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
This 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…
This 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…
This 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,…
This 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…
This 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…
This 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…
This bill amends the Internal Revenue Code to clarify that tax-exempt status for certain organizations—including charitable, religious, educational, and pension plan organizations—shall not be treated…
This bill amends federal law to restrict states' ability to tax income earned by nonresident workers, including telecommuters. A state may only tax compensation from a nonresident individual when that…
This bill establishes a federal excise tax of 1 cent per kilowatt-hour on electricity consumed by data centers with a power capacity exceeding 1 megawatt. The revenue from this tax is allocated in equ…
This bill amends the Internal Revenue Code to impose a 10 percent excise tax on private institutions of higher education that allow male students to participate in female intercollegiate athletic prog…
The VITAL Act amends the Internal Revenue Code to expand the low-income housing tax credit program to increase the supply of affordable, accessible housing for people with disabilities and older adult…
Based on the bill's title, this bill would limit tariffs or other duties that may be imposed on school supplies and educational materials. The bill has been referred to the Senate Finance Committee. W…
Based on the bill's title, this measure would amend the Internal Revenue Code to modify how foreign oil and gas extraction income is taxed for U.S. corporations with controlled foreign subsidiaries. S…
Based on the bill's title, this legislation would amend the Internal Revenue Code to extend and enhance tax credits for electric vehicles. The bill's specific provisions, scope, and mechanisms are not…
Based on the bill's title, this legislation would amend the Internal Revenue Code to apply inflation adjustments to the base amounts used to determine how much of a person's Social Security benefits a…
This bill amends the Internal Revenue Code to impose limitations on retirement account contributions and distributions for high-income taxpayers with large retirement account balances. For applicable…
Based 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…
This 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…
Based on the bill's title, this measure would amend the Internal Revenue Code to impose a federal tax on net capital gains that accrue while an individual serves as President of the United States. The…
The GRACE for Military Survivors Act amends the Internal Revenue Code to extend the deadline for military survivors to contribute death benefits to Roth IRAs and Coverdell education savings accounts f…
This bill amends the Internal Revenue Code to establish a new tax deduction for qualified youth program expenditures. Taxpayers may deduct up to $5,000 annually for expenses related to their dependent…
Based on the bill's title, this legislation would amend the Internal Revenue Code to increase the excise tax on investment income earned by private colleges and universities, and would direct the resu…
This bill amends the Internal Revenue Code to increase the federal excise tax on corporate stock repurchases from 1 percent to 4 percent, effective immediately upon enactment. It also modifies the tax…
Based on the bill's title, this measure would amend the Internal Revenue Code to modify the low-income housing tax credit program. The bill would adjust the tax credit to encourage affordable housing…
The Business Activity Tax Simplification Act modernizes federal restrictions on state taxation of interstate commerce by amending the Public Law 86-272 framework. It extends protections to digital goo…