Capital Gains Tax

Federal
US Congress 114th Congress

Invest in America Act of 2015 [HB-3017] [Taxes ] [Investments ]
Invest in America Act of 2015 This bill amends the Internal Revenue Code to modify the formula for calculating the tax on the net capital gains of individual taxpayers to provide for a maximum 15% rate on the adjusted net capital gain of such taxpayers.

  

Sponsored by: Rep. Steve Chabot Introduced In House on 07/09/2015

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Federal
US Congress 114th Congress

Carried Interest Fairness Act of 2015 [HB-2889] [Finance ] [Taxes ] [Investments ]
Carried Interest Fairness Act of 2015 Amends the Internal Revenue Code to: (1) set forth a special rule for the inclusion in gross income of partnership interests transferred in connection with the performance of services, (2) treat as ordinary income the net capital gain with respect to an investment services partnership interest except to the extent such gain is attributable to a partner's qualified capital interest, (3) exempt income from investment services partnership interests from treatment as qualifying income of a publicly traded partnership, (continued...)

  

Sponsored by: Rep. Sean Patrick Maloney Introduced In House on 06/25/2015

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Federal
US Congress 114th Congress

S Corporation Modernization Act of 2015 [HB-2788] [Taxes ] [Small Business ] [Retirement ]
S Corporation Modernization Act of 2015 Amends the Internal Revenue Code to revise the tax treatment of S corporations by: (1) permanently reducing from 10 to 5 years the period during which S corporation built-in gains are subject to tax, (2) repealing mandatory termination of S corporation elections for excessive passive investment income, (3) allowing S corporations to increase passive investment income from 25 to 60% without incurring additional tax, (4) allowing nonresident aliens to be potential current beneficiaries of an electing small business (continued...)

  

Sponsored by: Rep. David G. Reichert Introduced In House on 06/16/2015

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Federal
US Congress 114th Congress

PARTNER Act Partnerships to Advance Revolutionary Technology and Novel Entrepreneurial Research Act [HB-2179] [Taxes ] [Technology and Innovation ] [Small Business ] [Science ] [Economic Development ]
PARTNER Act Partnerships to Advance Revolutionary Technology and Novel Entrepreneurial Research Act Amends the Internal Revenue Code to exempt from the definition of "passive activity," for purposes of the passive loss tax rules, any qualified research activity carried on by a high technology research small business pass-thru entity. Defines "high technology research small business pass-thru entity" as any domestic pass-thru entity if: (1) more than 75% of the entity's expenditures are paid or incurred in connection with qualified research, or (2) (continued...)

  

Sponsored by: Rep. Patrick Meehan Introduced In House on 04/30/2015

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Federal
US Congress 114th Congress

Promotion and Expansion of Private Employee Ownership Act of 2015 [HB-2096] [Labor, Jobs, Employment ] [Taxes ] [Small Business ] [Finance ] [Economic Development ]
Promotion and Expansion of Private Employee Ownership Act of 2015 Amends the Internal Revenue Code to: (1) extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities to an S corporation-sponsored employer stock ownership plan (ESOP); and (2) allow a tax deduction for 50% of the interest incurred on loans to S corporation-sponsored ESOPs for the purchase of employer securities. Directs the Department of the Treasury to establish the S Corporation Employee Ownership (continued...)

  

Sponsored by: Rep. Janice D. Schakowsky Referred To The Subcommittee On Health, Employment, Labor, And Pensions. on 11/16/2015

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Federal
US Congress 114th Congress

End Polluter Welfare Act of 2015 [HB-1930] [Energy ] [Environmental ] [Taxes ] [Climate Change ] [Trade ] [Budget and Spending ] [Transportation and Motor Vehicles ] [Water ]
End Polluter Welfare Act of 2015 Amends the Outer Continental Shelf Lands Act and the Energy Policy Act of 2005 to repeal the authority of the Department of the Interior to reduce or eliminate royalty payments for oil and natural gas leases in the Outer Continental Shelf. Amends the Mineral Leasing Act to increase minimum royalty payments for coal, oil, and natural gas leases. Amends the Federal Oil and Gas Royalty Management Act of 1982 to prohibit payment of interest upon any overpayment of royalties. Amends the Oil Pollution Act to eliminate (continued...)

