State And Local Taxation
US Congress 114th Congress
Fair Tax Act of 2015 [S.155]
[Taxes ]
[Budget and Spending ]
[Medicare and Medicaid ]
[Social Security ]
[Healthcare ]
[Poverty ]
Fair Tax Act of 2015 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 2017, 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: Sen. David Perdue
Read Twice And Referred To The Committee On Finance. (sponsor Introductory Remarks On Measure: Cr S552-553) on 01/13/2015
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Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015 [S.1261]
[Telecommunications ]
[Taxes ]
[Consumer Protection ]
Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015 Prohibits a state or a local jurisdiction from requiring a person to collect from, or remit on behalf of, any other person a state or local tax, fee, or surcharge imposed on the purchase or use of any wireless telecommunications service within the state unless the collection or remittance is in connection with a financial transaction between: (1) the person that the state or local jurisdiction requires to collect or remit the tax, fee, or surcharge; and (2) the purchaser or
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Sponsored by: Sen. Joe Manchin
Read Twice And Referred To The Committee On Commerce, Science, And Transportation. on 05/07/2015
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A bill to provide a permanent deduction for State and local general sales taxes. [S.126]
[Taxes ]
A bill to provide a permanent deduction for State and local general sales taxes. 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.
Sponsored by: Sen. Lamar Alexander
Read Twice And Referred To The Committee On Finance. on 01/08/2015
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End Discriminatory State Taxes for Automobile Renters Act of 2015 [S.1164]
[Taxes ]
[Transportation and Motor Vehicles ]
[Consumer Protection ]
End Discriminatory State Taxes for Automobile Renters Act of 2015 This bill prohibits a state or local government from levying or collecting a discriminatory tax on the rental of motor vehicles, the business of renting motor vehicles, or motor vehicle rental property. A tax is discriminatory if it is not a generally applicable tax and is only applicable to the rental of motor vehicles, a motor vehicle business, or motor vehicle rental property, but not to the majority of other rentals of tangible personal property within a state or locality. This
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Sponsored by: Sen. Richard Blumenthal
Read Twice And Referred To The Committee On Finance. on 04/30/2015
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To amend the Internal Revenue Code of 1986 to provide for offsetting certain past-due local tax debts against income tax overpayments. [HB-780]
[Taxes ]
[Property Tax ]
[Budget and Spending ]
To amend the Internal Revenue Code of 1986 to provide for offsetting certain past-due local tax debts against income tax overpayments. Amends the Internal Revenue Code to allow a state, on behalf of a local government, to submit to the Secretary of the Treasury notice of a past-due, legally enforceable local tax obligation for offset against a taxpayer's tax refund. Defines "past-due, legally enforceable local tax obligation" as any debt which: (1) resulted from a judgment determining an amount of tax due to a local government; (2) is no longer
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Sponsored by: Rep. Gerald Connolly
Introduced In House on 02/05/2015
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Transform Education in America through Choice Act of 2015 [HB-773]
[Education ]
[Funding ]
[Grants ]
[Taxes ]
[Small Business ]
[Children and Youth ]
[Disabilities ]
Transform Education in America through Choice Act of 2015 Amends the Elementary and Secondary Education Act of 1965 to allow states to allocate school improvement grant funds among their local educational agencies (LEAs) on the basis of the number of children whose family income lies below the federal poverty level and who are enrolled in the public and state-accredited private schools within each LEA's geographic jurisdiction. Amends the Individuals with Disabilities Education Act to allow states that have established a program allowing the parents
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Sponsored by: Rep. Ted Yoho
Referred To The Subcommittee On Early Childhood, Elementary, And Secondary Education. on 04/29/2015
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Impact Aid Fairness and Equity Act of 2015 [HB-770]
[Education ]
[Military ]
[Funding ]
[Grants ]
[Budget and Spending ]
[Construction ]
[Public Safety ]
[Veterans ]
Impact Aid Fairness and Equity Act of 2015 Amends the National Defense Authorization Act for Fiscal Year 2013 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
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Sponsored by: Rep. Larry Bucshon
Referred To The Subcommittee On Early Childhood, Elementary, And Secondary Education. on 04/29/2015
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State and Local Sales Tax Deduction Fairness Act of 2015 [HB-622]
[Taxes ]
[Budget and Spending ]
State and Local Sales Tax Deduction Fairness Act of 2015 (Sec. 2) 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. (Sec. 3) Prohibits the budgetary effects of this Act from being entered on either PAYGO scorecard maintained under the Statutory Pay-As-You-Go Act of 2010.
Sponsored by: Rep. Ted Poe
Received In The Senate. on 04/20/2015
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No Regulation Without Representation Act of 2016 [HB-5893]
[Consumer Protection ]
No Regulation Without Representation Act of 2016
Sponsored by: Rep. F. James Sensenbrenner
Referred To The Subcommittee On Regulatory Reform, Commercial And Antitrust Law. on 08/10/2016
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Protect Our Schools from Tax Delinquents Act of 2016 [HB-5769]
[Housing ]
[Taxes ]
[Education ]
[Property Tax ]
[Real Estate ]
[Budget and Spending ]
Protect Our Schools from Tax Delinquents Act of 2016 This bill 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. A "covered tax" is 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. Ryan Costello
Introduced In House on 07/13/2016
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Stop Taxing the Second Amendment Act of 2016 [HB-5666]
[Firearms/Gun Control ]
[Taxes ]
Stop Taxing the Second Amendment Act of 2016 This bill prohibits a state or local government from imposing a tax on a firearm or ammunition sale that affects interstate commerce. Additionally, it prohibits a state or local government from imposing a new tax or increasing an existing tax on a background check incident to a firearm or ammunition sale.
