amendment list original bill entitled the tax cuts and jobs act … · 2017-11-13 · amendment...

Amendment ListOriginal Bill Entitled the Tax Cuts and Jobs Act

November 13, 2017

Committee Number Senator Summary Off-Set

1 Hatch 1 Proposals designed to ensure compliance with section 313(b)(1)(E) of the Congressional Budget Act of 1974, as amended

The amendment will not need to be offset since it is designed to eliminate deficit increases for fiscal years beyond those contained in the current budget resolution.

2 Hatch 2 An amendment to the catch up contribution rules for section 401(k), 403(b) and 457)(b) retirement savings plans

This amendment is expected to raise revenue in the 10-year budget window

3 Hatch 3 An amendment to certain rules relating to Individual Retirement Accounts (IRAs)

This amendment is expected to raise revenue in the 10-year budget window

4 Hatch 4 An amendment to section 170 of the Internal Revenue Code Approval of this amendment will be contingent on providing an appropriate offset


November 13, 2017

5 Hatch 5 Retirement and income tax improvements related to volunteer emergency first responders

To be provided

6 Hatch 6 12.5% Dividends Paid Deduction for Five Years To be provided based on Joint Tax Committee score

7 Hatch 7 Treatment of Sourcing Rules for US Territories To be provided based on Joint Tax Committee score

8 Hatch 8 Treatment of Sourcing Rules for US Territories To be provided based on Joint Tax Committee score

9 Hatch 9 Permanent Accelerated Depreciation on Indian Reservations To be Provided10 Hatch 10 To amend the alternative depreciation system (ADS) recovery period for

residential rental property To be Provided

11 Hatch 11 Biomass Thermal Utilization Act of 2017 To be Provided12 Hatch 12 S.1663, CO2 Regulatory Certainty Act, as introduced by Senator Hoeven To be Provided

13 Hatch 13 S. 1054, the Dynamic Glass Act, as introduced by Senator Wicker To be Provided14 Hatch 14 S.1716, Strong Families Act of 2017, as introduced by Senator Fischer To be Provided15 Hatch 15 S. 1698, Settlement Trust Improvement Act of 2017, as introduced by

Senator MurkowskiTo be provided

16 Hatch 16 To provide for modifications to the limitation on deduction for interest To be provided17 Hatch 17 Selected Provisions from S. 548, the Affordable Housing Credit

Improvement Act of 2017 To be Provided (shouldn’t be necessary)


November 13, 2017

18 Hatch 18 Master Limited Partnerships Parity Act. S.2005, as introduced by Senator Coons, Senator Moran and others

To be provided

19 Hatch 19 Modifications to the Refined Coal Tax Credit To be provided20 Hatch 20 S. 1935, Tribal Tax and Investment Reform Act of 2017 To be provided21 Hatch 21 S. 2012, Tribal Economic Assistance Act of 2017 To be provided22 Hatch 22 To provide for the treatment of domestic partnerships and partners in the

new international tax systemTo be provided

23 Hatch 23 Proposal to specify the scope of tax-exempt activities of Alaska Community Development Quota program entities

To be provided

24 Hatch 24 Increase of the Alternative Simplified Credit from 14% to 15% To be provided based on Joint Tax Committee score

25 Hatch 25 12.5% Dividends Paid Deduction for Five Years The estimated cost of the amendment will be supplied by the Joint Tax Committee

26 Hatch 26 Increase of the Alternative Simplified Credit from 14% to 15% To be provided based on Joint Tax Committee score

27 Hach 27 Proposal to modify income thresholds for Head of Household filing status

To be provided based on Joint Tax Committee score

28 Grassley 1 To unify the tax treatment of whistleblower awards To be provided29 Grassley 2 To improve the IRS Whistleblower Program To be provided


November 13, 2017

30 Grassley 3 / Thune

To increase the time period in which taxpayers may seek to haveproceeds from the sale of wrongfully levied property returned to them

To be provided


Individuals held harmless on improper levy on retirement plans To be provided


Increase in and expansion of individual estimated tax exception To be provided


Modifications to computation of individual estimated tax To be provided


To Increase small corporation threshold for estimated tax payments To be provided


To waive the user fee for installment agreements using automatedwithdrawals

To be provided

36 Grassley 9 / Roberts

American Renewable Fuel and Job Creation Act To be provided

37 Grassley 10 To extend and modify the biodiesel fuel credit To be provided38 Grassley 11 To extend certain expired provisions related to renewable fuels To be provided39 Grassley 12 Government Settlement Transparency Act NA40 Grassley 13 To modify the tax treatment of carried interest NA41 Grassley 14 To make certain improvements To be determined42 Grassley 15 To make certain improvements To be determined43 Crapo 1/ Roberts/

