Budget & Taxes (Income Tax)

in committee · United States · House Sep 17, 2026

HR 10494: American Tariff Rebate Act

The American Tariff Rebate Act establishes a one-time tax credit for eligible individuals in the first taxable year beginning in 2026, providing a base amount of $2,000 (or $4,000 for joint filers) plus an additional $600 for each dependent. The bill mandates that these rebates be distributed as advance payments to taxpayers who filed returns for the 2025 tax year, with provisions allowing the IRS to use data from prior years or Social Security records for those who have not recently filed. To fund this program, the legislation permanently rescinds approximately $91.5 billion in previously appropriated funds designated for border infrastructure and detention capacity. Additionally, the bill repeals extended reduced income tax rates and lowers the estate and gift tax exemption amount to $10 million per individual.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill establishes a one-time tax credit, providing direct financial relief to eligible individuals and families, which directly supports the topic of Budget & Taxes by impacting government spending and fiscal policy.95% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives

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in committee · United States · House Sep 21, 2026

HR 10511: Lower Commuting Costs Act of 2026

The Lower Commuting Costs Act of 2026 creates a new tax deduction for individuals who pay for travel between their home and workplace or for business purposes that are not reimbursed by an employer. This deduction is classified as "above-the-line," meaning taxpayers can claim it without itemizing their deductions, which directly benefits workers who currently bear these costs out of pocket. The bill sets a maximum annual deduction limit of $4,080 for single filers and twice that amount for married couples filing jointly, with the cap adjusted for inflation in years after 2026. To simplify compliance, the law requires the Treasury Department to issue guidance that may reduce the documentation burden for standard commuting expenses, while also preventing taxpayers from claiming other tax benefits for the same travel costs.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill creates a new above-the-line tax deduction for commuting costs, directly providing tax relief to individuals and thus advancing the topic of Budget & Taxes by impacting government revenue and individual fiscal management.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentThe bill creates a new tax deduction for commuting costs, directly benefiting workers by reducing their out-of-pocket expenses related to employment, thus advancing their financial well-being.80% confidence ✓ TransportationSupports TransportationThe bill provides a tax deduction for commuting and business travel costs, which indirectly supports transportation by making it more affordable for individuals, thus encouraging its use.75% confidence

Sub-Topics Income Tax Transportation Funding

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in committee · United States · House Sep 15, 2026

HR 10403: Back to School Tax Credit Act

The Back to School Tax Credit Act would create a new federal income tax credit for parents and guardians who pay for school supplies for dependent children under age 17. The credit is calculated separately for each eligible child and is capped at $250 per child, based on the actual amount spent on qualified items. Covered expenses include common necessities such as backpacks, notebooks, calculators, lunch boxes, writing instruments, and school uniforms for primary or secondary education in public, private, or home schools. This provision would apply to taxable years beginning after the date of the Act's enactment.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill creates a new federal income tax credit, providing financial relief to parents for school supply expenses, which directly impacts budget and taxes by reducing tax burden for eligible families.95% confidence ✓ EducationSupports EducationThe bill provides a tax credit for school supplies, directly supporting parents and guardians with educational expenses for K-12 students.80% confidence

Sub-Topics Income Tax Tax Credits School Choice

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in committee · United States · House Sep 15, 2026

HR 10397: Survivors’ Rights Restitution Act of 2026

The Survivors' Rights Restitution Act of 2026 establishes a federal compensation program administered by the Attorney General for victims of sexual assault, abuse, trafficking, or exploitation involving Jeffrey Epstein or Ghislaine Maxwell, as well as victims whose rights were violated by the federal government. Petitions are filed with the United States Court of Federal Claims and assigned to special adjudicators who must be mental health professionals or experts in victim services, civil rights law, or claims administration. The process is designed to be informal and less adversarial than standard litigation, with decisions required within 120 days and a minimum compensation award of $123,000. Compensation is funded by a dedicated Treasury account that accepts forfeited assets and voluntary contributions, and payments are exempt from federal income tax and means-tested benefit calculations.

Topics ✓ Budget & TaxesSupports Budget & TaxesThe bill establishes a federal compensation program, directly impacting government spending and fiscal management to fund restitution for victims.90% confidence ✓ Criminal JusticeSupports Criminal JusticeThe bill establishes a federal compensation program for victims of sexual assault and other crimes, addressing victim rights and restitution within the criminal justice system.80% confidence ✓ HealthcareSupports HealthcareThe bill establishes a compensation program for victims of sexual assault and exploitation and requires adjudicators to be mental health professionals or victim services experts, indicating support for mental health and victim support within healt...75% confidence

Sub-Topics Income Tax Civil Rights Human Trafficking Victims' Rights Mental Health

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in committee · United States · House Sep 3, 2026

HR 10271: Mobile Workforce State Income Tax Simplification Act of 2026

The Mobile Workforce State Income Tax Simplification Act of 2026 restricts state income tax collection on employees who work in multiple states, limiting taxation to only the employee's home state and any other state where they perform duties for more than 30 days in a calendar year. This change directly affects multi-state workers and their employers by eliminating withholding and reporting requirements for wages earned in states where the employee does not meet the 30-day threshold. Employers are permitted to rely on employees' annual estimates of work location for tax purposes, unless the employer maintains a daily time and attendance tracking system or has actual knowledge of fraud. The bill excludes specific groups, such as professional athletes, entertainers, film production staff, and public figures, from these simplified rules, and it takes effect on January 1 of the second calendar year following its enactment.

