Protecting Family and Small Business Tax Cuts Act of 2022 This bill makes permanent provisions affecting individual and business taxpayers that were enacted in 2017 by the Tax Cuts and Jobs Act and are scheduled to expire at the end of 2025. The bill makes permanent provisions that reduce individual and capital gain tax rates. The bill increases the standard tax deduction for individual taxpayers. It also increases and modifies the child tax credit and raises the contribution base for the tax deduction of charitable contributions. The bill allows additional contributions to ABLE accounts (tax-exempt accounts designed to enable individuals with disabilities to save and pay for disability-related expenses). It exempts from taxation combat zone benefits of members of the Armed Forces serving in the Sinai Peninsula of Egypt and the moving expenses of servicemembers. Additionally, the bill lowers to $750,000 the amount of mortgage debt eligible for an interest expense tax deduction; excludes from the gross income of student borrowers income attributable to the discharge after 2025 of loan debt due to death or disability; makes permanent the limitation on the tax deduction for state and local taxes and denies a deduction for foreign real property taxes; makes permanent the tax deduction of the income of certain pass-through business entities; repeals the tax deduction for personal tax exemptions and the exclusion of employer-provided bicycle commuter fringe benefits; terminates certain miscellaneous itemized tax deductions; doubles the estate and gift tax exemption amount; and makes permanent the increase of the alternative minimum tax exemption amount for individual taxpayers.
Rep. Ben Cline
Sponsored bills
Senior Citizens Tax Elimination Act This bill repeals the inclusion of any Social Security or tier I railroad retirement benefits in gross income for income tax purposes. The bill also (1) appropriates funds to cover reductions in transfers to the Social Security and Railroad Retirement Trust Funds resulting from the enactment of this bill, and (2) expresses the sense of Congress against using tax increases to provide revenue necessary to carry out this bill.
Stop Arduous Vaccine Enforcement Act of 2022 or the SAVE Act of 2022 This bill prohibits transplant centers from discriminating against an individual on the basis of COVID-19 vaccination status for purposes of determining eligibility or assigning priority for organ transplants.
Maddy summaryThis resolution (HRES 883) is a symbolic gesture designating January 22 as "National Sanctity of Human Life Day" to recognize the value of human life at all stages. It contains statements opposing abortion and citing fetal development milestones, but the resolution itself has no legal effect or policy changes. It does not alter laws, allocate funding, or directly affect any individuals or groups. The bill solely encourages Americans to reflect on "the value of life" through a non-binding designation. As a procedural resolution, it has no binding provisions or concrete policy impact.
Protecting Life in Health Savings Accounts Act This bill prohibits distributions from health savings accounts (HSAs) or other tax-preferred savings accounts for abortions except for abortions to terminate a pregnancy that is the result or rape or incest or to protect a women's health or life.
Accelerating Access to Critical Therapies for ALS Act This bill establishes grant programs to address neurodegenerative diseases, such as amyotrophic lateral sclerosis (also known as ALS or Lou Gehrig's disease), and contains other related provisions. The Department of Health and Human Services (HHS) shall award grants to eligible entities for scientific research utilizing data from expanded access to investigational ALS treatments for individuals who are not otherwise eligible for clinical trials. The Food and Drug Administration (FDA) shall award grants to public and private entities to cover the costs of research and development of drugs that diagnose or treat ALS and other rare neurodegenerative diseases. HHS shall also establish the Public-Private Partnership for Neurodegenerative Diseases between the National Institutes of Health, the FDA, and at least one eligible entity (generally, an institution of higher education or a nonprofit organization). The partnership shall support the development and regulatory review of drugs that address ALS and other rare neurodegenerative diseases. The FDA shall publish on its website a five-year action plan for fostering the development of drugs that improve or extend the lives of people living with rare neurodegenerative diseases. The Government Accountability Office must report to Congress about the grants provided under this bill, including an analysis of the impact of such grants on research and development of treatments for ALS.
Protecting Our Democracy by Preventing Foreign Citizens from Voting Act This bill prohibits federal funds from being made available to state or local governments that allow noncitizens to vote in federal, state, or local elections.
Stop Federal Vaccine Mandates for Employees Act This bill prohibits the Occupational Safety and Health Administration from issuing any emergency temporary standard that requires an employee to receive a drug, vaccine, or other biological product.
This bill posthumously provides for the award of a Congressional Gold Medal in commemoration of the 13 service members who died on August 26, 2021, while stationed at Hamid Karzai International Airport in Afghanistan.
This resolution recognizes the importance of Christmas symbols and traditions. The resolution (1) disapproves of attempts to ban references to Christmas, and (2) supports the use of these symbols and traditions by those who celebrate Christmas.