Isakson/ ThuneBuilding Rail Access for Customers and the Economy TBD

44 Roberts 1 / Grassley / Thune

The Promotion and Expansion of Private Employee Ownership Act To be determined

45 Robets 2 / Thune The Protecting Charitable Contributions Act To be determined

46 Roberts 3 The Invent and Manufacture in America Act To be determined


November 13, 2017

47 Roberts 4 Cash Accounting for Agricultural Operations To be determined48 Roberts 5 S Corporation Improvements To be determined49 Roberts 6 Clarifying Amendment for Agricultural Organizations To be determined50 Roberts 7 Estate Tax Modification for Contributions to Charitable Organizations To be determined51 Roberts 8 Taxation of Farmer Cooperative Associations To be determined52 Roberts 9 Taxation of Insurance Companies To be determined53 Roberts 10 Rural and Veteran Housing To be determined54 Roberts 11 Orphan Drug Credit To be determined55 Robets 12/

CassidyProperty & Casualty Insurers Estimated Tax Payments To be determined

56 Roberts 13 To Make Certain Modifications To be determined57 Roberts 14 To Make Certain Modifications To be determined58 Enzi 1 Taxation of Energy Companies To be provided59 Cornyn 1/

RobertsThe amendment provides members of the Armed Forces serving in the Sinai Peninsula of Egypt with the same tax benefits as those serving in a combat zone (Sinai Service Recognition Act; S. 704) and provides taxpayers with relief from the IRS fee on Installment Agreements (Small Business Taxpayer Bill of Rights Act)

Not necessary

60 Cornyn 2/ Grassley

To permit employees serving in the Ready Reserve (a U.S. Department of Defense program which maintains a pool of trained service members that may be recalled to active duty should the need arise) to contribute the full amount separately to both the governmental Thrift Savings Plan (“TSP”) and a plan of another employer (Servicemember Retirement Improvement Act; S. 492)

To be provided

61 Cornyn 3 To extend the waiver of limitations with respect to excluding from gross income amounts received by wrongfully incarcerated individuals

To be provided

62 Cornyn 4 To make certain modifications To be determined63 Cornyn 5 To make certain modifications To be determined64 Cornun 6 To make certain modifications To be determined


November 13, 2017

65 Cornyn 7 To make certain modifications To be determined66 Cornyn 8 To make certain modifications To be determined67 Cornyn 9 To make certain modifications To be determined68 Cornyn 10 To make certain modifications To be determined69 Thune 1 / Grassly

/ Roberts / Isakson

Death Tax Repeal Act of 2017 To be provided.

70 Thune 2 / Roberts

CHARITY Act To be provided

71 Thune 3 Charitable contribution deduction enhancements To be provided72 Thune 4/

Roberts/ CassidyS Corporation Modernization Act To be provided

73 Thune 5 To make certain modifications. To be provided74 Thune 6 To make certain modifications. To be provided75 Thune 7 To make certain modifications. To be provided76 Thune 8 To make certain modifications. To be provided77 Thune 9 To make certain modifications. To be provided78 Thune 10 To make certain modifications. To be provided79 Thune 11 To make certain modifications. To be provided80 Thune 12 To make certain modifications. To be provided81 Burr 1 Modification to bonus depreciation TBD82 Burr 2 / Roberts ABLE to Work Act Offset identified83 Burr 3/ Roberts ABLE Financial Planning Act Offset identified84 Burr 4 529 financial planning TBD85 Burr 5 To make certain modifications TBD86 Burr 6 To make certain modifications TBD87 Burr 7 To make certain modifications TBD88 Burr 8 To make certain modifications TBD


November 13, 2017

89 Burr 9 To make certain modifications TBD90 Burr 10 To make certain modifications TBD91 Isakson 1/ Scott/

CrapoNuclear Production Tax Credits To be provided

92 Isakson 2 Transition Relief for Existing Foreign Branches To be provided93 Isakson 3 Expand Eligibility for 100% Expensing To be provided94 Isakson 4 Clarification of Treatment of Locum Tenens Physicians To be provided, if

needed95 Isakson 5 Repeal Exclusion Applicable to Certain Passenger Aircraft Operated by

a Foreign Corporationno

96 Isakson 6 Clarify Definition of Aggregate Foreign Cash Position for Business Acquisitions

To be provided if needed

97 Isakson 7 To improve the bill To be provided if needed

98 Isakson 8 To improve the bill To be provided if needed

99 Portman 1/ Roberts/ Isakson/ Cassidy

The Craft Beverage Modernization and Tax Reform Act TBD

100 Portman 2/ Roberts

The Stop Taxing Death and Disability Act TBD

101 Portman 3 An amendment to repeal certain provisions pertaining to retirement savings plans and non-qualified deferred compensation found in the Chairman’s mark

