Votes, bills and records by issue · 119th Congress

Taxation

Susan M. Collins
Republican, Maine

On Taxation, the 25 measures they backed sit closer to the typical Democrat, 34% of the way toward the typical Republican.

From votes

Too few votes for a position from votes: 7 votes cast, and a position needs 20.

From bills backed

25 measures · 2 sponsored · 23 cosponsored

Sits closer to the typical Democrat, 34% of the way toward the typical Republican.

Susan M. CollinsDemocratic caucusRepublican caucus
Exact figures

Positions are coordinates on the map's main axis. Only the distance from the typical Democrat and typical Republican means anything.

From bills backed

  • Senator at −0.15
  • Democratic caucus median −0.30, from 45 senators
  • Republican caucus median 0.14, from 30 senators

Each mark is a senator. The vertical line is the typical senator in that caucus.

A position shows which senators someone votes or legislates alongside, not whether they are for or against a policy. Issues come from each bill's topic, so an issue can include amendments on other topics. Left and right on the strips have no meaning of their own. Bills often have backers from both parties, so a position from bills is read against the medians for bills, not against the position from votes. See how these summaries are written.

Contested vote:
a roll call where the losing side got at least 10% of the votes cast.
Party break:
a contested vote against the majority of their own party.
Cosponsor:
a senator who signs on to support a measure, a bill or resolution, that another senator introduced. Bills backed means sponsored or cosponsored.
Typical senator:
the middle senator of a group, with half on each side. "17% of the way" means 17% of the distance from the typical senator in one party to the typical senator in the other.

Votes on this issue

  1. ·On the Motion to Proceed

    A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Beginning of Construction Requirements for Purposes of the Termination of Clean Electricity Production…

    Show the full description

    Credits and Clean Electricity Investment Credits for Applicable Wind and Solar Facilities".

    Voted Nay

    S.J.Res. 107 on Congress.gov

  2. ·On the Motion to Proceed

    A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Interim Guidance Simplifying Application of the Corporate Alternative Minimum Tax to Partnerships".

    Voted Yea

    S.J.Res. 95 on Congress.gov

  3. ·On the Cloture Motion

    A bill to amend the Internal Revenue Code of 1986 to extend the enhancement of the health care premium tax credit.

    Voted Yea

    S. 3385 on Congress.gov

  4. ·On the Joint Resolution

    A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales".

    Voted Yea

    H.J.Res. 25 on Congress.gov

  5. ·On the Motion to Proceed

    A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales".

    Voted Yea

    H.J.Res. 25 on Congress.gov

  6. ·On the Joint Resolution

    A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales".

    Voted Yea

    S.J.Res. 3 on Congress.gov

  7. ·On the Motion to Proceed

    A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service relating to "Gross Proceeds Reporting by Brokers That Regularly Provide Services Effectuating Digital Asset Sales".

    Voted Yea

    S.J.Res. 3 on Congress.gov

Legislation on this issue

These are records, not a score, and sponsoring a measure does not mean it moved. Simple and concurrent resolutions cannot become law, and a proposal enacted through a companion House bill or inside a larger bill is not counted as becoming law here.

Sponsored

  1. Introduced

    S. 4291

    Catching Up Family Caregivers Act of 2026

    Latest action, : Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S1741-1742)

  2. Introduced

    S. 4292

    Improving Retirement Security for Family Caregivers Act of 2026

    Latest action, : Read twice and referred to the Committee on Finance.

Cosponsored

  1. Cosponsored

    S. 5533

    Segal AmeriCorps Education Award Tax Relief Act of 2026

    Latest action, : Read twice and referred to the Committee on Finance.

  2. Cosponsored

    S. 4639

    IRS Whistleblower Program Improvement Act

    Latest action, : Read twice and referred to the Committee on Finance.

  3. Cosponsored

    S. 1918

    Access Technology Affordability Act of 2025

    Latest action, : Read twice and referred to the Committee on Finance.

  4. Cosponsored

    S. 1707

    Helping Young Americans Save for Retirement Act

    Latest action, : Read twice and referred to the Committee on Health, Education, Labor, and Pensions.

  5. Cosponsored

    S. 1831

    Auto Reenroll Act of 2025

    Latest action, : Read twice and referred to the Committee on Health, Education, Labor, and Pensions.

Show the other 18 cosponsored measures
  1. Cosponsored

    S. 2791

    SEED Act

    Latest action, : Read twice and referred to the Committee on Finance.

  2. Cosponsored

    S. 2178

    Equal Dignity for Married Taxpayers Act of 2025

    Latest action, : Read twice and referred to the Committee on Finance.

  3. Cosponsored

    S. 2197

    Refund Equality Act of 2025

    Latest action, : Read twice and referred to the Committee on Finance.

  4. Cosponsored

    S. 2141

    Intelligence Community Workforce Agility Protection Act of 2025

    Latest action, : Read twice and referred to the Committee on Finance.

  5. Cosponsored

    S. 213

    Main Street Tax Certainty Act

    Latest action, : Read twice and referred to the Committee on Finance.

  6. Cosponsored

    S. 1515

    Affordable Housing Credit Improvement Act of 2025

    Latest action, : Read twice and referred to the Committee on Finance.

  7. Cosponsored

    S. 1141

    Disaster Reforestation Act

    Latest action, : Read twice and referred to the Committee on Finance.

  8. Cosponsored

    S. 1459

    Historic Tax Credit Growth and Opportunity Act of 2025

    Latest action, : Read twice and referred to the Committee on Finance.

  9. Cosponsored

    S. 925

    Credit for Caring Act of 2025

    Latest action, : Read twice and referred to the Committee on Finance.

  10. Cosponsored

    S. 1345

    America's First Fuels Act

    Latest action, : Read twice and referred to the Committee on Finance.

  11. Cosponsored

    S. 1163

    Rural Veterinary Workforce Act

    Latest action, : Read twice and referred to the Committee on Finance.

  12. Cosponsored

    S. 1183

    Maintaining and Enhancing Hydroelectricity and River Restoration Act of 2025

    Latest action, : Read twice and referred to the Committee on Finance.

  13. Cosponsored

    S. 847

    Child Care Availability and Affordability Act

    Latest action, : Read twice and referred to the Committee on Finance. (Sponsor introductory remarks on measure: CR S1499-1500)

  14. Cosponsored

    S. 756

    Freedom to Invest in Tomorrow’s Workforce Act

    Latest action, : Read twice and referred to the Committee on Finance.

  15. Cosponsored

    S. 655

    Stop Tax Penalties on American Hostages Act of 2025

    Latest action, : Read twice and referred to the Committee on Finance.

  16. Cosponsored

    S. 510

    Financing Our Energy Future Act

    Latest action, : Read twice and referred to the Committee on Finance.

  17. Cosponsored

    S. 504

    High Rise Fire Sprinkler Incentive Act of 2025

    Latest action, : Read twice and referred to the Committee on Finance.

  18. Cosponsored

    S. 317

    Charitable Act

    Latest action, : Read twice and referred to the Committee on Finance.

Amendments filed on this issue's bills

These are records, not a score. Many amendments are procedural or filed in bulk, and most are never taken up on the floor. Adopted means the Senate agreed to the amendment, which can still be left out of the final text.

An amendment is listed under the policy area of the bill it amends. An amendment can differ from its bill's topic.

Amendments through Sept. 30, 2026.

  1. Submitted

    S.Amdt. 3959

    Amends S. 3385

    Lower Health Care Costs Act

    The official record gives no purpose for this amendment.

    Latest action, : Senate amendment submitted