H.R. 1—Tax Cuts and Jobs Act
H.R. 1 - Tax Cuts and Jobs Act
Hearing Information
Meeting Information
Tuesday, November 14, 2017 - 6:30pm H-313, The Capitol View Announcement »
Video
Bill Text
Rules Committee Print 115-39 PDFXML
Showing the text of H.R. 1 as ordered reported by the Committee on Ways and Means
Tax Cuts and Jobs Act (as reported)
H. Rept. 115-409 PDF
Report from the Committee on Ways and Means
Hearing Documents
Rule PDF
H. Rept. 115-410 PDF
Rule Information
COMMITTEE ACTION:
REPORTED BY RECORD VOTE of 8-3 on Tuesday, November 14, 2017.
FLOOR ACTION ON H. RES. 619:
Agreed to by record vote of 235-191, after agreeing to the previous questions by record vote of 234-193 on Wednesday, November 15, 2017.
MANAGERS: Sessions/Hastings
1. Closed rule.
2. Provides four hours of debate equally divided and controlled by the chair and ranking minority member of the Committee on Ways and Means.
3. Waives all points of order against consideration of the bill.
4. Provides that an amendment in the nature of a substitute consisting of the text of Rules Committee Print 115-39 shall be considered as adopted and the bill, as amended, shall be considered as read.
5. Waives all points of order against provisions in the bill, as amended.
6. Provides one motion to recommit with or without instructions.
7. Provides that clause 5(b) of rule XXI shall not apply to the bill or amendments thereto.
8. Section 2 provides that upon passage of H.R. 1, the amendment to the title of such bill recommended by the Committee on Ways and Means now printed in the bill shall be considered as adopted.
9. Section 3 provides that on any legislative day during the period from November 17, 2017, through November 27, 2017: the Journal of the proceedings of the previous day shall be considered as approved; and the Chair may at any time declare the House adjourned to meet at a date and time to be announced by the Chair in declaring the adjournment.
10. Section 4 provides that the Speaker may appoint Members to perform the duties of the Chair for the duration of the period addressed by section 3.
Amendments (click each header to sort table ▲▼ by that column)
| # | Version # | Sponsor(s) | Party | Summary | Status |
|---|---|---|---|---|---|
| 1 | Version 1 | Pascrell (NJ), Higgins (NY), Thompson, Mike (CA), Sánchez, Linda (CA), Larson, John (CT), Davis, Danny K. (IL), Crowley (NY), Esty (CT), Hanabusa (HI), Suozzi (NY), Titus (NV), Adams (NC), Raskin (MD), Chu (CA), Meng (NY) | Democrat | Restores the deduction for state and local taxes in full. | Submitted |
| 2 | Version 1 | Hanabusa (HI) | Democrat | This amendment would strike Section 1302 (Mortgage Interest Deduction) and offset any costs with an appropriate increase to the corporate tax rate. | Submitted |
| 3 | Version 1 | Veasey (TX) | Democrat | Adds provisions that provide a refundable credit for household items purchased by grandparents for grandchildren living in poverty, refundable credit against tax costs associated with naturalization, and incentivizing greater access to fresh, healthy food. | Submitted |
| 4 | Version 1 | Deutch (FL) | Democrat | Provides a refundable tax credit of up to $5,000 to lower income individuals making less than $50,000 per year and a couple making less than $100,000 per year for legal expenses paid with respect to establishing guardianship of a family member with disabilities. | Submitted |
| 5 | Version 2 | Lewis, John (GA) | Democrat | Revised Implements exclude Segal AmeriCorps Education Awards (currently a maximum of $5,920) from gross income so that volunteers can apply the full value of the award toward higher education. | Revised |
| 6 | Version 2 | Lewis, John (GA) | Democrat | Revised Allows for charitable contributions of certain literary, musical, or artistic compositions to donate their work to non-profit institutions. | Revised |
| 7 | Version 2 | Lewis, John (GA), Davis, Danny K. (IL) | Democrat | Revised Delays the bill’s implementation until the Joint Committee on Taxation completes an analysis, which determines there will not be a decline in charitable giving over the next 10 years. | Revised |
| 8 | Version 1 | Budd (NC), Davidson (OH) | Republican | Eliminates a provision that allows foreign-domiciled reinsurers to shift profit earned in the United States to lower tax jurisdictions such as Bermuda or Switzerland. Foreign reinsurers would retain the option to be taxed like U.S. companies. | Submitted |
| 9 | Version 1 | Thompson, Mike (CA) | Democrat | Strikes section 1304 and reinstates itemized deduction for casualty losses. | Submitted |
