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Hal Rogers on Tax Reform
Republican Representative (KY-5)
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Voted NO on extending AMT exemptions to avoid hitting middle-income.
Congressional Summary: Amends the Internal Revenue Code to:- increase and extend through 2008 the alternative minimum tax (AMT) exemption amounts;
- extend through 2008 the offset of personal tax credits against AMT tax liabilities;
- treat net income and loss from an investment services partnership interest as ordinary income and loss;
- deny major integrated oil companies a tax deduction for income attributable to domestic production of oil or gas.
Wikipedia.com Explanation: The AMT became operative in 1970. It was intended to target 155 high-income households that had been eligible for so many tax benefits that they owed little or no income tax under the tax code of the time. However, when Ronald Reagan signed the Tax Reform Act of 1986, the AMT was greatly expanded to aim at a different set of deductions that most Americans receive. The AMT sets a minimum tax rate of 26% or 28% on some taxpayers so that they cannot use
certain types of deductions to lower their tax. By contrast, the rate for a corporation is 20%. Affected taxpayers are those who have what are known as "tax preference items". These include long-term capital gains, accelerated depreciation, & percentage depletion.
Because the AMT is not indexed to inflation, an increasing number of upper-middle-income taxpayers have been finding themselves subject to this tax. In 2006, an IRS report highlighted the AMT as the single most serious problem with the tax code.
For 2007, the AMT Exemption was not fully phased until [income reaches] $415,000 for joint returns. Within the $150,000 to $415,000 range, AMT liability typically increases as income increases above $150,000.
OnTheIssues.org Explanation: This vote extends the AMT exemption, and hence avoids the AMT affecting more upper-middle-income people. This vote has no permanent effect on the AMT, although voting YES implies that one would support the same permanent AMT change.
Reference: Alternative Minimum Tax Relief Act;
Bill H.R.6275
; vote number 2008-455
on Jun 25, 2008
Voted NO on paying for AMT relief by closing offshore business loopholes.
H.R.4351: To provide individuals temporary relief from the alternative minimum tax (AMT), via an offset of nonrefundable personal tax credits. [The AMT was originally intended to apply only to people with very high incomes, to ensure that they paid a fair amount of income tax. As inflation occurred, more people became subject to the AMT, and now it applies to people at upper-middle-class income levels as well. Both sides agree that the AMT should be changed to apply only to the wealthy; at issue in this bill is whether the cost of that change should be offset with a tax increase elsewhere or with no offset at all. -- ed.]Proponents support voting YES because:
Rep. RANGEL: We have the opportunity to provide relief to upward of some 25 million people from being hit by a $50 billion tax increase, which it was never thought could happen to these people. Almost apart from this, we have an opportunity to close a very unfair tax provision, that certainly no one has come to me
to defend, which prevents a handful of people from having unlimited funds being shipped overseas under deferred compensation and escaping liability. Nobody, liberal or conservative, believes that these AMT taxpayers should be hit by a tax that we didn't intend. But also, no one has the guts to defend the offshore deferred compensation. So what is the problem?
Opponents recommend voting NO because:
Rep. McCRERY: This is a bill that would patch the AMT, and then increase other taxes for the patch costs. Republicans are for patching the AMT. Where we differ is over the question of whether we need to pay for the patch by raising other taxes. The President's budget includes a 1-year patch on the AMT without a pay-for. That is what the Senate passed by a rather large vote very recently, 88-5. The President has said he won't sign the bill that is before us today. Republicans have argued against applying PAYGO to the AMT patch. In many ways PAYGO has shown itself to be a farce.
Reference: AMT Relief Act;
Bill HR4351
; vote number 2007-1153
on Dec 12, 2007
Voted YES on retaining reduced taxes on capital gains & dividends.
Vote to reduce federal spending by $56.1 billion over five years by retaining a reduced tax rate on capital gains and dividends, as well as. - Decreasing the number of people that will be required to pay the Alternative Minimum Tax (AMT)
- Allowing for deductions of state and local general sales taxes through 2007 instead of 2006
- Lengthening tax credits for research expenses
- Increasing the age limit for eligibility for food stamp recipients from 25 to 35 years
- Continuing reduced tax rates of 15% and 5% on capital gains and dividends through 2010
- Extending through 2007 the expense allowances for environmental remediation costs (the cost of cleanup of sites where petroleum products have been released or disposed)
Reference: Tax Relief Extension Reconciliation Act;
Bill HR 4297
; vote number 2005-621
on Dec 8, 2005
Voted YES on providing tax relief and simplification.
