State And Local Taxation
US Congress 114th Congress
Economic Freedom Zones Act of 2015 [S.790]
[Taxes ]
[Labor, Jobs, Employment ]
[Education ]
[Immigration ]
[Environmental ]
[Small Business ]
[Poverty ]
[Economic Development ]
[Community Development ]
[Budget and Spending ]
[Construction ]
[Real Estate ]
[Finance ]
[Human Services ]
Economic Freedom Zones Act of 2015 Prohibits federal assistance (e.g., loans, loan guarantees, or purchases) from being provided to: (1) a municipality or a zip code (eligible entity), other than an entity that is designated an Economic Free Zone by this Act; (2) a municipality that is a debtor in a bankruptcy proceeding; or (3) a municipality that is insolvent. Sets forth requirements for the designation of an eligible entity that is a municipality as an Economic Freedom Zone for a 10-year period, including bankruptcy eligibility, insolvency, or
(continued...)
Sponsored by: Sen. Rand Paul
Read Twice And Referred To The Committee On Finance. on 03/18/2015
Spread the world
Gettr US Congress 114th Congress
Marketplace Fairness Act of 2015 [S.698]
[Taxes ]
[Small Business ]
[Consumer Protection ]
[Trade ]
[Budget and Spending ]
[Economic Development ]
Marketplace Fairness Act of 2015 Authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002) to require all sellers not qualifying for a small-seller exception (applicable to sellers with annual gross receipts in total U.S. remote sales not exceeding $1 million) to collect and remit sales and use taxes with respect to remote sales under provisions of the Agreement, but only if such Agreement includes minimum simplification
(continued...)
Sponsored by: Sen. Jack Reed
Read Twice And Referred To The Committee On Finance. on 03/10/2015
Spread the world
US Congress 114th Congress
Local Taxpayer Relief Act [S.658]
[Taxes ]
[Education ]
[Funding ]
[Grants ]
[Property Tax ]
[Military ]
[Native American Affairs ]
Local Taxpayer Relief Act Amends the Impact Aid Improvement Act of 2012 to make permanent amendments that Act made to the Impact Aid program (which compensates local educational agencies [LEAs] for the financial burden of federal activities affecting their school districts) that: require the valuation of the federal property located within the boundaries of an LEA by calculating the valuation, for property tax purposes, of all property within the LEA's boundaries and then multiplying that value by the proportion of that property that is federal
(continued...)
Sponsored by: Sen. John Thune
Read Twice And Referred To The Committee On Health, Education, Labor, And Pensions. on 03/04/2015
Spread the world
US Congress 114th Congress
Secure Rural Schools and Payment in Lieu of Taxes Repair Act [S.517]
[Public Lands and National Parks ]
[Funding ]
[Grants ]
[Budget and Spending ]
[Taxes ]
[Community Development ]
Secure Rural Schools and Payment in Lieu of Taxes Repair Act This bill extends the Secure Rural Schools and Community Self-Determination Program through FY2016 at FY2011 funding levels. This Program provides payments to state jurisdictions to compensate for the cost of providing services in tax-exempt federal lands within such jurisdictions. The bill also eliminates the fiscal year limitation on funding for the Payments in Lieu of Taxes Program. This program compensates local governments for tax revenue lost due to tax-exempt federal lands within
(continued...)
Sponsored by: Sen. Dianne Feinstein
Read Twice And Referred To The Committee On Energy And Natural Resources. (sponsor Introductory Remarks On Measure: Cr S992) on 02/12/2015
Spread the world
US Congress 114th Congress
Provider Tax Administrative Simplification Act of 2015 [S.459]
[Healthcare ]
[Medicare and Medicaid ]
[Taxes ]
[Senior Citizens ]
[Retirement ]
Provider Tax Administrative Simplification Act of 2015 Requires the Secretary of Health and Human Services 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 for which
(continued...)
