Healthy Moms and Babies Act

H.R. 1304, American Innovation and R&D Competitiveness Act of 2021 H.R. 1381/S. 480, Main Street Tax Certainty Act of 2021 H.R. 1712/S. 617, Death Tax Repeal Act H.R. 2617, Consolidated Appropriations Act, 2023 H.R. 3425, Saving Gig Economy Taxpayers Act H.R. 5376, Inflation Reduction Act of 2022 H.R. 8853, Protecting American Savers and Retirees Act H.R. 8913, TCJA Permanency Act H.R. 9030/S. 5015, Repealing the Ill-Conceived and Problematic (RIP) Book Minimum Tax Act S. 749, American Innovation and Jobs Act S. 948, A bill to protect American small businesses, gig workers, and freelancers by repealing the burdensome American Rescue Plan Act of 2021 transactions reporting threshold S. 1274, Remote and Mobile Worker Relief Act of 2021 S. 1298, Clean Energy for America Act S. 2621, Modernization of Derivatives Tax Act of 2021 Notice and Request for Comments, Internal Revenue Service; Proposed Extension of Information Collection Request Submitted for Public Comment, Concerning Source of Income from Certain Space and Ocean Activities, Source of Communications Income (87 Fed. Reg. 65,287, October 28, 2022) Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income, T.D. 9959, 87 Fed. Reg. 276 (Jan. 4, 2022) (as corrected by 87 Fed. Reg. 45,018, 45,021, July 27, 2022) Various issues relating to The Tax Cuts and Jobs Act (P.L. 115-97), including implementation of, and follow up such as making individual rates and pass-through rates permanent; Internal Revenue Code Section 965/tax overpayments, and changes made to section 965 by the Tax Cuts and Jobs Act; foreign tax carryforwards transition; pension reform; conversion of future 401(k) or Individual Retirement Account (IRA) contributions to Roth accounts; 199A tax deduction; Internal Revenue Service controlled foreign corporation (CFC) look-thru rule; pending bilateral tax treaties before the U.S. Senate; potential for additional bilateral tax treaties; potential repeal of the State and Local Tax (SALT) cap; corporate tax filing deadline; digital services taxes; OECD Pillar Two rules, including global anti-base erosion proposal (GloBE); general business tax credits; taxation of mobile and remote workers during the coronavirus pandemic; tax free paycheck protection program loan forgiveness; Paycheck Protection Program (PPP) tax deductibility; work opportunity tax credit; implementation of the American Rescue Plan Act (P.L. 117-2) including Section 9674 relating to 1099-K form reporting; IRS priority guidance plan; continuation of the stepped-up basis; potential corporate tax rate increase; continuation of the percentage depletion tax deduction; Minding the Tax Gap; Improving Tax Administration for the 21st Century; Canadian proposal to enact a retroactive Digital Services Tax (DST); Global Intangible Low-Taxed Income (GILTI); proposals to institute a tax on financial statement incomes of corporations, known as a Book Tax; proposed Internal Revenue Code Section 163(n) limit on deductions for business interest expense; Tax Reporting Proposal by the Department of the Treasury related to a $600 or more annual account threshold; U.S. Chile Tax Treaty, Convention for the Avoidance of Double Taxation and the Prevention Of Fiscal Evasion With Respect to Taxes on Income and Capital; legislation to address section 163(j) EBITDA standard for business interest deductions; section 174 (R & D amortization) and extension of 100 percent accelerated depreciation known as full expensing or bonus depreciation; Extraterritorial Application of Sec. 49 German Income Tax Act; potential modifications to the gasoline tax, including waiving or temporary suspension; implementation of 26 U.S. Code 174 - Amortization of research and experimental expenditures; implementation of the Inflation Reduction Act, (P.L. 117-169), including implementation of the Excise tax on repurchase of corporate stock, and corporate alternative minimum tax; IRS guidance related to the Foreign Tax Credit and the Arms Length Requirement; proposal to repeal section 852(b)(6) of the Internal Revenue Code; proposal to institute an excise tax on stock buybacks