102 Portman 4 The Steel Industry Preservation Act TBD103 Portman 5 To Allow the Netting of Qualified Deficits in Deemed Repatriation TBD104 Portman 6 An amendment to make permanent the Work Opportunity Tax Credit. TBD105 Portman 7 An amendment to make permanent the New Markets Tax Credit TBD


November 13, 2017

106 Portman 8 To require any amount of a CFC’s income subject to a Final State Aid Decision be treated as U.S.-source Effectively Connected Income and taxed at the rate equivalent to the cash position rate for purposes of determining deemed repatriation tax

TBD

107 Portman 9/ Roberts

To amend the Internal Revenue Code of 1986 to exempt amounts paid for aircraft management services from the excise taxes imposed on transportation by air

TBD

108 Portman 10 To clarify the GILTI Rate in year 2018 TBD109 Portman 11 BEAT anti-conduit rule TBD110 Portman 12 The Seniors Tax Hike Prevention Act TBD111 Toomey 1 To make certain modifications to the individual provisions TBD112 Toomey 2 To make certain modifications to nonqualified deferred compensation TBD113 Toomey 3 To make certain modifications to limitations on, or denial of deductions

for, interest expense TBD

114 Toomey 4 To make certain modifications to the business provisions TBD115 Toomey 5 To make certain modifications to the transition tax TBD116 Toomey 6 To make certain modifications to the inclusion of global intangible low-

taxed incomeTBD

117 Toomey 7 To make certain modifications to the base erosion and anti-abuse tax TBD118 Toomey 8 To make certain modifications to the international provisions TBD119 Toomey 9 To make certain modifications to the individual provisions TBD120 Toomey 10 To make certain modifications to the individual provisions TBD121 Heller 1/ Scott To further enhance the enhanced child tax credit To be provided122 Heller 2/ Scott Empowering Employees through Stock Ownership Act To be provided123 Heller 3 /

Portman Technologies for Energy Jobs and Security Act To be provided

124 Heller 4 To provide a level playing field for geothermal power To be provided125 Heller 5 International Regulated Investment Company Act To be provided126 Heller 6 To make certain modifications or improvements. To be provided


November 13, 2017

127 Heller 7 To make certain modifications or improvements To be provided128 Heller 8 To make certain modifications or improvements To be provided129 Heller 9 Taxation of Individuals To be provided130 Heller 10 Taxation of Foreign Income To be provided131 Scott 1/ Portman Investing in Opportunity Act To be provided132 Scott 2 Life Insurance Company Taxation To be provided133 Scott 3 K-12 Scholarship Tax Credit To be provided134 Scott 4 Taxation of Foreign Persons TBD135 Scott 5 Taxation and cruise ships TBD136 Cassidy 1 Mississippi Delta Flood Emergency Tax Relief Act To be provided137 Cassidy 2/

Roberts Disaster Tax Relief Act of 2017 To be provided

138 Cassidy 3/ Grassley/ Roberts/ Isakson/ Scott

Historic Tax Credit Restoration Act To be provided

139 Cassidy 4/ Roberts

Foreign Tax Credit Simplification Act To be provided

140 Cassidy 5 Prevent Double Taxation Act To be provided141 Cassidy 6 Waterway LNG Parity Act of 2017 To be provided142 Cassidy 7 MLP Improvement Act To be provided143 Cassidy 8 To make certain modifications to insurance provisions. To be provided144 Cassidy 9 To make certain modifications To be provided145 Wyden 1/

Bennet/ Brown/ Cardin/ Carper/ Casey

Transparency Amendment, Calling for a Complete Analysis of the Bill to be Publicly Available

N/A


November 13, 2017

146 Wyden 2/ Bennet/ Brown/ Cardin/ Carper/ Casey

Transparency Amendment, Calling for Public Hearings on the Proposal N/A

147 Wyden 3/ Brown Stop “Paradise Papers” Tax Haven Abuse N/A148 Wyden 4/

McCaskill/ Casey/ Menendez

Snap Back of SALT Deduction if States Cut School Funding TBD

149 Wyden 5/ Menendez

Snap Back of SALT Deduction if States Cut First Responders TBD

150 Wyden 6/Menendez

Snap Back of Corporate Tax Rate Cut if Family Incomes Decrease N/A

151 Wyden 7/ Bennet/ Carper/ Cardin

Presidential Tax Transparency N/A

152 Wyden 8 Perfecting amendment with respect to permanent middle class tax cuts N/A

153 Wyden 9/ McCaskill

Amendment to limit pass-through deduction to only true small businesses

N/A

154 Wyden 10/ Cardin

No Treaty Violations To be provided

155 Wyden 11 Modernization of Derivatives Act (MODA) of 2017 N/A156 Wyden 12/

Stabenow/ Menendez/ Carper/ Cardin/ Bennet

Clean Energy for America Act (S. 1068) TBD

157 Wyden 13 Amendment of a perfecting nature on fiscal responsibility To be provided


November 13, 2017

158 Wyden 14 Amendment of a perfecting nature to help small business To be provided159 Wyden 15 Amendment of a perfecting nature to simplify the tax code To be provided160 Wyden 16 Amendment of a perfecting nature to prevent sunsets from hurting

