Tax Treatment Of Families
US Congress 114th Congress
Hearing Aid Assistance Tax Credit Act [S.315]
[Healthcare ]
[Taxes ]
[Consumer Protection ]
[Senior Citizens ]
[Public Health ]
Hearing Aid Assistance Tax Credit Act Amends the Internal Revenue Code to allow a tax credit of up to $500 in a taxable year for the purchase of a hearing aid that is authorized under the Federal Food, Drug, and Cosmetic Act for commercial distribution and is intended for use by the taxpayer or a dependent of the taxpayer.
Sponsored by: Sen. Amy Klobuchar
Read Twice And Referred To The Committee On Finance. on 01/29/2015
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Puerto Rico Humanitarian Relief and Reconstruction Act [S.3044]
[Budget and Spending ]
[Community Development ]
[Disaster Relief ]
[Economic Development ]
[Elections ]
[Energy ]
[Funding ]
[Grants ]
[Healthcare ]
[Housing ]
[Infrastructure ]
[Medicare and Medicaid ]
[Public Health ]
[Social Security ]
[Taxes ]
[Telecommunications ]
[Transportation and Motor Vehicles ]
[Water ]
Puerto Rico Humanitarian Relief and Reconstruction Act This bill establishes a Puerto Rico Reconstruction Finance Corporation to accept applications from the government of Puerto Rico or its municipalities to restructure their bond debts through a process under which: (1) the corporation will purchase the bonds from bond holders at the price the holder paid for the bond, and (2) the par value of each bond is reduced to the last price paid for the bond. Impairment of pension benefits is not permitted. The board of the corporation must consist of
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Sponsored by: Sen. Bernard Sanders
Read Twice And Referred To The Committee On Finance. on 06/09/2016
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US Congress 114th Congress
Puerto Rico Recovery Act of 2016 [S.2675]
[Healthcare ]
[Medicare and Medicaid ]
[Taxes ]
[Budget and Spending ]
[Funding ]
[Grants ]
[Poverty ]
[Public Health ]
Puerto Rico Recovery Act of 2016 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. Title XIX (Medicaid) of the Social Security Act (SSAct) is amended to terminate the limitations on general Medicaid funding, as well as the specific federal medical assistance percentage (FMAP, or matching rate), beginning FY2017 for Puerto Rico, the Virgin Islands of the United States,
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Sponsored by: Sen. Cory Booker
Read Twice And Referred To The Committee On Finance. (sponsor Introductory Remarks On Measure: Cr S1465-1466) on 03/14/2016
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Health Savings Act of 2016 [S.2499]
[Healthcare ]
[Medicare and Medicaid ]
[Taxes ]
[Insurance ]
[Public Health ]
[Social Security ]
[Senior Citizens ]
Health Savings Act of 2016 This bill amends the Internal Revenue Code, with respect to the taxation of 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 increased 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 medical care program of the Indian Health Service or of a tribal organization
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Sponsored by: Sen. Jeff Flake
Read Twice And Referred To The Committee On Finance. on 02/04/2016
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US Congress 114th Congress
Foster EITC Act of 2015 [S.2327]
[Taxes ]
[Children and Youth ]
[Human Services ]
[Poverty ]
Foster EITC Act of 2015 This bill amends the Internal Revenue Code to modify the earned income tax credit by: (1) making permanent the increase in the rate of such credit for taxpayers with three or more children, (2) increasing the credit for taxpayers with no qualifying children, (3) reducing the qualifying age for such credit for certain childless individuals (from age 25 to age 21) and for youth formerly in foster care (from age 25 to age 18), (4) imposing new reporting requirements for youth in foster care who have attained age 16, and (5)
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Sponsored by: Sen. Robert Casey
Read Twice And Referred To The Committee On Finance. on 11/19/2015
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US Congress 114th Congress
Child Tax Credit Improvement Act [S.2264]
[Taxes ]
[Family-Related Legislation ]
[Children and Youth ]
Child Tax Credit Improvement Act This bill amends the Internal Revenue Code, with respect to the child tax credit, to: (1) increase the amount of such credit for children who have not attained age 6 by the close of the taxable year, (2) modify the limitation on such credit based upon taxpayer adjusted gross income and the age of the qualifying child, (3) increase the refundable portion of such credit for children under age 6, and (4) allow an inflation adjustment to the $1,000 credit amount beginning after 2015.
