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Their Record
Robert C. Byrd

Robert C. Byrd on Taxes

DemocratWV

Taxes649 votes · 74.8/100 consistent
Raise revenueCut taxes

1,079 roll calls on this member’s record are tagged Taxes. 649 of them counted toward the score above: 347 toward “Raise revenue” and 302 toward “Cut taxes”.

The other 430 did not count: 412 were roll calls whose direction on this issue could not be read confidently — mostly procedural motions — and 18 were ones they did not cast a yea or nay on. They are listed below anyway, marked as not scored, because a filtered list of votes is not a voting record.

DateWhat was voted onVotedCounted as
2004-04-29To extend the grandfather clauses for the term of the moratorium extension.S. 150 · 108th Congress · On the Motion to TableNayRaise revenue
2004-04-29To extend the moratorium on taxes on Internet access and multiple and discriminatory taxes on electronic commerce imposed by the Internet Tax Freedom Act for 4 years, and for other purposes.S. 150 · 108th Congress · On the Cloture MotionYeaCut taxes
2004-04-29To enhance energy conservation and research and development and to provide for security and diversity in the energy supply for the American people.S. 150 · 108th Congress · On the Cloture MotionNayDirection not readable
2004-04-29To eliminate methyl tertiary butyl ether from the United States fuel supply, to increase production and use of renewable fuel, and to increase the Nation's energy independence.S. 150 · 108th Congress · On the Cloture MotionYeaDirection not readable
2004-04-27To change the definition of Internet access service.S. 150 · 108th Congress · On the Motion to TableNayDirection not readable
2004-04-26A bill to make permanent the moratorium on taxes on Internet access and multiple and discriminatory taxes on electronic commerce imposed by the Internet Tax Freedom Act.S. 150 · 108th Congress · On the Cloture MotionYeaCut taxes
2004-04-08A bill to amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to temporarily replace the 30-year Treasury rate with a rate based on long-term corporate bonds for certain pension plan funding requirements and other provisions, and for other purposes.H.R. 3108 · 108th Congress · On the Conference ReportNayDirection not readable
2004-04-07A bill to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves jobs and production activities in the United States, to reform and simplify the international taxation rules of the United States, and for other purposes.S. 1637 · 108th Congress · On the Cloture MotionNayDirection not readable
2004-03-24A bill to amend the Internal Revenue Code of 1986 to comply with the World Trade Organization rulings on the FSC/ETI benefit in a manner that preserves jobs and production activities in the United States, to reform and simplify the international taxation rules of the United States, and for other purposes.S. 1637 · 108th Congress · On the Cloture MotionNayDirection not readable
2004-03-11To prohibit future income tax hikes on upper incomes that fail to exempt small businesses that file individual income tax returns as partnerships, sole proprietors, or subchapter S corporations.S.Con.Res. 95 · 108th Congress · On the MotionNayRaise revenue
2004-03-11To provide responsible restraints on discretionary funding while providing adequate resources for education, veterans, homeland security, and other critical domestic priorities and fully offsetting the cost by closing corporate tax loopholes, improving tax enforcement and reducing tax breaks for certain individuals.S.Con.Res. 95 · 108th Congress · On the AmendmentYeaRaise revenue
2004-03-04To protect United States workers from competition of foreign workforces for performance of Federal and State contracts.S. 1637 · 108th Congress · On the AmendmentYeaDirection not readable
2004-03-03To extend and modify the research credit.S. 1637 · 108th Congress · On the AmendmentYeaCut taxes
2004-01-28A bill to amend the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986 to temporarily replace the 30-year Treasury rate with a rate based on long-term corporate bonds for certain pension plan funding requirements and other provisions, and for other purposes.H.R. 3108 · 108th Congress · On Passage of the BillYeaDirection not readable
2003-10-02To provide funds for the security and stabilization of Iraq by suspending a portion of the reductions in the highest income tax rate for individual taxpayers.S. 1689 · 108th Congress · On the Motion to TableNayRaise revenue