economic growthTo be provided

161 Wyden 17 Amendment of a perfecting nature to prevent sunsets from increasing taxes on the middle class

To be provided

162 Wyden 18 Amendment of a perfecting nature to promote distributional fairness To be provided163 Stabenow 1/

WydenTo make sure tax cuts go to companies creating good-paying American jobs.

N/A

164 Stabenow 2/ Wyden

To make sure tax cuts go to companies creating good-paying American jobs.

N/A

165 Stabenow 3/ Brown/ Casey/ Wyden

To make sure that corporations do not get tax cuts for offshoring jobs. N/A

166 Stabenow 4 To make sure that corporations get tax cuts only if they are used to increase wages for the middle class.

N/A

167 Stabenow 5 To prevent tax increases on farmers and small businesses. Delay the implementation of the 20% corporate rate for so long as is necessary to offset the amendment.

168 Stabenow 6/Brown/Casey

To prevent employee health-related costs from skyrocketing. TBD


November 13, 2017

169 Stabenow 7 To make sure that tax reform only benefits the middle class. This amendment would eliminate all tax cuts provided under this legislation for taxpayers with income over $1 million per year.

170 Stabenow 8 To preserve American home values. TBD171 Stabenow 9/

WydenTo prevent almost 95% of Americans from being denied any tax benefits for giving to charity under the Chairman’s Mark.

TBD

172 Stabenow 10/ Brown/ Casey/ Wyden

To ensure that tax reform does not make it more difficult for our farmers to get their products to market.

This amendment eliminates the repeal of foreign base company oil related income.

173 Stabenow 11/ Brown

To combat the proposed House Republican tax on seniors, people with serious or chronic illnesses, and families of special needs children.

TBD

174 Stabenow 12 To help provide a tax cut to grow small businesses. TBD175 Stabenow 13 To help provide a tax cut for small businesses to pay for health

insurance.TBD

176 Stabenow 14 Of a perfecting nature. TBD177 Stabenow 15 Of a perfecting nature. TBD178 Stabenow 16 Of a perfecting nature. TBD179 Stabenow 17 Of a perfecting nature. TBD


November 13, 2017

180 Cantwell 1 /Cardin /Menendez /Casey /Wyden /Bennet / Stabenow

Increasing Affordable Housing for Working Families TBD

181 Cantwell 2 Ensuring Tax Fairness TBD182 Cantwell

3/StabenowExpansion of Retirement Savings Opportunities for Americans TBD

183 Cantwell 4 Repealing Foreign Oil Company Handouts TBD184 Cantwell 5 Amendment of a perfecting nature to raise revenue TBD185 Cantwell 6 Amendment of a perfecting nature TBD186 Cantwell 7 Amendment of a perfecting nature TBD187 Cantwell 8 Amendment of a perfecting nature TBD188 Cantwell 9 Amendment of a perfecting nature TBD189 Nelson 1/ Brown To encourage small business job growth To be provided if

necessary190 Nelson 2 To lower the tax rates for middle- and low-income Americans To be provided if

necessary191 Nelson 3 Emergency Citrus Disease Response Act Reinstate the

Pease limitation on itemized deductions for taxpayers earning over $500,000 ($1 million for married couples).


November 13, 2017

192 Nelson 4/ Brown/ Carper/ Wyden

Identity Theft and Tax Fraud Prevention Act of 2017 The amendment will likely generate revenue by reducing identity theft-related refund fraud

193 Nelson 5/ Bennet/ McCaskill/ Wyden

To increase the deduction for small businesses To be provided if necessary

194 Nelson 6 To streamline the tax filing process for small business owners TBD195 Nelson 7 To reinstate personal exemptions To be provided if

necessary196 Nelson 8/

Stabenow/ Wyden

To reduce the cost of the Chairman’s Mark by increasing taxes on corporate profits stashed in a tax haven

