3.0.0 5377 2022-10-28T01:45:57Z 2022-10-28T01:45:57Z House HR 2019-12-10 116 [Congressional Record Volume 165, Number 197 (Tuesday, December 10, 2019)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. SUOZZI:H.R. 5377.Congress has the power to enact this legislation pursuantto the following:The Congress enacts this bill pursuant to Sections 7 & 8 ofArticle I of the United States Constitution and Amendment XVIof the United States Constitution.[Page H10016]]]> ssfi00 Finance Committee Senate Standing Referred to 2020-01-03T17:44:28Z hswm00 Ways and Means Committee House Standing Reported by 2019-12-13T20:35:20Z Markup by 2019-12-11T15:52:21Z Referred to 2019-12-10T15:01:20Z H. Rept. 116-345 Supporting America’s First Responders Act of 2019 116 5342 HR 2019-12-06 Referred to the House Committee on Ways and Means. Related bill CRS Supporting America’s Teachers Act of 2019 116 5352 HR 2019-12-06 Referred to the House Committee on Ways and Means. Related bill CRS Restoring Tax Fairness for States and Localities Act 116 3178 S 2020-01-09 Read twice and referred to the Committee on Finance. Identical bill CRS Providing for consideration of the bill (H.R. 5377) to amend the Internal Revenue Code of 1986 to modify the limitation on deduction of State and local taxes, and for other purposes. 116 772 HRES 2019-12-19 Motion to reconsider laid on the table Agreed to without objection. 10:37:02 Related bill House 2020-01-03 ssfi00 Finance Committee Senate Received in the Senate and Read twice and referred to the Committee on Finance. IntroReferral 2019-12-19 16:10:54 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2019-12-19 16:10:52 On passage Passed by recorded vote: 218 - 206 (Roll no. 700). Floor H37100 2 House floor actions 700 https://clerk.house.gov/evs/2019/roll700.xml House 116 2019-12-19T21:10:52Z 1 2019-12-19 16:10:52 Passed/agreed to in House: On passage Passed by recorded vote: 218 - 206 (Roll no. 700). Floor 8000 9 Library of Congress 700 https://clerk.house.gov/evs/2019/roll700.xml House 116 2019-12-19T21:10:52Z 1 2019-12-19 16:01:43 On motion to recommit with instructions Agreed to by the Yeas and Nays: 388 - 36 (Roll no. 699). Floor H36110 2 House floor actions hswm00 Ways and Means Committee 699 https://clerk.house.gov/evs/2019/roll699.xml House 116 2019-12-19T21:01:43Z 1 2019-12-19 15:35:19 The previous question on the motion to recommit with instructions was ordered without objection. Floor H8A000 2 House floor actions 2019-12-19 15:24:12 DEBATE - The House proceeded with 10 minutes of debate on the Rice (SC) motion to recommit with instructions. The instructions contained in the motion seek to require the bill to be reported back to the House with an amendment to strike and amend language in sections 2(a), 3(a), 4(a), 4(b)(2), 5(a), and 5(c) of the bill. Floor H8D000 2 House floor actions 2019-12-19 15:23:35 Mr. Rice (SC) moved to recommit with instructions to the Committee on Ways and Means. (text: CR H12281) Floor H36100 2 House floor actions hswm00 Ways and Means Committee 2019-12-19 15:22:54 The previous question was ordered pursuant to the rule. Floor H35000 2 House floor actions 2019-12-19 15:00:34 DEBATE - The House proceeded with further debate on H.R. 5377. Floor H8D000 2 House floor actions 2019-12-19 14:09:54 DEBATE - The House proceeded with one hour of debate on H.R. 5377. Floor H8D000 2 House floor actions 2019-12-19 14:07:48 Considered under the provisions of rule H. Res. 772. (consideration: CR H12270-12284; text: CR H12270-12271) Floor H30000 2 House floor actions 2019-12-13 Placed on the Union Calendar, Calendar No. 275. Calendars H12410 2 House floor actions U00275 2019-12-13 Reported (Amended) by the Committee on Ways and Means. H. Rept. 116-345. Committee H12200 2 House floor actions hswm00 Ways and Means Committee 2019-12-13 Reported (Amended) by the Committee on Ways and Means. H. Rept. 116-345. Committee 5000 9 Library of Congress hswm00 Ways and Means Committee 2019-12-11 hswm00 Ways and Means Committee 1 House committee actions Ordered to be Reported (Amended) by the Yeas and Nays: 24 - 17. Committee 2019-12-11 hswm00 Ways and Means Committee 1 House committee actions Committee Consideration and Mark-up Session Held. Committee 2019-12-10 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2019-12-10 Introduced in House IntroReferral Intro-H 9 Library of Congress 2019-12-10 Introduced in House IntroReferral 1000 9 Library of Congress S001201 Rep. Suozzi, Thomas R. [D-NY-3] Thomas Suozzi D NY R. 