Tax Relief - 108th Congress

 Recent Legislative Accomplishments   

 

Fought to Make Permanent Marriage Penalty Relief (H.R. 4181) - This bill makes permanent provisions relating to the "marriage penalty" included in the Economic Growth and Tax Relief Reconciliation Act (PL 107-16) and the Jobs and Growth Tax Relief Reconciliation Act (PL 108-27). The bill makes permanent an increase in the standard deduction for married couples to twice that of single taxpayers, and an increase in the upper income limit of the 15 % tax bracket for married couples to twice that for single taxpayers. - Passed by recorded vote: 323 - 95 (Roll no. 138).

 

Fought for Estate Tax Repeal – Cosponsored H.R. 8 and H.R. 57, to make the repeal of the estate tax permanent. (Also made Floor statement on June 6, 2002.) 

 

 Supported Fundamental Reform of Tax Code - Fought for H. Con. Res. 141 expressing the sense of Congress that the Internal Revenue Code should be fundamentally reformed to be fairer, simpler, and less costly, and to encourage economic growth, individual liberty and investment in American jobs. – Passed by recorded vote: 424 - 0 (Roll no. 128).

 

Supported Child Tax Credit - Encouraged President Bush urging action on Child Tax Credit. The letter urges Bush to intervene to convince House and Senate Republican leaders to resolve their differences on accelerating the increase in the child tax credit for millions of low-income families before Congress recesses for the Fourth of July. Fought for House Amendments to Senate Amendments to the Relief for Working Families Tax Act (H.R. 1308), legislation to extend a $400 increase in the child tax credit to low-income families excluded from the relief in the $350 billion tax cut package enacted by Congress earlier this year.

Fought to Repeal the Internet Tax - Cosponsored H.R. 49, to permanently extend the moratorium enacted by the Internet Tax Freedom Act, and for other purposes.

 

Fought for Pretax Health Premiums - Cosponsored H.R. 1231 to allow Federal civilian and military retirees to pay health insurance premiums on a pretax basis and to allow a deduction for TRICARE supplemental premiums.  

Fought for Business Tax Relief - Fought to extend the temporary tax rule that provides an expanded net operating loss carryback period.

 

Fought for Families of Fallen Military - Cosponsored and voted for the Fallen Patriots Tax Relief Act (H.R. 3365) which increases, from $6,000 to $12,000, the death gratuity paid to survivors of military personnel killed in the line of duty, and makes tax-free the full $12,000 death gratuity. - Passed by recorded vote: 413 - 0 (Roll no. 578). 

 

Fought for Middle-Class Alternative Minimum Tax Relief Act (H.R. 4227) - This bill temporarily extends, for one year through 2005, the increases in the alternative minimum tax (AMT) exemption included in the 2003 Jobs and Growth Tax Relief Reconciliation Act (PL 108-27). Under the measure, for 2005, the AMT exemption would be $40,250 for single taxpayers and $58,000 for married couples filing jointly, adjusted for inflation, instead of reverting back to $33,750, and $45,000 for couples in 2005. - Passed by recorded vote: 333 - 89 (Roll no. 144).

 

 Supported the Rep. Rangel (Neal) Substitute to Middle-Class Alternative Minimum Tax Relief Act (H.R. 4227) - Temporarily eliminates -- for 2005 only -- alternative minimum tax (AMT) liability for taxpayers with adjusted gross incomes of less than $125,000 for single taxpayers and $250,000 for married couples filing jointly. Under the amendment, AMT liability would then be phased in for individuals with incomes of between $125,000 and $145,000, and married taxpayers with incomes between $250,000 and $290,000. The cost of the substitute -- estimated at $19.3 billion -- is offset by revenue-raising provisions "designed to curtail tax shelters," including provisions to clarify the "economic substance doctrine" to make it more difficult for corporations to conduct transactions with no purpose other than avoiding taxes. - Failed by recorded vote: 197 - 228 (Roll no. 143) 

 Fought to Make Permanent the 10 Percent Tax Bracket (H.R. 4275) - This bill makes permanent the 10 percent tax rate bracket created by the Economic Growth and Tax Relief Reconciliation Act (PL 107-16), and the increased income limits -- $7,000 for individuals and $14,000 for married couples filing jointly, indexed for inflation -- included in the Jobs and Growth Tax Relief Reconciliation Act (PL 108-27). - Failed by recorded vote: 190 - 227 (Roll no. 169). 

 

Fought to Make the Child Tax Credit Permanent - Makes permanent the $1,000 child tax credit, currently set to revert to $700 next year. Unlike last year's child tax credit increase, this bill ensures that certain lower-income families that do not owe income taxes would benefit beginning this year from the credit along with other families; the measure also raises the income eligibility for the full tax credit from $110,000 to $250,000 for couples. - Passed by recorded vote: 271 - 139 (Roll no. 209).