| 10 | Version 1 | Thompson, Mike (CA) | Democrat | Provides the same relief to survivors of the recent California wildfires as was provided to the survivors of the Hurricanes Harvey, Irma and Maria. | Submitted |
| 11 | Version 1 | Espaillat (NY) | Democrat | Reauthorizes retroactively certain Empowerment Zone tax and bond incentives and extend them through December 2020. | Submitted |
| 12 | Version 1 | Ellison (MN) | Democrat | Replaces the mortgage interest deduction with a 15% tax credit. Uses the savings to provide affordable housing for extremely low-income people. | Submitted |
| 13 | Version 1 | Ellison (MN) | Democrat | Creates a Wall Street sales tax on the sale of stocks, bonds and derivatives. | Submitted |
| 14 | Version 1 | Ellison (MN) | Democrat | Allows residents of manufactured home communities to receive a tax deduction on any interest they paid on the land they own as part of a manufactured home community resident-owned cooperative. | Submitted |
| 15 | Version 1 | Ellison (MN) | Democrat | Provides a 75% capital gains tax credit for owners of mobile home communities who sell to residents or nonprofits and ensure use of the property as a manufactured home community for at least 50 years. | Submitted |
| 16 | Version 1 | Lewis, John (GA), Davis, Danny K. (IL), Chu (CA), Kind (WI), Higgins (NY), Doggett (TX), DelBene (WA), Clyburn (SC), O'Rourke (TX), Blumenauer (OR) | Democrat | Strikes section 5201 and restore the 53-year standard that prohibits religious, nonprofit, charitable, and related organizations from engaging in political activities. | Submitted |
| 17 | Version 1 | Lewis, John (GA), Crowley (NY), McGovern (MA), Lee, Barbara (CA) | Democrat | Delays the effective date of revenue-reducing provisions in H.R. 1 until the United States Armed Forces are withdrawn from current wars in Afghanistan, Iraq, and Syria, and the budget deficit is been eliminated. | Submitted |
| 18 | Version 1 | Biggs (AZ) | Republican | Makes all provisions of the bill retroactively effective from January 1, 2017. | Submitted |
| 19 | Version 1 | Biggs (AZ) | Republican | Lowers the top income tax rate from 39.6 percent to 34.6 percent. | Submitted |
| 20 | Version 1 | Turner (OH) | Republican | Strikes section 1204. | Submitted |
| 21 | Version 1 | Turner (OH) | Republican | Strikes provisions of section 1204 regarding qualified tuition reductions from H.R. 1. | Submitted |
| 22 | Version 1 | Doggett (TX), Davis, Danny K. (IL), DelBene (WA), Thompson, Mike (CA), Crowley (NY) | Democrat | Strike section 1204 of the bill (which repealed the above-and-line deductions for interest payments on qualified education loans and tuition and related expenses, and repealed the exclusions for interest on United States savings bonds used to pay for tuition, qualified tuition reductions, and employer-provided education assistance), and reinstates the $250 above the line deduction for out-of-pocket teacher expense. Expands the American Opportunity Act to increase the credit to a lifetime limit of $15,000, triples the refundable portion of the credit (from $500 to $1,500), adds flexibility in the credit for part-time students, and addresses an inconsistency in the code that currently effects students who receive Pell Grants by allowing the AOTC to go towards the costs of education that the Pell Grant does not cover. | Submitted |
| 23 | Version 1 | Doggett (TX), Thompson, Mike (CA), Crowley (NY) | Democrat | Applies the same tax rate on profits earned abroad as on profits earned at home. | Submitted |
| 24 | Version 1 | Messer, Luke (IN) | Republican | Adds the text of H.R. 3145, the Investing in Student Achievement Act of 2017, which attempts to provide tax clarity and establish a legal framework for the development of private income share agreements. | Submitted |
| 25 | Version 1 | Messer, Luke (IN) | Republican | Increases the amount of outside income an individual or married couple can earn before their Social Security benefits are subject to federal income taxes, and links the brackets to inflation. | Submitted |
| 26 | Version 1 | Messer, Luke (IN) | Republican | Reduces tax burdens on college students by broadening tax-free treatment for scholarships and grants used to cover non-tuition expenses such as room and board. The amendment also excludes from taxable income student research expenses up to $300 annually, adjusted for inflation. | Submitted |
| 27 | Version 1 | Messer, Luke (IN) | Republican | Requires the JCT to release a dynamic score of all major tax or revenue legislation considered on the House or Senate floor, or reported by the Finance or Ways & Means Committees and would designate the dynamic score as the official score for the purposes of congressional budget rule compliance. | Submitted |
