Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14. 

• Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14. 
• JCT Description of the Budget Reconciliation Legislative Recommendations Related to Tax.
• Amendment in the Nature of a Substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14. 
• JCT Description of the Tax Provisions of the Amendment in the Nature of a Substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14 (Green Sheet).
• Ways and Means Explanation of Changes Reflected in the Amendment in the Nature of a Substitute to the Budget Reconciliation Legislative Recommendations on Provisions Related to Health, Trade, and the Public Debt (Green Sheet).
• Estimated Revenue Effects of Provisions to Provide for Reconciliation of the Fiscal Year 2025 Budget
• Rep. Buchanan’s Motion to Table Rep. Doggett’s Appeal of the Ruling of the Chair was agreed to by a roll call vote of 25 yeas and 19 nays.
• Amendments to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14 as amended:
• Amendment offered by Mr. Panetta to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would strike the $4 trillion debt limit increase
  • Amendment offered by Rep. Panetta was not agreed to by a roll call vote of 19 yeas and 26 nays.
• Amendment offered by Mr. Boyle to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide that no provision in this title shall take effect unless prior to enactment, the Congressional Budget Office certifies that this Act does not increase the Federal deficit based on its ten-year projection of the impacts of such Act under the current law baseline as provided by the Congressional Budget and Impoundment Control Act of 1974
  • Amendment offered by Rep. Boyle was not agreed to by a roll call vote of 19 yeas and 26 nays.
• Amendment offered by Mr. Horsford to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would permanently extend the Advanced Premium Tax Credit to ensure millions of Americans are still able to afford health care coverage and will not have an increase in premiums
  • Amendment offered by Rep. Horsford was not agreed to by a roll call vote of 19 yeas and 25 nays.
• Amendment offered by Mr. Suozzi to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would increase the SALT threshold
  • Amendment offered by Rep. Suozzi was not agreed to by a roll call vote of 17 yeas and 25 nays.
• Amendment offered by Mr. Thompson to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would strike the energy title in Part I of Subtitle C
  • Amendment offered by Rep. Thompson was not agreed to by a roll call vote of 19 yeas and 25 nays.
• Amendment offered by Ms. Sánchez to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would terminate International Emergency Economic Powers Act (IEEPA) tariffs imposed by Executive Orders 14257, 14193, and 14194
  • Amendment offered by Rep. Sanchez was not agreed to by a roll call vote of 19 yeas and 26 nays.
• Amendment offered by Mr. Schneider to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide that the standard deduction be increased by $5,000 for households and $2,500 for single filers, until January 1, 2029
  • Amendment offered by Rep. Schneider was not agreed to by a roll call vote of 18 yeas and 26 nays.
• Amendment offered by Ms. DelBene to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would make the Child Tax Credit fully refundable and increase the credit amount from $2,000 per child to $6,360 for newborns, $4,320 for children ages one through six, and $3,600 for children age six through 17
  • Amendment offered by Rep. DelBene was not agreed to by a roll call vote of 19 yeas and 25 nays.
• Amendment offered by Ms. Sewell to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would expand premium tax credits for low income individuals with household income below 138% of the poverty line and individuals that lose Medicaid coverage
  • Amendment offered by Rep. Sewell was not agreed to by a roll call vote of 19 yeas and 25 nays.
• Amendment offered by Mr. Doggett to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would protect access to a family physician, medications, and more for millions of vulnerable families by 1) preserving the enhanced Affordable Care Act premium credits; 2) providing affordable Marketplace coverage to consumers who have been denied the benefits 3) providing affordable Marketplace coverage to consumers who have been denied the benefits of the Affordable Care Act because 10 states have rejected federal funds to expand Medicaid
  • Amendment offered by Rep. Doggett was not agreed to by a roll call vote of 19 yeas and 26 nays.
• Amendment offered by Mr. Thompson to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would strike the silencer tax cut was not agreed to by a roll call vote of 19 yeas to 25 nays (with a quorum being present). 
  • Amendment offered by Rep. Thompson was not agreed to by a roll call vote of 19 yeas and 25 nays.
