BillCam

Taxation

Number	Legislature	Summary	Subjects
HB-6233	Federal	Home Lead Safety Tax Credit Act of 2020 This bill allows owners of eligible dwelling units a new tax credit for up to 50% of the lead hazard reduction activity costs for each such unit in a taxable year. An eligible dwelling unit is any unit located in the United States that was placed in service before 1978 and the residents of which during the preceding taxable year have a cumulative adjusted gross income of less than $160,000. The bill (1) specifies the types of lead hazard reduction activity costs eligible for the credit, including risk assessment and abatement costs; and (2) limits the amount of the credit in any taxable year to $3,000 for specified abatement measures and $1,000 for interim lead control measures. Democrat: 66% (4) Republican: 33% (2) 66% Democrat support 33% Republican support	Taxation Child Health Child Safety And Welfare Hazardous Wastes And Toxic Substances Income Tax Credits Residential Rehabilitation And Home Repair
HB-6221	Federal	Paid Sick Leave Credit Act of 2020 This bill allows employers a payroll tax credit for required sick leave paid to their employees. The credit is equal to the excess of 90% of sick leave wages paid pursuant to the Emergency Paid Sick Leave Act over the aggregate credits allowed to employers for all prior calendar quarters. The bill limits the amount of wages that may be taken into account for purposes of the credit to $511 for any day an employee is on sick leave and $7,156 in the aggregate for any four consecutive calendar quarters. The bill requires transfers to specified Social Security trust funds to cover any reduction in revenue due to the tax credit allowed by this bill. Democrat: 100% (1) 100% Democrat support	Taxation Administrative Law And Regulatory Procedures Employee Leave Employment Taxes Government Trust Funds Income Tax Credits Wages And Earnings
HB-449	State (Alabama)	World Games, TWG 2021 Birmingham Foundation, exempt from sales and use, ad valorem, and other taxes, Sec. 40-9-26.2 added Republican: 100% (1) 100% Republican support	Taxation
S.3439	Federal	Lower Health Insurance Deductibles Act This bill modifies eligibility requirements of Health Savings Accounts (HSAs) to allow a high deductible health plan to divide the amount of its deductible between medical and drug costs. Republican: 50% (1) Democrat: 50% (1) 50% Republican support 50% Democrat support	Taxation
S.3425	Federal	End Outsourcing Act This bill addresses the outsourcing (transfer) of jobs and companies from the United States to low-tax foreign jurisdictions. The bill (1) requires employers to include an outsourcing statement in worker adjustment and retraining notices; (2) denies employers a tax deduction for outsourcing expenses, including license fees and equipment installation costs; (3) allows a tax credit for similar insourcing expenses; (4) denies employers the use of certain favorable accounting methods and a deduction for interest paid on indebtedness; and (5) requires the recapture of certain tax credit amounts allowed to outsourcing employers. The bill authorizes federal contracting officers to take the outsourcing of jobs from the United States into account in awarding contracts and grants and extending loans and loan guarantees to corporations. Democrat: 100% (3) 100% Democrat support	Taxation
HB-6185	Federal	Save Our Springs Act of 2020 This bill imposes an excise tax on each gallon of water extracted from a spring or an underground water source for use as bottled water. It establishes the Drinking Water State Revolving Loan Trust Fund to make payments of tax revenue for state revolving loans under the Safe Drinking Water Act. Democrat: 100% (1) 100% Democrat support	Taxation
HB-429	State (Alabama)	Taxation, Community Foundation of Northeast Alabama, exempt from sales, county and municipal fees and taxes Democrat: 100% (1) 100% Democrat support	Taxation
SB-291	State (Alabama)	Taxation, High Socks for Hope, Inc., exempt from state, county, and municipal sales and use taxes Republican: 100% (1) 100% Republican support	Taxation
