119-hr-9870·119th Congress·housing+1
AI summaryBased on the bill's title, this legislation would amend the Internal Revenue Code to allow sellers of real property to defer or avoid recognizing capital gains taxes when they sell property that will…
119-s-5078·119th Congress·taxes
AI summaryBased on the bill's title, this measure would amend the Internal Revenue Code to adjust the threshold amount used to determine eligibility for Tax Court small dispute proceedings. The bill does not ap…
119-hr-9771·119th Congress·taxes+1
AI summaryBased on the bill's title, this legislation would amend the Internal Revenue Code to impose penalties on political committees that accept contributions from foreign sources. The bill has been referred…
119-s-5011·119th Congress·taxes+1
AI summaryBased on the bill's title, this measure would amend the Internal Revenue Code to impose a new federal excise tax on corporations that pay their chief executive officers wages that are excessively disp…
119-hr-9736·119th Congress·taxes
AI summaryBased on the bill's title, this measure would appropriate funds to the Internal Revenue Service for technology modernization and enhanced enforcement activities. The bill's specific provisions, fundin…
119-hr-9768·119th Congress·taxes+1
AI summaryBased on the bill's title, this measure would amend the Internal Revenue Code to treat certain tariff revenues as tax overpayments. The specific mechanism and scope of which tariff revenues would qual…
119-hr-9750·119th Congress·taxes
AI summaryBased on the bill's title, this measure would amend the Internal Revenue Code to establish a cap on income taxes owed on certain types of pensions. The bill has been referred to the House Committee on…
119-hr-9764·119th Congress·taxes+1
AI summaryBased on the bill's title, this legislation would amend the Internal Revenue Code to prohibit U.S. taxpayers from claiming foreign tax credits for taxes paid to the Russian Federation. Foreign tax cre…
119-hr-9753·119th Congress·taxes+1
AI summaryBased on the bill's title, this legislation would amend the Internal Revenue Code to allow certain retirement plan distributions used to pay for qualified fertility treatment expenses to be withdrawn…
119-hr-9746·119th Congress·environment+2
AI summaryBased on the bill's title, this legislation would amend the Internal Revenue Code to establish or expand investment and production tax credits for biomass energy facilities, including both open-loop s…
119-s-4994·119th Congress·taxes+1
AI summaryBased on the bill's title, this legislation would amend the Internal Revenue Code to establish tax credits for domestic manufacturing of critical medical supplies and drugs. The bill aims to incentivi…
119-hr-2347·119th Congress·taxes
CRS summaryThis bill excludes from gross income certain damages received by an individual due to any sexual act or sexual contact and establishes the applicable burden of proof in court proceedings regarding the…
119-hr-9626·119th Congress·taxes
AI summaryBased on the bill's title, this measure would amend the Internal Revenue Code to modify the State and Local Tax (SALT) deduction to eliminate what the bill characterizes as a 'marriage penalty.' The s…
119-hr-9573·119th Congress·taxes+1
AI summaryBased on the bill's title, this measure would amend the Internal Revenue Code to provide tax incentives for certain residential rental property. The specific incentives, eligible property types, and i…
119-hr-9496·119th Congress·taxes
AI summaryThis bill amends the Internal Revenue Code to provide tax relief for U.S. nationals who are unlawfully detained, wrongfully detained, or held hostage abroad. It postpones tax deadlines and suspends in…
119-hr-9504·119th Congress·healthcare+1
AI summaryThis bill amends the Internal Revenue Code to establish additional reporting requirements for tax-exempt hospital organizations. All tax-exempt hospitals must report on their community health needs as…
119-hr-9501·119th Congress·technology+1
AI summaryThe AI Tax Integrity Act of 2026 requires the Treasury Department to establish an 18- to 24-month pilot program using artificial intelligence to detect inaccurate tax returns, including those involvin…
119-hr-9498·119th Congress·taxes
AI summaryThis bill amends the Internal Revenue Code to authorize the National Taxpayer Advocate to appear as amicus curiae (friend of the court) in federal tax cases. The Advocate may present views on issues t…
119-hr-9499·119th Congress·taxes
AI summaryThis bill amends the Internal Revenue Code to expand the definition of tax returns subject to preparer penalties to include improperly altered documents, and clarifies that the statute of limitations…
119-hr-9500·119th Congress·taxes
AI summaryThis bill amends the Internal Revenue Code to repeal the limitation on deductions for personal casualty losses and to provide enhanced tax relief for victims of theft involving fraud, deceit, or misre…
119-hr-9554·119th Congress·housing+1
AI summaryBased on the bill's title, this measure would amend the Internal Revenue Code to create a federal tax credit for qualified accessible housing expenses. The bill has been referred to the Ways and Means…
119-hr-9568·119th Congress·taxes+1
AI summaryBased on the bill's title, this legislation would amend the Internal Revenue Code to create a new type of investment account for student-athletes to hold earnings from their name, image, and likeness…
119-hr-9537·119th Congress·taxes
AI summaryBased on the bill's title, this legislation would amend the Internal Revenue Code to allow taxpayers to deduct interest payments on loans used to purchase certain watercraft. The bill has been referre…
119-hr-9543·119th Congress·taxes+1
AI summaryBased on the bill's title and referral metadata, this bill would amend the Act of July 5, 1884 to allow the imposition of taxes on vessels that operate as tourist accommodations. The bill has been ref…
119-hr-9555·119th Congress·taxes+1
AI summaryBased on the bill's title, this measure would amend the Internal Revenue Code to allow taxpayers to claim a tax credit (rather than a deduction) for qualified residence interest paid during the tax ye…