/  H.R. 1—Tax Cuts and Jobs Act

H.R. 1 - Tax Cuts and Jobs Act

Bill Text

  • Rules Committee Print 115-39 PDF XML

    Showing the text of H.R. 1 as ordered reported by the Committee on Ways and Means

  • Text of H.R. 1 PDF XML

    Tax Cuts and Jobs Act (as reported)

  • H. Rept. 115-409 PDF

    Report from the Committee on Ways and Means 

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 headers to sort)

#Version #Sponsor(s)PartySummaryStatus
1Version 1Pascrell (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)DemocratRestores the deduction for state and local taxes in full.Submitted
2Version 1Hanabusa (HI)DemocratThis amendment would strike Section 1302 (Mortgage Interest Deduction) and offset any costs with an appropriate increase to the corporate tax rate. Submitted
3Version 1Veasey (TX)DemocratAdds 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
4Version 1Deutch (FL)DemocratProvides 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
5Version 2Lewis, John (GA)DemocratRevised 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
6Version 2Lewis, John (GA)DemocratRevised Allows for charitable contributions of certain literary, musical, or artistic compositions to donate their work to non-profit institutions.Revised
7Version 2Lewis, John (GA), Davis, Danny K. (IL)DemocratRevised 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
8Version 1Budd (NC), Davidson (OH)RepublicanEliminates 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
9Version 1Thompson, Mike (CA)DemocratStrikes section 1304 and reinstates itemized deduction for casualty losses.Submitted
10Version 1Thompson, Mike (CA)DemocratProvides the same relief to survivors of the recent California wildfires as was provided to the survivors of the Hurricanes Harvey, Irma and Maria.Submitted
11Version 1Espaillat (NY)DemocratReauthorizes retroactively certain Empowerment Zone tax and bond incentives and extend them through December 2020. Submitted
12Version 1Ellison (MN)DemocratReplaces the mortgage interest deduction with a 15% tax credit. Uses the savings to provide affordable housing for extremely low-income people. Submitted
13Version 1Ellison (MN)DemocratCreates a Wall Street sales tax on the sale of stocks, bonds and derivatives. Submitted
14Version 1Ellison (MN)DemocratAllows 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
15Version 1Ellison (MN)DemocratProvides 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
16Version 1Lewis, John (GA), Davis, Danny K. (IL), Chu (CA), Kind (WI), Higgins (NY), Doggett (TX), DelBene (WA), Clyburn (SC), O'Rourke (TX), Blumenauer (OR)DemocratStrikes section 5201 and restore the 53-year standard that prohibits religious, nonprofit, charitable, and related organizations from engaging in political activities.Submitted
17Version 1Lewis, John (GA), Crowley (NY), McGovern (MA), Lee, Barbara (CA)DemocratDelays 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
18Version 1Biggs (AZ)RepublicanMakes all provisions of the bill retroactively effective from January 1, 2017.Submitted
19Version 1Biggs (AZ)RepublicanLowers the top income tax rate from 39.6 percent to 34.6 percent.Submitted
20Version 1Turner (OH)RepublicanStrikes section 1204.Submitted
21Version 1Turner (OH)RepublicanStrikes provisions of section 1204 regarding qualified tuition reductions from H.R. 1. Submitted
22Version 1Doggett (TX), Davis, Danny K. (IL), DelBene (WA), Thompson, Mike (CA), Crowley (NY)DemocratStrike 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
23Version 1Doggett (TX), Thompson, Mike (CA), Crowley (NY)DemocratApplies the same tax rate on profits earned abroad as on profits earned at home. Submitted
24Version 1Messer, Luke (IN)RepublicanAdds 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
25Version 1Messer, Luke (IN)RepublicanIncreases 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
26Version 1Messer, Luke (IN)RepublicanReduces 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
27Version 1Messer, Luke (IN)RepublicanRequires 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
28Version 1Courtney (CT)DemocratRestores Section 117(d) of the Internal Revenue Code regarding qualified tuition reductions for graduate students. Submitted
29Version 1Courtney (CT), Larson, John (CT)DemocratRemoves 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
30Version 1Courtney (CT), DelBene (WA)DemocratStrikes 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
31Version 1Courtney (CT), Larson, John (CT)DemocratExtends for two years the exclusion from gross income of the discharge of qualified mortgage debt. Submitted
32Version 1Jones (NC)RepublicanReplaces section 5201 with a full repeal of the Johnson Amendment of 1954.Submitted
33Version 1Jones (NC)RepublicanProhibits individuals and businesses from deducting property taxes if they are located in a sanctuary jurisdiction.Submitted
34Version 1Norton (DC)DemocratTreat the District of Columbia as an empowerment zone.Submitted
