Tax Administration And Collection, Taxpayers
US Congress 115th Congress
American Miners Pension Act of 2017 [HB-3913]
[Pensions ]
[Labor, Jobs, Employment ]
[Energy ]
[Mining ]
[Healthcare ]
[Budget and Spending ]
[Funding ]
[Grants ]
[Retirement ]
American Miners Pension Act of 2017 This bill amends the Surface Mining Control and Reclamation Act of 1977 (SMCRA) to transfer certain funds and provide loans to the 1974 United Mine Workers of America (UMWA) Pension Plan in order to provide pension benefits for retired coal miners. The bill requires the Department of the Treasury to transfer additional funds from the Abandoned Mine Reclamation Fund and the General Fund of the Treasury to the 1974 UMWA Pension Plan to pay pension benefits required under that plan if the amounts available for transfer
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Sponsored by: Rep. Alexander Mooney
Referred To The Subcommittee On Energy And Mineral Resources. on 10/06/2017
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Transparency in Government Act of 2017 [HB-4504]
[Ethics ]
Transparency in Government Act of 2017
Sponsored by: Rep. Mike Quigley
Introduced In House on 11/30/2017
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A bill to amend the Internal Revenue Code of 1986 to reform the credit for increasing research activities, and for other purposes. [S.2197]
[Taxes ]
[Technology and Innovation ]
[Manufacturing ]
[Small Business ]
[Science ]
[Economic Development ]
A bill to amend the Internal Revenue Code of 1986 to reform the credit for increasing research activities, and for other purposes. This bill amends the Internal Revenue Code, with respect to the tax credit for increasing research activities (known as the research and experimentation tax credit), to: increase the alternative simplified credit rate to match the rate of the regular credit; allow taxpayers to use reasonable estimation techniques in lieu of contemporaneous accounting to measure employee hours per business component; allow employees engaging
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Sponsored by: Sen. Tammy Baldwin
Read Twice And Referred To The Committee On Finance. on 12/06/2017
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Commonsense Reporting Act of 2017 [HB-3919]
[Healthcare ]
[Taxes ]
[Insurance ]
[Medicare and Medicaid ]
[Budget and Spending ]
Commonsense Reporting Act of 2017 This bill amends the Patient Protection and Affordable Care Act and the Internal Revenue Code to modify the requirements for employers to report health insurance coverage information to the Internal Revenue Service (IRS) by the end of the tax year. The bill changes the information that is required and permits employers to voluntarily report the information prior to the beginning of open enrollment. The Department of the Treasury must develop a prospective reporting system to permit: employers to voluntarily report
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Sponsored by: Rep. H. Morgan Griffith
Referred To The Subcommittee On Health. on 10/06/2017
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We the People Democracy Reform Act of 2017 [S.1880]
[Elections ]
[Ethics ]
[Voting Rights ]
We the People Democracy Reform Act of 2017
Sponsored by: Sen. Edward J. Markey
Read Twice And Referred To The Committee On Finance. on 09/27/2017
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Tax Cuts and Jobs Act Short Titles as Introduced for portions of this bill Tax Cuts and Jobs Act Official Titles Official Titles - Senate Official Titles as Introduced An original bill to provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fiscal year 2018. [S.1]
[Taxes ]
[Energy ]
[Budget and Spending ]
[Healthcare ]
Tax Cuts and Jobs Act Short Titles as Introduced for portions of this bill Tax Cuts and Jobs Act Official Titles Official Titles - Senate Official Titles as Introduced An original bill to provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fiscal year 2018. Tax Cuts and Jobs Act This bill amends the Internal Revenue Code to reduce tax rates and modify policies, credits, and deductions for individuals and businesses. With respect to individuals, the bill: replaces the existing tax brackets (10%,
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Sponsored by: Sen. Michael B. Enzi
Committee On The Budget. Original Measure Reported To Senate By Senator Enzi. Without Written Report. on 11/28/2017
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Ditto Act of 2018 [HB-5544]
[Taxes ]
Ditto Act of 2018 This bill requires the Internal Revenue Service (IRS) to maintain preserved records for at least three years after obtaining the record. A preserved record is any record maintained by a person other than the federal government pursuant to a rule, guidance, or other directive from the IRS recommending or requiring that the person maintain records for a particular period of time on a particular matter.