• Amendment offered by Mr. Larson to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide an across-the-board increase to Social Security benefits of at least $2,000, ensure seniors who have worked their entire lives do not retire into poverty, and fully eliminate taxes on Social Security benefits. It would lift the cap on Social Security contributions on income above $400,000 and close the NIIT loophole
  • Amendment offered by Rep. Larson was not agreed to by a roll call vote of 19 yeas and 26 nays.
• Amendment offered by Mr. Doggett to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide that taxes do not increase for taxpayers earning below $400,000 but eliminates costly tax breaks for those earning above $400,000
  • Amendment offered by Rep. Doggett was not agreed to by a roll call vote of 19 yeas and 26 nays.
• Amendment offered by Ms. Chu to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would restore the 39.6% tax rate for income exceeding $10 million per year
  • Amendment offered by Rep. Chu was not agreed to by a roll call vote of 19 yeas and 26 nays.
• Amendment offered by Mr. Beyer to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide that this Act does not reduce the tax liability of taxpayers with incomes over $100 million
  • Amendment offered by Rep. Beyer was not agreed to by a roll call vote of 19 yeas and 26 nays.
• Amendment offered by Mr. Gomez to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide that income over $1,000,000,000 is subject to tax rate of 39.6%
  • Amendment offered by Rep. Gomez was not agreed to by a roll call vote of 19 yeas and 25 nays.
• Amendment offered by Ms. Moore (WI) to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would replace the existing 199A deduction with a small business deduction of $25,000 on Qualifying Business Income phasing-out for business owners with over $200,000 in income for single filers and over $400,000 in income for joint filers
  • Amendment offered by Rep. Moore (WI) was not agreed to by a roll call vote of 19 yeas and 26 nays.
• Amendment offered by Mr. Davis to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would permanently restore the 2021 Child and Dependent Care Tax that raised the maximum credit to $4,000 for one child and to $8,000 for two or more children
  • Amendment offered by Rep. Davis was not agreed to by a roll call vote of 19 yeas and 25 nays.
• Amendment offered by Ms. Plaskett to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide an increased rum cover over rate of $13.25 retroactively and until 2032 for the U.S. Virgin Islands and Puerto Rico
  • Amendment offered by Rep. Plaskett was withdrawn.
• Amendment offered by Mr. Evans to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide for efforts to prevent waste, fraud, and abuse of the Section 199A deduction by increasing reporting requirements for the wealthy
  • Amendment offered by Rep. Evans was not agreed to by a roll call vote of 19 yeas and 25 nays.
• Amendment offered by Ms. Chu to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would strike Sections 112201, 112202, and 112203 from the underlying bill, which increase costs, increase red tape, make it harder for people to get coverage, and cause coverage loss on the Affordable Care Act (ACA) marketplaces
  • Amendment offered by Rep. Chu was not agreed to by a roll call vote of 19 yeas and 25 nays.
• Amendment offered by Ms. Sanchez to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would renew Trade Adjustment Assistance, and propose eligibility for port workers and truck drivers
  • Amendment offered by Rep. Sanchez was not agreed to by a roll call vote of 19 yeas and 24 nays.
• Amendment offered by Mr. Gomez to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide that the 45S tax credit is increased and enhanced for small businesses, businesses employing workers with earnings under $100,000, and state paid leave plans
  • Amendment offered by Rep. Gomez was not agreed to by a roll call vote of 19 yeas and 25 nays.
• Amendment offered by Mr. Horsford to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide that the provisions of this Act are not effective unless a new $4,000 tax credit for domestic travel is established that would incentivize travel within the U.S. and ensure America maintains its tourism dominance
  • Amendment offered by Rep. Horsford was not agreed to by a roll call vote of 18 yeas and 25 nays.
• Amendment offered by Mr. Doggett to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide that critical funding for our nation’s public schools is not siphoned into private institutions with zero public accountability
  • Amendment offered by Rep. Doggett was not agreed to by a roll call vote of 18 yeas and 24 nays.
• Amendment offered by Ms. Sewell to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would strike the excise tax on university endowments
  • Amendment offered by Rep. Sewell was not agreed to by a roll call vote of 19 yeas and 24 nays.