Working Families Tax Relief Act of 2004 - Extension of Family Tax Provisions
- Repeals the scheduled reduction (15 to 10 percent) for taxable years beginning before January 1, 2005, of the refundability of the child tax credit.
- Extends through 2005 the increased exemption from the alternative minimum tax for individual taxpayers.
- Extends through 2005 the following expiring tax provisions:
- the tax credit for increasing research activities;
- the work opportunity tax credit;
- the welfare-to-work tax credit;
- the authority for issuance of qualified zone academy bonds;
- the charitable deduction for donations by corporations of computer technology and equipment used for educational purposes;
- the tax deduction for certain expenses of elementary and secondary school teachers;
- the expensing of environmental remediation costs;
- the designation of a District of Columbia enterprise zone
Reference: Bill sponsored by Bill Rep Thomas [R, CA-22];
Bill H.R.1308
; vote number 2004-472
on Sep 23, 2004
Voted YES on making permanent an increase in the child tax credit.
Vote to pass a bill that would permanently extend the $1,000 per child tax credit that is scheduled to revert to $700 per child in 2005. It would raise the amount of income a taxpayer may earn before the credit begins to phase out from $75,000 to $125,000 for single individuals and from $110,000 to $250,000 for married couples. It also would permit military personnel to include combat pay in their gross earnings in order to calculate eligibility for the child tax credit.
Reference: Child Credit Preservation and Expansion Act;
Bill HR 4359
; vote number 2004-209
on May 20, 2004
Voted YES on permanently eliminating the marriage penalty.
Vote to pass a bill that would permanently extend tax provisions eliminating the so-called marriage penalty. The bill would make the standard deduction for married couples double that of single taxpayers. It would also increase the upper limit of the 15 percent tax bracket for married couples to twice that of singles. It also would make permanent higher income limits for married couples eligible to receive the refundable earned-income tax credit.
Reference: Marriage Penalty Relief;
Bill HR 4181
; vote number 2004-138
on Apr 28, 2004
Voted YES on $99 B economic stimulus: capital gains & income tax cuts.
Vote to pass a bill that would grant $99.5 billion in federal tax cuts in fiscal 2002, for businesses and individuals.The bill would allow more individuals to receive immediate $300 refunds, and lower the capital gains tax rate from 20% to 18%.
Bill HR 3090
; vote number 2001-404
on Oct 24, 2001
Voted YES on Tax cut package of $958 B over 10 years.
Vote to pass a bill that would cut all income tax rates and make other tax cuts of $958.2 billion over 10 years. The bill would convert the five existing tax rate brackets, which range from 15 to 39.6 percent, to a system of four brackets with rates of 10 to 33 percent.
Reference: Bill sponsored by Thomas, R-CA;
Bill HR 1836
; vote number 2001-118
on May 16, 2001
Voted YES on eliminating the Estate Tax ("death tax").
Vote to pass a bill that would gradually reduce revenue by $185.5 billion over 10 years with a repeal of the estate tax by 2011.
Reference: Bill sponsored by Dunn, R-WA;
Bill HR 8
; vote number 2001-84
on Apr 4, 2001
Voted YES on eliminating the "marriage penalty".
Vote on a bill that would reduce taxes for married couple by approximately $195 billion over 10 years by removing provisions that make taxes for married couples higher than those for two single people. The bill is identical to HR 6 that was passed by the House in February, 2000.
Reference: Bill sponsored by Archer, R-TX;
Bill HR 4810
; vote number 2000-392
on Jul 12, 2000
Voted YES on $46 billion in tax cuts for small business.
Provide an estimated $46 billion in tax cuts over five years. Raise the minimum wage by $1 an hour over two years. Reduce estate and gift taxes, grant a full deduction on health insurance for self-employed individuals, increase the deductible percentage of business meal expenses to 60 percent in 2002, and designate 15 renewal communities in urban rural areas.
