State And Local Taxation
US Congress 112th Congress
A bill to amend title XII of the Social Security Act to extend the provision waiving certain interest payments on advances made to States from the Federal unemployment account in the Unemployment Trust Fund. [S.1513]
[Social Security ]
[Unemployment ]
[Labor, Jobs, Employment ]
Amends title XII (Advances to State Unemployment Fund) of the Social Security Act, as added by the Assistance for Unemployed Workers and Struggling Families Act, to extend through December 31, 2012, the waiver of certain interest payments on advances made to states from the federal unemployment account in the Unemployment Trust Fund. (Thus continues temporary assistance for states with such advances.) Denies application of this waiver, between January 1, 2011, and December 31, 2012, to any state that, between January 1, 2011 and enactment of this
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Sponsored by: Sen. Kirsten Gillibrand
Read Twice And Referred To The Committee On Finance. on 09/06/2011
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Main Street Fairness Act [S.1452]
[Taxes ]
[Small Business ]
[Consumer Protection ]
[Technology and Innovation ]
[Trade ]
[Elections ]
[Economic Development ]
Main Street Fairness Act - Grants the consent of Congress to the Streamlined Sales and Use Tax Agreement (Agreement), the multistate agreement on sales and use tax collection and administration adopted on November 12, 2002. Authorizes each state that is a party to the Agreement (member state), after 10 states (comprising at least 20% of the total population of all states imposing a sales tax) have petitioned for and have become member states, to require all remote sellers not qualifying for the small seller exception to collect and remit sales and
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Sponsored by: Sen. Jack Reed
Sponsor Introductory Remarks On Measure. (cr S5073) on 07/29/2011
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Permanent Internet Tax Freedom Act of 2011 [S.135]
[Taxes ]
[Telecommunications ]
[Technology and Innovation ]
[Consumer Protection ]
[Small Business ]
[Elections ]
[Economic Development ]
Permanent Internet Tax Freedom Act of 2011- Amends the Internet Tax Freedom Act to make permanent the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce.
Sponsored by: Sen. John Ensign
Read Twice And Referred To The Committee On Finance. on 01/25/2011
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Fair Tax Act of 2011 [S.13]
[Taxes ]
[Budget and Spending ]
[Finance ]
[Medicare and Medicaid ]
[Social Security ]
[Healthcare ]
[Senior Citizens ]
Fair Tax Act of 2011 - Repeals the income tax, employment tax, and estate and gift tax. Redesignates the Internal Revenue Code of 1986 as the Internal Revenue Code of 2011. Imposes a national sales tax on the use or consumption in the United States of taxable property or services. Sets the sales tax rate at 23% in 2013, with adjustments to the rate in subsequent years. Allows exemptions from the tax for property or services purchased for business, export, or investment purposes, and for state government functions. Sets forth rules relating to:
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Sponsored by: Sen. Richard Burr
Read Twice And Referred To The Committee On Finance. on 01/25/2011
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TAX GAP Act of 2011 [S.1289]
[Taxes ]
[Finance ]
[Budget and Spending ]
[Law Enforcement ]
[Criminal Justice ]
[Small Business ]
[Healthcare ]
[Medicare and Medicaid ]
[Labor, Jobs, Employment ]
[Crime ]
Taxpayer Advocacy and Government Accountability Promotion Act of 2011 or the TAX GAP Act of 2011 - Amends the Internal Revenue Code to: (1) eliminate certain payment requirements for submitting offers-in-compromise of tax liability; (2) expand requirements for electronic filing of tax returns to certain large corporations and partnerships; (3) require additional information on tax returns relating to mortgage interest; (4) expand information reporting requirements for bank accounts, non-interest bearing deposits, and electronic filings by paid tax
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Sponsored by: Sen. Thomas Carper
Read Twice And Referred To The Committee On Finance. on 06/28/2011
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Provider Tax Administrative Simplification Act of 2011 [S.1101]
[Healthcare ]
[Medicare and Medicaid ]
[Taxes ]
[Senior Citizens ]
Provider Tax Administrative Simplification Act of 2011 - Requires the Secretary of Health and Human Services (HHS) to approve a waiver of the uniform tax requirement (whether or not the tax is broad based), regardless of whether the state concerned satisfies certain requirements, for any state with a provider tax that does not apply to continuing care retirement communities or life care communities that: (1) have no beds certified to provide medical assistance under title XIX (Medicaid) of the Social Security Act, or (2) do not provide services
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Sponsored by: Sen. John Boozman
Sponsor Introductory Remarks On Measure. (cr S3436) on 05/26/2011
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Supporting the preservation of Internet entrepreneurs and small businesses. [HR-95]
[Small Business ]
[Taxes ]
[Technology and Innovation ]
[Telecommunications ]
[Consumer Protection ]
[Economic Development ]
Urges Congress not to enact any legislation that would grant state governments the authority to impose any new burdensome or unfair tax collecting requirements on small online businesses and entrepreneurs.
