TAX CUTS AND JOBS ACT

Amendments

Arctic National Wildlife Refuge: repeal oil and gas program (H.R. 1146), H7680, H7681, H7682, H7683 [12SE]

——— repeal oil and gas program (H.R. 1146), consideration (H. Res. 548), H7571 [10SE]

Taxation: modify limitation on deduction of State and local taxes (H.R. 5377), H12283 [19DE]

——— modify limitation on deduction of State and local taxes (H.R. 5377), consideration (H. Res. 772), H12220 [19DE]

Articles and editorials

Trump Tax Cuts Did Little To Boost Economic Growth in 2018, Study Says, H12218 [19DE]

Trump’s Trillion-Dollar Hit to Homeowners, H12275 [19DE]

2017 Tax Cuts Didn’t Work, the Data Prove It, H12217 [19DE]

Bills and resolutions

Arctic National Wildlife Refuge: repeal oil and gas program (see H.R. 1146), H1517 [11FE]

——— repeal oil and gas program (H.R. 1146), consideration (see H. Res. 548), H7558 [9SE]

Dept. of the Treasury: collect data and issue report on opportunity zone tax incentives created by Tax Cuts and Jobs Act (see S. 1344), S2687 [7MY] (see H.R. 2593), H3500 [8MY]

IRS: provide for a one-time safe harbor for certain failures by individuals and small businesses to pay estimated income tax following implementation of Tax Cuts and Jobs Act (see S. 687), S1705 [6MR] (see H.R. 1300), H2038 [15FE]

Taxation: incentivize manufacturers to relocate to opportunity zones (see H.R. 3390), H5006 [20JN]

——— increase adjusted gross income limitation for above-the-line deduction of expenses of performing artist employees (see H.R. 3121), H4342 [5JN]

——— increase limitation on deduction for State and local taxes (see H.R. 1757), H2743 [14MR]

——— make permanent certain changes made to the child tax credit (see S. 2490), S5539 [17SE] (see H.R. 217), H209 [3JA]

——— make permanent individual tax rates in effect for taxable years 2018–2025 and medical expense deduction, make certain bonuses tax free, increase standard deduction, and make child tax credit fully refundable (see H.R. 957), H1349 [4FE]

——— make permanent the increase in standard deduction, increase in and modifications of the child tax credit, and repeal of deduction for certain personal exemptions (see H.R. 22), H201 [3JA]

——— make permanent the individual tax rates in effect for taxable years 2018–2025 (see S. 1162), S2433 [11AP]

——— modify effective date for modification of net operating loss deductions (see H.R. 3587), H5258 [27JN]

——— modify limitation on deduction of State and local taxes (see H.R. 5377), H10015 [10DE]

——— modify limitation on deduction of State and local taxes (H.R. 5377), consideration (see H. Res. 772), H12289 [19DE]

——— modify unearned income taxation of certain children (see H.R. 4728), H8227 [17OC]

——— repeal excise tax on private college endowments (see H.R. 4438), H7865 [20SE]

——— repeal limitation on deduction for State and local taxes and restore higher tax rates for upper income individuals (see S. 437), S1165 [11FE] (see H.R. 1142), H1517 [11FE]

——— repeal limitation on deductions for certain taxes, including State and local taxes (see H.R. 188), H208 [3JA] (see H.R. 257), H228 [4JA] (see H.R. 515), H518 [11JA]

——— repeal opportunity zones (see H.R. 5252), H9174 [22NO]

——— require information reporting relative to qualified opportunity zone tax incentives enacted by the Tax Cuts and Jobs Act and require public reports related to such tax incentives (see S. 2994), S6888 [5DE]

——— require lead remediation for qualified opportunity zone property originally constructed before a certain date (see H.R. 4011), H7464 [25JY]

——— treat Alaska Permanent Fund dividends as earned income for purposes of the kiddie tax (see S. 2078), S4773 [10JY]

——— treat certain first responder survivor benefits as earned income for purposes of the kiddie tax (see H.R. 2840), H4009 [20MY]

——— treat certain military survivor benefits as earned income for purposes of the kiddie tax (see S. 1370), S2743 [8MY] (see H.R. 2481), H3439 [2MY] (see H.R. 2716), H3788 [14MY]

——— treat certain payments made by tribal governments as earned income for purposes of the kiddie tax (see H.R. 2810), H3924 [16MY]

——— treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax (see H.R. 2806), H3924 [16MY]

