Top Legislation - View All

Latest Action: 01/04/2007 - Referred to the House Committee on Ways and Means.

Bill Text
To amend the Internal Revenue Code of 1986 to allow loans from individual retirement plans for qualified small business capital assets.

1/4/2007--Introduced.

Amends the Internal Revenue Code to exempt from the penalty tax for prohibited transactions loans from an individual retirement plan to acquire certain small business capital assets. Requires such loans to be repaid within five years.

Latest Action: 02/02/2007 - Referred to the Subcommittee on Energy and Air Quality.

Bill Text
To amend the Internal Revenue Code of 1986 to impose an excise tax on automobiles sold in the United States that are not alternative fueled automobiles, and for other purposes. 1/4/2007--Introduced. To Encourage Alternatively fueled vehicle Manufacturing up for Energy Independence Act of 2007 or the TEAM up for Energy Independence Act - Amends the Internal Revenue Code to impose an excise tax on the first retail sale of each passenger automobile sold by manufacturers, producers, or importers. Exempts alternative fueled automobiles from such tax. Amends federal transportation law to revise the definitons of "automobile" and "passenger automobile" to increase the gross vehicle weight limit from 6,000 to 10,000 pounds.Directs the Secretary of Energy to make grants for alternative fuel refueling infrastructure projects from a trust fund into which revenues from the excise tax on passenger automobiles shall be deposited.Amends the Automobile [...]

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Latest Action: 01/04/2007 - Referred to the House Committee on Ways and Means.

Bill Text
To amend the Internal Revenue Code of 1986 to make permanent certain tax incentives for ethanol and biodiesel used as a fuel, and for other purposes.

1/4/2007--Introduced.

Renewable Fuels and Energy Independence Promotion Act of 2007 - Amends the Internal Revenue Code to make permanent the income and excise tax credits for alcohol and biodiesel used as fuel.

Amends the Harmonized Tariff Schedule of the United States to move the effective date for tariff duties on ethyl alcohol and ethyl tertiary-butyl ether (ethanol) to the effective date of this Act.

Latest Action: 01/04/2007 - Sponsor introductory remarks on measure. (CR S149-150)

Bill Text
A bill to expand access to affordable health care and to strengthen the health care safety net and make health care services more available in rural and underserved areas. 1/4/2007--Introduced. Access to Affordable Health Care Act - Amends the Internal Revenue Code to allow: (1) tax credits to small businesses for qualified employee health insurance expenses; (2) tax credits for qualified health insurance; (3) deductions for long-term care premiums; and (4) tax credits for individuals with long-term care needs. Requires the Secretary of Labor to award grants to states to assist in planning, developing, and operating qualified small employer purchasing groups for health insurance. Directs the Small Business Administration to award grants to states, local governments, and nonprofit organizations to provide health insurance information to small employers. Requires the Secretary of Health and Human Services (the Secretary) to award demonstration grants for [...]

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Latest Action: 01/04/2007 - Read twice and referred to the Committee on Finance.

Bill Text
A bill to amend the Internal Revenue Code of 1986 to modify the alcohol credit and the alternative fuel credit, to amend the Clean Air Act to promote the installation of fuel pumps for E-85 fuel, to amend title 49 of the United States Code to require the manufacture of dual fueled automobiles, and for other purposes. 1/4/2007--Introduced. National Fuels Initiative - Amends the Internal Revenue Code to modify the alcohol fuels tax credit and the alternative fuel tax credit by calculating such rates based on a formula related to the average price of a barrel of oil. Sets tax credit rates for alcohol fuels, qualified alcohol fuel mixtures, and alternative fuels sold or used before January 1, 2011. Extends such credits. Sets forth sunset provisions terminating the small ethanol producer tax credit. Amends the Clean Air Act to require the Secretary of Energy to promulgate regulations to ensure that each major oil company that sells gasoline in the United States through [...]

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Latest Action: 01/04/2007 - Sponsor introductory remarks on measure. (CR S163-164)

Bill Text
A bill to restrict any State from imposing a new discriminatory tax on cell phone services.

1/4/2007--Introduced.

Cell Phone Tax Moratorium Act of 2007 - Prohibits states from imposing any new discriminatory tax on mobile services (cell phones), mobile services providers, or mobile services property for three years after enactment of this Act. Defines "new discriminatory tax" as a tax imposed on mobile services, providers, or property which is not generally imposed on other types of services or property or is generally imposed at a lower rate.

Latest Action: 05/22/2007 - Read twice and referred to the Committee on Finance.

