3.0.0 3326 2023-01-11T13:41:42Z 2023-01-11T13:41:42Z Senate S 2018-08-01 115 ssfi00 Finance Committee Senate Standing Referred to 2018-08-01T19:01:47Z 2018-08-01 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2018-08-01 Introduced in Senate IntroReferral 10000 9 Library of Congress K000383 Sen. King, Angus S., Jr. [I-ME] Angus King I ME S. N R000595 Sen. Rubio, Marco [R-FL] Marco Rubio R FL 2018-08-01 True Taxation Taxation 00 2018-08-01 Introduced in Senate 2018-12-17T18:41:36Z Tax Fairness for Disabled Workers Act

This bill amends the Internal Revenue Code to prohibit certain lump-sum payments of Social Security Disability Insurance (SSDI) benefits from being included as income to determine if a taxpayer meets the income requirements for the premium assistance tax credit. The bill applies to lump-sum SSDI payments that are: (1) received during the taxable year, and (2) attributable to prior taxable years.

(The premium assistance tax credit is provided to eligible individuals and families to subsidize the purchase of health insurance plans on an exchange established under the Patient Protection and Affordable Care Act.)

]]> Tax Fairness for Disabled Workers Act Display Title Tax Fairness for Disabled Workers Act Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to ensure proper allocation of lump-sum payments of disability insurance benefits for determinations of modified adjusted gross income under the refundable tax credit for coverage under a qualified health plan. Introduced in Senate IS Short Titles as Introduced Tax Fairness for Disabled Workers Act Introduced in Senate 2018-08-01T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115s3326is/xml/BILLS-115s3326is.xml 2018-08-01 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.