BillCam

Income Tax Deferral

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Number	Legislature	Summary	Subjects
S.3949	Federal	Helping Parents Educate Children During the Coronavirus Pandemic This bill expands the types of educational expenses that may be paid from a qualified tuition program (commonly known as a 529 plan) for students enrolled at or attending an elementary or secondary public, private, or religious school. It also permits payments of certain education expenses for home schooling during the COVID-19 (i.e., coronavirus disease 2019) emergency period beginning on March 13, 2020, and ending on the date the emergency period has ended. The bill also permits penalty free distributions from tax-preferred retirement plans for the period after February 29, 2020, and before January 1, 2021, if contributed to a 529 plan. Republican: 100% (4) 100% Republican support	Taxation Academic Performance And Assessments Bank Accounts, Deposits, Capital Books And Print Media Cardiovascular And Respiratory Health Elementary And Secondary Education Emergency Medical Services And Trauma Care Employee Benefits And Pensions Higher Education Income Tax Deferral
HB-6529	Federal	COVID-19-Impacted Small Business Opportunity Zone Act This bill designates certain small businesses affected by COVID-19 (i.e., coronavirus disease 2019) as qualified opportunity zone businesses. This designation makes certain tax benefits, including favorable capital gains treatment, available to affected businesses that have experienced supply chain disruptions, staffing challenges, decrease in sales or customers, or partial or full suspension of business. Republican: 33% (1) Democrat: 66% (2) 33% Republican support 66% Democrat support	Taxation Business Investment And Capital Capital Gains Tax Cardiovascular And Respiratory Health Economic Development Economic Performance And Conditions Emergency Medical Services And Trauma Care Income Tax Deferral Income Tax Rates Infectious And Parasitic Diseases
S.3526	Federal	Protecting Taxpayer's Return on Investment Act of 2020 This bill sets forth requirements for the purchase or guarantee of a company's assets by the Department of the Treasury in response to the COVID-19 (i.e., coronavirus disease 2019) pandemic. Specifically, as a condition of such a transaction, companies must provide a warrant (i.e., the right to purchase company stock in the future at a specified exercise price) or a senior debt instrument to Treasury. The exercise price for a warrant must be set by Treasury for the primary benefit of taxpayers. Treasury is generally prohibited from purchasing or guaranteeing assets from an inverted domestic corporation (i.e., a domestic corporation that has been restructured to incorporate in a foreign jurisdiction for tax purposes) in response to COVID-19. An entity receiving specified assistance in response to COVID-19 may not claim the trade or business expenses tax deduction for the amount an individual employee is compensated above $500,000. Democrat: 100% (1) 100% Democrat support	Finance And Financial Sector Administrative Law And Regulatory Procedures Business Expenses Cardiovascular And Respiratory Health Corporate Finance And Management Department Of The Treasury Emergency Medical Services And Trauma Care Foreign And International Corporations Government Lending And Loan Guarantees Income Tax Deductions
HB-6276	Federal	Retirement Parity for Student Loans Act This bill allows certain employer-sponsored retirement plans to make matching contributions for an employee's student loan payments as if the loan payments were salary reduction contributions to the retirement plan. Democrat: 66% (6) Republican: 33% (3) 66% Democrat support 33% Republican support	Taxation Administrative Law And Regulatory Procedures Department Of The Treasury Employee Benefits And Pensions Income Tax Deferral Student Aid And College Costs
SR-339	Federal	A resolution supporting the goals and ideals of National Retirement Security Week, including raising public awareness of the various tax-preferred retirement vehicles, increasing personal financial literacy, and engaging the people of the United States on the keys to success in achieving and maintaining retirement security throughout their lifetimes. This resolution expresses support for the goals and ideals of National Retirement Security Week and acknowledges the need to raise public awareness of a variety of tax-preferred retirement vehicles. Republican: 50% (4) Democrat: 50% (4) 50% Republican support 50% Democrat support	Labor And Employment Finance And Financial Sector Commemorative Events And Holidays Employee Benefits And Pensions Financial Literacy Financial Services And Investments Income Tax Deferral
