TAXATION

Addresses

Budget Deficit: Martin Feldstein, 10641 [2MY]

Budget Reforms and Economic Recovery, Senator Durenberger, 2196-2198 [8FE]

Budget—Spending, Lending, and Borrowing, Senator Durenberger (1981)-2191 [8FE]

Domestic Reforms in the Role of Government in the Budget, Senator Durenberger (1983), 2193-2195 [8FE]

Overriding and Urgent Need for Tax Simplification: Representative Fields, 15492 [7JN]

Tax Simplification and Reform: National Retail Merchants Association, 1947 [6FE]

Advertisements

Deficit reduction, 19270 [27JN]

Deficit Reduction Tax Act: American Council of Life Insurance, 8553 [10AP]

Members of Congress—don't hurt homeowners, renters, farmers, and small business! National Association of Realtors, 26652 [25SE]

Agenda

Full employment without inflation, 14321 [24MY]

Amendments

Agriculture: imputed interest rates on sale or exchange of certain real property (S. 2894), 23874 [10AU], 25780 [18SE]

Armed Forces: exempt those killed in action from income tax (H.R. 4206), 2963 [22FE]

Deficit Reduction Tax Act: enact (H.R. 2163), 8094-8249 [5AP], 8366, 8400, 8436, 8437 [9AP], 8554, 8557, 8561, 8596, 8599-8605 [10AP], 8661, 8673, 8675-8678, 8682, 8689, 8690, 8697, 8699-8703, 8712, 8716, 8719-8722, 8724-8725, 8778, 8782-8786 [11AP], 9087, 9098, 9101, 9108, 9111, 9115, 9119, 9122, 9125-9128, 9131, 9136, 9142, 9147, 9149, 9154, 9155, 9157, 9161, 9162, 9169-9174, 9176, 9179-9183, 9188, 9190, 9194, 9198, 9204-9206, 9208, 9211, 9213, 9215, 9216, 9219, 9222, 9314-9333, 9335-9338 [12AP], 9668-9671, 9681 [24AP], 9826, 9890 [25AP], 10073, 10082, 10086, 10145, 10146 [26AP], 32047, 32048 [11OC]

Federal Boat Safety Act: amend (H.R. 2163), 8094-8249 [5AP], 8366, 8400, 8409, 8436, 8437 [9AP], 8554, 8557, 8561, 8596, 8599-8605 [10AP], 8661, 8673, 8675-8678, 8682, 8689, 8690, 8697, 8699-8703, 8712, 8715, 8719-8721, 8724-8725, 8778, 8782-8786 [11AP], 9087, 9098, 9101, 9108, 9111, 9115, 9119, 9122, 9125-9128, 9131, 9136, 9142, 9147, 9149, 9154, 9155, 9157, 9161, 9162, 9169, 9170-9173, 9174, 9176, 9179-9183, 9188, 9190, 9194, 9198, 9204-9206, 9208, 9211, 9213, 9215, 9216, 9219, 9222, 9314-9333, 9334-9338 [12AP], 9681 [24AP], 9826, 9890 [25AP], 10073, 10082, 10086, 10145, 10146 [26AP], 10329, 10331, 10338 [30AP], 10423, 10433 [1MY], 10644, 10680 [2MY], 10844 [3MY], 11232, 11237, 11248 [8MY], 11511, 11527, 11529, 11543 [9MY], 11722, 11738 [10MY], 11994, 12004 [11MY], 12017, 12021 [14MY], 12138, 12146, 12152 [15MY], 12423 [16MY], 12650, 12652, 12658, 12662, 12663, 12694-12695, 12700 [17MY]

Group legal services: extend employer tax exemption (H.R. 5361), 31889-31890, 31893, 31894, 31896, 32125 [11OC], 32289, 32306 [11OC]

———extend employer tax exemption (H.R. 5361), technical corrections (H. Con. Res. 378), 32340 [12OC], 32428, 32433 [12OC]

Legal services: extension of incentives for employers (H.R. 5361), 32043-32047, 32052 [11OC]

Mortgage revenue bonds: reauthorize issuance (H.R. 4170), 4704 [6MR], 4826 [7MR]

Omnibus Deficit Reduction Act: enact (H.R. 4170), technical amendments (H. Con. Res. 328), 20074, 20076, 20138-20146 [29JN]

Tariff trade and customs matters: make miscellaneous changes (H.R. 2163), 8094-8249 [5AP]

Tax Reform Act: enact (H.R. 4170), 4704 [6MR], 13894 [23MY]

———enact (H.R. 4170), correct technical errors in enrollment (H. Con. Res. 328), 20259-20267 [29JN]

———enact (H.R. 4170), Senate amendments, 13593, 13767-13894

Analyses

Broad-Based Enhanced Savings Tax Act (S. 3042), 28398 [2OC]

Budget Reduction Proposal: Chiles Amendment, 11229, 12911 [18MY]

Church Audit Procedures Act (H.R. 2977), 10574-10576 [1MY]

Employee Stock Ownership Act (H.R. 5095), 5093 [8MR]

Federal Employees' Day Care Benefits Study Act (H.R. 6269), 25936 [18SE]

Former Presidents Austerity Act (H.R. 4786), 5814 [15MR]

Relief From Imputed Interest Rates on Sale of Certain Real Property, 30492-30493 [5OC]

State Minimum Return Act (S. 2982), 24774 [11SE]

Tax Shelter Reform Act (S. 2319), 2906 [22FE]

Tax Status of Indian Tribal Governments (H.R. 5450), 9564 [12AP]

Appointments

Conferees: H.R. 4170, Omnibus Deficit Reduction Act, 12714 [17MY], 14219 [24MY], 15580 [8JN]

———H.R. 4170, Tax Reform Act, 15880 [12JN], 16605 [14JN]