2003-07-09A bill to amend the Internal Revenue Code of 1986 to accelerate the increase in the refundability of the child tax credit, and for other purposes.S. 1162 · 108th Congress · On the Motion to TableNayCut taxes
2003-06-05In the nature of a substitute.H.R. 1308 · 108th Congress · On the AmendmentYeaDirection not readable
2003-05-23To provide for reconciliation pursuant to section 201 of the concurrent resolution on the budget for fiscal year 2004.H.R. 2 · 108th Congress · On the Conference ReportNayRaise revenue
2003-05-15To provide for reconciliation pursuant to section 201 of the concurrent resolution on the budget for fiscal year 2004.H.R. 2 · 108th Congress · On Passage of the BillNayRaise revenue
2003-05-15To strike the section relating to qualified tax collection contracts.S. 1054 · 108th Congress · On the MotionYeaCut taxes
2003-05-15To amend the Internal Revenue Code of 1996 to close the "janitors insurance" tax loophole.S. 1054 · 108th Congress · On the MotionYeaRaise revenue
2003-05-15To improve access to higher education for middle-income families by making resources available to expand the Hope and Lifetime Learning Scholarship Credits and for lower-income families by making resources available to increase the maximum Pell Grant to $4500 and to provide an equal amount for deficit reduction by eliminating the 10 percent dividend tax exclusion for amounts above $500 and eliminating acceleration of the 38.6 percent income tax rate education.S. 1054 · 108th Congress · On the AmendmentYeaDirection not readable
2003-05-15To eliminate the dividend and upper bracket tax cuts, which primarily benefit the wealthy, to provide the additional funds necessary for an adequate medicare prescription drug benefit, including assuring that the benefit is comprehensive, with no gaps or excessive cost-sharing, covers all medicare beneficiaries, provides special help for beneficiaries with low income, and does not undermine employer retirement coverage.S. 1054 · 108th Congress · On the AmendmentYeaRaise revenue
2003-05-15To provide reconciliation pursuant to section 201 of the concurrent resolution on the budget for fiscal year 2004.S. 1054 · 108th Congress · On the AmendmentYeaDirection not readable
2003-05-15To modify the dividend exclusion provision, and for other purposes.S. 1054 · 108th Congress · On the AmendmentNayDirection not readable
2003-05-15To apply the sunset provision to the revenue increase provisions.S. 1054 · 108th Congress · On the MotionNayRaise revenue
2003-05-15To provide a partially refundable tax credit for caregiving related expenses.S. 1054 · 108th Congress · On the MotionYeaCut taxes
2003-05-15In the nature of a substitute.S. 1054 · 108th Congress · On the MotionYeaDirection not readable
2003-05-15To create jobs, provide opportunity, and restore prosperity.S. 1054 · 108th Congress · On the MotionYeaDirection not readable
2003-05-15To make the child tax credit acceleration applicable to 2002.S. 1054 · 108th Congress · On the MotionYeaCut taxes
2003-05-15To encourage the investment of foreign earnings within the United States for productive business investments and job creation.S. 1054 · 108th Congress · On the MotionNayRaise revenue
2003-05-15To amend the Internal Revenue Code of 1986 to make higher education more affordable.S. 1054 · 108th Congress · On the MotionYeaCut taxes
2003-05-15To provide pay protection for members of the Reserve and the National Guard, and for other purposes.S. 1054 · 108th Congress · On the MotionYeaDirection not readable
2003-05-15To provide a a complete substitute.S. 1054 · 108th Congress · On the MotionYeaDirection not readable
2003-05-15To further enhance the denial of deduction for certain fines, penalties, and other amounts.S. 1054 · 108th Congress · On the MotionNayCut taxes
2003-05-15In the nature of a substitute.S. 1054 · 108th Congress · On the MotionYeaDirection not readable
2003-05-15To ensure the enactment of a medicare prescription drug benefit.S. 1054 · 108th Congress · On the MotionYeaDirection not readable
2003-05-15To provide temporary State fiscal relief.S. 1054 · 108th Congress · On the MotionYeaDirection not readable
2003-05-15To provide temporary State and local fiscal relief.S. 1054 · 108th Congress · On the AmendmentYeaDirection not readable
2003-05-15To amend title XVIII of the Social Security Act to enhance beneficiary access to quality health care services in rural areas under the medicare program.S. 1054 · 108th Congress · On the AmendmentDid not voteDirection not readable
2003-05-15To accelerate the elimination of the marriage penalty in the earned income credit.S. 1054 · 108th Congress · On the MotionYeaCut taxes