HB-4043	Federal	Vested Employee Pension Benefit Protection Act This bill amends the Internal Revenue Code to allow employees in the building and construction industry who have attained age 55 and are not separated from employment to make distributions from certain tax-exempt multiemployer pension plans if they were participants in such plan on or before April 30, 2013. Such payments shall be suspended during any period in which the multiemployer pension plan is in endangered or critical status. Republican: 85% (6) Democrat: 14% (1) 85% Republican support 14% Democrat support	Taxation Building Construction Employee Benefits And Pensions Income Tax Deferral
HB-4117	Federal	IRA Preservation Act of 2019 This bill modifies requirements for individual retirement accounts (IRAs). It requires the Department of the Treasury to make available to the public an overview of the laws and regulations related to IRAs and examples of common IRA errors and how to avoid them. The bill amends the Internal Revenue Code to (1) reduce penalties for taxpayers who voluntarily correct certain IRA errors, including excess contributions and failures to take required minimum distributions; (2) eliminate the 10% additional tax on early distributions that are attributable to withdrawal of interest or other income earned on excess contributions to an IRA; (3) repeal the tax disqualification penalty (loss of tax-exempt status) for accounts where employees engage in certain prohibited transactions; and (4) revise the statute of limitations for collecting certain taxes in connection with an IRA. Treasury must expand the Employee Plans Compliance Resolution System to allow trustees, custodians, and issuers of IRAs to address inadvertent failures for which an IRA owner was not at fault. Democrat: 60% (3) Republican: 40% (2) 60% Democrat support 40% Republican support	Taxation Administrative Law And Regulatory Procedures Department Of The Treasury Employee Benefits And Pensions Government Information And Archives Income Tax Deductions Income Tax Deferral Income Tax Exclusion Interest, Dividends, Interest Rates Sales And Excise Taxes
HB-3078	Federal	Expanding Access to Retirement Savings for Caregivers Act Democrat: 61% (13) Republican: 38% (8) 61% Democrat support 38% Republican support	Taxation Administrative Law And Regulatory Procedures Aging Department Of The Treasury Employee Benefits And Pensions Family Relationships Income Tax Deductions Income Tax Deferral Long-term, Rehabilitative, And Terminal Care Unemployment
S.1639	Federal	Ending the Carried Interest Loophole Act This bill revises the tax treatment of partnership interests received in connection with the performance of services. It eliminates the concept of carried interest, a form of compensation received by certain partners in private equity, real estate, or hedge funds for investment management services. Under current law, such compensation can be deferred from taxation until income is realized by the partnership. The bill requires partners to recognize deemed compensation received from a partnership annually, taxed at ordinary income tax rates and subject to self-employment taxation. The bill eliminates a partner's ability to defer tax on such compensation. Democrat: 100% (2) 100% Democrat support	Taxation Capital Gains Tax Commodities Markets Financial Services And Investments Income Tax Deferral Income Tax Rates Securities Tax Administration And Collection, Taxpayers
S.1431	Federal	Retirement Security and Savings Act of 2019 This bill modifies various tax policies, credits, and requirements that apply to employer-provided retirement plans and Individual Retirement Accounts. Republican: 50% (1) Democrat: 50% (1) 50% Republican support 50% Democrat support	Taxation Administrative Law And Regulatory Procedures Department Of The Treasury Employee Benefits And Pensions Government Information And Archives Income Tax Credits Income Tax Credits Income Tax Deductions Income Tax Deferral Income Tax Deferral
S.1431	Federal	Retirement Security and Savings Act of 2019 This bill modifies various tax policies, credits, and requirements that apply to employer-provided retirement plans and Individual Retirement Accounts. Republican: 50% (1) Democrat: 50% (1) 50% Republican support 50% Democrat support	Taxation Administrative Law And Regulatory Procedures Department Of The Treasury Employee Benefits And Pensions Government Information And Archives Income Tax Credits Income Tax Credits Income Tax Deductions Income Tax Deferral Income Tax Deferral
S.1428	Federal	Retirement Parity for Student Loans Act This bill allows certain employer-sponsored retirement plans to make matching contributions for an employee's student loan payments as if the loan payments were salary reduction contributions to the retirement plan. Democrat: 100% (7) 100% Democrat support	Taxation Administrative Law And Regulatory Procedures Department Of The Treasury Employee Benefits And Pensions Income Tax Deferral Student Aid And College Costs