Sponsored by: Rep. Robert Wittman
Referred To The Subcommittee On Intellectual Property, Competition And The Internet. on 02/28/2011
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We the People Act [HB-958]
[Religion ]
[Reproductive Rights / Abortion ]
[Human Rights ]
We the People Act - Prohibits the Supreme Court and each federal court from adjudicating any claim or relying on judicial decisions involving: (1) state or local laws, regulations, or policies concerning the free exercise or establishment of religion; (2) the right of privacy, including issues of sexual practices, orientation, or reproduction; or (3) the right to marry without regard to sex or sexual orientation where based upon equal protection of the laws. Allows the Supreme Court and the federal courts to determine the constitutionality of federal
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Sponsored by: Rep. Ron Paul
Referred To The Subcommittee On Courts, Commercial And Administrative Law. on 03/21/2011
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American Taxpayer Relief Act of 2012 [HB-8]
[Taxes ]
[Budget and Spending ]
[Agriculture ]
[Energy ]
[Unemployment ]
[Healthcare ]
[Medicare and Medicaid ]
[Defense ]
[Food ]
[Insurance ]
[Small Business ]
[Pensions ]
[Retirement ]
American Taxpayer Relief Act of 2012 - Title I: General Extensions - (Sec. 101) Makes permanent the Economic Growth and Tax Relief Reconciliation Act of 2001 for individual taxpayers whose taxable income is at or below a $400,000 threshold amount ($450,000 for married couples filing a joint return). Amends the Internal Revenue Code to: (1) revise income tax rates for individual taxpayers whose taxable income is at or below the $400,000 threshold amount ($450,000 for married couples filing a joint return) and increase the rate to 39.6% for taxpayers
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Sponsored by: Rep. Sam Graves
Became Public Law No: 112-240. on 01/02/2013
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Community Regeneration, Sustainability, and Innovation Act of 2011 [HB-790]
[Community Development ]
[Construction ]
[Environmental ]
[Housing ]
[Real Estate ]
[Waste Management / Recycling ]
[Budget and Spending ]
[Funding ]
[Grants ]
[Property Tax ]
[Economic Development ]
Community Regeneration, Sustainability, and Innovation Act of 2011 - Directs the Secretary of Housing and Urban Development (HUD) to carry out a demonstration program, under multiyear cooperative agreements with local governments meeting certain criteria (or consortia of them), to encourage and test innovative vacant property reclamation and urban infrastructure renewal strategies in older industrial cities, their suburbs, and metropolitan areas with a history of severe population and employment loss, blight, and decay caused by vacant properties.
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Sponsored by: Rep. James Langevin
Referred To The Subcommittee On Insurance, Housing And Community Opportunity. on 04/04/2011
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Common Sense Housing Investment Act of 2012 [HB-6677]
[Housing ]
[Taxes ]
[Finance ]
[Budget and Spending ]
[Real Estate ]
[Property Tax ]
Common Sense Housing Investment Act of 2012 - Amends the Internal Revenue Code, with respect to the tax deduction for mortgage interest, to: (1) allow, in lieu of such deduction, a tax credit for 20% of mortgage interest paid in a taxable year for the taxpayer's principal residence and one other residence; (2) provide for a phaseout of the tax deduction for mortgage interest between 2013 and 2017; (3) allow a deduction for interest and taxes relating to land for dwelling purposes owned or leased by cooperative housing corporations; and (4) increase
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Sponsored by: Rep. Robert Scott
Referred To The Committee On Ways And Means, And In Addition To The Committee On Financial Services, 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 12/18/2012
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Bottle Recycling Climate Protection Act of 2012 [HB-6531]
[Waste Management / Recycling ]
[Climate Change ]
[Environmental ]
[Alcoholic Beverages ]
[Energy ]
[Taxes ]
[Consumer Protection ]
[Public Health ]
Bottle Recycling Climate Protection Act of 2012 - Amends the Solid Waste Disposal Act to prohibit retailers and distributors from selling beverages in containers that do not display a statement of a refund value of five cents. Defines "beverage" as an alcoholic or non-alcoholic, carbonated or uncarbonated liquid that is intended for human consumption. Requires: (1) distributors to collect the refund value for each beverage sold to retailers by a deposit initiator, and (2) retailers to collect the refund value for each beverage sold to consumers.