Sponsored by: Sen. John Boozman
Read Twice And Referred To The Committee On Finance. on 02/11/2015
Spread the world
US Congress 114th Congress
Internet Tax Freedom Forever Act [S.431]
[Telecommunications ]
[Taxes ]
[Technology and Innovation ]
[Consumer Protection ]
[Small Business ]
[Elections ]
[Economic Development ]
Internet Tax Freedom Forever Act 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. Susan Collins
Read Twice And Referred To The Committee On Finance. on 02/10/2015
Spread the world
US Congress 114th Congress
Mobile Workforce State Income Tax Simplification Act of 2015 [S.386]
[Taxes ]
[Labor, Jobs, Employment ]
Mobile Workforce State Income Tax Simplification Act of 2015 Prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. Exempts employers from withholding of tax and information reporting requirements for employees not subject to income tax under this Act.
(continued...)
Sponsored by: Sen. Jack Reed
Read Twice And Referred To The Committee On Finance. on 02/05/2015
Spread the world
US Congress 114th Congress
Taxpayer Protection Act of 2016 [S.3156]
[Taxes ]
Taxpayer Protection Act of 2016
Sponsored by: Sen. Orrin Hatch
Committee On Finance. Original Measure Reported To Senate By Senator Hatch. With Written Report No. 114-298. on 07/12/2016
Spread the world
US Congress 114th Congress
Department of the Interior, Environment, and Related Agencies Appropriations Act, 2017 [S.3068]
[Environmental ]
[Public Lands and National Parks ]
[Finance ]
[Water ]
[Energy ]
[Mining ]
[Budget and Spending ]
[Native American Affairs ]
[Arts and Culture ]
[Funding ]
[Grants ]
[Climate Change ]
[Public Health ]
[Healthcare ]
[Animals ]
[Science ]
[Law Enforcement ]
[National Security ]
[Disaster Relief ]
[Veterans ]
[Agriculture ]
Department of the Interior, Environment, and Related Agencies Appropriations Act, 2017 Provides FY2017 appropriations for the Department of the Interior, the Environmental Protection Agency (EPA), and related agencies. TITLE I--DEPARTMENT OF THE INTERIOR Provides appropriations to the Bureau of Land Management (BLM) for: Management of Lands and Resources; Land Acquisition; Oregon and California Grant Lands; Range Improvements; Service Charges, Deposits, and Forfeitures; and Miscellaneous Trust Funds. Prohibits appropriations provided by this bill
(continued...)
Sponsored by: Sen. Lisa Murkowski
Committee On Appropriations. Original Measure Reported To Senate By Senator Murkowski. With Written Report No. 114-281. on 06/16/2016
Spread the world
US Congress 114th Congress
Multi-State Worker Tax Fairness Act of 2016 [S.2813]
[Taxes ]
[Labor, Jobs, Employment ]
Multi-State Worker Tax Fairness Act of 2016 This bill 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: Sen. Richard Blumenthal
Read Twice And Referred To The Committee On Finance. on 04/18/2016
Spread the world
US Congress 114th Congress
Historic Tax Credit Improvement Act of 2015 [S.2655]
[Taxes ]
[Real Estate ]
[Construction ]
Historic Tax Credit Improvement Act of 2015 This bill amends the Internal Revenue Code, with respect to the tax credit for the rehabilitation of buildings and historic structures, to: (1) allow an increased 30% credit, up to $750,000, for projects with rehabilitation expenditures not exceeding $3.75 million, for which no credit was allowed in either of the two immediately preceding taxable years (small projects); (2) allow the transfer of tax credit amounts for small projects; (3) treat a building as substantially rehabilitated if rehabilitation
(continued...)