| 28 | Version 1 | Courtney (CT) | Democrat | Restores Section 117(d) of the Internal Revenue Code regarding qualified tuition reductions for graduate students. | Submitted |
| 29 | Version 1 | Courtney (CT), Larson, John (CT) | Democrat | Removes the provision in the underlying bill that repeals the casualty loss deduction. Directs the Treasury to issue guidance on the tax treatment of repairs made as a result of deteriorating concrete foundations. | Submitted |
| 30 | Version 1 | Courtney (CT), DelBene (WA) | Democrat | Strikes section 4980I of Chapter 43 of the Internal Revenue Code, to repeal the 40% excise tax on high cost employer sponsored health insurance plans. | Submitted |
| 31 | Version 1 | Courtney (CT), Larson, John (CT) | Democrat | Extends for two years the exclusion from gross income of the discharge of qualified mortgage debt. | Submitted |
| 32 | Version 1 | Jones (NC) | Republican | Replaces section 5201 with a full repeal of the Johnson Amendment of 1954. | Submitted |
| 33 | Version 1 | Jones (NC) | Republican | Prohibits individuals and businesses from deducting property taxes if they are located in a sanctuary jurisdiction. | Submitted |
| 34 | Version 1 | Norton (DC) | Democrat | Treat the District of Columbia as an empowerment zone. | Submitted |
| 35 | Version 1 | Davis, Danny K. (IL), DelBene (WA), Lewis, John (GA), Thompson, Mike (CA) | Democrat | Improves the ability of middle class families to adopt and care for their children by making the Adoption Tax Credit refundable, restoring the exclusions for employer-related dependent care and adoption assistance programs, and modernizing the Child and Dependent Care Tax Credit by increasing credit amounts and making them refundable. | Submitted |
| 36 | Version 1 | Davis, Danny K. (IL), Schakowsky (IL) | Democrat | Creates the Patriot Employers Tax Credit equal to 10 percent of the first $15,000 of wages earned by each employee to reward employers that maintain U.S. headquarters, pay workers an hourly wage of $15 per hour, and provide workers with adequate healthcare, retirement, and paid leave options as well as requires employers to cover the difference between regular and military compensation for employees called to active duty in the National Guard and Reserve. | Submitted |
| 37 | Version 1 | Davis, Danny K. (IL), Sewell (AL), Lewis, John (GA), Thompson, Mike (CA) | Democrat | Reinstates and makes permanent the New Market Tax Credit to incentivize private sector investment and job creation in economically-distressed communities, increasing the national credit limitation to $5 billion and providing for an inflation adjustment. | Submitted |
| 38 | Version 1 | Davis, Danny K. (IL), Lewis, John (GA), Thompson, Mike (CA) | Democrat | Improves retirement savings and lowers educational debt by allowing employers to make 401(k) matching payments for employees making student-loan payments who cannot afford to contribute to their retirement savings, with the option of electing that 50 percent of the employer contribution be applied to employee’s student loan principle. | Submitted |
| 39 | Version 1 | DeSaulnier (CA) | Democrat | Exempts all education uses of Pell Grants from being taxed. | Submitted |
| 40 | Version 1 | DelBene (WA) | Democrat | Strikes section eliminating private activity bonds; increases low income housing tax credits available by 50%. | Submitted |
| 41 | Version 1 | Polis (CO), Huffman (CA), Lowenthal (CA), Pocan (WI), McEachin (VA), McNerney (CA), Delaney (MD) | Democrat | Expresses a Sense of Congress that a carbon fee should be used as a funding mechanism for any tax reform legislation. | Submitted |
| 42 | Version 1 | Polis (CO), Kihuen (NV), Connolly (VA), McEachin (VA), Pocan (WI), Huffman (CA), Price, David (NC) | Democrat | Increases the residential solar tax credit to 50% for the next two years. | Submitted |
| 43 | Version 1 | Polis (CO), Huffman (CA), Pocan (WI), Ellison (MN) | Democrat | Prevents oil, gas and coal industries from using Master Limited Partnerships (MLP's). | Submitted |
| 44 | Version 1 | Polis (CO) | Democrat | Exempts Cannabis businesses from 280e of the federal tax code. | Submitted |
| 45 | Version 1 | Polis (CO), Kihuen (NV), Connolly (VA), Lowenthal (CA), Pocan (WI), Huffman (CA), Welch (VT), McNerney (CA) | Democrat | Preserves the electric vehicle tax credit that is currently in law. | Submitted |
