Employment Taxes
US Congress 114th Congress
Retirement and Income Security Enhancements (RAISE) Act [S.2293]
[Retirement ]
[Social Security ]
[Taxes ]
[Labor, Jobs, Employment ]
[Medicare and Medicaid ]
[Senior Citizens ]
[Budget and Spending ]
[Finance ]
Retirement and Income Security Enhancements (RAISE) Act Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSA) to entitle divorced spouses to OASDI benefits after 5 (currently 10) years of marriage. Makes the monthly divorced spouse's benefits equal to one-half of the former spouse's primary insurance amount, reduced 10% for each year less than 10 the individual was married to the former spouse. Revises the widow's or widower's insurance benefit for any month to equal the greater of: (1) the primary
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Sponsored by: Sen. Patty Murray
Read Twice And Referred To The Committee On Finance. on 11/17/2015
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Fair Playing Field Act of 2015 [S.2252]
[Taxes ]
[Labor, Jobs, Employment ]
[Small Business ]
Fair Playing Field Act of 2015 This bill amends the Internal Revenue Code, with respect to the classification of workers for employment tax purposes, to: repeal the prohibition against issuance of regulations and guidance by the Department of the Treasury on workers' employment tax status (i.e., as an employee or as an independent contractor) enacted by the Revenue Act of 1978; direct Treasury to issue regulations and other guidance to clarify the proper employment status of workers for employment tax purposes; prohibit a retroactive assessment
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Sponsored by: Sen. Robert Casey
Read Twice And Referred To The Committee On Finance. on 11/05/2015
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Safeguarding American Families and Expanding Social Security Act of 2015 [S.1940]
[Social Security ]
[Senior Citizens ]
[Inflation ]
[Labor, Jobs, Employment ]
[Taxes ]
Safeguarding American Families and Expanding Social Security Act of 2015 This bill amends the Internal Revenue Code to prescribe special rules for the determination of taxable wages and self-employment income above the contribution and benefit base after 2015. Title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSAct) is amended to include surplus average indexed monthly earnings in the determination of primary OASDI amounts. The Bureau of Labor Statistics of the Department of Labor shall prepare and publish
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Sponsored by: Sen. Brian Schatz
Read Twice And Referred To The Committee On Finance. on 08/05/2015
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US Congress 114th Congress
Social Security 2100 Act [S.1904]
[Social Security ]
[Taxes ]
[Medicare and Medicaid ]
[Senior Citizens ]
[Budget and Spending ]
Social Security 2100 Act This bill amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSAct) to: increase the primary insurance amount formula factor from 90% to 93% for all eligible beneficiaries, beginning in 2016; revise computation of cost-of-living adjustments to use the Consumer Price Index for Elderly Consumers; increase the special minimum primary insurance amount for lifetime low earners based on years in the workforce. Amends the Internal Revenue Code (IRC) to increase the gross income threshold
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Sponsored by: Sen. Richard Blumenthal
Read Twice And Referred To The Committee On Finance. on 07/30/2015
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US Congress 114th Congress
Startup Act [S.181]
[Immigration ]
[Technology and Innovation ]
[Taxes ]
[Small Business ]
[Science ]
[Economic Development ]
[Funding ]
[Grants ]
[Education ]
Startup Act 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 a STEM
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Sponsored by: Sen. Amy Klobuchar
Read Twice And Referred To The Committee On Finance. on 01/16/2015
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Paying a Fair Share Act of 2015 [S.161]
[Taxes ]
[Budget and Spending ]
[Inflation ]
Paying a Fair Share Act of 2015 Amends the Internal Revenue Code to require an individual taxpayer whose adjusted gross income exceeds $1 million to pay a minimum tax rate of 30% of the excess of the taxpayer's adjusted gross income over the taxpayer's modified charitable contribution deduction for the taxable year (tentative fair share tax). Establishes the amount of such tax as the excess (if any) of the tentative fair share tax over the excess of: (1) the sum of the taxpayer's regular tax liability, the alternative minimum tax (AMT) amount, and
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Sponsored by: Sen. Jack Reed
Read Twice And Referred To The Committee On Finance. on 01/13/2015
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US Congress 114th Congress
Fair Tax Act of 2015 [S.155]
[Taxes ]
[Budget and Spending ]
[Medicare and Medicaid ]
[Social Security ]
[Healthcare ]
[Poverty ]
