Votes, bills and records by issue · 119th Congress

Taxation

Christopher A. Coons
Democratic, Delaware

On Taxation, the 40 measures they backed sit closer to the typical Democrat, 35% 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

40 measures · 2 sponsored · 38 cosponsored

Sits closer to the typical Democrat, 35% of the way toward the typical Republican.

Christopher A. CoonsDemocratic 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 Yea

    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 Nay

    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 Nay

    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 Nay

    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 Nay

    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. 5010

    NO BOSS Act

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

  2. Introduced

    S. 655

    Stop Tax Penalties on American Hostages Act of 2025

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

Cosponsored

  1. Cosponsored

    S. 1252

    Renewable Natural Gas Incentive Act of 2025

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

  2. Cosponsored

    S. 5533

    Segal AmeriCorps Education Award Tax Relief Act of 2026

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

  3. Cosponsored

    S. 2845

    Billionaires Income Tax Act

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

  4. Cosponsored

    S. 3332

    More Homes on the Market Act

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

  5. Cosponsored

    S. 4511

    A bill to amend the Internal Revenue Code of 1986 to exclude from gross income charitable distributions from certain employer-sponsored retirement plans, and for other purposes.

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

Show the other 33 cosponsored measures
  1. Cosponsored

    S. 4297

    Keep Public Funds in Public Schools Act

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

  2. Cosponsored

    S. 4298

    Stop CHEATERS Act

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

  3. Cosponsored

    S. 492

    Improve and Enhance the Work Opportunity Tax Credit Act

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

  4. Cosponsored

    S. 4083

    Working Americans’ Tax Cut Act

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

  5. Cosponsored

    S. 4093

    Tariff Refunds for Working Families Act

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

  6. Cosponsored

    S. 3378

    HUSTLE Act

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

  7. Cosponsored

    S. 3904

    American Homeownership Act

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

  8. Cosponsored

    S. 3948

    Direct File Act of 2026

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

  9. 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)

  10. Cosponsored

    S. 3632

    Renewable Chemicals Act of 2026

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

  11. Cosponsored

    S. 1532

    A bill to amend the Internal Revenue Code of 1986 to modify the railroad track maintenance credit.

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

  12. Cosponsored

    S. 2966

    Emergency Relief for Federal Workers Act of 2025

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

  13. Cosponsored

    S. 2758

    Freight RAILCAR Act of 2025

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

  14. Cosponsored

    S. 2461

    Promotion and Expansion of Private Employee Ownership Act of 2025

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

  15. Cosponsored

    S. 2681

    Lowering Electric Bills Act

    Latest action, : Read twice and referred to the Committee on Finance. (text: CR S5515)

  16. Cosponsored

    S. 2556

    Protecting Health Care and Lowering Costs Act

    Latest action, : Read twice and referred to the Committee on Finance. (text: CR S4908)

  17. Cosponsored

    S. 2178

    Equal Dignity for Married Taxpayers Act of 2025

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

  18. Cosponsored

    S. 2197

    Refund Equality Act of 2025

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

  19. Cosponsored

    S. 1480

    American Infrastructure Bonds Act of 2025

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

  20. Cosponsored

    S. 131

    PRECEPT Nurses Act

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

  21. Cosponsored

    S. 1686

    Neighborhood Homes Investment Act

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

  22. Cosponsored

    S. 1639

    American Innovation and Jobs Act

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

  23. Cosponsored

    S. 1642

    SEMI Investment Act

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

  24. Cosponsored

    S. 838

    ACRE Act of 2025

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

  25. Cosponsored

    S. 1613

    Tax Relief for New Businesses Act

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

  26. Cosponsored

    S. 1372

    Tax Cut for Workers Act of 2025

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

  27. Cosponsored

    S. 1393

    American Family Act

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

  28. Cosponsored

    S. 1163

    Rural Veterinary Workforce Act

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

  29. Cosponsored

    S. 627

    ENABLE Act

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

  30. Cosponsored

    S. 510

    Financing Our Energy Future Act

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

  31. Cosponsored

    S. 199

    A bill to amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the United States.

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

  32. Cosponsored

    S. 317

    Charitable Act

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

  33. Cosponsored

    S. 46

    Health Care Affordability Act of 2025

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