Tax Administration And Collection, Taxpayers
US Congress 114th Congress
Taxpayer Bill of Rights Act of 2015 [S.943]
[Taxes ]
[Consumer Protection ]
Taxpayer Bill of Rights Act of 2015 Amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to ensure that IRS employees are familiar with and act in accord with taxpayer rights, including the right to be informed, to quality service, to pay no more than the correct amount of tax, to challenge the position of IRS and to be heard, to appeal an IRS decision to an independent forum, to finality, to privacy, to confidentiality, to retain representation, and to a fair and just tax system.
Sponsored by: Sen. Rob Portman
Read Twice And Referred To The Committee On Finance. on 04/15/2015
Spread the world
Gettr US Congress 114th Congress
Prevent Targeting at the IRS Act [S.941]
[Taxes ]
[Ethics ]
[Law Enforcement ]
Prevent Targeting at the IRS Act Amends the Internal Revenue Service Restructuring and Reform Act of 1998 to expand existing grounds for termination of the employment of an Internal Revenue Service employee to include performing, delaying, or failing to perform (or threatening to perform, delay, or fail to perform) any official action (including any audit) with respect to a taxpayer for purpose of extracting personal gain or benefit or for a political purpose.
Sponsored by: Sen. Rob Portman
Read Twice And Referred To The Committee On Finance. on 04/15/2015
Spread the world
US Congress 114th Congress
Simpler Tax Filing Act of 2015 [S.940]
[Taxes ]
[Budget and Spending ]
Simpler Tax Filing Act of 2015 Expresses the sense of Congress that the Internal Revenue Service should begin offering pre-prepared tax returns to as many taxpayers as possible by tax year 2020. Requires the Department of the Treasury to report to the House Ways and Means Committee and the Senate Finance Committee on actions necessary to achieve the goal of offering pre-prepared tax returns to taxpayers by tax year 2020, with an analysis of the budgetary, administrative, and legislative barriers to achieving such goal, including the amount of appropriations
(continued...)
Sponsored by: Sen. Elizabeth Warren
Read Twice And Referred To The Committee On Finance. on 04/15/2015
Spread the world
US Congress 114th Congress
Tax Refund Protection Act of 2015 [S.935]
[Taxes ]
[Consumer Protection ]
[Finance ]
Tax Refund Protection Act of 2015 This bill amends the Internal Revenue Code to direct the Department of the Treasury to establish a program to license or certify and regulate tax return preparers. The program must: (1) require that the tax return preparer demonstrate good character, good reputation, necessary qualifications to enable the preparer to provide valuable service as a tax return preparer, and competency; (2) require preparers to make certain disclosures relating to fees charged for tax preparation and the average amount of time expected
(continued...)
Sponsored by: Sen. Cory A. Booker
Read Twice And Referred To The Committee On Finance. on 04/14/2015
Spread the world
US Congress 114th Congress
Corporate Tax Dodging Prevention Act [S.922]
[Taxes ]
[Finance ]
[Trade ]
[Energy ]
Corporate Tax Dodging Prevention Act Amends the Internal Revenue Code, with respect to the taxation of the foreign-source income of domestic corporations, to: eliminate the deferral of tax on the foreign-source income of U.S. corporations for taxable years beginning after December 31, 2015; deny the foreign tax credit to large integrated oil companies that are dual capacity taxpayers; limit the offset of the foreign tax credit to income that is subject to U.S. tax; treat foreign corporations managed and controlled in the United States as domestic
(continued...)
Sponsored by: Sen. Bernard Sanders
Read Twice And Referred To The Committee On Finance. on 04/14/2015
Spread the world
US Congress 114th Congress
Military Spouse Job Continuity Act of 2015 [S.920]
[Military ]
[Taxes ]
[Labor, Jobs, Employment ]
[Healthcare ]
[Veterans ]
[Medicare and Medicaid ]
Military Spouse Job Continuity Act of 2015 (Sec. 2) Amends the Internal Revenue Code to allow the spouse of a member of the Armed Forces (military spouse) who moves with such member to another state under a permanent change of station order a tax credit for up to $500 of qualified relicensing costs incurred by such spouse for each change of duty station. Defines "qualified relicensing costs" as costs for a state license or certification to engage in the profession that such military spouse engaged in while residing in the former state and which
(continued...)
