TAXATION

Addresses

Fight for Economic Freedom, Tax Indexing—A Case in Point, Wendell W. Gunn, 7909 [11AP]

National Religious Broadcasters Convention, President Reagan, 1646 [3FE]

Advertisements

Warning—10 Percent of the Money You Earn in Interest Is Going To Disappear, 6271 [21MR]

Amendments

Bankruptcy Court and Federal Judgeship Act: enact (S. 1013), 10048-10069 [27AP]

Commodities: payment-in-kind program (H.R. 1296), 4341, 4344 [8MR]

Dividends and interest: repeal of tax withholding (H.R. 2973), 14997-15042, 15068-15071 [8JN], 16121, 16149-16151, 16155, 16160, 16163, 16203-16224 [16JN], 19129 [14JY], 19255 [14JY]

Educational Opportunity and Equity Act: enact (H.J. Res. 290), 32854-32856, 32972-32975, 32978 [16NO]

Payment-in-Kind Tax Treatment Act: enact (H.R. 1296), 4633 [9MR]

Reductions: limit (H.R. 1183), 16899 [22JN], 17141 [23JN]

Tax Rate Equity Act: enact (H.R. 1183), 16899 [22JN], 17141 [23JN]

Tax Reform Act: enact (H.R. 4170), 29243 [25OC], 29460 [26OC], 30888 [3NO], 32766 [15NO], 33191 [16NO]

Uniform Relocation Assistance and Real Property Acquisition Policies Act: enact (S. 531), 13271-13274 [20MY]

Analyses

Fact Sheet on New Tip Reporting Rules, 6030 [17MR]

H.R. 3043, Tax Status of Lifetime Gift Donations to Foundations, 12953-12955 [18MY]

H.R. 3843, Local Government Tax Assistance Act, 23372 [4AU]

S. 13, Capital Gains Tax Act, 504 [26JA]

S. 1040, SELF-Tax Plan Act, 8249 [13AP], 13285 [20MY]

S. 1043, Small Business Capital Formation Tax Act, 8322 [13AP]

S. 1061, tax treatment of certain bonds, 8723 [15AP]

S. 1193, Treat Certain Heating of Phosphate Rock as Mining, 10717-10719 [3MY]

S. 1210, Estate Tax Alternate Valuation Date Election, 10999 [4MY]

S. 1272, Commodity Futures Trading Commission tax user fee, 12113 [12MY]

S. 1532, acquisition of depository institutions, 17010 [23JN]

S. 1640, Local Government Reimbursement for Revenues Lost Due to Tax Exemption for Diplomatic Missions, 19668 [18JY]

S. 1844, Aviation Tax Reduction Act, 24452 [15SE]

S. 1931, Tax Incentives for Certain Alcohol Fuels, 27543 [6OC]

S. 2001, National Acid Deposition Reduction Act, 29135 [25OC]

S. 2158, Simpliform Tax Act, 34478-34479 [18NO]

Tax Shelters and Productivity, LEGIS, 22361 [2AU]

Tuition Tax Credits—RX for American Education, Heritage Foundation, 18570 [11JY]

What the Recent Education Reports Say About Computers in Schools, Library of Congress, 29248 [25OC]

Appointments

Conferees on H.R. 2973 to repeal withholding of tax on interest and dividends, 19133 [14JY]

Articles and editorials

America First Committee (sundry), 26-27 [3JA]

As We See It—Soaking the Poor, 6045 [17MR]

Balancing the Budget, 2746 [23FE]

Baloney From Banks, 6261 [21MR]

Bankers and Interest Withholding (sundry), 6264-6267, 6274 [21MR], 6571 [22MR]

Bankruptcy of an Empire, 16559 [21JN]

Banks Grapple With Software in Withholding, 4884 [10MR]

Banks Play Victim on Interest Taxes, 1832 [7FE]

Boom in Tax Shelters, 20392 [21JY]

Budget Solution, 24098 [14SE]

Burning Bias, 9640 [25AP]

But Let's Limit the Break, 11707 [10MY]

Christian School Movement and Its Conflict With the Internal Revenue Service, 32028-32030 [10NO]

Commerce's Horlick Sees Need for Trade Act Repair, 16557 [21JN]

Congress Should Reject $700 Limit on Tax Cut, 16306 [16JN]

Conservatives Must Pressure Reagan To Defund the Left, 13179 [19MY]

Corporate Tax—It's All but Disappeared, 33225 [16NO], 34727, 34902 [18NO]

Court Allows IRS To Set Social Policy, 19067 [13JY]

Create a Tuition Fund, 5661 [16MR]

Deadbeat Dads, 21152 [27JY]

Deficits in Multi-Billions Will Not Quit (series), 31712 [9NO]

Dispelling Some Myths About Social Security, 16917 [22JN]

Does the IRS Need Help of Withholding?, 12352 [16MY]

Don't Do It, 29379 [26OC]

Don't Repeal Protection Against ``Bracket Creep'', 3206 [28FE]

Easy Way Out, 2137 [14FE]

Economist Says Deficits Aren't Critical Factor, 6067 [17MR]

Enterprise Zones Deserve a Fair Trial, 14147 [26MY]

Fairness Committee Fights Taxpaid Politics, 12978 [18MY]

Federal Spending, State Austerity—New Look at Fiscal Federalism, 13875 [25MY]

Flat-Tax Lab—The Isle of Man, 2124 [14FE], 2526 [17FE], 2745 [23FE]

Geothermal Equipment Tax Credit (excerpt), 11175 [5MY]

Good News, Maybe, for Condo Buyers, 30720 [3NO]

Government and the Ruin of Private Education, 32860-32864 [16NO]

Government-Supported Groups Help Liberals Fleece Taxpayers, 12981 [18MY]

Happy Birthday, Mr. Coolidge, 18345 [30JN]

Hard Times for Hard Assets, 32445 [14NO]

Has High Court Undermined Religious Tax Exemptions?, 19067 [13JY]

How Economists View the Corporate Tax, 4471 [9MR]

In Search of Excellence and Fair Taxes, 1845 [7FE]

Income Tax Indexing Must Be Preserved, 8073 [12AP]

Indexing the Income Tax, 16937 [22JN]

Indexing—Repeal Will Hurt Workers of America, 8690 [14AP]

Inflation and Capital Formation, 20837 [26JY]

Inflationary Tax Cuts?, 13625 [24MY]

Interest and Dividends Tax Withholding, 5430, 5431 [16MR], 7479 [24MR]

International Trade and Investment Act, 9142-9150 [20AP], 9412, 9418-9423 [21AP]

Judging Congress, 20453 [21JY]

Lamm Says Tax Cuts Imperil a High-Tech Future, 24738 [19SE]

Leaders Call for the End of Tax-Funded Advocacy, 13194 [19MY]

Lease-Back Mania, 8872 [18AP]

Leave Tax Index Well Enough Alone, 2123 [14FE]

Leave the Tax Cut Alone, 19083 [13JY]

Legal Services Corp., 13201 [19MY]

Look Who Sees a Deficit, 15741 [14JN]

Loophole of the Month—It Is Better in the Bahamas, 23941 [13SE]

Message From the ABA—Why Withholding Is a ``People'' Issue, 16154 [16JN]

Missing Trillion Dollars, 1525 [2FE], 1782 [3FE]

Mobil Suit Sheds Light on Firms' Dealings With Their Offshore ``Captive Insurers'', 24232 [14SE]

Muddled Milk Levy, 3698 [2MR]

New Light Shed on Taxes, 23948 [13SE]

New Withholding Program on Interest and Dividends Begins July 1, 5430 [16MR]

New Withholding Tactics, 8696 [14AP]

Numbers Tell a Supply-Side Story, 15984 [15JN]

On the Trail of Those Deadbeat Dads, 14109 [26MY]

Our Tax on the Poor, 23746 [12SE]

People Oppose Withholding, 8679 [14AP]

Plan To Kill Tax Indexing, 3205 [28FE]

Political Contributions—Tax Credit, 13630 [24MY]

Problems Plaguing Federal Fiscal Policy (sundry), 16904 [22JN]

Puerto Rico and Section 936—A Case Study of the Effective Use of Private Sector Incentives, 26837 [30SE]

Raising Taxes Adds Red Ink, Not Black to Budget, 13525 [24MY]

Reagan's World Versus the Real One—He Left Out a Few Facts in His Defense of Reagonomics, 2553 [17FE]

Recent Revisions Benefit the Rich Relatively More, 4229 [8MR]

Repeal Interest Withholding, Representative Porter, 1361 [1FE]

Repeal Withholding Tax Law, 1966 [8FE]

Ruling in Bob Jones Case Could Have Broad Effects, 16908 [22JN]

Secret of Japan's Success—Low Taxes, 7834 [7AP]

Seduced and Abandoned—America's New Poor, 14110 [26MY]

Software Firms Say Banks Exaggerate Withholding Cost, 8789 [18AP]

Son of Safe Harbor Leasing, 21026 [26JY]

Speaker Tip O'Neill Spinning Tax Wheels, 19337 [14JY]

Split Over Tax Indexing—A Way To Keep the Government Honest, 4166 [7MR]

State's Waste Cleanup Fund Falling Short of Income Goal, 30573 [2NO]

Tax Credits for Tuition Addresses the Wrong Issue, 21541 [28JY]

Tax Cut Heralds New Fiscal Year, 23383 [4AU]

Tax Cut Should Be a Tool for Recovery and Savings, 19333 [14JY]

Tax Cut's Third Part Would Help, 2797 [23FE]

Tax Cuts—The Lower the Incomes, the Better It Looks, 12686 [17MY]

Tax Indexing—At Last a Break for the Little Guy, 7582-7584 [5AP]

Tax Indexing—Profound and Needed Change, 26095-26099 [28SE]

Tax Scams (excerpts), 10124 [27AP]

Taxes—States Prove More ``Enterprising'', 4215 [8MR]

Taxing Multinationals, 28053 [17OC]

Taxing ``Sin''—A Political Fraud, 34960 [14DE]

Taxing the World, 22102 [2AU]

They May Be Right, 3711 [2MR]

Thinking Small, 19425-19427 [15JY]

Thinking the Unthinkable—A Tax on Social Security, 93 [3JA]

Third-Year Tax Cut and Indexing Must Be Fought for in Congress, 13622 [24MY]

Those Untold Billions, 2828 [23FE]

Time for Congress To Look Into ``Volckergate'', 8073 [12AP]

Tip O'Neill Has His Tax Targets Mixed Up, 15313 [9JN]

Tip's Tax Cut Cap, 17136 [27JN]

To Cut or Not To Cut, 14440 [3JN]

Top PIK Official Has Farm in Program, 21559 [28JY]

Transit Betrayed, 5067 [11MR]

Truth About Withholding, Minus Tall Tales From Banks, 6260 [21MR]

U.S. Corporate Tax Share Drops, 34732 [18NO]

Underground Economy Grows During Tough Economic Times, 2746 [23FE]

Urge To Kill Tax Indexing, 9171 [20AP]

Value of Indexing, 10121 [27AP]

Washington Shell Game, 2232 [15FE]

We All Live Off Those Little Guys, 5967 [17MR]

What Corporate Tax?, 2595 [22FE]

What Do You Do When the Supreme Court Is Wrong?, 32865-32870 [16NO]

What Is Industrial Policy?, 16678 [21JN]

What PIK Participants Need To Know About Appealing ASCS Committee Decisions, 18664 [12JY]

What Really Does the Crowding Out, 24207 [14SE]

What Small Business Wants From Congress, 3512 [2MR]

Why Tax Indexing Is a Vital Reform, 6810 [23MR]

Why Tax Indexing Must Not Be Repealed, 3712 [2MR]

Will Expediency Kill Federal Indexing?, 6812 [23MR]

Will They Sell City Hall Next?, 23942 [13SE]

Withholding, 6569 [22MR]

Bills and resolutions

Abolish personal income, estate, and gift taxes (see H.J. Res. 23)

Accelerated cost recovery (see H.R. 2001)

Accelerated cost recovery system (see H.R. 61, 1265)

Accounting methods (see S. 1105, 1570, 1758, 1840, 2044; H.R. 1523, 3004, 3464)

Adoption expenses (see S. 1671; H.R. 575, 1657)

Advertisements (see S. 1940)

Agricultural and horticultural organizations (see H.R. 820)

Agricultural and horticultural structures (see H.R. 815)

Agricultural buildings (see H.R. 2338)

Agricultural commodities (see H.R. 1287)

Agricultural cooperatives (see H.R. 2646)

Agricultural labor (see H.R. 894, 2492)

Agricultural land (see H.R. 2339)

Agricultural production deferral program (see S. 495, 527, 582, 690; H.R. 1296, 1536)

Air transportation (see H.R. 1472)

Airbags (see S. 477)

Aircraft (see H.R. 4197)

Airline employees (see S. 1673; H.R. 943)

Alcohol fuels (see S. 1931; H.R. 1334, 4105)

Alcohol stills and condensers (see H.R. 3764)

Alcohol-blended fuels (see S. 253)

Alcoholic beverages (see H.R. 1790, 3078)

Alzheimer's disease victims (see H.R. 4274)

Amended returns (see S. 953)

Annuities (see H.R. 3540)

Architectural and transportation barriers (see S. 111, 120; H.R. 267, 344, 669, 901, 988, 1016, 1042)

Armed Forces (see S. 2017, 2060; H.R. 2189, 4206, 4548, 4572)

———exempt those killed in action from income tax (see S. 2083)

Armor piercing bullets (see H.R. 2084)

Arts and humanities (see H.R. 610)

Assets: exclude sale or exchange of certain (see H.R. 539)

Automobile expenses of charitable organizations (see H.R. 976)

Automobiles (see S. 1937; H.R. 219, 4135)

Auxiliary policemen (see H.R. 3039)

Aviation (see S. 1844; H.R. 4054, 4055)

Awards (see S. 1336)

Bank debts (see S. 1509; H.R. 973, 1343, 4551)

Bank holding companies (see H.R. 2399)

Barter exchanges (see H.R. 3964)

Bingo games (see H.R. 2123)

Blood donations (see H.R. 4149)

Bonds (see S. 1061)

Bows and arrows (see H.R. 2495)

Building rehabilitation (see S. 1397)

Building rehabilitation credit (see H.R. 3808)

Bullets (see H.R. 2084)

Buses (see S. 1781, 1814; H.R. 3284, 4086)

Business development companies (see S. 1380; H.R. 2686)

Business expenses (see H.R. 1472, 2642)

Business gifts (see H.R. 4271)

Business meals (see S. 2097)

Campaign committees (see H.R. 3268)

Campaign contributions (see H.R. 2976, 3737)

Capital assets (see S. 1600)

Capital gains and losses (see S. 13, 25, 1666, 1840; H.R. 549, 2225, 2526, 2687, 2731, 3140, 3756, 4231)

Carryover provisions (see H.R. 889)

Casualty losses (see S. 2037; H.R. 4038)

Certified public accountants (see H.R. 1540)

Charitable contributions (see S. 337, 427, 1167, 1221, 1579, 2123, 2144, 2169; H.R. 358, 364, 531, 976, 1285, 1315, 1585, 2291, 2697, 2750, 3212, 3252, 3654)

Charitable organizations (see S. 34, 825; H.R. 1839, 2055, 2871, 3826)

Charities (see H.R. 2998)

———tax treatment of volunteer trustees, directors, and officers (see H.R. 4494)

Child programming on radio and television (see S. 1153)

Child support (see H.R. 817)

Child Support Tax Act (see S. 1398)

Children's Television Tax Credit Act (see S. 1153)

Church ministers (see S. 1587, 2017; H.R. 1905, 2759, 4548)

Churches (see S. 1262; H.R. 2172, 2977)

———investigations and audits (see H.R. 2977)

Cigarettes (see H.R. 230, 698, 1473, 3513, 4125)

Circulation expenses (see H.R. 2659)

Coal (see S. 1006, 1437, 1732; H.R. 3353)

Commodities: tax treatment of payment-in-kind payments (see H.R. 1433)

Commodity Futures Trading Commission (see S. 1272)

Commodity payments (see S. 446, 495, 527, 582; S. Res. 45; H.R. 1433, 1536, 1591)

Community Assistance and Revitalization Act: enact (see S. 634; H.R. 1735)

Commuting expenses (see H.R. 1192)

Computer equipment (see H.R. 91, 2417, 4259)

Computers (see H.R. 2531)

Condominiums (see S. 2046; H.R. 699, 1994)

Conservation of natural resources (see S. 1675)

Construction workers (see S. 1219, 1352; H.R. 700)

Consumer Price Index (see S. 30)

Consumption tax (see H.R. 4442)

Contest awards (see S. 1885; H.R. 4311)

Conventions (see S. 1012; H.R. 1992)

Cooperative apartments (see S. 2088)

Cooperative housing corporations (see S. 134, 1698; H.R. 78, 1994, 2129, 4174)

Corporations (see S. 1040, 1153, 1421, 1509, 2043; H.R. 60, 168, 883, 888, 2564, 3137, 3271, 3657, 3757, 3961, 4114, 4287, 4357, 4515)

Cost-of-living adjustments (see H.R. 3790, 3800)

Crime victims (see H.R. 3306)

Crude oil purchasing cooperatives (see H.R. 816)

Crude Oil Windfall Profit Tax Act (see H.R. 541)

Cruise ships (see H.R. 1992)

Deaf persons (see H.R. 1522)

Deep-draft port vessel tax (see H.R. 2406)

Delinquent taxpayers (see H.R. 4034)

Dental expenses (see H.R. 1838, 1840)

Dependent care center property (see H.R. 983)

Dependent care expenses (see S. 1359; H.R. 272, 983, 1301, 1978, 2029, 2093, 3797, 4465)

Diesel fuel (see S. 113, 138, 1475; H.R. 1436, 1447, 1525, 2124, 2337, 3534)

Disability payments (see H.R. 3275)

Disabled dependents (see H.R. 2056)

Disabled persons (see H.R. 370, 1328)

Disasters (see H.R. 2831, 3265, 4250)

DISC (see H.R. 1673)

Distillers of spirits for fuel use: disclose names (see H.R. 2176)

District heating or cooling systems (see H.R. 2105)

Dividend reinvestment plans (see H.R. 4550)

Dividends and interest (see S. 39, 75, 104, 110, 222, 240, 334, 1602; S. Con. Res. 44; S. Res. 70; H.R. 6, 15, 120, 168, 169, 194, 196, 221, 371, 458, 476, 496, 500, 564, 611, 615, 621, 646, 661, 685, 687, 688, 693, 704, 710, 715, 746, 747, 760, 768, 771, 791, 806, 833, 834, 853, 864, 899, 900, 902, 903, 916, 957, 962, 984, 992, 998, 1004, 1023, 1037, 1048, 1051, 1068, 1069, 1070, 1084, 1099, 1100, 1101, 1103, 1143, 1163, 1177, 1201, 1208, 1261, 1267, 1273, 1298, 1345, 1378, 1389, 1406, 1413, 1442, 1478, 1489, 1526, 1612, 1725, 1781, 1940, 2104, 2147, 2328, 2373, 2376, 2632, 2973, 3961, 4219; H. Con. Res. 37, 132)

Domestic crude oil (see H.R. 1612)

Domestic employees (see H.R. 2463)

Domestic International Sales Corporations (see H.R. 2646)

Domestic international sales corporations (see S. 1804; H.R. 3810)

Earned income credit (see H.R. 4289)

Economic Recovery Tax Act (see S. 738; H.R. 1966, 3267; H. Res. 216)