Sponsored by: Rep. Mark Walker
Introduced In House on 04/17/2018
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STARS Act Simplifying Technical Aspects Regarding Seasonality Act of 2018 [S.2670]
[Taxes ]
[Healthcare ]
[Labor, Jobs, Employment ]
[Small Business ]
STARS Act Simplifying Technical Aspects Regarding Seasonality Act of 2018 This bill amends the Internal Revenue Code to exclude seasonal employees from the definition of "full-time employee" for purposes of the employer mandate to provide employees with minimum essential health care coverage. The bill defines a "seasonal employee" as an employee who is employed in a position for which the customary annual employment is not more than six months and which requires performing labor or services that are ordinarily performed at certain seasons or periods
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Sponsored by: Sen. Angus S. King
Read Twice And Referred To The Committee On Finance. on 04/16/2018
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No Taxation on Device Innovation Act [S.2287]
[Healthcare ]
[Energy ]
[Taxes ]
[Budget and Spending ]
No Taxation on Device Innovation Act This bill amends the Internal Revenue Code to repeal the excise tax on medical devices. The bill also prohibits: (1) major integrated oil companies from using the last-in, first-out (LIFO) accounting method; and (2) the issuance of new oil or natural gas production leases in the Gulf of Mexico under the Outer Continental Shelf Lands Act to any person who does not renegotiate certain existing leases to require royalty payments if the price of oil and natural gas is greater than or equal to specified price thresholds.
Sponsored by: Sen. Edward J. Markey
Read Twice And Referred To The Committee On Finance. on 01/10/2018
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Sustainable Energy Development Reform Act [HB-4426]
[Energy ]
[Environmental ]
[Climate Change ]
[Economic Development ]
Sustainable Energy Development Reform Act
Sponsored by: Rep. Raul M. Grijalva
Referred To The Subcommittee On Energy. on 05/22/2018
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Tribal Tax and Investment Reform Act of 2017 [S.1935]
[Taxes ]
[Pensions ]
[Social Security ]
[Native American Affairs ]
[Children and Youth ]
Tribal Tax and Investment Reform Act of 2017 This bill amends the Internal Revenue Code (IRC) to include Indian tribal governments in an annual allocation of a national tax-exempt bond volume cap. The bill repeals provisions that limit an Indian tribal government's eligibility to issue tax-exempt bonds or to be exempt from specified excise taxes to transactions involving the exercise of an essential government function customarily performed by state and local governments. The bill amends the IRC and the Employee Retirement Income Security Act of
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Sponsored by: Sen. Steve Daines
Read Twice And Referred To The Committee On Finance. on 10/05/2017
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Preventing IRS Abuse and Protecting Free Speech Act [HB-4916]
[Taxes ]
Preventing IRS Abuse and Protecting Free Speech Act This bill amends the Internal Revenue Code to prohibit the Internal Revenue Service from requiring a tax-exempt organization to include in annual returns the name, address, or other identifying information of any contributor. The bill includes exceptions for: (1) required disclosures regarding prohibited tax shelter transactions; and (2) contributions by the organization's officers, directors, or five highest compensated employees (including compensation paid by related organizations).
Sponsored by: Rep. Alexander Mooney
Introduced In House on 02/02/2018
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21st Century IRS Act [HB-5445]
[Cybersecurity ]
[Taxes ]
[Technology and Innovation ]
[Consumer Protection ]
[Data Privacy ]
[Funding ]
[Law Enforcement ]
21st Century IRS Act This bill amends the Internal Revenue Code to establish requirements for the Internal Revenue Service (IRS) regarding cybersecurity, the protection of taxpayer identities, information technology, and electronic systems. With respect to cybersecurity and identity protection, the bill: requires the IRS to work with the public and private sectors to protect taxpayers from identity theft refund fraud, requires the Electronic Tax Administration Advisory Committee to make recommendations to prevent identity theft and refund fraud,
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Sponsored by: Rep. John Lewis
Considered Under The Provisions Of Rule H. Res. 831. (consideration: Cr H3422-3428) on 04/18/2018
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21st Century IRS Act Taxpayer First Act Short Titles as Reported to House Taxpayer First Act [HB-5444]
[Taxes ]
[Budget and Spending ]
[Consumer Protection ]
[Finance ]
[Law Enforcement ]
21st Century IRS Act Taxpayer First Act Short Titles as Reported to House Taxpayer First Act This bill amends the Internal Revenue Code to modify the organizational structure, enforcement procedures, and services of the Internal Revenue Service (IRS). The bill establishes within the IRS the Independent Office of Appeals to resolve tax controversies and review administrative decisions. With respect to the services provided to taxpayers, the bill requires the IRS to: submit to Congress a customer service strategy, continue to operate the IRS Free
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Sponsored by: Rep. James P. McGovern
Received In The Senate And Read Twice And Referred To The Committee On Finance. on 04/19/2018
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To amend the Internal Revenue Code of 1986 to require electronic filing of the annual returns of exempt organizations and provide for making such returns available for public inspection. [HB-5443]
[Taxes ]
[Technology and Innovation ]
[Nonprofit ]
To amend the Internal Revenue Code of 1986 to require electronic filing of the annual returns of exempt organizations and provide for making such returns available for public inspection. (Sec. 1) This bill amends the Internal Revenue Code to: (1) require all tax-exempt organizations to file their annual information returns electronically, and (2) require the Internal Revenue Service to make the returns available to the public in a machine readable format.