| 46 | Version 1 | Polis (CO), Huffman (CA), Connolly (VA), Keating (MA), Pocan (WI), McEachin (VA), McNerney (CA), Welch (VT), Tsongas (MA) | Democrat | Preserves the wind production tax credit (with phase-out) that is currently in law. | Submitted |
| 47 | Version 1 | Polis (CO) | Democrat | Nullifies H.R. 1 if, two years after enactment of the law, or upon yearly review thereafter, the deficit increases. | Submitted |
| 48 | Version 1 | Polis (CO), Huffman (CA), Lowenthal (CA), Pocan (WI), Price, David (NC) | Democrat | Repeals the expensing of intangible drilling costs for oil and gas wells. | Submitted |
| 49 | Version 1 | Cartwright (PA) | Democrat | Allows the spouse of a member of the Armed Forces (military spouse) who moves with such member to another state under a permanent change of station order, a tax credit for up to $500 of qualified relicensing costs incurred by such spouse. | Submitted |
| 50 | Version 1 | Lawson (FL), Suozzi (NY), Beatty, (OH), Serrano (NY) | Democrat | Provides a tax credit for veterans who open small businesses in under-served communities. | Submitted |
| 51 | Version 1 | Lawson (FL), Esty (CT), Rush (IL), Castor (FL) | Democrat | Protects our nation's students by providing tax relief for debt forgiven on student loans. | Submitted |
| 52 | Version 1 | Graves, Garret (LA) | Republican | Provides for 3 year reauthorization of the Rehabilitation Credit. | Submitted |
| 53 | Version 1 | Graves, Garret (LA) | Republican | Provides 60 month period for projections utilizing the rehabilitation credit, to complete projects started prior to passage of this Act. | Submitted |
| 54 | Version 1 | Hultgren (IL), Ruppersberger (MD), Messer, Luke (IN), McGovern (MA), Royce (CA), Polis (CO) | Bi-Partisan | Reinstates private activity bonds by striking Sec. 3601. | Submitted |
| 55 | Version 1 | Hultgren (IL), Ruppersberger (MD), Messer, Luke (IN), McGovern (MA) | Bi-Partisan | Reinstates advanced refunding bonds. | Submitted |
| 56 | Version 1 | Hultgren (IL) | Republican | Expands the use of industrial revenue bonds. | Submitted |
| 57 | Version 1 | Larson, John (CT), Langevin (RI), Chu (CA), Sewell (AL), Davis, Danny K. (IL), Courtney (CT), DeLauro (CT), Esty (CT), Barragán, (CA), Schakowsky (IL), Pascrell (NJ), Castor (FL), Scott, David (GA), Cohen (TN), Crowley (NY), Peterson (MN), Carbajal (CA), Espaillat (NY), Torres (CA), Welch (VT), Hanabusa (HI), DeFazio (OR), Pingree (ME), Beatty, (OH), Garamendi (CA), Keating (MA), Lipinski (IL), Lewis, John (GA), Maloney, Sean (NY), Adams (NC), Titus (NV), Tonko (NY), Lujan (NM), Conyers (MI), Ellison (MN), Cárdenas , Tony (CA), Blumenauer (OR), Connolly (VA), Rush (IL), Frankel (FL), Bonamici (OR), Larsen, Rick (WA), Lynch (MA), Watson Coleman (NJ), Clarke (NY) | Democrat | Strikes section 1308 and restores the 7.5% threshold for the medical expense deduction. | Submitted |
| 58 | Version 1 | Gottheimer (NJ) | Democrat | Inserts the text of H.R. 4161, the Return on Investment Accountability Act, which aims to reduce taxation burdens on payer states with respect to federal tax and federal outlays for eligible US citizens. | Submitted |
| 59 | Version 1 | Cartwright (PA) | Democrat | Allows an individual taxpayer to use a portion or all of a tax refund to purchase U.S. savings bonds in paper form for the taxpayer or for any individual designated by the taxpayer, or an option for a tax return that allows for the gifting of such bonds and that serves individuals who rarely, if ever, have held a bank account and individuals who lack access to the Internet. | Submitted |
| 60 | Version 1 | Lujan (NM) | Democrat | Protects the existing American Opportunity Tax Credit (AOTC) and makes higher education more achievable by making the AOTC applicable to college savings. Also creates a voluntary pilot program to test “real-time” payment of the AOTC so students receive relief as they incur costs. | Submitted |
| 61 | Version 1 | Gallego (AZ) | Democrat | Amends the Internal Revenue Code to ensure that disabled veterans, deceased veterans, or deceased members of the Armed Forces are not subject to unfair taxation on lawfully discharged student loan debts. | Submitted |
| 62 | Version 1 | Polis (CO) | Democrat | Eliminates federal alcohol taxes on kombucha and update regulations for kombucha manufacturers. | Submitted |
| 63 | Version 1 | Polis (CO), Schweikert (AZ) | Bi-Partisan | Creates a structure for taxing purchases made with cryptocurrency, and allows small purchases to be made with cryptocurrency without extensive reporting requirements. | Submitted |
| 64 | Version 1 | Meeks (NY) | Democrat | Disqualifies private prisons from REIT status. | Submitted |