3 N T000460 Rep. Thompson, Mike [D-CA-5] MIKE THOMPSON D CA 5 2019-12-10 True P000096 Rep. Pascrell, Bill, Jr. [D-NJ-9] WILLIAM PASCRELL D NJ J. 9 2019-12-10 True K000210 Rep. King, Peter T. [R-NY-2] PETER KING R NY T. 2 2019-12-10 True B001292 Rep. Beyer, Donald S., Jr. [D-VA-8] Donald Beyer D VA S. 8 2019-12-10 True B001296 Rep. Boyle, Brendan F. [D-PA-2] Brendan Boyle D PA F. 2 2019-12-10 True C001080 Rep. Chu, Judy [D-CA-27] Judy Chu D CA 27 2019-12-10 True D000096 Rep. Davis, Danny K. [D-IL-7] DANNY DAVIS D IL K. 7 2019-12-10 True H001038 Rep. Higgins, Brian [D-NY-26] Brian Higgins D NY 26 2019-12-10 True L000557 Rep. Larson, John B. [D-CT-1] JOHN LARSON D CT B. 1 2019-12-10 True P000613 Rep. Panetta, Jimmy [D-CA-20] Jimmy Panetta D CA 20 2019-12-10 True S001156 Rep. Sánchez, Linda T. [D-CA-38] Linda Sánchez D CA T. 38 2019-12-10 True S001190 Rep. Schneider, Bradley Scott [D-IL-10] Bradley Schneider D IL Scott 10 2019-12-10 True C001117 Rep. Casten, Sean [D-IL-6] Sean Casten D IL 6 2019-12-10 True C001123 Rep. Cisneros, Gilbert Ray, Jr. [D-CA-39] Gilbert Cisneros D CA Ray 39 2019-12-10 True C001110 Rep. Correa, J. Luis [D-CA-46] J. Correa D CA Luis 46 2019-12-10 True C001119 Rep. Craig, Angie [D-MN-2] Angie Craig D MN 2 2019-12-10 True E000179 Rep. Engel, Eliot L. [D-NY-16] ELIOT ENGEL D NY L. 16 2019-12-10 True E000215 Rep. Eshoo, Anna G. [D-CA-18] ANNA ESHOO D CA G. 18 2019-12-10 True K000394 Rep. Kim, Andy [D-NJ-3] Andy Kim D NJ 3 2019-12-10 True L000593 Rep. Levin, Mike [D-CA-49] Mike Levin D CA 49 2019-12-10 True L000480 Rep. Lowey, Nita M. [D-NY-17] NITA LOWEY D NY M. 17 2019-12-10 True M001203 Rep. Malinowski, Tom [D-NJ-7] Tom Malinowski D NJ 7 2019-12-10 True M001137 Rep. Meeks, Gregory W. [D-NY-5] GREGORY MEEKS D NY W. 5 2019-12-10 True M001188 Rep. Meng, Grace [D-NY-6] Grace Meng D NY 6 2019-12-10 True M001206 Rep. Morelle, Joseph D. [D-NY-25] Joseph Morelle D NY D. 25 2019-12-10 True N000002 Rep. Nadler, Jerrold [D-NY-10] JERROLD NADLER D NY 10 2019-12-10 True P000616 Rep. Phillips, Dean [D-MN-3] Dean Phillips D MN 3 2019-12-10 True P000618 Rep. Porter, Katie [D-CA-45] Katie Porter D CA 45 2019-12-10 True R000606 Rep. Raskin, Jamie [D-MD-8] Jamie Raskin D MD 8 2019-12-10 True R000602 Rep. Rice, Kathleen M. [D-NY-4] Kathleen Rice D NY M. 4 2019-12-10 True R000613 Rep. Rose, Max [D-NY-11] Max Rose D NY 11 2019-12-10 True S001207 Rep. Sherrill, Mikie [D-NJ-11] Mikie Sherrill D NJ 11 2019-12-10 True S001165 Rep. Sires, Albio [D-NJ-8] Albio Sires D NJ 8 2019-12-10 True T000483 Rep. Trone, David J. [D-MD-6] David Trone D MD J. 6 2019-12-10 True U000040 Rep. Underwood, Lauren [D-IL-14] Lauren Underwood D IL 14 2019-12-10 True W000822 Rep. Watson Coleman, Bonnie [D-NJ-12] Bonnie Watson Coleman D NJ 12 2019-12-10 True C001069 Rep. Courtney, Joe [D-CT-2] Joe Courtney D CT 2 2019-12-10 True E000297 Rep. Espaillat, Adriano [D-NY-13] Adriano Espaillat D NY 13 2019-12-10 True H001090 Rep. Harder, Josh [D-CA-10] Josh Harder D CA 10 2019-12-10 True M001185 Rep. Maloney, Sean Patrick [D-NY-18] Sean Maloney D NY Patrick 18 2019-12-11 False K000391 Rep. Krishnamoorthi, Raja [D-IL-8] Raja Krishnamoorthi D IL 8 2019-12-11 False H001068 Rep. Huffman, Jared [D-CA-2] Jared Huffman D CA 2 2019-12-11 False G000581 Rep. Gonzalez, Vicente [D-TX-15] Vicente Gonzalez D TX 15 2019-12-11 False G000585 Rep. Gomez, Jimmy [D-CA-34] Jimmy Gomez D CA 34 2019-12-11 False W000825 Rep. Wexton, Jennifer [D-VA-10] Jennifer Wexton D VA 10 2019-12-11 False N000147 Del. Norton, Eleanor Holmes [D-DC-At Large] ELEANOR NORTON D DC HOLMES 0 2019-12-13 False D000216 Rep. DeLauro, Rosa L. [D-CT-3] ROSA DELAURO D CT 3 2019-12-13 False L000582 Rep. Lieu, Ted [D-CA-33] Ted Lieu D CA 33 2019-12-13 False B001304 Rep. Brown, Anthony G. [D-MD-4] Anthony Brown D MD G. 4 2019-12-13 False P000034 Rep. Pallone, Frank, Jr. [D-NJ-6] FRANK PALLONE D NJ 6 2019-12-13 False D000598 Rep. Davis, Susan A. [D-CA-53] SUSAN DAVIS D CA A. 53 2019-12-13 False S001175 Rep. Speier, Jackie [D-CA-14] Jackie Speier D CA 14 2019-12-13 False 2019-12-13T20:42:05Z H.R. 5377, Restoring Tax Fairness for States and Localities Act https://www.cbo.gov/publication/55956 As ordered reported by the House Committee on Ways and Means on December 11, 2019. Taxation Income tax deductions Income tax rates State and local taxation Tax administration and collection, taxpayers Tax treatment of families Taxation 00 2019-12-10 Introduced in House 2019-12-12T21:33:20Z Restoring Tax Fairness for States and Localities Act