35Version 1Davis, Danny K. (IL), DelBene (WA), Lewis, John (GA), Thompson, Mike (CA)DemocratImproves 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
36Version 1Davis, Danny K. (IL), Schakowsky (IL)DemocratCreates 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
37Version 1Davis, Danny K. (IL), Sewell (AL), Lewis, John (GA), Thompson, Mike (CA)DemocratReinstates 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
38Version 1Davis, Danny K. (IL), Lewis, John (GA), Thompson, Mike (CA)DemocratImproves 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
39Version 1DeSaulnier (CA)DemocratExempts all education uses of Pell Grants from being taxed.Submitted
40Version 1DelBene (WA)DemocratStrikes section eliminating private activity bonds; increases low income housing tax credits available by 50%. Submitted
41Version 1Polis (CO), Huffman (CA), Lowenthal (CA), Pocan (WI), McEachin (VA), McNerney (CA), Delaney (MD)DemocratExpresses a Sense of Congress that a carbon fee should be used as a funding mechanism for any tax reform legislation.Submitted
42Version 1Polis (CO), Kihuen (NV), Connolly (VA), McEachin (VA), Pocan (WI), Huffman (CA), Price, David (NC)DemocratIncreases the residential solar tax credit to 50% for the next two years.Submitted
43Version 1Polis (CO), Huffman (CA), Pocan (WI), Ellison (MN)DemocratPrevents oil, gas and coal industries from using Master Limited Partnerships (MLP's).Submitted
44Version 1Polis (CO)DemocratExempts Cannabis businesses from 280e of the federal tax code.Submitted
45Version 1Polis (CO), Kihuen (NV), Connolly (VA), Lowenthal (CA), Pocan (WI), Huffman (CA), Welch (VT), McNerney (CA)DemocratPreserves the electric vehicle tax credit that is currently in law.Submitted
46Version 1Polis (CO), Huffman (CA), Connolly (VA), Keating (MA), Pocan (WI), McEachin (VA), McNerney (CA), Welch (VT), Tsongas (MA)DemocratPreserves the wind production tax credit (with phase-out) that is currently in law.Submitted
47Version 1Polis (CO)DemocratNullifies H.R. 1 if, two years after enactment of the law, or upon yearly review thereafter, the deficit increases.Submitted
48Version 1Polis (CO), Huffman (CA), Lowenthal (CA), Pocan (WI), Price, David (NC)DemocratRepeals the expensing of intangible drilling costs for oil and gas wells.Submitted
49Version 1Cartwright (PA)DemocratAllows 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
50Version 1Lawson (FL), Suozzi (NY), Beatty, (OH), Serrano (NY)DemocratProvides a tax credit for veterans who open small businesses in under-served communities. Submitted
51Version 1Lawson (FL), Esty (CT), Rush (IL), Castor (FL)DemocratProtects our nation's students by providing tax relief for debt forgiven on student loans. Submitted
52Version 1Graves, Garret (LA)RepublicanProvides for 3 year reauthorization of the Rehabilitation Credit. Submitted
53Version 1Graves, Garret (LA)RepublicanProvides 60 month period for projections utilizing the rehabilitation credit, to complete projects started prior to passage of this Act. Submitted
54Version 1Hultgren (IL), Ruppersberger (MD), Messer, Luke (IN), McGovern (MA), Royce (CA), Polis (CO)Bi-PartisanReinstates private activity bonds by striking Sec. 3601.Submitted
55Version 1Hultgren (IL), Ruppersberger (MD), Messer, Luke (IN), McGovern (MA)Bi-PartisanReinstates advanced refunding bonds.Submitted
56Version 1Hultgren (IL)RepublicanExpands the use of industrial revenue bonds.Submitted
57Version 1Larson, 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)DemocratStrikes section 1308 and restores the 7.5% threshold for the medical expense deduction. Submitted
58Version 1Gottheimer (NJ)DemocratInserts 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
59Version 1Cartwright (PA)DemocratAllows 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
60Version 1Lujan (NM)DemocratProtects 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
61Version 1Gallego (AZ)DemocratAmends 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
62Version 1Polis (CO)DemocratEliminates federal alcohol taxes on kombucha and update regulations for kombucha manufacturers.Submitted
63Version 1Polis (CO), Schweikert (AZ)Bi-PartisanCreates a structure for taxing purchases made with cryptocurrency, and allows small purchases to be made with cryptocurrency without extensive reporting requirements.Submitted
64Version 1Meeks (NY)DemocratDisqualifies private prisons from REIT status.Submitted
65Version 1Norton (DC)DemocratProvides 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
66Version 1Barton (TX)RepublicanGrandfathers 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
67Version 1Buck (CO)RepublicanPrevents the deduction of settlements, or related legal fees, related to sexual assault or sexual harassment as a business expense.Submitted
68Version 1Brown (MD)DemocratEncourages 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
69Version 1Kuster, Ann (NH), Polis (CO), Moulton (MA)DemocratProvides a tax credit for employers who create qualifying partnerships with educational institutions for the purpose of workforce development and job training. Submitted
