Tax Treatment Of Families
US Congress 115th Congress
Hurricane Florence Tax Relief Act [HB-6854]
[Taxes ]
[Disaster Relief ]
[Small Business ]
[Retirement ]
Hurricane Florence Tax Relief Act This bill amends the Internal Revenue Code to allow various tax credits, deductions, and modifications to existing rules for individuals and businesses affected by Hurricane Florence. With respect to individuals and businesses in the affected areas, the bill: waives the 10% additional tax on early distributions from retirement plans for up to $100,000 in distributions made on or after September 13, 2018, and before January 1, 2020; permits individuals to recontribute funds to retirement plans if the funds were distributed
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Sponsored by: Rep. David Rouzer
Introduced In House on 09/20/2018
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Protecting Family and Small Business Tax Cuts Act of 2018 [HB-6760]
[Taxes ]
[Small Business ]
[Family-Related Legislation ]
[Student Loans ]
[Healthcare ]
[Veterans ]
[Disabilities ]
Protecting Family and Small Business Tax Cuts Act of 2018 This bill amends the Internal Revenue Code to make permanent several tax provisions that were enacted in 2017 and are scheduled to expire at the end of 2025. The bill makes permanent provisions that: reduce individual tax rates, modify the taxation of the unearned income of children, allow a deduction for qualified business income of pass-through entities, increase the standard deduction, increase and modify the child tax credit, increase the limitation for certain charitable contributions,
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Sponsored by: Rep. Darin LaHood
Received In The Senate And Read Twice And Referred To The Committee On Finance. on 10/01/2018
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Puerto Rico Economic Empowerment Act of 2018 [S.3256]
[Economic Development ]
Puerto Rico Economic Empowerment Act of 2018
Sponsored by: Sen. Marco Rubio
Read Twice And Referred To The Committee On Finance. on 07/24/2018
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Pathways Out of Poverty Act of 2017 [HB-4074]
[Education ]
[Housing ]
[Labor, Jobs, Employment ]
[Taxes ]
[Budget and Spending ]
[Poverty ]
[Children and Youth ]
[Human Services ]
[Unemployment ]
[Food ]
Pathways Out of Poverty Act of 2017 This bill establishes and expands various programs related to education, housing, employment, and social welfare. The Department of Education must award grants to states for the development and implementation of prekindergarten programs. The Office of Juvenile Justice and Delinquency Prevention within the Department of Justice may award grants to assist communities in addressing juvenile delinquency and gang prevention. The bill expands: the Pell Grant program, the Temporary Assistance to Needy Families (TANF)
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Sponsored by: Rep. Raul Grijalva
Referred To The Subcommittee On Nutrition. on 10/26/2017
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Puerto Rico Economic Empowerment Act of 2018 [S.2873]
[Economic Development ]
Puerto Rico Economic Empowerment Act of 2018
Sponsored by: Sen. Marco Rubio
Read Twice And Referred To The Committee On Finance. on 05/17/2018
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US Congress 115th Congress
Equal Dignity for Married Taxpayers Act of 2017 [HB-4110]
[Taxes ]
[Family-Related Legislation ]
Equal Dignity for Married Taxpayers Act of 2017 This bill amends the Internal Revenue Code to change provisions that refer to married couples to make such provisions equally applicable to legally married same-sex couples.