HB-417	State (Alabama)	Sales and use tax, dog sellers, gross proceeds of insecticides, and medicine used for agricultural purposes or by dog vendor and dog food used by dog vendor whose principal business is selling dogs, Act 2019-444, 2019 Reg. Sess., am'd; Sec. 40-23-4 am'd. Democrat: 100% (1) 100% Democrat support	Taxation
SB-295	State (Alabama)	Airport authorities, sales and use tax exemption, issuance of certificate of exemptions by Revenue Dept., Secs. 40-9-14.1, 40-9-60 am'd. Republican: 100% (1) 100% Republican support	Taxation
HB-541	State (Ohio)	To amend section 319.38 of the Revised Code regarding valuation adjustments for destroyed or injured property. Republican: 72% (8) Democrat: 27% (3) 72% Republican support 27% Democrat support	State And Local Government : Local Government Taxation
HB-541	State (Ohio)	To amend section 319.38 of the Revised Code regarding valuation adjustments for destroyed or injured property. Republican: 72% (8) Democrat: 27% (3) 72% Republican support 27% Democrat support	State And Local Government : Local Government Taxation
HB-6121	Federal	End Outsourcing Act This bill addresses the outsourcing (transfer) of jobs and companies from the United States to low-tax foreign jurisdictions. The bill (1) requires employers to include an outsourcing statement in worker adjustment and retraining notices; (2) denies employers a tax deduction for outsourcing expenses, including license fees and equipment installation costs; (3) allows a tax credit for similar insourcing expenses; (4) denies employers the use of certain favorable accounting methods and a deduction for interest paid on indebtedness; and (5) requires the recapture of certain tax credit amounts allowed to outsourcing employers. The bill authorizes federal contracting officers to take the outsourcing of jobs from the United States into account in awarding contracts and grants and extending loans and loan guarantees to corporations. Democrat: 100% (9) 100% Democrat support	Taxation
HB-6122	Federal	Tax Relief for Bridge Tolls Act of 2020 This bill allows individual taxpayers an income-based tax credit for amounts paid for bridge tolls. It provides for a 50% credit for toll amounts exceeding $1,000 in a taxable year, but disqualifies a toll that is less than $11.00 in regular peak hours. Democrat: 100% (1) 100% Democrat support	Taxation
HB-408	State (Alabama)	Production companies, rebates for production expenditures which equal or exceed at least $500,000 from date or production approval, Sec. 41-7A-43 am'd. Democrat: 100% (1) 100% Democrat support	Taxation
HB-391	State (Alabama)	Airport authorities, sales and use tax exemption, issuance of certificate of exemptions by Revenue Dept., Secs. 40-9-14.1, 40-9-60 am'd. Republican: 100% (1) 100% Republican support	Taxation
HB-6076	Federal	IRS Enhancement and Tax Gap Reduction Act of 2020 This bill appropriates additional amounts to the Internal Revenue Service (IRS) in FY2021-FY2030 for tax enforcement, improving IRS technology infrastructure, and taxpayer services. Democrat: 100% (3) 100% Democrat support	Taxation
HB-6091	Federal	Federal Employee Combat Zone Tax Parity Act This bill excludes from gross income, for income tax purposes, the compensation of a federal employee who served in a combat zone or was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone. The bill terminates the exclusion two years after the end of combatant activities in such zone. Republican: 100% (1) 100% Republican support	Taxation Diplomacy, Foreign Officials, Americans Abroad Government Employee Pay, Benefits, Personnel Management Income Tax Exclusion Military Operations And Strategy
SB-267	State (Kentucky)	Amend KRS 141.067 to increase the amount of household and dependent care service tax credit to an amount equal to 100% of the allowable federal credit; apply to taxable years beginning on or after January 1, 2020. Democrat: 100% (1) 100% Democrat support	Taxation Taxation, Income--individual Children And Minors
SB-291	State (Ohio)	To amend section 4503.10 of the Revised Code to provide for the proration of the plug-in electric and hybrid motor vehicle registration fees.	Public Safety Taxation Transportation Transportation : Motor Vehicles Transportation : Vehicle Registration And Titling