Topics ✗ Budget & TaxesOpposes Budget & TaxesThe bill restricts state income tax collection by limiting taxation to the home state or states with >30 days of work, reducing revenue for other states.85% confidence

Sub-Topics Income Tax

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in committee · United States · House Sep 3, 2026

HR 10282: Stronger Start for Working Families Act

The Stronger Start for Working Families Act amends the Internal Revenue Code to make the child tax credit fully refundable for all eligible taxpayers. By lowering the earned income threshold from $3,000 to $1, the bill removes the requirement that families must have a minimum level of earnings to receive the full credit amount. This change directly affects working families with children who previously had their refundable credit capped based on their income. The provision is scheduled to take effect for tax years beginning after December 31, 2025.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill expands the refundable child tax credit by lowering income thresholds, providing direct financial relief to working families.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentBill expands the child tax credit for low-income working families by removing minimum earnings thresholds, directly supporting worker financial stability.75% confidence

Sub-Topics Income Tax Tax Credits Tags Children

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in committee · United States · House Sep 2, 2026

HR 10236: Protecting Student Athletes from Unexpected Tax Liability Act

The Protecting Student Athletes from Unexpected Tax Liability Act requires companies to withhold 30 percent of income tax from payments made for a student athlete's name, image, and likeness. This rule treats these specific commercial payments as if they were standard wages, even though the athletes are not classified as employees. The bill also waives penalties for underpaid taxes in the first year a student athlete is subject to this new withholding requirement. To ensure the policy works effectively, the Treasury Department must report to Congress by 2029 on whether the 30 percent rate is appropriate and how well companies are complying with the law.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill mandates tax withholding for student athletes to prevent underpayment and liability, promoting fiscal compliance and protecting individuals from unexpected tax burdens.85% confidence ✓ EducationSupports EducationBill protects student athletes from tax penalties and ensures proper withholding for NIL income, supporting their financial stability in higher education.75% confidence

Sub-Topics Income Tax

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in committee · United States · Senate Jul 23, 2026

S 5127: Harley Jacobsen Clinical Trial Participant Income Exemption Act of 2026

This bill creates a tax exemption for money received by individuals who participate in approved clinical trials, allowing them to keep compensation and expense reimbursements without paying federal income tax. It also ensures that these payments are not counted as income or resources when determining eligibility for federal or federally funded assistance programs. The changes apply to any payments made after December 31, 2025, and are designed to help participants in studies covering a broader range of diseases and conditions.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief and expands eligibility for assistance programs for clinical trial participants.90% confidence ✓ HealthcareSupports HealthcareBill provides tax exemptions and eligibility protections for clinical trial participants, directly supporting research and patient access to medical studies.90% confidence

Sub-Topics Income Tax Tax Incentives

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in committee · United States · House Aug 3, 2026

HR 10029: Supporting Students and Families Act

The Supporting Students and Families Act creates a new tax credit to help offset costs for elementary and secondary school supplies. This credit allows taxpayers to claim up to $200 for expenses related to books, supplies, and equipment for dependents attending public, private, or religious schools. The benefit is reduced for individuals with modified adjusted gross incomes exceeding $150,000 and cannot be claimed for expenses already covered by Coverdell education savings accounts. The changes will take effect for taxable years beginning after December 31, 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates a new tax credit to offset school supply costs, providing tax relief and financial support to families.95% confidence ✓ EducationSupports EducationBill creates a tax credit to offset school supply costs for students in public, private, and religious schools, enhancing educational access and financial relief.90% confidence

Sub-Topics Income Tax Tax Credits K-12 Education School Funding Student Financial Aid

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in committee · United States · Senate Jul 22, 2026

S 5084: A bill to amend the Internal Revenue Code of 1986 to apply inflation adjustments to the base amount and adjusted base amount for purposes of determining taxable social security benefits.

This bill proposes to automatically increase the income thresholds used to determine how much of Social Security benefits are subject to federal income tax. Starting in 2027, the specific dollar limits would be adjusted annually based on the official cost-of-living adjustment, with any resulting amounts rounded up to the nearest hundred dollars. The change directly affects retirees and other individuals who receive Social Security payments, ensuring that the income levels triggering taxes on those benefits keep pace with inflation. By updating these thresholds, the legislation aims to prevent the taxable portion of benefits from growing disproportionately as prices rise over time.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases tax thresholds for Social Security benefits, providing tax relief to retirees and reducing the tax burden on lower-income seniors.85% confidence

Sub-Topics Income Tax

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