HR 5514
115th Congress
House
Taxation
Capital gains tax
Income tax rates
Tax administration and collection, taxpayers
Tax Fairness Act of 2018
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 13, 2018
Referred to the House Committee on Ways and Means.
Apr 13, 2018
Introduced in House
Ask about this bill
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Plain-English summary
Tax Fairness Act of 2018
This bill amends the Internal Revenue Code to modify the tax treatment of partnership interests held in connection with the performance of services. The bill requires certain income from the partnerships to be treated as ordinary income rather than as capital gains.
What's happening now
Referred to the House Committee on Ways and Means.
Bill text
1 version
- Introduced in House Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). H.R. 5514: Tax Fairness Act of 2018. 115th Congress. Open America. https://openamerica.io/bill/115-HR-5514/
"H.R. 5514: Tax Fairness Act of 2018." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-5514/.
H.R. 5514, 115th Cong. (2026), https://openamerica.io/bill/115-HR-5514/.
[H.R. 5514: Tax Fairness Act of 2018](https://openamerica.io/bill/115-HR-5514/)