Sponsored by: Sen. Michael Bennet
Read Twice And Referred To The Committee On Finance. on 11/10/2015
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Earned Income Tax Credit and Child Tax Credit Equity for Puerto Rico Act of 2015 [S.2203]
[Taxes ]
[Budget and Spending ]
[Children and Youth ]
[Poverty ]
Earned Income Tax Credit and Child Tax Credit Equity for Puerto Rico Act of 2015 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.
Sponsored by: Sen. Cory Booker
Read Twice And Referred To The Committee On Finance. on 10/22/2015
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TRAFFIC Relief Act Tax Relief And #FixTheTrustFund For Infrastructure Certainty Act of 2015 [S.1994]
[Taxes ]
[Infrastructure ]
[Transportation and Motor Vehicles ]
[Budget and Spending ]
[Family-Related Legislation ]
[Children and Youth ]
TRAFFIC Relief Act Tax Relief And #FixTheTrustFund For Infrastructure Certainty Act of 2015 This bill amends the Internal Revenue Code to phase in: (1) an increase of the excise tax rate on gasoline beginning in 2016 until such rate is 34.3 cents per gallon in calendar years beginning after 2018, and (2) a similar increase to 40.3 cents per gallon for diesel fuel and kerosene. The rates are to be adjusted for inflation for calendar years after 2019. The bill phases in increases in allocations of fuel excise tax amounts to the Mass Transit Account
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Sponsored by: Sen. Richard Durbin
Read Twice And Referred To The Committee On Finance. on 08/05/2015
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US Congress 114th Congress
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.180]
[Taxes ]
[Children and Youth ]
[Family-Related Legislation ]
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. 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 physicaly or mentaly incapable of self care (qualifying child). Limits the dollar amount of such deduction in a taxable year to $7,000 for taxpayers
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Sponsored by: Sen. Kirsten Gillibrand
Read Twice And Referred To The Committee On Finance. on 01/16/2015
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US Congress 114th Congress
National Disaster Tax Relief Act of 2015 [S.1795]
[Taxes ]
[Disaster Relief ]
[Budget and Spending ]
[Small Business ]
[Housing ]
[Construction ]
[Community Development ]
[Funding ]
[Grants ]
[Economic Development ]
National Disaster Tax Relief Act of 2015 Amends the Internal Revenue Code to provide tax relief for disasters declared in 2012, 2013, 2014, and 2015 by: allowing an election to expense qualified disaster expenses (i.e., for the abatement of hazardous substances, removal of debris, demolition, and repair of business-related property); increasing the tax deduction for charitable contributions for disaster relief for individual and corporate taxpayers; allowing through 2015 the deduction of losses and net operating losses attributable to disasters;
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Sponsored by: Sen. Cory Booker
Read Twice And Referred To The Committee On Finance. on 07/16/2015
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Equal Dignity for Married Taxpayers Act of 2015 [S.1740]
[Taxes ]
[Family-Related Legislation ]
Equal Dignity for Married Taxpayers Act of 2015 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. (sponsor Introductory Remarks On Measure: Cr S4957) on 07/09/2015
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Strengthening America's Bridges Act [S.1273]
[Infrastructure ]
[Transportation and Motor Vehicles ]
[Taxes ]
[Budget and Spending ]
[Children and Youth ]
Strengthening America's Bridges Act This bill establishes in the Treasury the Strengthening America's Bridges Fund to furnish amounts to the Department of Transportation to make grants to states for the repair or maintenance of any bridges classified as deficient in the National Bridge Inventory. The Internal Revenue Code is amended with respect to the requirement that taxpayers claiming the refundable portion of the child tax credit include on their tax returns the name and taxpayer identification number (e.g., Social Security number) of their
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Sponsored by: Sen. Kelly Ayotte
Read Twice And Referred To The Committee On Finance. on 05/11/2015
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US Congress 114th Congress
Trade Adjustment Assistance Reauthorization Act of 2015 [S.1268]
[Trade ]
[Labor, Jobs, Employment ]
[Taxes ]
[Healthcare ]
[Medicare and Medicaid ]
[Budget and Spending ]
[Social Security ]
Trade Adjustment Assistance Reauthorization Act of 2015 (Sec. 2) Amends the Trade Adjustment Assistance Extension Act of 2011 to repeal the declaration that trade adjustment assistance (TAA) program requirements in effect as of February 13, 2011, under the Trade Act of 1974 shall apply to petitions for certification to apply for TAA for workers, firms, and farmers that are filed before January 1, 2014. (Sec. 3) Amends the Trade Act of 1974 to extend through June 30, 2021: the TAA program, and the reemployment trade adjustment assistance (RTAA) program.