Education expenses (see S. 528, 1137; H.R. 188, 200, 276, 790, 1730, 2938, 3209, 3213, 3563)

Education savings accounts (see S. 16, 1489; H.R. 2263, 2475, 3149, 3209, 4036, 4147)

Educational assistance (see H.R. 2568)

Educational institutions employee lodgings (see H.R. 677)

Educational organizations (see S. 1549; H.R. 821, 2118, 2504, 3820, 4167)

Educational organizations real property acquisitions (see S. 1183; H.R. 676)

Educational savings accounts (see H.R. 919)

Electric power utilities (see S. 1791)

Electricity costs (see H.R. 362)

Employee benefit plans (see S. 723; H.R. 979, 1179, 1193, 1418, 3820, 4243, 4463)

Employee bonuses (see H.R. 3014)

Employee health plans (see S. 640, 1618)

Employee stock ownership plans (see S. 868, 2128, 2162; H.R. 579, 4239, 4241)

Employer tax credit (see H.R. 2127, 2941)

Employment of handicapped (see H.R. 3211)

Energy Community Self-Help Act (see S. 1897)

Energy companies (see H.R. 1471)

Energy credit (see S. 1303, 1305, 1396, 1768, 1939; H.R. 576, 689, 811, 1876, 1883, 1884, 2521, 3072, 3168, 3283, 3358, 4078, 4345)

Energy investment tax credit (see H.R. 1775)

Enterprise zones (see S. 98, 863, 1228; H.R. 1955)

ERISA (see S. 1573; H.R. 3071)

———automobile loans (see H.R. 3216)

———residential mortgages (see H.R. 3216)

Estate tax (see S. 953, 1180, 1210, 1250, 1251, 1252, 1824, 1864, 2105; S. Res. 126; H.R. 59, 396, 538, 1434, 1836, 2458, 2459, 2813, 2871, 3124, 3154, 3224, 3267, 3423, 3429, 4018, 4449; H. Res. 199, 216)

———property valuation (see H.R. 1336)

Estimated tax payments (see S. 1825; H.R. 4058)

Estimated tax penalty (see H.R. 1302, 2706)

Eurobonds (see H.R. 4029)

Exchange students (see S. 1369, 1370; H.R. 3318, 3582)

Excise tax (see S. 927; H.R. 124, 1481, 1522, 2470, 2494, 3998)

Exports (see S. 28)

Face value of coins or currency (see H.R. 1814)

Fair Tax Act (see S. 1421; H.R. 3271)

Family Business Preservation Act (see S. 594)

Family life: promote (see H.R. 614)

Farm property (see S. 1773; H.R. 412, 1198, 2737, 3124, 3154)

Farm trucks (see S. 1596; H.R. 964)

Farm vehicles (see H.R. 259)

Farmers (see H.R. 2223)

Farmland development rights (see H.R. 2119)

Federal elections (see H.R. 1818)

Federal employees (see S. 1522; H.R. 240, 3371)

Federal hospital insurance (see H.R. 372, 1026)

Federal Unemployment Tax Act (see H.R. 1895)

Financial institutions (see H.R. 2069)

Fire detector expenses (see H.R. 228)

Fire fighters (see H.R. 1087, 3039, 3041, 3630, 3721)

Fire fighting and rescue units (see H.R. 124, 275, 906)

Firearms (see H.R. 229)

Firefighters (see H.R. 1193, 1203)

Firemen (see S. 136; H.R. 502)

Fishermen (see H.R. 1058, 3629)

Fishing equipment (see S. 927, 1768)

Fishing vessels (see H.R. 1895)

Flat rate income tax (see S. Res. 205; H.R. 2137)

Flat-rate tax (see S. 557, 1040; H.R. 3516)

Foreign agricultural commodity income (see S. 1807)

Foreign broadcasters (see S. 1940)

Foreign conventions (see H.R. 1672)

Foreign corporations (see H.R. 2255, 2256, 3096, 3140)

Foreign government loans (see H.R. 2069)

Foreign income (see S. 28, 1225, 1584; H.R. 972, 981, 1331, 1430, 2918, 3001)

Foreign investors (see S. 1557, 1915; H.R. 3025, 4029, 4328)

Foreign oil and gas income (see H.R. 1487)

Foreign pension plans (see S. 519, 1761; H.R. 3446)

Foreign sales corporations (see S. 1804; H.R. 3810)

Foreign tax credits (see S. 1584)

Foreign trade zones (see S. 1411; H.R. 717)

Forest Service grants (see S. 1556; H.R. 3436)

Formaldehyde foam insulation: tax credit for removal (see H.R. 2533)

Former Presidential Enough Is Enough and Taxpayers Relief Act (see H.R. 1452)

Fraternal organizations (see S. 1490; H.R. 99, 268)

Fraud (see H.R. 535)

Freight forwarder operating authorities (see H.R. 3528)

Fringe benefits (see S. 135, 375, 1817; S. Con. Res. 49; H.R. 262, 353, 532, 952, 1610, 3525, 3789)

Fuel conversion (see H.R. 1876)

Fuels tax (see H.R. 1334)

Gambling (see H.R. 2730, 2792, 2793, 3538)

Gambling winnings (see S. 1223; H.R. 193)

Gasohol (see H.R. 3842)

Gasoline taxes (see H.R. 357, 1391)

Generation-skipping transfers (see S. 1252; H.R. 396, 538, 1434, 1668, 2459)

Geothermal energy (see S. 1237; H.R. 2927)

Gift gain (see H.R. 963, 2476)

Gift tax (see S. 584, 1180, 1250, 1252, 2105; H.R. 396, 538, 543, 2459, 2813, 3224, 3423)

Gifts to employees (see H.R. 3865)

Grain storage buildings (see H.R. 2338)

Ground water heat pumps (see S. 1303)

Group-term life insurance (see H.R. 980)

Guam banks (see H.R. 3683)

Handguns (see H.R. 2470)

Handicapped persons (see H.R. 207, 274, 359, 367, 818, 921, 923, 1015, 1178, 2128, 2481)

Hazardous wastes (see S. 1779; H.R. 1671, 2503, 3129)

Heads of households (see H.R. 1535, 1606, 2126)

Health benefits (see H. Res. 54)

Health education loans (see S. 1567)

Health insurance (see H.R. 1802, 2022, 2214, 2574; H. Res. 186)

Health insurance premiums (see H.R. 360, 3487)

High technology equipment (see H.R. 4244)

Highway Revenue Act (see S. 138; H.R. 1436)

Highway use tax (see S. 103, 113, 138, 343, 1475, 1596; H.R. 1067, 1436, 1447, 1481, 1525, 1537, 2124, 2301, 2337, 2384, 2401, 3534)

Home equity conversions (see S. 831, 1914; H.R. 3779)

Home health care (see H.R. 2029)

Home health care expenses (see H.R. 1978)

Homemakers (see S. 2143; H.R. 2127, 4208)

Hospital services (see H.R. 3860)

Household expenses (see H.R. 1991, 2093)

Housing (see H.R. 637, 707, 4227)

Housing accounts (see H.R. 2072)

Housing certificates (see H.R. 675)

Housing Opportunity and Mortgage Equity Act: enact (see S. 1435)

Housing savings accounts (see S. 673; H.R. 969, 2472, 2579, 2916)

Housing savings certificates (see H.R. 712)

Income tax (see S. 30, 43, 156, 557, 1040, 1057, 1169, 1421, 1767, 1793, 2105, 2158; S. Res. 205; H.R. 62, 170, 453, 542, 550, 574, 686, 921, 1038, 1161, 1183, 1331, 1612, 1664, 1770, 2137, 2520, 2564, 2877, 3224, 3271, 3516, 3790, 3800; H.J. Res. 110; H. Con. Res. 85, 115; H. Res. 156)

Income tax fraud (see H.R. 697)

Income tax returns (see S. 334; H.R. 4305)

Indexation of capital assets (see S. 1600)

Indexation of certain assets (see H.R. 3651)

Indexation of tax rates (see S. 1169, 1627; H.R. 2877, 3790, 3800)

Indian tribes (see S. 2141; H.R. 4538)

Individual retirement accounts (see S. 214, 1051, 1434, 1549, 1950, 2144; H.R. 351, 1327, 2000, 2021, 2030, 2468, 2567, 2772, 2984, 3266, 3307, 3309, 3333, 3721, 4167, 4268)

Individual retirement security accounts (see S. 1125)

Industrial development bonds (see S. 391, 1996; H.R. 536, 3051)

Industrial revenue bonds (see H.R. 1635)

Inland waterway tax (see S. 377; H.R. 472)

Insurance companies (see S. 1992; H.R. 4065)

Insurance reserves (see H.R. 2642)

Insured annuity (see H.R. 4530)

Inventories (see S. 1062, 1105, 1570, 1738, 1840; H.R. 1523, 3004, 3464, 3802)

Investment companies (see H.R. 3529)

Investment credit (see S. 152, 1593, 1594; H.R. 1486, 1902, 2331, 2338, 2521, 3423, 3434, 4298)

Investment tax credit (see H.R. 4507)

Investments (see H.R. 63, 546, 3408, 4357)

Iron ore (see S. 1006; H.R. 3353)

Irrigation equipment (see H.R. 397, 3759)

Job training programs (see S. 481, 1800, 1801)

Jobs credit (see S. 371, 1605, 1700, 1753, 2185; H.R. 897, 967, 2001, 2180, 3414, 3554)

Judges (see H.R. 3463)

Jurors' fees (see H.R. 2595)

Landfills (see H.R. 1414)

Law enforcement officers (see S. 136, 1436; H.R. 1087, 1193, 1203, 3239, 3438, 3630, 3721)

Lawyer referral services (see H.R. 3097)

Legal aid to employees: tax treatment (see S. 2080)

Liability insurance organizations (see H.R. 190)

Libraries (see S. 1528, 1649; H.R. 2183)

Liens on property (see S. 1032)

Life insurance (see H.R. 975, 980, 1248, 2022, 2214, 2444, 2458)

Limit (see S. 1077)

Literary, musical, or artistic compositions (see S. 427)

Local wage taxes (see H.R. 368, 2153)

Market making activities (see H.R. 3907)

Married persons (see H.R. 246, 266, 548, 1327, 1925)

Mathematics and science students (see S. 290; H.R. 836)

Meals furnished by employers (see H.R. 907)

Medical expenses (see S. 824, 1166; H.R. 207, 1172, 1838, 1840, 2022, 2214, 2720, 3306, 3593)

Members of Congress (see S. 70; H.R. 633, 1491)

Minimum tax (see H.R. 62)

Mining land reclamation reserves (see S. 1307)

Ministers: employment agreements (see H.R. 1754)

Money purchase plans (see H.R. 3173)

Mortgage bonds (see S. 137, 733; H.R. 1176, 1533, 3667, 3724)

Mortgage Debt Forgiveness Tax Act (see S. 1147)

Mortgage Forgiveness Tax Act (see S. 1063)

Mortgage retirement accounts (see S. 1051; H.R. 2567)

Mortgage revenue bonds (see H.R. 1772)

Mortgage subsidy bonds: issuance restrictions (see H.R. 1185)

Mortgage-backed securities (see S. 1822)

———tax treatment (see H.R. 4557)

Mortgages (see S. 1435, 1598, 1901; H.R. 884, 1293, 3357, 3594; H. Con. Res. 68)

Motor vehicle: charitable use expenses (see H.R. 3212)

Motor vehicle charity use expenses (see S. 1167)

Motor vehicle medical use expenses (see S. 1166)

Motor vehicle operating leases (see S. 1161; H.R. 1607)

Motor vehicles (see H.R. 686)

Multiemployer plans (see H.R. 978)

Museums (see S. 1528, 1649; H.R. 2183)

National Credit Union central liquidity facility: tax status (see S. 2120; H.R. 4556)

National Tax Liberation Day (see H.R. 551)

Natural gas (see S. 1506, 1661; H.R. 570, 3916)

Neighborhood associations (see H.R. 4127)

Newspapers (see S. 1410; H.R. 2589)

Nonbusiness casualty losses (see H.R. 4514)

Nuclear energy (see H.R. 2820)

Oil from any royalty interest (see H.R. 599)

Oil percentage depletion rate (see S. 1506, 1661; H.R. 1966, 3916)

Older persons (see S. 90, 1301, 1752, 1753; H.R. 76, 207, 264, 270, 537, 545, 598, 834, 923, 965, 1038, 1056, 2094, 2181, 2481, 2888, 3797, 3946)

Operating losses (see S. 2020)

Organ donations (see H.R. 540)

Orphanages (see H.R. 3343)

Outdoor advertising (see H.R. 1265)

Overseas construction projects (see S. 1550; H.R. 1609)

Panama Canal Zone employees (see H.R. 2408)

Payment of taxes (see H.R. 1394)

Payments in lieu of taxes (see H.R. 1764)

Payments in Lieu of Taxes Act (see H.R. 2071)

Payments to foreign officials (see H.R. 2599)

Penalties (see H.R. 373)

Pension funds (see H.R. 821, 1175)

Pensions (see H.R. 1294)

Personal holding companies (see S. 1809)

Personal holding company tax (see H.R. 3490)

Petroleum imports (see H.R. 1729, 2328)

Petroleum industry (see S. 464, 1422, 1506; H.R. 1966, 2828, 3099, 3253, 3624)

Phosphate rock (see S. 1193)

Physicians' and surgeons' mutual protection associations (see S. 1745; H.R. 2095)

Physicians' and surgeons' mutual protective associations (see H.R. 2486)

Piggyback trailers (see H.R. 3003)

Piggyback trailers and semitrailers (see S. 1231)

Policemen (see H.R. 3039, 3041)

Policemen and firemen (see H.R. 954)

Political contributions (see H.R. 977, 2833, 3172)

Pollution control facilities (see H.R. 1485)

Presidential election campaign fund (see H.R. 3639)

Private foundations (see S. 562, 909, 977, 1410, 1464, 1534, 1857; H.R. 974, 2032, 2269, 2399, 2589, 2737, 3011, 3043, 3396, 3427, 3458, 3656, 3732)

Produced film rents (see H.R. 3490)

Profit-sharing plans (see S. 961)

Property taxes (see H.R. 201)

Property transfers (see H.R. 3388)

Property used by governments (see S. 1564; H.R. 3110)

Public debt (see S. 1969; H.R. 497, 2425, 4070)

Public transit fares (see H.R. 2346)

Public utilities (see S. 330, 1791)

Public utility stock (see H.R. 3011)

Public utility taxes (see H.R. 269, 369, 711)

Publisher inventories (see S. 2086)

Puerto Rico (see H.R. 783)

Railroad retirement system (see H.R. 1180)

Railroad retirement tax (see S. 1074, 1076; H.R. 1445)

Real property taxes (see H.R. 208, 252, 269, 430, 453, 923, 1038, 1141, 1361, 1756, 1803, 2481, 3184, 4547)

Reform (see H.R. 3475)

Regulated investment companies (see S. 1809)

Rehabilitation of buildings (see S. 2089)

Religious community business (see H.R. 4507)

Remedial education (see H.R. 2941)

Rent payments (see H.R. 923, 2481, 4547)

Rental housing (see S. 2089; H.R. 637, 1361, 1837, 4227)

Rental property (see H.R. 189, 201)

Research (see H.R. 1887)

Research and development (see S. 738)

Research and experimental expenses (see S. 654, 1585; H.R. 702, 2591, 3031)

Research service awards (see S. 1336)

Residences (see H.R. 201, 370, 893, 923, 970, 1038, 1178, 1292, 1972, 2021, 2831, 2856, 3548, 4547)

Residential retirement facilities (see H.R. 1803)

Resource recovery systems (see S. 1468)

Retirement benefits (see H.R. 195, 204, 2522)

Retirement income (see H.R. 77, 238, 348, 356, 577)

Retirement plans (see S. 19, 918, 1066, 1447, 1700, 1752, 1760, 1978, 2087, 2110, 2152; H.R. 271, 890, 893, 1000, 1488, 2100, 2237, 2553, 2595, 2779, 3540, 3554, 3592, 3930, 3989, 4032, 4280, 4530)

Retirement savings (see H.R. 765, 766, 1225, 2099, 3661, 3662)

Revenue sharing (see S. 41, 525, 676, 700, 1390; H.R. 1386, 1409, 1605, 1930, 1979, 2096, 2780)

———extend (see H.R. 2780)

Revitalization areas: designate (see H.R. 1735)

Robots and automated manufacturing systems (see H.R. 4048)

Rural enterprise zones (see S. 1228)

Sail power (see H.R. 4345)

Savings accounts (see H.R. 969, 1612, 1972)

Savings bonds (see H.R. 1470)

Savings deposits (see H.R. 202, 215)

Schools (see H.R. 498, 533)

Scientific equipment (see S. 1194, 1195, 2165; H.R. 3095)

Scientific or educational facilities or equipment (see S. 1899)

Scientific organizations (see H.R. 2118)

Securities (see H.R. 3907)

Security devices (see H.R. 578, 2038, 3048, 3352, 4430)

Self-employed business deductions (see H.R. 3487)

Self-employment tax (see H.R. 544)

SELF-Tax Plan Act (see S. 1040)

Semitrailers (see H.R. 3003)

Service contracts contributions (see H.R. 2750)

Severance pay (see H.R. 361)

Sewer charges (see H.R. 3186, 3187)

Sheltered workshops (see S. 148; H.R. 1328, 2480)

Shipping income (see H.R. 4561)

Sick pay (see S. 1436; H.R. 3239)

Simpliform Tax Act (see S. 2158)

Small business (see S. 842, 1043, 1496, 1840, 1898, 2044; H.R. 1136, 1444, 1600, 1902, 2375, 2543, 4515, 4521)

Small business inventories (see S. 1062)

Small businesses (see S. 1738; H.R. 3802)

Social security (see H.R. 1963)

Social security benefits (see S. 1113; H.R. 214, 335, 690, 3028, 3480, 3901, 4150, 4265)

Social security tax (see H.R. 349, 355, 1001, 1429, 1467, 1542, 2156, 2214, 2463, 3417)

Soil conservation (see S. 152, 2180; H.R. 3341)

Solar energy (see S. 710, 1780)

Spousal individual retirement accounts (see H.R. 4500)

Spouse's retirement accounts (see H.R. 2772)

State and local employees (see H.R. 475)

State and local governments (see H.R. 625)

State income tax refund notices (see S. 1325)

State severance taxes on oil, gas, and coal (see S. 463; H.R. 2690)

State taxing authorities (see H.R. 1549)

State taxing authority (see H.R. 552, 553, 2152)

Stock transfers (see H.R. 4114)

Student loans (see S. 150, 551, 1567; H.R. 3236)

Student maintenance (see H.R. 3582)

Sulfur dioxide emissions: establish tax incentives and financial assistance to reduce (see H.R. 4483)

Supplemental retirement benefit (see H.R. 4530)

Surface mining land reclamation reserves (see S. 237; H.R. 3342)

Tax Court cases (see H.R. 1540)

Tax Court judges (see S. 1955; H.R. 4027)

Tax Equity and Fiscal Responsibility Act (see H.R. 4427)

Tax Law Simplification and Improvement Act (see H.R. 3475)

Tax preferences (see H.R. 2659)

Tax reform (see S. Con. Res. 49; H.R. 3585, 4170)

Tax refunds: unclaimed (see H.R. 1189)

Tax Revision Act (see S. 115)

Tax straddles (see H.R. 3096)

Tax-exempt obligations (see H.R. 3408)

Tax-exempt organizations (see S. 1815; H.R. 1203, 1773, 1991, 3110, 3814, 4075)

