US S1859

Bill

US S1859

Tax Extenders Act of 2013

Introduced
12/19/2013

In Committee

Crossed Over

Passed

Dead
01/03/2015

Introduced Session

113th Congress

Bill Summary

Tax Extenders Act of 2013

AI Summary

This bill, the Tax Extenders Act of 2013, aims to extend various expiring tax provisions for individuals and businesses, as well as certain energy-related tax incentives. Key provisions include extending tax credits for health coverage, allowing teachers to deduct certain classroom expenses, continuing the exclusion of forgiven mortgage debt from taxable income, and maintaining parity for employer-provided mass transit and parking benefits. For businesses, it extends the research credit, various depreciation rules, and incentives for specific industries like new markets and qualified zone academies. The bill also renews several energy tax credits, such as those for energy-efficient homes and appliances, alternative fuel vehicles, and renewable energy facilities. In essence, this legislation seeks to provide tax certainty by prolonging tax benefits that were set to expire, thereby supporting economic activity and individual financial relief.

Sponsors (1)

Harry Reid (D)*,

Last Action

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 287. (on 12/20/2013)

Official Document

https://www.congress.gov/bill/113th-congress/senate-bill/1859/all-info

(31 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://www.congress.gov/bill/113th-congress/senate-bill/1859/all-info
BillText	http://gpo.gov/fdsys/pkg/BILLS-113s1859pcs/pdf/BILLS-113s1859pcs.pdf
Bill	http://gpo.gov/fdsys/pkg/BILLS-113s1859pcs/pdf/BILLS-113s1859pcs.pdf.pdf