No offset necessary

197 Nelson 9/ Stabenow

The Seniors' Tax Simplification Act of 2017 TBD

198 Nelson 10 Amendment of a perfecting nature To be provided if necessary

199 Nelson 11 Amendment of a perfecting nature To be provided if necessary

200 Nelson 12 Amendment of a perfecting nature TBD201 Menendez 1/

Cantwell/ Casey/ Cardin/ Carper

Restore State and Local Tax Deduction To be provided

202 Menendez 2/ Stabenow

Close Big Oil Tax Loopholes


November 13, 2017

203 Menendez 3 Disaster Tax Relief for Sandy Victims Offset to be provided upon consideration

204 Menendez 4/ Wyden/ Stabenow

Wage Growth Snapback Offset to be provided upon consideration

205 Menendez 5/ Wyden

Wage Growth Snapback II Offset to be provided upon consideration

206 Menendez 6/ Wyden

Wage Growth Snapback III Offset to be provided upon consideration

207 Menendez 7/ Nelson

Economic Growth and Fairness for Puerto Rico Offset by a delay in the corporate rate reduction necessary to offset amendment

208 Menendez 8/ McCaskill

Repeal the Sexual Harassment Loophole .

209 Menendez 9 Sustainable Water Infrastructure/Private Activity Bonds Offset to be provided upon consideration

210 Menendez 10 Restoration and Expansion of the New Markets Tax Credit Offset to be provided upon consideration

211 Menendez 11 Skills Gap Offset to be provided upon consideration


November 13, 2017

212 Menendez 12 AOTC Expansion Offset to be provided upon consideration

213 Menendez 13 Amendment of a perfecting nature and to prevent middle class tax Offset to be 214 Menendez 14 Amendment of a perfecting nature and to increase wages of American

workers Offset to be provided upon consideration

215 Menendez 15 Amendment of a perfecting nature and to help middle class families save for retirement

Offset to be provided upon consideration

216 Menendez 16 Amendment of a perfecting nature and to help middle class families afford a home

Offset to be provided upon consideration

217 Carper 1/ Stabenow/ Bennet/ Wyden

To Reverse Tax Cuts for the Top 1% & To Give Middle Class Families a Tax Cut

N/A

218 Carper 2/ Bennet/ Wyden

To Reverse Tax Cuts for the Top 1% & To Reduce the Deficit N/A

219 Carper 3/ Stabenow/ Bennet/ Menendez/ Wyden

Restore the Tax on Family Dynasties and Aristocrats & Give Middle Class Families a Tax Cut

N/A

220 Carper 4/ Bennet/ Wyden

Restore the Tax on Family Dynasties and Aristocrats & Reduce the Deficit

N/A

221 Carper 5/ Casey/ Brown

Energy Tax Reform Package TBD


November 13, 2017

222 Carper 6/ Brown/ Wyden

Enact Country-by-Country Minimum Tax at Higher Rate in Order to Prevent Offshoring Jobs and Profits to Tax Havens

N/A

223 Carper 7/ Brown/ Stabenow/ Menendez

Improve the R&E Credit TBD

224 Carper 8/ Warner Patient Capital Investment & Middle Class Tax Cut Amendment N/A

225 Carper 9/Brown Sense of the Senate to improve customer service and protections for taxpayers by reinstating appropriate IRS funding levels

N/A

226 Carper 10/ McCaskill/ Brown

To Prevent Members of Congress and the Executive Branch from Cutting Their Own Taxes

N/A

227 Carper 11 Postcard Tax Filing N/A228 Carper 12 Amendment of a perfecting nature. TBD229 Carper 13 Amendment of a perfecting nature and to prevent tax reform from

increasing taxes paid by the middle classTBD

230 Carper 14 Amendment of a perfecting nature and to prevent tax cuts for the highest-income one percent of households

TBD

231 Carper 15 Amendment of a perfecting nature and to reduce deficits TBD232 Carper 16 Amendment of a perfecting nature and to address revenue TBD233 Carper 17 Amendment of a perfecting nature and to improve distributional fairness. TBD

234 Carper 18 Amendment of a perfecting nature and to improve our country’s energy tax policies

TBD

235 Carper 19 Amendment of a perfecting nature and to ensure the tax code improves economic growth.

TBD

236 Carper 20 Amendment of a perfecting nature and to ensure that tax reform improves the competitiveness of American businesses.

TBD

237 Carper 21 Amendment of a perfecting nature and to ensure that tax reform does not reduce Americans’ access to health care

TBD


November 13, 2017

238 Carper 22 Amendment of a perfecting nature and to ensure that tax reform does not make college unaffordable for the middle class

TBD

239 Carper 23 Amendment of a perfecting nature and to prevent middle-class Americans from being double-taxed

TBD

240 Carper 24 Amendment of a perfecting nature and to ensure that tax reform does not make home ownership unaffordable for the middle class