——— treat certain tribal benefits as earned income for purposes of the kiddie tax (see S. 2079), S4773 [10JY]

——— treat non-tuition portion of scholarships as earned income for purposes of the kiddie tax (see S. 1667), S3105 [23MY]

Letters

Arctic Cultural and Coastal Plain Protection Act: Sayers Tuzroyluk, Rex A. Rock, Sr., and John Hopson, Jr., Voice of the Arctic Iñupiat (organization), H7678 [12SE]

——— several organizations, H7613, H7627 [11SE], H7677 [12SE]

——— Terry O’Sullivan, Laborers’ International Union of North America (LIUNA), H7613, H7628 [11SE], H7677 [12SE]

Gold Star Family Tax Relief Act: several veterans and military organizations, H4145 [23MY]

Restoring Tax Fairness for States and Localities Act: several organizations, H12274 [19DE]

——— William J. Johnson, National Association of Police Organizations, Inc., H12281 [19DE]

Motions

Arctic National Wildlife Refuge: repeal oil and gas program (H.R. 1146), H7687 [12SE]

Taxation: modify limitation on deduction of State and local taxes (H.R. 5377), H12281 [19DE]

Notices

Estimated budget effects of H.R. 1146, Arctic Cultural and Coastal Plain Protection Act, H7702 [12SE]

Intention to object to H.R. 1146, Arctic Cultural and Coastal Plain Protection Act: Senator Cassidy, S5478 [12SE]

Remarks in House

Arctic National Wildlife Refuge: certify that repeal of oil and gas program will not adversely effect employment for Native Americans, minorities, and women, H7682, H7683 [12SE]

——— prohibit repeal of oil and gas program until Alaska Natives living closest to the proposed development site have been consulted regarding the effect of the repeal on their quality of life, H7681, H7682 [12SE]

——— repeal oil and gas program (H.R. 1146), H7605, H7607, H7610, H7611 [11SE], H7671–H7690, H7700 [12SE], H7822, H7823 [19SE]

——— repeal oil and gas program (H.R. 1146), consideration (H. Res. 548), H7566–H7571 [10SE]

——— repeal oil and gas program (H.R. 1146), motion to recommit, H7687, H7688 [12SE]

Economy: status, H3552 [9MY]

Impact, H2508 [7MR], H3334 [30AP], H3470 [7MY], H4074, H4112 [22MY], H5312 [10JY], H5588 [11JY], H8591 [29OC], H9263, H9288 [5DE]

Taxation: modify limitation on deduction of State and local taxes, E1637 [19DE]

——— modify limitation on deduction of State and local taxes (H.R. 5377), H12270–H12284 [19DE]

——— modify limitation on deduction of State and local taxes (H.R. 5377), consideration (H. Res. 772), H12214–H12221 [19DE]

——— modify limitation on deduction of State and local taxes (H.R. 5377), motion to recommit, H12281–H12283 [19DE]

——— repeal limitation on deductions for certain taxes, including State and local taxes, H555 [15JA], H9230 [4DE], H9281 [5DE], H9337 [6DE], H9382 [9DE], H9956 [10DE], H10033 [11DE], H10127 [12DE], H10602 [17DE], E1578 [11DE]

——— repeal limitation on deductions for certain taxes, including State and local taxes (H.R. 188), H2515 [7MR], H2686 [13MR]

——— repeal limitation on deductions for certain taxes, including State and local taxes (H.R. 257), H2686 [13MR]

——— repeal limitation on deductions for certain taxes, including State and local taxes (H.R. 515), H12278 [19DE]

——— retain limitation on deduction of State and local taxes for certain high-income taxpayers, H12281–H12283 [19DE]

——— treat certain first responder survivor benefits as earned income for purposes of the kiddie tax, H4137, H4143 [23MY]

——— treat certain military survivor benefits as earned income for purposes of the kiddie tax, H4020, H4028–H4030 [21MY], H4137, H4139, H4141–H4147 [23MY]

——— treat certain payments made by tribal governments as earned income for purposes of the kiddie tax, H4142, H4143 [23MY]

——— treat certain scholarships and fellowship grants as earned income for purposes of the kiddie tax, H4124, H4143 [23MY]

Trump, President: evaluation of administration relative to the economy, H1274 [29JA], H1432 [7FE], H3455 [7MY]

——— State of the Union Message, H1379 [6FE]

Remarks in Senate

Arctic National Wildlife Refuge: repeal oil and gas program (H.R. 1146), S5648 [24SE]