Sponsored by: Rep. Earl Blumenauer
Introduced In House on 10/24/2017
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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 Enzi
Committee On The Budget. Original Measure Reported To Senate By Senator Enzi. Without Written Report. on 11/28/2017
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USAccounts: Investing in America's Future Act of 2018 [HB-5118]
[Education ]
[Taxes ]
[Budget and Spending ]
[Children and Youth ]
[Investments ]
[Retirement ]
USAccounts: Investing in America's Future Act of 2018 This bill establishes in the Treasury the USAccount Fund from which the Department of the Treasury must make an initial $500 automatic contribution and subsequent matching contributions of up to $500 annually to accounts known as USAccounts. USAccounts shall be established under this bill for individuals born after December 31, 2018, who have not yet attained age 18. The bill provides for contributions by the government and the private sector to such USAccounts and allows tax-exempt distributions
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Sponsored by: Rep. Keith Ellison
Introduced In House on 02/27/2018
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Tax Equity and Prosperity for Puerto Rican Families Act of 2017 [HB-4060]
[Taxes ]
[Family-Related Legislation ]
[Poverty ]
[Children and Youth ]
Tax Equity and Prosperity for Puerto Rican Families Act of 2017 This bill amends the Internal Revenue Code to make citizens of Puerto Rico eligible for the federal earned income tax credit and allow them to claim the refundable portion of the child tax credit on the same basis as U.S. taxpayers. In making the earned income tax credit applicable to Puerto Rican citizens, the bill modifies credit requirements to allow taxpayers in Puerto Rico to claim the credit at age 21 (rather than age 25) and to allow a credit percentage of 40, without regard
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Sponsored by: Rep. Earl Blumenauer
Introduced In House on 10/12/2017
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National Disaster Tax Relief Act of 2017 [HB-3679]
[Disaster Relief ]
[Taxes ]
National Disaster Tax Relief Act of 2017
Sponsored by: Rep. Bill Pascrell
Introduced In House on 09/05/2017
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Equal Dignity for Married Taxpayers Act of 2017 [S.1715]
[Taxes ]
[Family-Related Legislation ]
Equal Dignity for Married Taxpayers Act of 2017 This bill amends the Internal Revenue Code to change provisions that refer to married couples to make such provisions equally applicable to legally married same sex couples.
Sponsored by: Sen. Robert Casey
Read Twice And Referred To The Committee On Finance. on 08/02/2017
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US Congress 115th Congress
Savannah Hope Stillbirth Child Tax Credit Act [HB-3549]
[Taxes ]
[Healthcare ]
[Family-Related Legislation ]
[Children and Youth ]
Savannah Hope Stillbirth Child Tax Credit Act This bill amends the Internal Revenue Code, with respect to the child tax credit, to allow an additional $2,000 refundable tax credit for each birth by the taxpayer of a stillborn child during the taxable year.
Sponsored by: Rep. Robert Wittman
Introduced In House on 07/28/2017
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EARN IT Act Enhancing Advancement, Reducing Noncompliance, and Improving Trust Act [HB-3379]
[Taxes ]
[Children and Youth ]
[Budget and Spending ]
[Family-Related Legislation ]
EARN IT Act Enhancing Advancement, Reducing Noncompliance, and Improving Trust Act This bill amends the Internal Revenue Code to increase the Earned Income Tax Credit (EITC) for individuals with no qualifying children and to establish additional requirements for claiming the EITC and the child tax credit. The bill modifies the EITC for individuals with no qualifying children by: increasing the credit and phaseout percentages, increasing the earned income and phaseout amounts, reducing the minimum age to claim the credit, and modifying the formula
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Sponsored by: Rep. David Cicilline
Introduced In House on 07/25/2017
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Tax Cuts and Jobs Act [HB-1]
[Taxes ]
[Labor, Jobs, Employment ]
[Small Business ]
[Energy ]
[Budget and Spending ]
[Healthcare ]
[Insurance ]
[Investments ]
[Real Estate ]
[International ]
[Trade ]
[Pensions ]
[Retirement ]
[Alcoholic Beverages ]
[Manufacturing ]
[Construction ]
[Property Tax ]
[Public Lands and National Parks ]
[Finance ]
Tax Cuts and Jobs Act This bill amends the Internal Revenue Code (IRC) to reduce tax rates and modify policies, credits, and deductions for individuals and businesses. It also establishes an oil and gas leasing program for the Coastal Plain of the Arctic National Wildlife Refuge (ANWR) in Alaska. (Unless otherwise specified, provisions referred to in this summary as temporary or as a suspension of an existing provision apply for taxable years beginning after December 31, 2017, and before January 1, 2026.) TITLE I Subtitle A-- Individual Tax Reform
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Sponsored by: Rep. Tom Rice