  

Sponsored by: Rep. Janice D. Schakowsky Referred To The Subcommittee On Environment. on 08/18/2015

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Federal
US Congress 114th Congress

Native American Indian Education Act [HB-1089] [Education ] [Native American Affairs ] [Funding ] [Grants ]
Native American Indian Education Act Directs the Department of Education to pay four-year Native American-serving nontribal institutions of higher education the out-of-state tuition of their Indian students if those schools are required to provide a tuition-free education, with the support of their state, to Indian students in fulfillment of a condition under which the college or state received its original grant of land and facilities from the federal government. Prohibits the amount paid to any such college from exceeding the lower of the following (continued...)

  

Sponsored by: Rep. Raul M. Grijalva Referred To The Subcommittee On Higher Education And Workforce Training. on 04/29/2015

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Federal
US Congress 116th Congress

End Polluter Welfare Act of 2020 [S.4887] [Energy ] [Environmental ] [Taxes ] [Climate Change ]
A bill to eliminate certain subsidies for fossil-fuel production.

  

Sponsored by: Sen. Bernard Sanders Read Twice And Referred To The Committee On Finance. on 11/10/2020

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Federal
US Congress 113th Congress

A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2014 and setting forth the appropriate budgetary levels for fiscal years 2015 through 2023. [SCR-14] [Budget and Spending ] [Medicare and Medicaid ] [Social Security ] [Taxes ] [Finance ] [Energy ] [Agriculture ] [Labor, Jobs, Employment ]
Sets forth the congressional budget for the federal government for FY2014, including the appropriate budgetary levels for FY2014-FY2023. Lists recommended budgetary levels and amounts for FY2014-FY2023 with respect to: (1) federal revenues, (2) new budget authority, (3) budget outlays, (4) deficits, (5) public debt, and (6) debt held by the public. Lists the appropriate levels of new budget authority, outlays, and administrative expenses of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund (Social (continued...)

  

Sponsored by: Sen. Rand Paul Referred To The Committee On The Budget. (text Of Measure As Introduced: Cr S2846-2852) on 04/22/2013

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Federal
US Congress 113th Congress

Sound Money Promotion Act [S.768] [Finance ] [Taxes ]
Sound Money Promotion Act - Exempts gold and silver coins declared to be legal tender by the federal government or any state government from taxation.

  

Sponsored by: Sen. Mike Lee Read Twice And Referred To The Committee On Finance. on 04/18/2013

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Federal
US Congress 113th Congress

Promotion and Expansion of Private Employee Ownership Act of 2013 [S.742] [Labor, Jobs, Employment ] [Taxes ] [Small Business ] [Pensions ] [Economic Development ]
Promotion and Expansion of Private Employee Ownership Act of 2013 - Amends the Internal Revenue Code to extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities to an S corporation-sponsored employer stock ownership plan (ESOP). Directs the Secretary of the Treasury to establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations. Amends the Small Business Act to define "ESOP business concern" and allow (continued...)

  

Sponsored by: Sen. Susan M. Collins Read Twice And Referred To The Committee On Finance. on 04/16/2013

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Federal
US Congress 113th Congress

Sustainable Energy Act [S.329] [Energy ] [Environmental ] [Taxes ] [Climate Change ] [Trade ] [Transportation and Motor Vehicles ] [Budget and Spending ] [Mining ]
Sustainable Energy Act - Amends the Outer Continental Shelf Lands Act and the Energy Policy Act of 2005 to repeal the authority of the Secretary of the Interior to reduce or eliminate royalty payments for oil and natural gas leases in the Outer Continental Shelf. Amends the Mineral Leasing Act to increase minimum royalty payments for coal, oil, and natural gas leases. Repeals the program for ultra-deepwater and unconventional natural gas and other petroleum resource exploration and production. Amends the Oil Pollution Act to eliminate the limitation (continued...)