S.1020	Federal	Retirement Security Flexibility Act of 2019 This bill modifies the nondiscrimination requirements that apply to certain employer-sponsored 401(k) retirement plans that include automatic contribution arrangements. Republican: 50% (2) Democrat: 50% (2) 50% Republican support 50% Democrat support	Taxation Employee Benefits And Pensions Income Tax Deferral
S.1000	Federal	Disaster Opportunity Zones Act This bill allows a certain number of population census tracts comprising a low-income community within a qualified disaster zone to be designated as additional opportunity zones. An opportunity zone is an economically distressed community where new investments, under certain conditions, may be eligible for preferential tax treatment. Currently, opportunity zones have been designated in parts of all 50 states, the District of Columbia, and five U.S. territories. The bill defines qualified disaster zone as that portion of the Hurricane Florence disaster area; the Hurricane Michael disaster area; the Mendocino and Carr wildfire disaster area; and the Camp, Woolsey, and Hill wildfire disaster area that is determined by the President to warrant federal government assistance. Republican: 100% (2) 100% Republican support	Taxation Business Investment And Capital California Capital Gains Tax Disaster Relief And Insurance Economic Development Fires Florida Forests, Forestry, Trees Georgia
S.972	Federal	Retirement Enhancement and Savings Act of 2019 This bill modifies requirements for tax-favored retirement savings accounts, employer-provided retirement plans, and retirement benefits for federal judges. With respect to employer-provided plans, the bill modifies requirements regarding multiple employer plans, automatic enrollment and nonelective contributions, loans, terminating or transferring plans, reporting and disclosure rules, nondiscrimination rules, selecting lifetime income providers, and Pension Benefit Guaranty Corporation premiums. The bill also increases the tax credit for small employer pension plan startup costs and allows a tax credit for small employers that establish retirement plans that include automatic enrollment. With respect to Individual Retirement Accounts (IRAs), the bill treats taxable non-tuition fellowship and stipend payments as compensation, repeals the maximum age for traditional IRA contributions, and permits any IRA to be a shareholder of any S corporation that is a bank. The bill makes several modifications to retirement benefits for magistrate judges of the U.S. Tax Court and other federal judges. The bill also modifies various tax provisions to reinstate and increase the tax exclusion for benefits provided to volunteer firefighters and emergency medical responders, revise the required distribution rules for pension plans, increase penalties for failing to file tax or retirement plan returns, and require the Internal Revenue Service to share returns and return information with U.S. Customs Border Protection to administer the heavy vehicle use tax. Republican: 75% (3) Democrat: 25% (1) 75% Republican support 25% Democrat support	Taxation Border Security And Unlawful Immigration Consumer Credit Corporate Finance And Management Emergency Medical Services And Trauma Care Employee Benefits And Pensions Fires First Responders And Emergency Personnel Government Employee Pay, Benefits, Personnel Management Government Information And Archives
HB-2258	Federal	Promotion and Expansion of Private Employee Ownership Act of 2019 This bill expands tax incentives and federal assistance for employee stock ownership plans (ESOPs) that are sponsored by S corporations. The bill provides additional tax incentives for ESOPs by (1) extending to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities to an ESOP; and (2) allowing a tax deduction for 50% of the interest received by a bank on loans to S corporation-sponsored ESOPs for the purchase of employer securities. The Department of the Treasury must establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations. The bill defines an "ESOP business concern" and allows such a concern to continue to qualify as a small business for the purposes of programs under the Small Business Act. An "ESOP business concern" is a business concern that was a small business concern eligible for a loan, preference, or other program under the Small Business Act before more than 49% of the business concern was acquired by an ESOP. Democrat: 50% (27) Republican: 50% (27) 50% Democrat support 50% Republican support	Taxation Capital Gains Tax Department Of The Treasury Employee Benefits And Pensions Executive Agency Funding And Structure Income Tax Deductions Income Tax Deferral Interest, Dividends, Interest Rates Securities Small Business
