Employment Taxes

Federal
US Congress 113th Congress

Small Business Tax Equalization and Compliance Act of 2014 [HB-5615] [Taxes ] [Small Business ] [Labor, Jobs, Employment ] [Consumer Protection ]
Small Business Tax Equalization and Compliance Act of 2014 - Amends the Internal Revenue Code to extend the tax credit for social security taxes paid for employee cash tips to employers of cosmetologists. Requires employers of cosmetologists to report income and tips of their cosmetology employees and to provide income and tip information to self-employed cosmetologists to whom they pay more than $600 in the taxable year. Imposes similar reporting requirements upon individuals who rent chairs to cosmetologists. Requires such employers to provide (continued...)

  

Sponsored by: Rep. Sam Johnson Referred To The House Committee On Ways And Means. on 09/18/2014

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Federal
US Congress 113th Congress

To delay for 1 year the application of Revenue Ruling 2012-18 with respect to the characterization of payments as tips or service charges. [HB-5341] [Taxes ] [Labor, Jobs, Employment ] [Small Business ]
Prohibits the Secretary of the Treasury from applying Revenue Ruling 2012-18 (or any similar guidance) for purposes of determining whether any payment made before January 1, 2015, is a tip as opposed to a service charge.

  

Sponsored by: Rep. Pete Gallego Referred To The House Committee On Ways And Means. on 07/31/2014

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Federal
US Congress 113th Congress

America's Energy Security Trust Fund Act of 2014 [HB-5307] [Energy ] [Taxes ] [Transportation and Motor Vehicles ] [Climate Change ] [Manufacturing ] [Budget and Spending ] [Trade ]
America's Energy Security Trust Fund Act of 2014 - 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 (continued...)

  

Sponsored by: Rep. John Larson Referred To The Committee On Ways And Means, And In Addition To The Committee On Foreign Affairs, 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. on 07/31/2014

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Federal
US Congress 113th Congress

Social Security 2100 Act [HB-5306] [Social Security ] [Taxes ] [Budget and Spending ] [Senior Citizens ] [Medicare and Medicaid ] [Healthcare ] [Investments ] [Labor, Jobs, Employment ] [Pensions ] [Retirement ]
Social Security 2100 Act - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSA) to: increase the primary insurance amount formula factor from 90% to 93% for all eligible beneficiaries, beginning in 2015; revise computation of cost-of-living adjustments (COLAs) to use the Consumer Price Index for Elderly Consumers (CPI-E); increase the special minimum primary insurance amount (25% above the federal poverty line) for lifetime low earners based on years in the workforce. Amends the Internal Revenue (continued...)

  

Sponsored by: Rep. Michael Capuano Referred To The Subcommittee On Health, Employment, Labor, And Pensions. on 11/17/2014

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Federal
US Congress 113th Congress

Savings Enhancement for Education in College Act [HB-529] [Education ] [Taxes ] [Student Loans ]
Savings Enhancement for Education in College Act - Amends the Internal Revenue Code to: (1) allow a tax credit for contributions to qualified tuition plans; and (2) allow an exclusion, up to $600, from the gross income of an employee for employer contributions to a qualified tuition program.

  

Sponsored by: Rep. Henry Johnson Referred To The House Committee On Ways And Means. on 02/06/2013

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Federal
US Congress 113th Congress

Let Seniors Work Act of 2014 [HB-5243] [Social Security ] [Senior Citizens ] [Taxes ] [Retirement ] [Labor, Jobs, Employment ]
Let Seniors Work Act of 2014 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to: (1) eliminate the payroll tax for individuals who have attained retirement age, and (2) remove the limitation on the amount of outside income which a beneficiary may earn (earnings test) without incurring a reduction in benefits.

  

Sponsored by: Rep. Ron DeSantis Referred To The House Committee On Ways And Means. on 07/29/2014

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Federal
US Congress 113th Congress

Middle Class Payroll Tax Relief Act [HB-516] [Taxes ] [Labor, Jobs, Employment ] [Unemployment ] [Budget and Spending ]
Middle Class Payroll Tax Relief Act - Amends the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 to extend through 2013 the 2% reduction in employment tax rates for employees and self-employed individuals.