Bill Text
A bill to promote simplification and fairness in the administration and collection of sales and use taxes. 5/22/2007--Introduced. Sales Tax Fairness and Simplification Act - Grants the consent of Congress to the Streamlined Sales and Use Tax Agreement (Agreement), the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002. Expresses the sense of Congress that the Agreement provides sufficient simplification and uniformity to warrant federal authorizations to states that are parties to it (member states) to require remote sellers (sellers without a physical presence in the taxing state) to collect and remit the sales and use taxes of such states and their local taxing jurisdictions.Authorizes each member state, after 10 states (comprising at least 20% of all states imposing a sales tax) have petitioned for and become member states, to require all sellers, except those sellers with gross remote taxable sales nationwide [...]

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Latest Action: 01/04/2007 - Sponsor introductory remarks on measure. (CR S127-128)

Bill Text
A bill to promote the national security and stability of the economy of the United States by reducing the dependence of the United States on oil through the use of alternative fuels and new technology, and for other purposes. 1/4/2007--Introduced. American Fuels Act of 2007 - Establishes in the Executive Office of the President the Office of Energy Security to oversee all federal energy security programs, including coordination of all federal agency efforts to assist the United States in achieving full energy independence. Amends the Internal Revenue Code to provide: (1) a tax credit, against both ordinary and alternative minimum tax, for production of qualified flexible fuel motor vehicles; and (2) an alternative fuel retail sales credit. Amends the Clayton Act and the Petroleum Marketing Practices Act to prohibit restrictions on the installation of alternative fuel pumps within fuel franchise documents. Amends the Clean Air Act to direct the Administrator [...]

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Latest Action: 01/04/2007 - Read twice and referred to the Committee on Finance.

Bill Text
A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on telephone and other communications services.

1/4/2007--Introduced.

Telephone Excise Tax Repeal Act of 2007 - Amends the Internal Revenue Code to repeal the excise tax on communication services (i.e., local telephone service, toll telephone service, and teletypewriter exchange service).

Latest Action: 01/04/2007 - Sponsor introductory remarks on measure. (CR S148)

Bill Text
A bill to make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent.

1/4/2007--Introduced.

Permanent Internet Tax Freedom Act of 2007 - Amends the Internet Tax Freedom Act to make permanent the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce.

Latest Legislation - View All

Latest Action: 09/30/2008 - Signed by President.

Bill Text
To amend title 49, United States Code, to extend authorizations for the airport improvement program, to amend the Internal Revenue Code of 1986 to extend the funding and expenditure authority of the Airport and Airway Trust Fund, and for other purposes. 9/22/2008--Introduced. Federal Aviation Administration Extension Act of 2008, Part II - Amends the Internal Revenue Code to extend from September 30, 2008, through March 31, 2009: (1) excise taxes on aviation fuels and air transportation of persons and property; and (2) the expenditure authority for the Airport and Airway Trust Fund. Amends federal transportation laws to extend funding from September 30, 2008, through March 31, 2009, for airport improvement program (AIP) projects, including project grant authority. Authorizes obligation at any time during FY2009 of funds made available by this Act. Prescribes a formula for calculating funding apportionments to implement the program. Extends through March 31, 2009,[...]

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Latest Action: 09/11/2008 - Sponsor introductory remarks on measure. (CR S8392)

Bill Text
A bill to amend the Internal Revenue Code of 1986 to provide incentives for the production of energy, to provide transportation and domestic fuel security, and to provide incentives for energy conservation and energy efficiency, and for other purposes. 9/11/2008--Introduced. Energy Independence and Investment Act of 2008 - Amends and extends Internal Revenue Code provisions relating to energy production, transportation and domestic fuel security, energy conservation and efficiency, and nuclear power.Extends through 2011 the tax credit for production of electricity from specified renewable resources, including wind energy, biomass, geothermal energy, refined coal, and hydropower. Includes marine and hydrokinetic renewable energy as a renewable resource for purposes of such tax credit. Extends through 2016 the energy tax credit for solar, fuel cell, and microturbine property and the tax credit for residential energy efficient property. Allows a new investment tax [...]

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Latest Action: 09/18/2008 - Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.

Bill Text
To advance the national security interests of the United States by reducing its dependency on oil through renewable and clean, alternative fuel technologies while building a bridge to the future through expanded access to Federal oil and natural gas resources, revising the relationship between the oil and gas industry and the consumers who own those resources and deserve a fair return from the development of publicly owned oil and gas, ending tax subsidies for large oil and gas companies, and facilitating energy efficiencies in the building, housing, and transportation sectors, and for other purposes. 9/15/2008--Introduced. Comprehensive American Energy Security and Consumer Protection Act - Prohibits oil and gas preleasing or leasing of any area of the Outer Continental Shelf that was not available for oil and gas leasing as of July 1, 2008, unless that action is expressly authorized by this Act or a statute enacted by Congress after the date of enactment of this Act. [...]