TBD

241 Carper 25 Amendment of a perfecting nature and to make the tax code and tax filing simpler for taxpayers

TBD

242 Cardin 1/ Bennet/ Stabenow/ Brown/ Carper/ Warner/ Wyden

Investing one-time revenue in infrastructure improvements N/A

243 Cardin 2/ Brown/ Cantwell/ Stabenow/ Casey/ Wyden

Expanding and improving economic development incentives for investment in struggling communities

TBD

244 Cardin 3/ Brown/ Casey/ Stabenow/ Wyden

Expanding and improving the Saver’s Credit to help individuals and families save more for retirement

TBD

245 Cardin 4/ Menendez/ Wyden

Snap back of the state and local tax deduction if property values fall N/A

246 Cardin 5/ Cantwell/ Brown/ Warner

Restoring and improving the Historic Tax Credit program TBD


November 13, 2017

247 Cardin 6/ Brown Striking modifications to church, charitable, and state and local government 457(b) and 403(b) retirement plans

A decrease in the estate and gift tax exemption amount (described in section I.E of JCX-51-17) proportional to the cost of the amendment.

248 Cardin 7/ Brown Permanent incentives for hiring hard-to-employ individuals, including the long-term unemployed

TBD

249 Cardin 8/ Stabenow/ Brown/ Menendez

Extension and improvement of the New Markets Tax Credit program TBD

250 Cardin 9/ Brown/ Carper

Permanent extension and modification of section 179D TBD

251 Cardin 10 Progressive Consumption Tax Act TBD252 Cardin 11 Of a perfecting nature and to ensure that tax reform is fair to all

taxpayers, including the middle class and working familiesTBD

253 Cardin 12 Of a perfecting nature and to ensure that tax reform is fiscally responsible

TBD

254 Cardin 13 Of a perfecting nature TBD255 Cardin 14 Of a perfecting nature TBD


November 13, 2017

242 Brown 1/Casey /Bennet/ Wyden/ Cardin/ Menendez/ Cantwell/ Nelson/ Carper/ Stabenow/ Warner/ McCaskill

Tax Relief for Working Families TBD

257 Brown 2/ Bennet/ Stabenow/ Menendez

Putting Money in the Pockets of the Middle Class TBD

258 Brown 3/ Stabenow

Stop Price Gouging Act N/A

259 Brown 4 The Corporate Freeloader Fee N/A260 Brown 5/

MenendezPatriot Employer Tax Credit Act TBD


November 13, 2017

261 Brown 6/ Nelson/ Casey/ Stabenow/ Menendez

Senior Tax Hike Prevention Act Amend the provision for current year inclusion of global intangible low-taxed income, with deduction, by United States Shareholders as described in section IV, B, 1 of JCX-51-17 in the following manner: (1) Calculate “GILTI” on a country-by-country basis; (2) increase the rate by the amount necessary to raise the remaining revenue needed to fully fund this proposal after accounting for the additional revenue raised by switching to a


November 13, 2017

262 Brown 7/ Nelson/ Stabenow

Senior Tax Hike Prevention Amend the provision for current year inclusion of global intangible low-taxed income, with deduction, by United States Shareholders as described in section IV, B, 1 of JCX-51-17 in the following manner: (1) Calculate “GILTI” on a country-by-country basis; (2) increase the rate by the amount necessary to raise the remaining revenue needed to fully fund this proposal after accounting for the additional revenue raised by switching to a


November 13, 2017

263 Brown 8/ Casey/ Stabenow/ Menendez

Manufacturing Communities Investment Act TBD

264 Brown 9 Financing for Communities to Invest in Their Own Schools TBD265 Brown 10/

Cardin/ Stabenow/ Carper/ Menendez/ Warner

Volunteer Income Tax Assistance Act TBD


November 13, 2017


Support Treatment of Opioid Addiction Amend the provision for current year inclusion of global intangible low-taxed income, with deduction, by United States Shareholders as described in section IV, B, 1 of JCX-51-17 in the following manner: (1) Calculate “GILTI” on a country-by-country basis; (2) increase the rate by the amount necessary to raise the remaining revenue needed to fully fund this proposal after accounting for the additional revenue raised by switching to a


November 13, 2017

267 Brown 12/Stabennow

Support Volunteer Firefighters Amend the provision for current year inclusion of global intangible low-taxed income, with deduction, by United States Shareholders as described in section IV, B, 1 of JCX-51-17 in the following manner: (1) Calculate “GILTI” on a country-by-country basis; (2) increase the rate by the amount necessary to raise the remaining revenue needed to fully fund this proposal after accounting for the additional revenue raised by switching to a


November 13, 2017

268 Brown 13/Stabenow/Menendez

Supporting Firefighters and Law Enforcement Amend the provision for current year inclusion of global intangible low-taxed income, with deduction, by United States Shareholders as described in section IV, B, 1 of JCX-51-17 in the following manner: (1) Calculate “GILTI” on a country-by-country basis; (2) increase the rate by the amount necessary to raise the remaining revenue needed to fully fund this proposal after accounting for the additional revenue raised by switching to a


