Tax Treatment Of Families
US Congress 113th Congress
RAYS Act [HB-4129]
[Finance ]
[Taxes ]
[Children and Youth ]
[Poverty ]
[Retirement ]
Roth Accounts for Youth Savings Act of 2014 or the RAYS Act - Amends the Internal Revenue Code, with respect to Roth individual retirement accounts (Roth IRAs), to allow dependents of a taxpayer to establish a Roth IRA (Roth Account for Youth). Disregards any amount in a Roth Account for Youth for purposes of determining elibility for benefits or assistance for a means-tested federal benefit program.
Sponsored by: Rep. Barbara Lee
Referred To The House Committee On Ways And Means. on 02/28/2014
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Child Tax Credit Restoration Act of 2014 [HB-4044]
[Taxes ]
[Budget and Spending ]
[Children and Youth ]
[Family-Related Legislation ]
[Poverty ]
Child Tax Credit Restoration Act of 2014 - Amends the Internal Revenue Code, with respect to the child tax credit, to increase, in taxable years beginning in 2014 or 2015: (1) the maximum amount of such credit per child to $2,000, and (2) the rate of the refundable portion of such credit from 15% to 30% of earned income.
Sponsored by: Rep. Bruce Braley
Referred To The House Committee On Ways And Means. on 02/11/2014
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Generating Real Opportunities for Workers and Transitional Help Act [HB-3885]
[Labor, Jobs, Employment ]
[Unemployment ]
[Energy ]
[Environmental ]
[Healthcare ]
[Social Security ]
[Taxes ]
[Trade ]
[Infrastructure ]
[Budget and Spending ]
[Children and Youth ]
Generating Real Opportunities for Workers and Transitional Help Act or GROWTH Act - Amends the Supplemental Appropriations Act, 2008 to declare that nothing in the Act shall prevent the commencement or continued payment of first-tier emergency unemployment compensation (EUC) to the extent that it: represents amounts established in an applicant's EUC account (EUCA); and is payable for a week ending on or before January 1, 2015. (Thus provides for a 12-month extension of EUC.) Revises the formula for crediting Tier-1 amounts to an applicant's
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Sponsored by: Rep. Andy Harris
Referred To The Subcommittee On Public Lands And Environmental Regulation. on 01/22/2014
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Promoting Health for Future Generations Act of 2014 [HB-3871]
[Healthcare ]
[Medicare and Medicaid ]
[Veterans ]
[Taxes ]
Promoting Health for Future Generations Act of 2014 - Amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: (1) increase the contribution limitation for such accounts, (2) allow Medicare beneficiaries and participants in health care programs administered by the Veterans Administration (VA) to enroll in and contribute to such accounts, and (3) allow adult children of deceased holders of Archer Medical Savings Accounts and HSAs to receive tax-free rollovers of remaining amounts in such accounts.
Sponsored by: Rep. Charles Boustany
Referred To The House Committee On Ways And Means. on 01/14/2014
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Health Premium Parity Act [HB-3791]
[Healthcare ]
[Taxes ]
[Insurance ]
Health Premium Parity Act - Amends the Internal Revenue Code to allow a deduction from gross income for the health insurance premiums of a taxpayer, the taxpayer's spouse and dependents, and any child of the taxpayer who has not attained age 27. Makes such deduction available to taxpayers who do not otherwise itemize their tax deductions.
Sponsored by: Rep. Chaka Fattah
Referred To The House Committee On Ways And Means. on 12/19/2013
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To repeal the reductions in military retirement benefits made by the Bipartisan Budget Act of 2013 and to require inclusion of the taxpayer's social security number to claim the refundable portion of the child tax credit. [HB-3788]
[Military ]
[Taxes ]
[Retirement ]
[Children and Youth ]
[Budget and Spending ]
[Social Security ]
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, with respect to the child tax credit, to require taxpayers claiming such credit to provide their social security numbers on their tax returns.
Sponsored by: Rep. Ted Poe
Referred To The Subcommittee On Military Personnel. on 01/24/2014
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Child Care Access and Refundability Expansion Act [HB-3740]
[Taxes ]
[Children and Youth ]
[Family-Related Legislation ]
Child Care Access and Refundability Expansion Act or the Child CARE Act - Amends the Internal Revenue Code, with respect to the tax credit for dependent care expenses, to: (1) make such credit refundable, (2) deny such credit to nonresident aliens, and (3) allow an annual cost-of-living adjustment after 2013 to the amounts used to determine an income-based reduction in the amount of such credit.