HB-2145	Federal	Disaster Tax Relief Act of 2019 This bill allows various tax credits, tax deductions, and modifications to existing rules for individuals and businesses affected by certain federally declared disasters that began after January 1, 2018, and before the enactment of this bill. With respect to individuals and businesses in the affected areas, the bill waives the 10% additional tax on certain early distributions from retirement plans, permits individuals to recontribute funds to retirement plans if the funds were distributed for a home purchase that was cancelled on account of a disaster, increases the limit and extends the repayment deadline for loans from retirement plans, allows an employee retention tax credit for employers affected by disasters, temporarily suspends the limitation on tax deductions for charitable contributions for relief efforts in disaster areas, modifies the rules for the deduction for personal casualty losses, allows taxpayers residing in disaster areas to use earned income from the immediately preceding year for the purpose of determining earned income for the earned income tax credit and the child tax credit, and automatically extends tax filing deadlines for taxpayers who have a principal residence or place of business located in a disaster area. The bill also requires the Department of the Treasury to make payments to certain U.S. possessions to either compensate for revenue lost due to specified provisions in the bill or allow residents to benefit from the provisions. Republican: 100% (4) 100% Republican support	Taxation Charitable Contributions Disaster Relief And Insurance Government Employee Pay, Benefits, Personnel Management Government Employee Pay, Benefits, Personnel Management Guam Income Tax Credits Income Tax Credits Income Tax Deductions Income Tax Deferral
HB-2187	Federal	JOLT Act of 2019 Jobs Originated through Launching Travel Act of 2019 This bill establishes a nonimmigrant visa for qualified Canadian citizens and makes various amendments related to nonimmigrant visas. The Department of Homeland Security (DHS) may admit as a visitor a Canadian citizen who (1) is at least 50 years old, (2) maintains a residence in Canada, (3) owns a U.S. residence or has signed a rental agreement for the duration of the stay, (4) is not inadmissible or deportable under various provisions, (5) will not engage in U.S. employment, and (6) will not seek U.S. assistance or benefits. Such visitors may be admitted for up to 240 days out of any single 365-day period. The Visa Waiver Program (program allowing citizens of participating countries to visit the United States without a visa) shall be renamed the Secure Travel Partnership Program. The bill amends various provisions relating to the program, such as the maximum nonimmigrant visa refusal rate a qualifying country may have. DHS may waive the refusal rate requirement if a country meets other requirements, such as entering into intelligence collection and information sharing arrangements with the United States. The Department of State shall set a goal of interviewing nonimmigrant visa applicants worldwide within 15 days of receiving the application and periodically report to Congress on efforts to meet this goal. The State Department shall conduct a pilot program for using secure remote videoconferencing technology for conducting visa interviews for certain classes of nonimmigrant visa applications. Democrat: 83% (10) Republican: 16% (2) 83% Democrat support 16% Republican support	Immigration Administrative Law And Regulatory Procedures Administrative Remedies Border Security And Unlawful Immigration Canada Congressional Oversight Department Of Homeland Security Government Information And Archives Immigration Status And Procedures Intelligence Activities, Surveillance, Classified Information
HB-1994	Federal	Setting Every Community Up for Retirement Enhancement Act of 2019 TITLE I--EXPANDING AND PRESERVING RETIREMENT SAVINGS (Sec. 101) The bill amends the Internal Revenue Code to revise requirements for multiple employer pension plans and pooled employer plans. It provides that failure of one employer in a multiple employer retirement plan to meet plan requirements will not cause all plans to fail and that assets in the failed plan will be transferred to another plan. It also establishes pooled employer plans that do not require a common characteristic. (Sec. 102) The bill increases the cap for automatic contributions to pension plans from 10% to 15% of employee compensation, beginning after 2019. (Sec. 103) The bill limits the annual safe harbor notice to matching contribution plans and permits amendments to nonelective status at any time before the 30th day before the close of the plan year. Amendments may be made after that date if the amendment provides for a nonelective contribution of at least 4% of compensation for all eligible employees and the plan is amended no later that the last day for distributing excess contributions for the plan year. (Sec. 104) The bill increases the tax credit for small employer pension plan startup costs. (Sec. 105) The bill creates a new three-year tax credit for small employers for startup costs for new pension plans that include automatic