Articles and editorials

Advisory Council on Social Security Recommends an Increase in the Federal Excise Tax on Cigarettes, 2800 [21FE]

Aid Cuts Put a Strain on Corporate Donors—Stretched by Demand, Budgets Are Losing Their ``Give'', 16615 [14JN]

America as Tax Haven, 23302 [9AU]

Are We Undertaxed?, 3849 [29FE]

Argentina Gets a Quick Fix, 8474 [9AP]

Asides, 1391 [1FE]

Asides—Congressional Non-Support, 21739 [31JY]

Balancing Down and Breaking Free, 11063 [3MY], 16896 [18JN]

Bankruptcy Reform Cannot Wait Till After November 6, 3294 [23FE]

Benefits to Island High in Omnibus Bill, 26400 [20SE]

Beware the Taxers, 11679 [9MY]

Blissful Ignorance of Most Taxpayers, 431 [25JA]

British Enterprise Zones—A Look at 2 Years Experience, 26385 [20SE]

Budget Study Finds Cuts Cost the Poor as the Rich Gained, 8263 [5AP]

Cautious Nod to ``Industrial Policy'', 5536 [14MR]

Checkoffs on State Income Taxes Produce Some Big Contributions—And Headaches, 9594 [12AP]

Child Care, 25935 [18SE]

Cities Tapping Other Incomes as Taxes, Federal Aid Decline, 4227 [1MR]

Congressional Review of Sale of Conrail (sundry), 3961-3963 [29FE]

Corporate Tax Dodge (excerpts), 19271 [27JN]

Deductibility of Mortgage Expenses by the Military Homeowner After Revenue Ruling 83-3, 16703 [15JN]

Don't Blame the Reagan Tax Cuts, 28789 [2OC]

Early-Warning Gauges Signal Price Speedup, 8286 [5AP]

Economic Recovery Tax Act—Fairness, 16034 [13JN]

Economic Speech Reagan Should Make, 16319 [13JN]

Effects of Reagan Tax Cut, 11699 [9MY]

$85 Billion Tax Hike Mondale Rx for U.S., 24908 [11SE]

Embarrassment of Riches for the States, 12683 [17MY]

Enterprise Zones Deserve a Test, 12346 [15MY]

Excessive Corporation Tax Breaks One Big Reason for the Deficits (excerpt), 24153 [10AU]

``Fairness Issue'' Again—Glossing Over Some Facts, 30272 [4OC]

FAST Help, 14937 [5JN]

Floating Rates Buoy the World Money System, 21459 [27JY]

Foreign Investors and Bearer Bonds (excerpt), 23299 [9AU]

Fulfilling the Promise of Superfund, 22283 [2AU]

Gimme Shelter, 9593 [12AP]

Going After the Gains on Restricted Stock, 9177 [12AP]

GOP Senators Put Chill on Budget Negotiations, 15792 [12JN]

Great Windmill Tax Dodge, 6992 [29MR]

Group Buys $1.7 Billion of U.S. Bonds, Plans Bearer Form To Lure Foreigners, 24162 [10AU]

Hard Work, Planning Have Paid Off for Casa Grande, 12361 [15MY]

If I Really Were a Rich Man, 32529 [12OC]

Illinois Isn't Being Cheated, 22285 [2AU]

Illusions in Health Insurance, 14155 [24MY]

``Imputed Interest'' Rules Hit Investor Loan Assumptions, 25781 [18SE], 31858 [11OC]

In an Era of $200 Billion Budget Deficits Even Modest Tax Breaks Face Challenge, 1703-1705 [2FE]

Industry's Efforts, Accord With Dole Led Rostenkowski To Relent on Capital Gains, 22310 [2AU]

Kemp-Kasten Tax Law a Must, 16890 [18JN]

Let's Have Lunch, 5638 [15MR]

Like Manna From Heaven, 26400 [20SE]

Lobbyists Are Looking for a Break, 19270 [27JN]

Loophole of the Month—Highway Robbery, 12953 [18MY]

Lopsided Prosperity, 9995 [25AP]

Middle Class Targeted for Much of Cost, 24909 [11SE]

Modest Proposal for Efficient Charitable Giving, 1394 [1FE]

Mr. Mondale's Inflation Tax (excerpts), 28824-28826 [2OC]

Mr. Reagan's Lemonade, 1384 [1FE]

New England Lobbyist Touts High Tech Legislation, 5118 [12MR]

New Handcuffs on the Cops, 25697 [17SE]

``New Poor'', 21724 [31JY]

New Tax Act Paying Off, 2829 [21FE]

1981 Tax Bill's Long-Term Returns, 2735 [21FE]

No Deposit, No Return, 8633-8634 [10AP]

No Painless Way To Reduce the Deficit, 10644 [2MY]

Now More Taxes From Rich, 9572 [12AP]

Oilman Looks Kindly on Mondale, 24135 [10AU]

Olympic Checkoff Act—As Good as Gold: Representative Fields, 5541 [14MR]

Olympics Worth $1 From Each of Us—Congress Ponders Olympic Help, 4232 [1MR]

Opportunity for Growth, 4839 [7MR]

Our Opinions—Indexing Under Attack, 8566 [10AP]

Overpopulation Is Not the Third World's Worst Threat, 22303 [2AU]

Pay Heed to the Prairie, 28785 [2OC]

Permanent Tax Credits for R&D Are Essential, 15235 [6JN]

Poorest Are Losing, Wealthy Gaining, 8263 [5AP]

Quick Solution to Budget Deficits, 2653 [9FE]

Raise Hell, Not Taxes, 9790 [24AP]

Reagan Ravagement, 5816 [15MR]

Reagan Soaks the Rich, 13459 [22MY]

Realtors Launch Last-Minute Drive Against Deficit-Reduction Proposal, 19707 [28JN]

Regan Rules Out Flat Tax as Part of Reform Plan, 16627 [14JN]

