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This bill treats dividends paid to children from the Alaska Permanent Fund as earned income, not subject to the "kiddie tax" which taxes income of children as unearned income subject to the parent's marginal tax rate.

Restoring Tax Fairness for States and Localities Act This bill increases the tax deduction for state and local taxes in 2019 to $20,000 for persons filing a joint tax return. It eliminates the current $10,000 cap on the deduction in 2020 and 2021. The bill increases the top marginal income tax rate to 39.6% beginning in 2020, and reduces the dollar amount at which the increased tax rate begins.

This bill treats certain disability payments and other payments made by Indian tribes or Native Corporations to children as the earned income of such children. This exempts such income from the "kiddie tax" which taxes the unearned income of children at the parent's marginal tax rate.

Progressive Consumption Tax Act of 2020 This bill revises the federal income tax system by, among other things, imposing a 10% consumption tax on specified supply items, including (1) the sale or provision of property; (2) the performance of services; (3) the grant, assignment, or surrender of real property; (4) the creation, grant, transfer, assignment, or surrender of any right; (5) financial supplies; and (6) entry into, or release from, an obligation or agreement to perform or refrain from performing an act. The bill specifies certain exempt supplies to which the tax does not apply. The bill reduces to three the number of brackets for the individual income tax and reduces the income tax rate to a maximum level of 28%. It treats long-term capital gains and dividends as ordinary income. It also provides for a family allowance based on filing status. The bill repeals limitations on certain itemized tax deductions and restores previously repealed tax deductions, including the deductions for state and local taxes and personal casualty losses.It eliminates the alternative minimum tax. The bill reduces the corporate income tax rate to 17%.

Estate Tax Rate Reduction Act This bill reduces the rate for the tax on estates, gifts, and generation-skipping transfers to 20%. (Under current law, the highest rate is 40%.) The bill also exempts the budgetary effects of the tax reduction from the Pay-As-You-Go (PAYGO) rules established by the Statutory Pay-As-You-Go Act of 2010 and the FY2018 congressional budget resolution.

Estate Tax Rate Reduction Act This bill reduces the rate for the tax on estates, gifts, and generation-skipping transfers to 20%. (Under current law, the highest rate is 40%.) The bill also exempts the budgetary effects of the tax reduction from the Pay-As-You-Go (PAYGO) rules established by the Statutory Pay-As-You-Go Act of 2010 and the FY2018 congressional budget resolution.

Restoring Tax Fairness for States and Localities Act This bill increases the tax deduction for state and local taxes in 2019 to $20,000 for persons filing a joint tax return if the adjusted gross income of the taxpayer does not exceed $100 million. It eliminates the current $10,000 cap on the deduction in 2020 and 2021 except for taxpayers whose adjusted gross income exceeds $100 million. The bill increases the deduction for the expenses of elementary and secondary school teachers from $250 to $1.000. It also allows a deduction from gross income (above-the-line deduction) for expenses of first responders, up to $1,000, for tuition or fees for professional development courses related to service as a first responder or for uniforms used by first responders. The bill defines "first responder" as any individual employed as a law enforcement officer, firefighter, paramedic, or emergency medical technician for at least 1,000 hours during the taxable year. The bill increases the top marginal income tax rate to 39.6% beginning in 2020, and reduces the dollar amount at which the increased tax rate begins.

Flat Tax Act This bill authorizes an individual or a person engaged in business activity to make an irrevocable election to be subject to a flat tax (in lieu of the existing income tax provisions) of 19% for the first two years after an election is made, and 17% thereafter. The bill calculates taxable income for individual taxpayers by subtracting a basic standard deduction and an additional standard deduction for each dependent from the total of wages, retirement distributions, and unemployment compensation. "Business taxable income" is gross active income reduced by certain deductions for the cost of business inputs, wages, and retirement contributions. The bill imposes an employer tax on the value of excludable compensation provided to employees not engaged in business activity of 19% for the first two years after an election is made under this bill and 17% thereafter. The bill also repeals the estate, gift, and generation-skipping transfer taxes. A two-thirds vote of the House of Representatives and the Senate is required to increase the flat tax rate proposed by this bill or to reduce the amount of the standard deduction or business-related deductions allowed by this bill.

No Tax Breaks for Outsourcing Act This bill modifies the tax treatment of the foreign source income of domestic corporations. The bill includes provisions that * eliminate an exemption for certain returns from tangible investments made overseas, * eliminate deductions for a domestic corporation's foreign-derived intangible income and global intangible low-taxed income, * repeal a provision that excludes foreign oil and gas extraction income from the tested income of a controlled foreign corporation, * limit the tax deduction for the interest expenses of a U.S. corporation that is a member of a financial reporting group (i.e., a group that prepares consolidated financial statements according to generally accepted accounting principles or international financial reporting standards), * modify the rules for the taxation of inverted corporations (U.S. corporations that acquire foreign companies to reincorporate in a foreign jurisdiction with income tax rates lower than the United States), and * treat certain foreign corporations managed and controlled primarily in the United States as domestic corporations for tax purposes.