enrollment. (Sec. 106) The bill treats stipends and non-tuition fellowships as compensation for purposes of the retirement savings tax deduction. (Sec. 107) The prohibition on contributions to a traditional Individual Retirement Account (IRA) by an individual who has reached age 70-1/2 is repealed. (Sec. 108) The bill prohibits the distribution of plan loans through credit cards or similar arrangements. (Sec. 109) The bill permits certain tax-preferred pension plans to make a direct trustee-to-trustee transfer to another employer plan or an IRA of lifetime income investments in the form of a qualified plan distribution annuity if a lifetime income investment is no longer authorized to be held as an investment option under the plan. (Sec. 110) Treasury must issue guidance on the treatment of custodial accounts on the termination of Section 403(b) Plans. (Sec. 111) The bill specifies those individuals who may be covered by pension plans maintained by church-controlled organizations. (Sec. 112) The bill allows certain long-term employees who work at least 500 hours in 3 consecutive 12-month periods and have reached age 21 to participate in qualified cash or deferred arrangements. (Sec. 113) The bill permits penalty-free withdrawals from retirement plans for expenses related to the birth of a child or adoption. (Sec. 114) The bill increases from 70-1/2 to 72 the age for mandatory distributions from retirement plans. (Sec. 115) The bill sets forth rules for reducing the annual contributions of community newspapers to their employee pension plans. (Sec. 116) The bill treats difficulty of care payments to healthcare workers as earned income for retirement plan purposes. TITLE II--ADMINISTRATIVE IMPROVEMENTS (Sec. 201) The bill allows employers to treat retirement plans adopted before the due date of the tax return as adopted as of the last day of the taxable year. (Sec. 202) The bill requires the filing of a consolidated Form 5500 for similar retirement plans. (Sec. 203) The bill requires benefit statements provided to defined contribution plan participants to include a lifetime income disclosure at lease once during any 12-month period. (Sec. 204) The bill provides a safe harbor for fiduciaries in the selection of an insurer for a guaranteed retirement income contract. (Sec. 205) The bill modifies pension plan nondiscrimination rules with respect to closed plans to permit existing participants to continue to accrue benefits. (Sec. 206) The bill reduces Pension Benefit Guaranty Corporation (PBGC) premium rates for Cooperative and Small Employer Charity (CSEC) plans for plan years beginning after 2018. TITLE III--OTHER BENEFITS (Sec. 301) The bill reinstates for one year and increases the exclusion from gross income for benefits paid to volunteer firefighters and emergency medical responders. (Sec. 302) The bill expands 529 education savings accounts to cover costs associated with registered apprenticeships, student loan repayments, and certain costs associated with elementary and secondary education. TITLE IV--REVENUE PROVISIONS (Sec. 401) The bill modifies required minimum distribution rules with respect to defined contribution plans and IRA balances upon the death of the account holder. All distributions must be made by the end of the 10th year after death, except for distributions made to certain eligible designated beneficiaries. (Sec. 402) The penalty for failure to file is increased to the lesser of $400 or 100% of the amount of the tax due. (Sec. 403) The penalties for failure to file retirement plan returns are increased. (Sec. 404) The Internal Revenue Service may share returns and return information with U.S. Customs and Border Protection to administer and collect the heavy vehicle use tax. TITLE V--TAX RELIEF FOR CERTAIN CHILDREN (Sec. 501) The bill eliminates the taxation of the unearned income of children at rates applicable to trusts and estates. Such income would be taxed at the parents' marginal tax rates. Democrat: 62% (37) Republican: 37% (22) 62% Democrat support 37% Republican support	Taxation Administrative Law And Regulatory Procedures Adoption And Foster Care Bank Accounts, Deposits, Capital Department Of Labor Emergency Medical Services And Trauma Care Employee Benefits And Pensions Financial Services And Investments Fires First Responders And Emergency Personnel
HB-1907	Federal	Retirement Security for American Workers Act This bill provides for the application of qualification requirements for certain tax-favored multiple employer pension plans that participate with a pooled plan provider despite differences in such plans. It also requires annual information reports for pooled employer and multiple employer plans. Republican: 50% (1) Democrat: 50% (1) 50% Republican support 50% Democrat support	Taxation Business Records Employee Benefits And Pensions Financial Services And Investments Government Information And Archives Income Tax Deferral

