Employment Taxes
US Congress 114th Congress
Earnings Contingent Education Loans Act of 2015 ExCEL Act of 2015 [HB-3695]
[Student Loans ]
[Education ]
Earnings Contingent Education Loans Act of 2015 ExCEL Act of 2015 This bill amends the Higher Education Act of 1965 to replace several existing federal student loan programs with a single repayment plan that caps annual debt repayments based on the borrower's income. The bill terminates the authority of the Department of Education (ED) to make federal Direct Stafford Loans, Direct Unsubsidized Stafford Loans, and Direct PLUS loans, subject to exceptions for existing student borrowers, PLUS loans made to parents of undergraduates, and Direct Consolidation
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Sponsored by: Rep. Lee Zeldin
Referred To The Subcommittee On Higher Education And Workforce Training. on 03/23/2016
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Paying a Fair Share Act of 2015 [HB-362]
[Taxes ]
[Budget and Spending ]
Paying a Fair Share Act of 2015 Amends the Internal Revenue Code to require an individual taxpayer whose adjusted gross income exceeds $1 million (high-income taxpayer) 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
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Sponsored by: Rep. Barbara Lee
Introduced In House on 01/14/2015
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Disability Insurance Protection and Fraud Prevention Act of 2015 [HB-3482]
[Disabilities ]
[Social Security ]
[Medicare and Medicaid ]
[Budget and Spending ]
[Taxes ]
[Healthcare ]
[Labor, Jobs, Employment ]
[Law Enforcement ]
[Public Safety ]
[Insurance ]
[Crime ]
Disability Insurance Protection and Fraud Prevention Act of 2015 Requires the Inspector General of the Social Security Administration to increase the number of cooperative disability investigative units to 54 and distribute them equally among the most densely populated areas. Prohibits the Commissioner of Social Security, in determining whether an individual is under a disability for insurance benefit payment purposes, from considering: (1) an individual as approaching advanced age unless he or she has attained age 58; (2) an individual as having
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Sponsored by: Rep. Sam Graves
Referred To The Subcommittee On Social Security. on 09/16/2015
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Resettlement Accountability National Security Act of 2015 [HB-3314]
[Immigration ]
[National Security ]
[Medicare and Medicaid ]
[Social Security ]
[Healthcare ]
[Public Safety ]
[Poverty ]
[Human Services ]
[Food ]
Resettlement Accountability National Security Act of 2015 This bill prohibits the admission of refugees into the United States until Congress passes a joint resolution giving the Department of Homeland Security authority to resume admitting refugees. Requires the Government Accountability Office to report to Congress on refugees who received benefits under any of the following programs: Medicare, Medicaid, disability insurance under title II of the Social Security Act, the supplemental nutrition assistance program (SNAP, formerly the food stamp
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Sponsored by: Rep. Steve Scalise
Referred To The Subcommittee On Immigration And Border Security. on 09/08/2015
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Paycheck Relief Act of 2015 [HB-3267]
[Taxes ]
[Labor, Jobs, Employment ]
[Small Business ]
Paycheck Relief Act of 2015 This bill amends the Internal Revenue Code to reduce Federal Insurance Contributions Act (FICA) tax rates on wage income and corresponding tax rates on self-employment income.
