Below is a list tax bills introduced in Congress for which bill text became available between June 3 and June 10, 2021. The bill text for each bill can be accessed by clicking on the bill number.
Individuals:
H.R.2304 – Save Social Security Act of 2021. To amend title II of the Social Security Act and the Internal Revenue Code of 1986 to modify the portion of wages and self-employment income subject to payroll taxes.
H.R.2305 – Senior Accessible Housing Act. To provide a refundable tax credit to seniors who install modifications on their residences that would enable them to age in place.
H.R.2439 – SALT Fairness for Working Families Act. To increase the limitation on the amount individuals can deduct for certain State and local taxes.
H.R.2447 – Veterinary Medicine Loan Repayment Program Enhancement Act. To provide for an exclusion for assistance provided to participants in certain veterinary student loan repayment or forgiveness programs.
S.1399 – Homecare for Seniors Act. To allow qualified distributions from health savings accounts for certain home care expenses.
Business:
H.R.2341 – Bring Jobs Home Act. To encourage domestic insourcing and discourage foreign outsourcing.
H.R.2370 – Preserving Family Farms Act of 2021. To increase the limitation on the estate tax valuation of certain real property used in farming or other trades or businesses.
H.R.2653 – MMEDS Act of 2021. To rescue domestic medical manufacturing activity by providing incentives in economically distressed areas of the United States and its possessions.
S.1233 – Small Business Tax Fairness and Compliance Simplification Act. To simplify reporting requirements, promote tax compliance, and reduce tip reporting compliance burdens in the beauty service industry.
S.1256 – Providing Real Opportunities for Growth to Rising Entrepreneurs for Sustained Success (PROGRESS) Act. To provide a tax credit for investors in start-up businesses, to provide a credit for wages paid by start-up businesses to their first employees, and for other purposes.
S.1274 – Remote and Mobile Worker Relief Act of 2021. To limit the authority of States or other taxing jurisdictions to tax certain income of employees for employment duties performed in other States or taxing jurisdictions, and for other purposes.
S.1283 – Tax on Wall Street Speculation Act. To impose a tax on certain trading transactions to invest in our families and communities, improve our infrastructure and our environment, strengthen our financial security, expand opportunity and reduce market volatility.
S.1300 – Promotion and Expansion of Private Employee Ownership Act of 2021. To amend the Internal Revenue Code of 1986 and the Small Business Act to expand the availability of employee stock ownership plans in S corporations, and for other purposes.
Energy:
H.R.2346 – E–QUIP Act. To allow 10-year straight line depreciation for energy efficient qualified improvement property.
H.R.2406 – Electric Power Infrastructure Improvement Act. To establish a tax credit for installation of regionally significant electric power transmission lines.
H.R.2482 – MICROGRID Act. To provide tax credits for microgrid property.
S.1266 – Hydrogen Utilization and Sustainability Act. To expand the renewable electricity production credit to include electricity produced from hydrogen.
S.1298 – Clean Energy for America Act. To provide tax incentives for increased investment in clean energy.
H.R.2411 – Broadband for All Act of 2021. To provide a tax credit to consumers to reimburse a portion of the cost of broadband infrastructure serving limited broadband districts.
S.1376 – Protect America’s Paper for Recycling Act. To modify the definition of municipal solid waste.
S.1387 – PTC Elimination Act. To repeal the credit for electricity produced from certain renewable resources, and for other purposes.
H.R.2421 – Collegiate Housing and Infrastructure Act of 2021. To provide for collegiate housing and infrastructure grants.
Infrastructure:
S.1299 – Public Buildings Renewal Act of 2021. To provide for the tax-exempt financing of certain government-owned buildings.
S.1308 – American Infrastructure Bonds Act of 2021. To provide a credit to issuers of American infrastructure bonds.
S.1403 – Move America Act of 2021. To provide for Move America bonds and Move America credits.
Retirement:
S.1272 – SIMPLE Plan Modernization Act. To promote retirement savings on behalf of small business employees by making improvements to SIMPLE retirement accounts and easing the transition from a SIMPLE plan to a 401(k) plan.
S.1273 – Military Spouses Retirement Security Act. To provide a credit to small employers for covering military spouses under retirement plans.
Excise taxes:
H.R.2350 – Discriminatory Gaming Tax Repeal Act of 2021. To repeal chapter 35 (relating to taxes on wagering).
H.R.2427 – NFA Modernization Act of 2021. To increase the transfer tax on certain firearms.
H.R.2466 – Law Enforcement Protection Act of 2021. To include armor-piercing, concealable weapons within the definition of ‘‘firearm’’ under the National Firearms Act.
S.1314 – Tobacco Tax Equity Act of 2021. To provide tax rate parity among all tobacco products, and for other purposes.
Tax deadlines:
H.R.2422 – To move the April 15, 2021 estimated tax payment deadline to May 17, 2021 for individuals and corporations.
H.R.2437 – To extend to May 17 the first scheduled individual estimated tax payment for 2021.