Summary of Amendments Submitted to the Rules Committee for Senate amendment to H.R. 88 - Shiloh National Military Park Boundary Adjustment and Parker's Crossroads Battlefield Designation Act

Summaries Derived from Information Provided by Sponsors

Listed in Alphabetical Order

November 28, 2018 4:49 PM

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Brady, Kevin (TX)


MANAGER’S AMENDMENT clarifies that the Carr and Hill fires are included within the Mendocino fire area and the Camp and Woolsey fire area, respectively. For purposes of defining a qualified Yutu distribution, clarifies the designation of the disaster area and typhoon to reference “Typhoon Yutu disaster area” and “Typhoon Yutu”, respectively. It aligns the start date for determining whether an employer is eligible for the Mendocino wildfire employee retention credit with the start date of the designated incident period in the Federal disaster declaration. The amendment provides for automatic extension of IRS filing dates for taxpayers in a federally declared disaster area, clarifies the applicability period for modifications with respect to section 403(b) plans, clarifies the language regarding refunds of overpayments and installments of deemed repatriation net tax liability. It also eliminates the increase in unrelated business taxable income related to certain transportation fringe benefits and modifies the rules related to business holdings of private foundations.

Brown (MD)


Creates a tax credit that incentivizes employers to increase their investments in qualified training programs for their employees, in Bureau of Labor Statistics (BLS) designated high-growth occupations, by offsetting a part of the training cost.

Buck (CO)


Facilitates water leasing and water transfers to promote conservation and efficiency by changing the treatment of mutual ditch irrigation companies.

González-Colón (PR)


Provides tax incentives to promote economic development in economically distressed zones.

González-Colón (PR)


Amends Section 41102 of the Bipartisan Budget Act of 2018 by making the Rum Excise Cover Over permanent.

González-Colón (PR)


Amends Section 41115 of the Bipartisan Budget Act of 2018 to provide that Puerto Rico, in it's entirety, is deemed and certified as an Opportunity Zone.

Graves, Garret (LA), Davis, Rodney (IL)


Repeals the Windfall Elimination Provision and the Government Pension Offset.

Heck, Denny (WA)


Allows federal civilian employees to exempt moving expenses from relocating Outside the Continental United States (OCONUS) or returning from OCONUS.

King, Steve (IA)


Reestablishes the 15% corporate tax bracket for small family businesses.

King, Steve (IA), Perry (PA)


Denies a tax deduction for wages and benefits paid to or on behalf of an unauthorized alien.

Meadows (NC)


Allows the Governor of a state to designate up to ten additional opportunity zones in areas affected by disasters.

Norton (DC)


Treats the District of Columbia as an empowerment zone.

Paulsen (MN), Reed (NY)


Delays the Medical Device Excise Tax until 12/31/2020.

Perry (PA), King, Steve (IA)


Removes the current exemption from FICA taxes for OPT workers.

Perry (PA), King, Steve (IA), Brooks (AL), Biggs (AZ)


Requires taxpayers to have a social security number to qualify for the child tax credit.

Polis (CO)


Amends section 280E to allow for the deduction and credits relating to expenditures in connection with marijuana sales conducted in compliance with state law.

Polis (CO)


Inserts the text of the Cryptocurrency Tax Fairness Act

Polis (CO)


Inserts the text of the Kombucha Act