecurity ]
[Artificial Intelligence ]
To amend the Securities Act of 1933 and the Securities Exchange Act of 1934 to exclude digital tokens from the definition of a security, to direct the Securities and Exchange Commission to enact certain regulatory changes regarding digital units secured through public key cryptography, to adjust taxation of virtual currencies held in individual retirement accounts, to create a tax exemption for exchanges of one virtual currency for another, to create a de minimis exemption from taxation for gains realized from the sale or exchange of virtual currency
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US Congress 117th Congress
GET THE LEAD OUT Act of 2021 Grants for Eliminating the Toxic Hazard of Environmental Lead in Our Towns Act of 2021 [HB-1376]
[Environmental ]
[Housing ]
[Public Health ]
[Funding ]
[Grants ]
[Water ]
To eliminate lead-based pipe and tap hazards in housing, and for other purposes.
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US Congress 117th Congress
Carried Interest Fairness Act of 2021 [HB-1068]
[Taxes ]
[Finance ]
To amend the Internal Revenue Code of 1986 to provide for the proper tax treatment of personal service income earned in pass-thru entities.
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US Congress 117th Congress
Opportunity Zone Extension Act of 2021 [HB-970]
[Taxes ]
[Economic Development ]
[Community Development ]
[Finance ]
[Investments ]
To amend the Internal Revenue Code of 1986 to extend the qualified opportunity zone tax incentive, and for other purposes.
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US Congress 117th Congress
Retirement Inflation Protection Act of 2021 [HB-984]
[Retirement ]
[Inflation ]
[Taxes ]
To amend the Internal Revenue Code of 1986 to provide for the indexing of certain assets for purposes of determining gain or loss of eligible individuals.
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US Congress 117th Congress
Tax Cuts and Jobs Act [S.126]
[Taxes ]
[Labor, Jobs, Employment ]
[Budget and Spending ]
[Small Business ]
[Economic Development ]
A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law, and for other purposes.
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US Congress 117th Congress
Invest Now Act [HB-601]
[Taxes ]
To amend the Internal Revenue Code of 1986 to provide a reduced capital gains rate on certain property acquired in 2021.
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Hawaii 2021 Regular Session
Relating To Capital Gains. [HB-133]
[Taxes ]
[Finance ]
Increases the capital gains tax threshold from 7.25% to 9%. Increases the alternative capital gains tax for corporations from 4 to 5%. Applies for tax years beginning after 12/31/2020. (SD1)
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Hawaii 2021 Regular Session
Relating To Capital Gains. [SB-154]
[Taxes ]
[Finance ]
Increases the capital gains tax threshold from 7.25 per cent to 9 per cent. Effective for tax years beginning after 12/31/2020.
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US Congress 114th Congress
Promotion and Expansion of Private Employee Ownership Act of 2015 Short Titles as Introduced for portions of this bill: Promotion and Expansion of Private Employee Ownership Act of 2015 Official Titles: Official Titles - Senate Official Titles as Introduced: An original resolution expressing the sense of the Committee on Small Business and Entrepreneurship of the Senate relating to easing the burden of Federal tax compliance on small businesses. [SR-252]
[Finance ]
[Taxes ]
[Small Business ]
[Labor, Jobs, Employment ]
[Economic Development ]
Promotion and Expansion of Private Employee Ownership Act of 2015 Short Titles as Introduced for portions of this bill: Promotion and Expansion of Private Employee Ownership Act of 2015 Official Titles: Official Titles - Senate Official Titles as Introduced: An original resolution expressing the sense of the Committee on Small Business and Entrepreneurship of the Senate relating to easing the burden of Federal tax compliance on small businesses. This bill amends provisions of the Internal Revenue Code relating to the taxation of small
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US Congress 114th Congress
Real Estate Investment and Jobs Act of 2015 [S.915]
[Real Estate ]
[Finance ]
[Taxes ]
[Labor, Jobs, Employment ]
[Healthcare ]
[Medicare and Medicaid ]
Real Estate Investment and Jobs Act of 2015 (Sec. 2) This section increases from 5% to 10% the stock ownership threshold in a real estate investment trust (REIT) for exempting such stock as a U.S. real property interest on disposition. (Sec. 3) This section provides for an increase from 10% to 15% of the rate of withholding of tax on dispositions of U.S. real property interests. (Sec. 4) This section requires any corporation that is a U.S. real property holding company during a specified period to disclose such status to the Internal Revenue Service,