2003-05-15To permanently extend and modify the research and experimentation tax credit and strike the partial exclusion of dividends provision.S. 1054 · 108th Congress · On the MotionYeaDirection not readable
2003-05-15To expand the refundability of the child tax credit.S. 1054 · 108th Congress · On the MotionYeaCut taxes
2003-05-15To provide for additional weeks of temporary extended unemployment compensation and to provide for a program of temporary enhanced regular unemployment compensation, and for other purposes.S. 1054 · 108th Congress · On the MotionYeaDirection not readable
2003-05-15To ensure that the limit on refundability shall not apply to the additional $400 child credit for 2003, to make the dividend exclusion effective for taxable years beginning in 2003, and to eliminate the increase in the dividend exclusion from 10 percent to 20 percent of dividends over $500.S. 1054 · 108th Congress · On the MotionYeaDirection not readable
2003-05-15To urge the Senate Finance Committee and the Joint Economic Committee to hold hearings and consider legislation providing for a flat tax.S. 1054 · 108th Congress · On the AmendmentYeaDirection not readable
2003-05-15To repeal the 1993 income tax increase on Social Security benefits and to offset the revenue loss.S. 1054 · 108th Congress · On the MotionYeaCut taxes
2003-05-15To amend the Internal Revenue Code of 1986 to repeal the 1993 income tax increase on Social Security benefits.S. 1054 · 108th Congress · On the AmendmentYeaCut taxes
2003-05-14To ensure that Social Security surpluses are not raided in order to fund tax cuts on corporate dividends.S. 1054 · 108th Congress · On the MotionYeaRaise revenue
2003-04-09An original bill to provide incentives for charitable contributions by individuals and businesses, to improve the public disclosure of activities of exempt organizations, and to enhance the ability of low-income Americans to gain financial security by building assets, and for other purposesS. 476 · 108th Congress · On Passage of the BillYeaCut taxes
2003-04-09To exclude 25 percent of gain on sales or exchanges of land or water interests to any nonprofit entity for any charitable purpose.S. 476 · 108th Congress · On the Motion to TableYeaRaise revenue
2003-03-27A bill to amend the Internal Revenue Code of 1986 to provide a special rule for members of the uniformed services in determining the exclusion of gain from the sale of a principal residence and to restore the tax exempt status of death gratuity payments to members of the uniformed services, and for other purposes.H.R. 1307 · 108th Congress · On Passage of the BillYeaCut taxes
2003-03-26To extend the child tax credit until the year 2013.S.Con.Res. 23 · 108th Congress · On the AmendmentNayRaise revenue
2003-03-25To express the sense of the Senate on low income programs and the income tax on certain Social Security benefits.S.Con.Res. 23 · 108th Congress · On the MotionYeaDirection not readable
2003-03-25To repeal a 1993 tax increase on Social Security benefits.S.Con.Res. 23 · 108th Congress · On the AmendmentNayRaise revenue
2003-03-25To increase Mandatory Child Care Spending by $4.6 billion over five years and $9.1 billion over ten years by reducing the tax cut.S.Con.Res. 23 · 108th Congress · On the AmendmentYeaRaise revenue
2003-03-25To allow full access to Tricare for National Guard and Reserve Personnel and their families on a continual basis, offset with reductions to the tax cut.S.Con.Res. 23 · 108th Congress · On the AmendmentYeaRaise revenue
2003-03-21To reduce tax cut to $350 billion.S.Con.Res. 23 · 108th Congress · On the AmendmentNayCut taxes
2003-03-21To increase FY 2004 funding for the discretionary programs of the Department of Veterans Affairs by $1,019,000,000, so it matches the level proposed by a coalition of veterans groups in the Independent Budget; to decrease the deficit by a similar amount; and to use the unreconciled tax cut to pay for it.S.Con.Res. 23 · 108th Congress · On the AmendmentYeaRaise revenue
2003-03-21To revise the resolution to accommodate in reconciliations legislation a partially refundable tax credit of up to $5,000 for eligible expenses for individuals with long term or chronic care needs or their family caregivers who pay these expenses; in which "eligible expenses" shall include prescription drugs, medical bills, durable medical equipment, home health care custodial care, respite care, adult day care, transportation to chronic care or medical facilities, specialized therapy (including occupational therapy, physical therapy, or rehabilitational therapy), other specialized services for children (including day care for children with special needs) and other long term care related expenses as defined by the Secretary of Health and Human Services; and in which "individuals with long term or chronic care needs" of daily living, individuals with severe cognitive impairment, individualS.Con.Res. 23 · 108th Congress · On the AmendmentYeaCut taxes