This bill increases the tax deduction for state and local taxes in 2019 to $20,000 for persons filing a joint tax return. It eliminates the current $10,000 cap on the deduction in 2020 and 2021.

The bill increases the top marginal income tax rate to 39.6% beginning in 2020, and reduces the dollar amount at which the increased tax rate begins.

]]> 07 2019-12-13 Reported to House 2019-12-20T17:46:56Z Restoring Tax Fairness for States and Localities Act

This bill increases the tax deduction for state and local taxes in 2019 to $20,000 for persons filing a joint tax return. It eliminates the current $10,000 cap on the deduction in 2020 and 2021.

The bill increases the deduction for the expenses of elementary and secondary school teachers from $250 to $500. It also allows a deduction from gross income (above-the-line deduction) for expenses of first responders, up to $500, for tuition or fees for professional development courses related to service as a first responder or for uniforms used by first responders. The bill defines "first responder" as any individual employed as a law enforcement officer, firefighter, paramedic, or emergency medical technician for at least 1,000 hours during the taxable year.

The bill increases the top marginal income tax rate to 39.6% beginning in 2020, and reduces the dollar amount at which the increased tax rate begins.

]]> 53 2019-12-19 Passed House 2020-01-08T20:42:24Z Restoring Tax Fairness for States and Localities Act

This bill increases the tax deduction for state and local taxes in 2019 to $20,000 for persons filing a joint tax return if the adjusted gross income of the taxpayer does not exceed $100 million. It eliminates the current $10,000 cap on the deduction in 2020 and 2021 except for taxpayers whose adjusted gross income exceeds $100 million.