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US Congress 114th Congress
Economic Freedom Zones Act of 2015 [S.790]
[Taxes ]
[Labor, Jobs, Employment ]
[Education ]
[Immigration ]
[Environmental ]
[Small Business ]
[Poverty ]
[Economic Development ]
[Community Development ]
[Budget and Spending ]
[Construction ]
[Real Estate ]
[Finance ]
[Human Services ]
Economic Freedom Zones Act of 2015 Prohibits federal assistance (e.g., loans, loan guarantees, or purchases) from being provided to: (1) a municipality or a zip code (eligible entity), other than an entity that is designated an Economic Free Zone by this Act; (2) a municipality that is a debtor in a bankruptcy proceeding; or (3) a municipality that is insolvent. Sets forth requirements for the designation of an eligible entity that is a municipality as an Economic Freedom Zone for a 10-year period, including bankruptcy eligibility, insolvency, or
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US Congress 114th Congress
COMPETE Act of 2015 Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2015 [S.537]
[Taxes ]
[Small Business ]
[Technology and Innovation ]
[Science ]
[Economic Development ]
COMPETE Act of 2015 Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2015 Amends the Internal Revenue Code, with respect to the tax credit for research expenditures, to: (1) increase the rate of such credit to 25% of so much of the taxpayer's qualified research expenses in a taxable year as exceeds 50% of the average expenses for the three preceding taxable years; (2) allow such credit for the basic research expenditures of educational institutions, scientific research organizations,
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US Congress 114th Congress
Start-up Jobs and Innovation Act [S.341]
[Taxes ]
[Technology and Innovation ]
[Small Business ]
[Labor, Jobs, Employment ]
[Science ]
[Economic Development ]
Start-up Jobs and Innovation Act Amends the Internal Revenue Code to: (1) make permanent the increase to $500,000 of the expensing allowance for business assets, including computer software, and the treatment of qualified real property as depreciable business property; (2) make permanent the 100% exclusion from gross income of gain from the sale or exchange of small business stock; (3) increase and equalize the tax deduction for business start-up expenses and organizational expenditures; (4) increase from $5 million to $10 million the gross receipt
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US Congress 114th Congress
S Corporation Modernization Act of 2016 [S.3181]
[Taxes ]
[Small Business ]
S Corporation Modernization Act of 2016
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US Congress 114th Congress
FAIR Energy Policy Act Fossil Aid is Inefficient and Regressive Energy Policy Act [S.2996]
[Energy ]
[Taxes ]
[Climate Change ]
FAIR Energy Policy Act Fossil Aid is Inefficient and Regressive Energy Policy Act This bill amends the Internal Revenue Code to phase out certain tax provisions that apply to fossil fuels. The bill establishes a schedule for decreasing the benefits of the provisions for major integrated oil companies by specified percentages that reach 100% after December 31, 2019. The affected provisions include: the deduction for intangible drilling costs, the deduction for the percentage of depletion of oil and natural gas wells, the deduction for oil related
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US Congress 114th Congress
Investing in Opportunity Act [S.2868]
[Economic Development ]
[Taxes ]
[Community Development ]
[Small Business ]
[Budget and Spending ]
[Finance ]
[Housing ]
Investing in Opportunity Act This bill amends the Internal Revenue Code to authorize the designation of opportunity zones in low-income communities and to provide tax incentives for investments in the zones, including deferring the recognition of capital gains that are reinvested in the zones. Governors may submit nominations for a limited number of opportunity zones to the Department of the Treasury for certification and designation. Governors must give particular consideration to areas that: are currently the focus of mutually reinforcing state,
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US Congress 114th Congress
In the Red Act of 2016 [S.2677]
[Budget and Spending ]
In the Red Act of 2016
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US Congress 114th Congress
Timber Revitalization and Economic Enhancement Act of 2015 [S.2178]
[Taxes ]
[Small Business ]
[Economic Development ]
Timber Revitalization and Economic Enhancement Act of 2015 This bill amends the Internal Revenue Code, with respect to the reduced tax rate on the net timber gains of corporations, to: (1) adjust the formula for calculating such rate, and (2) make such reduced rate permanent.