November 13, 2017

269 Brown 14/ Stabenow/ Menendez

Doubling the Deduction for Classroom Supplies

Amend the provision for current year inclusion of global intangible low-taxed income, with deduction, by United States Shareholders as described in section IV, B, 1 of JCX-51-17 in the following manner: (1) Calculate “GILTI” on a country-by-country basis; (2) increase the rate by the amount necessary to raise the remaining revenue needed to fully fund this proposal after accounting for the additional revenue raised by switching to a

Brown 15/ Stabenow Increasing the Deductibility of Student Loan Indebtedness TBD


November 13, 2017

270 Brown 16/ Casey/ Carper

Protect Employees from Misclassification as Independent Contractors TBD


No Chained CPI Amendment TBD

273 Brown 18 Promote Emerging Industries in Ohio TBD274 Brown 19 Amendment of a perfecting nature TBD275 Brown 20 Amendment of a perfecting nature TBD276 Brown 21 Amendment of a perfecting nature TBD277 Brown 22 Amendment of a perfecting nature TBD278 Brown 23/

StabenowGrow American Incomes Now TBD

279 Brown 24 Preservation of exclusion for qualified moving expense reimbursement Amend the provision for current year

280 Bennet 1/ Brown/ Cardin/ Stabenow

An amendment to support American families TBD

281 Bennet 2/ Brown/ Stabenow/ Wyden

An amendment to ensure American families are treated fairly in tax reform

TBD

282 Bennet 3 An amendment to expand and simplify tax relief for higher education and training

TBD

283 Bennet 4 An amendment to make tax reform fiscally responsible and support families

TBD

284 Bennet 5/ Carper/Warner

An amendment to snap tax rates back to current law if tax reform increases deficits

N/A


November 13, 2017

285 Bennet 6/ Brown/Nelson/ Stabenow/ Casey/ McCaskill/ Wyden/Cardin

An amendment to prohibit high-income tax cuts financed by the middle class

N/A

286 Bennet 7/ Brown/Casey

An amendment to support Coal Communities TBD

287 Bennet 8/ Brown An amendment to include the American Family Act in Tax Reform TBD288 Bennet 9 An amendment to include the Credit for Caring Act in Tax Reform TBD289 Bennet 10 Amendment of a perfecting nature to increase economic stability for

familiesTBD

290 Bennet 11 Amendment of a perfecting nature to increase tax relief for low-income Americans

TBD

291 Bennet 12 Amendment of a perfecting nature to increase tax relief for middle-class Americans

TBD

292 Bennet 13 Amendment of a perfecting nature to increase tax relief for working Americans

TBD

293 Bennet 14 Amendment of a perfecting nature to increase tax relief for American families

TBD

294 Bennet 15 Amendment to make tax reform revenue neutral TBD295 Bennet 16 An amendment to replace TCJA with the American Family Act and other

reformsTBD

296 Bennet 17 Amendment of a perfecting nature to reduce deficits TBD297 Bennet 18 Amendment of a perfecting nature to reduce debt TBD298 Bennet 19 Maintaining Modern and Secure Energy Infrastructure TBD


November 13, 2017

299 Casey 1/ Stabenow/ Wyden/ Cardin/ Bennet/ Brown/ Cantwell/ Menendez/ Carper

Snap Back of Corporate Tax Rate Cut if Household Incomes Don’t Rise by $4,000.

TBD

300 Casey 2/ Brown To expand access to the adoption tax credit to all low-income families. TBD301 Casey 3/ Wyden/

Stabenow/ Brown/ Cardin/ Menendez

To expand access to the Child and Dependent Care Tax credit to all low income parents.

TBD

302 Casey 4/ Bennet To provide up to $200 million in immediate assistance to communities harmed by trade, experiencing a recession or that have lost jobs in the energy sector.

TBD

303 Casey 5/ Nelson To provide $500 billion in funds to repair our nation’s infrastructure TBD304 Casey 6/

StabenowTo ensure any tax windfall to profitable corporations goes to worker wages.

TBD

305 Casey 7 To repeal tax cuts for the wealthy to create a $500 college savings account for every child in a low- or middle-income family

TBD

306 Casey 8/Brown To repeal tax cuts for the wealthy to create a $1,600 emergency savings account for every American earning less than $100,000 a year.

TBD

307 Casey 9/Brown To restore and enhance eliminated deductions for working Americans, and double the above the line deduction for teachers' expenses.

TBD

308 Casey 10/ Brown To prevent companies that outsource manufacturing and call center jobs to low wage countries from taking advantage of reduced tax rates.