Regan Should Have Heeded Kaufman, 16626 [14JN]

Regulation of Tax Shelters (excerpt), 2906 [22FE]

Rehabilitation of Old and Historic Buildings (excerpt), 11214 [8MY]

Report Says President Aided Rich, 24306 [5SE]

Rich Pay Bigger Tax Share Under Reagan, 8292 [5AP]

Riding It Off—Tax Breaks in the Fast Lane, 6475-6477 [22MR]

Rising VA Utility Rates Reap Windfalls for Local Governments, 159 [23JA]

Ronald Reagan and the Techniques of Deception, 5096 [8MR]

Self-Help Renovators Are Efficient, but They Still Need U.S. Cash, 18996 [26JN]

Selling a Concept, 29561 [3OC]

Soliciting Tax Evasion, 23208 [8AU], 23301 [9AU]

. . . Specifically on Taxes, 20745 [24JY]

Speech Reagan Should—But Won't—Give, 13485 [23MY]

State-of-the-Art Disposal Alternatives, 30238 [4OC]

States Expand Enterprise Zones Despite Lack of Federal Incentives, 21825 [1AU]

Study Finds User Fee Would Cost NW Jobs, 4721 [6MR]

Tax, Budget Changes Hurt Poor, Helped Rich, 9566 [12AP]

Tax Code Is Impeding Small Business Growth, 14753 [31MY]

Tax Cuts Aren't Working as Promised, 10005 [25AP], 10258 [26AP]

Tax Cuts Can Hurt, 29562 [3OC]

Tax Dodgers Finding Shelter on Capitol Hill, 20735 [24JY]

Tax Indexing—Hold That Line, 8568 [10AP]

Tax Law's Effect on Agriculture Under Scrutiny, 20018 [29JN]

Tax Tangles, 24544 [6SE]

Tax-Exempt Bonds—Study in Politics, 3023 [22FE]

There Is a Strong and Growing Case for Looking at Agricultural Tax Shelters, 20018 [29JN]

Time Has Come, 11452 [8MY]

Time To Coordinate Tax and Agricultural Policy, 20018 [29JN]

Treasury Should Abandon Its Gimmickry on Deficits, 23208 [8AU]

Two Steps Backward, 28016 [1OC]

Uncle Sam's Tax Haven, 23301 [9AU]

Under Flat Tax Plan, Rich Would Make Out Like Bandits, 2657 [9FE]

Unfilled Promises of Supply Side Economics—The Tax Cuts Roll On, 27360 [26SE]

Uniformed Services Former Spouse Protection Act Amendment (H.R. 6246) (excerpt), 25419 [13SE]

War Demands End of Petty Fights, 10643 [2MY]

Welfare Mercedes, 15983 [12JN]

What Recovery?, 30726 [5OC]

What's Wrong With the System?, 21724 [31JY]

When Debt Explodes, 26359 [20SE]

Whoever Wins in November, a Tax Overhaul Is Coming, 14561 [30MY]

Why Tax Indexing Must Not Be Repealed, 8657 [10AP]

Why Tax Lobbyists Never Mention Japan, 30250 [4OC]

Will Expediency Kill Federal Indexing?, 8567 [10AP]

Will Tax Reform Deform High-Tech?, 30739 [5OC]

Bills and resolutions

Adoption expenses (see S. 2330; H.R. 4634)

Advertising: deny deduction for amounts paid to foreign broadcasters and newspapers (see S. 2386; H.R. 5481)

Aeronautics: certain emergency transportation of individuals (see H.R. 4866)

———transitional rule for treatment of certain travel benefits to employees of airlines (see S. 2995; H.R. 6231)

Aged (see H.R. 5015)

———credit for maintaining households for related elderly (see H.R. 4586)

———deduction as dependent (see H.R. 6336)

———IRS authority to waive certain penalties (see S. 2257)

———one-time exclusion of gain on sale of property used in a trade or business (see H.R. 5289)

Agriculture: credit for recycling chemical containers (see H.R. 6138)

———credit for sale of property at its value to small or beginning farmers (see H.R. 5300)

———farming syndicates' capital expenditures (see H.R. 5262)

———limit to the national median family income the amount of farm loss which may be deducted against nonfarm income (see S. 2833)

———prohibit imputed interest rates on sale or exchange of certain real property (see S. 2822)

———treatment of leases between family members for purposes of the special estate tax valuation (see H.R. 5070)

———update exemptions from unemployment taxes (see H.R. 5918)

Aliens: railroad retirement benefits (see H.R. 4988)

———social security benefits (see H.R. 4988)

Alternative minimum rates (see S. 2343)

Alzheimer's disease: deduction for certain dependent-related expenses (see H.R. 6326)

———patients (see S. 2222)

Argentina: oppose economic impact on taxpayers relative to bank loans (see H. Con. Res. 286)

Armed Forces: deductions for housing or subsistence allowance (see S. 2519)

———extend period allowed for rollover of gain on sale of principal residence for certain members (see H.R. 5894)

———rollover of gain on sale of private residence by personnel stationed overseas (see S. 2498)

Athletic scholarship programs: repeal IRS Ruling 84-132 denying deduction for contributions (see H.R. 6389)

Bankruptcy proceedings: treatment of interest on deposit or account (see H.R. 4872)

Banks and banking: exclusion from gross income of interest from passbook saving accounts (see S. 2810)

———exclusion of financial assistance furnished to State-insured institutions (see H.R. 5312)

Beverage containers: deduction for additions to reserve for refunds of deposits (see S. 2691)

Business: first-year capital cost recovery system (see H.R. 6436)

Business Expense Deductions Act: introduction (see H.R. 5381)

Canada: imported travel literature (see S. Res. 373; H. Con. Res. 271))

Capital gains: disposition of foreign investments in U.S. real property (see H.R. 5673)