Sponsored by: Sen. Orrin G. Hatch
Committee On Finance. Original Measure Reported To Senate By Senator Hatch. With Written Report No. 114-30. on 04/14/2015
Spread the world
US Congress 114th Congress
Notice for Organizations That Include Charities is Essential (NOTICE) Act [S.918]
[Taxes ]
[Nonprofit ]
Notice for Organizations That Include Charities is Essential (NOTICE) Act (Sec. 2) Amends the Internal Revenue Code to require the Department of the Treasury to notify any tax-exempt organization, not later than 300 days after such an organization fails to file its annual tax return or other required information for 2 consecutive years, that: (1) the Internal Revenue Service has no record of its return or information for 2 consecutive years, and (2) a penalty will occur if the organization fails to file its return or information by the next filing
(continued...)
Sponsored by: Sen. Orrin G. Hatch
Committee On Finance. Original Measure Reported To Senate By Senator Hatch. With Written Report No. 114-28. on 04/14/2015
Spread the world
US Congress 114th Congress
LNG and LPG Excise Tax Equalization Act of 2015 [S.917]
[Energy ]
[Taxes ]
[Medicare and Medicaid ]
LNG and LPG Excise Tax Equalization Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code to equalize the excise tax on liquefied petroleum gas and liquefied natural gas by establishing a rate of 18.3 cents per energy equivalent of a gallon of gasoline for liquefied petroleum gas and 24.3 cents per energy equivalent of a gallon of diesel for liquefied natural gas. (Sec. 3) The bill also increases from 30% to 35% the rate of the continuous levy on payments made after 180 days after the enactment date of this Act to Medicare providers and
(continued...)
Sponsored by: Sen. Orrin G. Hatch
Committee On Finance. Original Measure Reported To Senate By Senator Hatch. With Written Report No. 114-27. on 04/14/2015
Spread the world
US Congress 114th Congress
Real Estate Investment and Jobs Act of 2015 [S.915]
[Real Estate ]
[Finance ]
[Taxes ]
[Labor, Jobs, Employment ]
[Healthcare ]
[Medicare and Medicaid ]
Real Estate Investment and Jobs Act of 2015 (Sec. 2) This section increases from 5% to 10% the stock ownership threshold in a real estate investment trust (REIT) for exempting such stock as a U.S. real property interest on disposition. (Sec. 3) This section provides for an increase from 10% to 15% of the rate of withholding of tax on dispositions of U.S. real property interests. (Sec. 4) This section requires any corporation that is a U.S. real property holding company during a specified period to disclose such status to the Internal Revenue Service,
(continued...)
Sponsored by: Sen. Orrin G. Hatch
Committee On Finance. Original Measure Reported To Senate By Senator Hatch. With Written Report No. 114-25. on 04/14/2015
Spread the world
US Congress 114th Congress
An original bill to amend title 31, United States Code, to clarify the use of credentials by enrolled agents. [S.914]
[Taxes ]
[Consumer Protection ]
An original bill to amend title 31, United States Code, to clarify the use of credentials by enrolled agents. Permits any enrolled agent properly licensed to represent taxpayers before the Internal Revenue Service to use the credentials or designation of "enrolled agent," "EA," or "E.A."
Sponsored by: Sen. Orrin G. Hatch
Committee On Finance. Original Measure Reported To Senate By Senator Hatch. With Written Report No. 114-24. on 04/14/2015
Spread the world
US Congress 114th Congress
An original bill to amend the Internal Revenue Code of 1986 to exclude payments received under the Work Colleges Program from gross income, including payments made from institutional funds. [S.912]
[Taxes ]
[Education ]
[Medicare and Medicaid ]
[Student Loans ]
An original bill to amend the Internal Revenue Code of 1986 to exclude payments received under the Work Colleges Program from gross income, including payments made from institutional funds. (Sec. 1) Amends the Internal Revenue Code to exclude from gross income payments received by a student under a comprehensive student work-learning-service program operated by a work college. Makes this amendment applicable to amounts received in taxable years beginning after the enactment date of this Act. (Sec. 2) Amends the Internal Revenue Code to increase
(continued...)
