Tax Treatment Of Families
US Congress 113th 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.1975]
[Taxes ]
[Family-Related Legislation ]
[Children and Youth ]
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 inflation adjustment to such amounts
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Sponsored by: Sen. Kirsten Gillibrand
Read Twice And Referred To The Committee On Finance. on 01/30/2014
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Keeping Our Promise to Our Military Heroes Act [S.1869]
[Military ]
[Taxes ]
[Retirement ]
[Veterans ]
[Budget and Spending ]
[Children and Youth ]
Keeping Our Promise to Our Military Heroes Act - Repeals the provision of the Bipartisan Budget Act of 2013 that reduces the cost-of-living adjustment to the retirement pay of members of the Armed Forces under age 62. 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 returns.
Sponsored by: Sen. Susan Collins
Read Twice And Referred To The Committee On Finance. on 12/19/2013
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US Congress 113th Congress
Sequester Replacement and Spending Reduction Act of 2013 [S.18]
[Budget and Spending ]
[Finance ]
[Taxes ]
[Medicare and Medicaid ]
[Healthcare ]
[Food ]
[Unemployment ]
[Pensions ]
[Retirement ]
[Funding ]
[Social Security ]
[Labor, Jobs, Employment ]
Sequester Replacement and Spending Reduction Act of 2013 - Prohibits implementation of the sequester for discretionary spending for FY2013 under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act). Reduces by $10 billion in both the security and non-security categories the discretionary caps for FY2013 provided in the Gramm-Rudman-Hollings Act, as modified by the Budget Control Act of 2011 for enforcement of a specified budget goal. Amends the Food and Nutrition Act of 2008 with respect to the standard utility
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Sponsored by: Sen. John McCain
Read Twice And Referred To The Committee On Finance. on 02/27/2013
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US Congress 113th Congress
Hearing Aid Assistance Tax Credit Act [S.1694]
[Healthcare ]
[Taxes ]
[Senior Citizens ]
[Consumer Protection ]
[Pharmaceuticals ]
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. (text Of Measure As Introduced: Cr S8006) on 11/13/2013
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Family Fairness and Opportunity Tax Reform Act [S.1616]
[Taxes ]
[Family-Related Legislation ]
[Healthcare ]
[Medicare and Medicaid ]
[Budget and Spending ]
[Investments ]
Family Fairness and Opportunity Tax Reform Act - Amends the Internal Revenue Code, with respect to the taxation of individual and married taxpayers, to: reduce to two the number of individual income tax brackets, imposing a 15% tax rate on income up to $87,850 ($175,700 for married couples filing a joint return and surviving spouses) and a 35% rate on income above such level; eliminate or reduce the capital gains tax rate based on taxable income levels; repeal after 2013 the alternative minimum tax (AMT) for individual and corporate taxpayers;
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Sponsored by: Sen. Mike Lee
Read Twice And Referred To The Committee On Finance. on 10/30/2013
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Taxpayer Transparency Act of 2013 [S.1221]
[Taxes ]
[Retirement ]
Amends the Internal Revenue Code to rename the section heading of Internal Revenue Code provisions relating to the individual retirement accounts (IRAs) of married individuals as the Kay Bailey Hutchison Spousal IRA.
Sponsored by: Sen. John Cornyn
Read Twice And Referred To The Committee On Finance. on 06/25/2013
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Child Tax Credit Permanency Act of 2013 [HB-769]
[Taxes ]
[Family-Related Legislation ]
[Children and Youth ]
Child Tax Credit Permanency Act of 2013 - Amends the Internal Revenue Code, with respect to the child tax credit, to: (1) make permanent the reduction (from $10,000 to $3,000) of the eligibility threshold for the refundable portion of such credit, and (2) require an annual inflation adjustment to the allowable amount of such credit (i.e., $1,000) after 2013.
Sponsored by: Rep. Raul Grijalva
Referred To The House Committee On Ways And Means. on 02/15/2013
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Flat Tax Rate Act [HB-5882]
[Taxes ]
[Budget and Spending ]
[Finance ]
Flat Tax Rate Act - Imposes a federal income tax rate of 15% on all income of all U.S. citizens, regardless of annual income or current economic standing. Allows exemptions for single and joint tax return filers and for each child of a taxpayer up to the age of 18.