———relief for certain insolvent taxpayers (see S. 3095)

Charitable tax deductions: motor vehicle allowance (see H.R. 5357)

Children: credit for purchase of safety equipment used in motor vehicles (see S. 2394)

Clergy: deductions for housing or subsistence allowance (see S. 2519)

Clubs: disallow business tax deduction for entertainment and travel-related lodging in private clubs that practice discrimination (see H.R. 5381)

Coal: State's severance taxes (see H.R. 4869)

Computerized rail grinding trains: investment tax credit (see H.R. 5663)

Construction industries: deduction of workers' travel expenses (see H.R. 5807)

Corporations: 1-year surcharge (see H. Con. Res. 262)

———allocate corporate tax revenues for payment to qualified registered voters (see H.R. 5085)

———employment protection agreements with executives if control of company changes (see S. 2323)

———income from foreign affiliates (see H.R. 6146)

———limit deduction a shareholder can take for dividends received from acquired corporation (see S. 2447)

———Presidential temporary moratorium on deductibility of interest on loans made to finance mergers (see H.R. 5979)

———prohibit certain consolidated returns (see H.R. 6073)

———reduction of rates (see H.R. 5506)

———treatment of dividend paid to tax-exempt organizations (see H.R. 4708)

———treatment of income from foreign subsidiaries (see H.R. 4816)

Correctional institutions: private-sector incentives to finance construction or rehabilitation of State or local facilities (see S. 2903, 2933)

Credit unions: Central Liquidity Facility (see S. 2522)

———clarify treatment of sale/leaseback transactions under Deficit Reduction Act (see S. 2913)

Credits, deductions, and exclusions: simplify tax laws (see S. 2600, 2948; H.R. 5533, 6165)

Crude Oil Windfall Profit Tax Act: revise basis for issuing notices of deficiency and determining judicial review of ``oil item'' (see H.R. 5934)

Dairy farming property (see H.R. 4701)

Deaf: credit for expenses incurred in the purchase of television subtitle equipment (see S. 2869; H.R. 6029)

Debt owed the Government: collection contracts with private law firms (see H.R. 5196, 6218)

Deduction for retirement savings (see S. 2229)

Deficit Reduction Act: 1-year delay of implementation of a section relative to public housing notes (see H.R. 6302)

———mortgages (see S. 2930)

Dependent care organizations: exemption status (see H.R. 4951)

Dependents: care expenses (see H.R. 6150)

Dept. of Defense: educational benefits (see H.R. 4944)

Design professionals: reserve for service liability losses and expenses (see H.R. 4875)

Diesel-electric locomotives: energy conservation investment tax credit (see S. 3057)

Diesel-powered vehicles: repayment of increased tax imposed on fuel (see H.R. 6113)

Dividends (see H.R. 5085)

Divorce: tax status of gain or loss transfers (see H.R. 5363)

Easter Seal Society of Central California: effective date of exemption (see H.R. 5672)

Economic Growth Zone Act: enact (see H.R. 5874)

Economically distressed areas: incentives for business relocation (see S. 2914)

Education: benefits paid by the Dept. of Defense (see H.R. 4944)

———payments to local educational agencies for Federal property (see S. 2378)

———tax treatment of certain savings accounts (see S. 2705)

———tuition credit (see H.R. 5514)

Education savings accounts: deductions for contributions (see H.R. 4794)

Emergency transportation of individuals by air (see H.R. 4640)

Employee awards (see H.R. 5261)

———exclusion from income (see S. 2639)

Employee stockownership plans: 50% proceeds from sales of employer securities deducted in determining taxable estate (see H.R. 5485)

———incentives (see H.R. 4929)

———repeal of 20% restriction (see S. 2306)

Employment: credit to employers for hiring long-time unemployed (see H.R. 4787)

———incentives for worker training (see H.R. 5159)

Energy conservation expenditures: extend and modify tax credit (see H.R. 6244)

Enterprise zones: incentives for business relocation (see S. 2914)

———incentives for economic development (see H.R. 6182)

———tax incentives (see H.R. 6373)

Estate tax: repeal (see H.R. 5484)

Ethanol: short-term incentives (see H.R. 5727)

Exclusions, deductions and credits: repeal (see H.R. 4776)

Fair and Simple Tax Act: enact (see S. 2948; H.R. 6165)

Federal laws: commission to study revision (see H.R. 5466)

Fees for sewer services (see H.R. 4622)

Fire fighters: treatment of income from pension funds (see S. 2305)

Firearms: compensation of crime victims (see H.R. 4725)

Flat rate system (see H.R. 5711)

Food: deduction for charitable contributions by noncorporate taxpayers (see S. 2432)

Food stamps: targeted group for jobs credit (see S. 2431)

Foreign diplomatic missions: reimbursement to State and local governments for loss of revenues (see H.R. 5677)

Foreign investments: repeal capital gains tax on disposition of investments in U.S. real property (see H.R. 5673)

———withholding tax on disposition of U.S. real property interests (see H.R. 5326)

Foreign sales corporations: qualification requirements (see H.R. 6104)

Foreign trade: competitiveness of domestic industries (see S. 2795)

———treatment of small corporations (see H.R. 4741)

Frivolous income tax returns: relief of certain penalized taxpayers (see H.R. 6276)

General Explanation of the Revenue Provisions of the Deficit Reduction Act: printing (see H. Con. Res. 366)

Generation-skipping transfers (see H.R. 6260, 6261)

Geothermal resources: credit for purchase and installation of certain equipment (see H.R. 5933)

Government expenditures: temporary across-the-board reductions (see S. 3066)

Government spending: temporary across-the-board reductions (see H.R. 6308)

Ground water heat pumps: eligibility for residential energy and investment tax credits (see H.R. 5427)

Group legal services plans (see H.R. 5028)

