Modernization of Derivatives Tax Act of 2026
The Modernization of Derivatives Tax Act of 2026 amends the Internal Revenue Code to establish new rules for the tax treatment of derivatives and related investments. The bill creates a framework requ…
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 Modernization of Derivatives Tax Act of 2026 amends the Internal Revenue Code to establish new rules for the tax treatment of derivatives and related investments. The bill creates a framework requ…
This bill amends the Internal Revenue Code to exclude compensation received by poll workers from federal income tax. Poll workers performing temporary service at elections for public office would not…
The Ending the Carried Interest Loophole Act amends the Internal Revenue Code to change how partnership interests received for services are taxed. Under the bill, such interests would be valued at the…
This bill amends the Internal Revenue Code to allow taxpayers to deduct taxes and state-mandated surcharges included on their gas or electric utility bills. The deduction would apply to taxable years…
This resolution expresses support for tax policies that support working families and recognizes the tax relief enacted as part of the 2025 reconciliation act.
The Great American Healthcare Plan amends federal tax and healthcare law to expand Health Savings Accounts (HSAs), increase price transparency for hospitals and insurers, and modify drug pricing provi…
This bill amends the Internal Revenue Code to require tax-exempt organizations to report aggregate information on their activities assisting noncitizens with lawful resettlement or relocation into the…
This bill amends the Internal Revenue Code to increase the earned income tax credit (EITC) for parents of young children under age 4. For taxpayers with one qualifying child under age 4, the credit pe…
The Stop CHEATERS Act appropriates approximately $45.1 billion to the Internal Revenue Service over fiscal years 2026–2031 for tax enforcement, taxpayer services, technology modernization, and busines…
This bill amends the Internal Revenue Code to allow workers to exclude overtime compensation from federal income taxation. The bill defines 'qualified overtime compensation' as pay exceeding the regul…
The Millionaires Surtax Act would impose a 10 percent surtax on high-income individuals, applying to modified adjusted gross income exceeding $2 million for joint filers and $1 million for single file…
The OPTIONS Act amends the Internal Revenue Code to establish qualified benefit options plans, which allow employers to offer employees a choice among tax-favored employer contributions without trigge…
The Millionaires Surtax Act would impose a 10 percent surtax on high-income individuals. The surtax would apply to modified adjusted gross income exceeding $2,000,000 for joint filers and surviving sp…
This bill amends the Internal Revenue Code to make permanent the Trump accounts contribution pilot program, which was previously set to expire on January 1, 2029. The bill removes the expiration date,…
The Autofill Act of 2026 establishes a program requiring the IRS to provide taxpayers with downloadable tax forms (1040, 1040A, 1040EZ) pre-populated with income and wage information already reported…
This bill repeals two federal tax provisions that currently allow individuals to claim tax credits and exclude income related to contributions to scholarship granting organizations. The bill eliminate…
This bill would impose a one-time federal tax of 14.25 percent on the net worth of individuals and certain trusts exceeding $10 million, with the principal residence and related mortgage debt excluded…
This bill amends the Internal Revenue Code to allow additional catch-up contributions to retirement savings accounts for individuals who serve as family caregivers. Specifically, it permits qualified…
The SEPTIC Act amends the Internal Revenue Code to exclude from gross income certain wastewater management subsidies provided by state or local governments to residents for the purchase or installatio…
This bill establishes two federal tax credits to incentivize the production of renewable materials derived from biomass. The first credit provides 10 cents per pound of qualified renewable material pr…
This bill amends the Internal Revenue Code to eliminate federal tax credits for enhanced oil recovery (EOR) operations. Specifically, it repeals Section 43 of the tax code, which currently provides a…
This bill amends the Internal Revenue Code to eliminate federal tax credits for enhanced oil recovery (EOR) operations. Specifically, it repeals Section 43 of the tax code, which currently provides a…
The SHARE Act amends the Internal Revenue Code to exclude from gross income certain proceeds from shared appreciation mortgage contracts. Specifically, it exempts lenders from reporting as income the…
The Fair Treatment of Religious Organizations Act of 2026 amends the Internal Revenue Code to protect the tax-exempt status of religious organizations by preventing determinations of religious purpose…
This bill amends the Internal Revenue Code to repeal a modification to the definition of adjusted taxable income used in calculating the limitation on business interest deductions. Specifically, it re…