Sponsored by: Rep. Raul Grijalva
Referred To The House Committee On Ways And Means. on 12/12/2013
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Tax Code Termination Act [HB-352]
[Taxes ]
[Budget and Spending ]
[Finance ]
[Small Business ]
[Economic Development ]
Tax Code Termination Act - Terminates the Internal Revenue Code of 1986 after December 31, 2017, except for self-employment taxes, Federal Insurance Contributions Act (FICA) taxes, and railroad retirement taxes. Requires a two-thirds majority vote in Congress to change such termination date. Declares that any new federal tax system should be a simple and fair system that: (1) applies a low rate to all Americans, (2) provides tax relief for working Americans, (3) protects the rights of taxpayers and reduces tax collection abuses, (4) eliminates the
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Sponsored by: Rep. Ted Poe
Sponsor Introductory Remarks On Measure. (cr E50) on 01/23/2013
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Student and Family Tax Simplification Act [HB-3393]
[Taxes ]
[Student Loans ]
[Education ]
[Budget and Spending ]
[Family-Related Legislation ]
[Children and Youth ]
Title I: Student and Family Tax Simplification Act - Student and Family Tax Simplification Act - (Sec. 102) Amends the Internal Revenue Code to provide for an American Opportunity Tax Credit, in lieu of the current Hope Scholarship and Lifetime Learning tax credits and the tax deduction for qualified tuition and related expenses, that provides for each eligible student (i.e., a student who meets certain requirements of the Higher Education Act of 1965 and who is carrying at least 1/2 the normal full-time course load) a credit of 100% of up to $2,000
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Sponsored by: Rep. Danny Davis
Read The Second Time. Placed On Senate Legislative Calendar Under General Orders. Calendar No. 493. on 07/29/2014
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Child Tax Credit Integrity Preservation Act of 2013 [HB-2778]
[Taxes ]
[Children and Youth ]
Child Tax Credit Integrity Preservation Act of 2013 - Amends the Internal Revenue Code to expand the identification requirements for the child tax credit to require taxpayers to provide valid identification numbers on their tax returns in addition to the names and identification numbers of each qualifying child.
Sponsored by: Rep. Walter Jones
Referred To The House Committee On Ways And Means. on 07/22/2013
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PATIENT's Health Care Act of 2013 [HB-2688]
[Healthcare ]
[Medicare and Medicaid ]
[Taxes ]
[Insurance ]
[Public Health ]
[Children and Youth ]
Providing Accountability and Transparency to Incentivize Economically Necessary Transitions in Health Care Act of 2013 or the PATIENT's Health Care Act of 2013 - Amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: allow a new tax deduction for premiums paid for a high deductible health care plan; repeal the requirement that an individual making a tax deductible contribution to an HSA be covered by a high deductible health care plan; increase the maximum HSA contribution level; allow Medicare beneficiaries to
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Sponsored by: Rep. Dennis Ross
Referred To The Subcommittee On Health. on 07/23/2013
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Bowles-Simpson Plan of Lowering America's Debt Act [HB-243]
[Budget and Spending ]
[Taxes ]
[Labor, Jobs, Employment ]
[Finance ]
[Real Estate ]
[Energy ]
Bowles-Simpson Plan of Lowering America's Debt Act - Prohibits the total amount of appropriations to the White House for the Executive Office of the President, to the President, and to Congress for FY2014-FY2018 from exceeding 85% of the total amount of such appropriations for FY2013. Eliminates cost-of-living adjustments (COLA) for Members of Congress during FY2014-FY2016. Amends the Continuing Appropriations Act, 2011 to extend through December 31, 2015, the freeze on any COLA to the pay of certain federal civilian employees (thus extending such
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Sponsored by: Rep. Dennis Ross
Referred To The Committee On Ways And Means, And In Addition To The Committees On Oversight And Government Reform, House Administration, Rules, And The Budget, For A Period To Be Subsequently Determined By The Speaker, In Each Case For Consideration Of Such Provisions As Fall Within The Jurisdiction Of The Committee Concerned. on 01/14/2013
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Tax Fairness for All Families Act of 2013 [HB-2320]
[Taxes ]
[Family-Related Legislation ]
[Children and Youth ]
[Poverty ]
Tax Fairness for All Families Act of 2013 - Amends the Internal Revenue Code, with respect to the earned income tax credit, to provide for an increased credit percentage for taxpayers with three or more qualifying children.