Reference: Bill sponsored by Lazio, R-NY;
Bill HR 3081
; vote number 2000-41
on Mar 9, 2000
Phaseout the death tax.
Rogers co-sponsored the Death Tax Elimination Act:
Title: To amend the Internal Revenue Code of 1986 to phaseout the estate and gift taxes over a 10-year period.
Summary: Repeals, effective January 1, 2011, current provisions relating to the basis of property acquired from a decedent. Provides with respect to property acquired from a decedent dying on January 1, 2011, or later that:- property shall be treated as transferred by gift; and
- the basis of the person acquiring the property shall be the lesser of the adjusted basis of the decedent or the fair market value of the property at the date of the decedent's death.
- Requires specified information to be reported concerning non-cash assets over $1.3 million transferred at death and certain gifts exceeding $25,000.
- Makes the exclusion of gain on the sale of a principal residence available to heirs.
- Revises current provisions concerning the transfer of farm real to provide that gain on such
exchange shall be recognized to the estate only to the extent that the fair market value of such property exceeds such value on the date of death.
- Provides a similar rule for certain trusts.
- Amends the special rules for allocation of the generation-skipping tax (GST) exemption to provide that if any individual makes an indirect skip during such individual's lifetime, any unused portion of such individual's GST exemption shall be allocated to the property transferred to the extent necessary to make the inclusion ratio for such property zero; and
- if the amount of the indirect skip exceeds such unused portion, the entire unused portion shall be allocated to the property transferred.
- Provides that, if an allocation of the GST exemption to any transfers of property is deemed to have been made at the close of an estate tax inclusion period, the value of the property shall be its value at such time.
Source: House Resolution Sponsorship 01-HR8 on Mar 14, 2001
Rated 60% by NTU, indicating "Satisfactory" on tax votes.
Rogers scores 60% by NTU on tax-lowering policies
Every year National Taxpayers Union (NTU) rates U.S. Representatives and Senators on their actual votes—every vote that significantly affects taxes, spending, debt, and regulatory burdens on consumers and taxpayers. NTU assigned weights to the votes, reflecting the importance of each vote’s effect. NTU has no partisan axe to grind. All Members of Congress are treated the same regardless of political affiliation. Our only constituency is the overburdened American taxpayer. Grades are given impartially, based on the Taxpayer Score. The Taxpayer Score measures the strength of support for reducing spending and regulation and opposing higher taxes. In general, a higher score is better because it means a Member of Congress voted to lessen or limit the burden on taxpayers.
The Taxpayer Score can range between zero and 100. We do not expect anyone to score a 100, nor has any legislator ever scored a perfect 100 in the multi-year history of the comprehensive NTU scoring system. A high score does not mean that the Member of Congress was opposed to all spending or all programs. High-scoring Members have indicated that they would vote for many programs if the amount of spending were lower. A Member who wants to increase spending on some programs can achieve a high score if he or she votes for offsetting cuts in other programs. A zero score would indicate that the Member of Congress approved every spending proposal and opposed every pro-taxpayer reform.
Source: NTU website 03n-NTU on Dec 31, 2003
Rated 0% by the CTJ, indicating opposition to progressive taxation.
Rogers scores 0% by the CTJ on taxationissues
OnTheIssues.org interprets the 2005-2006 CTJ scores as follows:
- 0% - 20%: opposes progressive taxation (approx. 235 members)
- 21% - 79%: mixed record on progressive taxation (approx. 39 members)
- 80%-100%: favors progressive taxation (approx. 190 members)
About CTJ (from their website, www.ctj.org): Citizens for Tax Justice, founded in 1979, is not-for-profit public interest research and advocacy organization focusing on federal, state and local tax policies and their impact upon our nation. CTJ's mission is to give ordinary people a greater voice in the development of tax laws.
Against the armies of special interest lobbyists for corporations and the wealthy, CTJ fights for:
- Fair taxes for middle and low-income families
- Requiring the wealthy to pay their fair share
- Closing corporate tax loopholes
- Adequately funding important government services
- Reducing the federal debt
- Taxation that minimizes distortion of economic markets
Source: CTJ website 06n-CTJ on Dec 31, 2006
Repeal the Death Tax.