Title: Helping Parents Educate Children During the Coronavirus Pandemic

Session: US Congress 116th Congress

Number: S.3949

Subjects: Taxation, Academic Performance And Assessments, Bank Accounts, Deposits, Capital, Books And Print Media, Cardiovascular And Respiratory Health, Elementary And Secondary Education, Emergency Medical Services And Trauma Care, Employee Benefits And Pensions, Higher Education, Income Tax Deferral

Republican: 100% (4)

Title: COVID-19-Impacted Small Business Opportunity Zone Act

Session: US Congress 116th Congress

Number: HB-6529

Subjects: Taxation, Business Investment And Capital, Capital Gains Tax, Cardiovascular And Respiratory Health, Economic Development, Economic Performance And Conditions, Emergency Medical Services And Trauma Care, Income Tax Deferral, Income Tax Rates, Infectious And Parasitic Diseases

Republican: 33% (1) Democrat: 66% (2)

Title: Protecting Taxpayer's Return on Investment Act of 2020

Session: US Congress 116th Congress

Number: S.3526

Subjects: Finance And Financial Sector, Administrative Law And Regulatory Procedures, Business Expenses, Cardiovascular And Respiratory Health, Corporate Finance And Management, Department Of The Treasury, Emergency Medical Services And Trauma Care, Foreign And International Corporations, Government Lending And Loan Guarantees, Income Tax Deductions

Democrat: 100% (1)

Title: Retirement Parity for Student Loans Act

Session: US Congress 116th Congress

Number: HB-6276

Subjects: Taxation, Administrative Law And Regulatory Procedures, Department Of The Treasury, Employee Benefits And Pensions, Income Tax Deferral, Student Aid And College Costs

Democrat: 66% (6) Republican: 33% (3)

Title: A resolution supporting the goals and ideals of National Retirement Security Week, including raising public awareness of the various tax-preferred retirement vehicles, increasing personal financial literacy, and engaging the people of the United States on the keys to success in achieving and maintaining retirement security throughout their lifetimes.

Session: US Congress 116th Congress

Number: SR-339

Subjects: Labor And Employment, Finance And Financial Sector, Commemorative Events And Holidays, Employee Benefits And Pensions, Financial Literacy, Financial Services And Investments, Income Tax Deferral

Republican: 50% (4) Democrat: 50% (4)

Title: Vested Employee Pension Benefit Protection Act

Session: US Congress 116th Congress

Number: HB-4043

Subjects: Taxation, Building Construction, Employee Benefits And Pensions, Income Tax Deferral

Republican: 85% (6) Democrat: 14% (1)

Title: IRA Preservation Act of 2019

Session: US Congress 116th Congress

Number: HB-4117

Subjects: Taxation, Administrative Law And Regulatory Procedures, Department Of The Treasury, Employee Benefits And Pensions, Government Information And Archives, Income Tax Deductions, Income Tax Deferral, Income Tax Exclusion, Interest, Dividends, Interest Rates, Sales And Excise Taxes

Democrat: 60% (3) Republican: 40% (2)

Title: Expanding Access to Retirement Savings for Caregivers Act

Session: US Congress 116th Congress

Number: HB-3078

Subjects: Taxation, Administrative Law And Regulatory Procedures, Aging, Department Of The Treasury, Employee Benefits And Pensions, Family Relationships, Income Tax Deductions, Income Tax Deferral, Long-term, Rehabilitative, And Terminal Care, Unemployment

Democrat: 61% (13) Republican: 38% (8)

Title: Ending the Carried Interest Loophole Act

Session: US Congress 116th Congress

Number: S.1639

Subjects: Taxation, Capital Gains Tax, Commodities Markets, Financial Services And Investments, Income Tax Deferral, Income Tax Rates, Securities, Tax Administration And Collection, Taxpayers

Democrat: 100% (2)

Title: Retirement Security and Savings Act of 2019

Session: US Congress 116th Congress

Number: S.1431

Subjects: Taxation, Administrative Law And Regulatory Procedures, Department Of The Treasury, Employee Benefits And Pensions, Government Information And Archives, Income Tax Credits, Income Tax Credits, Income Tax Deductions, Income Tax Deferral, Income Tax Deferral