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Sponsored by: Sen. Orrin Hatch
By Senator Hatch From Committee On Finance Filed Written Report. Report No. 114-44. on 05/12/2015
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US Congress 114th Congress
Working Families Tax Relief Act of 2015 [S.1012]
[Taxes ]
[Budget and Spending ]
[Family-Related Legislation ]
[Children and Youth ]
Working Families Tax Relief Act of 2015 Amends the Internal Revenue Code, as amended by the American Recovery and Reinvestment Act of 2009, to: (1) make permanent the reduction in the income threshold (from $10,000 to $3,000) for determining the refundable portion of the child tax credit, (2) eliminate the inflation adjustment to such amount, and (3) allow an annual inflation adjustment after 2014 to the $1,000 maximum credit amount and the adjusted gross income threshold amounts used to reduce the allowable amount of such credit. Modifies the earned
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Sponsored by: Sen. Robert Casey
Read Twice And Referred To The Committee On Finance. on 04/20/2015
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US Congress 114th Congress
Working Parent Support Act of 2015 [HB-964]
[Taxes ]
[Children and Youth ]
[Labor, Jobs, Employment ]
[Family-Related Legislation ]
Working Parent Support Act of 2015 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 physicaly or mentaly incapable of self care (qualifying child). Limits the dollar amount of such deduction in a taxable year to $7,000 for taxpayers with one qualifying child or $14,000 for taxpayers with two or more qualifying children. Allows an annual
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Sponsored by: Rep. Matthew Cartwright
Introduced In House on 02/13/2015
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Earned Income Tax Credit Improvement and Simplification Act 2015 [HB-902]
[Taxes ]
[Budget and Spending ]
[Poverty ]
Earned Income Tax Credit Improvement and Simplification Act 2015 Amends the Internal Revenue Code, with respect to the earned income tax credit, to: (1) make permanent the increase in the rate of such credit for taxpayers with three or more qualifying children and the reduction in the amount of the marriage penalty for such credit; (2) allow such credit for an individual with no qualifying children who has attained the age of 21 but not 25 and is not a full-time student, and whose qualifying children do not have valid social security numbers; (3)
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Sponsored by: Rep. Raul Grijalva
Introduced In House on 02/11/2015
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Family Care Savings Act [HB-750]
[Family-Related Legislation ]
[Taxes ]
[Healthcare ]
Family Care Savings Act This bill amends the Internal Revenue Code to increase the amount of the tax exclusion for employer-provided dependent care assistance to $10,000 in a taxable year and to provide for an inflation adjustment to such increased amount after 2015.
Sponsored by: Rep. Gregory Meeks
Introduced In House on 02/05/2015
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To amend the Internal Revenue Code of 1986 to disallow the refundable portion of the child credit to taxpayers using individual taxpayer identification numbers issued by the Internal Revenue Service. [HB-713]
[Taxes ]
[Children and Youth ]
To amend the Internal Revenue Code of 1986 to disallow the refundable portion of the child credit to taxpayers using individual taxpayer identification numbers issued by the Internal Revenue Service. Amends the Internal Revenue Code to disallow the refundable portion of the child tax credit to taxpayers who use individual taxpayer identification numbers issued by the Internal Revenue Service instead of social security account numbers to claim such credit on their tax returns.
Sponsored by: Rep. David Rouzer
Introduced In House on 02/04/2015
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US Congress 114th Congress
Immigration for a Competitive America Act of 2016 [HB-5398]
[Immigration ]
[Labor, Jobs, Employment ]
[Agriculture ]
[National Security ]
[Taxes ]
[International ]
Immigration for a Competitive America Act of 2016 This bill amends the Immigration and Nationality Act to reduce the annual cap for family-sponsored immigrants and increase the annual cap for certain employment-sponsored immigrants. The Department of Homeland Security (DHS) shall establish an employment eligibility verification system (EEVS), patterned after the E-Verify system. (The current paper-based I-9 system is eliminated.) An employer shall verify that an individual is not an unauthorized alien by: (1) obtaining the individual's social security
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Sponsored by: Rep. Tom Rice
Referred To The Subcommittee On Border And Maritime Security. on 08/19/2016
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US Congress 114th Congress
Credits for Kids Act of 2016 [HB-5297]
[Taxes ]
[Children and Youth ]
Credits for Kids Act of 2016 This bill amends the Internal Revenue Code to require taxpayers who are claiming the refundable portion of the child tax credit to include their Social Security number on their tax return. The bill includes an exception if the return includes a certification from the state in which the taxpayer resides that one or more qualifying children resided in the taxpayer's household for at least six months during the year.
Sponsored by: Rep. Mark Meadows
Introduced In House on 05/19/2016