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Legislative and Policy Analysis Section 70201: No tax on tips Executive Summary Section 70201 creates a temporary federal income-tax deduction for certain reported cash tips received in traditionally tipped occupations. …
Legislative and Policy Analysis Section 70120: Limitation on individual deductions for certain state and local taxes, etc Executive Summary Section 70120 changes the federal itemized deduction for state and local taxes, …
Legislative and Policy Analysis Section 70119: Extension and modification of exclusion from gross income of student loans discharged on account of death or disability Executive Summary Section 70119 permanently …
Legislative and Policy Analysis Section 70118: Extension of treatment of certain individuals performing services in the Sinai Peninsula and enhancement to include additional areas Executive Summary Section 70118 …
Legislative and Policy Analysis Section 70117: Extension of rollovers from qualified tuition programs to ABLE accounts permitted Executive Summary Section 70117 makes permanent a tax rule that allows limited tax-free …
Legislative and Policy Analysis Section 70116: Extension and enhancement of savers credit allowed for ABLE contributions Executive Summary Section 70116 permanently preserves a federal tax credit pathway for certain …
Legislative and Policy Analysis Section 70115: Extension and enhancement of increased limitation on contributions to ABLE accounts Executive Summary Section 70115 permanently extends and modestly enhances the higher …
Legislative and Policy Analysis Section 70114: Extension and modification of limitation on wagering losses Executive Summary Section 70114 changes the federal income-tax treatment of gambling and wagering losses …
Legislative and Policy Analysis Section 70113: Extension and modification of limitation on deduction and exclusion for moving expenses Executive Summary Section 70113 permanently continues the post-2017 limitation on …
Legislative and Policy Analysis Section 70112: Extension and modification of qualified transportation fringe benefits Executive Summary Section 70112 changes the federal tax treatment of qualified transportation fringe …
Legislative and Policy Analysis Section 70111: Limitation on tax benefit of itemized deductions Executive Summary Section 70111 rewrites Internal Revenue Code section 68 for tax years beginning after December 31, 2025. …
Legislative and Policy Analysis Section 70110: Termination of miscellaneous itemized deductions other than educator expenses Executive Summary Section 70110 permanently ends the scheduled return of miscellaneous …
Legislative and Policy Analysis Section 70109: Extension and modification of limitation on casualty loss deduction Executive Summary Section 70109 makes permanent the Tax Cuts and Jobs Act-era limitation on individual …
Legislative and Policy Analysis Section 70108: Extension and modification of limitation on deduction for qualified residence interest Executive Summary Section 70108 makes permanent the post-2017 limitation on the home …
Legislative and Policy Analysis Section 70107: Extension of increased alternative minimum tax exemption amounts and modification of phaseout thresholds Executive Summary Section 70107 permanently extends the higher …
Legislative and Policy Analysis Section 70106: Extension and enhancement of increased estate and gift tax exemption amounts Executive Summary Section 70106 raises the federal estate and gift tax basic exclusion amount …
Legislative and Policy Analysis Section 70105: Extension and enhancement of deduction for qualified business income Executive Summary Section 70105 permanently extends and modestly expands the qualified business income …
Legislative and Policy Analysis Section 70104: Extension and enhancement of increased child tax credit Executive Summary Section 70104 permanently extends and modifies the expanded federal child tax credit rules under …
Legislative and Policy Analysis Section 70103: Termination of deduction for personal exemptions other than temporary senior deduction Executive Summary Section 70103 permanently ends the revived personal-exemption …
Legislative and Policy Analysis Section 70102: Extension and enhancement of increased standard deduction Executive Summary Section 70102 permanently extends the larger standard deduction structure first enacted by the …
Legislative and Policy Analysis Section 70101: Extension and enhancement of reduced rates Executive Summary Section 70101 makes permanent the reduced individual income tax rate structure enacted by the Tax Cuts and Jobs …
Legislative and Policy Analysis Section 70001: References to the Internal Revenue Code of 1986, etc Executive Summary Section 70001 is a technical rule for Title VII of Public Law 119-21. It does two things. First, it …
Legislative and Policy Analysis Section 60026: Project sponsor opt-in fees for environmental reviews Executive Summary Section 60026 amends the National Environmental Policy Act of 1969 by adding a new section 112 …
Legislative and Policy Analysis Section 60025: John F. Kennedy Center for the Performing Arts Executive Summary Section 60025 provides a large direct federal appropriation for the John F. Kennedy Center for the …
Legislative and Policy Analysis Section 60024: Rescission of low-carbon transportation materials grants Executive Summary Section 60024 rescinds the unobligated balances of funding for the Low-Carbon Transportation …
