Income Tax Credits
US Congress 115th Congress
Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act [HB-88]
[Public Lands and National Parks ]
[Military ]
[Arts and Culture ]
[Recreation ]
[Community Development ]
[Funding ]
[Grants ]
[Tourism ]
Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act (Sec. 3) This bill modifies the boundary of Shiloh National Military Park in Tennessee and Mississippi to include the Fallen Timbers Battlefield, the Russell House Battlefield, and the Davis Bridge Battlefield. The Department of the Interior may acquire such lands, which shall be administered as part of the park. (Sec. 4) The bill establishes the Parker's Crossroads Battlefield in Tennessee as an affiliated area of the National Park System. The
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Sponsored by: Sen. Marsha Blackburn
Message On House Action Received In Senate And At Desk: House Amendment To Senate Amendment. on 12/21/2018
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FairTax Act of 2017 [HB-25]
[Taxes ]
[Budget and Spending ]
[Medicare and Medicaid ]
[Social Security ]
[Healthcare ]
[Senior Citizens ]
[Poverty ]
FairTax Act of 2017 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 2019, 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. Ted Poe
Introduced In House on 01/03/2017
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Credit for Caring Act of 2017 [HB-2505]
[Taxes ]
[Healthcare ]
[Senior Citizens ]
[Family-Related Legislation ]
Credit for Caring Act of 2017 This bill amends the Internal Revenue Code to allow an eligible caregiver a new tax credit for 30% of the cost of long-term care expenses that exceed $2,000, up to $3,000 in a taxable year. The bill defines "eligible caregiver" as an individual who has earned income for the taxable year in excess of $7,500 and pays or incurs expenses for providing care to a spouse or other dependent relative with long-term care needs.
Sponsored by: Rep. David Cicilline
Introduced In House on 05/17/2017
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Credit for Caring Act of 2017 [S.1151]
[Healthcare ]
[Taxes ]
[Senior Citizens ]
[Family-Related Legislation ]
Credit for Caring Act of 2017 This bill amends the Internal Revenue Code to allow an eligible caregiver a new tax credit for 30% of the cost of long-term care expenses that exceed $2,000, up to $3,000 in a taxable year. The bill defines "eligible caregiver" as an individual who has earned income for the taxable year in excess of $7,500 and pays or incurs expenses for providing care to a spouse or other dependent relative with long-term care needs.
Sponsored by: Sen. Angus King
Read Twice And Referred To The Committee On Finance. on 05/17/2017
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School Infrastructure Modernization Act of 2017 [S.1156]
[Education ]
[Taxes ]
[Construction ]
[Infrastructure ]
[Budget and Spending ]
School Infrastructure Modernization Act of 2017 This bill amends the Internal Revenue Code to allow rehabilitation expenditures for any building which is a qualified public educational facility to qualify for the rehabilitation tax credit. A "qualified public educational facility" is a school facility which is part of a public elementary or secondary school and is owned by a private, for-profit corporation pursuant to a public-private partnership agreement with a state or local educational agency.
Sponsored by: Sen. Mark Warner
Read Twice And Referred To The Committee On Finance. (sponsor Introductory Remarks On Measure: Cr S3013-3014) on 05/17/2017
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Adoption Tax Credit Refundability Act of 2017 [HB-2476]
[Taxes ]
[Family-Related Legislation ]
[Children and Youth ]
Adoption Tax Credit Refundability Act of 2017 This bill amends the Internal Revenue Code to make the tax credit for adoption expenses refundable.