———permanent exclusion from gross income for certain amounts received (see H.R. 6254)

Handicapped: credit for expenses relative to dependent incapable of self-care (see H.R. 6327)

Hazardous substances: credit for waste recycling (see H.R. 5309)

———financing expanded Superfund and providing incentive for better management practices (see S. 3014)

———tax on disposal and long-term storage (see S. 3014)

Health insurance: business deduction for premiums paid by self-employed (see H.R. 5209)

Highway Trust Fund: allocation of interest earned on tax revenues paid into (see H.R. 5216)

———gasohol, methanol, and ethanol fuels (see S. 2295)

Homemakers: credit for hiring displaced (see H.R. 4949)

Household and dependent care services (see H.R. 4951, 4999, 5135)

Housing: continue deductibility of residential mortgage interest payments (see H. Res. 530)

———home equity conversions through sale leaseback transactions (see H.R. 5302)

Imputed interest: changes in rules on certain deferred payments relative to sales and exchanges of residential, business, and investment property (see H.R. 6306)

———clarify application of rates (see H.R. 6172)

———more equitable test (see S. 3032)

———repeal certain provisions of Deficit Reduction Act (see S. 3062)

———repeal changes made by 1984 Tax Reform Act (see H.R. 6030)

Incentive stock options (see S. 3089; H.R. 6421)

Income: flat 10% rate (see H.R. 5432, 5484)

Income tax: broaden base and lower rates (see H.R. 6420)

———limit interest charged on certain underpayments (see H.R. 6171)

———progressive cash flow (see H.R. 6420)

Indians: statute of tribal governments (see H.R. 5450)

Individual rates: reduction (see S. 3042; H.R. 6364)

Individual retirement accounts: extend credit holding account as security (see H.R. 5375)

———increase amount limitation on deductions allowed for contributions and modify certain requirement and computation (see H.R. 5940)

Individuals: 1-year surcharge (see H. Con. Res. 262)

Industrial development bonds: link ceilings on authorized amounts to State populations (see H.R. 6169)

Installment sales (see S. Con. Res. 91; H. Con. Res. 253)

Insurance companies (see H.R. 4868)

Integration of corporate and personal income taxes (see H.R. 6436)

Interest and dividends (see H.R. 4614, 4632)

International organizations: reimbursement to State and local governments for loss of revenues (see H.R. 5677)

Iron and steel industry: investment credit for modernization of plants and equipment (see H.R. 4806)

IRS: allow disregard of certain retroactive administrative and judicial interpretations (see H.R. 5821)

———exhausting administrative procedures to resolve disputes before sending notice of deficiency (see H.R. 6125)

———levy and seizure of property (see S. 2400)

———notification of penalty for filing frivolous income tax returns (see H.R. 6275)

———one-time amnesty for voluntary notification of underpayments (see H.R. 4885)

———preventing harassment of citizens (see S. 2243)

———restrict authority to summons certain workpapers of independent auditors (see H.R. 5431)

———taxpayers' right to record interview (see H.R. 5457)

Jewish War Veterans, U.S.A. National Memorial, Inc.: tax exemption for property (see S. 2373)

Jojobas: clarify farm syndicate rules with respect to inedible fruits and nuts (see H.R. 5199)

Law enforcement officers: treatment of income from pension funds (see S. 2305)

Leaded gasoline (see H.R. 5727)

Legal services: correction in enrollment of H.R. 5361 (see H. Con. Res. 378)

———tax incentive for employeer-provided (see H.R. 5361)

Life insurance companies: prevention from taking undue advantage of fresh-start provisions of Tax Reform Act relative to policyholder dividends (see H.R. 6312)

Loans: repeal prohibition on certain, made below market rates (see H.R. 5974)

Low-rate progressive schedule for individuals (see S. 3050; H.R. 6384)

Married individuals: rates (see H.R. 5803)

Mass transit systems: increase available amounts from highway trust fund (see H.R. 4918)

Medical expenses (see H.R. 4902)

Medicare: exempting older workers and their employers from taxes under hospital insurance program (see H.R. 5723)

Methanol (see H.R. 4975)

Minority investment funds: nonrecognition of gain on sales and exchanges of capital assets (see H.R. 5096)

Minority Telecommunications Ownership Tax Act: enact (see S. 2987)

Mortgage revenue bonds (see S. 2226; H.R. 4581, 4583, 4588, 4591-4593, 4595, 4601, 4605, 4608, 4609, 4613, 4619, 4627, 4630, 4637, 4650, 4654, 4657, 4668-4672, 4679, 4688, 4691, 4692, 4704, 4710, 4716, 4721, 4723, 4726, 4727, 4733, 4735, 4737, 4739, 4744, 4753, 4754, 4757, 4770, 4799, 4802, 4809, 4830, 4864, 4894, 4914, 5040)

Mortgage subsidy bonds (see H.R. 4584, 4674)

Mortgage-backed builder bond transactions (see S. Con. Res. 91; H. Con. Res. 253)

Mortgages: tax treatment (see S. 2930; H.R. 6021)

———veterans (see H.R. 6183)

Motor fuel (see S. 2355)

Motor vehicles (see S. 2355, 2394)

———depreciation and investment credit for luxury automobiles (see S. 2231, 2232)

———standard mileage rate used for charitable contribution deduction (see S. 2284)

National Institutes of Health Medical Research Trust Fund: $1 checkoff from income tax payment (see H.R. 5864)

National Organ Transplant Trust Fund: contributions through checkoff system on income tax forms (see S. 2791)

Natural gas: percentage depletion not allowable for lease bonuses, advance royalties or similar payments (see H.R. 5022)

Oil company mergers: tax status (see H.R. 5351)

OMB: withdraw proposed revisions to Circular A-122 with respect to tax-exempt organizations (see S. Res. 335)

Panama Canal Commission: exemption of allowances provided to certain employees (see H.R. 6256)

