119-hr-5334·119th Congress·taxes+1
CRS summarySupporting Early-childhood Educators' Deductions Act of 2025 or the SEED Act of 2025
This bill expands eligibility for the above-the-line federal tax deduction for certain eligible educator expenses…
119-hr-10499·119th Congress·taxes
AI summaryBased on the bill's title, this measure would amend the Internal Revenue Code to create a federal tax credit for businesses or individuals who donate prepared meals to qualifying tax-exempt organizati…
119-hr-10498·119th Congress·taxes+1
AI summaryBased on the bill's title and referral metadata, this bill would provide direct payments to U.S. taxpayers and their dependents as compensation for costs associated with an Iran war. The bill has been…
119-hr-10494·119th Congress·taxes+1
AI summaryBased on the bill's title and referral metadata, this bill would amend the Internal Revenue Code to establish American tariff rebates. The bill's specific mechanisms and scope are not available from t…
119-s-5423·119th Congress·taxes+1
AI summaryBased on the bill's title, this legislation would amend the Internal Revenue Code to increase the existing tax deduction for classroom expenses incurred by elementary and secondary school teachers. Th…
119-s-5420·119th Congress·education+1
AI summaryBased on the bill's title, this measure would amend the Internal Revenue Code to increase the tax credit limit for qualified elementary and secondary education scholarships available to married taxpay…
119-s-5441·119th Congress·taxes
AI summaryBased on the bill's title and available metadata, this bill would amend federal law to improve the services that the Internal Revenue Service provides to taxpayers. The specific provisions are not ava…
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-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-10334·119th Congress·taxes+1
AI summaryBased on the bill's title, this bill would require validation of electronic filing identification numbers used to electronically file tax returns and other documents with the IRS. The bill appears to…
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-10431·119th Congress·taxes
AI summaryBased on the bill's title and available metadata, this bill would amend the Internal Revenue Code to modify tax provisions affecting international entities. The specific provisions and their scope can…
119-s-5397·119th Congress·taxes
AI summaryBased on the bill's title, this legislation would repeal section 338 of the Tariff Act of 1930. Section 338 addresses the valuation of imported merchandise for tariff purposes. Without access to the f…
119-s-5395·119th Congress·taxes
AI summaryBased on the bill's title, this legislation would amend the Internal Revenue Code to exclude compensatory damages received in sexual assault claims from a recipient's gross income for federal tax purp…
119-hr-10403·119th Congress·taxes+1
AI summaryBased on the bill's title, this legislation would amend the Internal Revenue Code to create a refundable tax credit for school supplies. The credit would be available to taxpayers who purchase qualify…
119-hr-5366·119th Congress·taxes+1
CRS summaryThis bill extends the federal tax deduction for qualified disaster-related personal casualty losses and the exclusion from gross income of qualified wildfire relief payments.
Under current law, unrei…
119-hr-10330·119th Congress·taxes
AI summaryBased on the bill's title, this measure would amend the Internal Revenue Code to restrict how the IRS conducts tax inquiries and examinations of universities. The bill's specific restrictions are not…
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-10258·119th Congress·taxes+1
AI summaryThe PROOF Act amends the Internal Revenue Code to establish detailed due process protections for tax-exempt organizations facing IRS examination or revocation of tax-exempt status. The bill requires t…
119-hr-10271·119th Congress·taxes+1
AI summaryThis bill limits states' authority to tax employee income earned while performing work duties in multiple states. Under the bill, employee wages would only be subject to state income tax in the employ…
119-hr-10282·119th Congress·taxes+1
AI summaryThis bill amends the Internal Revenue Code to modify the earned income threshold for the refundable child tax credit. Specifically, it reduces the minimum earned income requirement from $3,000 to $1,…
119-hr-10251·119th Congress·economy+2
AI summaryThis bill prohibits tariffs on school supplies and educational materials from exceeding the duty rates in effect on January 19, 2025. It specifies a list of items eligible for the exemption—including…
119-hr-10256·119th Congress·environment+2
AI summaryThis bill amends federal oil and gas leasing laws to eliminate certain royalty relief provisions and establish new oversight mechanisms. Specifically, it repeals royalty relief provisions in the Energ…
119-hr-10236·119th Congress·taxes+1
AI summaryThis bill amends the Internal Revenue Code to require employers and other payors to withhold federal income tax at a 30 percent rate on name, image, and likeness (NIL) payments made to student athlete…