Income Tax Deductions
US Congress 117th Congress
Tax Cuts and Jobs Act [S.126]
[Taxes ]
[Labor, Jobs, Employment ]
[Budget and Spending ]
[Small Business ]
[Economic Development ]
A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law, and for other purposes.
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End Taxpayer Subsidies for Drug Ads Act [S.141]
[Pharmaceuticals ]
[Taxes ]
[Healthcare ]
A bill to amend the Internal Revenue Code of 1986 to deny the deduction for advertising and promotional expenses for prescription drugs.
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US Congress 117th Congress
Primary Care Enhancement Act of 2021 [S.128]
[Healthcare ]
[Taxes ]
[Insurance ]
A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of direct primary care service arrangements as medical care, to provide that such arrangements do not disqualify deductible health savings account contributions, and for other purposes.
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US Congress 117th Congress
Securing Access to Lower Taxes by ensuring Deductibility Act SALT Deductibility Act [S.85]
[Taxes ]
[Property Tax ]
A bill to amend the Internal Revenue Code of 1986 to repeal the limitation on the deduction for certain taxes, including State and local property and income taxes.
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US Congress 117th Congress
SALT Deductibility Act Securing Access to Lower Taxes by ensuring Deductibility Act [HB-613]
[Taxes ]
[Property Tax ]
To amend the Internal Revenue Code of 1986 to repeal the limitation on the deduction for certain taxes, including State and local property and income taxes.
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US Congress 117th Congress
Roadmap to Congressional Reform Act [HB-470]
[Budget and Spending ]
To withhold the salaries of Members of Congress upon failure to agree to a budget resolution, and for other purposes.
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US Congress 117th Congress
Removing Incentives for Outsourcing Act [S.20]
[Taxes ]
[Finance ]
[Trade ]
[International ]
[Budget and Spending ]
[Economic Development ]
A bill to amend the Internal Revenue Code of 1986 to modify the global intangible low-taxed income by repealing the tax-free deemed return on investments and determining net CFC tested income on a per-country basis.
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US Congress 117th Congress
A joint resolution proposing amendments to the Constitution of the United States relative to the line item veto, a limitation on the number of terms that a Member of Congress may serve, and requiring a vote of two-thirds of the membership of both Houses of Congress on any legislation raising or imposing new taxes or fees. [SJR-2]
[Taxes ]
[Budget and Spending ]
[Elections ]
A joint resolution proposing amendments to the Constitution of the United States relative to the line item veto, a limitation on the number of terms that a Member of Congress may serve, and requiring a vote of two-thirds of the membership of both Houses of Congress on any legislation raising or imposing new taxes or fees.
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US Congress 117th Congress
Abortion Is Not Health Care Act of 2021 [HB-380]
[Reproductive Rights / Abortion ]
[Taxes ]
[Healthcare ]
To amend the Internal Revenue Code of 1986 to provide that amounts paid for an abortion are not taken into account for purposes of the deduction for medical expenses.
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US Congress 117th Congress
To treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits. [HB-373]
[Taxes ]
[Healthcare ]
[Public Health ]
To treat certain face coverings and disinfectants as medical expenses for purposes of certain Federal tax benefits.
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US Congress 117th Congress
Ensuring Telehealth Expansion Act of 2021 [HB-341]
[Healthcare ]
[Telecommunications ]
[Technology and Innovation ]
[Public Health ]
To make permanent certain telehealth flexibilities established in response to COVID-19.
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US Congress 117th Congress
Pandemic Healthcare Access Act [HB-295]
[Healthcare ]
[Insurance ]
[Public Health ]
To waive high deductible health plan requirements for health savings accounts.
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US Congress 117th Congress
STARTS Act of 2021 Safe Teachers Assistance and Return To School Act of 2021 [HB-306]
[Taxes ]
[Education ]
[Public Health ]
[Funding ]
[Budget and Spending ]
To amend the Internal Revenue Code of 1986 to temporarily increase the educator expense deduction to facilitate the purchase of personal protective equipment and cleaning supplies during the COVID-19 pandemic, and for other purposes.
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US Congress 117th Congress
End Diaper Need Act of 2021 [HB-259]
[Healthcare ]
[Public Health ]
[Human Services ]
[Poverty ]
[Children and Youth ]
To amend the Public Health Service Act to address the increased burden that maintaining the health and hygiene of infants and toddlers places on families in need, the resultant adverse health effects on children and families, and the limited child care options available for infants and toddlers who lack sufficient diapers, and for other purposes.
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US Congress 117th Congress
SALT Fairness Act of 2021 [HB-202]
[Taxes ]
[Budget and Spending ]
To amend the Internal Revenue Code of 1986 to repeal the limitation on deduction for State and local taxes, and for other purposes.
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US Congress 117th Congress
FairTax Act of 2021 [HB-25]
[Taxes ]
[Finance ]
[Budget and Spending ]
[Small Business ]
[Economic Development ]
To promote freedom, fairness, and economic opportunity by repealing the income tax and other taxes, abolishing the Internal Revenue Service, and enacting a national sales tax to be administered primarily by the States.
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US Congress 117th Congress
Freedom for Families Act [HB-53]
[Healthcare ]
[Taxes ]
[Family-Related Legislation ]
[Labor, Jobs, Employment ]
To amend the Internal Revenue Code of 1986 to allow for tax-advantaged distributions from health savings accounts during family or medical leave, and for other purposes.
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US Congress 116th Congress
HITS Act Help Independent Tracks Succeed Act [S.4955]
[Arts and Culture ]
[Finance ]
[Taxes ]
[Small Business ]
[Economic Development ]
Permits taxpayers to treat as currently deductible expenses the cost of qualified sound recording productions not exceeding $150,000 in a taxable year. The bill defines qualified sound recording production as certain sound recordings produced and recorded in the United States.
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US Congress 116th Congress
Charitable Conservation Easement Program Integrity Act of 2020 [HB-8842]
[Taxes ]
[Real Estate ]
[Environmental ]
[Finance ]
Limits the aggregate amount of a partner's annual tax deductions for qualified conservation contributions of a partnership to 2.5 times the partner's adjusted basis in the partnership. (Under current law, a qualified conservation contribution is the contribution of a qualified real property interest to a qualified organization exclusively for conservation purposes.) The limitation applies for the first three taxable years after the individual becomes a partner in the partnership. It does not apply to certain family partnerships.
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US Congress 116th Congress
Preserving Charitable Incentives Act [HB-8817]
[Taxes ]
[Small Business ]
[Food ]
[Consumer Protection ]
[Budget and Spending ]
[Nonprofit ]
Increases the cap for corporate charitable tax deductions from 25% to 100% of a corporation's taxable income for taxable years beginning in 2020 and 2021. This increase encourages corporate donors (e.g., restaurants and retailers) to donate excess inventory rather than destroying it. The bill allows a carryover of excess inventory into the succeeding taxable year. The bill also directs the Department of the Treasury to revise regulations with respect to the treatment of inventory as costs of goods sold for purposes of the charitable tax deduction.