Sponsored by: Rep. Dan Newhouse
Referred To The Subcommittee On Regulatory Reform, Commercial And Antitrust Law. on 07/20/2016
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Provider Tax Administrative Simplification Act of 2015 [HB-536]
[Healthcare ]
[Medicare and Medicaid ]
[Taxes ]
[Senior Citizens ]
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
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Sponsored by: Rep. Steve Womack
Referred To The Subcommittee On Health. on 01/30/2015
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Multi-State Worker Tax Fairness Act of 2016 [HB-4962]
[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: Rep. Elizabeth Esty
Referred To The Subcommittee On Regulatory Reform, Commercial And Antitrust Law. on 05/17/2016
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Common Sense Savings Act of 2016 [HB-4725]
[Healthcare ]
[Medicare and Medicaid ]
[Budget and Spending ]
[Public Health ]
[Funding ]
[Taxes ]
Common Sense Savings Act of 2016 This bill amends title XIX (Medicaid) of the Social Security Act (SSAct) to specify how a state must treat qualified lottery winnings and lump sum income for purposes of determining an individual's income-based eligibility for a state Medicaid program. Specifically, a state shall include such winnings or income as income received: (1) in the month in which it was received, if the amount is less than $60,000; (2) over a period of two months, if the amount is at least $60,000 but less than $70,000; (3) over a period
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Sponsored by: Rep. Joseph Pitts
Committee Consideration And Mark-up Session Held. on 03/15/2016
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Compact Impact Relief Act of 2016 [HB-4370]
[Healthcare ]
[Medicare and Medicaid ]
[Housing ]
[Community Development ]
[Education ]
[Funding ]
[Grants ]
[Human Services ]
[International ]
Compact Impact Relief Act of 2016 This bill requires the Department of Health and Human Services to make quarterly increases in the federal medical assistance percentage, under title XIX (Medicaid) of the Social Security Act, to cover expenditures for medical assistance provided to qualified nonimmigrants under the Compact of Free Association by American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, or the State of Hawaii. The bill amends the Elementary and Secondary Education Act of 1965 to make local educational agencies eligible
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Sponsored by: Rep. Gregorio Sablan
Referred To The Subcommittee On Early Childhood, Elementary, And Secondary Education. on 03/23/2016
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Wireless Tax Fairness Act of 2015 [HB-4287]
[Telecommunications ]
[Taxes ]
[Consumer Protection ]
[Technology and Innovation ]
Wireless Tax Fairness Act of 2015 This bill prohibits states or local governments from imposing any new discriminatory tax on or with respect to mobile services, mobile service providers, or mobile service property for five years after the enactment of this Act. A "new discriminatory tax" is a tax imposed on mobile services, providers, or property that is not generally imposed on other types of services or property, or that is generally imposed at a lower rate, unless such tax was imposed and actually enforced prior to the enactment date of this
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Sponsored by: Rep. James McGovern
Referred To The Subcommittee On Regulatory Reform, Commercial And Antitrust Law. on 01/15/2016
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Historic Tax Credit Improvement Act of 2015 [HB-3846]
[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 2 prior taxable years (smaller projects); (2) allow the transfer of tax credit amounts for smaller projects; (3) treat a building as substantially rehabilitated if rehabilitation expenditures
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Sponsored by: Rep. Ted Poe
Introduced In House on 10/28/2015
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Hearing Protection Act of 2015 [HB-3799]
[Firearms/Gun Control ]
[Taxes ]
[Law Enforcement ]
[Public Safety ]
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: Rep. Alexander Mooney
Referred To The Subcommittee On Crime, Terrorism, Homeland Security, And Investigations. on 11/23/2015
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To prevent certain discriminatory taxation of natural gas pipeline property. [HB-3663]
[Taxes ]
[Energy ]
[Transportation and Motor Vehicles ]
[Property Tax ]
To prevent certain discriminatory taxation of natural gas pipeline property. This bill describes acts that unreasonably burden and discriminate against interstate commerce with respect to natural gas pipeline property. It 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
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Sponsored by: Rep. Gene Green
Referred To The Subcommittee On Regulatory Reform, Commercial And Antitrust Law. on 11/03/2015
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United States Postal Service Shipping Equity Act [HB-3412]
[Alcoholic Beverages ]
[Transportation and Motor Vehicles ]
[Consumer Protection ]
[Trade ]
[Law Enforcement ]
[Public Safety ]
United States Postal Service Shipping Equity Act Authorizes the mailing of alcoholic beverages by a covered entity in accordance with the delivery requirements otherwise applicable to a privately carried shipment. Defines a "covered entity" as an entity (including a winery, brewery, or beverage distilled spirits plant, or other wholesale, distributer, or retailer of alcoholic beverages) that has registered with, obtained a permit from, or obtained approval of an application from the Department of the Treasury pursuant to the Federal Alcohol Administration
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Sponsored by: Rep. Raul Grijalva
Referred To The Subcommittee On Crime, Terrorism, Homeland Security, And Investigations. on 09/28/2015