Signed By President. on 12/22/2017
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Working Families Tax Relief Act of 2017 [S.1371]
[Taxes ]
[Budget and Spending ]
[Family-Related Legislation ]
[Inflation ]
[Children and Youth ]
Working Families Tax Relief Act of 2017 This bill amends the Internal Revenue Code, with respect to the earned income tax credit, to: (1) increase the credit and reduce the phaseout percentage for taxpayers with no qualifying children, (2) reduce from 25 to 21 the qualifying age for individuals with no children, (3) revise eligibility rules relating to married individuals living apart and qualifying children claimed by another family member, and (4) repeal the denial of such credit for taxpayers with excess investment income. This bill modifies
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Sponsored by: Sen. Robert Casey
Read Twice And Referred To The Committee On Finance. on 06/15/2017
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A bill to amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes. [S.598]
[Taxes ]
[Family-Related Legislation ]
[Children and Youth ]
A bill to amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes. This bill amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions a deduction from gross income (above-the-line deduction) for their employment-related expenses incurred in caring for a child under the age of 13 or a child who is physically or mentally incapable of self-care (qualifying child). The deduction is subject to annual limits of $7,000 for taxpayers with
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Sponsored by: Sen. Kirsten Gillibrand
Read Twice And Referred To The Committee On Finance. on 03/09/2017
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Health Savings Act of 2017 [HB-1175]
[Healthcare ]
[Medicare and Medicaid ]
[Taxes ]
[Insurance ]
[Public Health ]
[Social Security ]
[Funding ]
Health Savings Act of 2017 This bill amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: rename high deductible health plans as HSA-qualified health plans; allow spouses who have both attained age 55 to make catch-up contributions to the same HSA; make Medicare Part A (hospital insurance benefits) beneficiaries eligible to participate in an HSA; allow individuals eligible for hospital care or medical services under a program of the Indian Health Service or a tribal organization to participate in an HSA; allow members
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Sponsored by: Rep. Barbara Comstock
Referred To The Subcommittee On Regulatory Reform, Commercial And Antitrust Law. on 03/16/2017
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Health Savings Act of 2017 [S.403]
[Healthcare ]
[Medicare and Medicaid ]
[Taxes ]
[Insurance ]
[Public Health ]
[Social Security ]
[Pharmaceuticals ]
Health Savings Act of 2017 This bill amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: rename high deductible health plans as HSA-qualified health plans; allow spouses who have both attained age 55 to make catch-up contributions to the same HSA; make Medicare Part A (hospital insurance benefits) beneficiaries eligible to participate in an HSA; allow individuals eligible for hospital care or medical services under a program of the Indian Health Service or a tribal organization to participate in an HSA; allow members
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Sponsored by: Sen. Marco Rubio
Read Twice And Referred To The Committee On Finance. on 02/15/2017
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SHUT Act of 2017 Stop Handouts to Unauthorized Taxpayers Act of 2017 [HB-1041]
[Taxes ]
[Immigration ]
[Children and Youth ]
SHUT Act of 2017 Stop Handouts to Unauthorized Taxpayers Act of 2017 This bill amends the Internal Revenue Code to deny the refundable portion of the child tax credit to individuals unless they include their Social Security number on their tax return or otherwise demonstrate that they are authorized to be employed in the United States. The bill prohibits the Department of the Treasury or any delegate of Treasury from issuing an individual taxpayer identification number unless the supporting documentary evidence is submitted to a Treasury employee.
Sponsored by: Rep. Gus Bilirakis
Introduced In House on 02/14/2017
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Child Tax Credit Improvement Act [HB-821]
[Taxes ]
[Children and Youth ]
[Family-Related Legislation ]
[Budget and Spending ]
[Poverty ]
Child Tax Credit Improvement Act This bill amends the Internal Revenue Code, with respect to the child tax credit, to: (1) allow taxpayers an increased $3,600 tax credit for each young child under the age of six (young child tax credit), subject to specified limitations based on adjusted gross income; (2) require the Department of the Treasury to establish a program to make advance payments of the young child tax credit; (3) modify the refundable portion of the child tax credit; and (4) require annual inflation adjustments for both the child tax
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Sponsored by: Rep. Raul Grijalva
Introduced In House on 02/02/2017