Passbook savings accounts: exclusion of interest from gross income (see H.R. 5678)

Pediatrics: mandatory coverage by group insurance plan in order for employer to deduct contributions (see S. 2814)

Penalties: underpayments attributable to inclusion in gross income of certain railroad retirement benefits (see H.R. 5139)

Pensions: abate assessment of any deficiency attributable to the application of the dual plan restriction to the deduction for individual plans (see H.R. 6331)

———deductions for contributions to qualified plans (see H.R. 5179)

———exemption of State and local public employee retirement plans (see H.R. 5144)

———increase authorized deductible contributions to retirement savings (see H.R. 5792)

———treatment of income from IRA and Keogh plans invested in State or local bonds (see S. 2249)

———treatment of retirement income for two-earner married couples (see H.R. 5487)

Personal exemptions: increase amount of allowed deductions (see H.R. 6245)

Petroleum: energy tax credit for oil shale companies (see S. 2365)

———exemption of counterpart oil used in enhanced recovery processes from windfall profit tax (see H.R. 4779)

———percentage depletion not allowable for lease bonuses, advance royalties or similar payments (see H.R. 5022)

Physicians' and surgeons' mutual protection and indemnity associations (see H.R. 4859)

Political action committees: deny loss deductions for stocks in certain corporations (see S. 2349)

———repeal credit for certain contributions (see H.R. 6360)

Power resources: excise tax (see H.R. 6356)

———extend credit for investments in certain classes of energy property (see H.R. 6419)

———urging conferees on H.R. 4170 to insist on extension of renewable energy tax credits (see H. Res. 513)

Prison Construction Privatization Act: tax treatment of leased property (see S. 2933)

Progressive consumption tax (see H.R. 5841)

Property: one-time exclusion of gain on sale of property used in a trade or business by elderly (see H.R. 5289)

Public debt: deficit reduction trust fund (see S. 2981)

———overpayments of income tax or other contribution mechanism to reduce (see H.R. 5510)

Public housing: exclude certain Dept. of HUD notes from provisions of Deficit Reduction Act (see S. 3052)

Public lands: compensatory payments to State and local governments (see S. 2255)

———payments to local educational agencies (see S. 2378)

Public utilities: credits and deductions (see H.R. 4923)

Publisher inventories (see H.R. 4732)

Puerto Rico: definition of certain articles (see S. 2246; H.R. 4702)

Puerto Rico and Virgin Islands: distilled spirits exempted from certain restrictions (see S. 2905; H.R. 6006)

Railroads: coverage of workers under Federal Unemployment Tax Act (see H.R. 6068)

———deduction of contributions to retirement fund (see H.R. 4852)

———penalty for underpayments attributable to inclusion in gross income of certain retirement benefits (see H.R. 5139)

Rates: reduce (see S. 2948; H.R. 6165)

Real estate investment trusts (see H.R. 6236)

Real property: clarify application of imputed interest and interest accrual rules in case of sales of residences or farms (see S. 2894)

———clarify treatment of certain residential sales (see H.R. 5648)

Reform: correction of technical errors in enrollment of H.R. 4170 (see H. Con. Res. 328)

Remuneration for services (see S. 2219; H.R. 5065)

Rental housing: link depreciation allowance to health and safety standards (see H.R. 6176)

Residential mortgage interest payments: deductibility (see S. Res. 385)

Retirement accounts: acquisition and disposal of tangible investment assets (see H.R. 6253)

———credit in lieu of deduction (see S. 2345)

———deduction computed on basis of compensation of spouse (see S. 2322; H.R. 4950)

———increase limitation on contributions to spouse account (see H.R. 4919)

———permit tax-free rollover of partial distributions from qualified employer plans by increasing the limitations on deduction (see H.R. 6052)

Retirement benefits: determination of exclusion from modified adjusted gross income of interest (see H.R. 6128)

Roads and highways: financing construction projects (see S. 2718)

Scholarship and fellowship grants: clarify conditions for exclusion from gross income (see H.R. 6415)

Securities: change in imputed interest rate formula (see S. 2815)

———prohibit issuance in bearer form if interests in Treasury obligations (see H.R. 6180)

Self-employed: health care premium deductions (see S. 2353)

Single flat-rate system (see H.R. 4776, 4871)

Small business (see H.R. 4633)

———elective consumed income tax system (see S. 3090; H.R. 6376)

Social security (see H.R. 4673)

———deduction of contributions (see H.R. 4852)

———exemption on benefits (see S. 2970)

———prohibit taxation of benefits by State and local governments (see H.R. 5501)

Social welfare organizations: deduction of contributions (see H.R. 5138)

Soil or water conservation: investment credit for certain expenditures (see H.R. 5615)

Solar energy: extend residential and business credit for certain installations (see H.R. 6416)

Space sciences: classification of certain activities performed or articles produced in space (see S. 3013; H.R. 5975)

State and local public employees: exemption of retirement plans (see H.R. 5144)

States: counter effects of an imbalance in Federal tax/Federal benefit ratio (see H.R. 4823)

———limit amount of severance taxes on certain power resources (see H.R. 6356)

———mortgage subsidy bonds authority (see H.R. 4709)

———prohibiting worldwide combined unitary tax method (see S. 3061)

———unitary treatment of foreign trades or businesses (see H.R. 4940)

Stocks: rollover of gain, when sold to employees (see H.R. 5095)

Targeted jobs credit: additional 5 days for certification request by employer (see S. 2450; H.R. 4758)

———revise and extend (see H.R. 5094)

Tax Equity and Fiscal Responsibility Act: amend (see H.R. 4995)

Tax Reform Act: mortgages (see S. 2930)

Tax shelters: disallow certain incentives (see S. 2319)

Tax-exempt organizations: estimated payments for unrelated business tax (see H.R. 6388)