  

Sponsored by: Rep. Daniel Maffei Referred To The House Committee On Ways And Means. on 02/05/2013

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Federal
US Congress 113th Congress

Hire Just One Act of 2013 [HB-51] [Labor, Jobs, Employment ] [Unemployment ] [Taxes ] [Small Business ] [Economic Development ]
Hire Just One Act of 2013 - Amends the Internal Revenue Code to allow states, for a 120-day period beginning on the enactment date of this Act, to implement an employment assistance voucher program, in lieu of paying unemployment compensation directly to employees, under which an eligible individual is issued an employment assistance voucher and is hired by a participating employer who receives a subsidy from the state for the wages paid to the employee. Defines an "eligible employee" as an individual who has been unemployed for at least six months, (continued...)

  

Sponsored by: Rep. Michael Fitzpatrick Referred To The Subcommittee On Human Resources. on 01/15/2013

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Federal
US Congress 113th Congress

Balancing Act [HB-505] [Taxes ] [Energy ] [Defense ] [International ] [Labor, Jobs, Employment ] [Budget and Spending ] [Transportation and Motor Vehicles ] [Infrastructure ] [Education ] [Veterans ] [Construction ] [Economic Development ] [Funding ] [Grants ] [Military ]
Balancing Act - Title I: Repeal Sequester - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act), as amended by the Budget Control Act of 2011, to repeal certain sequestration requirements for enforcement of a specified budget goal. Title II: Close Tax Loopholes to Achieve Balance - Subtitle A: 28 Percent Limitation on Certain Deductions and Exclusions - Amends the Internal Revenue Code to limit tax deductions and other tax exclusions for taxpayers whose adjusted gross income exceeds $200,000 ($250,000 (continued...)

  

Sponsored by: Rep. Raul Grijalva Referred To The Subcommittee On Early Childhood, Elementary, And Secondary Education. on 04/23/2013

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Federal
US Congress 113th Congress

Financial Services and General Government Appropriations Act, 2015 [HB-5016] [Finance ] [Budget and Spending ] [Taxes ] [Telecommunications ] [Healthcare ] [Labor, Jobs, Employment ] [Consumer Protection ] [Waste Management / Recycling ] [Data Privacy ] [Law Enforcement ] [National Security ] [Public Safety ] [Technology and Innovation ] [Small Business ] [Insurance ] [Cannabis ] [Firearms/Gun Control ] [Crime ]
- Sets forth permissions for and restrictions upon the use of funds under this Act. (Sec. 606) Prohibits the expenditure of funds under this Act by an entity unless it agrees to comply with the Buy American Act. (Sec. 607) Prohibits the use of funds under this Act by any person or entity that has been convicted of violating the Buy American Act. (Sec. 610) Prohibits the Executive Office of the President from using funds provided in this Act to request either a Federal Bureau of Investigation (FBI) background investigation or an IRS determination (continued...)

  

Sponsored by: Rep. Ander Crenshaw Received In The Senate And Read Twice And Referred To The Committee On Appropriations. on 07/17/2014

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Federal
US Congress 113th Congress

Emergency Unemployment Compensation Extension Act of 2014 [HB-4970] [Labor, Jobs, Employment ] [Budget and Spending ] [Pensions ] [Retirement ] [Unemployment ]
Emergency Unemployment Compensation Extension Act of 2014 - Amends the Supplemental Appropriations Act, 2008 (SAA, 2008) to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before five months after enactment of this Act. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until five months after enactment of this Act requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt (continued...)

  

Sponsored by: Rep. Dina Titus Referred To The Subcommittee On Higher Education And Workforce Training. on 11/17/2014

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Federal
US Congress 113th Congress

Startup Innovation Credit Act of 2014 [HB-4696] [Taxes ] [Small Business ] [Technology and Innovation ] [Labor, Jobs, Employment ] [Finance ] [Budget and Spending ] [Economic Development ]
Startup Innovation Credit Act of 2014 - 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 (FICA). 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 (continued...)

  

Sponsored by: Sen. Gary Peters Referred To The House Committee On Ways And Means. on 05/21/2014

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Federal
US Congress 113th Congress

Alternative Maximum Tax Act [HB-4512] [Taxes ]
Alternative Maximum Tax Act or the Max Tax Act - Amends the Internal Revenue Code to provide for an alternative maximum tax for a taxpayer other than a corporate taxpayer. Limits the tax to 50% of the taxpayer's adjusted gross income, calculated by adding all federal, state, and local taxes paid by the taxpayer during the taxable year and dividing that amount by the taxpayer's adjusted gross income.