| 65 | Version 1 | Norton (DC) | Democrat | Provides a $5,000 tax credit against employers’ payroll tax liability for each new net person hired who has been unemployed for 27 weeks or longer. | Submitted |
| 66 | Version 1 | Barton (TX) | Republican | Grandfathers the sale of tax exempt bonds on previously approved professional sports stadiums, provided they were approved by voters and construction had begun prior to November 2, 2017. | Submitted |
| 67 | Version 1 | Buck (CO) | Republican | Prevents the deduction of settlements, or related legal fees, related to sexual assault or sexual harassment as a business expense. | Submitted |
| 68 | Version 1 | Brown (MD) | Democrat | Encourages companies to increase workforce training investments by providing a tax credit to cover increases in qualified training expenditures, including apprenticeships and partnerships with community colleges. | Submitted |
| 69 | Version 1 | Kuster, Ann (NH), Polis (CO), Moulton (MA) | Democrat | Provides a tax credit for employers who create qualifying partnerships with educational institutions for the purpose of workforce development and job training. | Submitted |
| 70 | Version 1 | Chu (CA) | Democrat | Reinstates the educator's expense deduction and double the deduction amount to $500, and $1000 for eligible married educators filing jointly. | Submitted |
| 71 | Version 1 | Chu (CA), Davis, Danny K. (IL) | Democrat | Expands the Earned Income Tax Credit (EITC) for individuals without qualifying children by (1) lowering the age for eligibility of the credit for childless workers to 18; (2) increasing the phase-in credit rate; (3) increasing the maximum amount for childless workers from $503 to $1,350; (4) allowing the credit for an individual whose qualifying children do not have valid Social Security numbers; (5) revising eligibility rules relating to married individuals living apart and qualifying children claimed by another family member; and (6) repealing the denial of such credit for taxpayers with excess investment income. This amendment also would strike the new EITC verification rules in H.R. 1. | Submitted |
| 72 | Version 1 | Ellison (MN) | Democrat | Changes tax law so plaintiffs winning a consumer case are not held liable for paying taxes on damages (awards) provided to their attorneys. | Submitted |
| 73 | Version 1 | Esty (CT), Larson, John (CT), DeLauro (CT), Courtney (CT) | Democrat | Allows teachers to deduct the amount they spend on purchasing supplies for their classroom. | Submitted |
| 74 | Version 1 | Langevin (RI) | Democrat | Provides for an extended eligibility of the offshore wind Investment Tax Credit until 2026, to account for the longer timeline needed for siting and building offshore wind projects. | Submitted |
| 75 | Version 1 | Langevin (RI) | Democrat | Provides incentives for active fire suppression systems in automated fire sprinkler system retrofit properties. | Submitted |
| 76 | Version 1 | Rosen (NV) | Democrat | Prevents the elimination of the medical expense deduction. | Submitted |
| 77 | Version 1 | Rosen (NV) | Democrat | Prevents the elimination of the tax deduction for the costs of supplies purchased by teachers for their classrooms. | Submitted |
| 78 | Version 1 | Rosen (NV) | Democrat | Prevents the sunset of tax credits for solar and geothermal energy. | Submitted |
| 79 | Version 1 | Cicilline (RI) | Democrat | Increases the student loan interest tax deduction to $7,500, and to increase the borrower income deduction eligibility threshold. | Submitted |
| 80 | Version 1 | Cicilline (RI) | Democrat | Prohibits companies from deferring income tax on profits earned from the manufacture of goods abroad for sale in the United States, ending the tax incentive for shipping American jobs overseas. | Submitted |
| 81 | Version 1 | Bacon (NE) | Republican | Amends Section 461(j) of the Internal Revenue Code of 1986 and clarify terms of ownership for active management of farming operations. | Submitted |
| 82 | Version 1 | Meng (NY) | Democrat | Allows menstrual hygiene products to be treated as a qualified medical expense eligible for reimbursement from a health flexible spending arrangement. | Submitted |
| 83 | Version 1 | Meng (NY) | Democrat | Ensures that death benefits paid by local governments to families of law enforcement officers killed in the line-of-duty are excluded from gross income for tax purposes. | Submitted |
| 84 | Version 1 | Lujan Grisham (NM) | Democrat | Imposes tax of 1 cent per milligram of opioids produced or manufactured. These funds will be used to create a permanent revenue stream to combat the opioid crisis through treatment and prevention programs. | Submitted |