  

Sponsored by: Sen. Bernard Sanders Read Twice And Referred To The Committee On Finance. on 02/14/2013

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Federal
US Congress 113th Congress

Startup Act 3.0 [S.310] [Immigration ] [Technology and Innovation ] [Taxes ] [Small Business ] [Science ] [Economic Development ] [Funding ] [Grants ] [Education ] [Cybersecurity ] [Artificial Intelligence ] [Labor, Jobs, Employment ]
Startup Act 3.0 - Amends the Immigration and Nationality Act to authorize the Secretary of Homeland Security (DHS) to adjust to conditional permanent resident status up to 50,000 aliens who have earned a master's or doctorate degree in a science, technology, engineering, or mathematics field (STEM field) and permit such an alien to remain in the United States: (1) for up to one year after the expiration of the alien's student visa, if the alien is searching for STEM field employment; and (2) indefinitely if the alien remains actively engaged in (continued...)

  

Sponsored by: Sen. Amy Klobuchar Read Twice And Referred To The Committee On Finance. on 02/13/2013

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Federal
US Congress 113th Congress

Progressive Consumption Tax Act of 2014 [S.3005] [Taxes ] [Consumer Protection ]
Progressive Consumption Tax Act of 2014

  

Sponsored by: Sen. Benjamin L. Cardin Sponsor Introductory Remarks On Measure. (cr S6630-6631) on 12/11/2014

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Federal
US Congress 113th Congress

Magnuson-Stevens Fishery Conservation and Management Reauthorization Act of 2014 [S.2991] [Agriculture ] [Animals ] [Science ] [Water ]
Magnuson-Stevens Fishery Conservation and Management Reauthorization Act of 2014

  

Sponsored by: Sen. Mark Begich Read Twice And Referred To The Committee On Commerce, Science, And Transportation. on 12/09/2014

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Federal
US Congress 113th Congress

Florida Fisheries Improvement Act [S.2824] [Animals ] [Environmental ] [Water ] [Food ]
Florida Fisheries Improvement Act

  

Sponsored by: Sen. Marco Rubio Read Twice And Referred To The Committee On Commerce, Science, And Transportation. on 09/16/2014

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Federal
US Congress 113th Congress

Oregon and California Land Grant Act of 2014 [S.2734] [Public Lands and National Parks ]
Oregon and California Land Grant Act of 2014

  

Sponsored by: Sen. Ron Wyden Read Twice And Referred To The Committee On Finance. on 07/31/2014

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Federal
US Congress 113th Congress

COMPETE Act of 2014 [S.2715] [Taxes ] [Small Business ] [Technology and Innovation ] [Economic Development ] [Science ]
Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2014 or the COMPETE Act of 2014 - 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, (continued...)

  

Sponsored by: Sen. Thomas R. Carper Read Twice And Referred To The Committee On Finance. on 07/31/2014

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Federal
US Congress 113th Congress

CUT Loopholes Act [S.268] [Finance ] [Taxes ] [International ] [Law Enforcement ] [Cybersecurity ] [Energy ] [Crime ]
Cut Unjustified Tax Loopholes Act or the CUT Loopholes Act - Authorizes the Secretary of the Treasury to impose restrictions on foreign jurisdictions or financial institutions operating in the United States that are of primary money laundering concern or that impede U.S. tax enforcement. Amends the Internal Revenue Code to: establish a rebuttable presumption against the validity of transactions by institutions that do not comply with reporting requirements under the Foreign Account Tax Compliance Act; treat certain foreign corporations managed (continued...)

  

Sponsored by: Sen. Sheldon Whitehouse Sponsor Introductory Remarks On Measure. (cr S592-594) on 02/11/2013

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Federal
US Congress 113th Congress

EXPIRE Act of 2014 [S.2260] [Energy ] [Finance ] [Taxes ] [Small Business ] [Medicare and Medicaid ] [Pensions ] [Budget and Spending ] [Labor, Jobs, Employment ] [Housing ] [Construction ] [Veterans ] [Military ] [Economic Development ]
Expiring Provisions Improvement, Reform, and Efficiency Act of 2014 or the EXPIRE Act of 2014 - Amends the Internal Revenue Code to extend through 2015 expiring tax provisions pertaining to individual and business taxpayers and the energy sector. Expresses the sense of the Senate that: (1) a process of comprehensive tax reform should commence in the 114th Congress and should conclude before January 1, 2016; (2) Congress should endeavor to eliminate temporary provisions in the tax code by making permanent those provisions that merit permanency and (continued...)

  

Sponsored by: Sen. Ron Wyden Motion To Proceed To Consideration Of Measure Made In Senate. (consideration: Cr S2763-2768) on 05/07/2014

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