  

Sponsored by: Rep. David Jolly Referred To The House Committee On Ways And Means. on 04/29/2014

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Federal
US Congress 113th Congress

Fair Playing Field Act of 2014 [HB-4503] [Taxes ] [Labor, Jobs, Employment ] [Small Business ] [Consumer Protection ] [Law Enforcement ]
Fair Playing Field Act of 2014 - Amends the Internal Revenue Code, with respect to the classification of workers for employment tax purposes, to: (1) repeal the prohibition against issuance of regulations and guidance by the Secretary 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; (2) direct the Secretary to issue regulations and other guidance to clarify the proper employment status of workers for employment tax purposes; (3) prohibit a retroactive assessment (continued...)

  

Sponsored by: Rep. Michael Capuano Sponsor Introductory Remarks On Measure. (cr E595) on 04/28/2014

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Federal
US Congress 113th Congress

Emergency Unemployment Compensation Extension Act of 2014 [HB-4415] [Labor, Jobs, Employment ] [Unemployment ] [Budget and Spending ] [Pensions ] [Healthcare ] [Insurance ] [Funding ] [Grants ] [Veterans ]
Emergency Unemployment Compensation Extension Act of 2014 - Amends the Supplemental Appropriations Act, 2008 (SAA, 2008) to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before June 1, 2014. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until May 31, 2014, requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act (continued...)

  

Sponsored by: Rep. Sean Maloney Referred To The Subcommittee On Health, Employment, Labor, And Pensions. on 06/13/2014

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Federal
US Congress 113th Congress

Disability Insurance Protection and Fraud Prevention Act of 2014 [HB-4111] [Insurance ] [Social Security ] [Disabilities ] [Funding ] [Healthcare ] [Taxes ] [Budget and Spending ] [Labor, Jobs, Employment ]
Disability Insurance Protection and Fraud Prevention Act of 2014 - Requires the Inspector General of the Social Security Administration to increase the number of cooperative disability investigative (CDI) 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 (continued...)

  

Sponsored by: Rep. Sam Graves Referred To The House Committee On Ways And Means. on 02/27/2014

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Federal
US Congress 113th Congress

Carl Levin and Howard P. "Buck" McKeon National Defense Authorization Act for Fiscal Year 2015 [HB-3979] [Defense ] [Labor, Jobs, Employment ] [Pensions ] [Funding ] [Grants ] [Healthcare ] [Insurance ] [Taxes ] [Budget and Spending ] [Small Business ] [Unemployment ] [Veterans ] [Law Enforcement ] [Public Safety ] [Retirement ]
Emergency Unemployment Compensation Extension Act of 2014 - (Sec. 2) Amends the Supplemental Appropriations Act, 2008 (SAA, 2008) to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before June 1, 2014. (Authority for payment of unemployment compensation expired on December 31, 2013. This amendment authorizes payment of compensation for the entire period between January 1, 2014, and June 1, 2014.) (Sec. 3) Amends the Assistance for Unemployed Workers and Struggling Families Act (continued...)

  

Sponsored by: Rep. Ted Poe Signed By President. on 12/19/2014

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Federal
US Congress 113th Congress

Emergency Unemployment Compensation Extension Act of 2014 [HB-3936] [Budget and Spending ] [Funding ] [Labor, Jobs, Employment ] [Unemployment ]
Emergency Unemployment Compensation Extension Act of 2014 - Amends the Supplemental Appropriations Act, 2008, (SSA, 2008) to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before July 1, 2014. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until June 30, 2014, requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this (continued...)

  

Sponsored by: Sen. Chris Van Hollen Referred To The Subcommittee On Railroads, Pipelines, And Hazardous Materials. on 01/29/2014

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Federal
US Congress 113th Congress

Emergency Unemployment Compensation Extension Act [HB-3824] [Labor, Jobs, Employment ] [Unemployment ] [Budget and Spending ] [Funding ] [Grants ] [Economic Development ]
Emergency Unemployment Compensation Extension Act - Amends the Supplemental Appropriations Act, 2008 to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before April 1, 2014. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until March 31, 2014, requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and September (continued...)

  

Sponsored by: Rep. Sean Maloney Sponsor Introductory Remarks On Measure. (cr H2068-2069) on 02/28/2014

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Federal
US Congress 113th Congress

Emergency Unemployment Compensation Continuation Act [HB-3813] [Agriculture ] [Finance ] [Insurance ] [Labor, Jobs, Employment ] [Taxes ] [Unemployment ] [Food ]
Emergency Unemployment Compensation Continuation Act - Amends the Supplemental Appropriations Act, 2008 to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before April 1, 2014. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until March 31, 2014, requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and September (continued...)

  

Sponsored by: Rep. David Cicilline Referred To The Subcommittee On General Farm Commodities And Risk Management. on 02/12/2014

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