| 85 | Version 1 | Polis (CO) | Democrat | Reinstates employer-provided education assistance, which allows up to $5,250 yearly in employer-provided education assistance to be excluded from an employee’s gross income. | Submitted |
| 86 | Version 1 | Polis (CO) | Democrat | Re-instates the $250 above the line deduction for out-of-pocket teacher expenses. | Submitted |
| 87 | Version 1 | Rosen (NV) | Democrat | Prevents the elimination of the deductions for student loan interest and tuition expenses. | Submitted |
| 88 | Version 1 | Rosen (NV) | Democrat | Prevents the termination of Private Activity Bonds. | Submitted |
| 89 | Version 1 | Rosen (NV) | Democrat | Prevents the repeal of the Work Opportunity Tax Credit, which provides tax credits for hiring veterans and the disabled. | Submitted |
| 90 | Version 1 | DeSaulnier (CA) | Democrat | Allows small businesses who file W-2 forms electronically for the first time to receive a one-time payment equal to the amount of money saved by the IRS for processing an electronic versus paper W-2 form. | Submitted |
| 91 | Version 1 | Graves, Garret (LA) | Republican | Amends the current calculation for the Windfall Elimination Provision and provides for a study regarding the Government Pension Offset. | Submitted |
| 92 | Version 1 | Kennedy (MA) | Democrat | Strikes the provisions that would expand and repeal the estate tax and insert language to improve and expand the Earned Income Tax Credit. | Submitted |
| 93 | Version 1 | DeLauro (CT), Sánchez, Linda (CA), Larson, John (CT), Polis (CO) | Democrat | Increases the value of the Child Tax Credit (CTC) to $3,600 for families with children under age 6 and makes it fully refundable for those families. Indexes the value of the CTC with inflation and increases the refundability phase-in rate for families with older children. | Submitted |
| 94 | Version 2 | Rokita (IN), Biggs (AZ) | Republican | Revised Makes changes to the individual tax rate applicable for the current year and repeals the individual health insurance mandate. | Revised |
| 95 | Version 1 | Rokita (IN) | Republican | Limits the use of private activity bonds to low-income housing. | Submitted |
| 96 | Version 1 | Rokita (IN) | Republican | Repeals the provision in the Patient Protection and Affordable Care Act that adds an excise tax on medical devices. | Submitted |
| 97 | Version 2 | McClintock (CA) | Republican | Revised Lowers the marginal rate of each tax bracket by 1 percentage point and otherwise leaves the current individual income tax structure intact. | Revised |
| 98 | Version 1 | Lawrence (MI) | Democrat | Provides employers in the manufacturing industry a tax credit for training programs provided to employees such as course work, certification testing, and essential skill acquisition. | Submitted |
| 99 | Version 1 | Larson, John (CT) | Democrat | Provides for an increase in the exclusion of benefits provided to volunteer firefighters and emergency medical responders and makes the exclusion permanent. | Submitted |
| 100 | Version 1 | Larson, John (CT) | Democrat | Provides that no provision in this act shall take effect until the Joint Committee on Taxation provides a certification that not one taxpayer in the middle class will see a tax increase as a result of the changes made by the legislation. | Submitted |
| 101 | Version 1 | Larson, John (CT) | Democrat | Requires the Secretary to annually certify that H.R. 1 is on track to create 1,000,000 jobs. | Submitted |
| 102 | Version 1 | Larson, John (CT) | Democrat | Provides that no provision of this Act shall take effect unless the Joint Committee on Taxation has completed an analysis which concludes that enactment of this Act will result in an increase in the deficit for the period of fiscal years 2018 through 2027. | Submitted |
| 103 | Version 1 | Larson, John (CT) | Democrat | Establishes a pollution tax and dedicates the revenue towards a $1 trillion investment in the nation’s infrastructure, assistance to workers and communities reliant on carbon-intensive industries, establishing a low-income refund program, and establishing refundable middle-class tax credit. | Submitted |
| 104 | Version 1 | Conyers (MI), Schakowsky (IL), Evans (PA), Watson Coleman (NJ), Moore, Gwen (WI), Johnson, Hank (GA), Hanabusa (HI), Cicilline (RI), Delaney (MD), Vargas (CA), Lieu (CA), Serrano (NY) | Democrat | Strikes the repeal of the Estate Tax in H.R. 1. | Submitted |
| 105 | Version 1 | Titus (NV) | Democrat | Restores the above-the-line deduction for teacher expenses. | Submitted |
