Below is a list of tax bills introduced in Congress for which bill text became available between July 2 and July 8, 2021. The bill text for each bill can be accessed by clicking on the bill number.
H.R.2984 – Investing in American Workers Act. To provide a credit for employer-provided worker training.
H.R.3058 – Home Office Deduction Act of 2021. To temporarily allow a deduction for the trade or business expenses of employees.
H.R.3068 – FAIR Act. To exclude from gross income any interest paid on an overpayment of tax.
H.R.3196 – Student Loan Marriage Penalty Elimination Act of 2021. To allow married couples to apply the student loan interest deduction limitation separately to each spouse, and for other purposes.
H.R.3216 – To create parity for unmarried individuals and heads of household with respect to the temporary 2021 income phaseouts in the child tax credit.
H.R.3247 – Stop EITC and CTC Seizures Act. To limit the amount that the portion of a taxpayer’s tax refund attributable to the child tax credit and the earned income tax credit may be reduced by reason of student loan debt.
H.R.3265 – Middle Class Savings Act. To apply current income tax bracket breakpoints to capital gains brackets.
H.R.3324 – Incentivize Residential Energy Efficiency Act of 2021. To permanently extend the nonbusiness energy property credit.
S.1753 – Home Energy Savings Act. To extend and update the credit for nonbusiness energy property.
S.1870 – Enhancing Emergency and Retirement Savings Act of 2021. To provide for penalty-free withdrawals from retirement accounts for certain emergency expenses, and for other purposes.
Energy and excise tax.
H.R.3039 – MARKET CHOICE Act. To eliminate certain fuel excise taxes and impose a tax on greenhouse gas emissions to provide revenue for maintaining and building American infrastructure, and for other purposes.
H.R.3180 – Renewable Energy Investment Act. To provide an elective payment for energy property and electricity produced from certain renewable resources, and for other purposes.
H.R.3251 – BTU Act of 2021. To include biomass heating appliances in the energy credit and to extent the credit for residential energy efficient property.
H.R.3272 – Biodiesel, Renewable Diesel, and Alternative Fuels Extension Act of 2021. To extend biodiesel and renewable diesel incentives, and for other purposes.
H.R.3275 – PUMP Act of 2021. To suspend the tax on gasoline other than aviation gasoline.
H.R.3302 – No Subsidies for Government Purchases of Electric Vehicles Act. To prohibit the seller of an electric vehicle from being treated as the taxpayer that placed such vehicle in service and taking the electric vehicle tax credit if such vehicle is sold to the Federal Government.
H.R.3303 – Close the Double Subsidy Loophole for Electric Vehicles Act. To reduce the tax credit for new qualified plug-in electric drive motor vehicles by State subsidies for these vehicles.
S.1791 – FAST Electricity Act. To expand existing tax credits to include non-passenger electric-powered vehicles, associated recharging and refueling infrastructure, and for other purposes.
S.1807 – Clean H2 Production Act. to provide for a production and investment tax credit related to the production of clean hydrogen.
S.1829 – Carbon Capture Improvement Act of 2021. To provide for the issuance of exempt facility bonds for qualified carbon dioxide capture facilities.
S.2118 – Clean Energy for America Act. To provide tax incentives for increased investment in clean energy, and for other purposes.
H.R.3178 – Estate Tax Rate Reduction Act. To reduce the rate of tax on estates, gifts, and generation-skipping transfers.
S.1627 – Estate Tax Rate Reduction Act. To reduce the rate of tax on estates, gifts, and generation-skipping transfers.
H.R.3301 – CEO Accountability and Responsibility Act. To adjust the rate of income tax of a publicly traded corporation based on the ratio of compensation of the corporation’s highest paid employee to the median compensation of all the corporation’s employees, and for other purposes.
S.1656 – Small Business Taxpayer Bill of Rights Act of 2021.To provide a taxpayer bill of rights for small businesses.
S.1802 – Upskilling and Retraining Assistance Act. To expand and modify employer educational assistance programs, and for other purposes.
H.R.3032 – Jonny Wade Pediatric Cancer Research Act. To increase funding for the 10-Year Pediatric Research Initiative Fund by eliminating taxpayer financing of presidential election campaigns.
H.R.3278 – To apply the mailbox rule to certain payments made through the Electronic Federal Tax Payment System.
S.1777 – Don’t Weaponize the IRS Act. To codify the Trump administration rule on reporting requirements of exempt organizations, and for other purposes.
S.1788 – Restoring the IRS Act. To provide appropriations for the Internal Revenue Service to overhaul technology and strengthen enforcement, and for other purposes.
S.1723 – Budgeting for Opioid Addiction Treatment Act. To establish a stewardship fee on the production and importation of opioid pain relievers, and for other purposes.
S.1805 – SHELTER Act. To provide a credit against tax for disaster mitigation expenditures.
S.1857 – Stop CHEATERS Act. To provide appropriations for the Internal Revenue Service to overhaul technology and strengthen enforcement, and for other purposes.
S.1982 – A bill to amend the tax on private foundation excess business holdings to treat as outstanding any employee-owned stock purchased by a business enterprise pursuant to certain employee stock ownership retirement plans.