Legislative and Policy Analysis Section 60023: Rescission of environmental review implementation funds Executive Summary Section 60023 rescinds unobligated balances from the Inflation Reduction Act environmental review …
Legislative and Policy Analysis Section 60022: Rescission of funding for GSA emerging and sustainable technologies Executive Summary Section 60022 rescinds the unobligated balances of Inflation Reduction Act funding …
Legislative and Policy Analysis Section 60021: Rescission of funding for low-carbon materials for Federal buildings Executive Summary Section 60021 rescinds the unobligated balances of Inflation Reduction Act funding …
Legislative and Policy Analysis Section 60020: Rescission of funding for Federal building assistance Executive Summary Section 60020 rescinds the unobligated balances of Inflation Reduction Act funding that had been …
Legislative and Policy Analysis Section 60019: Rescission of neighborhood access and equity grant program Executive Summary Section 60019 rescinds the unobligated balances of funding made available for the Neighborhood …
Legislative and Policy Analysis Section 60018: Rescission of funding for environmental and climate data collection Executive Summary Section 60018 rescinds unobligated balances from the Inflation Reduction Act funding …
Legislative and Policy Analysis Section 60017: Rescission of funding for ESA recovery plans Executive Summary Section 60017 rescinds the unobligated balances of Inflation Reduction Act funding that had been made …
Legislative and Policy Analysis Section 60016: Rescission of funding for environmental and climate justice block grants Executive Summary Section 60016 rescinds the unobligated balances of funding made available to …
Legislative and Policy Analysis Section 60015: Rescission of funding for low-embodied carbon labeling for construction materials Executive Summary Section 60015 rescinds the unobligated balances of Inflation Reduction …
Legislative and Policy Analysis Section 60014: Rescission of funding for environmental protection agency efficient, accurate, and timely reviews Executive Summary Section 60014 rescinds the unobligated balances of …
Legislative and Policy Analysis Section 60013: Rescission of funding for greenhouse gas air pollution plans and implementation grants Executive Summary Section 60013 rescinds the unobligated balances of funding made …
Legislative and Policy Analysis Section 60012: Rescission of funding for methane emissions and waste reduction incentive program for petroleum and natural gas systems Executive Summary Section 60012 does two related …
Legislative and Policy Analysis Section 60011: Rescission of funding for environmental product declaration assistance Executive Summary Section 60011 rescinds the unobligated balances of Inflation Reduction Act funding …
Legislative and Policy Analysis Section 60010: Rescission of funding for greenhouse gas corporate reporting Executive Summary Section 60010 rescinds the unobligated balances of Inflation Reduction Act funding that had …
Legislative and Policy Analysis Section 60009: Rescission of funding for enforcement technology and public information Executive Summary Section 60009 rescinds the unobligated balances of funding originally made …
Legislative and Policy Analysis Section 60008: Rescission of funding for implementation of the American Innovation and Manufacturing Act Executive Summary Section 60008 rescinds the unobligated balances of Inflation …
Legislative and Policy Analysis Section 60007: Rescission of funding for section 211(o) of the Clean Air Act Executive Summary Section 60007 rescinds unobligated Inflation Reduction Act funding that had been made …
Legislative and Policy Analysis Section 60006: Rescission of funding for the low emissions electricity program Executive Summary Section 60006 rescinds unobligated balances made available to carry out the Low Emissions …
Legislative and Policy Analysis Section 60005: Rescission of funding to address air pollution at schools Executive Summary Section 60005 rescinds the unobligated balances of Inflation Reduction Act funding made …
Legislative and Policy Analysis Section 60004: Rescission of funding to address air pollution Executive Summary Section 60004 rescinds the unobligated balances of Inflation Reduction Act funding made available to carry …
Legislative and Policy Analysis Section 60003: Rescission of funding for diesel emissions reductions Executive Summary Section 60003 rescinds the unobligated balances of Inflation Reduction Act funding made available …
Legislative and Policy Analysis Section 60002: Repeal of Greenhouse Gas Reduction Fund Executive Summary Section 60002 repeals section 134 of the Clean Air Act, the statutory authority for the Greenhouse Gas Reduction …
Legislative and Policy Analysis Section 60001: Rescission of funding for clean heavy-duty vehicles Executive Summary Section 60001 rescinds the unobligated balances of federal funding that had been made available to …
Legislative and Policy Analysis Section 50501: Water conveyance and surface water storage enhancement Executive Summary Section 50501 appropriates $1 billion to the Secretary of the Interior, acting through the …
Legislative and Policy Analysis Section 50404: Transformational artificial intelligence models Executive Summary Section 50404 creates and funds a Department of Energy initiative for “transformational artificial …