HR 435 · 117th Congress 2021–2023, ended

Excluding Pandemic Unemployment Compensation from Income Act

Latest action · Jan 21, 2021 Referred to the House Committee on Ways and Means.

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

  1. IntroducedJan 21, 2021
  2. Passed HouseNot reached
  3. Passed SenateNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

Excluding Pandemic Unemployment Compensation from Income Act

This bill excludes from gross income, for income tax purposes, unemployment compensation paid under provisions of the Coronavirus Aid, Relief, and Economic Security Act or the CARES Act relating to the COVID-19 (i.e., coronavirus disease 2019) pandemic. It also disregards such compensation for purposes of determining eligibility for federally-assisted programs.

Cosponsors 20

Members who signed on, in the order they did. Signatures ran from Jan 21, 2021 to Feb 5, 2021; 14 are original cosponsors, there from the day it was introduced.

SeatCosponsorSigned on
D-WAAdam SmithOriginalJan 21, 2021
D-CABarbara LeeOriginalJan 21, 2021
D-DCEleanor Holmes NortonOriginalJan 21, 2021
D-NYGrace MengOriginalJan 21, 2021
D-NYGregory W. MeeksOriginalJan 21, 2021
D-ILJanice D. SchakowskyOriginalJan 21, 2021
D-NYJerrold NadlerOriginalJan 21, 2021
D-OHMarcy KapturOriginalJan 21, 2021
D-ILMarie NewmanOriginalJan 21, 2021
D-GANikema WilliamsOriginalJan 21, 2021
D-VTPeter WelchOriginalJan 21, 2021
D-WAPramila JayapalOriginalJan 21, 2021
D-MIRashida TlaibOriginalJan 21, 2021
D-PASusan WildOriginalJan 21, 2021
D-NYAdriano EspaillatFeb 5, 2021
D-CAAlan S. LowenthalFeb 5, 2021
D-FLAlcee L. HastingsFeb 5, 2021
D-GAHenry C. "Hank" Johnson, Jr.Feb 5, 2021
D-NYJamaal BowmanFeb 5, 2021
D-ILJesús G. "Chuy" GarcíaFeb 5, 2021

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

ChamberCommitteeWhat it did
HouseWays and Means Committee
Referred Jan 21, 2021
Work and Welfare Subcommittee
Referred Jan 21, 2021

Actions 3

Everything that happened, newest first.

  1. Jan 21, 2021Introduced in House
  2. Jan 21, 2021Referred to the Subcommittee on Worker and Family Support.
  3. Jan 21, 2021Referred to the House Committee on Ways and Means.

Research

What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.

Constitutional authority

Congress has the power to enact this legislation pursuant to the following: Article I, Section 8, Clause 1 The Congress shall have Power to . . . provide for the . . . general Welfare of the United States; . . .

The sponsor’s statement, as printed in the Congressional Record, vol. 167, no. 12, January 21, 2021, page H227.

CRS reports 1

Congressional Research Service work that CRS links to this bill or the law it became, newest first.

Cite it 1

Products on other subjects that cite it, usually among other measures.

Titles 2

Every title it has carried, official and short, at each stage.

Official Title as Introduced
To exclude from tax certain payments of Federal pandemic unemployment compensation, and for other purposes.
Short Title(s) as Introduced
Excluding Pandemic Unemployment Compensation from Income Act

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

  1. Jan 21, 2021Introduced in House

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.