Fair Tax Act of 2015 This bill is a tax reform proposal that imposes a national sales tax on the use or consumption in the United States of taxable property or services in lieu of the current income and corporate income tax, employment and self-employment taxes, and estate and gift taxes. The rate of the sales tax will be 23% in 2017, with adjustments to the rate in subsequent years. There are exemptions from the tax for used and intangible property, for property or services purchased for business, export, or investment purposes, and for state government
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Sponsored by: Sen. David Perdue
Read Twice And Referred To The Committee On Finance. (sponsor Introductory Remarks On Measure: Cr S552-553) on 01/13/2015
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VOW to Hire Heroes Extension Act of 2015 [S.1517]
[Veterans ]
[Taxes ]
[Labor, Jobs, Employment ]
[Small Business ]
[Military ]
VOW to Hire Heroes Extension Act of 2015 Amends the Internal Revenue Code to: (1) extend through 2018 the work opportunity tax credit for hiring a qualified veteran (defined as an unemployed veteran who is certified as being a member of a family receiving food stamp assistance and who is entitled to compensation for a service-connected disability), (2) revise tax credit eligibility requirements for documenting the status of veterans and their receipt of unemployment compensation, and (3) extend the payroll tax offset for such credit to certain for-profit
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Sponsored by: Sen. Richard Blumenthal
Read Twice And Referred To The Committee On Finance. on 06/04/2015
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Maritime Administration Enhancement Act of 2015 [S.1326]
[Transportation and Motor Vehicles ]
[National Security ]
[Trade ]
[Budget and Spending ]
Maritime Administration Enhancement Act of 2015 (Sec. 2) This bill revises: the licensing and service requirements for U.S. Merchant Marine Academy cadet commitment agreements, and requirements for U.S. Merchant Marine Academy student incentive payment agreements related to licensing, the service commitment, and the circumstances under which an individual may be ordered to active duty. (Sec. 3) Payments to individuals may be modified if the total amount of payments to an individual does not exceed $32,000. (Sec. 4) The Internal Revenue Code is amended
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Sponsored by: Sen. Deb Fischer
Committee On Commerce, Science, And Transportation. Reported By Senator Thune With An Amendment In The Nature Of A Substitute. With Written Report No. 114-158. on 10/27/2015
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Startup Act [HB-962]
[Immigration ]
[Finance ]
[Taxes ]
[Technology and Innovation ]
[Small Business ]
[Science ]
[Economic Development ]
[Funding ]
[Grants ]
[Education ]
Startup Act Amends the Immigration and Nationality Act to authorize the Secretary of Homeland Security 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 a STEM field.
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Sponsored by: Rep. David Valadao
Referred To The Subcommittee On Research And Technology. on 03/10/2015
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Expanded & Improved Medicare For All Act [HB-676]
[Healthcare ]
[Medicare and Medicaid ]
[Taxes ]
[Labor, Jobs, Employment ]
[Technology and Innovation ]
[Budget and Spending ]
[Public Health ]
[Mental Health ]
[Veterans ]
Expanded & Improved Medicare For All Act Establishes the Medicare for All Program to provide all individuals residing in the United States and U.S. territories with free health care that includes all medically necessary care, such as primary care and prevention, dietary and nutritional therapies, prescription drugs, emergency care, long-term care, mental health services, dental services, and vision care. Prohibits an institution from participating unless it is a public or nonprofit institution. Allows nonprofit health maintenance organizations (HMOs)
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Sponsored by: Rep. Raul Grijalva
Referred To The Subcommittee On Indian, Insular And Alaska Native Affairs. on 03/16/2015
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To provide that members of the Armed Forces performing services in the Sinai Peninsula of Egypt shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone. [HB-5924]
[Taxes ]
[Military ]
[Veterans ]
To provide that members of the Armed Forces performing services in the Sinai Peninsula of Egypt shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone. This bill amends the Internal Revenue Code to require a qualified hazardous duty area to be treated in the same manner as a combat zone for certain tax provisions. A "qualified hazardous duty area" is the Sinai Peninsula of Egypt if a member of the Armed Forces performs services in such location that qualify for special pay for duty subject to hostile
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Sponsored by: Rep. Michael McCaul
Introduced In House on 07/21/2016
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No Loopholes in Social Security Taxes Act [HB-5830]
[Social Security ]
[Taxes ]
[Budget and Spending ]
No Loopholes in Social Security Taxes Act This bill amends the Internal Revenue Code to apply payroll and self-employment taxes to remuneration up to the Social Security contribution and benefit base and to remuneration in excess of $250,000.