Budget: comply with pay-as-you-go requirement, S4995 [23JY]

Community development: impact of creation of opportunity zones, S2546–S2551 [1MY]

Congress: accomplishments of the 115th Congress, S2798 [14MY]

Economy: status, S2362 [10AP], S2546–S2551 [1MY], S2597 [2MY], S2625, S2626 [6MY], S2662, S2668 [7MY], S2708, S2725–S2728 [8MY], S2752, S2755 [9MY], S2798 [14MY], S4526 [26JN], S4713 [9JY]

Impact, S249 [16JA], S759 [30JA], S892–S896 [6FE], S1112 [7FE], S1192 [12FE], S1300 [13FE], S1349 [14FE], S1505, S1508 [27FE], S1644, S1646 [5MR], S1727 [7MR], S1772 [12MR], S2066 [28MR], S2204 [2AP], S2247 [4AP], S2351, S2358–S2362 [10AP], S2400, S2406, S2407 [11AP], S2534, S2544–S2546, S2558 [1MY], S2582 [2MY], S2730 [8MY], S2988 [21MY], S3454 [13JN], S5029 [24JY], S5075 [25JY], S5687 [25SE], S6048–S6050 [22OC], S6066 [23OC], S6421 [6NO], S6960–S6966, S6975 [11DE], S7003 [12DE], S7059, S7076 [17DE]

IRS: waive underpayment penalties for taxpayers due to implementation of new withholding tables under Tax Cuts and Jobs Act, S1110 [7FE]

Taxation: extend wind production tax credit, S6638–S6640 [19NO]

——— rates, S249 [16JA], S759 [30JA]

——— repeal limitation on deduction for State and local taxes and restore higher tax rates for upper income individuals (S. 437), S1509 [27FE]

——— treat certain military survivor benefits as earned income for purposes of the kiddie tax (S. 1370), S2985 [21MY]

Trump, President: evaluation of administration, S845 [5FE]

——— evaluation of administration relative to workers’ rights, S5686 [25SE]

——— State of the Union Message, S882–S884, S891–S893 [6FE]

Reports filed

Arctic Cultural and Coastal Plain Protection Act: Committee on Natural Resources (House) (H.R. 1146) (H. Rept. 116–133), H5255 [27JN]

Consideration of H.R. 1146, Arctic Cultural and Coastal Plain Protection Act: Committee on Rules (House) (H. Res. 548) (H. Rept. 116–200), H7558 [9SE]

Consideration of H.R. 5377, Restoring Tax Fairness for States and Localities Act: Committee on Rules (House) (H. Res. 772) (H. Rept. 116–357), H12289 [19DE]

Restoring Tax Fairness for States and Localities Act: Committee on Ways and Means (House) (H.R. 5377) (H. Rept. 116–345), H10262 [13DE]

Resolutions by organizations

Urge Congress to restore full deductibility of State and local taxes: New Jersey State League of Municipalities, E1578 [11DE]

——— New Jersey State League of Municipalities (excerpt), H10033 [11DE]

Statements

Arctic Cultural and Coastal Plain Protection Act: Executive Office of the President, H7612, H7627 [11SE], H7677 [12SE]

Restoring Tax Fairness for States and Localities Act: Alex Hendrie, Americans for Tax Reform (organization), H12273 [19DE]

——— Brent Gardner, Americans for Prosperity (organization), H12273 [19DE]

——— Executive Office of the President, H12216 [19DE]

——— Heritage Action for America (organization), H12274 [19DE]

——— National Taxpayers Union, H12273 [19DE]

Tables

Estimated pay-as-you-go effects of H.R. 1146, Arctic Cultural and Coastal Plain Protection Act, H7702 [12SE]

Impact on income tax, S2545 [1MY]

Texts of

H. Res. 548, consideration of H.R. 205, Protecting and Securing Florida’s Coastline Act, H.R. 1146, Arctic Cultural and Coastal Plain Protection Act, and H.R. 1941, Coastal and Marine Economies Protection Act, H7566 [10SE]

H. Res. 772, consideration of H.R. 5377, Restoring Tax Fairness for States and Localities Act, H12214 [19DE]

H.R. 1146, Arctic Cultural and Coastal Plain Protection Act, H7680 [12SE]

H.R. 5377, Restoring Tax Fairness for States and Localities Act, H12270 [19DE]

S. 1370, Gold Star Family Tax Relief Act, S2985 [21MY]