Tax-exempt property (see H.R. 3843)

Taxicabs (see S. 1985; H.R. 4375)

Taxpayers' rights (see H.R. 171, 242, 354, 3208, 3215)

Technical corrections in laws (see H.R. 3805)

Telecommunications property (see H.R. 2331)

Telephone facilities (see H.R. 1522)

Teletypewriters (see H.R. 612)

Tenants (see H.R. 2347, 3184)

Territories and possessions of the U.S. (see H.R. 783)

Timber income (see S. 1719)

Tips (see S. 986, 2070; H.R. 550, 1206, 1435, 1529, 1587, 1601, 1897, 1973, 2074, 2384, 3523, 3803, 4057, 4342)

Tires (see H.R. 1481)

Trailers (see H.R. 3003)

Transfers of residences (see H.R. 971)

Transportation services (see H.R. 1585)

Travel to and from work (see S. 1352, 1353; H.R. 98)

Truck manufacturers (see H.R. 2384)

Truck use (see H.R. 905, 2337, 2384)

Trucking industry multiemployer plans (see H.R. 978)

Trucks (see H.R. 2401, 3534)

Trucks, trailers, tires, tubes, and lubricating oil (see H.R. 2301)

Trusts (see S. 1549; H.R. 2234)

Tuition (see S. 528, 1137; H.R. 200, 547, 791, 1660, 2838, 3563)

U.S. Olympic Committee: designate $1 of overpayment (see H.R. 1984)

U.S. Olympic Fund (see S. 591)

Unemployment compensation (see H.R. 263, 345, 758, 823, 824, 1058, 2039, 2448, 3030, 3856, 3910)

Unemployment tax (see H.R. 554, 894, 3489)

Unitary method of taxation (see S. 2034)

Unmarried persons (see H.R. 1161, 2345)

Vessels (see S. 1332)

Veterans' organizations (see H.R. 239, 350)

Vocational education (see S. 108)

Voluntary services (see S. 1700; H.R. 2696, 2697, 2698, 3554)

Volunteer firemen (see H.R. 3039)

Volunteer services (see S. 1221)

Waste disposal facilities (see S. 1996)

Water conservation (see S. 152, 2180; H.R. 3341)

Windfall profit tax (see S. 954; H.R. 1612)

Withholding (see S. 1898; H.R. 371, 476, 564, 899, 900, 902, 903, 916, 957, 962, 2973)

Women (see H.R. 4500)

Wood or peat burning stoves (see H.R. 689)

Woodburning stoves (see H.R. 556, 1209)

World Peace Tax Fund (see S. 2105; H.R. 3224)

World War II reparation payments (see H.R. 1181)

Broadcasts

Tax indexing—keeping a promise, KFWB-Radio (Los Angeles, Calif.), 9075 [19AP]

Bulletins

Taxes—The 1981 Reduction Vanishes, 5181 [14MR]

Checklist

Protecting Older Americans Against Overpayment of Income Taxes, 6191-6193 [18MR]

Chronologies

Litigation regarding religious institutions and the IRS, 32028 [10NO]

Cloture motions

Educational Opportunity and Equity Act (H.J. Res. 290), 32434 [14NO]

International Trade and Investment Act (S. 144), 9131 [20AP]

Definitions

Geothermal energy (Energy Tax Act of 1978), 11174 [5MY]

Descriptions

H.R. 3810, Foreign Sales Corporation Act, 23236 [4AU]

S. 1708, child support collection procedures, 21622 [29JY]

Small Business Long Term Financing Act (H.R. 4515), 34847 [18NO]

Documents

Supreme Court Ruling on Tuition Tax Credits, 18067-18072 [29JN]

Explanations

First-Time Homebuyer Assistance Act, 19837-19838 [19JY]

H.R. 821, tax treatment of unrelated business taxable income, 3984 [3MR]

H.R. 3342, Mineral Mining Reclamation Reserve Act, 16295 [16JN]

H.R. 3475, Tax Law Simplification and Improvement Act, 18322-18329 [30JN]

H.R. 3525, Permanent Tax Treatment of Fringe Benefits Act, 18794 [12JY]

H.R. 3592, Minor Tax Equity Improvement Act, 19801 [19JY]

H.R. 3593, Tax Treatment of Certain Outpatient Medical Expenses, 19802 [19JY]

S. 528, Educational Opportunity and Equity Act, 2471-2473 [17FE]

S. 690, Agricultural Land Diversion Tax Treatment Act, 4069-4072 [7MR]

S. 1489, Education Savings Account Act, 16192 [16JN]

S. 1549, updating the unrelated business income tax, 17421 [27JN]

S. 1564, Governmental Lease Financing Reform Act, 17986 [29JN]

Tax limitation/balanced budget amendment, 9277 [20AP]

Tax treatment of regulated investment companies, 18804 [12JY]

Factsheets

Background on the Enterprise Zone Employment and Development Act (S. 98), 646, 647 [26JA]

Fair Tax Act (S. 1421), 14897, 14903-14905 [8JN]

H.J. Res. 290, Educational Opportunity and Equity Act, 32422 [14NO], 32884 [16NO]

H.R. 3737, Political Tax Credit Reform Act, 22308 [2AU]

H.R. 4427, Small Business Pension Relief Act, 33171 [16NO]

Income Tax Rates: Fowler proposal, 15747 [14JN]

S. 1570, Inventory Simplification and Tax Reform Act, 17998 [29JN]

Uniform Relocation Act amendment (S. 531), 13275 [20MY]

Weatherization Act (S. 1953), 27956 [17OC]

Interviews

Flat-rate tax system: Alvin Rabushka, 4395-4398 [9MR]

Letters

Acquisition of depository institutions: American Land Title Association, 17014 [23JN]

———Conference of State Bank Supervisors, 17013 [23JN]

———Federal Reserve System, 17011 [23JN]

———Government Affairs Office, 17014 [23JN]

———Independent Bankers Association of America, 17014 [23JN]

———Independent Insurance Agents of America, Inc., 17013 [23JN]

———Investment Company Institute, 17013 [23JN]

———National Association of Casualty and Surety Agents, 17014 [23JN]

———National Association of Life Underwriters, 17015 [23JN]

———Securities Industry Association, 17014 [23JN]

———(sundry), 17013-17015 [23JN]

Aviation user tax reduction: Aviation Consumer Action Project, 32797 [15NO]

———OMB, 24452 [15SE]

———Sec. of Transportation Dole, 24453 [15SE]

Canadian border broadcasting advertisement regulation (S. 1940): U.S. Trade Representative William E. Brock, 27557 [6OC]

Commodities' payment-in-kind program (H.R. 1296): sundry Senators, 4340 [8MR]

Concern over interest and dividend withholding tax (excerpt), 2872 [23FE]

Deep-draft vessel tax, OMB, 7620 [5AP]

Defintion of geothermal resource, Tyler Gass (1979 excerpt), 11175 [5MY]

Educational Opportunity and Equity Act (H.J. Res. 290): Dept. of Education, 32884 [16NO]

———President Reagan, 32420 [14NO], 32887 [16NO]

———sundry Senators, 32415 [14NO]

Effect of proposed tax reduction cap on taxpayer with a million dollars of income, CBO, 17107 [23JN]

Energy Community Self-Help Act (S. 1897): Colorado Counties, Inc., 26073 [28SE]

———Colorado Municipal League, 26073 [28SE]

———(excerpts), 26072 [28SE]

———Rocky Mountain Oil & Gas Association, Inc., 26073 [28SE]

Estate tax exclusion must not be frozen, 13631 [24MY]

Foreign investments in energy industry royalty trusts: Representative Kostmayer, 34840 [18NO]

Fuel taxes credited to inland waterways trust fund, Dept. of the Treasury, 5381 [15MR]

General revenue sharing formula modifications: John J. Gunther, U.S. Conference of Mayors, 20599 [25JY]

Hospice care reimbursement: National Hospice Organization, 33843 [17NO]

Impact of Federal legislation on pension plans, Charles P. Sacher, 25975 [27SE]

Impact of royalty trusts on tax revenue: Representative Shuster, 32231 [10NO]

Repeal of withholding on interest and dividends: American Bankers Association, 16119 [16JN]

———American Council on Life Insurance, 6270 [21MR]

———Ann E. Kearns, 13041 [19MY]

———CBO, 15032 [8JN]

———Centerre Trust Co., 7146 [24MR]

———Common Cause, 6270 [21MR], 7479 [24MR]

———Credit Union National Association, Inc., 6254 [21MR], 16122 [16JN]

———C. T. St. John (excerpt), 2385 [17FE]

———Dept. of State, 15026 [8JN], 16168 [16JN]

———Dept. of the Treasury, 16120 [16JN]

———Equity Employees Credit Union, Orford, N.H., 1847 [7FE]

———Forest Beaty (excerpt), 12492 [17MY]

———Gregg C. Miller, 8810 [18AP]

———Independent Bankers Association of America, 16122 [16JN]

———John E. Chapoton, 17610 [28JN]

———Mr. and Mrs. Harry Kornburger, 2971 [24FE]

———Meyer, Mildred O., 2971 [24FE]

———National Association of Federal Credit Unions, 16119 [16JN]

———National Savings and Loan Association, 16122 [16JN]

———Robert A. Kugler, 7431 [24MR]

———Sam J. Ervin, Jr., 8701 [14AP]

———Sec. of the Treasury Regan, 5427 [16MR], 6272 [21MR]

———Senator Dole, 5847 [16MR]

———Senator Grassley, 16168 [16JN]

———(sundry), 548 [26JA], 6274 [21MR], 6565 [22MR], 16119, 16122, 16129, 16168 [16JN]

Interest on certain monies, James C. Reynolds (excerpt), 2385 [17FE]

International Trade and Investment Act (S. 144): former Senator Sam J. Ervin, Jr., 9413 [21AP]

———(sundry), 9413, 9416, 9429 [21AP]

IRS interpretation of postdeath qualified use, Donald E. Schmid, Jr., 18842 [12JY]

Jobs tax credits (S. 371): Shelly Rosenthal, 7684 [6AP]

Maximum allowable rates for use of privately owned automobiles, Senator Mathias, 17306 [27JN]

National Acid Deposition Reduction Act, 29135 [25OC]

Payment-in-kind program: CBO, 4196 [8MR]

———Thomas N. Tomlinson, Agricultural Machinery Rentals, 4192 [8MR]

Simpliform Tax Act, Joint Committee on Taxation, 34478 [18NO]

Small business tax structure, Charles W. Bullen, 6957 [23MR]

Small business tax treatment of inventory pools (S. 1062): NACDS, 8724 [15AP]

Tax indexing: Committee on Appropriations, 12351 [16MY]

———Federal Reserve System, 12351 [16MY]

Tax Rate Equity Act (H.R. 1183): Sec. of the Treasury Regan, 17564 [28JN]

Taxing employer health benefits, Ray Dennison, AFL-CIO, 11710 [10MY]

Taxpayer Antitrust Enforcement Act, sundry associations, 7050 [23MR]

Taxpayer response to IRS instructions, 33274 [16NO]

Temperature restriction for tax credit on geothermal equipment: (sundry excerpts), 11175 [5MY]

———Jay H. Lehr (excerpt), 11175 [5MY]

Trade and tax laws, Harold P. Halter, 15165 [9JN]

Trucking tax, Marjorie Carter, 6019 [17MR]

———various Members of Congress, 5864 [16MR]

Tuition tax credits: Sam J. Ervin, Jr., 21377 [28JY]

———Senator Durenberger, 18066 [29JN]

Victim of bias: Shelly Babcock, 29883 [28OC]

Volunteer ``Good Samaritans'' tax deductions (S. 1167, 1579): Brian O'Connell, 23082 [4AU]

Lists

Cosponsors of H.R. 500, to repeal withholding on interest and dividends, 2251 [15FE], 5845 [16MR]

———H.R. 2973, repeal of withholding on interest and dividends, 16166 [16JN]

———1980 resolution relative to interest and dividends tax withholding, 6568 [22MR]

———H.J. Res. 427, pay-as-you-go budget, 33016 [16NO]

National Coalition for Public Education members, 32883 [16NO]

Passive solar tax credit legislation cosponsors, 5063 [11MR]

Mailgrams

Tax advantages of owning luxury vehicles: Bruce Redoing and Gerry Byrne, 34968 [14DE]

Memorandums

Federal Tax Expenditure Subsidy to School Districts: Library of Congress, 32578-32581 [15NO]

S. 1549, updating the unrelated business income tax, 17421 [27JN]

Tax Reform—Time To Fulfill the Promise, Joint Committee on Taxation, 34480-34483 [18NO]

Memorials of legislature

Agricultural land tax incentives: North Dakota, 8635 [14AP]

Agricultural truck carriers highway tax: California, 26067 [28SE]

Classifying city-county relief tax: Nevada, 14882 [8JN]

Contingency tax on domestic oil: Oklahoma, 14359 [2JN]

Domestic oil tax: Oklahoma, 15609 [14JN]

Employee health insurance taxation: Oregon, 27246 [5OC]

Gaming winnings: Nevada, 14698 [7JN], 15609 [14JN]

General revenue sharing: Nevada, 16185 [16JN]

Highway Revenue Act: Arkansas, 7159 [24MR]

Hula Mae mortgage loan program: Hawaii, 6152 [18MR]

Interest and divident tax withholding: Alabama, 6152 [18MR]

———Indiana, 7604 [5AP]

———Nevada, 7604 [5AP], 9492 [21AP]

———New Hampshire, 9402 [21AP]

———New Mexico, 8961 [19AP]

———Oklahoma, 13112 [19MY]

Investor income tax incentives: Guam, 3250 [1MR]

Land in payment of taxes: Nevada, 14882 [8JN]

———Virginia, 4234 [8MR]

Small business tax debentures: California, 25720 [26SE], 26069 [28SE]

State and local government bonds, 15274 [9JN]

Surface Transportation Assistance Act: Virginia, 3250 [1MR]

Tax credit for hiring older unemployed workers: South Carolina, 18646 [12JY]

Tax deductions: North Carolina, 8556 [14AP]

Tax Equity and Fiscal Responsibility Act: Colorado, 4158 [7MR], 4438 [9MR]

———Michigan, 28038 [17OC]

———Texas, 14241 [1JN]

Tax incentives: North Dakota, 7604 [5AP]

Tax incentives for home purchases: North Carolina, 11673 [10MY]

———Arkansas, 5250 [15MR], 6152 [18MR]

Tax-exempt mortgage revenue bonds: Alaska, 18798 [12JY], 20350 [21JY]

———California, 20504 [22JY]

———Hawaii, 5250 [15MR], 11622 [10MY], 13112 [19MY]

———Minnesota, 18630 [12JY]

Tax-free employer contributions to employee health benefits: Oregon, 23737 [12SE]

Territorial income tax incentives: Guam, 9490 [21AP]

Tip income: California, 18473 [11JY], 29554 [27OC]

———Michigan, 29883 [28OC]

Tuition assistance: New York, 13114 [19MY]

———North Carolina, 7604 [5AP], 9491 [21AP]

Messages

Economic Report, President Reagan (PM 8), 1384 [2FE]

Educational Opportunity and Equity Act: President Reagan (PM 16), 2304 [16FE]

Tax Convention With Denmark, President Reagan, 33668 [17NO]

Trade and Tax Plan of Caribbean Basin Initiative, President Reagan (H. Doc. 98-21), 2575 [22FE]

Motions

Repeal withholding of tax on interest and dividends (H.R. 500), D'Amours motion to discharge Committee on Ways and Means from consideration, 11103 [4MY]

Tax Rate Equity Act: enact (H.R. 1183), Frenzel motion to recommit, 17147 [23JN]

Outlines

H.R. 1599, Solar Energy National Security and Employment Act, Title I, 2827 [23FE]

Papers

Background on Repeal of Interest and Dividend Withholding Tax, various savings institutions supporting repeal, 2554 [17FE]

Budget Policy Paper, Senator Danforth, 19417 [15JY]

Congressional White Paper, Hilton Head, S.C., Board of Realtors, 3691 [2MR]

Desirableness of a Flat Rate Income Tax and a Value-Added Tax, Richard Lindholm, 1335 [1FE]

Overview of Renewable Energy Development in Hawaii, John W. Shupe, 12608-12612 [17MY]

Problems of Continuous Modification of the Internal Revenue Code, Colorado Society of CPA's Federal Taxation Committee, 10641 [2MY]

Taxation in the U.S., Randolph E. Paul, 9124-9131 [20AP]

Petitions

Interest and dividend tax withholding: Elmwood Federal Savings and Loan Association, Harahan, La., 5834 [16MR]

———New Jersey State Federation of Women's Clubs, 16408 [20JN]

———Onondaga County, N.Y., Coucil, 7743 [7AP]

———Plainfield, N.J., City Council, 7160 [24MR]

Municipal bond provisions of Tax Equity and Fiscal Responsibility Act: Anaheim, Calif., City Council, 259 [25JA]

Political advocacy by nonprofit organizations: Goodwill Industries of America, Inc., 23738 [12SE]

Repeal inclusion of tax exempt interest in determining social security benefits: Mount Vernon, N.Y., City Council, 21024 [26JY]

Revenue sharing: Farmington Hills, Mich., City Council, 23738 [12SE]

———McKinley County, N. Mex., Board of Commissioners, 23738 [12SE]

Tax deductions for charitable contributions: Goodwill Industries of America, Inc., 23739 [12SE]

Tax incentives: Kansas Independent Oil & Gas Association, 23739 [12SE]

Taxing employer health benefits, AFL-CIO, 11709 [10MY]

Travel and depreciation allowance for construction workers: New Jersey State Building and Construction Trades Council, 20504 [22JY]

Tuition tax credit: Knights of Columbus, New Haven, Conn., Council, 25721 [26SE]

———Knights of Equity, Philadelphia, Pa., 5250 [15MR]

———National Student Nurses' Association, 30135 [31OC]

Poems

Ode to the Code or Four Hundred Fights at the Forum, Edwin S. Cohen, 2353 [16FE]

Polls of opinion

Florida:9th District, 18846 [13JY]

Michigan: 10th District, 14650 [7JN]

———18th District, 11997 [11MY]

Ohio: 6th District, 34939 [18NO]

———10th District, 22701 [3AU]

Texas: 10th District, 22312 [2AU]

Press releases

Computer donation tax legislation, Committee on Ways and Means (House), 29251 [25OC]

Pease and Dorgan release corporate tax study, 32516 [14NO]

Questions and answers

Taxing Employer-Provided Health Benefits (S. 640), 24106-24108 [14SE]

World peace tax fund, 33591 [17NO]

Remarks in House

Aged: credit to families for care for elderly, 12257 [12MY]

———tax credit for home care of family members (H.R. 3797), 23390 [4AU]

———tax credits for home health care (H.R. 2094), 15978 [15JN]

Aged or handicapped: incentives to families for home care (H.R. 1978), 4187 [8MR]

Agricultural commodities: tax treatment (H.R. 1287), 1972 [8FE]

Agricultural employees: withholding tax (H.R. 2492), 8208 [12AP]

Agriculture payment-in-kind program: tax treatment, 4185 [8MR]

Alcohol: encourage production for fuel use (H.R. 3764), 22599 [3AU]

Alcohol fuels: tax treatment of certain (H.R. 4105), 27925 [7OC]

Alcoholic beverages: deny tax deduction for advertising expenses (H.R. 3078), 13612 [24MY]

Alternative budget proposal, 19590 [18JY]