TBD


November 13, 2017

309 Casey 11 To prevent state owned enterprises from taking advantage of reduced corporate and international tax rates

TBD

310 Casey 12/ Brown/ Wyden

To prevent tax hikes on working Americans N/A

311 Casey 13 To ensure workers see the benefits of a reduced corporate tax rate, not just executives and wealthy shareholders

TBD

312 Casey 14 To prevent companies that offshore jobs from taking advantage of reduced corporate tax rates

TBD

313 Casey 15 To bar preferential repatriation rate for any company hoarding money in offshore tax havens.

TBD

314 Casey 16 To ensure low income children are not harmed by this legislation TBD315 Casey 17 To ensure seniors are not harmed by this legislation TBD316 Casey 18 To ensure individuals with disabilities are not harmed by this legislation TBD

317 Casey 19 Amendment of a perfecting nature and to enhance the ABLE program TBD318 Casey 20 Amendment of a perfecting nature relating to increasing worker wages TBD319 Casey 21 Amendment of a perfecting nature and to ensure American families are

not subject to double taxationTBD

320 Casey 22 Amendment of a perfecting nature and to improve college access and affordability

TBD

321 Casey 23 Amendment of a perfecting nature and to improve distributional equity TBD322 Casey 24 Amendment of a perfecting nature and to protect low-income children TBD323 Casey 25 Amendment of a perfecting nature TBD324 Casey 26/ Wyden To ensure major changes to the tax code receive a hearing. N/A

325 Casey 27 To expand access to affordable quality childcare to all low income parents.

TBD


November 13, 2017

326 Warner 1/ Stabenow/ Brown

Reinvesting repatriated earnings in robust worker training TBD

327 Warner 2/ Casey/ Brown

Healthy Food Access for All Americans, S.1724 Increase the tax rate on GILTI to the proportionate extent to provide the appropriate amount of revenue to fully offset this amendment.

328 Warner 3/ Casey Employer Participation in Repayment Act, S.796 Return top individual income tax bracket to current law to the proportionate extent to provide the appropriate amount of revenue to fully offset this amendment

329 Warner 4/ Casey/ Stabenow

Investing in American Workers, S.2048 TBD

330 Warner 5/ Bennet/ Carper

Current Law Revenue Targets (Snapback) N/A


November 13, 2017

331 Warner 6/ Wyden/ Bennet/ Cardin

Making delayed and temporary tax cuts permanent N/A

332 Warner 7/ Wyden/ Bennet/ Cardin

Scoring temporary tax cuts as permanent N/A

333 Warner 8/ Bennet Knowing the true cost of tax cuts N/A

334 Warner 9 Amendment of a perfecting nature and to address revenue TBD335 Warner 10 Amendment of a perfecting nature and to ensure fiscal responsibility TBD336 Warner 11 Amendment of a perfecting nature and to reduce deficits TBD337 Warner 12 Amendment of a perfecting nature and to prevent tax reform from

increasing taxes paid by the middle classTBD

338 Warner 13 Amendment of a perfecting nature and to ensure that tax reform protects worker trainin

TBD

339 Warner 14 Amendment of a perfecting nature and to improve the international tax system

TBD

340 Warner 15 Amendment of a perfecting nature and to protect our nation’s students TBD

341 Warner 16 Amendment of a perfecting nature and to address corporate tax revenue TBD

342 Warner 17 Amendment of a perfecting nature and to reform the tax code TBD343 Warner 18 Amendment of a perfecting nature and to make the tax code simpler TBD344 McCaskill 1/

Bennet/ Brown/ Wyden

No Pass-Through Deduction for Passive Investors N/A

345 McCaskill 2/ Brown/ Wyden

No Pass-Through Deduction for Wealthy Individuals N/A

346 McCaskill 3 Require parity between individual and corporate deductions N/A


November 13, 2017

347 McCaskill 4 Require parity between individual and corporate deductions by reinstating deductions for individuals

TBD

348 McCaskill 5 Require parity between individual and corporate deductions for state and local tax

N/A

349 McCaskill 6/ Nelson

Restore the Personal Casualty and Theft Loss Deduction TBD

350 McCaskill 7 Eliminate the advertising deduction for big PhARMA N/A351 McCaskill 8/

Brown/ Carper/ Wyden

Eliminate the carried interest loophole N/A

352 McCaskill 9 Amendment of a perfecting nature and to expand the child tax credit TBD353 McCaskill 10 Amendment of a perfecting nature and to reform the tax code. TBD354 McCaskill 11 Amendment of a perfecting nature and to reform the tax code. TBD355 McCaskill 12 Amendment of a perfecting nature and to reform the tax code. TBD

amendment list original bill entitled the tax cuts and jobs act … · 2017-11-13 · amendment...

Documents