Bill	Bill Name	Last Action	Type
HR2854	To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.	Referred to the House Committee on Ways and Means.	Related
HR3939	Invest in United States Act of 2014	Referred to the Subcommittee on Workforce Protections.	Related
HR3941	To amend the Internal Revenue Code of 1986 to extend for one year the deduction for mortgage insurance premiums.	Referred to the House Committee on Ways and Means.	Related
HR3942	To amend the Internal Revenue Code of 1986 to extend for one year the deduction of state and local general sales taxes.	Referred to the House Committee on Ways and Means.	Related
HR3943	To amend the Internal Revenue Code of 1986 to extend for one year the above-the-line deduction for qualified tuition and related expenses.	Referred to the House Committee on Ways and Means.	Related
HR3944	To amend the Internal Revenue Code of 1986 to extend for one year tax-free distributions from individual retirement plans for charitable purposes.	Referred to the House Committee on Ways and Means.	Related
HR3945	To amend the Internal Revenue Code of 1986 to extend for one year the business research credit.	Referred to the House Committee on Ways and Means.	Related
HR3946	To amend the Internal Revenue Code of 1986 to extend for one year the employer wage credit for employees who are active duty members of the uniformed services.	Referred to the House Committee on Ways and Means.	Related
HR3947	To amend the Internal Revenue Code of 1986 to extend for one year the work opportunity tax credit.	Referred to the House Committee on Ways and Means.	Related
HR3948	To amend the Internal Revenue Code of 1986 to extend for one year the 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements.	Referred to the House Committee on Ways and Means.	Related
HR3949	To amend the Internal Revenue Code of 1986 to extend for one year the enhanced charitable deduction for contributions of food inventory.	Referred to the House Committee on Ways and Means.	Related
HR3950	To amend the Internal Revenue Code of 1986 to extend for one year the credit for energy-efficient existing homes.	Referred to the House Committee on Ways and Means.	Related
HR3951	To amend the Internal Revenue Code of 1986 to extend for one year the credit for energy-efficient new homes.	Referred to the House Committee on Ways and Means.	Related
HR3952	To amend the Internal Revenue Code of 1986 to extend for one year the credits for energy-efficient appliances.	Referred to the House Committee on Ways and Means.	Related
HR3967	To amend the Internal Revenue Code of 1986 to extend the increased limitation on the cover over of the tax on distilled spirits to Puerto Rico and the Virgin Islands.	Referred to the House Committee on Ways and Means.	Related
HR3968	To amend the Internal Revenue Code of 1986 to extend the deduction allowable with respect to income attributable to domestic production activities in Puerto Rico.	Referred to the House Committee on Ways and Means.	Related
HR4019	To amend the Internal Revenue Code of 1986 to extend the expensing of certain depreciable business assets.	Referred to the House Committee on Ways and Means.	Same As
HR4429	To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income.	Placed on the Union Calendar, Calendar No. 315.	Related
HR4453	S Corporation Permanent Tax Relief Act of 2014	Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 433.	Related
HR4454	To amend the Internal Revenue Code of 1986 to make permanent certain rules regarding basis adjustments to stock of S corporations making charitable contributions of property.	Placed on the Union Calendar, Calendar No. 318.	Related
HR4464	To amend the Internal Revenue Code of 1986 to make permanent the look-through treatment of payments between related controlled foreign corporations.	Placed on the Union Calendar, Calendar No. 316.	Related
HR4469	Cut Taxes for the Middle Class Act of 2014	Referred to the House Committee on Ways and Means.	Related
HR4789	To amend the Internal Revenue Code of 1986 to make the deduction for State and local general sales taxes permanent.	Referred to the House Committee on Ways and Means.	Related
HR5771	Tax Increase Prevention Act of 2014	Became Public Law No: 113-295.	Related
S127	A bill to provide a permanent deduction for State and local general sales taxes.	Read twice and referred to the Committee on Finance.	Related
S1498	A bill to amend the Internal Revenue Code of 1986 to extend certain expiring provisions relating to small businesses, and for other purposes.	Read twice and referred to the Committee on Finance.	Related
S1737	Minimum Wage Fairness Act	Motion to proceed to consideration of measure made in Senate. (consideration: CR S2043)	Related
S1834	A bill to amend the Internal Revenue Code of 1986 to permanently extend the depreciation rules for property used predominantly within an Indian reservation.	Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8916)	Related
S2223	Minimum Wage Fairness Act	Motion by Senator Reid to reconsider the vote by which cloture was not invoked on the motion to proceed to the measure (Record Vote No. 117) entered in Senate. (consideration: CR S2527-2528, S2535-2543, S2543-2546, S2546-2547, S2548-2549)	Related
S2260	EXPIRE Act of 2014	Motion to proceed to consideration of measure made in Senate. (consideration: CR S2763-2768)	Related
S41	A bill to provide a permanent deduction for State and local general sales taxes.	Read twice and referred to the Committee on Finance.	Related

Bill

Bill Name

Last Action

Type

HR2854

To amend the Internal Revenue Code of 1986 to make permanent the deduction of State and local general sales taxes.

Referred to the House Committee on Ways and Means.

HR3939

Invest in United States Act of 2014

Referred to the Subcommittee on Workforce Protections.

HR3941

To amend the Internal Revenue Code of 1986 to extend for one year the deduction for mortgage insurance premiums.

Referred to the House Committee on Ways and Means.

HR3942

To amend the Internal Revenue Code of 1986 to extend for one year the deduction of state and local general sales taxes.

Referred to the House Committee on Ways and Means.

HR3943

To amend the Internal Revenue Code of 1986 to extend for one year the above-the-line deduction for qualified tuition and related expenses.

Referred to the House Committee on Ways and Means.

HR3944

To amend the Internal Revenue Code of 1986 to extend for one year tax-free distributions from individual retirement plans for charitable purposes.

Referred to the House Committee on Ways and Means.

HR3945

To amend the Internal Revenue Code of 1986 to extend for one year the business research credit.

Referred to the House Committee on Ways and Means.

HR3946

To amend the Internal Revenue Code of 1986 to extend for one year the employer wage credit for employees who are active duty members of the uniformed services.

Referred to the House Committee on Ways and Means.