Sponsored by: Rep. Peter DeFazio
Introduced In House on 07/14/2016
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Resettlement Accountability National Security Prioritization Act of 2016 Official Titles: Official Titles - House of Representatives Official Title as Introduced: To suspend, and subsequently terminate, the admission of certain refugees, to examine the impact on the national security of the United States of admitting refugees, to examine the costs of providing benefits to such individuals, and for other purposes. [HB-5816]
[Immigration ]
[National Security ]
[Healthcare ]
[Medicare and Medicaid ]
[Social Security ]
[Food ]
[Poverty ]
Resettlement Accountability National Security Prioritization Act of 2016 Official Titles: Official Titles - House of Representatives Official Title as Introduced: To suspend, and subsequently terminate, the admission of certain refugees, to examine the impact on the national security of the United States of admitting refugees, to examine the costs of providing benefits to such individuals, and for other purposes. This bill prohibits the admission of covered aliens into the United States for four years unless Congress passes a joint resolution
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Sponsored by: Rep. Robert Wittman
Referred To The Subcommittee On Immigration And Border Security. on 08/11/2016
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Help All Americans Save for College Act of 2016 [HB-5186]
[Education ]
[Taxes ]
[Disabilities ]
Help All Americans Save for College Act of 2016 This bill amends the Internal Revenue Code to modify the tax treatment of qualified tuition programs (known as 529 plans) and ABLE accounts. (Tax-favored ABLE [Achieving a Better Life Experience] accounts are designed to enable individuals with disabilities to save for and pay for disability-related expenses.) The bill excludes employer contributions to an employee's 529 plan or ABLE account from the gross income of an individual, certain employment taxes, and taxes on self-employment earnings. The
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Sponsored by: Rep. Bruce Poliquin
Introduced In House on 05/10/2016
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Clarify Workers Misclassification in the Construction Industry Act [HB-5008]
[Construction ]
[Labor, Jobs, Employment ]
[Taxes ]
[Small Business ]
[Law Enforcement ]
[Economic Development ]
Clarify Workers Misclassification in the Construction Industry Act This bill requires the Department of the Treasury to initiate an enforcement initiative to increase tax compliance in the construction industry. The initiative must include: consultations with industry experts and leaders on its scope and priorities, targeted tax audits of major construction contractors that may not be in compliance with federal tax laws, civil and criminal tax enforcement actions under existing authorities, and educational efforts aimed at increasing voluntary tax
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Sponsored by: Rep. Elizabeth Esty
Introduced In House on 04/20/2016
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Environmental Justice Act of 2016 [HB-4645]
[Environmental ]
[Taxes ]
[Community Development ]
Environmental Justice Act of 2016 This bill amends the Internal Revenue Code to allow a credit against the employment taxes of a tax-exempt organization equal to 40% of amounts paid or incurred by such organization to support environmental justice communities or projects. The limit on the amount of such credit for a calendar year is $10,000.
Sponsored by: Rep. John Lewis
Introduced In House on 02/26/2016
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US Congress 114th Congress
Reducing Long-Term Unemployment Act [HB-4593]
[Labor, Jobs, Employment ]
[Taxes ]
[Unemployment ]
Reducing Long-Term Unemployment Act This bill amends the Internal Revenue Code to extend until December 31, 2017, the suspension of employment and railroad retirement taxes for employers who hire unemployed individuals. The aggregate reduction in taxes from such suspension is limited to $5,000 per employee. The bill modifies the unemployment requirement to require a signed affidavit from the unemployed individual that, during the entire 27-week period ending on the hiring date, such individual: (1) was receiving federal or state unemployment compensation,
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Sponsored by: Rep. Eleanor Norton
Introduced In House on 02/23/2016
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Fair Wage Act [HB-4508]
[Labor, Jobs, Employment ]
[Taxes ]
[Small Business ]
[Inflation ]
Fair Wage Act This bill amends the Fair Labor Standards Act of 1938 to increase the federal minimum wage for employees to: $8.00 an hour 30 days after this Act's enactment date or January 1, 2017, whichever date is earlier; $9.00 an hour, one year after the date the $8.00 an hour wage takes effect; $10.00 an hour, after two years; $11.00 an hour, after three years; $12.00 an hour, after four years; $13.00 an hour, after five years; $14.00 an hour, after six years; $15.00 an hour, after seven years; and the amount determined by the Department of
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Sponsored by: Rep. Donald Norcross
Referred To The Subcommittee On Workforce Protections. on 03/23/2016
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Restoring Americans' Healthcare Freedom Reconciliation Act of 2015 [HB-3762]
[Healthcare ]
[Finance ]
[Taxes ]
[Medicare and Medicaid ]
[Budget and Spending ]
[Public Health ]
Restoring Americans' Healthcare Freedom Reconciliation Act of 2015 TITLE I--HEALTH, EDUCATION, LABOR, AND PENSIONS (Sec. 101) This bill amends the Patient Protection and Affordable Care Act (PPACA) to terminate the Prevention and Public Health Fund, which provides for investment in prevention and public health programs to improve health and restrain the rate of growth in health care costs. Unobligated funds are rescinded. (Sec. 102) Funding for community health centers is increased. (Sec. 103) Certain funding for U.S. territories that establish
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Sponsored by: Rep. Tom Price
Pursuant To The Order Of The House Of January 25, 2016, The Chair Announced That The Unfinished Business Was The Further Consideration Of The Veto Message Of The President On H.r. 3762. on 02/02/2016