Every bill below is the public record. Take the 2-minute values quiz and DeepSyte scores each one — and every vote your reps cast on them — against the issues you care about.
Federal legislation · 119th Congress
The Ultra-Millionaire Tax Act of 2026 would amend the Internal Revenue Code to impose a new annual wealth tax on individuals and certain trusts based on the net value of their taxable assets. The tax…
This bill amends the Internal Revenue Code to increase tax deductions for small oil and gas producers on marginal properties. Specifically, it raises the percentage depletion allowance from 15% to a s…
This bill amends the Internal Revenue Code to create a new tax credit for employers that increase wages paid to child care workers. The credit equals 5 percent of qualified wage increases (7 percent i…
This bill establishes a federal tax credit for 75% of the qualified contributions of cash or market securities made by an individual to an eligible charter school organization to create or expand the…
This joint resolution proposes a constitutional amendment prohibiting total federal expenditures for a year from exceeding the average annual federal receipts collected in the three prior years, adjus…
This bill imposes a federal excise tax on crude oil producers and importers when oil prices exceed a baseline threshold, set at 50 percent of the price increase above 2025 average prices. Revenue from…
This bill imposes a federal excise tax on crude oil producers and importers, set at 50% of the amount by which the average quarterly price of Brent crude oil exceeds the 2025 baseline price (adjusted…
Hindering Oppressive Nations from Obtaining Revenue Act or HONOR Act This bill prohibits a taxpayer from claiming the foreign tax credit (FTC) or an itemized tax deduction for taxes paid, accrued, or…
This bill amends the Internal Revenue Code to extend floor plan financing interest deduction rules to semi-trailers and truck trailers. Currently, these interest deduction rules apply to certain motor…
The Working Americans' Tax Cut Act amends the Internal Revenue Code to provide tax relief for low- and middle-income individuals while imposing a surcharge on high-income earners. It establishes an al…
This bill amends the Internal Revenue Code to exclude compensation received for inactive-duty training from federal taxable income. Under current law, such drill pay is subject to federal income tax;…
The bill amends the Internal Revenue Code to require the IRS Commissioner to appoint a Business Child Care Liaison within the IRS, with optional supporting staff. The Liaison would conduct outreach an…
This bill amends the Internal Revenue Code to provide bonus depreciation deductions for owners of long-term residential rental properties. Owners of qualifying rental properties with at least 2 dwelli…
The Working Americans' Tax Cut Act amends the Internal Revenue Code to provide tax relief for low- and middle-income individuals and impose a surcharge on high-income earners. It creates an alternativ…
This bill amends the Internal Revenue Code to establish a gasoline tax holiday from the date of enactment through September 30, 2026, setting the federal excise tax rate on gasoline to zero and suspen…
The bill would exempt small business concerns from duties imposed under section 122 of the Trade Act of 1974 and require the President to refund covered duties already paid on goods imported by or for…
The bill would add a new section 25G to the Internal Revenue Code, creating a tax credit for licensed or certified health professionals who provide qualifying health care services in qualifying facili…
This bill amends the Internal Revenue Code to establish a gasoline tax holiday from the date of enactment through September 30, 2026, setting the federal excise tax rate on gasoline to zero and suspen…
The bill would add a new section 530B to the Internal Revenue Code establishing "American dream accounts," tax-exempt trusts for the exclusive benefit of U.S. citizens, funded with cash contributions…
This bill amends the Internal Revenue Code to exclude from gross income any national service educational award under subtitle D of title I of the National and Community Service Act of 1990, which gove…
The bill amends the Internal Revenue Code to add a new commercial-to-residential tax credit under section 48F, equal to 15 percent of qualified conversion expenditures for buildings converted from off…
The bill would amend the Internal Revenue Code to create a new business tax credit equal to 40 percent of the basis of zero-emission electric lawn, garden, and landscape equipment placed in service by…
The bill would add a new section 139M to the Internal Revenue Code excluding from gross income any compensation an individual receives for losses, expenses, or damages from a federally declared wildfi…
The bill reauthorizes and modifies the Trade Adjustment Assistance programs under the Trade Act of 1974 for workers, firms, communities, community colleges, and agricultural producers. Provisions show…
The Direct File Act of 2026 codifies a federal government tax preparation and filing program. The bill prohibits the IRS from entering into agreements that restrict its ability to provide free tax ret…