Sponsored by: Rep. Robert Wittman
Introduced In House on 05/17/2017
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Offshore WIND Act Offshore Wind Incentives for New Development Act [HB-2413]
[Energy ]
[Taxes ]
[Environmental ]
[Climate Change ]
Offshore WIND Act Offshore Wind Incentives for New Development Act This bill amends the Internal Revenue Code to expand the tax credit for investment in energy property to include a qualified offshore wind property until January 1, 2026. A "qualified offshore wind property" is a facility that: (1) uses wind to produce electricity; and (2) is located in the inland navigable waters of the United States including the Great Lakes, or in the coastal waters of the United States, including the territorial seas of the United States, the exclusive economic
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Sponsored by: Rep. James Langevin
Introduced In House on 05/11/2017
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Offshore WIND Act Offshore Wind Incentives for New Development Act [S.1102]
[Energy ]
[Taxes ]
[Environmental ]
[Climate Change ]
Offshore WIND Act Offshore Wind Incentives for New Development Act This bill amends the Internal Revenue Code to expand the tax credit for investment in energy property to include a qualified offshore wind property with construction that begins before January 1, 2026. A "qualified offshore wind property" is a facility that: (1) uses wind to produce electricity; and (2) is located in the inland navigable waters of the United States including the Great Lakes, or in the coastal waters of the United States, including the territorial seas of the United
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Sponsored by: Sen. Jack Reed
Read Twice And Referred To The Committee On Finance. on 05/11/2017
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Duplicative Green Building Program Evaluation Act [S.1071]
[Environmental ]
[Construction ]
[Energy ]
[Housing ]
Duplicative Green Building Program Evaluation Act
Sponsored by: Sen. Jeff Flake
Read Twice And Referred To The Committee On Energy And Natural Resources. on 05/09/2017
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LEAP Act Leveraging and Energizing America's Apprenticeship Programs Act [HB-2399]
[Labor, Jobs, Employment ]
[Taxes ]
[Budget and Spending ]
[Small Business ]
[Education ]
LEAP Act Leveraging and Energizing America's Apprenticeship Programs Act This bill amends the Internal Revenue Code to allow employers a business-related tax credit of $1,500 for hiring an apprenticeship employee who has not attained age 25 at the close of the taxable year or $1,000 for an apprenticeship employee who has attained age 25. The bill allows such credit for no more than two taxable years with respect to any apprenticeship employee. An "apprenticeship employee" is an employee who is employed in an officially-recognized apprenticeable
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Sponsored by: Rep. Raja Krishnamoorthi
Introduced In House on 05/08/2017
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VETERAN Act Veterans Equal Treatment Ensures Relief and Access Now Act [HB-2372]
[Healthcare ]
[Taxes ]
[Veterans ]
[Insurance ]
VETERAN Act Veterans Equal Treatment Ensures Relief and Access Now Act (Sec. 2) This bill amends the Internal Revenue Code to specify that, for the purpose of determining eligibility for the premium assistance tax credit, an individual may not be treated as eligible for coverage under certain Department of Veterans Affairs health insurance programs unless the individual is enrolled in the program. The bill applies to the premium assistance credit under current law for tax years ending after 2013 and, if the American Health Care Act of 2017 is enacted,
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Sponsored by: Rep. Robert Wittman
Read The Second Time. Placed On Senate Legislative Calendar Under General Orders. Calendar No. 301. on 02/06/2018
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Dynamic Glass Act [S.1054]
[Energy ]
[Taxes ]
[Construction ]
Dynamic Glass Act This bill amends the Internal Revenue Code to specify that the use of electrochromic glass qualifies for the tax credit for investment in energy property. (Electrochromic glass is able to switch from clear to dark using a switch, sensor, timer, or similar controls.)
Sponsored by: Sen. Edward Markey
Read Twice And Referred To The Committee On Finance. on 05/04/2017
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Save for Success Act [HB-2378]
[Education ]
[Taxes ]
[Student Loans ]
[Budget and Spending ]
Save for Success Act This bill amends the Internal Revenue Code, with respect to the American Opportunity Tax Credit for qualified tuition and related expenses, to: (1) permit up to $250 of the credit per year to be used for college savings contributions that are taken into account before tuition and fees, (2) direct the Departments of the Treasury and Education to jointly establish a pilot program to make periodic payments of the credit as educational expenses for a student are incurred during the taxable year, and (3) direct Treasury to establish
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Sponsored by: Rep. Eleanor Norton
Introduced In House on 05/04/2017
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Military Spouse Hiring Act [HB-2318]
[Military ]
[Taxes ]
[Labor, Jobs, Employment ]
[Veterans ]
[Small Business ]
[Finance ]