Sponsored by: Rep. Roger Williams
Introduced In House on 07/28/2015
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One Social Security Act [HB-3150]
[Social Security ]
[Senior Citizens ]
[Budget and Spending ]
One Social Security Act This bill amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to merge the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund into a new, restructured Social Security Trust Fund to consist of the employment and self-employment taxes imposed with respect to wages and self-employment income. The annual report to Congress on the operation and status of the Trust Fund shall include an actuarial analysis of the benefit cost with respect to disabled
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Sponsored by: Rep. Raul Grijalva
Referred To The Subcommittee On Social Security. on 07/27/2015
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America's Energy Security Trust Fund Act of 2015 [HB-3104]
[Energy ]
[Taxes ]
[Transportation and Motor Vehicles ]
[Climate Change ]
[Budget and Spending ]
[Manufacturing ]
[Trade ]
America's Energy Security Trust Fund Act of 2015 Amends the Internal Revenue Code to impose an excise tax, beginning in calendar year 2016, on any taxable carbon substance sold by its manufacturer, producer, or importer. Defines "taxable carbon substance" as: (1) coal (including lignite and peat); (2) petroleum and any petroleum products; and (3) natural gas that is extracted, manufactured, or produced in the United States, or entered into the United States for consumption, use, or warehousing. Establishes in the Treasury the America's Energy Security
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Sponsored by: Rep. John Larson
Introduced In House on 07/16/2015
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Innovators Job Creation Act of 2015 [HB-3058]
[Taxes ]
[Small Business ]
[Labor, Jobs, Employment ]
[Technology and Innovation ]
[Economic Development ]
Innovators Job Creation Act of 2015 Amends the Internal Revenue Code to allow a qualified small business to elect to use a portion of its tax credit for increasing research expenditures as an offset against its payroll tax liability under the Federal Insurance Contributions Act. Defines "qualified small business" as a corporation, a partnership, or a person other than a tax-exempt organization that had gross receipts of less than $5 million for the taxable year and that did not have gross receipts for any period preceding the five-taxable-year period
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Sponsored by: Rep. Ron Kind
Introduced In House on 07/14/2015
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Senior and Retired Volunteers Act of 2015 [HB-2885]
[Taxes ]
[Senior Citizens ]
[Property Tax ]
[Retirement ]
Senior and Retired Volunteers Act of 2015 Amends the Internal Revenue Code to allow individuals who have attained age 60 or are disabled an exemption from income and employment taxes for real property tax abatements received under a state or local program in which such individuals have provided services in exchange for such abatements.
Sponsored by: Rep. James McGovern
Introduced In House on 06/24/2015
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Tax Code Termination Act [HB-27]
[Taxes ]
[Budget and Spending ]
[Finance ]
[Small Business ]
[Labor, Jobs, Employment ]
[Economic Development ]
Tax Code Termination Act Terminates the Internal Revenue Code of 1986 after December 31, 2019, except for self-employment taxes, Federal Insurance Contributions Act (FICA) taxes, and railroad retirement taxes. Requires a two-thirds majority vote in Congress to change such termination date. Declares that any new federal tax system should be a simple and fair system that: (1) applies a low rate to all Americans, (2) provides tax relief for working Americans, (3) protects the rights of taxpayers and reduces tax collection abuses, (4) eliminates the
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Sponsored by: Rep. Alexander Mooney
Introduced In House on 01/06/2015
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FairTax Act of 2015 [HB-25]
[Taxes ]
[Budget and Spending ]
[Medicare and Medicaid ]
[Social Security ]
[Healthcare ]
[Senior Citizens ]
[Poverty ]
FairTax 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: Rep. Steve Russell
Introduced In House on 01/06/2015
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Independent Contractor Tax Fairness and Simplification Act of 2015 [HB-2483]
[Taxes ]
[Labor, Jobs, Employment ]
[Small Business ]
Independent Contractor Tax Fairness and Simplification Act of 2015 Amends the Internal Revenue Code to set forth criteria for classifying a worker as an employee or an independent contractor. Prohibits: (1) any retroactive assessment of employment tax, except with respect to certain skilled workers, for tax periods after December 31, 1978, unless the employer had no reasonable basis for not treating a worker as an employee, and (2) the issuance, after the enactment of this Act, of Treasury regulations with respect to the employment status of any
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Sponsored by: Rep. Steve Scalise
Introduced In House on 05/20/2015
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Main Street Revival Act [HB-2409]
[Taxes ]
[Small Business ]
[Labor, Jobs, Employment ]
[Economic Development ]
Main Street Revival Act Amends the Internal Revenue Code to allow a specified small business to pay its first-year employment taxes in four annual installments. Defines "specified small business" as any HUBZone business (a business operating in a historically underutilized business zone as defined by the Small Business Act) that is not reasonably expected to employ more than 25 full-time employees in its first year of operation.