Rogers signed H.R.205
A BILL to repeal the Federal estate and gift taxes: - Subtitle B of the Internal Revenue Code of 1986 (relating to estate, gift, and generation-skipping taxes) is hereby repealed.
- The repeal shall apply to estates of decedents dying, gifts made, and generation-skipping transfers made after the date of the enactment of this Act.
Source: Death Tax Repeal Act 09-HR205 on Jan 6, 2009
No European-style VAT (value-added tax).
Rogers signed H.RES.1346
RESOLUTION Opposing the imposition of a value-added tax: - Whereas a value-added tax (VAT) is a type of sales tax that is assessed on goods at every stage of production;
- Whereas a VAT is a hidden tax that is ultimately passed along to consumers, but is embedded into the price of goods and services and therefore not transparent to the consumer;
- Whereas the average tax burden levied by the Federal Government since 1980 has been 18% of GDP;
- Whereas, within the next 15 years, Federal taxes are projected to rise to the highest level in US history;
- Whereas adding a VAT on top of the existing Federal income tax would increase the burden on United States taxpayers to unprecedented levels;
- Whereas the average VAT rate in Europe has risen from 5% when the tax was first introduced in the 1960s to 20% today;
- Whereas European countries that have imposed a VAT have seen their total tax burden rise to an average of over 40% of GDP;
- Whereas such high levels of
taxation and spending crowd out private investment, which stifles economic growth and leads to chronically high levels of unemployment;
- Whereas the IRS has calculated that US taxpayers spend approximately $200 billion and 7.6 billion hours a year to comply with Federal tax laws;
- Whereas a VAT would only add another layer of complexity and compliance costs to a fundamentally unsound tax system;
- Whereas the burden of a VAT would fall most heavily on low-income and middle-class Americans; and
- Whereas a VAT would do nothing to restore fiscal accountability in Washington, but would simply bankroll wasteful and inefficient Federal Government spending:
- Now, therefore, be it Resolved, That--
- It is the sense of the House of Representatives that imposing a value-added tax would be a massive tax increase that would cripple families on fixed income and only further push back the US economic recovery; and
- the House of Representatives opposes a value-added tax.
Source: Opposing the Imposition of a VAT 10-HRs1346 on May 11, 2010
Permanently repeal the estate tax.
Rogers co-sponsored Death Tax Repeal Act
Congressional Summary:
- H.R.143: Effective for estates of decedents dying after December 31, 2010, chapter 11 of subtitle B of the Internal Revenue Code of 1986 is repealed.
- H.R.177: Subtitle B of the Internal Revenue Code of 1986 (relating to estate, gift, and generation-skipping taxes) is hereby repealed.
OnTheIssues Explanation: At the end of 2010, the temporary one-year suspension of the estate tax ended. This bill proposes to make it permanent, with zero exemption. The "exemption" means the amount one can inherit without taxation. In 2009 the rate was 45% and the exemption amount was $3.5 million. On January 1, 2010 a "one year repeal" of the tax was effectuated by a temporary, one-year-only rate of 0%. On January 1, 2011 the estate tax is scheduled to a top rate of 35% and the exemption amount is scheduled to be $5 million, or $10 million for married couples.
Source: HR143&HR177 11-HR143 on Jan 5, 2011
Repeal the death tax, immediately and with no expiration.
Rogers co-sponsored Death Tax Repeal Act
Repeals the federal estate, gift, and generation-skipping transfer taxes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
- Subtitle B of the Internal Revenue Code of 1986 (relating to estate, gift, and generation-skipping taxes) is hereby repealed.
- The repeal shall apply to estates of decedents dying, gifts made, and generation-skipping transfers made after the date of the enactment of this Act.
Explanation from ObTheIssues.org:
Previously the estate tax was repealed, but with a "sunset clause" which terminated the repeal as of 2012TK; this new act has no such built-in expiration. The previous versions of the estate tax repeal also scaled by year the percentage of an estate not subject to the tax; this new act has no scaling and would take full effect immediately.