Sponsored by: Rep. Jerrold Nadler
Referred To The House Committee On Ways And Means. on 06/11/2013
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To rename section 219(c) of the Internal Revenue Code of 1986 as the Kay Bailey Hutchison Spousal IRA. [HB-2289]
[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: Rep. Ted Poe
Signed By President. on 07/25/2013
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Hurricane Sandy Tax Relief Act of 2013 [HB-2137]
[Taxes ]
[Disaster Relief ]
[Budget and Spending ]
[Community Development ]
[Housing ]
[Small Business ]
[Poverty ]
[Retirement ]
[Economic Development ]
Hurricane Sandy Tax Relief Act of 2013 - Amends the Internal Revenue Code to provide tax benefits for individuals and businesses affected by Hurricane Sandy, including: an exemption from the gross income limitation for deducting casualty losses attributable to Hurricane Sandy; expensing allowances for Hurricane Sandy disaster expenses, disaster assistance property, and environmental remediation expenses; treatment of losses attributable to Hurricane Sandy as net operating losses; suspension of mortgage revenue bond requirements for residences
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Sponsored by: Rep. Sean Maloney
Referred To The House Committee On Ways And Means. on 05/23/2013
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Earned Income Tax Credit Improvement and Simplification Act 2013 [HB-2116]
[Taxes ]
[Budget and Spending ]
[Poverty ]
Earned Income Tax Credit Improvement and Simplification Act 2013 - 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;
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Sponsored by: Rep. Barbara Lee
Referred To The House Committee On Ways And Means. on 05/22/2013
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Grandparents Tax Credit Act of 2013 [HB-2051]
[Taxes ]
[Children and Youth ]
[Poverty ]
[Family-Related Legislation ]
Grandparents Tax Credit Act of 2013 - Amends the Internal Revenue Code to allow grandparents of a minor child whose family adjusted gross income does not exceed 300% of the federal poverty level a refundable tax credit for up to $500 of the cost of household items (i.e., food, clothing, and other items typically used by or for the benefit of the child) paid for the benefit of such child in a taxable year.
Sponsored by: Rep. Raul Grijalva
Referred To The House Committee On Ways And Means. on 05/17/2013
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SHUT Act of 2013 [HB-1674]
[Taxes ]
[Immigration ]
[Children and Youth ]
Stop Handouts to Unauthorized Taxpayers Act of 2013 or SHUT Act of 2013 - 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. Prohibits the Secretary of the Treasury or any delegate of the Secretary employed by the Department of the Treasury from issuing an individual taxpayer identification number unless supporting documentary evidence is submitted.
Sponsored by: Rep. Gus Bilirakis
Sponsor Introductory Remarks On Measure. (cr E523) on 04/23/2013
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Hearing Aid Assistance Tax Credit Act 2013 [HB-1317]
[Healthcare ]
[Taxes ]
[Senior Citizens ]
[Public Health ]
Hearing Aid Assistance Tax Credit Act 2013 - Amends the Internal Revenue Code to allow a nonrefundable income tax credit of up to $500 for the purchase of a qualified hearing aid for the taxpayer, the taxpayer's spouse, or a dependent of the taxpayer. Denies such tax credit to any taxpayer whose modified adjusted gross income exceeds $200,000.
Sponsored by: Rep. Barbara Lee
Referred To The House Committee On Ways And Means. on 03/21/2013
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Family Friendly HSA Improvement Act of 2013 [HB-1140]
[Healthcare ]
[Taxes ]
[Family-Related Legislation ]
[Insurance ]
[Children and Youth ]
Family Friendly HSA Improvement Act of 2013 - Amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to increase (up to age 27) the age limit for dependents whose medical expenses may be paid from such accounts.
Sponsored by: Rep. Sean Maloney
Referred To The House Committee On Ways And Means. on 03/13/2013