———exemption from unrelated business taxable income for certain types of transactions (see S. 2908)

Taxpayers: safeguard of rights (see H.R. 5440)

10% percent flat rate (see S. 3033)

Thrift institutions: exemption for certain nonprofit subsidiaries (see H.R. 6199)

Tips: reporting requirements for large food and beverage establishments (see H.R. 4780)

Traded options (see S. 2376)

Tuition (see H.R. 5004)

U.N.: deduction for contribution, bequest, or gift (see H.R. 5012)

Unemployment: contributions to training accounts (see H.R. 4832)

———coverage of railroad workers under Federal Unemployment Tax Act (see H.R. 6068)

———credit for retraining expenses (see H.R. 4738)

———treatment of compensation included in gross income by two-earner married couples (see H.R. 5545)

Unemployment compensation (see S. 2337)

Unemployment insurance: relief for certain small business (see S. 2988)

Unemployment tax rate: effect of 1985 increase on certain small business (see H.R. 6112)

Unrelated business taxable income: exemption for certain types of transactions by tax-exempt organizations (see S. 2908)

Veterans: mortgages (see H.R. 6183)

———treatment of amounts received by employer under emergency job training program (see H.R. 6382)

Virgin Islands: definition of certain articles (see S. 2246; H.R. 4702)

Vocational education: contributions of equipment (see H.R. 5031)

———courses taught by employees without compensation (see H.R. 5031)

Wetlands: transfer of real property interests for natural area preservation purposes (see H.R. 5900)

Zero bracket: joint returns and surviving spouses (see H.R. 4948)

Books

``Markets and Minorities'', Thomas Sowell (excerpt), 10760 [2MY]

Colloquies

Mortgage-backed builder bonds: between Senator DeConcini and Sec. of the Treasury Regan, 9223 [12AP]

Court decisions

Armed Forces basic housing and subsistence allowances: Supreme Court, 16702 [15JN]

Authority of the Sec. of the Interior under the Payment-in-Lieu-of-Taxes Act, 7894 [4AP]

Balanced budget initiative: Montana Supreme Court, 32063 [11OC]

Descriptions

Credit union operations under H.R. 2163, 12703 [18MY]

Enterprise Zone Act (S. 2914), 22692 [8AU]

Fair and simple tax proposal (H.R. 6165), 24068 [10AU]

Kemp-Kasten ``fair and simple tax'' proposal (H.R. 5533), 10228 [26AP]

Small Business Consumed Income Tax Act (S. 3090), 32031 [11OC]

Examples

Application of imputed interest rates effect on home sale under H. Con. Res. 328, 20014 [29JN]

Explanations

Broad-Based Enhanced Savings Tax Act (H.R. 6364), 28698 [2OC]

Clarifications of technical issues (H.R. 4170), Tax Reform Act conference report, 19046 [27JN]

Deferral of interest payments on low-income housing transfers, 8598 [10AP]

Employee stock ownership plan provisions of H.R. 2163, 12697 [17MY]

Imputed interest compromise, 31892 [11OC]

National Training Incentives Act, 9516 [12AP]

Factsheets

SBA Pollution Control Loan Program, 2795 [21FE]

Too Much Room at the Inn, 22064 [1AU]

Guidelines

State Minimum Return Act (S. 2982), 24775 [11SE]

Letters

Agricultural taxation policy: sundry, 17603 [20JN]

Alternative life insurance company tax deduction: Dept. of the Treasury, 8551 [10AP]

Budget deficit reduction proposals: 18 Senators, 22103 [2AU]

Cable television franchise tax: Cole, Raywid & Braverman, 32285 [11OC]

———United Cable Television Corp., 32285, 32286 [11OC]

Canadian tax discrimination against U.S. border broadcast stations: William E. Brock III, 4262 [2MR]

Changing needs of the family: Harvard Medical School, 6035 [20MR]

Coal severance taxes: Philip R. O'Connor, 2785 [21FE]

———Representative Corcoran, 2785 [21FE]

Defense equipment leasing guidelines: Committee on Armed Services (Senate), 16487 [14JN]

———OMB, 16487 [14JN]

Denial of purported statement: Donald C. Alexander, 4201, 4202 [1MR]

Distributional impacts of the Kemp-Kasten tax reform proposal: Joint Committee on Taxation, 24166 [10AU]

Economic Recovery Tax Act: CBO, 16034 [13JN]

Extend renewable energy tax incentives: sundry national energy and environmental organizations, 14028 [23MY]

Federal deficit and balancing the budget: Dave Emerson, 9051 [11AP]

Federal policies and the timber industry: Andrew C. Sigler for Champion International Corp., 12946 [18MY]

Federal spending and interest rates: Barbara Boswell, 27598 [27SE]

FTC lawyer exemption: Bar Association of San Francisco, 155 [23JA]

———District of Columbia Bar, 155 [23JA]

———Federal Bar Association, 156 [23JA]

Harassment by IRS: Dwight Snyder, 1321 [1FE]

Impact of the administration's tax policies on business and the consumer: Walter S. Mason, Jr., 22064 [1AU]

Imputed interest rates: Donald H. Treadwell for the National Association of Realtors, 31858 [11OC]

———Senator Melcher, 20014 [29JN]

Industrial development bond restrictions: Harold Washington, 2695 [21FE]

———James R. Thompson, Governor of Illinois, 2694 [21FE]

International double taxation (sundry), 30649 [5OC]

Kennedy Center revenue bonds: Dept. of the Treasury, 31701 [10OC]

———Vice President Bush, 31691, 31701 [10OC]

Military housing allowances: Dept. of Defense, 26711 [25SE]

———Sec. of Defense Weinberger, 8715 [11AP], 16701 [15JN]

———Sec. of Transportation Dole, 8715 [11AP]

Nationwide Congressional mailing at taxpayers expense: Walter G. Knauff, 5581 [14MR]

