US SB1138 | 2019-2020 | 116th Congress
Status
Spectrum: Partisan Bill (Democrat 44-2)
Status: Introduced on April 10 2019 - 25% progression, died in committee
Action: 2019-04-10 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on April 10 2019 - 25% progression, died in committee
Action: 2019-04-10 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]
Summary
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.
Title
A bill to amend the Internal Revenue Code of 1986 to expand the earned income and child tax credits, and for other purposes.
Sponsors
History
| Date | Chamber | Action |
|---|---|---|
| 2019-04-10 | Senate | Read twice and referred to the Committee on Finance. |
Same As/Similar To
SB1192 (Related) 2019-04-11 - Read twice and referred to the Committee on Finance.
HB3157 (Related) 2019-06-06 - Referred to the Committee on Ways and Means, and in addition to the Committee on Natural Resources, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
HB3330 (Similar To) 2019-06-18 - Referred to the House Committee on Ways and Means.
HB8501 (Related) 2020-10-01 - Referred to the House Committee on Ways and Means.
HB3157 (Related) 2019-06-06 - Referred to the Committee on Ways and Means, and in addition to the Committee on Natural Resources, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
HB3330 (Similar To) 2019-06-18 - Referred to the House Committee on Ways and Means.
HB8501 (Related) 2020-10-01 - Referred to the House Committee on Ways and Means.
Subjects
Administrative remedies
Caribbean area
Congressional oversight
Department of the Treasury
Employment taxes
Fraud offenses and financial crimes
Government information and archives
Government studies and investigations
Income tax credits
Inflation and prices
Intergovernmental relations
Poverty and welfare assistance
Puerto Rico
State and local government operations
State and local taxation
Tax administration and collection, taxpayers
Tax treatment of families
Taxation
U.S. territories and protectorates
Wages and earnings
Caribbean area
Congressional oversight
Department of the Treasury
Employment taxes
Fraud offenses and financial crimes
Government information and archives
Government studies and investigations
Income tax credits
Inflation and prices
Intergovernmental relations
Poverty and welfare assistance
Puerto Rico
State and local government operations
State and local taxation
Tax administration and collection, taxpayers
Tax treatment of families
Taxation
U.S. territories and protectorates
Wages and earnings
US Congress State Sources
| Type | Source |
|---|---|
| Summary | https://www.congress.gov/bill/116th-congress/senate-bill/1138/all-info |
| Text | https://www.congress.gov/116/bills/s1138/BILLS-116s1138is.pdf |