Sponsored by: Rep. Steve Stockman
Referred To The House Committee On Ways And Means. on 12/11/2014
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USAccounts: Investing in America's Future Act of 2014 [HB-5576]
[Education ]
[Taxes ]
[Budget and Spending ]
[Investments ]
[Children and Youth ]
[Retirement ]
USAccounts: Investing in America's Future Act of 2014 - Establishes in the Treasury the USAccount Fund to make contributions to accounts known as USAccounts, which are established under this Act for each child of a taxpayer qualifying for the child tax credit who has not attained age 17. Provides for an initial government contribution of $500 to a USAccount, private contributions up to $2,000, and government matching contributions up to $500 in a calendar year. Allows tax-exempt distributions from USAccounts for higher education expenses and for
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Sponsored by: Rep. Keith Ellison
Referred To The House Committee On Ways And Means. on 09/18/2014
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Refundable Child Tax Credit Eligibility Verification Reform Act of 2013 [HB-556]
[Taxes ]
[Family-Related Legislation ]
[Children and Youth ]
Refundable Child Tax Credit Eligibility Verification Reform Act of 2013 - Amends the Internal Revenue Code, with respect to the child tax credit, to require taxpayers claiming such credit to provide their social security numbers on their tax returns. Prohibits taxpayers who improperly claimed such credit in a previous year from claiming such credit during a disallowance period of: (1) 2 years for claims made with reckless or intentional disregard of rules governing such credit, or (2) 10 years for fraudulent claims. Requires the Secretary of the
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Sponsored by: Rep. Steve King
Referred To The House Committee On Ways And Means. on 02/06/2013
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Student Loan Interest Deduction Fairness Act [HB-5508]
[Student Loans ]
[Taxes ]
[Finance ]
Student Loan Interest Deduction Fairness Act - Amends the Internal Revenue Code to increase the dollar limitation for the tax deduction for education loan interest to $5,000 in a taxable year for married couples filing joint tax returns (thus eliminating the tax effect known as the marriage penalty).
Sponsored by: Rep. Steve Cohen
Referred To The House Committee On Ways And Means. on 09/17/2014
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US Congress 113th Congress
To amend the Internal Revenue Code of 1986 to provide an above-the-line deduction for child care expenses, and for other purposes. [HB-5365]
[Taxes ]
[Family-Related Legislation ]
[Children and Youth ]
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 inflation adjustment to such amounts
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Sponsored by: Rep. Matthew Cartwright
Referred To The House Committee On Ways And Means. on 07/31/2014
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Pathways Out of Poverty Act of 2014 [HB-5352]
[Education ]
[Family-Related Legislation ]
[Finance ]
[Housing ]
[Labor, Jobs, Employment ]
[Poverty ]
[Public Health ]
[Social Security ]
[Taxes ]
[Unemployment ]
[Children and Youth ]
[Human Services ]
[Budget and Spending ]
[Food ]
Pathways Out of Poverty Act of 2014 - Division A: Education - Title I: Strong Start for America's Children - Subtitle A: Access to Voluntary Prekindergarten for Low- and Moderate-Income Families - Directs the Secretary of Education (Secretary) to allot matching grants to states and, through them, subgrants to local educational agencies (LEAs), childhood education program providers, or consortia of those entities to implement high-quality prekindergarten programs for children from low-income families. Allots grants to states based on each state's
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Sponsored by: Rep. Raul Grijalva
Referred To The Subcommittee On Early Childhood, Elementary, And Secondary Education. on 11/17/2014
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Safely Exacting Cautious Useful Rules for Immigration This Year (SECURITY) Act [HB-5316]
[Immigration ]
[Defense ]
[Finance ]
[Taxes ]
[National Security ]
[Law Enforcement ]
[Budget and Spending ]
Safely Exacting Cautious Useful Rules for Immigration This Year (SECURITY) Act - Directs the Secretary of Homeland Security (DHS) (Secretary) to submit to Congress a plan to achieve operational control of the international land and maritime borders of the United States. Directs the Secretary to submit to Congress a plan to construct and finish within 10 years double-layered reinforced fencing on the southern border. Directs the Secretary of Defense (DOD) to: (1) deploy at least an additional 10,000 members of the National Guard for border control
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Sponsored by: Rep. Steve Stockman
Referred To The Subcommittee On Immigration And Border Security. on 09/26/2014
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US Congress 113th Congress
To amend the Internal Revenue Code of 1986 to provide a tax credit for expenses for household and elder care services necessary for gainful employment. [HB-5287]
[Taxes ]
[Senior Citizens ]
[Healthcare ]
[Labor, Jobs, Employment ]
[Family-Related Legislation ]
Amends the Internal Revenue Code to allow a new tax credit for employment-related expenses necessary to care for a dependent of a taxpayer who has attained age 50, including expenses for household services and for the care of the dependent, including respite care and hospice care. Limits the amount of such credit to $3,000 for the care of one dependent and $6,000 for the care of two or more dependents of the taxpayer in a taxable year.