Alzheimer's disease: provide for assistance and economic relief (H.R. 4272-4274), 30325 [1NO]

Architectural barriers: tax deductions for removal (H.R. 1016), 929 [27JA], 1086 [27JA]

———tax deductions for removal (H.R. 901), 328 [25JA]

Artistic, literary, and musical works: tax treatment of charitable contributions (H.R. 1285), 1792 [7FE]

Artists' heirs: tax treatment of creative property (H.R. 3429), 17791 [28JN]

Arts and Humanities Tax Reform Act: enact (H.R. 3429), 17791 [28JN]

Automobiles: deny certain depreciation credits (H.R. 4135), 34968 [14DE]

———tax treatment of certain (H.R. 4135), 27923 [7OC]

Aviation industry: reduce certain taxes (H.R. 4054, 4055), 26825, 26841 [30SE]

Aviation user taxes: reduce (H.R. 4054, 4055), 32797 [15NO]

Bankers Launch National Effort To Repeal 10-Percent Withholding Tax, 1529 [2FE]

Barter exchanges: aggregate proceeds tax requirement, 25457 [22SE]

Better Business Investment Act: introduction (H.R. 4219), 29452 [26OC]

Budget: convene a bipartisan summit conference to prepare a plan to reduce deficits (H.J. Res. 375), 26105 [28SE]

———deficit spending, 25077-25079, 25155-25176 [21SE], 25379-25380 [22SE], 28533 [20OC]

———deficits, 25888, 25889 [27SE], 26105 [28SE], 26499-26524, 26527-26531 [29SE], 26719, 26720, 26725 [30SE], 28533 [20OC], 28831 [21OC]

———impact of tax cut on deficit, 32374 [12NO]

———reduce deficit, 1781 [3FE]

———reduce deficits, 28632 [20OC], 29184 [25OC]

———restore balance to proposed, 14152 [26MY]

Bullets: proposed legislation to end manufacture and sale of teflon-coated, 9330 [20AP]

Business Energy Tax Credit Act: introduction (H.R. 1775), 3608 [2MR]

Business gifts: tax treatment (H.R. 4279), 30331 [1NO]

Business investments: tax credits (H.R. 63), 321 [25JA]

Business Opportunity Act: introduction (H.R. 3757), 22707 [3AU]

Capital gains: tax treatment (H.R. 3756), 22707 [3AU]

Capital gains or loss: holding period requirement (H.R. 2225), 6433 [22MR]

Capital Growth Act: introduction (H.R. 3756), 22707 [3AU]

Capital Tariff Repeal Act: introduction (H.R. 3025), 12661 [17MY]

Cargo ships: tax loss because of lease option plan, 6082 [18MR]

Charitable organizations: income from games of chance, 12259 [12MY]

Charities: taxation of volunteer workers, 34919 [18NO]

Child care: tax credit, 34835 [18NO]

Cigarette tax: increase (H.R. 4125), 27927 [7OC]

———make increase permanent (H.R. 698), 192 [6JA], 18571 [11JY]

———make increase permanent (H.R. 3513), 18571 [11JY]

College campuses: tax treatment of rental property (H.R. 677), 177 [6JA]

Commercial fishing: treatment of employment for tax purposes (H.R. 3629), 20468 [21JY]

Commercial fishing boats: exclude certain services performed, for tax purposes (H.R. 1058), 1092 [27JA]

Community Care Act: introduction (H.R. 1978), 4187 [8MR]

Computer Contribution Act: enact (H.R. 701), 1526 [2FE], 18806 [12JY], 29248 [25OC]

———introduction (H.R. 701), 215 [6JA], 29251 [25OC]

Computer education: equality for all schools, 18258 [29JN]

Computers: deduction for donation of equipment made to schools (H.R. 3098), 18806 [12JY]

———deduction for donation of equipment made to schools (H.R. 701), 18806 [12JY]

———deduction for donation of equipment made to schools (H.R. 91), 100 [3JA]

———encourage contributions of equipment to elementary and secondary schools (H.R. 91), 14173 [26MY]

Condominium conversions: tax treatment (H.R. 699), 219 [6JA]

Congressional budget: fiscal years 1983-86 (H. Con. Res. 91), impact of adopting programs, 7313 [24MR]

Congressional candidates: tax treatment of contributions (H.R. 3737), 22307 [2AU]

Conservation of energy: provide tax incentives, 8689 [14AP]

Constitutional Convention: petition to consider a Federal balanced-budget/tax limitation amendment, 14209 [1JN]

Coolidge, Calvin: economic policies, 18345 [30JN]

Copper: environmental equalization tax on imported (H.R. 2413), 11134 [4MY]

Corporate takeovers: deny tax deduction on interest relative to, 14002 [25MY]

Corporate taxes: rate paid, 33225 [16NO]

———study findings, 32455 [14NO], 32516 [14NO], 32760 [15NO], 34732 [18NO]

Corporations: tax deductions, 343 [26JA]

———tax treatment (H.R. 3757), 22707 [3AU]

———taxation of foreign source income (H.R. 2918), 11338 [5MY]

Cost-of-living adjustments: inflation rate indexing, 15987 [15JN]

Cropland: tax treatment (H.R. 1296), 1843 [7FE]

Crude oil: opposition to import tax (H. Res. 24), 179 [6JA]

———repeal certain changes in windfall profit tax (H.R. 1612), 2828 [23FE]

Dairy products: repeal certain tax assessments (H.R. 4128), 28532 [20OC]

Deep-Draft Navigation Act: introduction (H.R. 2406), 7619 [5AP]

Deep-draft vessels: establish tax (H.R. 2406), 7619 [5AP]

Deficit: pay-as-you-go budget spending (H.J. Res. 427), 33015 [16NO]

Democratic Party: economic policies, 32456 [14NO]

———economic policy proposals, 14652 [7JN]

———proposals, 5665 [16MR], 14652, 14653 [7JN]

———proposed budget, 5665 [16MR], 5877, 5878 [17MR], 6082 [18MR], 6322, 6365 [21MR], 6434, 6435, 6436, 6510, 6524 [22MR]

———tax cap proposals, 15547 [13JN]

Dependent care: increase tax credit (H.R. 1991), 4642 [9MR], 4673 [9MR]

———investment tax credit for dependent care center property (H.R. 983), 899 [26JA]

———tax credit, 4647 [9MR]

———tax credit for expenses (H.R. 983), 899 [26JA]

Dependent care facilities: improve access (H.R. 1991), 4899 [10MR]

Dependent child care tax credit: make refundable, 6015 [17MR]

Dependent elderly: tax credit for home care (H.R. 76), 2531 [17FE], 9585 [21AP]

Depository institutions: temporarily limit certain acquisitions (H.R. 3413), 17235 [23JN]

Diesel fuel: increase tax (H.R. 2124), 6052 [17MR]

———tax increase (H.R. 1436), 2191 [15FE]

Disabled: tax incentives for family care (H.R. 921), 338 [25JA]

Disadvantaged children: improve educational opportunities (H.R. 2397), 7606 [5AP]

Disasters: allow a disaster loss tax deduction for losses due to mudslides, earthslides, or flooding (H.R. 2831), 10464 [28AP]

DISC: farm cooperative participation (H.R. 2646), 9294 [20AP]

DISC Revision Act: introduction (H.R. 1673), 3052 [24FE]

Displaced homemakers: tax credit (H.R. 2127), 33256 [16NO]

District heating and cooling systems: investment tax incentives (H.R. 2105), 6026 [17MR]

District Heating and Cooling Tax Incentives Act: enact (H.R. 2105), 29694 [27OC]

Dividend income: taxpayer compliance rate, 227 [25JA]

Dividends: delay implementation of tax withholding (H. Con. Res. 132), 14231 [1JN]

———repeal withholding, 15781 [15JN], 16018 [16JN]

———repeal withholding of tax, 2385 [17FE], 8368 [13AP], 8892 [19AP], 9231 [20AP], 9652 [26AP], 10502 [28AP]

———repeal withholding of tax, discharge petition, 5875 [17MR], 9809 [27AP]

———repeal withholding of tax (H.R. 500), 2385 [17FE], 4217 [8MR]

———repeal withholding of tax (H.R. 1143), 1222 [1FE]

———repeal withholding of tax (H.R. 1163), 1443 [2FE]

———repeal withholding of tax (H.R. 1378), 2007 [10FE]

———repeal withholding of tax (H.R. 1478), 2167 [15FE]

———repeal withholding of tax (H.R. 1612), 2828, 2829 [23FE]

———repeal withholding of tax (H.R. 2973), 19128 [14JY], 21409 [28JY]

———repeal withholding of tax (H.R. 2973), appointment of conferees, 19133 [14JY]

———repeal withholding of tax (H.R. 2973), conference report, 21399 [28JY], 21405 [28JY]-21406 [28JY], 21793 [29JY]

———repeal withholding of tax (H.R. 2973), permission to file conference report, 20177 [21JY]

———repeal withholding requirement, 227 [25JA]

———repeal withholding tax, 12693 [17MY], 12958 [18MY], 13428 [23MY]

———repeal withholding tax (H.R. 2973), 12462, 12464, 12465, 12486-12505 [17MY], 13214 [19MY]

———tax treatment (H.R. 4219), 29452 [26OC]

———validity of withholding tax, 2827 [23FE]

———withholding tax (H.R. 500), 922 [27JA]

Domestic employees: treatment of wages for tax purposes (H.R. 2463), 7906 [11AP]

Domestic international sales corporations: proposal to repeal income tax deferral (H.R. 3810), 23234 [4AU]

Duty-free shops: regulate (H.R. 3983), 25826 [26SE]

Earned income tax credit: increase amount (H.R. 4289), 30591 [2NO]

Economic Growth and Retirement Security Act: introduction (H.R. 3266), 15138 [9JN]

Economic recovery: proposals, 2010 [10FE], 7318-7324 [24MR]

———status, 21742 [29JY]

Economic Recovery Tax Act: impact on financing options for State/local governments, 8871 [18AP]

Education savings accounts: provide for (H.R. 4036), 26562 [29SE]

Educational assistance: exclude employer contributions from taxation, 8686 [14AP]

Educational expenses: tax treatment (H.R. 4147), 28236 [18OC]

Educational Opportunity and Equity Act: introduction (H.R. 1730), 10121 [27AP]

Elderly: allow housing tax credit (H.R. 1038):, 1507 [2FE]

———tax credit for home care (H.R. 2094), 5195 [14MR]

Energy industry: impact of foreign investments in royalty trusts, 34840, 34852 [18NO]

Energy investment tax credit (H.R. 3168), 14063 [26MY]

Energy investments: extend and expand tax credits, 27188 [4OC]

Energy Security Tax Incentives Act: introduction (H.R. 3358), 16299 [16JN], 16413 [20JN]

Energy tax credit: alternative energy use incentives, 3207 [28FE]

———increase and extend (H.R. 1775), 3608 [2MR]

———increase and extend (H.R. 1884), 3976 [3MR]

Enterprise Zone Employment and Development Act: enact (H.R. 1955), 14147 [26MY]

Entitlement programs (H.R. 3790), 25222 [21SE], 26803 [30SE]

Entitlement programs (H.R. 3790, 3800), 23237 [4AU]

Equal Educational Opportunity Act: introduction (H.R. 2397), 7606 [5AP]

Equity Capital Formation Incentives Act: introduction (H.R. 3907), 24527 [15SE]

Estate and gift taxes: proposed freeze on exemptions, 7455 [24MR]

Estate tax: repeal, 17881 [28JN]

———treatment of creative property (H.R. 3429), 17791 [28JN]

———valuation of property reform (H.R. 3267), 15363 [9JN]

Eurobonds: tax treatment (H.R. 4029), 26540 [29SE]

Fair Tax Act: introduction (H.R. 3271), 15337 [9JN]

Family owned small businesses: estate and gift tax policy (H. Res. 199), 14387 [2JN]

Farmland Protection Policy Act: impact, 11734-11736 [10MY]

Federal employees: tax credit for contributions to the Federal retirement systems for employees with social security coverage (H.R. 3371), 16667 [21JN]

Federal programs: periodic congressional review (H.R. 58), 84 [3JA]

Federal revenues: increase through tax reform (H.R. 3585), 19827 [19JY]

Female heads of households: tax treatment (H.R. 2126), 33256 [16NO]

Firefighters: tax treatment of certain benefits (H.R. 3721), 21787 [29JY]

First Things First Credit Act: introduction (H.R. 3137), 14002 [25MY]

Fishing tackle: excise tax (H.R. 1394), 2025 [10FE]

Flat rate: provide (H.R. 3516), 18562 [11JY]

Flat Rate Tax Act: enact (H.R. 1664), 10857 [3MY]

———enact (H.R. 2137), 10857 [3MY]

Flat-tax rate: advantages, 2526 [17FE]

Food and medical supplies: treat voluntary transportation as charitable deductions (H.R. 1585), 2723 [22FE]

Foreign construction projects: relieve double taxation of U.S. contractors (H.R. 1609)), 2838 [23FE]

Foreign corporations: tax status relative to source-of-income rule (H.R. 3096), 13423 [23MY]

Foreign countries and corporations: regulate use as tax shelters (H.R. 3096), 23940 [13SE]

Foreign exchange students: increase tax deduction for host family (H.R. 3318), 23954 [13SE]

Foreign oil and gas: tax treatment of income (H.R. 1487), 2249 [15FE]

Foreign pension plans: tax treatment (H.R. 3346), 18274 [29JN]

Foreign Sales Corporation Act: introduction (H.R. 3810), 23234 [4AU]

Foundations: tax status of lifetime gift donations (H.R. 3043), 12953 [18MY], 13418 [23MY]

Free enterprise zones, 18845 [13JY]

Fringe benefits: exclude from gross income for tax purposes (H.R. 532), 2854 [23FE]

———tax treatment (H.R. 3525), 18792 [12JY]

Gas taxes: impact, 1862 [8FE]

———restore State and local deductions (H.R. 1391), 2090 [10FE]

Gasohol equipment: repeal occupation tax on manufacturers of certain (H.R. 3764), 22599 [3AU]

Geothermal energy: clarification of definition for tax purposes (H.R. 2927), 29694 [27OC]

———clarify definition for tax credit purposes (H.R. 2927), 11174-11178 [5MY]

Gift tax: repeal, 17881 [28JN]

Government: suggestions for more efficient, 22341 [2AU]

Government Leasing Act: enact (H.R. 3110), 22361 [2AU], 23942 [13SE]

Governmental Leasing Act: introduction (H.R. 3110), 13664 [24MY]

Governments and tax-exempt organizations: curtail sale-leaseback agreements (H.R. 3110), 23942 [13SE]

Handguns: excise tax transferred to trust fund to provide compensation for victims of crime (H.R. 2470), 8154 [12AP]

Handicapped: business tax deduction for facility access (H.R. 901), 18364 [30JN]

Handicapped persons: tax exemption for certain medical expenses (H.R. 1015), 929 [27JA]

———tax treatment of commuting expenses (H.R. 2128), 14878 [8JN]

Hazardous waste: tax credit for recycling (H.R. 1671), 2899 [24FE]

———waste end tax, 30161 [31OC], 30572 [2NO]

Health Cost Containment Tax Act: introduction (H.R. 2574), 8865 [18AP]

Health insurance: tax on premiums, 1777 [3FE]

———taxation of benefits (H. Res. 186), 11559 [9MY]

Heavy trucking: repeal highway use fee (H.R. 2124), 5854 [16MR]

High Technology Research and Scientific Education Act: introduction (H.R. 4475), 34024 [18NO]

High Technology Vocational Education Act: introduction (H.R. 4244), 29741 [28OC]

High Technology/Education Partnership Act: introduction (H.R. 2591), 8955 [19AP]

High-technology companies: priorities for location of facilities, 24738 [19SE]

Highway trust fund: tax payments (H.R. 3842), 23233 [4AU]

Highway user tax: repeal increase (H.R. 1436), 2191 [15FE]

Home mortgage interest deductions: proposed cap, 15102 [9JN]

Home mortgages: tax treatment of discount received from prepayment (H.R. 1293), 1847 [7FE]

Homeownership Incentive Act: introduction (H.R. 2916), 11156 [5MY]

Housing accounts: tax treatment (H.R. 2916), 11156 [5MY]

Housing construction: issue tax-exempt certificates (H.R. 675), 188 [6JA]

Housing Finance Opportunity Act: introduction (H.R. 1176), 1482 [2FE]

Housing savings accounts: tax treatment for first time home buyers (H.R. 2072), 5039 [11MR]

Income averaging: changes concerning marital status, 88 [3JA]

Income tax: broaden base and simplify (H.R. 3271), 15337 [9JN]

———increase (H.R. 1612), 2828 [23FE]

———limit third year cut, 17202 [23JN]

———proposal to reduce indexing, 19772 [19JY]

———proposed $700 cap on tax cut, 15082 [8JN]

———rate proposals, 15747 [14JN]

Income tax brackets, 3886 [3MR]

Income tax indexing, 4186 [8MR]

Income tax rates: cost-of-living adjustments (H.R. 3790), 23437 [4AU], 25222 [21SE], 26803 [30SE]

———cost-of-living adjustments (H.R. 3790, 3800), 23237 [4AU]

Increase: proposed, 12705, 12706, 12707, 12716 [18MY], 12989 [19MY], 14652, 14653 [7JN], 15101 [9JN], 15781 [15JN], 16021, 16022 [16JN], 17674 [28JN]

Increases: proposed, 34746 [18NO]

Independent truckers: strike, 1774 [3FE]

Indexation (H.R. 3790, 3800), 23237 [4AU]

Indexing, 2895 [24FE], 3886 [3MR], 4186 [8MR], 13918 [25MY]

———impact on economy, 8689 [14AP]

———issues, 3205 [28FE], 7909 [11AP]

———proposal to reduce rates, 19772 [19JY]

———proposal to repeal, 5210 [15MR], 6045 [17MR], 6435 [22MR]

———proposed, 8894 [19AP]

Indexing (H.R. 3790), 25222 [21SE], 26803 [30SE]

Individual housing account: establish (H.R. 2916), 11156 [5MY]

Individual housing accounts: proposed, 5066 [11MR]

Individual Investors Incentive Act: enact (H.R. 63), 321 [25JA]

Individual retirement accounts: contribution limit for nonworking spouses (H.R. 3307), 15712 [14JN]

———eligibility for spousal (H.R. 2772), 9868 [27AP]

———expanded opportunities, 10411 [28AP]

———increase limits (H.R. 3266), 15138 [9JN]

———increase spouse contribution (H.R. 2984), 12040 [11MY]

———noncompensated homemakers application (H.R. 4269), 30267 [1NO]

———permit additional nondeductible contribution, 27610 [6OC]

———spousal (H.R. 2468), 14021 [26MY]

———spousal participation, 27610 [6OC]

———tax treatment (H.R. 2000), 4695 [10MR]

Industrial competitiveness: economic initiatives, 34912 [18NO]

Industrial Development Bond Limitation Act: introduction (H.R. 1635), 2895, 2897 [24FE]

Industrial development bonds: per capita cap, 34733 [18NO]

———tax treatment (H.R. 1635), 2895, 2897 [24FE]

Industrial policy: define, 16678 [21JN]

Interest: delay implementation of tax withholding (H. Con. Res. 132), 14231 [1JN]

———repeal withholding, 15781 [15JN], 16018 [16JN]

———repeal withholding of tax, 2385 [17FE], 8368 [13AP], 8892 [19AP], 9231 [20AP], 9652 [26AP], 10502 [28AP]

———repeal withholding of tax, discharge petition, 9809 [27AP]