Republican: 50% (1) Democrat: 50% (1)

Title: Retirement Security and Savings Act of 2019

Session: US Congress 116th Congress

Number: S.1431

Subjects: Taxation, Administrative Law And Regulatory Procedures, Department Of The Treasury, Employee Benefits And Pensions, Government Information And Archives, Income Tax Credits, Income Tax Credits, Income Tax Deductions, Income Tax Deferral, Income Tax Deferral

Republican: 50% (1) Democrat: 50% (1)

Title: Retirement Parity for Student Loans Act

Session: US Congress 116th Congress

Number: S.1428

Subjects: Taxation, Administrative Law And Regulatory Procedures, Department Of The Treasury, Employee Benefits And Pensions, Income Tax Deferral, Student Aid And College Costs

Democrat: 100% (7)

Title: Retirement Security Flexibility Act of 2019

Session: US Congress 116th Congress

Number: S.1020

Subjects: Taxation, Employee Benefits And Pensions, Income Tax Deferral

Republican: 50% (2) Democrat: 50% (2)

Title: Disaster Opportunity Zones Act

Session: US Congress 116th Congress

Number: S.1000

Subjects: Taxation, Business Investment And Capital, California, Capital Gains Tax, Disaster Relief And Insurance, Economic Development, Fires, Florida, Forests, Forestry, Trees, Georgia

Republican: 100% (2)

Title: Retirement Enhancement and Savings Act of 2019

Session: US Congress 116th Congress

Number: S.972

Subjects: Taxation, Border Security And Unlawful Immigration, Consumer Credit, Corporate Finance And Management, Emergency Medical Services And Trauma Care, Employee Benefits And Pensions, Fires, First Responders And Emergency Personnel, Government Employee Pay, Benefits, Personnel Management, Government Information And Archives

Republican: 75% (3) Democrat: 25% (1)

Title: Promotion and Expansion of Private Employee Ownership Act of 2019

Session: US Congress 116th Congress

Number: HB-2258

Subjects: Taxation, Capital Gains Tax, Department Of The Treasury, Employee Benefits And Pensions, Executive Agency Funding And Structure, Income Tax Deductions, Income Tax Deferral, Interest, Dividends, Interest Rates, Securities, Small Business

Democrat: 50% (27) Republican: 50% (27)

Title: Disaster Tax Relief Act of 2019

Session: US Congress 116th Congress

Number: HB-2145

Subjects: Taxation, Charitable Contributions, Disaster Relief And Insurance, Government Employee Pay, Benefits, Personnel Management, Government Employee Pay, Benefits, Personnel Management, Guam, Income Tax Credits, Income Tax Credits, Income Tax Deductions, Income Tax Deferral

Republican: 100% (4)

Title: JOLT Act of 2019 Jobs Originated through Launching Travel Act of 2019

Session: US Congress 116th Congress

Number: HB-2187

Subjects: Immigration, Administrative Law And Regulatory Procedures, Administrative Remedies, Border Security And Unlawful Immigration, Canada, Congressional Oversight, Department Of Homeland Security, Government Information And Archives, Immigration Status And Procedures, Intelligence Activities, Surveillance, Classified Information

Democrat: 83% (10) Republican: 16% (2)

Title: Setting Every Community Up for Retirement Enhancement Act of 2019

Session: US Congress 116th Congress

Number: HB-1994

Subjects: Taxation, Administrative Law And Regulatory Procedures, Adoption And Foster Care, Bank Accounts, Deposits, Capital, Department Of Labor, Emergency Medical Services And Trauma Care, Employee Benefits And Pensions, Financial Services And Investments, Fires, First Responders And Emergency Personnel

Democrat: 62% (37) Republican: 37% (22)

Title: Retirement Security for American Workers Act

Session: US Congress 116th Congress

Number: HB-1907

Subjects: Taxation, Business Records, Employee Benefits And Pensions, Financial Services And Investments, Government Information And Archives, Income Tax Deferral

Republican: 50% (1) Democrat: 50% (1)

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