Sponsored by: Sen. Susan Collins
Read Twice And Referred To The Committee On Finance. on 03/09/2016
Spread the world
US Congress 114th Congress
MOBILE NOW Act Making Opportunities for Broadband Investment and Limiting Excessive and Needless Obstacles to Wireless Act [S.2555]
[Telecommunications ]
[Technology and Innovation ]
[Transportation and Motor Vehicles ]
[Infrastructure ]
[Small Business ]
[Science ]
[Economic Development ]
[Funding ]
[Grants ]
[Taxes ]
MOBILE NOW Act Making Opportunities for Broadband Investment and Limiting Excessive and Needless Obstacles to Wireless Act (Sec. 3) This bill requires the National Telecommunications and Information Administration (NTIA) and the Federal Communications Commission (FCC), by December 31, 2020, to make available at least 255 megahertz of federal and nonfederal spectrum below the frequency of 6000 megahertz for mobile and fixed wireless broadband use. At least: (1) 100 megahertz shall be made available on an unlicensed basis; and (2) 100 megahertz shall
(continued...)
Sponsored by: Sen. Bill Nelson
By Senator Thune From Committee On Commerce, Science, And Transportation Filed Written Report Under Authority Of The Order Of The Senate Of 12/10/2016. Report No. 114-427. on 12/20/2016
Spread the world
US Congress 114th Congress
SAVINGS Act Save Access to a Valuable Investment Needed to Generate Savings Act of 2016 [S.2478]
[Finance ]
[Taxes ]
[Investments ]
[Consumer Protection ]
[Senior Citizens ]
SAVINGS Act Save Access to a Valuable Investment Needed to Generate Savings Act of 2016 This bill directs the Department of the Treasury to allow: (1) an individual taxpayer to use a portion or all of a tax refund to purchase U.S. savings bonds in paper form for the taxpayer or for any individual designated by the taxpayer; or (2) an option for a tax return that allows for the gifting of such bonds and that serves individuals who rarely, if ever, have held a bank account and individuals who lack access to the Internet.
Sponsored by: Sen. Susan Collins
Read Twice And Referred To The Committee On Finance. on 02/02/2016
Spread the world
US Congress 114th Congress
Puerto Rico Assistance Act of 2015 [S.2381]
[Taxes ]
[Pensions ]
[Budget and Spending ]
[Healthcare ]
[Funding ]
[Grants ]
[Public Health ]
[Economic Development ]
Puerto Rico Assistance Act of 2015 TITLE I--TAXES The bill provides for a reduction in employment and self-employment tax rates for qualified residents of Puerto Rico, American Samoa, Guam, the Northern Mariana Islands, and the Virgin Islands during a payroll tax holiday period beginning after December 31, 2015, and ending before January 1, 2021. TITLE II--PUBLIC PENSIONS The bill requires reports on: (1) the financial condition of Puerto Rico public pension plans, and (2) state and local government employee pension benefit plans. The bill amends
(continued...)
Sponsored by: Sen. Chuck Grassley
Read Twice And Referred To The Committee On Finance. on 12/09/2015
Spread the world
US Congress 114th Congress
Hearing Protection Act of 2015 [S.2236]
[Firearms/Gun Control ]
[Taxes ]
[Law Enforcement ]
[Public Safety ]
[Crime ]
Hearing Protection Act of 2015 This bill amends the Internal Revenue Code to: (1) eliminate the $200 transfer tax on firearm silencers, and (2) treat any person who acquires or possesses a firearm silencer as meeting any registration or licensing requirements of the National Firearms Act with respect to such silencer. Any person who pays a tax on a silencer after October 22, 2015 may receive a refund of such tax. The bill amends the federal criminal code to preempt state or local laws that tax or regulate firearm silencers.
Sponsored by: Sen. Mike Lee
Read Twice And Referred To The Committee On Finance. on 11/04/2015
Spread the world
US Congress 114th Congress
A bill to extend the secure rural schools and community self-determination program and to make permanent the payment in lieu of taxes program and the land and water conservation fund. [S.2164]
[Public Lands and National Parks ]
[Funding ]
[Recreation ]
[Budget and Spending ]
[Water ]
A bill to extend the secure rural schools and community self-determination program and to make permanent the payment in lieu of taxes program and the land and water conservation fund. This bill extends the Secure Rural Schools and Community Self-Determination Program through FY2025 at FY2011 funding levels. This Program provides payments to state jurisdictions to compensate for the cost of providing services in tax-exempt federal lands within such jurisdictions. Payments under such Act for FY2016 and each fiscal year thereafter shall be exempt from
(continued...)
