Loading…
A bill to amend the Internal Revenue Code of 1986 to provide that certain contributions by government entities are treated as contributions to capital.
Legislative Progress
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 5,357 other S bills in the 117th — cohort avg 38d
This bill revises requirements for the tax exclusion for contributions to the capital of a corporation. Specifically, the bill allows an exclusion for certain amounts received by a regulated public utility that provides water or sewerage disposal services.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (1)
2022 · fourth_quarter · Taxation/Internal Revenue Code
IRC Section 108 Cancellation of Indebtedness income- no bill S. 480/HR 1381 Main Street Tax Certainty Act - All H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All S. 2617 Ending the Carried Interest Loophole Act - All S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All S. 2511 / H.R.4759 Revitalizing Downtowns Act - All Wyden Pass-Through Reform - no bill, discussion draft - All S. 4065/H.R. 7467 Opportunity Zones Improvement, Transparency and Extension Act - All S. 1077/H.R. 5371 Permanently Preserving America's Investment in Manufacturing Act - ALL
Read twice and referred to the Committee on Finance.
Introduced in Senate
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Client expense: $400,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · third_quarter · Taxation/Internal Revenue Code
Capital gains tax rate - no bill Like-Kind Exchanges - maintaining current tax treatment of IRC Section 1031 - no bill IRC Section 108 Cancellation of Indebtedness income- no bill IRC Section 1014 - maintaining stepped-up basis for inherited assets - no bill S. 480/HR 1381 Main Street Tax Certainty Act - All H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All S. 2617 Ending the Carried Interest Loophole Act - All S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All S. 2511 / H.R.4759 Revitalizing Downtowns Act - All H.R. 6161/S.3625 The Employee Retention Tax Credit Reinstatement Act - All Wyden Pass-Through Reform - no bill, discussion draft - All Wyden capital gains mark to market proposals - no bill, discussion draft - All S. 4065/H.R. 7467 Opportunity Zones Improvement, Transparency and Extension Act - All Potential legislation on state sales tax collection and simplification post-Wayfair decision - no bill. S. 1077/H.R. 5371 Permanently Preserving America's Investment in Manufacturing Act - ALL H.R. 5376 Inflation Reduction Act of 2022. Proposals to modify the treatment of carried interest.
Client expense: $230,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · fourth_quarter · Taxation/Internal Revenue Code
IRC Section 108 Cancellation of Indebtedness income- no bill S. 480/HR 1381 Main Street Tax Certainty Act - All H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All S. 2617 Ending the Carried Interest Loophole Act - All S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All S. 2511 / H.R.4759 Revitalizing Downtowns Act - All Wyden Pass-Through Reform - no bill, discussion draft - All S. 4065/H.R. 7467 Opportunity Zones Improvement, Transparency and Extension Act - All S. 1077/H.R. 5371 Permanently Preserving America's Investment in Manufacturing Act - ALL
Client expense: $400,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · third_quarter · Taxation/Internal Revenue Code
Capital gains tax rate - no bill Like-Kind Exchanges - maintaining current tax treatment of IRC Section 1031 - no bill IRC Section 108 Cancellation of Indebtedness income- no bill IRC Section 1014 - maintaining stepped-up basis for inherited assets - no bill S. 480/HR 1381 Main Street Tax Certainty Act - All H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All S. 2617 Ending the Carried Interest Loophole Act - All S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All S. 2511 / H.R.4759 Revitalizing Downtowns Act - All H.R. 6161/S.3625 The Employee Retention Tax Credit Reinstatement Act - All Wyden Pass-Through Reform - no bill, discussion draft - All Wyden capital gains mark to market proposals - no bill, discussion draft - All S. 4065/H.R. 7467 Opportunity Zones Improvement, Transparency and Extension Act - All Potential legislation on state sales tax collection and simplification post-Wayfair decision - no bill. S. 1077/H.R. 5371 Permanently Preserving America's Investment in Manufacturing Act - ALL H.R. 5376 Inflation Reduction Act of 2022. Proposals to modify the treatment of carried interest.
Client expense: $230,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · second_quarter · Taxation/Internal Revenue Code
Capital gains tax rate - no bill Like-Kind Exchanges - maintaining current tax treatment of IRC Section 1031 - no bill IRC Section 108 Cancellation of Indebtedness income- no bill IRC Section 1014 - maintaining stepped-up basis for inherited assets - no bill S. 480/HR 1381 Main Street Tax Certainty Act - All H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All S. 2617 Ending the Carried Interest Loophole Act - All S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All S. 2511 / H.R.4759 Revitalizing Downtowns Act - All H.R. 6161/S.3625 The Employee Retention Tax Credit Reinstatement Act - All Wyden Pass-Through Reform - no bill, discussion draft - All Wyden capital gains mark to market proposals - no bill, discussion draft - All S. 4065/H.R. 7467 Opportunity Zones Improvement, Transparency and Extension Act - All Potential legislation on state sales tax collection and simplification post-Wayfair decision - no bill.