Sponsored by: Rep. Sean Maloney
Introduced In House on 05/19/2015
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Coal Healthcare and Pensions Protection Act of 2015 [HB-2403]
[Healthcare ]
[Pensions ]
[Energy ]
[Labor, Jobs, Employment ]
[Mining ]
[Medicare and Medicaid ]
[Budget and Spending ]
[Funding ]
Coal Healthcare and Pensions Protection Act of 2015 Amends the Surface Mining Control and Reclamation Act of 1977 to address potential shortages in the Multiemployer Health Benefit Plan for payment of health care benefits to retired coal miners by expanding the eligible uses of interest transferable to the plan from the Abandoned Mine Reclamation Fund, and supplemental payments from the General Fund of the Treasury. Requires calculation of such amount by taking into account only those beneficiaries who are actually enrolled in the plan as of the
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Sponsored by: Rep. Alexander Mooney
Referred To The Subcommittee On Energy And Mineral Resources. on 06/10/2015
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Mobile Workforce State Income Tax Simplification Act of 2015 [HB-2315]
[Taxes ]
[Labor, Jobs, Employment ]
Mobile Workforce State Income Tax Simplification Act of 2015 (Sec.2) This bill prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. The bill also exempts employers from state income tax withholding and information reporting requirements for employees
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Sponsored by: Rep. Ted Poe
Received In The Senate. on 09/22/2016
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VOW to Hire Heroes Extension Act of 2015 [HB-2265]
[Veterans ]
[Taxes ]
[Labor, Jobs, Employment ]
[Small Business ]
[Unemployment ]
[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: Rep. Sean Maloney
Introduced In House on 05/12/2015
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Keeping Social Security Solvent Act of 2015 [HB-2078]
[Social Security ]
[Taxes ]
[Retirement ]
[Budget and Spending ]
Keeping Social Security Solvent Act of 2015 Amends the Internal Revenue Code, with respect to the taxes on employment and self-employment compensation, to repeal the limit on the amount of compensation subject to such taxes (i.e., the contribution and benefit base, currently $118,500 in 2015).
Sponsored by: Rep. Paul Tonko
Introduced In House on 04/28/2015
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FAIR Social Security Act Fair Adjustment and Income Revenue for Social Security Act [HB-1984]
[Social Security ]
[Medicare and Medicaid ]
[Senior Citizens ]
[Labor, Jobs, Employment ]
[Healthcare ]
FAIR Social Security Act Fair Adjustment and Income Revenue for Social Security Act This bill repeals the cap on the amount of income ($118,500 in 2015) that is subject to the employment or self-employment tax for funding social security benefits. The bill also reallocates employment and self-employment tax revenues to increase Social Security Trust Fund solvency. The Bureau of Labor Statistics of the Department of Labor must prepare and publish an index for each calendar month to be known as the Consumer Price Index for Elderly Consumers that indicates
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Sponsored by: Rep. Raul Grijalva
Referred To The Subcommittee On Health, Employment, Labor, And Pensions. on 11/16/2015
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Social Security Protection and Truth in Budgeting Act of 2015 [HB-1983]
[Social Security ]
[Budget and Spending ]
[Senior Citizens ]
Social Security Protection and Truth in Budgeting Act of 2015 Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to prohibit the receipts and disbursements of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund (Social Security trust funds) from being included in the federal budget baseline for any fiscal year and from being counted as new budget authority, outlays, receipts, or deficit or surplus for purposes of offsetting any tax decrease or spending
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Sponsored by: Rep. Peter DeFazio
Referred To The Subcommittee On Social Security. on 05/11/2015
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Veterans Back to Work Act of 2015 [HB-1803]
[Veterans ]
[Taxes ]
[Labor, Jobs, Employment ]
[Social Security ]
[Budget and Spending ]
Veterans Back to Work Act of 2015 Amends the Internal Revenue Code to: (1) make permanent the work opportunity tax credit for hiring qualified veterans (veterans receiving compensation for a service-connected disability and other federal assistance), and (2) allow employers who hire qualified veterans an exemption from employment and railroad retirement taxes for such veterans' first-year wages. Appropriates amounts to the Social Security Old-Age and Survivors Trust Fund and the Federal Disability Insurance Trust Fund to cover any revenue loss to
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Sponsored by: Rep. Ted Poe
Introduced In House on 04/15/2015