Sponsored by: Sen. Ron Wyden
Read Twice And Referred To The Committee On Energy And Natural Resources. on 10/07/2015
Spread the world
US Congress 114th Congress
New Skills for New Jobs Act [S.2124]
[Labor, Jobs, Employment ]
[Education ]
[Community Development ]
[Taxes ]
[Funding ]
[Grants ]
[Economic Development ]
New Skills for New Jobs Act This bill directs the Department of the Treasury, on a quarterly basis, to make payments to an eligible community college in an amount equal to the aggregate new job tax withholding matches for qualified training provided to job trainees who are U.S. citizens. The bill defines "qualified training" as education or training to provide an individual with the education or skills necessary to perform the job for which such individual will be employed or with licenses or certificates necessary for such employment. Any job for
(continued...)
Sponsored by: Sen. Debbie Stabenow
Read Twice And Referred To The Committee On Finance. on 10/01/2015
Spread the world
US Congress 114th Congress
A bill to prevent certain discriminatory taxation of natural gas pipeline property. [S.2117]
[Energy ]
[Taxes ]
[Property Tax ]
[Infrastructure ]
A bill to prevent certain discriminatory taxation of natural gas pipeline property. This bill prohibits states, political subdivisions, and any other taxing authority from: (1) assessing natural gas pipeline property at a value that has a higher ratio to its true market value than the ratio used to assess other commercial and industrial property in the same assessment jurisdiction, (2) levying or collecting a tax on such an assessment, (3) levying or collecting an ad valorem property tax on natural gas pipeline property at a rate that exceeds the
(continued...)
Sponsored by: Sen. John Cornyn
Read Twice And Referred To The Committee On Finance. (text Of Measure As Introduced: Cr S7103-7104) on 10/01/2015
Spread the world
US Congress 114th Congress
Tax Relief Extension Act of 2015 [S.1946]
[Taxes ]
[Energy ]
[Housing ]
[Small Business ]
[Veterans ]
[Film Production ]
[Budget and Spending ]
[Property Tax ]
[Construction ]
[Transportation and Motor Vehicles ]
Tax Relief Extension Act of 2015 Amends the Internal Revenue Code to extend expired and expiring tax provisions affecting individual and business taxpayers and the energy sector. (Sec. 2) Expresses the sense of the Senate that: (1) Congress should pursue a process of comprehensive tax reform, (2) Congress should eliminate temporary provisions in the Internal Revenue Code by making permanent those provisions that merit permanency and by allowing others to expire, and (3) a major focus of the tax reform process should be fostering economic growth
(continued...)
Sponsored by: Sen. Orrin Hatch
Committee On Finance. Original Measure Reported To Senate By Senator Hatch. With Written Report No. 114-118. on 08/05/2015
Spread the world
US Congress 114th Congress
A bill to extend the secure rural schools and community self-determination program and to make permanent the payment in lieu of taxes program and the land and water conservation fund. [S.1925]
[Public Lands and National Parks ]
[Funding ]
[Recreation ]
[Water ]
[Budget and Spending ]
A bill to extend the secure rural schools and community self-determination program and to make permanent the payment in lieu of taxes program and the land and water conservation fund. This bill extends the Secure Rural Schools and Community Self-Determination Program through FY2021 at FY2011 funding levels. This Program provides payments to state jurisdictions to compensate for the cost of providing services in tax-exempt federal lands within such jurisdictions. The bill eliminates the fiscal year limitation on funding for the Payments in Lieu of
(continued...)
Sponsored by: Sen. Edward Markey
Read Twice And Referred To The Committee On Energy And Natural Resources. on 08/04/2015