Us Congress 2023-2024 Regular Session

Us Congress House Bill HB7024

Introduced
1/17/24  
Refer
1/17/24  
Report Pass
1/19/24  

Caption

Tax Relief for American Families and Workers Act of 2024

Impact

The implications of HB 7024 are widespread, affecting multiple areas of tax law. Enhancements to the child tax credit will directly benefit families, potentially increasing disposable incomes and stimulating consumer spending. The new tax incentives for businesses, including expanded deductions for research and experimental expenditures, aim to foster innovation and investment in the U.S. economy. Furthermore, the provisions for disaster relief payments and low-income housing tax credits are particularly aimed at supporting communities recovering from recent disasters, thereby addressing housing shortages and economic instability in affected areas.

Summary

House Bill 7024, titled the 'Tax Relief for American Families and Workers Act of 2024', aims to enhance the child tax credit, providing an increase in the refundable portion and allowing adjustments for inflation. It also introduces a series of tax incentives designed to spur economic growth, particularly benefitting working families and businesses. Additionally, the bill specifies new taxation rules for certain residents of Taiwan, allowing for preferential treatment in taxation for income sourced from the United States. These provisions are intended to improve bilateral economic relations and promote competitiveness with Taiwan in global markets.

Sentiment

Overall sentiment regarding HB 7024 appears to be optimistic, especially among proponents who argue that the bill will provide significant benefits to families and stimulate economic growth. Key stakeholders, including tax reform advocates and family organizations, have expressed support for the increase in child tax credits. However, there are concerns from certain groups about the implications of special treatment for Taiwan residents, particularly regarding fairness and the potential uneven impact on local economies.

Contention

Despite the supportive sentiment, there are points of contention surrounding HB 7024, particularly regarding the special tax provisions for Taiwan. Critics argue that these could complicate tax code further and might be perceived as preferential treatment in a politically sensitive context. Furthermore, discussions around the long-term effectiveness of such tax incentives in achieving meaningful economic progress remain debated, with some fearing they might not yield the desired outcomes if not monitored effectively.

Companion Bills

US HB1270

Related To exclude certain amounts relating to compensating victims of the East Palestine train derailment, and for other purposes.

US HB3661

Related Small Business Growth Act

US HB3991

Related Small Business Paperwork Savings Act

US SB2609

Related Small Business Growth Act

US HB4970

Related Protect Innocent Victims Of Taxation After Fire Act

US HB5863

Related Federal Disaster Tax Relief Act of 2023

US SB3084

Related United States-Taiwan Expedited Double-Tax Relief Act

US HB5988

Related United States-Taiwan Expedited Double-Tax Relief Act

US SB3678

Related Federal Disaster Tax Relief Act of 2024

US SB3711

Related Protect Innocent Victims Of Taxation After Fire Act

US SB5079

Related ERTC Repeal Act of 2024

US HB9738

Related To increase the penalties applicable to persons facilitate fraud with respect to any COVID-related employee retention credit, and for other purposes.

Similar Bills

US SB2823

Securing America’s R&D Advantage Act

US HB1

One Big Beautiful Bill Act

US SB199

United States-Taiwan Tax Agreement Authorization Act United States-Taiwan Expedited Double-Tax Relief Act

US HB10493

To support the national defense and economic security of the United States by supporting vessels, ports, and shipyards of the United States and the U.S. maritime workforce.

US HB5673

Responsible Legislating Act

US HB5

Responsible Legislating Act

US HB8951

Zuni Indian Tribe Water Rights Settlement Act of 2024

US HB1444

Zuni Indian Tribe Water Rights Settlement Act of 2025