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Latest Action: 07/28/2008 - Sponsor introductory remarks on measure. (CR S7575-7576)

Bill Text
A bill to increase energy assistance for low-income persons, to extend energy tax incentives, and for other purpose. 7/28/2008--Introduced. Energy Assistance Act of 2008 - Amends the Energy Conservation and Production Act to authorize appropriations for FY2009-FY2011 for the home weatherization program. Establishes in the Treasury the Energy Assistance Fund to finance low interest loans for the purchase and installation of energy efficient property, idling reduction devices and advanced insulation for heavy trucks, and alternative refueling stations.Amends the Internal Revenue Code to allow individual taxpayers a tax credit, up to $500, for the cost of replacing a residential wood stove with: (1) a wood-burning stove that complies with current Environmental Protection Agency (EPA) standards; and (2) a pellet or corn-burning stove. Extends the tax credit for producing electricity from wind facilities through 2009 and the credit for closed and open-loop [...]

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Latest Action: 07/30/2008 - Cloture on the motion to proceed to the measure not invoked in Senate by Yea-Nay Vote. 51 - 43. Record Vote Number: 192. (consideration: CR S7722; text: CR S7722)

Bill Text
A bill to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. 7/24/2008--Introduced. Jobs, Energy, Families, and Disaster Relief Act of 2008 - Amends the Internal Revenue Code to extend various provisions relating to energy production and conservation and to individual and business-related activities.Extends the tax credit for producing electricity from wind facilities through 2009 and the tax credit for closed and open-loop biomass, geothermal, small irrigation, hydropower, landfill gas, and trash combustion facilities through 2011. Includes marine and hydrokinetic renewable energy as a renewable resource for purposes of such tax credit. Extends the energy tax credit for solar energy and the residential energy efficient property tax credit through 2016. Extends the energy tax credits for fuel cell and microturbine property through 2017. Allows a new investment tax credit for combined heat and power system property.[...]

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Latest Action: 07/24/2008 - Sponsor introductory remarks on measure. (CR S7300)

Bill Text
A bill to amend the Internal Revenue Code of 1986 to require that the payment of the manufacturers' excise tax on recreational equipment be paid quarterly.

7/24/2008--Introduced.

Firearms Fairness and Affordability Act - Amends the Internal Revenue Code to require excise taxes on recreational equipment to be due and payable on the date for filing the return for such taxes.

Latest Action: 09/15/2008 - Signed by President.

Bill Text
To amend the Internal Revenue Code of 1986 to restore the Highway Trust Fund balance.

9/15/2008--Public Law.    (There are 3 other summaries)

(This measure has not been amended since it was passed by the Senate on September 10, 2008. The summary of that version is repeated here.)

Amends the Internal Revenue Code to transfer from the Treasury $8.017 billion to the Highway Trust Fund.

Latest Action: 07/14/2008 - Referred to the House Committee on Ways and Means.

Bill Text
To amend the Internal Revenue Code of 1986 to provide for a temporary reduction in the tax imposed on diesel fuel.

7/14/2008--Introduced.

Diesel Tax Parity Act of 2008 - Amends the Internal Revenue Code to reduce the excise tax on diesel fuel for a specified period ending on December 31, 2008. Provides for reimbusement from the Treasury to the Highway Trust Fund for any reduction in Trust Fund receipts resulting from this reduction in diesel fuel taxes.

Latest Action: 07/09/2008 - Referred to the House Committee on Ways and Means.

Bill Text
To amend the Internal Revenue Code of 1986 to restore the Highway Trust Fund balance.

7/9/2008--Introduced.

Amends the Internal Revenue Code to transfer from the Treasury $8 billion to the Highway Trust Fund.

Latest Action: 06/25/2008 - Read twice and referred to the Committee on Finance.

Bill Text
A bill to amend the Internal Revenue Code of 1986 to exempt certain shipping from the harbor maintenance tax.

6/25/2008--Introduced.

Amends the Internal Revenue Code to exempt from the harbor maintenance tax commercial cargo (other than bulk cargo) loaded at: (1) a port in the U.S. mainland and unloaded at another such port after transport solely by coastal route or river or unloaded at a port in Canada located in the Great Lakes Saint Lawrence Seaway System; or (2) such a port in Canada and unloaded at a port in the U.S. mainland.

Defines the "Great Lakes Saint Lawrence Seaway System" as the waterway between Duluth, Minnesota, and Sept Iles, Quebec, Canada, encompassing the five Great Lakes, their connecting channels, and the Saint Lawrence River.