S. 1859 - Tax Extenders Act of 2013

Tax Extenders Act of 2013

S. 1859 — 113^th Congress (2013–2014)

Summary

A bill to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes. (by CRS)

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Title

A bill to amend the Internal Revenue Code of 1986 to extend certain expiring provisions, and for other purposes.

Other Titles

• Tax Extenders Act of 2013
• Tax Extenders Act of 2013

Sponsor

Harry Reid

Co-Sponsors

Subjects

• Taxation
• Agricultural conservation and pollution
• Alcoholic beverages
• Alternative and renewable resources
• Business investment and capital
• Capital gains tax
• Charitable contributions
• Coal
• Commuting
• Computers and information technology
• Economic development
• Educational facilities and institutions
• Electric power generation and transmission
• Elementary and secondary education
• Employee benefits and pensions
• Energy efficiency and conservation
• Farmland
• First responders and emergency personnel
• Food assistance and relief
• Food industry and services
• Foreign and international corporations
• Foreign property
• Health care costs and insurance
• Health care coverage and access
• Housing finance and home ownership
• Hybrid, electric, and advanced technology vehicles
• Income tax credits
• Income tax deductions
• Income tax exclusion
• Indian social and development programs
• Low- and moderate-income housing
• Mammals
• Military personnel and dependents
• Mining
• Minority employment
• Motor fuels
• Public transit
• Public utilities and utility rates
• Puerto Rico
• Railroads
• Research and development
• Retail and wholesale trades
• Sales and excise taxes
• Securities
• Small business
• Social work, volunteer service, charitable organizations
• Sports and recreation facilities
• State and local taxation
• Student aid and college costs
• Tax administration and collection, taxpayers
• Teaching, teachers, curricula
• Television and film
• Trade adjustment assistance
• Transportation costs
• Virgin Islands
• Wages and earnings
• Worker safety and health

Related Bills

• S. 1834 (113^th) : A Bill to Amend the Internal Revenue Code of 1986 to Permanently Extend the Depreciation Rules for Property Used Predominantly Within an Indian Reservation.
• H.R. 2854 (113^th) : To Amend the Internal Revenue Code of 1986 to Make Permanent the Deduction of State and Local General Sales Taxes.
• H.R. 4789 (113^th) : To Amend the Internal Revenue Code of 1986 to Make the Deduction for State and Local General Sales Taxes Permanent.
• S. 41 (113^th) : A Bill to Provide a Permanent Deduction for State and Local General Sales Taxes.
• S. 127 (113^th) : A Bill to Provide a Permanent Deduction for State and Local General Sales Taxes.
• S. 2260 (113^th) : EXPIRE Act of 2014
• H.R. 4429 (113^th) : Permanent Active Financing Exception Act of 2014
• H.R. 4464 (113^th) : Permanent CFC Look-Through Act of 2014
• H.R. 4469 (113^th) : Cut Taxes for the Middle Class Act of 2014
• H.R. 4453 (113^th) : S Corporation Permanent Tax Relief Act of 2014
• H.R. 4454 (113^th) : Permanent S Corporation Charitable Contributions Act of 2014
• H.R. 5771 (113^th) : 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.
• S. 1498 (113^th) : Small Business Tax Fairness Act
• S. 1737 (113^th) : Minimum Wage Fairness Act
• H.R. 4019 (113^th) : Small Business Investment Act of 2014
• S. 2223 (113^th) : Minimum Wage Fairness Act
• H.R. 3939 (113^th) : Invest in United States Act of 2014
• H.R. 3941 (113^th) : To Amend the Internal Revenue Code of 1986 to Extend for One Year the Deduction for Mortgage Insurance Premiums.
• H.R. 3942 (113^th) : 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 (113^th) : To Amend the Internal Revenue Code of 1986 to Extend for One Year the Above-The-Line Deduction for Qualified Tuition and Related Expenses.
• H.R. 3944 (113^th) : 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. 3945 (113^th) : To Amend the Internal Revenue Code of 1986 to Extend for One Year the Business Research Credit.
• H.R. 3946 (113^th) : 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. 3947 (113^th) : To Amend the Internal Revenue Code of 1986 to Extend for One Year the Work Opportunity Tax Credit.
• H.R. 3948 (113^th) : 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 (113^th) : 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 (113^th) : To Amend the Internal Revenue Code of 1986 to Extend for One Year the Credit for Energy-Efficient Existing Homes.
• H.R. 3951 (113^th) : To Amend the Internal Revenue Code of 1986 to Extend for One Year the Credit for Energy-Efficient New Homes.
• H.R. 3952 (113^th) : To Amend the Internal Revenue Code of 1986 to Extend for One Year the Credits for Energy-Efficient Appliances.
• H.R. 3967 (113^th) : To Amend the Internal Revenue Code of 1986 to Extend the Increased Limitation on the Cover over of the Tax on Distilled Spirits to Puerto Rico and the Virgin Islands.
• H.R. 3968 (113^th) : To Amend the Internal Revenue Code of 1986 to Extend the Deduction Allowable with Respect to Income Attributable to Domestic Production Activities in Puerto Rico.

Major Actions

Introduced

12/19/2013

Bill History

• All Votes
• All Actions
• Amendments

There have been no votes on this bill.

	Action	Date	Description
	Introduced	12/19/2013
		12/19/2013	Introduced in the Senate.
		12/19/2013	Introduced in Senate
		12/20/2013	Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
	Put on a legislative calendar	12/20/2013	Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 287.

	Number	Sponsor	Date Offered	Status