• Amendment offered by Ms. DelBene to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide a refundable tax credit of up to $15,000 for fertility treatment expenses paid or incurred during the taxable year
  • Amendment offered by Rep. DelBene was not agreed to by a roll call vote of 19 yeas and 24 nays.
•  Amendment offered by Mr. Beyer to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide that carried interest compensation is taxed as ordinary income
  • Amendment offered by Rep. Beyer was not agreed to by a roll call vote of 18 yeas and 25 nays.
• Amendment offered by Mr. Panetta to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide that all payments under the Medicare physician fee schedule are updated annually at a rate equal to that of the Medicare Economic Index (MEI)
  • Amendment offered by Rep. Panetta was not agreed to by a roll call vote of 19 yeas and 25 nays.
•  Amendment offered by Ms. Plaskett to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would require the Congressional Budget Office to certify this Act would decrease the Federal deficit and that savings are distributed equally among taxpayers making less than $400,000 annually
  • Amendment offered by Rep. Plaskett was not agreed to by a roll call vote of 19 yeas and 25 nays.
• Amendment offered by Ms. Moore (WI) to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide an exemption to the Section 4968 excise tax for graduate school only programs
  • Amendment offered by Rep. Moore (WI) was withdrawn.
• Amendment offered by Mr. Horsford to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide that qualified tips must come: (1) from an unrelated party; and (2) a person (s) that does not have an ownership stake in the business which employs them in the job for which such individual is receiving a tip
  • Amendment offered by Rep. Horsford was withdrawn.
• Amendment offered by Mr. Gomez to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide that the enhanced ACA tax credits are extended for children and pregnant women, including those losing Medicaid coverage
  • Amendment offered by Rep. Gomez was not agreed to by a roll call vote of 19 yeas and 24 nays.
• Amendment offered by Mr. Horsford to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide that the Work Opportunity Tax Credit is expanded to include veterans who were subject to reduction in force by the federal government after January 20, 2025
  • Amendment offered by Rep. Horsford was not agreed to by a roll call vote of 19 yeas and 24 nays.
• Amendment offered by Mr. Gomez to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would amend the amendment in the nature of a substitute to include The American Homeownership Opportunity Act
  • Amendment offered by Rep. Gomez was not agreed to by a roll call vote of 19 yeas and 25 nays.
• Amendment offered by Mr. Horsford would create an additional 1% tax on stock buybacks for corporations with over $10 billion in assets to establish a fund for veterans housing program, which would finance permanent supportive housing, rapid rehousing programs, and mental health wraparound services specifically for homeless and at-risk veterans
  • Mr. Buchanan’s Motion to Table Mr. Horsford’s Appeal of the Ruling of the Chair was agreed to by a roll call vote of 26 yeas and 18 nays.
• Amendment offered by Mr. Horsford to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would provide that the provisions of this Act are not effective unless the startup tax deduction is increased from $5,000 to $50,000 and align tax relief with the financial realities entrepreneurs face to help more Americans turn ideas into companies
  • Amendment offered by Rep. Horsford was not agreed to by a roll call vote of 19 yeas and 25 nays.
• Amendment offered by Mr. Schneider to the amendment in the nature of a substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, which would strike title XI and insert the following (the remaining portion was left intentionally blank)
  • Amendment offered by Rep. Schneider was not agreed to by a roll call vote of 19 yeas and 25 nays.
• Amendment in the Nature of a Substitute to Legislative proposals to comply with the reconciliation directive included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14 passed by voice vote (with a quorum being present).
• The motion to adopt the Committee Print as amended was agreed to by a roll call vote of 26 yeas and 19 nays.
• The motion that the Committee transmit the recommendations of the Committee on Ways and Means, and all appropriate accompanying material including minority, additional, supplemental or dissenting views, to the House Committee on the Budget, in order to comply with the reconciliation directives included in section 2001 of the Concurrent Resolution on the Budget for Fiscal Year 2025, H. Con. Res. 14, and consistent with section 310 of the Congressional Budget and Impoundment Control Act of 1974 was ordered favorably transmitted to the Committee on the Budget by a roll call vote of 26 yeas and 19 nays.