Military Spouse Hiring Act This bill amends the Internal Revenue Code to expand the Work Opportunity Tax Credit (WOTC) to include the hiring of a qualified military spouse. (The WOTC permits employers who hire individuals who are members of a targeted group such as qualified veterans, ex-felons, or long-term unemployment recipients to claim a tax credit equal to a portion of the wages paid to those individuals.) A "qualified military spouse" is any individual who is certified by the designated local agency as being (as of the hiring date) a spouse
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Sponsored by: Rep. James McGovern
Introduced In House on 05/03/2017
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Putting Main Street FIRST Act Putting Main Street FIRST: Finishing Irresponsible Reckless Speculative Trading Act [HB-2306]
[Finance ]
[Taxes ]
[Small Business ]
[Trade ]
[Investments ]
Putting Main Street FIRST Act Putting Main Street FIRST: Finishing Irresponsible Reckless Speculative Trading Act This bill amends the Internal Revenue Code to impose a .03% excise tax on the purchase of a security if: (1) such purchase occurs on, or is subject to the rules of, a qualified board or exchange located in the United States; or (2) the purchaser or seller is a U.S. person. A "security" includes: (1) any share of stock in a corporation, (2) any partnership or beneficial ownership interest in a partnership or trust; (3) any note, bond,
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Sponsored by: Rep. Raul Grijalva
Introduced In House on 05/03/2017
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LEO Fair Retirement Act of 2017 [HB-2294]
[Retirement ]
[Law Enforcement ]
[Taxes ]
[Pensions ]
[Labor, Jobs, Employment ]
LEO Fair Retirement Act of 2017 This bill provides that for purposes of computing the annuity of a federal law enforcement officer (LEO) under the Civil Service Retirement System and the Federal Employees Retirement System, any premium pay earned by such LEO in excess of limitations imposed on such pay shall be included in the LEO's average pay, contingent on the payment of a specified lump sum by the LEO to the Office of Personnel Management. The bill makes postal inspectors eligible for availability pay (i.e., premium pay paid to LEOs who are
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Sponsored by: Rep. Eleanor Norton
Introduced In House on 05/02/2017
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Supermarket Tax Credit for Underserved Areas Act [HB-2289]
[Taxes ]
[Food ]
[Economic Development ]
[Community Development ]
[Small Business ]
[Finance ]
Supermarket Tax Credit for Underserved Areas Act This bill amends the Internal Revenue Code to: (1) increase the rate of the rehabilitation tax credit for a supermarket building placed in service after December 31, 2017, and before January 1, 2020, in an underserved area (i.e., any enterprise community or empowerment zone and any renewal community); (2) increase by $1,000 the limit on wages eligible for the work opportunity tax credit for employees of a supermarket located in an underserved area; and (3) allow a business-related tax credit for 15%
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Sponsored by: Rep. Raul Grijalva
Introduced In House on 05/02/2017
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Child and Dependent Care Tax Credit Improvement Act of 2017 [HB-2238]
[Taxes ]
[Children and Youth ]
[Family-Related Legislation ]
Child and Dependent Care Tax Credit Improvement Act of 2017 This bill amends the Internal Revenue Code, with respect to the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent, to: (1) increase to $126,000, the adjusted gross income threshold level above which such credit is incrementally reduced; (2) increase the dollar limit on the allowable amount of such credit; (3) allow an inflation adjustment to the adjusted gross income threshold and the maximum credit amounts, beginning after 2018; and (4) make such
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Sponsored by: Rep. Val Demings
Introduced In House on 04/28/2017
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Clean Vehicles Incentive Act of 2017 [HB-2253]
[Taxes ]
[Energy ]
[Air Quality ]
[Environmental ]
[Transportation and Motor Vehicles ]
[Small Business ]
[Climate Change ]
Clean Vehicles Incentive Act of 2017 This bill amends the Internal Revenue Code to allow certain businesses a general business tax credit for the cost of certain clean-fuel vehicle property and the use of clean-burning fuel if the businesses are located in areas designated as nonattainment areas under the Clean Air Act or have qualified clean-fuel vehicle property that is used substantially within a nonattainment area. The bill also allows a new qualified hybrid motor vehicle tax credit for hybrid vehicles placed in service after December 31, 2016,
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Sponsored by: Rep. Jose Serrano
Introduced In House on 04/28/2017
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Solar EDGE Act Solar Expansion of Distributed Generation Exponentially Act [HB-2217]
[Energy ]
[Taxes ]
[Small Business ]
Solar EDGE Act Solar Expansion of Distributed Generation Exponentially Act This bill amends the Internal Revenue Code to increase for 2 years tax credits that apply to solar property with a nameplate capacity of less than 20 kilowatts. The increases apply to the investment tax credit and the tax credit for residential energy efficient property expenditures.
Sponsored by: Rep. Ted Lieu
Introduced In House on 04/27/2017