70Version 1Chu (CA)DemocratReinstates the educator's expense deduction and double the deduction amount to $500, and $1000 for eligible married educators filing jointly. Submitted
71Version 1Chu (CA), Davis, Danny K. (IL)DemocratExpands 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
72Version 1Ellison (MN)DemocratChanges tax law so plaintiffs winning a consumer case are not held liable for paying taxes on damages (awards) provided to their attorneys.Submitted
73Version 1Esty (CT), Larson, John (CT), DeLauro (CT), Courtney (CT)DemocratAllows teachers to deduct the amount they spend on purchasing supplies for their classroom.Submitted
74Version 1Langevin (RI)DemocratProvides 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
75Version 1Langevin (RI)DemocratProvides incentives for active fire suppression systems in automated fire sprinkler system retrofit properties.Submitted
76Version 1Rosen (NV)DemocratPrevents the elimination of the medical expense deduction.Submitted
77Version 1Rosen (NV)DemocratPrevents the elimination of the tax deduction for the costs of supplies purchased by teachers for their classrooms.Submitted
78Version 1Rosen (NV)DemocratPrevents the sunset of tax credits for solar and geothermal energy.Submitted
79Version 1Cicilline (RI)DemocratIncreases the student loan interest tax deduction to $7,500, and to increase the borrower income deduction eligibility threshold.Submitted
80Version 1Cicilline (RI)DemocratProhibits 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
81Version 1Bacon (NE)RepublicanAmends Section 461(j) of the Internal Revenue Code of 1986 and clarify terms of ownership for active management of farming operations. Submitted
82Version 1Meng (NY)DemocratAllows menstrual hygiene products to be treated as a qualified medical expense eligible for reimbursement from a health flexible spending arrangement. Submitted
83Version 1Meng (NY)DemocratEnsures 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
84Version 1Lujan Grisham (NM)DemocratImposes 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
85Version 1Polis (CO)DemocratReinstates 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
86Version 1Polis (CO)DemocratRe-instates the $250 above the line deduction for out-of-pocket teacher expenses. Submitted
87Version 1Rosen (NV)DemocratPrevents the elimination of the deductions for student loan interest and tuition expenses.Submitted
88Version 1Rosen (NV)DemocratPrevents the termination of Private Activity Bonds.Submitted
89Version 1Rosen (NV)DemocratPrevents the repeal of the Work Opportunity Tax Credit, which provides tax credits for hiring veterans and the disabled.Submitted
90Version 1DeSaulnier (CA)DemocratAllows 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
91Version 1Graves, Garret (LA)RepublicanAmends the current calculation for the Windfall Elimination Provision and provides for a study regarding the Government Pension Offset. Submitted
92Version 1Kennedy (MA)DemocratStrikes the provisions that would expand and repeal the estate tax and insert language to improve and expand the Earned Income Tax Credit. Submitted
93Version 1DeLauro (CT), Sánchez, Linda (CA), Larson, John (CT), Polis (CO)DemocratIncreases 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
94Version 2Rokita (IN), Biggs (AZ)RepublicanRevised Makes changes to the individual tax rate applicable for the current year and repeals the individual health insurance mandate.Revised
95Version 1Rokita (IN)RepublicanLimits the use of private activity bonds to low-income housing.Submitted
96Version 1Rokita (IN)RepublicanRepeals the provision in the Patient Protection and Affordable Care Act that adds an excise tax on medical devices.Submitted
97Version 2McClintock (CA)RepublicanRevised Lowers the marginal rate of each tax bracket by 1 percentage point and otherwise leaves the current individual income tax structure intact.Revised
98Version 1Lawrence (MI)DemocratProvides 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
99Version 1Larson, John (CT)DemocratProvides for an increase in the exclusion of benefits provided to volunteer firefighters and emergency medical responders and makes the exclusion permanent. Submitted
100Version 1Larson, John (CT)DemocratProvides 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
101Version 1Larson, John (CT)DemocratRequires the Secretary to annually certify that H.R. 1 is on track to create 1,000,000 jobs. Submitted
102Version 1Larson, John (CT)DemocratProvides 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
103Version 1Larson, John (CT)DemocratEstablishes 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
104Version 1Conyers (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)DemocratStrikes the repeal of the Estate Tax in H.R. 1.Submitted
105Version 1Titus (NV)DemocratRestores the above-the-line deduction for teacher expenses.Submitted
106Version 1Polis (CO)DemocratRepeals the eligibility of unborn children to be allowed as beneficiaries of 529 accounts.Submitted
