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-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-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-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-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…
119-hr-4586·119th Congress·foreign policy+2
AI summaryThe African Diaspora Investment and Development Act (AIDA) establishes a comprehensive federal strategy to support African and Caribbean diaspora engagement in development through reduced remittance c…
119-hr-10148·119th Congress·taxes+1
AI summaryThis 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…
119-hr-10142·119th Congress·taxes+1
AI summaryThis 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…
119-hr-10102·119th Congress·taxes+3
AI summaryThis 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…
119-hr-10090·119th Congress·taxes+1
AI summaryThis 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…
119-hr-10049·119th Congress·housing+2
AI summaryThe 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…
119-s-5339·119th Congress·taxes+1
AI summaryBased 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…
119-s-5350·119th Congress·taxes+1
AI summaryBased 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…
119-s-5215·119th Congress·technology+2
AI summaryBased 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…
119-s-5084·119th Congress·taxes+1
AI summaryBased 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…
119-hr-9813·119th Congress·taxes+1
AI summaryThis 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…
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-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-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-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-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…