Restore Protections for Dialysis Patients Act

Senate Bill

S. 1173

119th Congress

Restore Protections for Dialysis Patients Act

In Committee

Introduced:Oct 29, 2025

Primary Sponsor

Sheldon Whitehouse

D - RI

Cosponsors

15

Quick Stats

Policy Area

Taxation

Summary

This bill would require individuals with an annual income over $1 million to pay a minimum tax rate of 30% on the amount of their income that exceeds their charitable contributions. The goal is to ensure that the wealthiest Americans pay their fair share of taxes.

Latest Action

Read twice and referred to the Committee on Finance.

Introduced10/29/2025

StatusRead twice and referred to the Committee on Finance.

ChamberSenate

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Vote Prediction

Restore Protections for Dialysis Patients Act

This bill would require individuals with an annual income over $1 million to pay a minimum tax rate of 30% on the amount of their income that exceeds their charitable contributions. The goal is to ensure that the wealthiest Americans pay their fair share of ta

Community Breakdown

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Fail

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0 predictions

This bill would require individuals with an annual income over $1 million to pay a minimum tax rate of 30% on the amount of their income that exceeds their charitable contributions. The goal is to ensure that the wealthiest Americans pay their fair share of taxes.

Bill Number: 1173
Introduced: 10/29/2025
Status: Read twice and referred to the Committee on Finance.
Policy Area: Taxation

Data from Congress.gov

AI-generated summary

Fact Sheet

Title: Restore Protections for Dialysis Patients Act
Bill Number: 1173
Sponsor: No sponsor
Status: Read twice and referred to the Committee on Finance.
Introduced: 10/29/2025
Summary: This bill would require individuals with an annual income over $1 million to pay a minimum tax rate of 30% on the amount of their income that exceeds their charitable contributions. The goal is to ensure that the wealthiest Americans pay their fair share of taxes.

Data from Congress.gov

AI Summary

Plain-English explanation of this bill

This bill would require individuals with an annual income over $1 million to pay a minimum tax rate of 30% on the amount of their income that exceeds their charitable contributions. The goal is to ensure that the wealthiest Americans pay their fair share of taxes.

Last updated: 12/29/2025

Official Summary

Congressional Research Service summary

Paying a Fair Share Act of 2023 This bill requires an individual taxpayer whose adjusted gross income exceeds $1 million (high-income taxpayer) to pay a minimum tax rate of 30% of the excess of the taxpayer's adjusted gross income over the taxpayer's modified charitable contribution deduction for the taxable year (tentative fair share tax). The amount of the tax is the excess (if any) of the tentative fair share tax over the excess of (1) the sum of the taxpayer's regular tax liability, the alternative minimum tax (AMT) amount, and the payroll tax for the taxable year; over (2) certain tax credits. The bill provides for a phase-in of such tax and requires an inflation adjustment to the $1 million income threshold for taxable years beginning after 2023. The bill also expresses the sense of the Senate that Congress should enact tax reform that repeals unfair and unnecessary tax loopholes and expenditures, simplifies the tax system, and makes sure that the wealthiest taxpayers pay a fair share of taxes.

Key Points

Main provisions of the bill

Establishes a 30% minimum tax rate for individuals with an annual income over $1 million
The tax applies to the portion of income that exceeds the individual's charitable contributions
The income threshold for this tax will be adjusted for inflation starting in 2024
Expresses the Senate's view that tax reform should close loopholes and ensure the wealthy pay their fair share

How This Impacts Americans

Potential effects on citizens and communities

This bill would primarily impact high-income Americans with an annual income over $1 million. If passed, it would require them to pay a higher overall tax rate, which could result in them contributing more in federal taxes. This additional tax revenue could potentially be used to fund government programs and services.

Policy Areas

Primary Policy Area

Taxation

Scope & Jurisdiction

Jurisdiction Level

federal

Congressional Session

119th Congress

Citation Reference

1173, 119th Congress (2025). "Restore Protections for Dialysis Patients Act". Source: Voter's Right Platform. https://votersright.org/bills/118-s-1173