———repeal withholding of tax (H.R. 500), 2385 [17FE]

———repeal withholding of tax (H.R. 1143), 1222 [1FE]

———repeal withholding of tax (H.R. 1163), 1443 [2FE]

———repeal withholding of tax (H.R. 1378), 2007 [10FE]

———repeal withholding of tax (H.R. 1478), 2167 [15FE]

———repeal withholding of tax (H.R. 1612), 2828, 2829 [23FE]

———repeal withholding of tax (H.R. 2973), 19128 [14JY], 21409 [28JY]

———repeal withholding of tax (H.R. 2973), appointment of conferees, 19133 [14JY]

———repeal withholding of tax (H.R. 2973), conference report, 21399 [28JY], 21405 [28JY]-21406 [28JY], 21793 [29JY]

———repeal withholding of tax (H.R. 2973), permission to file conference report, 20177 [21JY]

———repeal withholding requirement, 227 [25JA]

———repeal withholding tax, 12693 [17MY], 12958 [18MY], 13428 [23MY]

———repeal withholding tax (H.R. 2973), 12462, 12464, 12465, 12486-12505 [17MY], 13214 [19MY]

———tax treatment (H.R. 2830), 10412 [28AP]

———validity of withholding tax, 2827 [23FE]

———withholding tax (H.R. 500), 922 [27JA]

Interest and dividends: increase amount excluded from gross income (H.R. 1037), 1498 [2FE]

———repeal withholding of tax (H.R. 500), 4217 [8MR]

———repeal withholding of tax (H.R. 500), discharge petition, 10753 [3MY], 11754 [10MY]

———repeal withholding tax, 194 [6JA], 900 [26JA], 1212 [31JA], 1832, 1847 [7FE], 2534 [17FE], 7431, 7478 [24MR]

———repeal withholding tax, discharge petition, 5875 [17MR]

———repeal withholding tax (H.R. 221), 112 [3JA]

———repeal withholding tax (H.R. 500), 1536 [2FE], 1968 [8FE], 2251 [15FE]

———repeal withholding tax (H.R. 833), 323 [25JA]

———repeal withholding tax (H.R. 984), 902 [26JA]

———repeal withholding tax (H.R. 1023), 1085 [27JA]

———repeal withholding tax (H.R. 1051), 1088 [27JA]

———repeal withholding tax (H.R. 1068), 1095 [27JA]

———repeal withholding tax (H.R. 1164), 1540 [2FE]

———repeal withholding tax (H.R. 1267), 1783 [3FE]

———repeal withholding tax (H.R. 1298), 1841 [7FE]

———repeal withholding tax (H.R. 1612), 2880 [23FE]

———repeal withholding tax (H.R. 1781), 3717, 3726 [2MR]

———repeal withholding tax (H.R. 2147), 6045 [17MR]

———withholding tax, 2871 [23FE]

Interest and dividends withholding tax: response, 1363 [1FE]

Interest income: taxpayer compliance rate, 227 [25JA]

Inventory: change certain accounting rules, 12264 [12MY]

Inventory Simplification and Reform Tax Act: introduction (H.R. 3464), 18340 [30JN]

Investment tax credits: reinvestment in new plants and equipment (H.R. 3434), 18306 [30JN], 21026 [26JY]

———utilization, 17267 [27JN], 18306 [30JN], 21026 [26JY]

IRA: increase spousal deduction (H.R. 3309), 16923 [22JN]

Japan: corporate tax rate, 25997 [27SE]

Jobs tax credit: modify targeted, 17230 [23JN]

Kahl, Gordon W.: death of tax protester during gun battle, 14599 [6JN]

Law enforcement officers: tax treatment of certain benefits (H.R. 3721), 21787 [29JY]

———tax treatment of subsistence payments (H.R. 3438), 17793 [28JN]

Laws: proposal to simplify, 34989 [14DE]

———reform certain (H.R. 3592), 19800 [19JY]

———simplify and improve (H.R. 3475), 18321 [30JN]

Lawyer referral service: tax exemption for certain (H.R. 3097), 13398 [23MY]

Leasing transactions: limit tax benefits from certain (H.R. 3110), 14652 [7JN]

Legal gaming losses: tax status (H.R. 2793), 11144 [4MY]

———tax status (H.R. 2730, 2731), 11751 [10MY]

Legal Services Corp.: funding (H.R. 2055), 4912 [10MR]

Liability: equity for innocent spouses (H.R. 697), 209 [6JA]

Life insurance companies: taxation, 21556 [28JY]

Local Government Tax Assistance Act: introduction (H.R. 3843), 23371 [4AU]

Local governments: payments in lieu of taxes for Federal tax exempt property (H.R. 3843), 23130 [4AU]

Marlenee, Representative: awards Incompetent of the Month Award to IRS, 33274 [16NO]

Married couples: treatment of retirement income (H.R. 1327), 1954 [8FE]

Mass transit vehicles: tax treatment (H.R. 4086), 27430 [5OC]

Math and science teachers: tax credit for hiring certain, 55 [3JA]

Mathematics and Science Education Act: enact (H.R. 836), 3083 [28FE]

Meals on Wheels, Monterey, Calif.: relieve tax indebtedness (H.R. 1561), 2551 [17FE]

Medical Expense Deduction Act: introduction (H.R. 2720), 9626 [25AP]

Medical expenses: tax credit (H.R. 1172), 1535 [2FE]

———tax treatment of certain away from home (H.R. 3593), 19802 [19JY]

Medicare: finance from windfall profit tax (H.R. 3624), 20457 [21JY]

Military: tax treatment of income of personnel killed in action (H.R. 4206), 29475 [26OC]

Milk: assessment on production, 31762, 31782 [9NO]

———exemption from production assessment of producer-handlers, 31750 [9NO]

———tax assessment of production (H.R. 4128), 28532 [20OC]

Milk tax: repeal, 3698 [2MR]

Mineral Mining Reclamation Reserve Act: introduction (H.R. 3342), 16295 [16JN]

Ministers: clarification of employment status for tax purposes (H.R. 1754), 4169 [7MR]

———treatment of income and housing allowances for tax purposes (H.R. 1905), 6019 [17MR]

Minor Tax Equity Improvement Act: introduction (H.R. 3592), 19800 [19JY]

Minority Telecommunications Ownership Tax Act: introduction (H.R. 2331), 9320 [20AP]

Missile sites: relief for certain employees (H.R. 3542), 18806 [12JY]

Mixed-use mortgage revenue bonds: rental housing application (H.R. 3051), 12965 [18MY]

Mortgages: allow certain tax credits (H.R. 3594), 19836 [19JY]

Motor vehicle lease agreements: tax treatment (H.R. 1607), 2839 [23FE]

Mudslides, earthslides, or flooding: allow a disaster loss tax deduction (H.R. 2831), 10464 [28AP]

Multinational corporations: use of unitary system in taxing, 24232 [14SE]

Museums and libraries: treat certain as public charities (H.R. 2183), 6072 [17MR]

Mutual funds: tax-exempt interest income, 19800 [19JY]

Mutual self-insurance associations: tax treatment (H.R. 2095), 5195 [14MR]

National Credit Union Administration: clarify tax status (H.R. 4556), 34772 [18NO]

National dividend plan: proposed, 9277 [20AP]

National Heritage Resource Act: enact (H.R. 1285), 25828 [26SE]

———introduction (H.R. 1285), 1792 [7FE]

National issues: questionnaire, 22312 [2AU]

New York, N.Y.: IRS ruling on sick pay, 14787 [7JN]

Nonbusiness losses: tax status, 34937 [18NO]

Nonprofit dependent care centers: tax-exempt status (H.R. 1991), 4642 [9MR]

Nonprofit organizations: donations of scientific equipment (H.R. 3814), 23368 [4AU]

———revision of cost principles, 6057 [17MR]

Nonworking spouses: individual retirement account contributions (H.R. 3307), 15712 [14JN]

———investment in individual retirement accounts, 12040 [11MY]

Nuclear powerplants: tax deduction for additions to reserves established for decommissioning certain costs (H.R. 2820), 10464 [28AP]

Oil: proposed excise tax, 923 [27JA]

Oil and gas investments: tax treatment of certain (S. 1549; H.R. 821, 3820, 4167), 28802 [20OC]

Oil companies: corporate tax loopholes, 34949 [14DE]

Older Americans Alternative Care Act: introduction (H.R. 2029), 4647 [9MR]

Olympic athletes: indicate contribution on tax form, 4208 [8MR]

Olympic Checkoff Act: enact (H.R. 1984), 4680 [9MR]

Osage Tribe, Oklahoma: exempt from State inheritance tax, 25457 [22SE]

Outpatient medical expenses: tax treatment of certain (H.R. 3593), 19802 [19JY]

Payment in lieu of tax: funding allocations (H.R. 2072, 3069), 21787 [29JY]

Payment-in-kind agricultural program: implementation, 4881 [10MR]

———tax treatment, 4185 [8MR]

Payment-in-kind program: benefits to conglomerates, 21558 [28JY]

Payment-in-Kind Tax Treatment Act: enact (H.R. 1296), 4189-4201 [8MR], 18842 [12JY]

———enact (H.R. 1296), House amendment to Senate amendment, 4633 [9MR]

Pension plans: tax treatment of certain, 33283 [17NO]

Pensions: legislation affecting plans, 25975 [27SE]

———tax treatment, 19800 [19JY]

———tax treatment of employee stock ownership plans (H.R. 4241), 29687 [27OC]

Permanent Tax Treatment of Fringe Benefits Act: introduction (H.R. 3525), 18792 [12JY]

Personal computers: encourage donations to primary and secondary schools (H.R. 5573), 14400 [2JN]

Personal papers and manuscripts: tax treatment (H.R. 1285), 25828 [26SE]

Petroleum: import tax, 12006 [11MY]

Pharmacies: tax credit for installation of security systems, 34738 [18NO]

Police and firemen: treatment of public pension for tax purposes (H.R. 1087), 1195 [31JA]

Political contributions: tax credit (H.R. 2976), 11919 [11MY]

Political Tax Credit Reform Act: introduction (H.R. 3737), 22307 [2AU]

Pollution control equipment: tax credit (H.R. 1486), 2251 [15FE]

Power resources: limit severance tax authority (H.R. 2690), 9595 [21AP]

Presidential libraries: cost, 26719 [30SE]

Principal residence: capital gains exclusion (H.R. 3548), 19108 [13JY]

Private foundations: valuing farm land for tax purposes (H.R. 1198), 1540 [2FE]

Property taxes: tax credit for renters (H.R. 4547), 34797 [18NO]

Public Citizen's Congress Watch: study of bank support for opponents of interest and dividend withholding tax, 3704 [2MR]

Public debt: ceiling limit, 14152 [26MY]

———contribution from Federal return (H.R. 2425), 7886 [7AP]

Public employee pensions: tax exemptions (H.R. 1175), 1535 [2FE]

Public pensions: tax treatment (H.R. 1294), 1844 [7FE]

Puerto Rico: extend investment tax credit relative to certain property (H.R. 783), 311 [25JA]

Rabe, Elizabeth S.: estate tax relief (H.R. 2389), 30261 [1NO]

Rates: corporate v. individual, 16419 [20JN]

Reagan, President: budget deficits, 25888, 25889 [27SE], 26499-26524, 26527-26531 [29SE], 26719, 26720, 26725 [30SE]

———budget proposals, 1221 [1FE], 6371-6379 [21MR]

———economic policies, 16807 [22JN]

———economic recovery program, 1923 [8FE], 2542, 2553 [17FE], 5181 [14MR], 6322 [21MR], 6436 [22MR], 18846 [13JY], 26724 [30SE], 28527 [20OC]

———fiscal policies, 25234 [21SE]

———tax policy, 20181 [21JY], 22187 [2AU]

Redfield, Nell J.: estate tax relief (H.R. 1428), 30262 [1NO]

Reduction: proposal to repeal, 10789 [3MY]

———proposed, 8956 [19AP]

Reductions: delay, 34746 [18NO]

———Democratic response, 14652 [7JN]

———economic impact, 12705, 12706 [18MY]

———limit, 15101 [9JN], 15492 [13JN], 15781 [15JN], 16019-16022 [16JN], 16564, 16566 [21JN], 16804, 16805, 16807, 16808 [22JN], 17135 [23JN], 18184 [29JN]

———limit (H.R. 1183), 16805, 16806 [22JN], 17055-17065, 17104 [23JN], 17136, 17137 [30JN]-17149 [23JN]

———modify, 15099 [9JN]

Reform: provide (H.R. 4170), 30893 [3NO]

Reform proposals, 16022 [16JN], 34023 [18NO]

Reform proposals (H.R. 4170), 28656 [20OC]

Refundable Investment Tax Credit Act: introduction (H.R. 1486), 2255 [15FE]

Regulated investment companies: tax treatment (H.R. 3529), 18803 [12JY]

Religious communities: tax treatment of investments (H.R. 4507), 34819 [18NO]

Religious organizations: tax audit procedures, 29072 [24OC]

Remedial education: tax credit for employer provided, 9599 [21AP]

———tax credits (H.R 2941), 11560 [9MY]

Renewable Energy Incentives Act: introduction (H.R. 3072), 13222 [19MY]

Renewable Energy Industry Development Act: introduction (H.R. 3168), 14063 [26MY]

Rent payments: allow certain deductions for tax purposes (H.R. 1756), 3689 [2MR]

Research activities: funding, 8955 [19AP]

Research and development: incremental investment tax credit (H.R. 3031), 12668 [17MY]

———tax incentives (H.R. 702), 206 [6JA]

Residential Rental Housing Tax Incentive Act: introduction (H.R. 637), 201 [6JA]

Residents of retirement facilities: provide certain tax deductions (H.R. 1803), 3733 [2MR]

Restaurants: tax treatment of tips (H.R. 3523), 18829 [12JY]

Retirement programs: tax expenditures, 24232 [14SE]

Retirement savings: computation of deductions (H.R. 2099), 5211 [15MR]

Revenue sharing: extend (H.R. 1930), 8545 [14AP]

Royalty trust: impact on tax revenue, 32231 [10NO], 34789 [18NO]

Savings: tax treatment, 2828 [23FE]

Savings accounts: tax treatment of interest (H.R. 2830), 10412 [28AP]

Savings Incentive Act: enact (H.R. 2000), 4695 [10MR]

Schools: deny tax breaks to those practicing racial discrimination, 14628 [6JN]

Scientific Equipment and Faculty Donation Act: introduction (H.R. 2750), 9784 [26AP]

Scientific Research Act: introduction (H.R. 2118), 6046 [17MR]

Sewer charges: tax deduction (H.R. 3186, 3187), 14236 [1JN]

Shipping: tax treatment of certain income (H.R. 4561), 34825 [18NO]

Simplification and reform: proposed (H.R. 2520), 8450 [13AP]

Small business: provide tax incentives (H.R. 4515), 34847 [18NO]

———tax treatment of excess inventory (H.R. 3802), 23443 [4AU]

———tax treatment of losses on common stock, 19800 [19JY]

Small Business Capital Formation Tax Act: enact (H.R. 2543), 8536 [13AP], 11599 [10MY]

Small business participating debentures: tax treatment (H.R. 1136), 1220 [1FE]

Small Business Pension Relief Act: introduction (H.R. 4427), 33170 [16NO]

Small Business Tax Relief Act: introduction (H.R. 1600), 3202 [28FE]

Social security: exclude tax exempt interest in determining benefits (H.R. 3028; S. 1113), 21024 [26JY]

———exempt certain judges from benefits tax (H.R. 3463), 18363 [30JN]

Social security payroll taxes: economic impact of growth, 4228 [8MR]

Soil and Water Conservation Incentives Act: introduction (H.R. 3341), 16264 [16JN]

Solar, wind, geothermal, and ocean thermal property: increase and extend energy investment tax credit (H.R. 1775), 3608 [2MR]

———increase and extend energy investment tax credit (H.R. 1884), 3976 [3MR]

Solar energy: tax credit for passive systems in new homes (H.R. 1883), 5062 [11MR]

Standby tax: proposed, 923 [27JA]

State taxes: need to raise, 19115 [14JY]

———prohibit income tax on nonresident Federal employees, 2387 [17FE]

Student loans: exclude forgiven from taxable income (H.R. 3236), 14631 [6JN]

Sutures: tariff correction, 10106 [27AP]

Tax and social security laws: make technical corrections (H.R. 3805), 23439 [4AU]

Tax Averaging Equity Act: introduction, 88 [3JA]

Tax Court: eliminate certain restrictions on legal representation (H.R. 1540), 2548 [17FE]

———retirement of judges, 26558 [29SE]

Tax Equity and Fiscal Responsibility Act: amend (H.R. 3657), 21783 [29JY]

———amend (H.R. 4427), 33283 [17NO]

———prohibit use of certain funds to administer provisions, 29608 [27OC]

Tax Freedom Day: observance, 10558 [2MY], 10663 [2MY], 10789 [3MY]

Tax incentives: use in economic revitalization, 26837 [30SE]

Tax indexing, 12176 [12MY]

———retain, 13622 [24MY]

Tax Information for Direct Sellers: IRS publication, 338 [25JA], 1194 [31JA]

Tax Law Simplification and Improvement Act: introduction (H.R. 3475), 18321 [30JN]

Tax laws: ``Inequity and Decline'' by Robert S. McIntyre and Dean C. Tipps, 15753 [14JN]

Tax limitation/balanced budget amendment, 9277 [20AP]

Tax Rate Equity Act: enact, 17135 [23JN]

———enact (H.R. 1183), 16805, 16806 [22JN], 17055-17065, 17104 [23JN], 17136 [27JN], 17137 [30JN]-17149 [23JN]

———enact (H.R. 1183), debate procedure, 16299 [16JN]

Tax reform, 10558 [2MY]

———legislative priority, 34910 [18NO]

Tax Reform Act: enact (H.R. 4170), 29184 [25OC], 33007, 33013 [16NO], 33358-33371 [17NO], 34716, 34733, 34746 [18NO]

———enact (H.R. 4170), consideration of rule, 34018 [18NO], 34716, 34751, 34759 [18NO]

———enact (H.R. 4170), request for rule, 33370 [14DE]

———enact (H.R. 4170), rule for consideration, 34019 [18NO]

Tax scams: proposed legislation to eliminate, 10124 [27AP]

Tax shelters, 34989 [14DE]

Taxation: deny certain incentives for property used by government and other tax-exempt entities (H.R. 3110), 14148 [26MY]

Taxes: amount paid by savings institutions, 187 [6JA]

Tax-exempt organizations: exempt taxable income (H.R. 1773), 6075 [17MR]

———tax treatment of investments, 27167 [4OC]

Taxpayers Protection Act: enact (H..R. 171), 10857 [3MY]

Temporary jobs: tax treatment of travel expenses (H.R. 700), 203 [6JA]

Tenants: provide for tax equity (H.R. 3184), 14274 [1JN]

Third-year tax cut: retain, 13622 [24MY]

Tips: repeal certain tax reporting provisions, 29882 [28OC]

———reporting requirement, 14023 [26MY]

———tax status, 31429 [8NO]

———treatment for tax purposes (H.R. 1601), 2876 [23FE]

———treatment for tax purposes (H.R. 3803), 23440 [4AU]

———treatment for tax purposes (H.R. 4342), 32237 [10NO]

Truck use tax: repeal increase (H.R. 1436), 2191 [15FE]

Truckers Equity Act: introduction (H.R. 1436), 2191 [15FE]

Trucking: repeal highway use tax (H.R. 2124), 6052 [17MR]

