[Congressional Record Volume 141, Number 100 (Monday, June 19, 1995)]
[Daily Digest]
[Page D753]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

Committee Meetings
(Committees not listed did not meet)
S CORPORATION REFORM/HOME OFFICE DEDUCTIONS
Committee on Finance: Subcommittee on Taxation and IRS Oversight held 
hearings on S. 758, to amend the Internal Revenue Code to increase from 
35 to 50 the maximum number of shareholders of an S Corporation 
(electing small business corporation), to allow members of a family to 
be treated as one shareholder, and to allow an S. Corporation to issue 
qualified preferred stock, S. 327, to amend the Internal Revenue Code 
to provide clarification for the deductibility of expenses incurred by 
a taxpayer in connection with the business use of the home, and certain 
provisions to change the rules for claiming expenses for the business 
use of a home of H.R. 1215, Contract With America Tax Relief Act, 
receiving testimony from Glen A. Kohl, Tax Legislative Counsel, 
Department of the Treasury; Brad Barney, Barney Trucking, Inc., Salina, 
Utah, on behalf of the S Corporation Reform Project; Martin D. 
Ginsburg, Georgetown University Law Center, Samuel P. Starr, American 
Institute of Certified Public Accountants, and Mortimer Caplin, Caplin 
& Drysdale, all of Washington, D.C.; Judith Obermayer, Obermayer 
Associates, West Newton, Massachusetts, on behalf of the National 
Association for the Self-Employed, Susan Pace Hamill, University of 
Alabama School of Law, Tuscaloosa; Wendy C. Gerzog, University of 
Baltimore School of Law, Baltimore, Maryland; and Craig Willett, 
Willett and Associates, Provo, Utah, on behalf of the National 
Federation of Independent Business.
  Hearings were recessed subject to call.
FEDERAL PENSION REFORM
Committee on Governmental Affairs: Subcommittee on Post Office and 
Civil Service concluded hearings on proposals to reform the Federal 
pension system, after receiving testimony from Louis J. Freeh, 
Director, Federal Bureau of Investigation, Stephen H. Greene, Deputy 
Administrator, Drug Enforcement Administration, both of the Department 
of Justice; Robert Mansker, Staff Member, Joint Committee on Printing; 
John N. Sturdivant, American Federation of Government Employees (AFL-
CIO), Robert Tobias, National Treasury Employees Union, Sonya 
Constantine, National Federation of Federal Employees, Moe Biller, 
American Postal Workers Union (AFL-CIO), Vince Palladino, National 
Association of Postal Supervisors, Carol A. Bonosaro, Senior Executives 
Association, Helene A. Benson, Professional Managers Association, and 
Charles R. Jackson, National Association of Retired Federal Employees, 
all of Washington, D.C.; Ted Carrico, National Association of 
Postmasters, Roger W. Moreland, National Rural Letter Carriers' 
Association, William P. Brennan, National League of Postmasters of the 
United States, and Bruce L. Moyer, Federal Managers Association, all of 
Alexandria, Virginia; and Robert S. Duncan, Columbia, Missouri, on 
behalf of the Social Security Management Associations, Inc.