[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5917 Introduced in House (IH)]

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114th CONGRESS
  2d Session
                                H. R. 5917

  To amend the Internal Revenue Code of 1986 to provide a refundable 
                     credit for menstrual products.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 18, 2016

   Ms. Meng introduced the following bill; which was referred to the 
                      Committee on Ways and Means


_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to provide a refundable 
                     credit for menstrual products.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Menstrual Products Tax Credit Act of 
2016''.

SEC. 2. REFUNDABLE CREDIT FOR MENSTRUAL PRODUCTS.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable credits) 
is amended by inserting after section 36B the following new section:

``SEC. 36C. MENSTRUAL PRODUCTS.

    ``(a) In General.--There shall be allowed as a credit against the 
tax imposed by this subtitle with respect to each eligible individual 
for whom the taxpayer is allowed a deduction under section 151 an 
amount equal to $120.
    ``(b) Limitation Based on Adjusted Gross Income.--
            ``(1) In general.--In the case of any taxpayer whose 
        modified adjusted gross income exceeds the threshold amount, 
        the amount of the credit allowable under subsection (a) shall 
        be zero. For purposes of the preceding sentence, the term 
        `modified adjusted gross income' means adjusted gross income 
        increased by any amount excluded from gross income under 
        section 911, 931, or 933.
            ``(2) Threshold amount.--For purposes of paragraph (1), the 
        term `threshold amount' means--
                    ``(A) $47,520 in the case of a joint return,
                    ``(B) $35,640 in the case of a head of household, 
                and
                    ``(C) $23,760 in the case of a separate return.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Eligible individual.--The term `eligible individual' 
        means an individual who uses menstrual products.
            ``(2) Menstrual products defined.--The term `menstrual 
        products' shall be determined by the Secretary of Health and 
        Human Services by regulation and provided to the Secretary, and 
        shall include tampons, pads, liners, cups, and similar products 
        used by women with respect to menstruation.
    ``(d) Adjustment for Inflation.--
            ``(1) In general.--For each taxable year beginning after 
        2017, the dollar amounts in subsections (a) and (b)(2) shall 
        each be increased by an amount equal to the product of--
                    ``(A) such dollar amount, and
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year, determined 
                by substituting `calendar year 2016' for `calendar year 
                1992' in subparagraph (B) thereof.
            ``(2) Rounding.--If any increase determined under paragraph 
        (1)--
                    ``(A) in the case of the dollar amount in 
                subsection (a) is not a multiple of $5, such increase 
                shall be rounded to the next highest multiple of $5, 
                and
                    ``(B) in the case of the dollar amount in 
                subsection (b)(2), is not a multiple of $1,000, such 
                increase shall be rounded to the next lowest multiple 
                of $1,000.
    ``(e) Regulations.--The Secretary shall prescribe such regulations 
as may be appropriate to carry out the purposes of this section.''.
    (b) Conforming Amendments.--
            (1) Section 1324(b)(2) of title 31, United States Code, is 
        amended by inserting ``36C,'' after ``36B,''.
            (2) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of the Internal Revenue Code of 1986 
        is amended by inserting after the item relating to section 36B 
        the following new item:

``Sec. 36C. Menstrual products.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2016.
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