———user tax, 1797 [7FE]

Trucks: treatment of piggyback trailers (H.R. 3003), 12266 [12MY]

Tuition: provide tax credit (H.R. 1730), 18570 [11JY]

Tuition tax credits, 15650 [14JN]

———issues, 21541 [28JY], 32519 [14NO]

———proposal to repeal, 7598 [5AP]

———proposed, 3607 [2MR]

U.S. construction offices: foreign taxation of office services performed in the U.S. (H.R.1609), 2838 [23FE]

U.S. Olympic Checkoff Act: introduction, 4208 [8MR]

Unemployment compensation: treatment for tax purposes (H.R. 3910), 24494 [15SE]

Unitary tax system: Presidential support, 26244 [28SE]

———use by States, 28053 [17OC]

Universities: tax treatment of certain real estate, 168 [6JA]

Unrelated business taxable income: tax treatment (H.R. 821), 3983 [3MR]

Urban areas: need to revitalize, 34855 [18NO]

Volunteer services: allow certain tax credits (H.R. 2696, 2697, 2698), 9553 [21AP]

Voter Interest and Participation Act: introduction (H.R. 2976), 11919 [11MY]

Wagering winnings: tax treatment (H.R. 3538), 18841 [12JY]

Wages: include certain for purposes of FICA taxes, 6699 [22MR]

Waitresses Against Ripoffs: organization to protest tax treatment, 20181 [21JY]

Windfall profit tax: exemption, 13426 [23MY]

———repeal certain changes (H.R. 1612), 2828 [23FE], 2880 [23FE]

Withholding: repeal of all, 15075 [8JN]

Women: assure equal economic opportunities (H.R. 2090), 5072 [14MR]

———correct inequities (H.R. 3554), 18845 [13JY]

———economic equality, 5243 [15MR]

———provide economic equity, 226 [25JA]

Women's Economic Parity Act: enact (H.R. 3554), 33256, 33269 [16NO]

———introduction (H.R. 3554), 18845 [13JY]

Work Opportunities and Renewed Competition Act: enact (H.R. 3434), 18306 [30JN], 21026 [26JY]

———introduction, 17490, 17494 [27JN]

Remarks in Senate

Accounting Cost Recovery Simplification Act: introduction (S. 1758), 22504-22508 [3AU]

Accounting rules related to inventory: changes (S. 1105), 9177 [20AP]

Administration's health incentives reform program: proposals, 4113 [7MR]

Aged: sale-life tenancy housing arrangements (S. 831), 5648 [16MR]

———tax deduction for medical care expenses (S. 1301), 24922 [20SE]

Agreement With the People's Republic of China With Respect to Mutual Taxation Exemption of Transportation Income: ratification, 20843 [26JY]

Agricultural commodities: taxation of certain income derived from (S. 1807), 22972 [4AU]

Agricultural Land Diversion Tax Treatment Act: enact (S. 690), 4068 [7MR]

Alcohol fuels: tax incentives for certain (S. 1931), 27541-27544 [6OC]

Alternative Energy Tax Incentives Act: introduction (S. 1939), 27555 [6OC]

Anesthesia services: reimbursement for certain (S. 1772), 22924 [4AU]

Antitrust laws: expand scope (S. 127), 787 [26JA]

Armed Forces: tax exemption for those killed in hostile action (S. 2083), 32268 [11NO]

———tax liability of deceased members (S. 2060), 31049 [4NO]

Arts and Artifacts Indemnity Act: amend (S. 1127), 9504 [21AP]

Aviation Tax Reduction Act: introduction (S. 1844), 24451 [15SE]

Bad bank debts: computing (S. 1509), 16533 [21JN]

Bank Secrecy Act: amend (S. 902), 11708 [10MY]

Bankruptcy Court and Federal Judgeship Act (S. 1013): committee report, 16451 [21JN]

Bankruptcy rules: providing notice (H.R. 3549), 23082, 23100 [4AU]

Basic Industries Reindustrialization Act: introduction (S. 1594), 18019-18020 [29JN]

Bonds: tax treatment of certain (S. 1061), 8722 [15AP]

Book inventories: tax status (S. 2086), 32269 [11NO]

Budget: balancing, 13874 [25MY]

———providing a balanced, 23046 [4AU]

Budget deficit: domestic impact, 31712 [9NO]

Bus operating certificates: tax treatment (S. 1814), 22979 [4AU]

Business companies: tax treatment (S. 1380), 13834 [25MY]

Business meals: divert tax deduction revenues to school lunch programs (S. 2097), 32609 [15NO]

Canadian border broadcasting: advertisement regulation (S. 1940), 27556 [6OC]

Capital Construction Fund program: tax credits (S. 1332), 13126 [19MY]

Capital Formation Tax Act: introduction (S. 1666), 20372 [21JY]

Capital gains: indexing, 20836 [26JY]

———reduce the holding period for long-term (S. 25), 525 [26JA]

Capital Gains Tax Act: introduction (S. 13), 502 [26JA]

Charitable bequests: reform instruments governing (S. 2169), 34500 [18NO]

Charitable contributions: above-the-line tax deductions (S. 337), 34603 [18NO]

———make deduction permanent for nonitemizers (S. 337), 15063 [8JN]

———tax deduction (S. 337), 1283-1285 [1FE]

Charitable organizations: exempt from windfall profit tax (S. 954), 7201 [24MR]

———exempt income from certain games of chance (S. 34), 563 [26JA]

———real estate investments (S. 1815), 22980 [4AU]

Charities: unrelated business taxable income (S. 825), 5518 [16MR]

Charities and foundations: promote voluntary contributions (S. 2123), 33808 [17NO]

Child Support Enforcement Act: amend (S. 1691), 21144-21153 [27JY]

Child Support Tax Act: introduction (S. 1398), 14106 [26MY]

Children's Television Tax Credit Act: enact (S. 1153), 10158 [28AP]

———introduction (S. 1153), 10024 [27AP]

China Transportation Tax Treaty: proposed, 21084-21087 [27JY]

Church-related employees: social security taxes, 34413 [18NO]

Clinch River breeder reactor: issues, 25786, 25788 [26SE]

Coal gasification facilities: treat certain as transitional safe harbor lease property (S. 1437), 14992 [8JN]

Commodities: payment-in-kind program (H.R. 1296), 4339-4351 [8MR]

Commodity Futures Trading Commission: tax user fee (S. 1272), 12112 [12MY]

Comprehensive Mining Reclamation Reserve Act: enact (S. 237), 29821 [28OC]

Condominium Cost Reduction Act: introduction (S. 2046), 30720-30721 [3NO]

Congressional budget process: issues, 9894 [27AP]

Construction Contract Payment Act: enact (S. 1181), 16546 [21JN]

Construction workers: travel expenses (S. 1219), 11283 [5MY]

———travel expenses (S. 1352), 13497 [24MY]

Consumption tax: proposed, 1107 [31JA]

Co-op Property Tax Equity Act: introduction (S. 1698), 21355 [28JY]

Cooperative apartments: tax status (S. 2088), 32270 [11NO]

Cooperative housing corporations: refinancing options (S. 134), 798 [26JA]

Corporations: eliminate international double taxation (S. 1550), 19871 [20JY]

———income tax policy, 2595 [22FE]

———repeal tax on certain interest payments to foreign countries (S. 1557), 19874 [20JY]

Depletion allowances: repeal inequities (S. 1006), 29821 [28OC]

Depository institutions: acquisition (S. 1532), 17009-17012 [23JN]

Diplomatic missions: local government reimbursement for revenues lost due to tax exemption (S. 1640), 19667 [18JY]

Disclaimers of property interests: provide transitional rules for estate and gift tax treatment (S. 1180), 10311 [28AP]

Displaced Homemaker Opportunity Act: introduction (S. 2143), 34461 [18NO]

Drunk drivers: closing bankruptcy loopholes used by (S. 605), 2947 [24FE]

Economic agenda: issues and proposals, 16945-16949 [23JN]

Economic Equity Act: enact, 4326 [8MR]

Economic recovery: role of interest rates, 7940 [12AP]

Economic Recovery Tax Act: amend (S. 1169), 12351 [16MY]

Economic Recovery Tax Act, limit maximum reduction in individual income tax resulting from (H.R. 1183): unanimous-consent agreement, 17273 [27JN]

Economy: recovery, 13504 [24MY]

Education Savings Account Act: introduction (S. 1489), 16187 [16JN]

Educational Opportunity and Equity Act: enact (H.J. Res. 290), 32415-32434 [14NO], 32854-32893 [16NO]

———enact (H.J. Res. 290), cloture motion, 32434 [14NO]

———introduction (S. 528), 2467, 2473-2475 [17FE]

Educational organizations: debt-financed real estate investment (S. 1183), 10324 [28AP]

Educational savings accounts: provide for establishment (S. 16), 507 [26JA]

Employee Educational Assistance Extension Act: introduction (S. 249), 1023 [27JA]

Employee legal services: tax provision (S. 2080), 32052 [10NO]

Employer health plan payments: provide for (S. 640), 3359 [1MR]

Employer reporting of tips: repeal (S. 986), 7655 [6AP]

Employer-paid benefits: taxation, 26571 [30SE]

Energy Community Self-Help Act: introduction (S. 1897), 26070-26075 [28SE]

Energy Security Tax Incentives Act: introduction (S. 1396), 14102-14104 [26MY]

Enterprise Zone Employment and Development Act: introduction (S. 98), 645 [26JA]

Estate and gift taxes: repeal (S. 1250), 11683 [10MY]

Estate tax: alternate valuation date election (S. 1210), 10998-11000 [4MY]

———declaratory judgment relative to payment (S. 1864), 24913 [20SE]

———issues, 12162 [12MY]

———permit elections on amended returns (S. 953), 7201 [24MR]

———reform (S. Res. 126), 10329 [28AP]

———removal of limitation on exclusions (S. 1824), 22998 [4AU]

———technical revisions (S. 1251), 11686-11689 [10MY]

Estate taxes: proposed increase, 13872 [25MY]

Estimated Tax Simplification Act: introduction (S. 1825), 22998 [4AU]

Export-Import Bank: require to do more business with small business, 17633 [28JN]

Fair Housing Act: enact, 11423 [6MY]

Fair Tax Act: enact, 20391 [21JY]

———enact (S. 1421), 27034 [4OC]

———introduction (S. 1421), 14885-14907 [8JN]

Family Business Preservation Act: introduction (S. 594), 2936 [24FE]

Farm Truck Tax Exemption Act: introduction (S. 1596), 18497 [11JY]

Federal benefit programs: cost-of-living adjustment (S. 1627), 19416-19419 [15JY]

Federal Credit Union Act: amend (S. 2120), 33806 [17NO]

———amend (S. 2121), 33806 [17NO]

Federal employees: increase medical mileage expense tax deduction (S. 1166), 10042 [27AP]

———increase medical mileage expense tax deduction (S. 1167), 10043 [27AP]

Federal Responsibility Act: introduction (S. 1077), 8837 [18AP]

Federal retirement system: tax credit for contributions (S. 1522), 16792 [22JN]

Federal Unemployment Tax Act: enact, 34643 [18NO]

First Time Homebuyer Assistance Act: introduction (S. 1598), 18636-18642 [12JY]

Fishing tackle excise tax: deferral (S. 927), 7170 [24MR]

Fishing vessels: exempt certain from taxation (S. 146), 830 [26JA]

———exempt from Federal Employment Tax Act (S. 146), 830 [31JA]

———tax credit for equipment installed (S. 1768), 22922 [4AU]

Flat rate income tax: promote (S. Res. 205), 23022 [4AU]

Flat rate tax system: reform (S. 557), 2740 [23FE]

Flat-rate tax system: proposed (S. 557), 4394 [9MR]

Foreign citizens: capital gains tax on U.S. property (S. 1915), 26889-26891 [3OC]

Foreign exchange students: tax credit for transportation (S. 1369, 1370), 13828 [25MY]

Foreign Sales Corporation Act: introduction (S. 1804), 22966-22971 [4AU]

Foreign source corporate income: State taxation (S. 1225), 11300 [5MY]

Foreign Tax Credit Conformity Act: introduction (S. 1584), 18011-18012 [29JN]

Foreign-trade zones: exemptions (S. 1411), 14501 [6JN]

Fraternal organizations: tax exemption (S. 1490), 16193 [16JN]

Fringe benefits: prohibit issuance of tax regulations, 798 [26JA]

———proposals (S. 375), 1395 [2FE]

———taxation (S. Con. Res. 49), 18031 [29JN]

Fringe Benefits Tax Act: introduction (S. 1817), 22981 [4AU]

Gasohol: reduce tax rate (S. 253), 1031 [27JA]

Generation-skipping transfers: repeal of taxes (S. 1252), 11696 [10MY]

Geothermal energy: clarify definition (S. 1237), 11514 [9MY]

Governmental Lease Financing Reform Act: introduction (S. 1564), 17985 [29JN]

Handicapped: provide tax deduction (S. 111), 750 [26JA]

Handicapped family: relief from certain taxes (S. 1885), 25644 [23SE]

Health benefits: taxing, 11708 [10MY]

Heavy Vehicle Use Tax Adjustment Act: introduction (S. 343), 1294-1295 [1FE]

Higher education: tuition assistance, 5660 [16MR]

Highway Tax Equity Act: introduction (S. 113), 754 [26JA]

Highway Use Tax Equalization Act: introduction (S. 1475), 15933-15935 [15JN]

Highway user fees: impact on trucking industry, 15945 [15JN]

Highway user tax: repeal (S. 138), 801 [26JA]

Home Equity Conversions Act: introduction (S. 1914), 26888 [3OC]

Home health care: allow tax credit (S. 90), 641 [26JA]

———tax credits (S. 1301), 12621 [17MY]

Home video recording: legalities (S. 175), 30146 [31OC]

Homemaker Volunteer Retirement Act: introduction (S. 2144), 34461 [18NO]

Hospice care: reimbursement (S. Res. 285), 33843 [17NO]

Household and dependent care services: tax credit (S. 1359), 13813 [25MY]

Housing Opportunity and Mortgage Equity Act: introduction (S. 1435), 14987-14992 [8JN]

Hunger Relief Incentive Tax Act: enact (S. 1826), 27586 [6OC]

Hunger Relief Incentives Tax Act: introduction (S. 1826), 22998 [4AU]

Income reporting: proposed repeal (S. 986), 15445 [13JN]

Indexing: issues, 12351 [16MY]

———repeal (S. 30), 546 [26JA]

Indian Tribal Governmental Tax Status Act: amend (S. 2141), 34460 [18NO]

Individual retirement accounts: contributions (S. 1950), 27846 [7OC]

———parity for nonworking spouses (S. 214), 966 [27JA]

———raise interspousal (S. 1434), 14987 [8JN]

Individual Retirement Security Act: introduction (S. 1125), 9500 [21AP]

Inland waterway: fuel taxation (S. 377), 1395 [2FE]

Interest and dividends: repeal of withholding (H.R. 2973), 16118-16171 [16JN], 16555 [21JN]

———repeal tax withholding, 5426-5435 [16MR], 5895, 5896, 5908-5911, 5915 [17MR], 6249-6276 [21MR], 6565-6572 [22MR]

———repeal tax withholding (H.R. 2973), 13173 [19MY], 13669 [25MY]

———repeal withholding, 8974 [19AP], 9102, 9110-9159, 9171 [20AP], 9409-9457 [21AP], 10360 [28AP]

———repeal withholding of tax, 8719 [15AP]

———repeal withholding of tax (S. 39), 548 [26JA]

———repeal withholding of tax (S. 110), 750 [26JA]

———repeal withholding of tax (S. 222), 1000 [27JA]

———repeal withholding of tax (S. 240), 1004 [27JA]

———withholding, 1150 [31JA]

———withholding of taxes, 7146 [24MR]

———withholding of taxes (S. Res. 70), 2794 [23FE]

———withholding (S. 334), 1275 [1FE]

Interest and dividends, repeal of tax withholding (H.R. 2973): conference report, 21316-21326 [28JY]

Interest on certain foreign investments: repeal tax (S. 1557), 17609 [28JN]

Interest rates: reduce (S. Con. Res. 25), 8731 [15AP]

International Trade and Investment Act: enact (S. 144), cloture motion, 9131 [20AP]

Inventories: tax deductions (S. 1738), 22472 [3AU]

Inventory pools: small business tax treatment (S. 1062), 8724 [15AP]

Inventory Simplification and Tax Reform Act: introduction (S. 1570), 17998 [29JN]

Investment companies: technical corrections in the tax rules governing regulated (S. 1809), 22974 [4AU]

Investment credits: exclude certain from recapture (S. 868), 6292 [21MR]

Job Opportunity Act: introduction (S. 2185), 34534 [18NO]

Job Tax Credit Act: enact (S. 371), 10085 [27AP]

Job training programs: tax credit for contributions to qualified (S. 481), 2219 [15FE]

Jobs tax credit: targeted (S. 371), 26900 [3OC]

Jobs Tax Credit Amendments Act: enact (S. 371), 3511 [2MR]

Jobs tax credits: provide for (S. 371), 7684 [6AP]

Libraries and museums: tax treatment (S. 1528), 17001-17004 [23JN]

Life Insurance Tax Act: introduction (S. 1992), 29100, 29115, 29116 [25OC]

Local newspapers: preserve (S. 1410), 14500 [6JN]

Medical treatment: away from home expenses (S. 824), 5518 [16MR]

Medicare Voucher Act: introduction (S. 641), 3359 [1MR]

Members of Congress: tax treatment (S. 70), 633 [26JA]

Ministers: deduction of certain expenses (S. 1587), 18013 [29JN]

Montana: provide for payments regarding the Federal Columbia River power system, 10615 [2MY]

Mortgage bonds: extend the period for issuance (S. 733), 4443 [9MR]

Mortgage Debt Forgiveness Tax Act: introduction (S. 1147), 9731 [26AP]

Mortgage Forgiveness Tax Act: introduction (S. 1063), 8724 [15AP]

Mortgage Retirement Account Act: introduction (S. 1051), 8639 [14AP]

Mortgage retirement accounts: proposals, 16741 [22JN]

Mortgage revenue bonds: program extension (S. 137), 34663 [18NO]

Mortgages: price level adjusted (S. 1901), 26083 [28SE]

Motor vehicle terminal rental adjustment tax clause: clarify (S. 1161), 10031 [27AP]

Museums and Libraries: tax treatment of certain (S. 1649), 19959-19962 [20JY]

National Acid Deposition Reduction Act: introduction (S. 2001), 29130 [25OC]

National Heritage Resource Act: introduction (S. 427), 1649 [3FE]

National Research Service awards: tax status (S. 1336), 13133 [19MY]

Nest Egg Act: introduction (S. 673), 3821 [3MR]

Net operating losses: permit certain retroactive elections to relinquish the carryback period (S. 2020), 29565 [27OC]

New Venture Investment Incentive Act: introduction (S. 1496), 16195 [16JN]

New York, N.Y.: exempt police officers from certain IRS regulations (S. 1436), 14992 [8JN]

New York Power Authority: tax-exempt bond sales (S. 1791), 22944 [4AU]

Nonbusiness casualty losses: deductions (S. 2037), 30215 [1NO]

Nonprofit organizations: tax treatment of philanthropic donations (S. 1857), 24909-24911 [20SE]

Nursing facilities: calculation for compensation (S. 1819), 22984 [4AU]

Oil: opposition to tax or fee (S. Res. 52), 11712 [10MY]