Sponsored by: Sen. Orrin G. Hatch
Committee On Finance. Original Measure Reported To Senate By Senator Hatch. With Written Report No. 114-22. on 04/14/2015
Spread the world
US Congress 114th Congress
An original bill to amend the Internal Revenue Code of 1986 to clarify the special rules for accident and health plans of certain governmental entities, and for other purposes. [S.910]
[Healthcare ]
[Medicare and Medicaid ]
[Taxes ]
[Budget and Spending ]
An original bill to amend the Internal Revenue Code of 1986 to clarify the special rules for accident and health plans of certain governmental entities, and for other purposes. (Sec. 1) Amends the Internal Revenue Code, with respect to the exclusion from gross income of payments from an accident or health plan, to: (1) make the exclusion for payments to a beneficiary other than a spouse or dependent child applicable to plans established by or on behalf of a state or political subdivision thereof; and (2) define a "qualified taxpayer," for purposes
(continued...)
Sponsored by: Sen. Orrin G. Hatch
Committee On Finance. Original Measure Reported To Senate By Senator Hatch. With Written Report No. 114-21. on 04/14/2015
Spread the world
US Congress 114th Congress
Charitable Agricultural Research Act [S.908]
[Agriculture ]
[Taxes ]
[Healthcare ]
[Medicare and Medicaid ]
[Nonprofit ]
[Funding ]
[Grants ]
Charitable Agricultural Research Act (Sec. 2) Amends the Internal Revenue Code to: (1) allow a tax deduction for a charitable contribution to an agricultural research organization directly engaged in the continuous active conduct of agricultural research, and (2) make prohibitions against expenditures to influence legislation applicable to such organizations. (Sec. 3) Increases from 30% to 35% the rate of the continuous levy on payments made after 180 days after the enactment of this Act to Medicare providers and suppliers for unpaid taxes.
Sponsored by: Sen. Orrin G. Hatch
Committee On Finance. Original Measure Reported To Senate By Senator Hatch. With Written Report No. 114-19. on 04/14/2015
Spread the world
US Congress 114th Congress
Wounded Warrior Tax Equity Act of 2015 [S.907]
[Taxes ]
[Veterans ]
[Military ]
Wounded Warrior Tax Equity Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code to prevent any suspension of the tax collection period after assessment for taxpayers who are members of the Armed Forces due to a continuous hospitalization for combat zone injuries or the next 180 days after such hospitalization.
Sponsored by: Sen. Orrin G. Hatch
Committee On Finance. Original Measure Reported To Senate By Senator Hatch. With Written Report No. 114-18. on 04/14/2015
Spread the world
US Congress 114th Congress
Cider Investment and Development through Excise Tax Reduction (CIDER) Act [S.906]
[Alcoholic Beverages ]
[Taxes ]
[Medicare and Medicaid ]
[Small Business ]
[Healthcare ]
Cider Investment and Development through Excise Tax Reduction (CIDER) Act (Sec. 2) Amends the Internal Revenue to revise the definition of "hard cider," for purposes of the excise tax on distilled spirits, wines, and beer, to mean a wine: (1) containing not more than .64 gram of carbon dioxide per hundred milliliters of wine (subject to necessary tolerances); (2) which is derived primarily from apples, apple juice concentrate, pears, or pear juice concentrate, and water; (3) which contains no fruit product or fruit flavoring other than apple or
(continued...)