No Tax Breaks for Outsourcing Act This bill modifies the tax treatment of the foreign source income of domestic corporations. The bill includes provisions that * eliminate an exemption for certain returns from tangible investments made overseas, * eliminate deductions for a domestic corporation's foreign-derived intangible income and global intangible low-taxed income, * repeal a provision that excludes foreign oil and gas extraction income from the tested income of a controlled foreign corporation, * limit the tax deduction for the interest expenses of a U.S. corporation that is a member of a financial reporting group (i.e., a group that prepares consolidated financial statements according to generally accepted accounting principles or international financial reporting standards), * modify the rules for the taxation of inverted corporations (U.S. corporations that acquire foreign companies to reincorporate in a foreign jurisdiction with income tax rates lower than the United States), and * treat certain foreign corporations managed and controlled primarily in the United States as domestic corporations for tax purposes.

This bill makes permanent several tax provisions that were enacted in 2017 and are scheduled to expire at the end of 2025. The bill makes permanent provisions that * reduce individual tax rates, * modify the taxation of the unearned income of children, * allow a deduction for qualified business income of pass-through entities, * increase the standard deduction, * increase and modify the child tax credit, * increase the limitation for certain charitable contributions, * allow additional contributions to ABLE accounts (tax-favored accounts designed to enable individuals with disabilities to save for and pay for disability-related expenses), * allow certain members of the Armed Forces in the Sinai Peninsula of Egypt to receive combat zone tax benefits, * reduce the adjusted gross income threshold for the medical expense deduction, * exclude from gross income discharges of student loan debt due to the death or disability of the student, * repeal the deduction for personal exemptions, * limit individual deductions for state and local taxes, * limit the mortgage interest deduction, * double the estate and gift tax exemption amount, * increase the alternative minimum tax exemption amount for individuals, and * repeal or limit several other deductions and exclusions. The bill also modifies (1) the capital gains tax brackets, and (2) the tax filing requirements for married taxpayers.

Supplemental Security Income Restoration Act of 2019 This bill modifies eligibility for, and other components of, Supplemental Security Income (SSI). This needs-based program, administered by the Social Security Administration, provides cash benefits to the aged, blind, and disabled. Among other changes, the bill increases income and resource limits used to determine SSI eligibility. Current law excludes from income limits the first $240 of income from sources other than earnings and the first $780 of earned income. The bill increases these amounts to $1,476 and $4,788, respectively. Current law also allows SSI recipients to have $2,000 in resources if they are single or $3,000 in resources if they are married. The bill increases those amounts to $10,000 and $20,000, respectively. The bill also excludes from income and resource determinations (1) support furnished in kind, and (2) state tax refunds derived from specified state tax credits. In addition, the bill equalizes treatment of married couples when both spouses receive SSI. Under current law, such a married couple receives a lower benefit amount and is subject to lower income and resource limits than would apply to two unmarried individuals. The bill instead sets benefit amounts and limits for these married couples at a rate that is twice that of unmarried SSI recipients. Additionally, the bill eliminates the penalty for transfers of certain resources. Under current law, SSI recipients who transfer resources for less than fair market value may lose SSI eligibility for up to 36 months. The bill repeals this loss of eligibility. The bill also indexes annual benefit increases to a price index that reflects the spending patterns of elderly consumers.

Tax Equity Act of 2019 This bill provides for regional cost-of-living adjustments in individual income tax rates. The bill also directs the Department of Labor to determine and publish a cost-of-living index for each statistical area for 2019 and each calendar year thereafter. A "statistical area" is (1) any metropolitan statistical area as defined by the Department of Commerce, and (2) the portion of any state not within a metropolitan statistical area.

Earned Income and Child Tax Credits Outreach Act of 2020 This bill directs the Department of the Treasury, in January of 2021 and January of 2022, to carry out a public outreach program to inform individual taxpayers of their potential eligibility for the earned income and child tax credits. The Inspector General for Tax Administration of Treasury must study the outreach program and make recommendations for improving it.

This bill increases and revises requirements for the earned income and child tax credits. It also makes similar revisions to the earned income tax credit for residents of Puerto Rico. The bill authorizes the Department of the Treasury to regulate the practice of tax return preparers and impose sanctions upon preparers found to be incompetent or disreputable. The Government Accountability Office must study and report on the sharing of information between Treasury and states regarding identification numbers issued to tax return preparers and minimum standards for preparers.

Earned Income Tax Credit Equity for Puerto Rico Act of 2019 This bill makes residents of Puerto Rico eligible for the federal earned income tax credit.