Oil, natural gas, and coal: limit severance taxes (H.J. Res. 308), 30053-30060 [31OC]

Oil and natural gas: depletion allowance (S. 1661), 20364 [21JY]

Older persons: independent care, 13855 [25MY]

Olympic games: free entry of personal effects and equipment into the U.S. (H.J. Res. 290), 32414 [14NO]

———free entry of personal effects and equipment into the U.S. (H.J. Res. 290), cloture motion, 32434 [14NO]

Overseas construction projects: prevention of double taxation (S. 1550), 17423 [27JN]

Passive solar construction: tax credit (S. 710), 4272 [8MR]

Payment-in-kind funds: tax treatment (S. 582), 2923 [24FE]

Payment-in-Kind Tax Clarification Act: introduction (S. 527), 2464-2467 [17FE]

Payment-in-Kind Tax Exemption Act: introduction (S. 446), 1701 [3FE]

Payments in kind: legal rights of farmers, 18664 [12JY]

Payments in lieu of taxes program: continue (S. 966), 7224 [24MR]

Payroll Deduction Facilitation Act: introduction (S. 2122), 33806 [17NO]

Pension plans: limitations on defined benefits for policemen and firemen (S. 136), 798 [26JA]

Personal Income Tax Reform Act: introduction (S. 1767), 22921 [4AU]

Phosphate industry: treat certain heating of phosphate rock as mining (S. 1193), 10716 [3MY]

Physicians' and surgeons' mutual protection associations: tax treatment (S. 1745), 22485 [3AU]

Power resources: severance tax, 31704-31706 [9NO]

Precollege Mathematics and Science Teacher Assistance Act: introduction (S. 290), 1132 [31JA]

Private foundations: application of excess business holding provisions (S. 1464), 15613 [14JN]

Private Pension Reform Act: introduction (S. 918), 7116 [24MR]

Profit-sharing contributions: tax credit (S. 961), 7209 [24MR]

Public debt: designation of tax forms to retire (S. 1969), 28453 [19OC]

Public Investment Incentives Act: introduction (S. 532), 2492-2494, 2496 [17FE]

Public Investment Taxable Bond Option Act: introduction (S. 533), 2492-2494 [17FE]

Public transit subsidy: prohibit assistance to certain recipients (S. 1064), 8725 [15AP]

Public Works Investment Incentive Act: introduction (S. 1619), 19290 [14JY]

Real property: eliminate sale-leaseback arrangements by tax-exempt entities (S. 1564), 22409 [3AU]

Rehabilitated buildings: tax credit (S. 1397), 14106 [26MY]

Rehabilitation Act: extend (S. 1340), 21385 [28JY]

Religious and private schools: tax requirements (H.J. Res. 413), 32025-32032 [10NO]

Renewable Energy Tax Incentive Act: enact, 12607 [17MY]

———introduction (S. 1305), 12626 [17MY]

Reno, Nev.: relief of Oikos, Inc. and the Nevada Opera Association (S. 956), 7208 [24MR]

Rental housing: tax status of rehabilitation expenses (S. 2089), 32272 [11NO]

Research and experimental expenses: tax deductions (S. 654), 3496 [2MR]

Resource Recovery Tax Incentive and Clarification Act: introduction (S. 1468), 15614 [14JN]

Retiree Protection Act: introduction (S. 2152), 34468 [18NO]

Retirement plans: tax status of international organizations (S. 2087), 32270 [11NO]

Revenue sharing: formula modifications, 20599 [25JY]

Rural Enterprise Zone Act: introduction (S. 1228), 11402 [6MY]

Savings Incentive Act: introduction (S. 1602), 18643-18645 [12JY]

SBA: permit Federal guarantee of tax-exempt obligations (S. 499), 7765-7769 [7AP]

SELF-tax plan: enact (S. 1040), 15440 [13JN]

SELF-Tax Plan Act: enact (S. 1040), 13281-13285 [20MY]

Self-Tax Plan Act: introduction (S. 1040), 8244-8248 [13AP]

Service Industries Development Act: enact (S. 1427), 15270 [9JN]

Severance Tax Equity Act: introduction (S. 463), 1728 [3FE]

Shared equity and condominium unit ownership: permit (S. 368), 1300 [1FE]

Sheltered Workshop Tax Credit Act: introduction (S. 148), 832 [26JA]

Simpliform Tax Act: introduction (S. 2158), 34473 [18NO]

Small business: deposit tax relief (S. 1898), 26075 [28SE]

———growth and policy, 19425 [15JY]

———taxation of Boundary Waters Canoe Area grants (S. 1556), 17608 [28JN]

Small Business Capital Formation and Inventory Simplification Tax Act: introduction (S. 1840), 24081 [14SE]

Small Business Capital Formation Tax Act: introduction (S. 1043), 8319-8322 [13AP]

Small Business Long-Term Financing Act: introduction (S. 2043), 30399 [2NO]

Small business participating debenture: tax incentives (S. 842), 20838 [26JY]

Small business participating debentures: provide tax incentives for issuance (S. 842), 5966-5968 [17MR]

Small Business Tax Simplification Act: introduction (S. 2044), 30400 [2NO]

Small industries: trade relief, 16556 [21JN]

Small Savers and Investors Regulatory Relief and Incentive Act: introduction (S. 104), 660 [26JA]

Social conditions: promote economic self-sufficiency among women and families in transition (S. 2143-2147), 34461-34463 [18NO]

Social security benefits: taxable level (S. 1113), 9200 [20AP]

———taxation (S. 1113), 29377 [26OC]

Soil and Water Conservation Incentives Act: introduction (S. 152), 837 [26JA]

Soil or water conservation expenditures: tax status (S. 2180), 34512, 34513 [18NO]

State refund notices (S. 1325), 12907 [18MY]

Student loans: tax exclusion for cancellation (S. 551), 2654, 2655 [22FE]

Surface Transportation Assistance Act: repeal (S. 15), 1755 [3FE]

Targeted Jobs Tax Credit Amendments Act: introduction (S. 371), 1302 [1FE]

Tax Convention With Australia: ratification, 20843 [26JY], 21084, 21087 [27JY]

Tax Convention With Denmark: removal of secrecy injunction, 33668 [17NO]

Tax Convention With New Zealand: ratification, 20843 [26JY], 21084-21087 [27JY]

Tax Convention with the Kingdom of Denmark: removal of injunction of secrecy, 23837 [13SE]

Tax court judges: eliminating mandatory retirement age (S. 1955), 28122 [19OC]

Tax credits: residential energy investment for heat pumps, 12624 [17MY]

Tax indexation: tie to Federal deficit (S. 1169), 10143 [28AP]

Tax indexing: issues, 13524 [24MY]

Tax liens: limitation (S. 1032), 8028 [12AP]

Tax policy: issues, 19401 [15JY]

Tax Rate Equity Act: enact (H.R. 1183), 17562-17569, 17579-17592 [28JN], 17902-17918 [29JN]

———introduction (S. 1057), 8650 [14AP]

Tax Reduction Act: technical corrections (S. 1661), 20842 [26JY]

Tax Revision Act: enact, 2431 [17FE]

———introduction (S. 115), 755 [26JA]

Tax shelters: increased use, 20391 [21JY]

Tax Straddle Reform Act: introduction (S. 1793), 22945 [4AU]

Tax withholding of interest and dividends (S. Con. Res. 44), 14503 [6JN]

Tax-exempt obligations: accelerated cost recovery system (S. 391), 1402 [2FE]

Taxicabs: exemption from tax on sale of fuel (S. 1985), 28777 [20OC]

Taxpayer Antitrust Enforcement Act: introduction (S. 915), 7048-7050 [23MR]

Taxpayer assistance programs: funding, 32447 [14NO]

Third year tax cut: modify (S. 156), 840 [26JA]

Timber income: elimination of capital gains treatment (S. 1719), 21877 [1AU]

Tip income: tax status (S. 2070), 31397 [8NO]

Trailers: exemption from tax on certain (S. 1231), 11410 [6MY]

Tuition: tax credits, 32573-32583 [15NO], 33917 [17NO], 34642 [18NO]

Tuition tax credits: issues, 13249 [20MY]

U.S. Olympic Checkoff Act: introduction (S. 591), 2928-2929 [24FE]

Unemployed older Americans: targeted jobs tax credit (S. 1605), 18645 [12JY]

Uniform Relocation Assistance and Real Property Acquisition Policies Act: enact (S. 531), 13271-13277 [20MY]

Uniform Single Financial Audit Act: introduction (S. 1510), 16533 [21JN]

Uniformed services: deductions for payment of certain expenses by ministers and members (S. 2017), 29560 [27OC]

Unitary method of taxation: study and report (S. 2034), 30212 [1NO]

United States Olympic Checkoff Act: enact (S. 591), 9012 [19AP]

Unrelated business income tax: updating (S. 1549), 17420 [27JN]

Volunteer ``Good Samaritans'': tax deductions (S. 1167, 1579), 23078 [4AU]

Volunteer services: donations (S. 1221), 11298 [5MY]

———tax treatment of automobile expenses (S. 1167), 29096 [25OC]

Weatherization Act: introduction (S. 1953), 27955-27958 [17OC]

Windfall profit tax: exempt newly discovered oil (S. 464), 1731 [3FE], 6535 [22MR]

———repeal (S. 1422), 14977 [8JN]

Work Opportunities and Renewed Competition Act: introduction (S. 1593), 18019-18021 [29JN]

World peace tax fund: alternative to defense funding, 33588, 33593 [17NO]

Reports

Agricultural Land Conversion (excerpt), 11736 [10MY]

Capital Gains Indexing, House Committee on Ways and Means (1978 excerpt), 20837 [26JY]

Conference on H.R. 2973 to repeal withholding of tax from interest and dividends, 21218-21235 [27JY]

Corporate Taxes: Committee on Taxation (Joint) (excerpt), 33225 [16NO]

Costs and Benefits of Single-Family Mortgages (excerpt), 16127-16136 [16JN]

Current Eurodollar Financing Imbroglio, American Bar Association, 19874 [20JY]

Effect of Income Tax Changes on Program of U.S. Synthetic Fuels Corporation, 14105 [26MY]

Effect of Tax Indexing, Library of Congress, 13918 [25MY]

Eliminate International Double Taxation of Corporations (S. 1550), National Construction Association, 19872-19874 [20JY]

Foreign Source Income Taxation, House Committee on Ways and Means (excerpt), 11338 [5MY]

Geothermal Tax Legislation, 11515 [9MY]

Information Technology and Its Impact on American Education, OTA (excerpt), 1526 [2FE]

Instructions for Tax Forms, 8792 [18AP]

Materials Included in the ``Withholding Kits'' Distributed by the ABA, 9110-9118 [20AP]

National Aviation Hall of Fame Audit, 19316 [14JY]

Puerto Rico and Section 936—A Case Study of the Effective Use of Private Sector Incentives (series), Institute for Research on the Economics of Taxation, 24737 [19SE]

Retirement Program Tax Expenditures an Assessment, Employee Benefit Research Institute, 24233 [14SE]

Seven Reasons for Saving the Tax Cut, Heritage Foundation, 9556-9558 [21AP]

Tax Information Useful to Tipped Employees, 3513-3514 [2MR]

Tax Treatment of Fringe Benefits, New York State Bar Association (excerpt), 18793 [12JY]

Tax Withholding on Dividends and Interest, Committee on Ways and Means (excerpts), 12465 [17MY]

Tennessee's Small Business, 1303 [1FE]

Treatment by Eight Countries of Technical Assistance Taxes, June 1983, 19871 [20JY]

Urban Development Action Grants—Revised Minimum Standards for Small Cities, 16124-16126 [16JN]

Resolutions by organizations

National Heritage Resource Act: U.S. Conference of Mayors, 16701 [21JN]

Support balanced budget and tax limitation, National Association of Pro-America, 9548 [21AP]

Statements

American Association of Retired Persons Tax Policy, 34636 [18NO]

Aviation Taxes: Sec. of Transportation Lewis (excerpt), 24451 [15SE]

Child Support Enforcement Act Amendments (S. 1691): Margaret M. Heckler, 21147 [27JY]

Children's Television Tax Credit Act (S. 1153) (sundry), 10024 [27AP]

Company Profile of ComSonics, Inc., 9487 [21AP]

Democratic Budget Plan, Sec. of the Treasury Regan (excerpt), 6365 [21MR]

Democratic Budget Proposal, David Brinkley, 6436 [22MR]

Education of the Disadvantaged, Sec. of Education Terrel H. Bell (excerpt), 7606 [5AP]

Educational Opportunity and Equity Act (H.J. Res. 290): President Reagan (sundry excerpts), 32886 [16NO]

———Senator Hollings (excerpt), 32878 [16NO]

———(sundry excerpts), 32859 [16NO]

Energy Community Self-Help Act (S. 1897): Phillips Petroleum Co., 26073 [28SE]

Enterprize Zones: Senator Boschwitz, 34590 [18NO]

Fair Tax Act (S. 1421): Representative Gephardt, 14896 [8JN]

———Senator Bradley, 14895-14896 [8JN]

Farmland Preservation Policy: Billie Bowles, 11735 [10MY]

———Frank Schnidman (excerpts), 11735 [10MY]

Flat Rate Income Tax: Representative Philip Crane, 15320-15323 [9JN]

Gains From Disinflation, Martin Feldstein, 13505 [24MY]

Interest and Dividends Tax Withholding: Senator Dole, 5847 [16MR]

———(sundry), 5433 [16MR], 6568 [22MR]

Obsolescence of Scientific Facilities, George G. Olson, 6047 [17MR]

Oil Import Tax, Sec. of Interior Watt (excerpt), 179 [6JA]

Payment-in-Kind Program, 4196 [8MR]

Rebuilding the Road to Opportunity, Democratic Caucus (excerpts), 6436 [22MR]

Recovery of the Economy, David A. Stockman, 13507 [24MY]

Religious Organizations and IRS Audit Procedures: ACLU, 29072 [24OC]

Repeal Withholding on Interest and Dividends, Representative Sunquist, 1991 [8FE]

Reporting of Tip Income, Martha Dennis, 2431 [17FE]

Representative Tax System for Measuring State Tax Capacity: John Shannon, 31706-31709 [9NO]

Serving National Purposes Through 50 Diverse States: Richard A. Snelling, Governor of Vermont, 31709-31711 [9NO]

Tax Incentives for Distressed Areas: Representative Nowak, 34855 [18NO]

Tax on Health Insurance Premiums, Robert J. Rubin (excerpt), 1778 [3FE]

Tax Reform and Oil Industry, Robert S. McIntyre, 12030 [11MY]

Tax Support of Defense Spending: sundry, 33589, 33590 [17NO]

Tax Treatment of Certain Museums and Libraries (S. 1649) (sundry excerpts), 19959 [20JY]

Tax-Exempt Status of Schools: Jeremy Rabkin, 33256 [16NO]

Treasury Issues Withholding Rule Revisions: Dept. of Treasury, 3508 [2MR]

Unemployment Insurance System (S. 1589), Senator Dixon, 21806 [1AU]

Volunteer ``Good Samaritans'' Tax Deductions (S. 1167, 1579): Joseph E. Miller for American Legion, 23079 [4AU]

Volunteer Mileage Tax Deduction, Representative Mikulski, 22743 [3AU]

Withholding Taxes on Interest and Dividend Payments, House Republican Policy Committee, 12502 [17MY]

Studies

Economics of Interest and Dividends Tax Withholding, Credit Union National Association, Inc., 6254-6257 [21MR]

Effective Tax Rates of Selected Large U.S. Corporations, 32760-32762 [15NO]

Improving Taxpayer Compliance on Interest and Dividend Income: Donald J. Puglisi, 5054 [11MR]

Improving Taxpayer Compliance on Interest and Dividend Income, Donald J. Puglisi, 5433-5436 [16MR]

Measurements of Corporate Financial Health, New York Stock Exchange, 10887 [4MY]

Tuition Tax Credits: CBO (excerpt), 32519 [14NO]

Summaries

Fair Tax Act, 20393 [21JY]

H.J. Res. 290, Educational Opportunity and Equity Act, 32419 [14NO]

H.R. 2916, Homeownership Incentive Act, 11157 [5MY]

H.R. 3110, Governmental Leasing Act, 13664 [24MY], 14148 [26MY]

H.R. 3464, Inventory Simplification and Reform Tax Act: introduction, 18340 [30JN]

H.R. 4244, High Technology Vocational Education Act, 29742 [28OC]

S. 148, Sheltered Workshop Tax Credit Act, 833 [26JA]

S. 528, 1983 tuition tax credit legislation, 32879 [16NO]

S. 641, Medicare Voucher Act, 3361 [1MR]

S. 1161, Clarify the Motor Vehicle Terminal Rental Adjustment Tax Clause, 10032-10037 [27AP]

S. 1396, Energy Security Tax Incentives Act, 14105 [26MY]

S. 1421, Fair Tax Act, 14897-14901 [8JN]

S. 1593, Work Opportunities and Renewed Competition Act, 18021 [29JN]

S. 1598, First Time Homebuyer Assistance Act, 18640 [12JY]

S. 1691, Child Support Enforcement Act Amendments, 21149-21151 [27JY]

S. 1804, Foreign Sales Corporation Act, 22966 [4AU]

S. 1826, Hunger Relief Incentives Tax Act, 22999 [4AU]

S. 1897, Energy Community Self-Help Act, 26074 [28SE]

S. 1953, Weatherization Act, 27956 [17OC]

S. 2120, Central Liquidity Fund Tax Status, 33807 [17NO]

S. 2121, Federal Credit Union Act Amendment, 33808 [17NO]

Tables

Aviation trust fund projections, 26841 [30SE]

Budget deficits (sundry), 25160-25162 [21SE]

CBO budget baseline forecasts, 10144 [28AP]

Comparison of 1981 tax cut and Democratic alternative, 32374 [12NO]

Comparison of Boschwitz proposal and April 19 compromise on withholding—International Trade and Investment Act (S. 144), 9416 [21AP]

Comparison of Federal individual income tax burdens under 1984 present law and under the $700 cap proposal, 17107 [23JN]

Corporations using LIFO, 18340 [30JN]

Cost analysis for commodities' payment-in-kind program, 4341 [8MR]

Current cumulative revenue estimate, 9410 [21AP]

Democratic budget proposal (selected data), 6524 [22MR]

Distributional effects of $700 cap proposal compared with present law by filing status—returns with tax change, 17107 [23JN]

Educational Opportunity and Equity Act (H.J. Res. 290), 32887 [16NO]

Estimates of revenue from Federal gift and estate taxes, 17882 [28JN]

Foreign Tax Credit Conformity Act (S. 1584) (sundry), 18011 [29JN]

Highway user tax: comparison of proposals (selected data), 802 [26JA]

Increased borrowing costs resulting from H.R. 1900 (selected data), 9202 [20AP]

Indexing income tax (sundry), 16937 [22JN]

Individual Retirement Security Act (S. 1124) (sundry), 9500 [21AP]

Inflation rate indexing for entitlement adjustments, 15987 [15JN]

Major components of the budget as percent of GNP, 17588 [28JN]

Major provisions of legislation affecting energy tax credits (S. 1939), 27555 [6OC]

Net tax change since 1980, 32374 [12NO]

Pension plan receipts before and after the Tax Equity and Fiscal Responsibility Act, 33170 [16NO]

Personal income taxes paid, 1980, 25109 [21SE]

Primary cash flow to Pennsylvania economy from racing 1977, 18841 [12JY]

Projected effect on budget of proposed tax reform changes, 23238 [4AU]