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Sponsored by: Sen. Edward Markey
Referred To The Subcommittee On Environment And The Economy. on 09/26/2012
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No Taxpayer-Funded Lobbying Act [HB-6520]
[Taxes ]
[Budget and Spending ]
[Consumer Protection ]
[Firearms/Gun Control ]
[Funding ]
[Grants ]
No Taxpayer-Funded Lobbying Act - Prohibits the use of appropriated funds for publicity or propaganda purposes, for the preparation, distribution, or use of any kit, pamphlet, booklet, publication, electronic communication, radio, television, or video presentation that is designed to support or defeat the enactment of federal, state, or local legislation or the promulgation of proposed or pending regulations, administrative actions, or orders issued by the executive branch of any state or local government. Imposes the same prohibition on the use
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Sponsored by: Rep. Robert Hurt
Referred To The House Committee On Oversight And Government Reform. on 09/21/2012
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Implementation of Simpson-Bowles Spending Reductions Act of 2012 [HB-6474]
[Budget and Spending ]
[Taxes ]
[Labor, Jobs, Employment ]
[Finance ]
[Real Estate ]
Implementation of Simpson-Bowles Spending Reductions Act of 2012 - Prohibits the total amount of appropriations to the White House for the Executive Office of the President, to the President, and to Congress for FY2012-FY2016 from exceeding 85% of the total amount of such appropriations for FY2011. Eliminates cost-of-living adjustments (COLA) for Members of Congress during FY2013-FY2015. Amends the Continuing Appropriations Act, 2011 to extend through December 31, 2015, the freeze on any COLA to the pay of certain federal civilian employees (thus
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Sponsored by: Rep. Dennis Ross
Referred To The Committee On Ways And Means, And In Addition To The Committees On Oversight And Government Reform, House Administration, Rules, And The Budget, 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 09/20/2012
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To amend the Internal Revenue Code of 1986 to exclude from income and employment taxes real property tax abatements for seniors and disabled individuals in exchange for services. [HB-6316]
[Taxes ]
[Senior Citizens ]
[Disabilities ]
[Property Tax ]
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. Niki Tsongas
Referred To The House Committee On Ways And Means. on 08/02/2012
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To repeal the Federally subsidized loan program for non-profit health insurance, to provide for association health plans, and for other purposes. [HB-6299]
[Healthcare ]
[Insurance ]
[Medicare and Medicaid ]
[Labor, Jobs, Employment ]
[Consumer Protection ]
[Small Business ]
[Criminal Justice ]
Amends the Patient Protection and Affordable Care Act and the Internal Revenue Code to repeal establishment of the Consumer Operated and Oriented Plan (CO-OP) program through which the Secretary provides loans and grants to foster the creation of qualified nonprofit health insurance issuers to offer qualified health plans in the individual and small group markets. Rescinds unobligated funds made available for the program. Requires repayment of loans provided under the program within two years of their making and sets the interest rate on such loans
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Sponsored by: Sen. Marsha Blackburn
Referred To The Subcommittee On Health. on 08/03/2012
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To amend the Internal Revenue Code of 1986 to provide for economic growth and personal financial liberty, and for other purposes. [HB-6225]
[Taxes ]
[Small Business ]
[Education ]
[Budget and Spending ]
[Economic Development ]
[Inflation ]
Makes permanent: (1) the Economic Growth and Tax Relief Reconciliation Act of 2001, and (2) provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 that reduce tax rates on dividend and capital gain income. Amends the Internal Revenue Code to make permanent: (1) the tax deduction for tuition and related expenses, and (2) the increased expensing allowance for small business assets. Repeals the estate tax and the tax on generation-skipping transfers. Modifies tax gift tax rates and allows an increased lifetime gift tax exemption.
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Sponsored by: Rep. Tim Walberg
Referred To The House Committee On Ways And Means. on 07/26/2012
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Protect Our Schools from Tax Delinquents Act of 2012 [HB-6203]
[Housing ]
[Taxes ]
[Education ]
[Property Tax ]
[Real Estate ]
[Funding ]
Protect Our Schools from Tax Delinquents Act of 2012 - Amends the United States Housing Act of 1937 to require that each housing assistance payments contract entered into under the Section 8 rental assistance voucher program by a public housing agency (PHA) and the owner of a dwelling unit provide that such owner pay, on a timely basis, all covered taxes validly assessed against the property in which the unit is located. Defines "covered taxes" as any tax under state or local law assessed upon real property or the revenue of which is dedicated for
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Sponsored by: Rep. Patrick Meehan
Referred To The Subcommittee On Insurance, Housing And Community Opportunity. on 10/01/2012
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Telecommuter Tax Fairness Act of 2012 [HB-5615]
[Taxes ]
[Labor, Jobs, Employment ]
[Telecommunications ]
Telecommuter Tax Fairness Act of 2012 - Prohibits a state from imposing an income tax on the compensation of a nonresident individual for any period in which such individual is not physically present in or working in such state or from deeming such nonresident individual to be present in or working in such state on the grounds that: (1) such individual is present at or working at home for convenience, or (2) such individual's work at home fails any convenience of the employer test or any similar test.
Sponsored by: Rep. James Himes
Referred To The Subcommittee On Courts, Commercial And Administrative Law. on 05/18/2012
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Middle Class Tax Fairness Act of 2012 [HB-5333]
[Taxes ]
[Budget and Spending ]
[Finance ]
[Inflation ]
[Property Tax ]
Middle Class Tax Fairness Act of 2012 - Amends the Internal Revenue Code to make permanent the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes. Requires an individual taxpayer whose adjusted gross income exceeds $1 million 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
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Sponsored by: Rep. Shelley Berkley
Referred To The Committee On Ways And Means, And In Addition To The Committee On The Budget, 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 05/07/2012