TAX CUTS AND JOBS ACT
Bills and resolutions
Arctic National Wildlife Refuge: repeal oil and gas program and preserve Arctic coastal plain (see H.R. 3067), H1726 [29AP]
Taxation: increase adjusted gross income limitation for above-the-line deduction of expenses of performing artist employees (see S. 1121), S1835 [25MR] (see H.R. 721), H394 [24JA]
——— increase limitation on deduction for State and local taxes (see H.R. 246), H87 [9JA]
——— make permanent certain Tax Cuts and Jobs Act provisions affecting individuals, families, and small businesses (see H.R. 137), H32 [3JA]
——— reinstate deduction for personal casualty losses (see S. 1773), S2951 [15MY] (see H.R. 3469), H2103 [15MY]
——— repeal limitation on deductions for certain taxes, including State and local taxes (see H.R. 430), H184 [15JA]
——— repeal scheduled reduction in deduction for foreign-derived intangible income (see H.R. 1062), H553 [6FE]
Letters
Revenue estimates to extend permanently certain Tax Cuts and Jobs Act provisions affecting individuals, families, and small businesses: Thomas A. Barthold, Committee on Taxation (Joint), S2319 [4AP]
Memorandums
Pfizer’s Colossal Tax Avoidance—How Pfizer Used ‘‘Round Tripping’’ Scheme To Avoid Billions in Taxes on U.S. Drug Sales: Committee on Finance (Senate) Democratic Staff, S1885–S1887 [27MR]
Remarks in House
Budget: use of ‘‘current policy’’ v. ‘‘current law’’ baseline relative to extension of tax policy legislation, H1455–H1457 [7AP]
Economy: impact of tax cuts, H1866–H1868 [6MY], H2212 [21MY]
Taxation: make 199A deduction for pass-through business income permanent, H97 [13JA]
——— make permanent certain Tax Cuts and Jobs Act provisions affecting individuals, families, and small businesses, H1858, H1861, H1862, H1863 [6MY], H2009, H2038 [14MY]
——— repeal limitation on deductions for certain taxes, including State and local taxes, H286 [22JA], H1850, H1851 [5MY], H1864 [6MY], H1940 [8MY], H1989 [13MY], H2098 [15MY], H2349 [21MY], H2499 [5JN], H3169 [2JY]
Remarks in Senate
Budget: use of ‘‘current policy’’ v. ‘‘current law’’ baseline relative to extension of tax policy legislation, S1883 [27MR], S2161–S2163, S2266 [3AP], S2287, S2316, S2333, S2338–S2341 [4AP], S3537 [25JN], S3568–S3570 [26JN], S3623–S3626 [28JN]
Economy: impact of tax cuts, S47 [8JA], S166–S174 [15JA], S698, S718 [5FE], S1031–S1037 [19FE], S1063 [20FE], S1620–S1622 [10MR], S2013, S2016, S2070–S2072 [31MR], S2143–S2147 [3AP], S2275–S2285, S2316, S2324, S2335, S2341 [4AP], S2451–S2453 [7AP]
Impact, S1794 [24MR], S2593 [28AP], S2744 [5MY]
One Big Beautiful Bill Act: impact, S6444 [9SE]
Pfizer, Inc.: investigation of alleged tax avoidance practices, S1885–S1890 [27MR]
Taxation: make permanent certain Tax Cuts and Jobs Act provisions affecting individuals, families, and small businesses, S2327 [4AP], S2789–S2791 [7MY], S3619–S3621 [28JN]
——— permanently extend limitation on deduction for State and local taxes, S4072 [30JN]
——— repeal limitation on deductions for certain taxes, including State and local taxes, S238, S241 [17JA], S503 [30JA], S2984 [20MY], S3020 [21MY]
Statements
NAW Urges Congress To Support House Budget Resolution, Prevent Detrimental Tax Increases on American Workers: National Association of Wholesale-Distributors, H808 [25FE]
Tables
Estimated revenue effects of permanent extension of certain Tax Cuts and Jobs Act provisions and associated change in outlays for debt service costs, S2320 [4AP]