| 106 | Version 1 | Polis (CO) | Democrat | Repeals the eligibility of unborn children to be allowed as beneficiaries of 529 accounts. | Submitted |
| 107 | Version 1 | Ellison (MN) | Democrat | Eliminates subsidies for fossil-fuel industries. | Submitted |
| 108 | Version 1 | Velázquez (NY) | Democrat | Provides a standard deduction for business expenses of artists for a maximum of $2,500, in the literary, graphic design, film, visual, media, musical, theatre, recording, or dance arts. | Submitted |
| 109 | Version 1 | Velázquez (NY) | Democrat | Provides employers a business-related tax credit for up to 50% (100% for small business employers)of the qualified housing expenses paid for the benefit of their employees, up to $10,000 or 6% of an employee's home purchase price, or up to $5,000 for rental assistance. | Submitted |
| 110 | Version 1 | Correa (CA) | Democrat | Applies a 15 percent excise tax on marijuana sales for the purposes of deficit reduction. | Submitted |
| 111 | Version 1 | Adams (NC), Castor (FL), Watson Coleman (NJ), Welch (VT), Serrano (NY), Price, David (NC), Lynch (MA), Conyers (MI), Evans (PA) | Democrat | Exempts all forms of student loan discharge from taxable income. | Submitted |
| 112 | Version 1 | Adams (NC), Castor (FL), Watson Coleman (NJ), McGovern (MA), Serrano (NY), Conyers (MI), Lynch (MA), Evans (PA), Delaney (MD) | Democrat | Strikes language that imposes an excise tax on private colleges and universities' endowments. | Submitted |
| 113 | Version 1 | Adams (NC), Castor (FL), Watson Coleman (NJ), Lipinski (IL), Evans (PA), Serrano (NY), Price, David (NC), Conyers (MI), Lynch (MA) | Democrat | Reinstates tax exempt status of private activity bonds. | Submitted |
| 114 | Version 1 | Adams (NC), Castor (FL), Hanabusa (HI), Watson Coleman (NJ), McGovern (MA), Serrano (NY), Eshoo (CA), Lynch (MA), Conyers (MI), Price, David (NC), Lujan (NM), Evans (PA), Delaney (MD) | Democrat | Strikes language repealing the student loan interest deduction. | Submitted |
| 115 | Version 1 | Adams (NC), Castor (FL), Watson Coleman (NJ), McGovern (MA), Serrano (NY), Price, David (NC), Conyers (MI), Lynch (MA), Evans (PA), Delaney (MD) | Democrat | Reinstates student stipend and tuition waivers exclusion from taxable income. | Submitted |
| 116 | Version 1 | Davis, Rodney (IL) | Republican | Strike the repeal of Section 117(d) of the Internal Revenue Code, related to qualified tuition reductions for employees of certain organizations. | Submitted |
| 117 | Version 1 | Larson, John (CT) | Democrat | Provides for an extension by one year of the period in which an individual who was wrongfully incarcerated can file for a tax refund on restitution awards that have been taxed. | Submitted |
| 118 | Version 1 | Larson, John (CT) | Democrat | Establishes a tax credit to incentivize hiring of residents in federally-designated Promise Zones and provides for an additional first-year expensing of tangible property placed in service within a Promise Zone. | Submitted |
| 119 | Version 1 | Larson, John (CT) | Democrat | Provides for an in across-the-board increase in Social Security benefits, establishes a new cost of living formula for Social Security benefits, increases the minimum benefit, increases the threshold on income taxes applied to Social Security benefits, applies the Social Security contribution to wages above $400,000 and phases in an increase in the contribution rate. | Submitted |
| 120 | Version 1 | Walker (NC), Banks (IN), Blackburn (TN), Brat (VA), DeSantis (FL), Flores (TX), Hensarling (TX), Jordan (OH), Loudermilk (GA), McClintock (CA), Meadows (NC), Perry (PA), Wenstrup (OH), Westerman (AR), Gosar (AZ), Palmer (AL), Duncan (SC), Cramer, Kevin (ND), Hice, Jody (GA), Williams (TX), Black (TN), Ross (FL), Carter, Buddy (GA), Davidson (OH), Rouzer (NC), Rokita (IN), DesJarlais (TN), Pittenger (NC), Gaetz (FL), Chabot (OH), Yoho (FL), Goodlatte (VA), Cheney (WY), Hill (AR), Biggs (AZ), Norman (SC), Ratcliffe (TX), Barr (KY), Guthrie (KY), Budd (NC), Arrington (TX), Johnson, Sam (TX), Bilirakis (FL), Roe (TN), Rothfus (PA), Allen (GA), Scott, Austin (GA), Babin (TX), Franks (AZ), Rooney, Francis (FL), Bucshon (IN), Harris (MD), Brooks (AL), Newhouse (WA), Webster (FL), Bergman (MI), McSally (AZ), Gianforte (MT), Mooney (WV), Labrador (ID), Duffy (WI), Posey (FL) | Republican | Eliminates the Obamacare Individual Mandate Penalty to produce estimated budget savings of $338 billion. | Submitted |
| 121 | Version 1 | Adams (NC) | Democrat | Provides a tax credit to veteran-owned small businesses. | Submitted |