Sponsored by: Rep. Barbara Lee
Referred To The House Committee On Ways And Means. on 07/30/2014
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Families First Act [HB-5258]
[Taxes ]
[Family-Related Legislation ]
[Children and Youth ]
Families First Act - Amends the Internal Revenue Code to allow an adjustment for inflation in calendar years after 2014 to amounts allowed with respect to the tax credit for dependent care expenses necessary for employment and the exclusion from gross income for employer-provided dependent care assistance.
Sponsored by: Rep. David Valadao
Referred To The House Committee On Ways And Means. on 07/30/2014
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Empowering Families at Home and at Work Act [HB-5257]
[Family-Related Legislation ]
[Taxes ]
[Labor, Jobs, Employment ]
Empowering Families at Home and at Work Act - Amends the Internal Revenue Code to allow a married taxpayer who files a joint tax return a tax deduction for 20% of the first $60,000 of the wages and self-employment income of the lesser earning spouse. Disallows such deduction for taxpayers whose adjusted gross income exceeds $110,000.
Sponsored by: Rep. David Valadao
Referred To The House Committee On Ways And Means. on 07/30/2014
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National Disaster Tax Relief Act of 2014 [HB-5082]
[Taxes ]
[Disaster Relief ]
[Housing ]
[Budget and Spending ]
[Funding ]
National Disaster Tax Relief Act of 2014 - Amends the Internal Revenue Code to provide tax relief for disasters declared in 2012, 2013, and 2014 by: extending through 2014 the election to expense qualified disaster expenses (i.e., for 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 2014 the deduction of losses attributable to disasters; allowing waivers of requirements relating to mortgage
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Sponsored by: Rep. Nita Lowey
Referred To The House Committee On Ways And Means. on 07/11/2014
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US Congress 113th Congress
Child Tax Credit Improvement Act of 2014 [HB-4935]
[Taxes ]
[Family-Related Legislation ]
[Budget and Spending ]
[Children and Youth ]
Child Tax Credit Improvement Act of 2014 - Amends the Internal Revenue Code, with respect to the child tax credit, to: (1) increase from $110,00 to $150,000 ($75,000 for individual taxpayers and married taxpayers filing separately) the threshold amount applicable to married couples filing joint tax returns above which such tax credit is reduced, and (2) allow an inflation adjustment to the threshold amounts and the $1,000 credit amount beginning after 2014. Requires taxpayers to include their social security numbers on their tax returns to claim
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Sponsored by: Rep. Lynn Jenkins
Considered Under The Provisions Of Rule H. Res. 680. (consideration: Cr H6825-6833) on 07/25/2014
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Elder Care Tax Credit Act of 2014 [HB-4145]
[Taxes ]
[Senior Citizens ]
[Healthcare ]
[Family-Related Legislation ]
Elder Care Tax Credit Act of 2014 - Amends the Internal Revenue Code to allow the tax credit for dependent care expenses for parents (or ancestors of such parents) of the taxpayer who are physically or mentally incapable of self-care, regardless of whether such a parent has the same principal place of abode as the taxpayer for more than one-half of the taxable year.
Sponsored by: Rep. Matthew Cartwright
Referred To The House Committee On Ways And Means. on 03/04/2014