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US S1762

US S1762
Withholding Tax Relief Act of 2011


summary

Introduced
In Committee
Crossed Over
Passed
Dead

Introduced Session

112th Congress

Bill Summary

Withholding Tax Relief Act of 2011 - Repeals the provision of the Tax Increase Prevention and Reconciliation Act of 2005 requiring federal, state, and local governmental entities to withhold 3% of payments due to vendors providing goods and services to such entities. Amends the Internal Revenue Code to include social security benefits that are excluded from gross income in the calculation of modified adjusted gross income for purposes of determining eligibility for the tax credit for coverage under a qualified health plan.

AI Summary

This bill, the Withholding Tax Relief Act of 2011, aims to provide tax relief by repealing a provision from the Tax Increase Prevention and Reconciliation Act of 2005 that required federal, state, and local governments to withhold 3% of payments made to vendors for goods and services, meaning governments will no longer automatically deduct this percentage from payments to businesses. Additionally, it amends the Internal Revenue Code to include social security benefits that are not taxed (excluded from gross income) when calculating a person's modified adjusted gross income, which is a figure used to determine eligibility for tax credits related to health insurance coverage under qualified health plans.

Committee Categories

Budget and Finance

Sponsors (13)

Last Action

Read twice and referred to the Committee on Finance. (on 10/31/2011)

bill text


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