United States 114th Congress Status: Died 1 R cosponsors

HR 4936 — Main Street Jobs and Opportunity Act of 2016

Last action — Referred to the Subcommittee on the Constitution and Civil Justice.

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. Died in session

This bill died with 114th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Main Street Jobs and Opportunity Act of 2016 This bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and the lifetime gift tax exemption, with adjustments for inflation. The Paperwork Reduction Act is amended to direct federal agency heads not to impose civil fines for first-time paperwork violations by small businesses unless specified criteria are met. The Department of Labor shall study the effects of occupational licensing requirements to determine how they may affect public safety and the service quality of certain occupations, and impose barriers to entry for establishing small businesses, among other negative effects. The Internal Revenue Code is further amended to revise the formula for counting the hours of service of non-full-time employees in determining whether an employer is a large employer for health coverage purposes. An individual or an eligible small business may enter into an agreement with the Department of the Treasury to establish in a bank or other eligible trust a small business start-up savings account for tax-deductible annual contributions by the account beneficiary. The sanctions requirements of Rule 11 of the Federal Rules of Civil Procedure are revised to require the court to impose an appropriate sanction on any attorney, law firm, or party that has violated, or is responsible for the violation of, the rule with regard to representations to the court. Requires any sanction to compensate parties injured by the conduct in question. The Internal Revenue Code is further amended to: allow businesses with average annual gross receipts of not more than $50 million that prevail to recover their costs in any administrative or court proceeding involving the determination, collection, or refund of tax, interest, or penalty; increase the amount of civil damages against Internal Revenue Service officers or employees for reckless, intentional, or negligent disregard of internal revenue laws, and extend the statute of limitations for bringing a claim; and increase the penalties against federal officers or employees for unlawful acts in connection with internal revenue laws and for unauthorized disclosures or inspections of tax returns.

Bill Text

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Read HR 4936 on the official United States source →

Action History

  1. Referred to the Subcommittee on the Constitution and Civil Justice.

  2. Referred to House Judiciary

  3. Referred to House Education and the Workforce

  4. Referred to House Small Business

  5. Referred to House Oversight and Government Reform

  6. Referred to House Ways and Means

  7. Referred to the Committee on Ways and Means, and in addition to the Committees on Oversight and Government Reform, Small Business, Education and the Workforce, and the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

  8. Introduced in House

  9. Sponsor introductory remarks on measure. (CR H1643)

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 546 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (546)

546 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

public-safety taxation healthcare labor
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Frequently asked questions

What does HR 4936 do?
Main Street Jobs and Opportunity Act of 2016 This bill amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and the lifetime gift tax exemption, with adjustments for inflation. The Paperwork Reduction Act is amended to direct federal agency heads not to impose civil fines for first-time paperwork violations by small businesses unless specified criteria are met. The Department of Labor shall study the effects of occupational licensing requirements to determine how they may affect public safety and the service quality of certain occupations, and impose barriers to entry for establishing small businesses, among other negative effects. The Internal Revenue Code is further amended to revise the formula for counting the hours of service of non-full-time employees in determining whether an employer is a large employer for health coverage purposes. An individual or an eligible small business may enter into an agreement with the Department of the Treasury to establish in a bank or other eligible trust a small business start-up savings account for tax-deductible annual contributions by the account beneficiary. The sanctions requirements of Rule 11 of the Federal Rules of Civil Procedure are revised to require the court to impose an appropriate sanction on any attorney, law firm, or party that has violated, or is responsible for the violation of, the rule with regard to representations to the court. Requires any sanction to compensate parties injured by the conduct in question. The Internal Revenue Code is further amended to: allow businesses with average annual gross receipts of not more than $50 million that prevail to recover their costs in any administrative or court proceeding involving the determination, collection, or refund of tax, interest, or penalty; increase the amount of civil damages against Internal Revenue Service officers or employees for reckless, intentional, or negligent disregard of internal revenue laws, and extend the statute of limitations for bringing a claim; and increase the penalties against federal officers or employees for unlawful acts in connection with internal revenue laws and for unauthorized disclosures or inspections of tax returns.
Who sponsors HR 4936?
HR 4936 is sponsored by Tim Walberg (R).
What is the current status of HR 4936?
This bill died with 114th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HR 4936?
Track HR 4936 free on One Click Politics — get push/email alerts when it moves.

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