Sponsored by: Sen. Orrin G. Hatch
Committee On Finance. Original Measure Reported To Senate By Senator Hatch. With Written Report No. 114-17. on 04/14/2015
Spread the world
US Congress 114th Congress
An original bill to amend the Internal Revenue Code of 1986 to increase the limitation on eligibility for the alternative tax for certain small insurance companies. [S.905]
[Insurance ]
[Taxes ]
[Small Business ]
[Medicare and Medicaid ]
[Healthcare ]
An original bill to amend the Internal Revenue Code of 1986 to increase the limitation on eligibility for the alternative tax for certain small insurance companies. (Sec. 1) This bill amends the Internal Revenue Code to expand the eligibility of certain small insurance companies (other than life insurance companies) for the alternative corporate income tax by increasing the premium limitation used to determine such eligibility to $2.2 million (from $1.2 million), with an annual inflation adjustment to such increased amount after 2015. This increase
(continued...)
Sponsored by: Sen. Orrin G. Hatch
Committee On Finance. Original Measure Reported To Senate By Senator Hatch. With Written Report No. 114-16. on 04/14/2015
Spread the world
US Congress 114th Congress
Craft Beverage Bond Simplification Act of 2015 [S.904]
[Alcoholic Beverages ]
[Taxes ]
[Small Business ]
Craft Beverage Bond Simplification Act of 2015 (Sec. 2) This bill allows taxpayers who are liable for not more than $50,000 per year in excise taxes on distilled spirits, wine, or beer to file and pay such taxes quarterly without the requirement to post a bond covering the operations and withdrawals of such distilled spirits, wines, or beer. The bill also allows such a taxpayer who reasonably expects to have a tax liability of not more than $1,000 per year and who was liable for not more than $1,000 in taxes in the preceding calendar year to file
(continued...)
Sponsored by: Sen. Orrin G. Hatch
Committee On Finance. Original Measure Reported To Senate By Senator Hatch. With Written Report No. 114-15. on 04/14/2015
Spread the world
US Congress 114th Congress
An original bill to amend the Internal Revenue Code of 1986 to improve access and administration of the United States Tax Court. [S.903]
[Taxes ]
[Budget and Spending ]
[Law Enforcement ]
An original bill to amend the Internal Revenue Code of 1986 to improve access and administration of the United States Tax Court. This bill amends the Internal Revenue Code to modify the rules and administrative provisions governing the U.S. Tax Court, a court established under Article I of the Constitution. TITLE I--TAXPAYER ACCESS TO UNITED STATES TAX COURT (Sec. 101) This section changes the period for filing an action in the Tax Court for review of a denial by the Department of the Treasury of a request to abate interest. The action may be filed
(continued...)
Sponsored by: Sen. Orrin G. Hatch
Committee On Finance. Original Measure Reported To Senate By Senator Hatch. With Written Report No. 114-14. on 04/14/2015
Spread the world
US Congress 114th Congress
Slain Officer Family Support Act of 2015 [S.866]
[Taxes ]
[Law Enforcement ]
[Public Safety ]
[Human Services ]
[Family-Related Legislation ]
[Funding ]
[Grants ]
Slain Officer Family Support Act of 2015 This bill authorizes a charitable tax deduction for cash contributions made for the relief of the families of slain New York Police Department Detectives Wenjian Liu and Rafael Ramos even if such contributions are made for the exclusive benefit of such families. A taxpayer who makes such a contribution may claim a deduction in 2014 for contributions made between January 1, 2015, and April 15, 2015. The bill also provides that the recordkeeping requirements for the charitable tax deduction will be satisfied
(continued...)
Sponsored by: Sen. Kirsten E. Gillibrand
Read Twice And Referred To The Committee On Finance. on 03/25/2015
Spread the world
US Congress 114th Congress
Small Business Paperwork Relief Act of 2015 [S.86]
[Small Business ]
[Consumer Protection ]
[Law Enforcement ]
[Public Safety ]
Small Business Paperwork Relief Act of 2015 Amends the Paperwork Reduction Act to direct agency heads not to impose civil fines for first-time paperwork violations by small businesses unless there is potential for serious harm to the public interest, the detection of criminal activity would be impaired, the violation is not corrected within six months, the violation is a violation of internal revenue law or a law concerning the assessment or collection of any tax, debt, revenue, or receipt, or the violation presents a danger to the public health
(continued...)
Sponsored by: Sen. David Vitter
Read Twice And Referred To The Committee On Homeland Security And Governmental Affairs. on 01/07/2015