H.R. 5771 - Tax Increase Prevention Act of 2014
- Sponsor:
- Dave Camp
- Summary:
- To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, to amend the Internal Revenue Code of 1986 to provide for the tax treatment of ABLE accounts established under State programs for the care of family members with disabilities, and for other purposes. (by CRS)
- Status:
- The bill has become law.
- Amendments:
- 14 proposed amendments. View amendments
PASSED on December 3, 2014.
1/2 required to pass
voted YES: 378
voted NO: 46
11 voted present/not voting
Tax Increase Prevention Act of 2014
H.R. 5771 — 113th Congress (2013–2014)
- Summary
- To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, to amend the Internal Revenue Code of 1986 to provide for the tax treatment of ABLE accounts established under State programs for the care of family members with disabilities, and for other purposes. (by CRS)
- Learn More
- At OpenCongress
- Title
- To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, and for other purposes.
- Other Titles
- Tax Increase Prevention Act of 2014
- Tax Technical Corrections Act of 2014
- ABLE Act of 2014
- Achieving a Better Life Experience Act of 2014
- Tax Increase Prevention Act of 2014
- Tax Technical Corrections Act of 2014
- ABLE Act of 2014
- Achieving a Better Life Experience Act of 2014
- Tax Increase Prevention Act of 2014
- Tax Technical Corrections Act of 2014
- Stephen Beck, Jr., ABLE Act of 2014
- Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014
- Tax Increase Prevention Act of 2014
- Tax Technical Corrections Act of 2014
- To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, to amend the Internal Revenue Code of 1986 to provide for the tax treatment of ABLE accounts established under State programs for the care of family members with disabilities, and for other purposes.
- To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, to amend the Internal Revenue Code of 1986 to provide for the tax treatment of ABLE accounts established under State programs for the care of family members with disabilities, and for other purposes.
- Sponsor
- Dave Camp
- Co-Sponsors
- Subjects
- Taxation
- Alcoholic beverages
- Alternative and renewable resources
- American Samoa
- Budget deficits and national debt
- Budget process
- Building construction
- Business investment and capital
- Capital gains tax
- Caribbean area
- Charitable contributions
- Coal
- Commuting
- Computers and information technology
- Congressional oversight
- Corporate finance and management
- Economic development
- Educational facilities and institutions
- Electric power generation and transmission
- Elementary and secondary education
- Employee benefits and pensions
- Employee hiring
- Energy efficiency and conservation
- Financial services and investments
- First responders and emergency personnel
- Food assistance and relief
- Food industry and services
- Foreign and international corporations
- General taxation matters
- Higher education
- Housing finance and home ownership
- Income tax credits
- Income tax deductions
- Income tax deferral
- Income tax exclusion
- Indian social and development programs
- Industrial facilities
- Insurance industry and regulation
- Interest, dividends, interest rates
- Land use and conservation
- Low- and moderate-income housing
- Military personnel and dependents
- Mining
- Performing arts
- Professional sports
- Public utilities and utility rates
- Puerto Rico
- Railroads
- Research and development
- Residential rehabilitation and home repair
- Retail and wholesale trades
- Sales and excise taxes
- Securities
- Small business
- Sports and recreation facilities
- State and local taxation
- Student aid and college costs
- Tax administration and collection, taxpayers
- Taxation of foreign income
- Teaching, teachers, curricula
- Television and film
- Transportation costs
- U.S. and foreign investments
- U.S. territories and protectorates
- Virgin Islands
- Wages and earnings
- Worker safety and health
- Related Bills
- H.R. 5775 (113th) : Powering American Jobs Act of 2014
- H.Con.Res. 124 (113th) : Providing for a Correction in the Enrollment of H.R. 5771.
- H.R. 5528 (113th) : Tax Technical Corrections Act of 2014
- H.R. 5773 (113th) : To Amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to Extend Certain Provisions Relating to Multiemployer Defined Benefit Pension Plans.
- S. 2261 (113th) : Tax Technical Corrections Act of 2014
- H.Res. 766 (113th) : Providing for Consideration of the Bill (H.R. 5771) to Amend the Internal Revenue Code of 1986 to Extend Certain Expiring Provisions and Make Technical Corrections, and for Other Purposes, and Providing for Consideration of the Bill (H.R. 647) to Amend the Internal Revenue Code of 1986 to Provide for the Tax Treatment of ABLE Accounts Established Under State Programs for the Care of Family Members with Disabilities, and for Other Purposes.
