Democrats Champion Tax Bill Ahead of Senate Vote: Hill Tax Brief

bgov.com

August 1, 2024 3:52 pm

All eyes will be on the Senate Thursday as it takes a procedural vote on the House-passed $78 billion tax package. Democrats furthered their crusade to drum up support for the bill before the vote, preemptively criticizing Republicans for their expected blockade.

The bill includes provisions that would restore popular expired business breaks, provide tax treaty-like treatment for Taiwan, and enhance the child tax credit. While the bill passed the House in an overwhelmingly bipartisan vote earlier this year, Senate Republicans have blocked it.

Thursday’s vote isn’t expected to advance the bill to the desk of President Joe Biden, and Republicans have criticized Senate Majority Leader Chuck Schumer (D-N.Y.) for calling what they say amounts to a show vote.

But Democrats kept attention on the vote Wednesday, speaking on the Senate floor and holding an afternoon press conference to extol what they see as the bill’s benefits.

Sen. Maggie Hassan (D-N.H.), who has championed a provision in the bill that would renew a tax break for research and development, said she has “heard from small businesses in New Hampshire about the really tough financial decisions they’re making now that the full R&D deduction has expired.”

A majority of Republicans remain unconvinced, vowing to not grant the support needed to clear the procedural hurdle. The legislation needs 60 votes to advance to a vote on passage.

Sen. John Cornyn (R-Texas) repeated his party’s concerns that the bill needs modifications, and they accused top Democrats of being unwilling to allow changes.

They took particular aim at a provision on the child tax credit that would allow taxpayers with no income in a given year to meet the eligibility requirement.

The Senate Finance Committee hasn’t held a markup on the legislation, and Cornyn said he didn’t expect Schumer to allow for changes to the bill on the floor.

“The Senate is not a rubber stamp,” Cornyn said.

Schumer said he hoped lawmakers would return in September with renewed interest in finding common ground.

“If they block the bill they’re going to feel a lot of pressure over August recess, and maybe they’ll come back to us and say ‘OK we’re willing to negotiate’.”

Funding Flurry

Senate appropriators will consider four spending bills Thursday, including one that would fund the IRS, Treasury Department, and the US Tax Court.

The fiscal 2025 IRS spending bill, which hasn’t been released, likely will provide more money for the agency than the House version of the bill, which proposed a $2.2 billion cut compared to this year.

“We’ve provided the resources the IRS needs to continue to provide improved customer service and to continue to enforce the tax law,” said Sen. Chris Van Hollen (D-Md.), whose subcommittee oversees the funding bill.

Manufacturing Credit Bill

Companies connected with China and other foreign adversaries would no longer be eligible for a tax credit that boosts domestic energy manufacturing, under a new bill proposed by Sen. Sherrod Brown (D-Ohio).

The legislation, which has bipartisan support, targets the 45X advanced manufacturing tax credit, which lawmakers had hoped would encourage the building of solar cells, batteries, and other equipment that could move the US away from fossil fuels.

Brown faces a tight reelection race and the legislation provides him an opportunity to show his advocacy for domestic manufacturing while pushing back on a familiar international foe.