Projections fore National Acid Deposition Reduction Act, 29136 [25OC]

Relationship between income tax threshold and poverty level for a family of 4, 30591 [2NO]

Revenue losses from repealing withholding—commodities payment-in-kind program, 4346 [8MR]

Salaries—Comparison of public officials and public transit authority general managers, 8725 [15AP]

Savings from modification of Federal non-means-tested entitlement programs, 25222 [21SE]

Savings from modification of tax indexing, 25222 [21SE]

Self-tax plan of 1983—tax schedules, 13283 [20MY]

SELF-tax plan—tax schedules, 15440-15443 [13JN]

Solar construction credit example (selected cities), 5064 [11MR]

States which piggyback the IRS calculation of adjusted gross income for personal income tax purposes, 29377 [26OC]

Targeted Jobs Tax Credit Act (selected data), 10086 [27AP]

Tax loss on interest income of foreign persons under Gibbons-Conable bill, 26541 [29SE]

Tax Rate Equity Act (sundry), 17904 [29JN]

Tax rates for physicians' and surgeons' mutual protection associations (S. 1745), 22485 [3AU]

Tax threshold, poverty levels, and Federal tax amounts for diffrent family sizes with earnings equal to poverty level, 30592 [2NO]

Testimonies

Proposed Martin Luther King Holiday: Virginia Taxpayers Association, 22222 [2AU]

Tax Reduction for the Handicapped (S. 111), 751 [26JA]

U.S. Olympic Checkoff Act (S. 591): Chapoton, John E., 2929 [24FE]

———Kane, Robert J., 2928 [24FE]

Volunteer ``Good Samaritans'' Tax Deductions (S. 1167, 1579): John Chromy, 23078 [4AU]

———Sandra Crawford for Association of Junior Leagues, Inc., 23080 [4AU]

Texts of

H. Con. Res. 132, delay implementation of withholding of tax from interest and dividends, 14232 [1JN]

H. Res. 242, consideration of H.R. 1183, limit tax reduction, 17055 [23JN]

H. Res. 376, consideration of H.R. 4170 to provide tax reform, 33358 [17NO]

H.J. Res. 290, Educational Opportunity and Equity Act, 32416-32419 [14NO]

H.J. Res. 427, pay-as-you-go budget, 33016 [16NO]

H.R. 677, tax treatment of college campus rental property, 178 [6JA]

H.R. 698, make cigarette tax permanent, 192 [6JA]

H.R. 699, tax treatment of condominium conversions, 219 [6JA]

H.R. 700, tax treatment of construction workers travel expenses, 204 [6JA]

H.R. 701, Computer Contribution Act, 215 [6JA]

H.R. 983, tax credits for dependent care, 899 [26JA]

H.R. 984, repeal withholding tax on interest and dividends, 903 [26JA]

H.R. 1175, public employee pensions, tax exemptions, 1536 [2FE]

H.R. 1176, Housing Finance Opportunity Act, 1482 [2FE]

H.R. 1183, Tax Rate Equity Act, 17139 [23JN]

H.R. 1285, National Heritage Resource Act, 1792 [7FE]

H.R. 1296, Payment-in-Kind Tax Treatment Act, 4189 [8MR]

H.R. 1428, Nell J. Redfield estate tax relief, 30262 [1NO]

H.R. 1436, repeal increase in truck use tax and diesel fuel tax, 2191 [15FE]

H.R. 1540, eliminate certain restrictions on legal representation in Tax Court cases, 2548 [17FE]

H.R. 1561, relieve tax indebtedness of Monterey, Calif., Meals on Wheels, 2551 [17FE]

H.R. 1585, tax treatment of voluntary transportation of food and medical supplies, 2724 [22FE]

H.R. 1635, Industrial Development Bond Limitation Act, 2899 [24FE]

H.R. 1664, Flat Rate Tax Act, 10858 [3MY]

H.R. 1754, clarification of employment status of ministers for tax purposes, 4170 [7MR]

H.R. 1883, tax credit for passive solar energy systems in new homes, 5063 [11MR]

H.R. 2029, Older Americans Alternative Care Act, 4648 [9MR]

H.R. 2137, Flat Rate Tax Act, 10858 [3MY]

H.R. 2331, Minority Telecommunications Ownership Tax Act, 9321 [20AP]

H.R. 2389, Elizabeth S. Rabe estate tax relief, 30262 [1NO]

H.R. 2492, withholding tax for agricultural employees, 8209 [12AP]

H.R. 2520, Income Tax Simplification Act, 9784 [26AP]

H.R. 2831, allow a disaster loss tax deduction for losses relative to mudslides, earthslides, or flooding, 10465 [28AP]

H.R. 2927, clarify definition of geothermal energy for tax credit purposes, 11177 [5MY]

H.R. 2973, repeal withholding tax from interest and dividends, 12486 [17MY]

H.R. 2976, Voter Interest and Participation Act, 11920 [11MY]

H.R. 3078, deny tax deduction for advertising of alcoholic beverages, 13613 [24MY]

H.R. 3096, foreign corporations tax status relative to source-of-income rule, 13424 [23MY]

H.R. 3110, Governmental Leasing Act, 13664 [24MY]

H.R. 3184, provide for tenant tax equity, 14275 [1JN]

H.R. 3186, ad valorem system of tax collection relative to sewer taxes, 14236 [1JN]

H.R. 3187, tax deduction for sewer charges, 14236 [1JN]

H.R. 3236, exclude forgiven student loans from taxable income, 14632 [6JN]

H.R. 3266, Economic Growth and Retirement Security Act, 15139 [9JN]

H.R. 3413, temporarily limit certain acquisitions by depository institutions, 17235 [23JN]

H.R. 3429, Arts and Humanities Tax Reform Act, 17792 [28JN]

H.R. 3523, tax treatment of tips, 18829 [12JY]

H.R. 3525, Permanent Tax Treatment of Fringe Benefits Act, 18904 [13JY]

H.R. 3548, capital gains exclusion, 19109 [13JY]

H.R. 3756, Capital Growth Act, 22707 [3AU]

H.R. 3757, Business Opportunity Act, 22708 [3AU]

H.R. 4029, tax treatment of interest on Eurobonds, 33281 [17NO]

H.R. 4036, education savings accounts, 26562 [29SE]

H.R. 4219, Better Business Investment Act, 29453 [26OC]

H.R. 4274, tax relief for home care of Alzheimer's disease victims, 30326 [1NO]

H.R. 4289, increase in earned income tax credit, 30593 [2NO]

H.R. 4465, dependent child care tax credit, 34835 [18NO]

H.R. 4547, tax credit for renters, 34798 [18NO]

H.R. 4561, tax treatment of certain shipping income, 34825 [18NO]

S. 13, Capital Gains Tax Act, 503 [26JA]

S. 15, repeal the Surface Transportation Assistance Act, 1755 [3FE]

S. 25, reduce the holding period for long-term capital gains, 526 [26JA]

S. 30, repeal indexing, 547 [26JA]

S. 34, exempt income of charitable organizations with respect to certain games of chance, 564 [26JA]

S. 90, allow tax credit for home health care, 642 [26JA]

S. 98, Enterprise Zone Employment and Development Act, 648-655 [26JA]

S. 104, Small Savers and Investors Regulatory Relief and Incentive Act, 661 [26JA]

S. 110, repeal withholding of tax from interest and dividends (S. 110), 750 [26JA]

S. 111, provide tax reduction for handicapped, 751 [26JA]

S. 113, Highway Tax Equity Act, 754 [26JA]

S. 127, expand scope of antitrust laws, 788 [26JA]

S. 134, refinancing options for cooperative housing corporations, 798 [26JA]

S. 136, limitations on defined benefit plans for policemen and firemen, 799 [26JA]

S. 138, repeal of highway user tax, 802 [26JA]

S. 146, exempt certain fishing vessels from taxation, 830 [26JA]

S. 148, Sheltered Workshop Tax Credit Act, 833 [26JA]

S. 152, Soil and Water Conservation Incentives Act, 837 [26JA]

S. 156, modify third year tax cut, 840 [26JA]

S. 240, repeal withholding of tax from interest and dividends, 1004 [27JA]

S. 249, Employee Educational Assistance Extension Act, 1024 [27JA]

S. 337, tax deduction for charitable contributions, 1283 [1FE]

S. 343, Heavy Vehicle Use Tax Adjustment Act, 1294 [1FE]

S. 368, permit shared equity and condominium unit ownership, 1301 [1FE]

S. 371, Targeted Jobs Tax Credit Amendments Act, 1304 [1FE]

S. 377, inland waterway fuel taxation, 1396 [2FE]

S. 391, accelerated cost recovery system with respect to tax-exempt obligations, 1404 [2FE]

S. 427, National Heritage Resource Act, 1650 [3FE]

S. 445, Omnibus Bankruptcy Improvements Act, 10387-10402 [28AP]

S. 463, Severance Tax Equity Act, 1730 [3FE]

S. 481, tax credit for contributions to qualified job training programs, 2220 [15FE]

S. 527, Payment-in-Kind Tax Clarification Act, 2466 [17FE]

S. 528, Educational Opportunity and Equity Act, 2468-2471 [17FE]

S. 531, amend the Uniform Relocation Act, 13276-13280 [20MY]

S. 532, Public Investment Incentive Act, 2494 [17FE]

S. 533, Public Investment Taxable Bond Option Act, 2495 [17FE]

S. 551, tax exclusion for cancellation of student loans, 2654 [22FE]

S. 557, flat rate tax system, 2742-2745 [23FE]

S. 582, tax treatment of payment-in-kind funds, 2923 [24FE]

S. 591, U.S. Olympic Checkoff Act, 2929 [24FE]

S. 594, Family Business Preservation Act, 2937 [24FE]

S. 605, closing bankruptcy loopholes used by drunk drivers, 2949 [24FE]

S. 640, provide for employer health plan payments, 3360 [1MR]

S. 654, tax deductions for research and experimental expenses, 3496 [2MR]

S. 673, Nest Egg Act, 3822-3823 [3MR]

S. 690, Agricultural Land Diversion Tax Treatment Act, 4068 [7MR]

S. 824, tax treatment of away from home expenses during medical treatment, 5518 [16MR]

S. 825, tax treatment of unrelated business taxable income of certain nonprofit charitable organizations, 5519 [16MR]

S. 831, sale-life tenancy housing arrangements for elderly, 5649 [16MR]

S. 842, small business participating debentures, 5967 [17MR]

S. 868, exclude certain investment tax credits from recapture, 6292 [21MR]

S. 915, Taxpayer Antitrust Enforcement Act, 7049 [23MR]

S. 918, Private Pension Reform Act, 7117-7120 [24MR]

S. 927, deferral of fishing tackle excise tax, 7170 [24MR]

S. 966, payments in lieu of taxes program, 7225 [24MR]

S. 1032, limitation of amount of tax liens, 8029 [12AP]

S. 1040, Self-Tax Plan Act, 8248 [13AP], 13281 [20MY]

S. 1043, Small Business Capital Formation Tax Act, 8320 [13AP]

S. 1051, Mortgage Retirement Account Act, 8640 [14AP]

S. 1061, tax treatment of certain bonds, 8723 [15AP]

S. 1063, Mortgage Forgiveness Tax Act, 8725 [15AP]

S. 1105, changes in accounting rules related to inventory, 9179 [20AP]

S. 1113, taxable level of social security benefits, 9202 [20AP]

S. 1125, Individual Retirement Security Act, 9501 [21AP]

S. 1147, Mortgage Debt Forgiveness Tax Act, 9732 [26AP]

S. 1153, Children's Television Tax Credit Act, 10158 [28AP]

S. 1161, clarify the motor vehicle terminal rental adjustment tax clause, 10032 [27AP]

S. 1166, increase medical mileage expense tax deduction for Federal employees, 10042 [27AP]

S. 1167, increase medical mileage expense tax deduction for Federal employees, 10043 [27AP]

S. 1169, tie tax indexation to Federal deficit, 10144 [28AP], 12351 [16MY]

S. 1190, provide for payments regarding the Federal Columbia River power system, Montana, 10616 [2MY]

S. 1193, treat certain heating of phosphate rock as mining, 10717 [3MY]

S. 1219, construction workers' travel expenses, 11284 [5MY]

S. 1221, donations to volunteer services, 11299 [5MY]

S. 1225, State taxation of foreign source corporate income, 11301 [5MY]

S. 1228, Rural Enterprise Zone Act, 11403-11410 [6MY]

S. 1237, clarify definition of geothermal energy, 11515 [9MY]

S. 1250, repeal of estate and gift taxes, 11684 [10MY]

S. 1251, technical revisions of estate tax, 11689-11696 [10MY]

S. 1252, repeal of taxes on generation-skipping transfers, 11697 [10MY]

S. 1301, tax credits for home health care, 12622 [17MY]

S. 1305, Renewable Energy Tax Incentive Act, 12626 [17MY]

S. 1325, State refund notices, 12908 [18MY]

S. 1332, Capital Construction Fund program tax credits, 13126 [19MY]

S. 1336, tax status of National Research Service awards, 13133 [19MY]

S. 1352, travel expenses for construction workers, 13498 [24MY]

S. 1369, tax credit for foreign exchange students, 13828 [25MY]

S. 1370, tax credit for foreign exchange students, 13828 [25MY]

S. 1380, tax treatment of business companies, 13834 [25MY]

S. 1397, tax credit for rehabilitated buildings, 14106 [26MY]

S. 1398, Child Support Tax Act, 14107-14109 [26MY]

S. 1421, Fair Tax Act, 14887-14895 [8JN]

S. 1422, repeal of windfall profit tax, 14978 [8JN]

S. 1434, raise interspousal individual retirement accounts, 14987 [8JN]

S. 1435, Housing Opportunity and Mortgage Equity Act, 14988-14990 [8JN]

S. 1436, exempt New York City police officers from certain IRS regulations, 14992 [8JN]

S. 1475, Highway Use Tax Equalization Act, 15934 [15JN]

S. 1489, Education Savings Account Act, 16187-16192 [16JN]

S. 1496, New Venture Investment Incentive Act, 16196 [16JN]

S. 1509, computing of bad bank debts, 16533 [21JN]

S. 1510, Uniform Single Financial Audit Act, 16534-16537 [21JN]

S. 1528, tax treatment for libraries and museums, 17003 [23JN]

S. 1532, acquisition of depository institutions, 17010 [23JN]

S. 1550, prevention of double taxation, 17423 [27JN]

S. 1556, taxation of Boundary Waters Canoe Area grants to small businesses, 17608 [28JN]

S. 1557, repeal of tax on interest on certain foreign investments, 17609 [28JN]

S. 1584, Foreign Tax Credit Conformity Act, 18012 [29JN]

S. 1587, deduction of certain expenses by ministers, 18014-18015 [29JN]

S. 1593, Work Opportunities and Renewed Competition Act, 18024-18026 [29JN]

S. 1594, Basic Industries Reindustrialization Act, 18026 [29JN]

S. 1596, Farm Truck Tax Exemption Act, 18497 [11JY]

S. 1598, First Time Homebuyer Assistance Act, 18638-18640 [12JY]

S. 1602, Savings Incentive Act, 18644-18645 [12JY]

S. 1605, targeted jobs tax credit for unemployed older Americans, 18646 [12JY]

S. 1619, Public Works Investment Incentive Act, 19290 [14JY]

S. 1627, cost-of-living adjustment in Federal benefit programs, 19417 [15JY]

S. 1640, local government reimbursement for revenues lost due to tax exemption for diplomatic missions, 19668 [18JY]

S. 1649, tax treatment of certain museums and libraries, 19960 [20JY]

S. 1666, Capital Formation Tax Act, 20373 [21JY]

S. 1691, Child Support Enforcement Act amendments, 21145-21147 [27JY]

S. 1745, tax treatment of physicians' and surgeons' mutual protection associations, 22486 [3AU]

S. 1758, Accounting Cost Recovery Simplification Act, 22505-22507 [3AU]

S. 1768, tax credit for equipment installed on fishing vessels, 22923 [4AU]

S. 1772, reimbursement for certain anesthesia services, 22925 [4AU]

S. 1791, New York Power Authority bond sales, 22944 [4AU]

S. 1793, Tax Straddle Reform Act, 22946 [4AU]

S. 1804, Foreign Sales Corporation Act, 22966-22971 [4AU]

S. 1809, technical corrections in the tax rules governing regulated investment companies, 22975 [4AU]

S. 1814, tax treatment of bus operating certificates, 22979 [4AU]

S. 1815, real estate investments by charitable organizations, 22980 [4AU]

S. 1817, Fringe Benefits Tax Act, 22981 [4AU]

S. 1819, calculation for compensation for nursing facilities, 22984 [4AU]

S. 1826, Hunger Relief Incentives Tax Act, 22998 [4AU]

S. 1844, Aviation Tax Reduction Act, 24452 [15SE]

S. 1857, tax treatment of philanthropic donations to nonprofit organizations, 24910 [20SE]

S. 1914, Home Equity Conversions Act, 26889 [3OC]

S. 1931, tax incentives for certain alcohol fuels, 27543 [6OC]

S. 1940, Canadian border broadcasting advertisement regulation, 27557 [6OC]

S. 1950, contributions to individual retirement accounts, 27846 [7OC]

S. 1953, Weatherization Act, 27957 [17OC]

S. 1955, eliminating mandatory retirement age for tax court judges, 28122 [19OC]

S. 1992, Life Insurance Tax Act, 29100-29115 [25OC]

S. 2001, National Acid Deposition Reduction Act, 29132 [25OC]

S. 2017, deductions for payment of certain expenses by ministers and members of the uniformed services, 29560-29562 [27OC]

S. 2020, permit certain retroactive elections to relinquish the carryback period for net operating losses, 29566 [27OC]

S. 2034, study and report on the unitary method of taxation, 30213 [1NO]

S. 2037, deductions for nonbusiness casualty losses, 30215 [1NO]

S. 2043, Small Business Long-Term Financing Act, 30401-30403 [2NO]

S. 2044, Small Business Tax Simplification Act, 30403 [2NO]

S. 2080, tax provision for employee legal services, 32052 [10NO]

S. 2086, taxation of book inventories, 32270 [11NO]

S. 2087, taxation of international organization retirement plans, 32270 [11NO]

S. 2088, taxation of cooperative apartments, 32271 [11NO]

S. 2089, taxation of rental housing rehabilitation expenses, 32272 [11NO]

S. 2097, diversion of business meal tax deduction revenues to school lunch programs, 32610 [15NO]

S. 2105, world peace tax fund, 33591-33593 [17NO]

S. 2120, amend Federal Credit Union Act, 33807 [17NO]

S. 2121, amend Federal Credit Union Act, 33807 [17NO]

S. 2122, Payroll Deduction Facilitation Act, 33808 [17NO]

S. 2123, promotion of charitable contributions, 33809 [18NO]

S. 2141, Indian Tribal Governmental Tax Status Act, 34460 [18NO]

S. 2152, Retiree Protection Act, 34469 [18NO]

S. 2158, Simpliform Tax Act, 34473-34478 [18NO]

S. 2185, Job Opportunity Act, 34535 [18NO]

S. Con. Res. 25, reduce interest rates, 8731 [15AP]

S. Con. Res. 49, fringe benefits taxation, 18031 [29JN]

S. Res. 70, withholding of taxes on interest and dividends, 2794 [23FE]

S. Res. 126, estate tax reform, 10329 [28AP]

S. Res. 205, promote flat rate income tax, 23022 [4AU]

S. Res. 285, reimbursement for hospice care, 33843 [17NO]