107Version 1Ellison (MN)DemocratEliminates subsidies for fossil-fuel industries. Submitted
108Version 1Velázquez (NY)DemocratProvides 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
109Version 1Velázquez (NY)DemocratProvides 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
110Version 1Correa (CA)DemocratApplies a 15 percent excise tax on marijuana sales for the purposes of deficit reduction.Submitted
111Version 1Adams (NC), Castor (FL), Watson Coleman (NJ), Welch (VT), Serrano (NY), Price, David (NC), Lynch (MA), Conyers (MI), Evans (PA)DemocratExempts all forms of student loan discharge from taxable income.Submitted
112Version 1Adams (NC), Castor (FL), Watson Coleman (NJ), McGovern (MA), Serrano (NY), Conyers (MI), Lynch (MA), Evans (PA), Delaney (MD)DemocratStrikes language that imposes an excise tax on private colleges and universities' endowments.Submitted
113Version 1Adams (NC), Castor (FL), Watson Coleman (NJ), Lipinski (IL), Evans (PA), Serrano (NY), Price, David (NC), Conyers (MI), Lynch (MA)DemocratReinstates tax exempt status of private activity bonds.Submitted
114Version 1Adams (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)DemocratStrikes language repealing the student loan interest deduction.Submitted
115Version 1Adams (NC), Castor (FL), Watson Coleman (NJ), McGovern (MA), Serrano (NY), Price, David (NC), Conyers (MI), Lynch (MA), Evans (PA), Delaney (MD)DemocratReinstates student stipend and tuition waivers exclusion from taxable income.Submitted
116Version 1Davis, Rodney (IL)RepublicanStrike the repeal of Section 117(d) of the Internal Revenue Code, related to qualified tuition reductions for employees of certain organizations. Submitted
117Version 1Larson, John (CT)DemocratProvides 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
118Version 1Larson, John (CT)DemocratEstablishes 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
119Version 1Larson, John (CT)DemocratProvides 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
120Version 1Walker (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)RepublicanEliminates the Obamacare Individual Mandate Penalty to produce estimated budget savings of $338 billion. Submitted
121Version 1Adams (NC)DemocratProvides a tax credit to veteran-owned small businesses.Submitted
122Version 1Adams (NC), Ellison (MN), Castor (FL), Serrano (NY), Watson Coleman (NJ)DemocratMakes bonds issued by Historically Black Colleges and Universities exempt from local, state, and federal taxes.Submitted
123Version 1Polis (CO), Peters, Scott (CA), Davis, Rodney (IL)Bi-PartisanAllows employers to offer a tax exempt benefit of up to $5,250 of student loan repayment assistance for employees. Submitted
124Version 1Adams (NC)DemocratProvides a tax credit to STEM businesses that hire graduates from Minority Serving Institutions.Submitted
125Version 1Kelly, Robin (IL)DemocratIncreases the federal excise tax on semi-automatic ammunition in the amount necessary to offset the deficit in the base bill. Submitted
126Version 1Polis (CO)DemocratExpands restrictions on the tax-deductibility of lobbying expenditures. Submitted
127Version 1Polis (CO)DemocratAllows renewable energy projects to form Master Limited Partnerships (MLPs), which combine the funding advantages of corporations and the tax advantages of partnerships.Submitted
128Version 1King, Steve (IA)RepublicanAmends the Internal Revenue Code to deny a tax deduction for wages and benefits paid to or on behalf of an unauthorized alien. Submitted
129Version 1Graves, Garret (LA)RepublicanProvides for disaster tax relief for disasters receiving greater than $1 billion in disaster assistance. Submitted
130Version 1Wilson (FL)DemocratAmends the Internal Revenue Code of 1986 to allow employers a credit against income tax for employees who participate in qualified apprenticeship programs.Submitted
131Version 1González-Colón (PR)RepublicanMakes 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
132Version 1González-Colón (PR)RepublicanAmends 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
133Version 1González-Colón (PR)RepublicanAmends the Internal Revenue Code so to make citizens of Puerto Rico eligible for the federal earned income tax credit. Submitted
134Version 1González-Colón (PR)RepublicanRevises 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
135Version 1Jackson Lee (TX)DemocratPreserves current law for deductions of student loan interest and other educational incentive.Submitted
136Version 1Jackson Lee (TX)DemocratDelays 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
137Version 1Jackson Lee (TX)DemocratPreserves current law for taxpayer deduction of mortgage interest.Submitted
138Version 1Jackson Lee (TX)DemocratDelays 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
139Version 1González-Colón (PR)RepublicanCalls for insurance Equity for Puerto Rico. Submitted
140Version 1King, Steve (IA)RepublicanAmends 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