- S. 1859 (113th) : Tax Extenders Act of 2013
- H.R. 3751 (113th) : To Amend the Internal Revenue Code of 1986 to Extend the Rule Providing Parity for Exclusion from Income for Employer-Provided Mass Transit and Parking Benefits.
- H.R. 3941 (113th) : To Amend the Internal Revenue Code of 1986 to Extend for One Year the Deduction for Mortgage Insurance Premiums.
- H.R. 3944 (113th) : To Amend the Internal Revenue Code of 1986 to Extend for One Year Tax-Free Distributions from Individual Retirement Plans for Charitable Purposes.
- H.R. 3946 (113th) : To Amend the Internal Revenue Code of 1986 to Extend for One Year the Employer Wage Credit for Employees Who Are Active Duty Members of the Uniformed Services.
- H.R. 3948 (113th) : To Amend the Internal Revenue Code of 1986 to Extend for One Year the 15-Year Straight-Line Cost Recovery for Qualified Leasehold Improvements, Qualified Restaurant Buildings and Improvements, and Qualified Retail Improvements.
- H.R. 3949 (113th) : To Amend the Internal Revenue Code of 1986 to Extend for One Year the Enhanced Charitable Deduction for Contributions of Food Inventory.
- H.R. 3950 (113th) : To Amend the Internal Revenue Code of 1986 to Extend for One Year the Credit for Energy-Efficient Existing Homes.
- H.R. 3951 (113th) : To Amend the Internal Revenue Code of 1986 to Extend for One Year the Credit for Energy-Efficient New Homes.
- H.R. 3958 (113th) : Healing Our Heroes Act
- S. 1882 (113th) : A Bill to Amend the Internal Revenue Code of 1986 to Extend Parity for Exclusion from Income for Employer-Provided Mass Transit and Parking Benefits.
- H.R. 3942 (113th) : To Amend the Internal Revenue Code of 1986 to Extend for One Year the Deduction of State and Local General Sales Taxes.
- H.R. 3943 (113th) : To Amend the Internal Revenue Code of 1986 to Extend for One Year the Above-The-Line Deduction for Qualified Tuition and Related Expenses.
- S. 313 (113th) : ABLE Act of 2013
- H.R. 647 (113th) : ABLE Act of 2014
- Major Actions
Introduced 12/01/2014 Referred to Committee Amendments (14 proposed) Passed House 12/03/2014 Passed Senate 12/16/2014 Signed by President 12/19/2014 - Bill History
-
Chamber/Committee Motion Date Result select this vote House On Motion to Recommit with Instructions: H R 5771 Tax Increase Prevention Act 12/03/2014 This motion DID NOT PASS the House 197 voted YES 223 voted NO 15 voted present/not votingcurrently selected House H.R. 5771 (113th): Tax Increase Prevention Act of 2014 12/03/2014 This bill PASSED the House 378 voted YES 46 voted NO 11 voted present/not votingselect this vote Senate H.R. 5771 (113th): Tax Increase Prevention Act of 2014 12/16/2014 This bill PASSED the Senate 76 voted YES 16 voted NO 8 voted present/not votingAction Date Description Introduced 12/01/2014 12/01/2014 Referred to the Committee on Ways and Means, and in addition to the Committees on Education and the Workforce, and the Budget, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. 12/01/2014 Referred to House Ways and Means 12/01/2014 Referred to House Education and the Workforce 12/01/2014 Referred to House Budget 12/01/2014 Introduced in House 12/02/2014 Rules Committee Resolution H. Res. 766 Reported to House. The rule provides for a closed rule for H.R. 5771 and H.R. 647. 12/03/2014 Considered under the provisions of rule H. Res. 766. 12/03/2014 The rule provides for a closed rule for H.R. 5771 and H.R. 647. 12/03/2014 DEBATE - The House proceeded with one hour of debate on H.R. 5771. 12/03/2014 The previous question was ordered pursuant to the rule. 12/03/2014 Mr. Neal moved to recommit with instructions to the Committee on Ways and Means. 