Mobile Workforce State Income Tax Simplification Act of 2019 This bill prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. The bill exempts employers from state income tax withholding and information reporting requirements for employees not subject to income tax in the state under this bill. For the purposes of determining penalties related to an employer's state income tax withholding or reporting requirements, an employer may rely on an employee's annual determination of the time expected to be spent working in a state in the absence of fraud or collusion by such employee. For the purposes of this bill, the term "employee" excludes professional athletes; professional entertainers; production employees who perform services in connection with certain film, television, or other commercial video productions; and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis.

Mobile Workforce State Income Tax Simplification Act of 2020 This bill prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. The bill exempts employers from state income tax withholding and information reporting requirements for employees not subject to income tax in the state under this bill. For the purposes of determining penalties related to an employer's state income tax withholding or reporting requirements, an employer may rely on an employee's annual determination of the time expected to be spent working in a state in the absence of fraud or collusion by such employee. For the purposes of this bill, the term "employee" excludes professional athletes, professional entertainers; production employees who perform services in connection with certain film, television, or other commercial video productions, and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis.

Mobile Workforce State Income Tax Simplification Act of 2019 This bill prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. The bill exempts employers from state income tax withholding and information reporting requirements for employees not subject to income tax in the state under this bill. For the purposes of determining penalties related to an employer's state income tax withholding or reporting requirements, an employer may rely on an employee's annual determination of the time expected to be spent working in a state in the absence of fraud or collusion by such employee. For the purposes of this bill, the term "employee" excludes professional athletes; professional entertainers; production employees who perform services in connection with certain film, television, or other commercial video productions; and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis.

Youth Tax Fairness Act of 2019 This bill amends the Internal Revenue Code to treat certain income as earned income for purposes of the taxation of the unearned income of certain children (i.e., the kiddie tax). Such income includes (1) distributions from qualified disability trusts, (2) certain military survivor benefits, (3) certain first responder survivor benefits, (4) certain Indian tribal payments, (5) certain scholarships or fellowship grants, (6) Alaska permanent fund dividends, and (7) Social Security benefits. Treating such income as earned income allows it to be taxed at lower rates.

Simplified, Manageable, And Responsible Tax Act or the SMART Act This bill replaces the marginal income tax rates in the Internal Revenue Code with a single rate of 17% on individual taxable income. The bill redefines "taxable income" to mean the amount by which wages, retirement distributions, and unemployment compensation exceed the standard deduction. It also * increases the basic standard deduction, * includes an additional standard deduction for dependents, and * includes the taxable income of each dependent child under the age of 14 in an individual's taxable income. The bill revises the tax on corporations to (1) replace it with a tax on every person engaged in a business activity equal to 17% of the business taxable income of such person; and (2) make the person engaged in the business activity liable for the tax, whether or not such person is an individual, a partnership, or a corporation. The bill imposes on employers a 17% tax on the value of excludable compensation provided during the year to employees. With respect to pension rules, the bill (1) repeals rules relating to non-discrimination, contribution limits, and restrictions on distributions; and (2) revises rules relating to transfers of excess pension assets. The bill also repeals * the alternative minimum tax; * all income tax credits; * estate, gift, and generation-skipping transfer taxes; and * income tax provisions, except certain provisions relating to retirement distributions and tax-exempt organizations. The bill prohibits Congress from considering legislation to make specified changes to tax policy unless Congress waives or suspends the prohibition with a three-fifths vote.

This resolution designates January 25, 2019, as Earned Income Tax Credit Awareness Day. The resolution also calls on federal, state, and local agencies; community organizations; nonprofit organizations; employers; and other partners to help increase awareness about the earned income tax credit, other refundable tax credits, and free tax filing assistance to ensure that all eligible workers have access to the full benefits of the credits.

Save the State and Local Tax Deduction for Middle Class Families Act of 2019 This bill increases the limit on the tax deduction for certain state and local taxes, which is currently $10,000 per year. The bill increases the limit to $15,000 (twice the amount in the case of a joint return) and requires the new limit to be adjusted for inflation after 2019. The bill also increases the income tax rate for corporations to an amount that the Department of the Treasury determines is required to cover the reduction in revenue resulting from the increased tax deduction allowed by this bill.

Superfund Polluter Pays Act This bill reinstates and extends the Hazardous Substance Superfund Financing rate through 2023 and increases the rate to 16.3 cents a barrel, adjusted for inflation beginning after 2019. The bill imposes on corporations a 0.12% tax of the excess of the modified environmental tax taxable income of the corporation over $3.13 million.

Nonprofit Relief Act of 2019 This bill amends Internal Revenue Code provisions relating to tax-exempt or organizations to * repeal the requirement that the unrelated business taxable income of tax-exempt organizations be computed separately for each trade or business activity, * exclude from the gross income of charitable volunteers reimbursement of expenses for the use of a passenger vehicle for the benefit of a charitable organization, and * allow the tax credit for employer-paid family and medical leave for nonprofit employers. The bill also increases the corporate income tax rate from 21% to 21.06% (as an offset to the cost of this bill).