HR3947

To amend the Internal Revenue Code of 1986 to extend for one year the work opportunity tax credit.

Referred to the House Committee on Ways and Means.

HR3948

To amend the Internal Revenue Code of 1986 to extend for one year the 15-year straight-line cost recovery for qualified leasehold improvements, qualified restaurant buildings and improvements, and qualified retail improvements.

Referred to the House Committee on Ways and Means.

HR3949

To amend the Internal Revenue Code of 1986 to extend for one year the enhanced charitable deduction for contributions of food inventory.

Referred to the House Committee on Ways and Means.

HR3950

To amend the Internal Revenue Code of 1986 to extend for one year the credit for energy-efficient existing homes.

Referred to the House Committee on Ways and Means.

HR3951

To amend the Internal Revenue Code of 1986 to extend for one year the credit for energy-efficient new homes.

Referred to the House Committee on Ways and Means.

HR3952

To amend the Internal Revenue Code of 1986 to extend for one year the credits for energy-efficient appliances.

Referred to the House Committee on Ways and Means.

HR3967

To amend the Internal Revenue Code of 1986 to extend the increased limitation on the cover over of the tax on distilled spirits to Puerto Rico and the Virgin Islands.

Referred to the House Committee on Ways and Means.

HR3968

To amend the Internal Revenue Code of 1986 to extend the deduction allowable with respect to income attributable to domestic production activities in Puerto Rico.

Referred to the House Committee on Ways and Means.

HR4019

To amend the Internal Revenue Code of 1986 to extend the expensing of certain depreciable business assets.

Referred to the House Committee on Ways and Means.

Same As

HR4429

To amend the Internal Revenue Code of 1986 to permanently extend the subpart F exemption for active financing income.

Placed on the Union Calendar, Calendar No. 315.

HR4453

S Corporation Permanent Tax Relief Act of 2014

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 433.

HR4454

To amend the Internal Revenue Code of 1986 to make permanent certain rules regarding basis adjustments to stock of S corporations making charitable contributions of property.

Placed on the Union Calendar, Calendar No. 318.

HR4464

To amend the Internal Revenue Code of 1986 to make permanent the look-through treatment of payments between related controlled foreign corporations.

Placed on the Union Calendar, Calendar No. 316.

HR4469

Cut Taxes for the Middle Class Act of 2014

Referred to the House Committee on Ways and Means.

HR4789

To amend the Internal Revenue Code of 1986 to make the deduction for State and local general sales taxes permanent.

Referred to the House Committee on Ways and Means.

HR5771

Tax Increase Prevention Act of 2014

Became Public Law No: 113-295.

S127

A bill to provide a permanent deduction for State and local general sales taxes.

Read twice and referred to the Committee on Finance.

S1498

A bill to amend the Internal Revenue Code of 1986 to extend certain expiring provisions relating to small businesses, and for other purposes.

Read twice and referred to the Committee on Finance.

S1737

Minimum Wage Fairness Act

Motion to proceed to consideration of measure made in Senate. (consideration: CR S2043)

S1834

A bill to amend the Internal Revenue Code of 1986 to permanently extend the depreciation rules for property used predominantly within an Indian reservation.

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8916)

S2223

Minimum Wage Fairness Act

Motion by Senator Reid to reconsider the vote by which cloture was not invoked on the motion to proceed to the measure (Record Vote No. 117) entered in Senate. (consideration: CR S2527-2528, S2535-2543, S2543-2546, S2546-2547, S2548-2549)

S2260

EXPIRE Act of 2014

Motion to proceed to consideration of measure made in Senate. (consideration: CR S2763-2768)

S41

A bill to provide a permanent deduction for State and local general sales taxes.

Read twice and referred to the Committee on Finance.

Bill > S1859

summary

Introduced Session

Bill Summary

AI Summary

Sponsors (1)

Last Action

Official Document

bill text

bill summary

bill summary

bill summary