Source: H.R.147 13-HR0147 on Jan 3, 2013
Death Tax is a pernicious double tax.
Rogers voted YEA Death Tax Repeal Act
Heritage Action Summary: This bill would repeal the estate and generation-skipping transfer taxes, as well as cut the top gift tax rate.
Heritage Foundation recommendation to vote YES: (4/16/2015): Collectively, these measures repeal the pernicious double tax known as the "death tax," and result in a tax cut of $269 billion over 10 years. The death tax hurts economic growth and therefore limits the ability of Americans to prosper. Repealing the death tax would generate an average of 18,000 jobs annually and increase the overall net worth of American households by $300 billion a year. The federal government should encourage, not punish, Americans who work and pay taxes their whole lives, save enough to support themselves through retirement, and retain the ability to fulfill the American Dream by passing along a better life to their children.
Secretary of Labor Robert Reich recommendation to vote YES: (robertreich.org 6/4/2015):
At a time of historic economic inequality, it should be a no-brainer to raise a tax on inherited wealth for the very rich. Yet there's a move among some members of Congress to abolish it altogether. Today the estate tax reaches only the richest 2/10 of 1%, and applies only to dollars in excess of $10.86 million for married couples or $5.43 million for individuals. That means if a couple leaves to their heirs $10,860,001, they now pay the estate tax on $1. The current estate tax rate is 40%, so that would be 40 cents. Yet according to these members of Congress, that's still too much. Our democracy's Founding Fathers did not want a privileged aristocracy. Yet that's the direction we're going in. The tax on inherited wealth is one of the major bulwarks against it. That tax should be increased and strengthened.
Legislative outcome: Passed by the House 240-179-12; never came to vote in Senate.
Source: Congressional vote 15-H1105 on Apr 16, 2015
Simplicity & fairness: 3 tax brackets with lower top rate.
Rogers signed tax simplicity & fairness: 3 brackets with lower top rate
Our Challenge Our tax code is a mess, and that's putting it lightly. Multiple brackets. High rates. Special interest breaks everywhere. Rules and regulations that are too complicated to understand. It costs more and more each year just to do your taxes, let alone pay them. All of this drags people down and leaves businesses buried in paperwork and compliance problems. So instead of promoting growth, our tax code is pushing jobs overseas. And the agency charged with overseeing all of this--the IRS--has repeatedly violated the trust of the American taxpayer.
Our Vision We need a new tax code. It needs to be fair and simple for everyone. It should be so simple that most Americans can do their taxes on a form as simple as a postcard. Our tax code should be built for growth.- Simplicity and fairness. Our plan makes the tax code simpler, fairer, and flatter, so it's easier to have peace of mind at critical moments in life.
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Consolidate the system down to three tax brackets, and lower the top individual income tax rate to 33 percent.
- Simplify tax filing for families by creating a larger standard deduction and a larger child and dependent tax credit.
- Jobs and growth. Our plan makes it easier to create jobs, raise wages, and expand opportunity for all Americans.
- Cut taxes on small businesses by creating a separate, low tax rate of 25 percent for many on Main Street.
- Cut taxes on savings and investment by allowing families and individuals to deduct 50 percent of the dividends, capital gains, and interest received from stocks and mutual funds.
- A service first IRS. Our plan matches a simpler, fairer tax code with a simpler, fairer IRS that puts taxpayers first. Clear out the bureaucracy by doing away with all the rules, regulations, forms, and instructions that won't be needed with a simpler, fairer tax code.
Repeal marriage tax; cut middle class taxes.
Rogers signed the Contract with America:
[As part of the Contract with America, within 100 days we pledge to bring to the House Floor the following bill]:
The American Dream Restoration Act:
A $500-per-child tax credit, begin repeal of the marriage tax penalty, and creation of American Dream Savings Accounts to provide middle-class tax relief.
