Votes, bills and records by issue · 119th Congress

Taxation

James C. Justice
Republican, West Virginia

On Taxation, the 32 measures they backed sit closer to the typical Republican, 11% of the way toward the typical Democrat.

From votes

Too few votes for a position from votes: 6 votes cast, and a position needs 20.

From bills backed

32 measures · 1 sponsored · 31 cosponsored

Sits closer to the typical Republican, 11% of the way toward the typical Democrat.

James C. JusticeDemocratic 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 0.09
  • 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 Nay

    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 Nay

    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 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.

1 measure this senator backed has no other backer on the map, so it is listed but not counted in the position from bills.

Sponsored

  1. Introduced

    S. 4310

    No Tax on Overtime for All Workers Act

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

  2. Introduced

    S. 4112

    A bill to amend the Internal Revenue Code of 1986 to extend the credit period for the production of refined coal, and for other purposes.

    Not counted in the position from bills: no other backer on the map.

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

Cosponsored

  1. Cosponsored

    S. 1459

    Historic Tax Credit Growth and Opportunity Act of 2025

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

  2. Cosponsored

    S. 1919

    Buying American Cotton Act of 2025

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

  3. Cosponsored

    S. 4569

    Protecting Circuit Boards and Substrates Act

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

  4. Cosponsored

    S. 3941

    MINT Act

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

  5. Cosponsored

    S. 3514

    Less Than Lethal Act

    Latest action, : Read twice and referred to the Committee on Finance. (text: CR S8782)

Show the other 26 cosponsored measures
  1. Cosponsored

    S. 3534

    A bill to amend the Internal Revenue Code of 1986 to provide a credit for increasing wages paid to child care providers.

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

  2. 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.

  3. Cosponsored

    S. 3265

    Improve and Enhance the Work Opportunity Tax Credit Act

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

  4. Cosponsored

    S. 2304

    Methane Reduction and Economic Growth Act

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

  5. Cosponsored

    S. 3189

    SROS Act

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

  6. Cosponsored

    S. 1773

    Tax Relief for Victims of Crimes, Scams, and Disasters Act

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

  7. Cosponsored

    S. 2449

    Recovery of Stolen Checks Act

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

  8. 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)

  9. Cosponsored

    S. 1027

    Military Spouse Hiring Act

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

  10. Cosponsored

    S. 2007

    Financing Lead Out of Water Act of 2025

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

  11. Cosponsored

    S. 930

    A bill to amend the Internal Revenue Code of 1986 to exclude from gross income capital gains from the sale of certain farmland property which are reinvested in individual retirement plans.

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

  12. Cosponsored

    S. 131

    PRECEPT Nurses Act

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

  13. 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.

  14. Cosponsored

    S. 925

    Credit for Caring Act of 2025

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

  15. Cosponsored

    S. 1581

    Universal Savings Account Act of 2025

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

  16. Cosponsored

    S. 1606

    Overtime Wages Tax Relief Act

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

  17. Cosponsored

    S. 1515

    Affordable Housing Credit Improvement 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.

  19. Cosponsored

    S. 1224

    RIFLE Act

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

  20. Cosponsored

    S. 1162

    SHORT Act

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

  21. Cosponsored

    S. 1169

    Freedom from Unfair Gun Taxes Act

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

  22. Cosponsored

    S. 587

    Death Tax Repeal Act of 2025

    Latest action, : Read twice and referred to the Committee on Finance. (text: CR S977-978)

  23. Cosponsored

    S. 425

    Enhancing Energy Recovery Act

    Latest action, : Read twice and referred to the Committee on Finance. (text: CR S668)

  24. Cosponsored

    S. 364

    Hearing Protection Act

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

  25. Cosponsored

    S. 292

    Educational Choice for Children Act of 2025

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

  26. Cosponsored

    S. 213

    Main Street Tax Certainty Act

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