Client expense: $300,000 · Firm income: Not reported
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2022 · first_quarter · Taxation/Internal Revenue Code
Capital gains tax rate - no bill Like-Kind Exchanges - maintaining current tax treatment of IRC Section 1031 - no bill IRC Section 108 Cancellation of Indebtedness income- no bill IRC Section 1014 - maintaining stepped-up basis for inherited assets - no bill IRC Section 199A deduction for pass-through business income - no bill H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All S. 2617 Ending the Carried Interest Loophole Act - All S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All S. 2511 / H.R.4759 Revitalizing Downtowns Act - All H.R. 6161/S.3625 The Employee Retention Tax Credit Reinstatement Act - All Wyden Pass-Through Reform - no bill, discussion draft - All Opportunity Zone reform and deadline extension - no bill Estate tax valuation discounts and rules for grantor trusts - no bill
Client expense: $280,000 · Firm income: Not reported
2021 · third_quarter · Taxation/Internal Revenue Code
Capital gains tax rate - no bill Like-Kind Exchanges - maintaining current tax treatment of IRC Section 1031 - no bill IRC Section 108 Cancellation of Indebtedness income- no bill IRC Section 1014 - maintaining stepped-up basis for inherited assets - no bill IRC Section 199A deduction for pass-through business income - no bill H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All S. 2617 Ending the Carried Interest Loophole Act - ALL S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All S. 2511 / H.R.4759 Revitalizing Downtowns Act - ALL
Client expense: $240,000 · Firm income: Not reported
Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA)
2021 · fourth_quarter · Taxation/Internal Revenue Code
Capital gains tax rate - no bill Like-Kind Exchanges - maintaining current tax treatment of IRC Section 1031 - no bill IRC Section 108 Cancellation of Indebtedness income- no bill IRC Section 1014 - maintaining stepped-up basis for inherited assets - no bill IRC Section 199A deduction for pass-through business income - no bill H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All S. 2617 Ending the Carried Interest Loophole Act - All S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All S. 2511 / H.R.4759 Revitalizing Downtowns Act - All H.R. 6161 The Employee Retention Tax Credit Reinstatement Act - All Wyden Pass-Through Reform - no bill, discussion draft - All Opportunity Zone reform and deadline extention - no bill Estate tax valuation discounts and rules for grantor trusts - no bill
Client expense: $280,000 · Firm income: Not reported
2021 · fourth_quarter · Taxation/Internal Revenue Code
Capital gains tax rate - no bill Like-Kind Exchanges - maintaining current tax treatment of IRC Section 1031 - no bill IRC Section 108 Cancellation of Indebtedness income- no bill IRC Section 1014 - maintaining stepped-up basis for inherited assets - no bill IRC Section 199A deduction for pass-through business income - no bill H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All S. 2617 Ending the Carried Interest Loophole Act - All S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All S. 2511 / H.R.4759 Revitalizing Downtowns Act - All H.R. 6161 The Employee Retention Tax Credit Reinstatement Act - All Wyden Pass-Through Reform - no bill, discussion draft - All Opportunity Zone reform and deadline extention - no bill Estate tax valuation discounts and rules for grantor trusts - no bill
Client expense: $280,000 · Firm income: Not reported
2021 · third_quarter · Taxation/Internal Revenue Code
Capital gains tax rate - no bill Like-Kind Exchanges - maintaining current tax treatment of IRC Section 1031 - no bill IRC Section 108 Cancellation of Indebtedness income- no bill IRC Section 1014 - maintaining stepped-up basis for inherited assets - no bill IRC Section 199A deduction for pass-through business income - no bill H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All S. 2617 Ending the Carried Interest Loophole Act - ALL S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All S. 2511 / H.R.4759 Revitalizing Downtowns Act - ALL
Client expense: $240,000 · Firm income: Not reported
Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA)
2021 · second_quarter · Taxation/Internal Revenue Code
Capital gains tax rate - no bill Like-Kind Exchanges - maintaining current tax treatment of IRC Section 1031 - no bill IRC Section 108 Cancellation of Indebtedness income- no bill IRC Section 1014 - maintaining stepped-up basis for inherited assets - no bill IRC Section 199A deduction for pass-through business income - no bill S. 537 Healthy Workplaces Tax Credit - All H.R. 883 Clean Start: Back to Work Tax Credit Act - All H.R. 840 Retail Revitalization Act - All H.R. 2346 Energy Efficient Qualified Improvement Property Act of 2021 - All S. 1598/H.R. 1068 Carried Interest Fairness Act - All HR 1319 American Rescue Plan Act Sec. 9672. Tax treatment of targeted EIDL advances. Sec. 9673. Tax treatment of restaurant revitalization grants. S 1997 To provide that certain contributions by government entities are treated as contributions to capital - All
Client expense: $310,000 · Firm income: Not reported
Government targets: Energy, Dept of, HOUSE OF REPRESENTATIVES, SENATE, Small Business Administration (SBA)
| Republican |
| ME |
Government targets: HOUSE OF REPRESENTATIVES, SENATE
Government targets: HOUSE OF REPRESENTATIVES, President of the U.S., SENATE, Small Business Administration (SBA), White House Office
Government targets: HOUSE OF REPRESENTATIVES, President of the U.S., SENATE, Small Business Administration (SBA), White House Office