Title: Home Lead Safety Tax Credit Act of 2020

Session: US Congress 116th Congress

Number: HB-6233

Subjects: Taxation, Child Health, Child Safety And Welfare, Hazardous Wastes And Toxic Substances, Income Tax Credits, Residential Rehabilitation And Home Repair

Democrat: 66% (4) Republican: 33% (2)

Title: Paid Sick Leave Credit Act of 2020

Session: US Congress 116th Congress

Number: HB-6221

Subjects: Taxation, Administrative Law And Regulatory Procedures, Employee Leave, Employment Taxes, Government Trust Funds, Income Tax Credits, Wages And Earnings

Democrat: 100% (1)

Title: World Games, TWG 2021 Birmingham Foundation, exempt from sales and use, ad valorem, and other taxes, Sec. 40-9-26.2 added

Session: Alabama Regular Session 2020

Number: HB-449

Subjects: Taxation

Republican: 100% (1)

Title: Lower Health Insurance Deductibles Act

Session: US Congress 116th Congress

Number: S.3439

Subjects: Taxation

Republican: 50% (1) Democrat: 50% (1)

Title: End Outsourcing Act

Session: US Congress 116th Congress

Number: S.3425

Subjects: Taxation

Democrat: 100% (3)

Title: Save Our Springs Act of 2020

Session: US Congress 116th Congress

Number: HB-6185

Subjects: Taxation

Democrat: 100% (1)

Title: Taxation, Community Foundation of Northeast Alabama, exempt from sales, county and municipal fees and taxes

Session: Alabama Regular Session 2020

Number: HB-429

Subjects: Taxation

Democrat: 100% (1)

Title: Taxation, High Socks for Hope, Inc., exempt from state, county, and municipal sales and use taxes

Session: Alabama Regular Session 2020

Number: SB-291

Subjects: Taxation

Republican: 100% (1)

Title: Sales and use tax, dog sellers, gross proceeds of insecticides, and medicine used for agricultural purposes or by dog vendor and dog food used by dog vendor whose principal business is selling dogs, Act 2019-444, 2019 Reg. Sess., am'd; Sec. 40-23-4 am'd.

Session: Alabama Regular Session 2020

Number: HB-417

Subjects: Taxation

Democrat: 100% (1)

Title: Airport authorities, sales and use tax exemption, issuance of certificate of exemptions by Revenue Dept., Secs. 40-9-14.1, 40-9-60 am'd.

Session: Alabama Regular Session 2020

Number: SB-295

Subjects: Taxation

Republican: 100% (1)

Title: Regards valuation adjustments for destroyed or injured property

Session: Ohio 133rd General Assembly

Number: HB-541

Subjects: State And Local Government : Local Government, Taxation

Republican: 72% (8) Democrat: 27% (3)

Title: Regards valuation adjustments for destroyed or injured property

Session: Ohio 133rd General Assembly

Number: HB-541

Subjects: State And Local Government : Local Government, Taxation

Republican: 72% (8) Democrat: 27% (3)

Title: End Outsourcing Act

Session: US Congress 116th Congress

Number: HB-6121

Subjects: Taxation

Democrat: 100% (9)

Title: Tax Relief for Bridge Tolls Act of 2020

Session: US Congress 116th Congress

Number: HB-6122

Subjects: Taxation

Democrat: 100% (1)

Title: Production companies, rebates for production expenditures which equal or exceed at least $500,000 from date or production approval, Sec. 41-7A-43 am'd.

Session: Alabama Regular Session 2020

Number: HB-408

Subjects: Taxation

Democrat: 100% (1)

Title: Airport authorities, sales and use tax exemption, issuance of certificate of exemptions by Revenue Dept., Secs. 40-9-14.1, 40-9-60 am'd.

Session: Alabama Regular Session 2020

Number: HB-391

Subjects: Taxation

Republican: 100% (1)

Title: IRS Enhancement and Tax Gap Reduction Act of 2020

Session: US Congress 116th Congress

Number: HB-6076

Subjects: Taxation

Democrat: 100% (3)

Title: Federal Employee Combat Zone Tax Parity Act

Session: US Congress 116th Congress

Number: HB-6091

Subjects: Taxation, Diplomacy, Foreign Officials, Americans Abroad, Government Employee Pay, Benefits, Personnel Management, Income Tax Exclusion, Military Operations And Strategy

Republican: 100% (1)

Title: AN ACT relating to the household and dependent care service tax credit.

Session: Kentucky 2020 Regular Session

Number: SB-267

Subjects: Taxation, Taxation, Income--individual, Children And Minors

Democrat: 100% (1)

Title: Prorate registration fees for plug-in electric/hybrid vehicles

Session: Ohio 133rd General Assembly

Number: SB-291

Subjects: Public Safety, Taxation, Transportation, Transportation : Motor Vehicles, Transportation : Vehicle Registration And Titling

Taxation

HB-6233

Federal

HB-6221

Federal

HB-449

State (Alabama)

S.3439

Federal

S.3425

Federal

HB-6185

Federal

HB-429

State (Alabama)

SB-291

State (Alabama)

HB-417

State (Alabama)

SB-295

State (Alabama)

HB-541

State (Ohio)

HB-541

State (Ohio)

HB-6121

Federal

HB-6122

Federal

HB-408

State (Alabama)

HB-391

State (Alabama)

HB-6076

Federal

HB-6091

Federal

SB-267

State (Kentucky)

SB-291

State (Ohio)