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-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-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-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-9529·119th Congress·taxes
AI summaryBased 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…
119-hr-9489·119th Congress·veterans+1
AI summaryThe 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…
119-hr-9426·119th Congress·taxes+1
AI summaryThis 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…
119-s-4907·119th Congress·education+1
AI summaryBased 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…
119-s-4796·119th Congress·taxes+1
AI summaryThis 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…
119-hr-9267·119th Congress·housing+1
AI summaryBased 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…
119-hr-9244·119th Congress·taxes+1
AI summaryThe 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…
119-hr-9207·119th Congress·taxes+1
AI summaryBased on the bill's title, this legislation would amend the Internal Revenue Code to exclude military pensions from gross income for federal tax purposes, effectively making such pensions tax-free. Th…
119-hr-9176·119th Congress·taxes+1
AI summaryThe PAR Act amends the Internal Revenue Code to establish tax rules for digital assets, including cryptocurrencies and related instruments. The bill allows securities lending rules to apply to digital…
119-hr-9175·119th Congress·taxes+2
AI summaryThis bill amends the Internal Revenue Code to establish tax rules for income from cryptocurrency mining and staking. It creates a new tax framework allowing taxpayers to either immediately include new…
119-hr-9172·119th Congress·taxes+1
AI summaryThis bill amends the Internal Revenue Code to apply existing tax anti-abuse rules—specifically wash sale rules and constructive sale rules—to digital assets. The wash sale rules would prevent taxpayer…
119-hr-9173·119th Congress·taxes+1
AI summaryThis bill amends the Internal Revenue Code to exempt widely traded digital assets from the appraisal requirement that normally applies to charitable contributions of property valued over $5,000. The b…
119-hr-9174·119th Congress·taxes+1
AI summaryThis bill establishes a voluntary disclosure program allowing taxpayers to remedy violations related to digital assets (such as cryptocurrency) by filing amended returns, paying back taxes with intere…
119-s-4662·119th Congress·taxes
AI summaryBased on the bill's title, this legislation would amend the Internal Revenue Code to prevent high net-worth individuals from using tax avoidance strategies on their income and assets. The bill has bee…
119-hr-9075·119th Congress·taxes
AI summaryThis bill amends the Internal Revenue Code to impose a 100 percent tax on payments received from settlement funds established through civil actions filed by the President against the Internal Revenue…
119-hr-8920·119th Congress·immigration+1
AI summaryBased on the bill's title, this legislation would amend the Internal Revenue Code to require the Treasury Department to share Individual Taxpayer Identification Number (ITIN) information with the Depa…
119-hr-7007·119th Congress·taxes+3
AI summaryThe Governing for the People Act is an omnibus bill addressing multiple policy areas. It extends and expands tax deductions for film and television production through 2030, creates a federal crime for…
119-hr-6506·119th Congress·taxes
CRS summaryThis bill suspends the period of time allowed for claiming a federal tax refund (limitations period) during collection due process (CDP) proceedings, prohibits the Internal Revenue Service (IRS) from…
119-hr-8864·119th Congress·infrastructure+2
AI summaryThe LIFT Act amends the Internal Revenue Code to create a federal tax credit for issuers of American infrastructure bonds. Under the bill, state and local governments issuing bonds for infrastructure…
119-hr-8803·119th Congress·taxes+1
AI summaryBased on the bill's title, this measure would amend the Internal Revenue Code to impose an excise tax on crude oil profits and rebate the collected revenue to individual taxpayers. The rebates would c…