Votes, bills and records by issue · 119th Congress

Taxation

Tim Scott
Republican, South Carolina

On Taxation, the 25 measures they backed sit closer to the typical Republican, 14% of the way toward the typical Democrat.

From votes

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

From bills backed

25 measures · 8 sponsored · 17 cosponsored

Sits closer to the typical Republican, 14% of the way toward the typical Democrat.

Tim ScottDemocratic 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 0.08
  • 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 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.

2 measures this senator backed have no other backer on the map, so they are listed but not counted in the position from bills.

Sponsored

  1. Introduced

    S. 5641

    Opportunities for Nuclear Energy Investment Act

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

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

  2. Introduced

    S. 5552

    Motion Picture, Television, and Entertainment Revitalization Act

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

  3. Introduced

    S. 4761

    Tax Court Parity Act

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

  4. Introduced

    S. 2358

    IRS Accountability and Taxpayer Protection Act

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

  5. Introduced

    S. 2003

    Strengthening Benefit Plans Act of 2025

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

Show the other 5 sponsored measures
  1. Introduced

    S. 1998

    Small Business Tax Fairness and Compliance Simplification Act

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

  2. Introduced

    S. 1982

    COACHES Act

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

  3. Introduced

    S. 1944

    Employee Access to Worksite Health Services Act

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

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

  4. Introduced

    S. 1813

    High-Quality Charter Schools Act

    Latest action, : Committee on Health, Education, Labor, and Pensions. Hearings held.

  5. Introduced

    S. 1590

    Aviation Workforce Development Act

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

Cosponsored

  1. Cosponsored

    S. 5616

    ADAPT Act

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

  2. Cosponsored

    S.Con.Res. 6

    A concurrent resolution expressing the sense of Congress that tax-exempt fraternal benefit societies have historically provided and continue to provide critical benefits to the people and communities of the United States.

    Latest action, : Referred to the Committee on Finance. (text: CR S374)

  3. Cosponsored

    S. 4759

    Tax Relief for Innocent Spouses Act

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

  4. Cosponsored

    S. 1839

    Generating Retirement Ownership through Long-Term Holding

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

  5. 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.

Show the other 12 cosponsored measures
  1. 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.

  2. Cosponsored

    S. 1719

    Primary Care Enhancement Act of 2025

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

  3. Cosponsored

    S. 1686

    Neighborhood Homes Investment Act

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

  4. Cosponsored

    S. 479

    New Markets Tax Credit Extension Act of 2025

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

  5. Cosponsored

    S. 1458

    Adoption Tax Credit Refundability Act of 2025

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

  6. Cosponsored

    S.J.Res. 3

    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".

    Latest action, : Message received in Senate: Returned to the Senate pursuant to the provisions of H.Res. 212.

  7. Cosponsored

    S. 587

    Death Tax Repeal Act of 2025

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

  8. Cosponsored

    S. 292

    Educational Choice for Children Act of 2025

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

  9. Cosponsored

    S. 317

    Charitable Act

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

  10. Cosponsored

    S. 213

    Main Street Tax Certainty Act

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

  11. Cosponsored

    S. 224

    Promoting Domestic Energy Production Act

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

  12. Cosponsored

    S. 152

    Student Empowerment Act

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