Sponsored by: Rep. Stephanie N. Murphy
Pursuant To The Provisions Of H. Res. 831, H.r. 5443 Is Laid On The Table. on 04/18/2018
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First Amendment Defense Act [S.2525]
[Religion ]
[Human Rights ]
First Amendment Defense Act This bill prohibits the federal government from taking discriminatory action against a person on the basis that such person speaks or acts in accordance with a religious belief or moral conviction that: (1) marriage is or should be recognized as the union of one man and one woman or two individuals as recognized under federal law, or (2) sexual relations outside marriage are improper. The bill defines "person" as any person regardless of religious affiliation, except publicly traded for-profit entities; federal employees
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Sponsored by: Sen. Mike Lee
Read Twice And Referred To The Committee On The Judiciary. on 03/08/2018
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A resolution expressing the sense of the Senate that the Marketplace Fairness Act of 2017 would harm the economy of the United States and place an undue burden on small businesses and multiple States across the United States. [SR-433]
[Small Business ]
[Taxes ]
[Economic Development ]
[Consumer Protection ]
A resolution expressing the sense of the Senate that the Marketplace Fairness Act of 2017 would harm the economy of the United States and place an undue burden on small businesses and multiple States across the United States. Declares that the enactment of the Marketplace Fairness Act of 2017 (S. 976) would harm the U.S. economy, place burdensome and bureaucratic policies on small businesses and entrepreneurs, and provide no economic benefit to states that do not have sales taxes or to small businesses in those states.
Sponsored by: Sen. Ron Wyden
Referred To The Committee On Finance. (text Of Measure As Introduced: Cr S1688) on 03/13/2018
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Improving Assistance for Taxpayers Act [HB-5342]
[Taxes ]
[Budget and Spending ]
[Consumer Protection ]
Improving Assistance for Taxpayers Act This bill amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to respond to Taxpayer Advocate Directives within specified time frames. In the case of a Taxpayer Advocate Directive issued by the National Taxpayer Advocate (NTA) pursuant to a delegation of authority from the IRS, the IRS Commissioner or a Deputy Commissioner must modify, rescind, or ensure compliance with the directive within 30 days. If a directive is modified or rescinded by a Deputy Commissioner, the NTA may appeal
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Sponsored by: Rep. Darin LaHood
Introduced In House on 03/20/2018
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Protecting Taxpayer Confidentiality Through Safeguards Act [HB-5376]
[Taxes ]
[Data Privacy ]
[Consumer Protection ]
Protecting Taxpayer Confidentiality Through Safeguards Act This bill amends the Internal Revenue Code to prohibit the disclosure of tax returns or return information to a contractor or other agent of a federal, state, or local agency unless the agency requires the contractor or agent to provide certain safeguards to protect the confidentiality of the returns or return information. The bill also requires the agency to conduct on-site reviews to determine compliance with requirements and meet certain reporting and certification requirements.
Sponsored by: Rep. James B. Renacci
Introduced In House on 03/21/2018
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STARS Act Simplifying Technical Aspects Regarding Seasonality Act of 2017 [HB-3956]
[Healthcare ]
[Taxes ]
[Labor, Jobs, Employment ]
[Small Business ]
STARS Act Simplifying Technical Aspects Regarding Seasonality Act of 2017 This bill amends the Internal Revenue Code to exclude seasonal employees from the definition of "full-time employee" for purposes of the employer mandate to provide employees with minimum essential health care coverage. The bill defines a "seasonal employee" as an employee who is employed in a position for which the customary annual employment is not more than six months and which requires performing labor or services that are ordinarily performed at certain seasons or periods
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Sponsored by: Rep. Andy Biggs
Introduced In House on 10/04/2017