2003-03-18To redirect $1.214 trillion in revenues that would have been lost by implementing the President's entire tax cut agenda into a reserve fund to strengthen the Social Security trust funds over the long-term.S.Con.Res. 23 · 108th Congress · On the Motion to TableNayRaise revenue
2002-06-12To permanently repeal the death tax.H.R. 8 · 107th Congress · On the MotionNayRaise revenue
2002-06-12To amend the Internal Revenue Code of 1986 to restore the estates tax with modifications.H.R. 8 · 107th Congress · On the MotionYeaRaise revenue
2002-06-12To amend the Internal Revenue Code of 1986 to make permanent the estate tax in effect on December 31, 2009, to increase the exclusion amount to $4,000,000 in 2009, and to provide a full family-owned business interest deduction in 2003.H.R. 8 · 107th Congress · On the MotionYeaCut taxes
2002-03-08A bill to provide tax incentives for economic recovery.H.R. 3090 · 107th Congress · On the MotionNayRaise revenue
2002-02-13To express the sense of the Senate that the repeal of the estate tax should be made permanent by eliminating the sunset provision's applicability to the estate tax.S. 1731 · 107th Congress · On the AmendmentNayRaise revenue
2002-02-06To provide tax incentives for economic recovery and assistance to displaced workers.H.R. 622 · 107th Congress · On the Cloture MotionNayRaise revenue
2002-02-06To provide incentives for an economic recovery, and for other purposes.H.R. 622 · 107th Congress · On the Cloture MotionNayRaise revenue
2002-01-29To amend the Internal Revenue Code of 1986 to provide for a special depreciation allowance for certain property acquired after December 31, 2001, and before January 1, 2004, and to increase the Federal medical assistance percentage under the medicaid program for calendar years 2002 and 2003.H.R. 622 · 107th Congress · On the MotionNayRaise revenue
2002-01-29To exclude from gross income certain terrorist attack zone compensation of civilian uniformed personnel.H.R. 622 · 107th Congress · On the AmendmentYeaCut taxes
2002-01-29To provide for a temporary increase in the Federal medical assistance percentage for the medicaid program for fiscal year 2002.H.R. 622 · 107th Congress · On the MotionYeaDirection not readable
2002-01-29To amend the Internal Revenue Code of 1986 to provide for a temporary increase in expensing under section 179 of such code.H.R. 622 · 107th Congress · On the AmendmentYeaCut taxes
2002-01-29To provide enhanced unemployment compensation benefits.H.R. 622 · 107th Congress · On the MotionYeaDirection not readable
2002-01-25To amend the Internal Revenue Code of 1986 to provide for a special depreciation allowance for certain property acquired after September 10, 2001, and before September 11, 2004.H.R. 622 · 107th Congress · On the MotionNayRaise revenue
2002-01-24To provide for emergency agriculture assistance.H.R. 622 · 107th Congress · On the MotionNayDirection not readable
2001-11-14To provide a substitute amendment.H.R. 3090 · 107th Congress · On the MotionYeaDirection not readable
2001-11-14To provide a substitute amendment.H.R. 3090 · 107th Congress · On the MotionYeaDirection not readable
2001-06-21To amend the Internal Revenue Code of 1986 to provide a deduction for 100 percent of health insurance costs of self-employed individuals.S. 1052 · 107th Congress · On the Point of OrderYeaDirection not readable
2001-05-26A bill to provide for reconciliation pursuant to section 104 of the concurrent resolution on the budget for fiscal year 2002.H.R. 1836 · 107th Congress · On the Conference ReportNayRaise revenue
2001-05-23A bill to provide for reconciliation pursuant to section 104 of the concurrent resolution on the budget for fiscal year 2002.H.R. 1836 · 107th Congress · On Passage of the BillNayRaise revenue
2001-05-23To provide an above-the-line deduction for qualified professional development expenses of elementary and secondary school teachers and to allow a credit against income tax to elementary and secondary school teachers who provide classroom materials.H.R. 1836 · 107th Congress · On the AmendmentYeaCut taxes