12/03/2014 DEBATE - The House proceeded with 10 minutes of debate on the Neal motion to recommit with instructions, pending reservation of a point order. The instructions contained in the motion seek to report the same back to the House forthwith with an amendment to deny any "inverted" corporations that change their residence from the United States in order to avoid paying U.S. taxes from receiving the tax benefits made available in the underlying legislation. Subsequently, the reservation of a point of order was withdrawn. 12/03/2014 The previous question on the motion to recommit with instructions was ordered without objection. 12/03/2014 Motion to reconsider laid on the table Agreed to without objection. 12/03/2014 12/03/2014 House amendment offered select this vote Vote 12/03/2014 On Motion to Recommit with Instructions: H R 5771 Tax Increase Prevention Act currently selected House Vote on Passage 12/03/2014 H.R. 5771 (113th): Tax Increase Prevention Act of 2014 12/03/2014 Amendment reported by the House Committee on Rules. 12/03/2014 House amendment offered/reported by : Amendment reported by the House Committee on Rules. 12/08/2014 Received in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time. Put on a legislative calendar 12/09/2014 Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 627. 12/09/2014 12/09/2014 Senate amendment submitted 12/12/2014 12/12/2014 Senate amendment submitted 12/12/2014 12/12/2014 Senate amendment submitted 12/12/2014 12/12/2014 Senate amendment submitted 12/12/2014 12/12/2014 Senate amendment submitted 12/12/2014 12/12/2014 Senate amendment submitted 12/12/2014 12/12/2014 Senate amendment submitted 12/12/2014 12/12/2014 Senate amendment submitted 12/12/2014 12/12/2014 Senate amendment submitted 12/12/2014 12/12/2014 Senate amendment submitted 12/12/2014 12/12/2014 Senate amendment submitted 12/12/2014 12/12/2014 Senate amendment submitted 12/12/2014 12/12/2014 Senate amendment submitted 12/15/2014 Motion to proceed to consideration of measure made in Senate. 12/16/2014 Motion to proceed to measure considered in Senate. 12/16/2014 Measure laid before Senate by unanimous consent. 12/16/2014 Pursuant to the provisions of H. Con. Res. 124, enrollment corrections on H.R. 5771 have been made. 12/16/2014 12/16/2014 Senate amendment submitted select this vote Senate Vote on Passage 12/16/2014 H.R. 5771 (113th): Tax Increase Prevention Act of 2014 12/17/2014 Message on Senate action sent to the House. Presented to President 12/18/2014 Presented to President. Signed 12/19/2014 Signed by President. Enacted 12/19/2014 Became Public Law No: 113-295. Number Sponsor Date Offered Status S. Amdt. 3980 Brown, Sherrod [D-OH] December 9, 2014 Offered on December 8, 2014. S. Amdt. 4105 Coburn, Thomas [R-OK] December 12, 2014 Offered on December 11, 2014. S. Amdt. 4106 Coburn, Thomas [R-OK] December 12, 2014 Offered on December 11, 2014. S. Amdt. 4107 Coburn, Thomas [R-OK] December 12, 2014 Offered on December 11, 2014. S. Amdt. 4108 Coburn, Thomas [R-OK] December 12, 2014 Offered on December 11, 2014. S. Amdt. 4109 Coburn, Thomas [R-OK] December 12, 2014 Offered on December 11, 2014. S. Amdt. 4110 Coburn, Thomas [R-OK] December 12, 2014 Offered on December 11, 2014. S. Amdt. 4111 Coburn, Thomas [R-OK] December 12, 2014 Offered on December 11, 2014. S. Amdt. 4112 Coburn, Thomas [R-OK] December 12, 2014 Offered on December 11, 2014. S. Amdt. 4113 Coburn, Thomas [R-OK] December 12, 2014 Offered on December 11, 2014. S. Amdt. 4114 Coburn, Thomas [R-OK] December 12, 2014 Offered on December 11, 2014. S. Amdt. 4115 Coburn, Thomas [R-OK] December 12, 2014 Offered on December 11, 2014. S. Amdt. 4116 Coburn, Thomas [R-OK] December 12, 2014 Offered on December 11, 2014. S. Amdt. 4121 Flake, Jeff [R-AZ] December 16, 2014 Offered on December 15, 2014.
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