Source: Contract with America 93-CWA7 on Sep 27, 1994
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2021-22 Governor, House and Senate candidates on Tax Reform: |
Hal Rogers on other issues: |
KY Gubernatorial: Adam Edelen Alison Grimes Andy Beshear Ben Chandler Jim Gray Mark Harmon Matt Bevin Mike Harmon Robert Goforth Rocky Adkins KY Senatorial: Amy McGrath C. Wesley Morgan Charles Booker Jim Gray Mary Ann Tobin Mitch McConnell Rand Paul Steven Cox
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Republican Freshman class of 2021:
AL-1: Jerry Carl(R)
AL-2: Barry Moore(R)
CA-8: Jay Obernolte(R)
CA-50: Darrell Issa(R)
CO-3: Lauren Boebert(R)
FL-3: Kat Cammack(R)
FL-15: Scott Franklin(R)
FL-19: Byron Donalds(R)
GA-9: Andrew Clyde(R)
GA-14: Marjorie Taylor Greene(R)
IA-2: Mariannette Miller-Meeks(R)
IA-4: Randy Feenstra(R)
IL-15: Mary Miller(R)
IN-5: Victoria Spartz(R)
KS-1: Tracey Mann(R)
KS-2: Jake LaTurner(R)
LA-5: Luke Letlow(R)
MI-3: Peter Meijer(R)
MI-10: Lisa McClain(R)
MT-0: Matt Rosendale(R)
NC-11: Madison Cawthorn(R)
NM-3: Teresa Leger Fernandez(D)
NY-2: Andrew Garbarino(R)
NY-22: Claudia Tenney(R)
OR-2: Cliff Bentz(R)
PR-0: Jenniffer Gonzalez-Colon(R)
TN-1: Diana Harshbarger(R)
TX-4: Pat Fallon(R)
TX-11: August Pfluger(R)
TX-13: Ronny Jackson(R)
TX-17: Pete Sessions(R)
TX-22: Troy Nehls(R)
TX-23: Tony Gonzales(R)
TX-24: Beth Van Duyne(R)
UT-1: Blake Moore(R)
VA-5: Bob Good(R)
WI-5: Scott Fitzgerald(R)
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Incoming Democratic Freshman class of 2021:
CA-53: Sara Jacobs(D)
GA-5: Nikema Williams(D)
GA-7: Carolyn Bourdeaux(D)
HI-2: Kai Kahele(D)
IL-3: Marie Newman(D)
IN-1: Frank Mrvan(D)
MA-4: Jake Auchincloss(D)
MO-1: Cori Bush(D)
NC-2: Deborah Ross(D)
NC-6: Kathy Manning(D)
NY-15: Ritchie Torres(D)
NY-16: Jamaal Bowman(D)
NY-17: Mondaire Jones(D)
WA-10: Marilyn Strickland(D)
Republican takeovers as of 2021:
CA-21: David Valadao(R)
defeated T.J. Cox(D)
CA-39: Young Kim(R)
defeated Gil Cisneros(D)
CA-48: Michelle Steel(R)
defeated Harley Rouda(D)
FL-26: Carlos Gimenez(R)
defeated Debbie Mucarsel-Powell(D)
FL-27: Maria Elvira Salazar(R)
defeated Donna Shalala(D)
IA-1: Ashley Hinson(R)
defeated Abby Finkenauer(D)
MN-7: Michelle Fischbach(R)
defeated Collin Peterson(D)
NM-2: Yvette Herrell(R)
defeated Xochitl Small(D)
NY-11: Nicole Malliotakis(R)
defeated Max Rose(D)
OK-5: Stephanie Bice(R)
defeated Kendra Horn(D)
SC-1: Nancy Mace(R)
defeated Joe Cunningham(D)
UT-4: Burgess Owens(R)
defeated Ben McAdams(D)
Special Elections 2021-2022:
CA-22: replacing Devin Nunes (R, SPEL summer 2022)
FL-20: replacing Alcee Hastings (D, SPEL Jan. 2022)
LA-2: Troy Carter (R, April 2021)
LA-5: Julia Letlow (R, March 2021)
NM-1: Melanie Stansbury (D, June 2021)
OH-11: Shontel Brown (D, Nov. 2021)
OH-15: Mike Carey (R, Nov. 2021)
TX-6: Jake Ellzey (R, July 2021)
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Page last updated: May 27, 2022; copyright 1999-2022 Jesse Gordon and OnTheIssues.org