The bill increases the deduction for the expenses of elementary and secondary school teachers from $250 to $1.000. It also allows a deduction from gross income (above-the-line deduction) for expenses of first responders, up to $1,000, for tuition or fees for professional development courses related to service as a first responder or for uniforms used by first responders. The bill defines "first responder" as any individual employed as a law enforcement officer, firefighter, paramedic, or emergency medical technician for at least 1,000 hours during the taxable year.

The bill increases the top marginal income tax rate to 39.6% beginning in 2020, and reduces the dollar amount at which the increased tax rate begins.

]]> Restoring Tax Fairness for States and Localities Act Display Title Restoring Tax Fairness for States and Localities Act Short Title(s) as Passed House Restoring Tax Fairness for States and Localities Act H House Engrossed in House EH Official Title as Introduced To amend the Internal Revenue Code of 1986 to modify the limitation on deduction of State and local taxes, and for other purposes. Reported in House RH Short Titles as Passed House Restoring Tax Fairness for States and Localities Act H House Short Title(s) as Introduced Restoring Tax Fairness for States and Localities Act Introduced in House IH Short Title(s) as Reported to House Restoring Tax Fairness for States and Localities Act H House Reported in House RH 725 116 HAMDT Pursuant to the instructions of the House in the Motion to Recommit the amendment was considered. Pursuant to the instructions of the House in the Motion to Recommit the amendment was considered. 2022-02-08T23:00:50Z 2019-12-19 On agreeing to the Thompson (CA) amendment (A002) Agreed to by voice vote. 16:03:15 T000460 Rep. Thompson, Mike [D-CA-5] MIKE THOMPSON D CA 5 2019-12-19T05:00:00Z House of Representatives 116 HR House H 5377 Restoring Tax Fairness for States and Localities Act 2022-10-28T01:45:57Z 7 2019-12-19 16:03:15 On agreeing to the Thompson (CA) amendment (A002) Agreed to by voice vote. Floor H34111 2 House floor actions 2019-12-19 16:02:03 Amendment (A002) offered by Mr. Thompson (CA). (consideration: CR H12283; text: CR H12283) Floor H3A100 2 House floor actions 2019-12-19 16:02:03 House amendment offered/reported by: Amendment (A002) offered by Mr. Thompson (CA).(consideration: CR H12283; text: CR H12283) NotUsed 71500 9 Library of Congress 2019-12-19 House amendment offered Floor 71000 9 Library of Congress 2019-12-19 16:03:15 House amendment agreed to: On agreeing to the Thompson (CA) amendment (A002) Agreed to by voice vote. Floor 72000 9 Library of Congress 2019-12-19 16:03:15 Amendment agreed to by House: On agreeing to the Thompson (CA) amendment (A002) Agreed to by voice vote. NotUsed 79000 9 Library of Congress 724 116 HAMDT Pursuant to the provisions of H.Res. 772, the amendment in the nature of a substitute recommended by the Committee on Ways and Means, printed in the bill, is adopted. Pursuant to the provisions of H.Res. 772, the amendment in the nature of a substitute recommended by the Committee on Ways and Means, printed in the bill, is adopted. 2022-02-08T23:00:50Z 2019-12-19 On agreeing to the Rules amendment (A001) Agreed to without objection. Rules Committee 2019-12-19T05:00:00Z House of Representatives 116 HR House H 5377 Restoring Tax Fairness for States and Localities Act 2022-10-28T01:45:57Z H.Res. 772 https://www.congress.gov/bill/116th-congress/house-resolution/772 5 2019-12-19 On agreeing to the Rules amendment (A001) Agreed to without objection. 72500 9 Library of Congress 2019-12-19 Amendment reported by the House Committee on Rules. 72500 9 Library of Congress 2019-12-19 House amendment agreed to: On agreeing to the Rules amendment (A001) Agreed to without objection. Floor 72000 9 Library of Congress 2019-12-19 House amendment offered Floor 71000 9 Library of Congress Referred in Senate 2020-01-03T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr5377rfs/xml/BILLS-116hr5377rfs.xml Engrossed in House 2019-12-19T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr5377eh/xml/BILLS-116hr5377eh.xml Reported in House 2019-12-13T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr5377rh/xml/BILLS-116hr5377rh.xml Introduced in House 2019-12-10T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr5377ih/xml/BILLS-116hr5377ih.xml 2020-01-03 Received in the Senate and 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.