| 122 | Version 1 | Adams (NC), Ellison (MN), Castor (FL), Serrano (NY), Watson Coleman (NJ) | Democrat | Makes bonds issued by Historically Black Colleges and Universities exempt from local, state, and federal taxes. | Submitted |
| 123 | Version 1 | Polis (CO), Peters, Scott (CA), Davis, Rodney (IL) | Bi-Partisan | Allows employers to offer a tax exempt benefit of up to $5,250 of student loan repayment assistance for employees. | Submitted |
| 124 | Version 1 | Adams (NC) | Democrat | Provides a tax credit to STEM businesses that hire graduates from Minority Serving Institutions. | Submitted |
| 125 | Version 1 | Kelly, Robin (IL) | Democrat | Increases the federal excise tax on semi-automatic ammunition in the amount necessary to offset the deficit in the base bill. | Submitted |
| 126 | Version 1 | Polis (CO) | Democrat | Expands restrictions on the tax-deductibility of lobbying expenditures. | Submitted |
| 127 | Version 1 | Polis (CO) | Democrat | Allows renewable energy projects to form Master Limited Partnerships (MLPs), which combine the funding advantages of corporations and the tax advantages of partnerships. | Submitted |
| 128 | Version 1 | King, Steve (IA) | Republican | Amends the Internal Revenue Code to deny a tax deduction for wages and benefits paid to or on behalf of an unauthorized alien. | Submitted |
| 129 | Version 1 | Graves, Garret (LA) | Republican | Provides for disaster tax relief for disasters receiving greater than $1 billion in disaster assistance. | Submitted |
| 130 | Version 1 | Wilson (FL) | Democrat | Amends the Internal Revenue Code of 1986 to allow employers a credit against income tax for employees who participate in qualified apprenticeship programs. | Submitted |
| 131 | Version 1 | González-Colón (PR) | Republican | Makes the rum cover-over tax permanent. • Section 7652 of the Internal Revenue Code IRC Section 7652, provides administrative details for governing the rum cover-over. • This amendment makes permanent the rum cover-over tax and removes it from the uncertainty of being treated as a de facto tax extender. | Submitted |
| 132 | Version 1 | González-Colón (PR) | Republican | Amends section 181 of the Internal Revenue Code, which allows a U.S. taxpayer to immediately deduct the cost of a qualified film, television, or live theatrical production, up to $15 million, to include the Commonwealth of Puerto Rico. | Submitted |
| 133 | Version 1 | González-Colón (PR) | Republican | Amends the Internal Revenue Code so to make citizens of Puerto Rico eligible for the federal earned income tax credit. | Submitted |
| 134 | Version 1 | González-Colón (PR) | Republican | Revises the Internal Revenue Code to allow residents of Puerto Rico to claim the refundable portion of the child tax credit on the same basis as U.S. taxpayers, and allow residents of Puerto Rico with one or two children to claim the refundable portion of the credit on the same basis as residents with three or more children. | Submitted |
| 135 | Version 1 | Jackson Lee (TX) | Democrat | Preserves current law for deductions of student loan interest and other educational incentive. | Submitted |
| 136 | Version 1 | Jackson Lee (TX) | Democrat | Delays the effective date of all revenue-reducing provisions in H.R. 1 until the Secretary of Health and Human Services submits to Congress a report certifying that the number of U.S. adults without health insurance has not exceeded five percent for three consecutive quarters; and the deficit is zero. | Submitted |
| 137 | Version 1 | Jackson Lee (TX) | Democrat | Preserves current law for taxpayer deduction of mortgage interest. | Submitted |
| 138 | Version 1 | Jackson Lee (TX) | Democrat | Delays the effective date of all revenue-reducing provisions in H.R. 1 until the the Secretary of Homeland Security submits to Congress a report certifying that the areas covered by Presidential Natural Disaster Declarations for Hurricanes Harvey, Irma, and Maria have fully recovered economically, as measured by a gross domestic product that exceeds by 10 percent the gross domestic product for such areas in the fiscal year preceding the Presidential Disaster Declaration; and the deficit is zero. | Submitted |
| 139 | Version 1 | González-Colón (PR) | Republican | Calls for insurance Equity for Puerto Rico. | Submitted |
| 140 | Version 1 | King, Steve (IA) | Republican | Amends the Internal Revenue Code to deny a tax deduction for wages and benefits paid to or on behalf of an unauthorized alien. Amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 to make permanent the E-Verify Program for verifying the employment eligibility of alien workers. | Submitted |