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Bills
14To amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States.
Amends the Internal Revenue Code to set special U.S. tax rules for certain Taiwan residents with U.S.-source income
Defending American Jobs and Investment Act
Requires federal action against foreign countries that impose extraterritorial or discriminatory taxes targeting U.S. persons through reporting, diplomatic engagement, and tax and trade remedies
Territorial Economic Recovery Act
Excludes certain controlled foreign corporation income earned through active business in U.S. territories from GILTI tax calculations
Assuring Medicare’s Promise Act of 2025
Increase the net investment tax on higher income taxpayers and dedicate the added revenue to the Medicare Part A trust fund while requiring IRS guidance
United States-Cuba Trade Act of 2025
Repeals the Cuba trade embargo and travel restrictions while restoring broader trade, remittance, and telecommunications ties with Cuba
End Oil and Gas Tax Subsidies Act of 2025
Repeals and limits federal tax preferences for oil and gas production while tightening related tax accounting, deduction, and crude oil excise tax rules
Territorial Tax Parity Act of 2025
Modifies tax sourcing rules for income from U.S. territories so income is treated as U.S.-sourced or effectively connected only when tied to a U.S. office or fixed place of business
Territorial Tax Equity and Economic Growth Act of 2025
Lowers residency thresholds and changes territorial income sourcing rules for U.S. federal tax treatment of income from U.S. territories
An act to provide for reconciliation pursuant to title II of H. Con. Res. 14.
Implement reconciliation under title II of H. Con. Res. 14 through an enacted budget reconciliation measure
Growing and Preserving Innovation in America Act of 2025
Makes permanent the higher federal tax deduction rates for domestic corporations' foreign-derived intangible income and GILTI
TCJA Permanency Act
Makes permanent major individual tax provisions from the 2017 tax law and expands tax free 529 education expenses for homeschool and K 12 costs
HONOR Act
Prohibits taxpayers from claiming foreign tax credits or itemized deductions for taxes paid to Russia, with the restrictions tied to later restoration of normal trade relations
FairTax Act of 2025
Replace federal income payroll estate and gift taxes with a national sales tax starting in 2027 and eliminate the Internal Revenue Service
Lindsey O. Graham Sanctioning Russia and Iran Act of 2026
Expands the above-the-line federal tax deduction for educator expenses to include early childhood educators in prekindergarten schools