2001-05-23To provide alternative minimum tax relief for individuals extend certain expiring tax provisions, and to provide an offset for revenue loss.H.R. 1836 · 107th Congress · On the MotionYeaDirection not readable
2001-05-23A bill to provide for reconciliation pursuant to section 104 of the concurrent resolution on the budget for fiscal year 2002.H.R. 1836 · 107th Congress · On the MotionYeaDirection not readable
2001-05-23A bill to provide for reconciliation pursuant to section 104 of the concurrent resolution on the budget for fiscal year 2002.H.R. 1836 · 107th Congress · On the MotionNayDirection not readable
2001-05-23A bill to provide for reconciliation pursuant to section 104 of the concurrent resolution on the budget for fiscal year 2002.H.R. 1836 · 107th Congress · On the MotionYeaDirection not readable
2001-05-23To express the sense of the Senate that the modifications to the child tax credit contained in section 201 should be part of the final tax package.H.R. 1836 · 107th Congress · On the AmendmentYeaDirection not readable
2001-05-22To reduce debt by eliminating the repeal of the estate tax.H.R. 1836 · 107th Congress · On the AmendmentYeaRaise revenue
2001-05-22To amend the Internal Revenue Code of 1986 to adjust the income tax rates and to provide a credit to teachers and nurses for higher education loans.H.R. 1836 · 107th Congress · On the MotionYeaCut taxes
2001-05-22A bill to provide for reconciliation pursuant to section 104 of the concurrent resolution on the budget for fiscal year 2002.H.R. 1836 · 107th Congress · On the MotionYeaDirection not readable
2001-05-22To allow the Hope Scholarship Credit for all costs of attendance and to decrease the reduction in the 39.6 rate.H.R. 1836 · 107th Congress · On the AmendmentYeaRaise revenue
2001-05-22To condition the reductions in the 39.6 percent rate in 2005 and 2007 on the Federal Government sufficiently funding Head Start to enable every eligible child access to such program.H.R. 1836 · 107th Congress · On the MotionYeaRaise revenue
2001-05-22To condition the reductions in the 39.6 percent rate in 2002, 2005, and 2007 on the Federal Government funding certain increases in the maximum Federal Pell Grant amounts.H.R. 1836 · 107th Congress · On the MotionYeaRaise revenue
2001-05-22To make the maximum amount of the deduction for higher education expenses fully effective immediately, to repeal the termination of such deduction, and to provide an offset for revenue loss.H.R. 1836 · 107th Congress · On the AmendmentYeaDirection not readable
2001-05-22To accelerate the increase in exemption amount for estates and reduce the reduction in the 39.6 percent marginal tax rate.H.R. 1836 · 107th Congress · On the AmendmentYeaRaise revenue
2001-05-22To provide a proportionate reduction in the credit for State death taxes before repeal, thereby allowing for responsible full estate tax repeal.H.R. 1836 · 107th Congress · On the MotionNayRaise revenue
2001-05-22To limit the reduction in the 39.6 rate bracket to 1 percentage point and to increase the maximum taxable income subject to the 15 percent rate.H.R. 1836 · 107th Congress · On the AmendmentYeaRaise revenue
2001-05-22To aid public health and improve water safety by providing tax-exempt bond authority to water systems to comply with the 10 parts per billion arsenic standard recommended by the National Academy of Sciences and adopted by the World Health Organization and European Union.H.R. 1836 · 107th Congress · On the MotionYeaCut taxes
2001-05-22To require the Secretary of the Treasury to adjust the reduction in the highest marginal income rate if the discretionary spending level is exceeded in fiscal year 2002.H.R. 1836 · 107th Congress · On the MotionNayCut taxes
2001-05-22To amend title II of the Social Security Act to allow workers who attain age 65 after 1981 and before 1992 to choose either lump sum payments over four years totaling $5,000 or an improved benefit computation formula under a new 10-year rule governing the transition to the changes in benefit computation rules enacted in the Social Security Amendments of 1977.H.R. 1836 · 107th Congress · On the MotionYeaDirection not readable
2001-05-22A bill to provide for reconciliation pursuant to section 104 of the concurrent resolution on the budget for fiscal year 2002.H.R. 1836 · 107th Congress · On the MotionYeaDirection not readable

Sorted newest first. “Counted as” is which end of the Raise revenue / Cut taxes axis the vote moved this member toward, using the direction recorded for this issue on that roll call. Open any row to see the full measure, the tally, and the reason that direction was assigned.