Omnibus Deficit Reduction Act conference report (H.R. 4170): Delegate Corrada, 19304 [27JN]

———National Association of Home Builders, 19262 [27JN]

———National Association of Realtors, 19275 [27JN]

———President Reagan, 17178 [19JN], 19254, 19261, 19262, 19296, 19304 [27JN]

———23 Senators, 19304 [27JN]

Payment-in-Kind program payment limitation: Sec. of Agriculture (sundry), 9171, 9172 [12AP]

Penalty on tax return: IRS, 27823 [29SE]

Repeal of withholding tax on U.S. interest earned by foreigners: Sec. of the Treasury Regan, 23302 [9AU]

———Senator Chafee, 23303 [9AU]

———Senator Dole, 23301, 23303 [9AU]

Revenue estimates for the Broad-Based Enhanced Savings Tax Act (S. 3042), 28400 [2OC]

———Committee on Taxation (Joint), 28699 [2OC]

Sale of U.S. securities in foreign markets: Sec. of the Treasury Regan, 31887 [11OC]

SBA pollution control loan program: Committee on Small Business, 2795 [21FE]

Support for legislation pertaining to operation of credit unions: Credit Union National Association, Inc.-12706 [18MY]

———National Association of Federal Credit Unions, 12706 [18MY]

Targeted jobs tax credit program: Edward Redwine (excerpt), 22364 [3AU]

Tax exemption for Armed Forces personnel killed in action: Senator Percy, 9244 [12AP]

Tax Reform Act (H.R. 4170): Committee on Ways and Means, 8624 [10AP], 8829 [11AP]

———New York State Comptroller, 8624 [10AP]

———President Reagan, 8827 [11AP], 19065 [27JN]

———Ray Denison, AFL-CIO, 19031 [27JN]

———Sec. of the Treasury Regan, 19065 [27JN]

———sundry Representatives, 16800 [15JN]

———(sundry), 19026 [27JN]

———William R. Ganser, Jr., for the Southern Forest Products Association, 8856 [11AP]

Tax treatment of foreign-earned income: M. W. Kellogg Co., 8675 [11AP]

———National Association of State Universities and Land-Grant Colleges, 8675 [11AP]

———U.S. Chamber of Commerce, 8675 [11AP]

Taxation of income from exchanges of nonprofit organizations' mailing lists, 9206 [12AP]

Taxation of insurance companies: George E. Burnette, 4853 [7MR]

Tax-exempt entity leasing (sundry), 32084 [11OC]

Technical provisions of the Tax Reform Act affecting the container equipment leasing industry: Senator Boschwitz, 28977 [3OC]

———Senator Dole, 28978 [3OC]

Truck user fees: Senator Pressler, 8679 [11AP]

Unearned-income data exchanges: National Senior Citizens Law Center, 8579 [10AP]

Use of tax revenues to reduce budget deficit: Senator Pryor, 24688 [10SE]

Lists

Agencies eligible for tax-deductible contributions (H.R. 5012), 4241 [1MR]

Cosponsors of S. 2914, Enterprise Zone Act, 22691 [8AU]

———S. Res. 232, energy tax credits (1981), 9122 [12AP]

Deficit Reduction Tax Act (H.R. 2163): amendments, 9182 [12AP]

Lackawanna County, PA, jobs aided by tax-exempt bond projects, 13901 [23MY]

Tax-exempt leasing transition projects, 12699 [17MY]

Memorandums

Benefits Available to Survivors of Certain U.S. Service Personnel: Library of Congress, 9244 [12AP]

Civil Rights Enforcement: Dept. of Justice (excerpt), 17076 [19JN]

Memorials of legislature

California, 25010 [12SE], 29612 [3OC], 29854, 29860, 29861, 29862 [4OC]

Georgia, 5861 [19MR]

Hawaii, 6650 [27MR], 7489 [3AP]

Idaho, 11912 [10MY]

Kansas, 10877 [3MY]

Maine, 3021 [22FE], 3428 [27FE]

New York, 10782 [2MY]

Oklahoma, 15611 [11JN]

Pennsylvania, 8006 [5AP]

Vermont, 4347 [5MR]

Messages

Agreements With Canada: President Reagan, 577 [26JA]

Canadian Tax Discrimination Against U.S. Border Broadcast Stations: President Reagan, 4263 [2MR]

Convention With Italy: President Reagan, 20624 [24JY]

Treaties With Several Countries: President Reagan, 9696 [24AP]

Motion

Federal Boat Safety Act: amend (H.R. 2163), pass H.R. 4170 in lieu, 12709 [17MY]

Opinions

California balanced budget initiative, 32064-32066 [11OC]

Outlines

Omnibus Anti-Poverty Act (H.R. 4920), 5680 [15MR]

Papers

Case of Retaining Capital Gains Tax Treatment on Timber: David Jackson, 12947 [18MY]

Future Deficit Reduction—Impact on Aged and Poor: House Select Committee on Aging, 29614-29616 [3OC]

Industrial Development Bond Restrictions Impact: Harold Washington, 2695 [21FE]

Petitions

Eastern Seaboard Apprenticeship Conference's resolution: National Association of State and Territorial Apprenticeship Directors, 21458 [27JY]

Exemption of professionals from FTC jurisdiction: Federal Bar Association, 156 [23JA]

Relief: Ad Hoc Executive Committee of U.S. Veterans of World War II, 882 [30JA]

Tax Reform Act: ABA's Section of Natural Resources Law, 6015 [20MR]

Tuition tax credit: Bloomfield, CT, Board of Education, 5692 [15MR]

———Oklahoma State Board of Education, 24321 [5SE], 25007 [12SE]

U.S. Unitary Taxation: European Parliament, 5094 [8MR]

World Peace Tax Fund Act: Shutesbury, MA, Town Council, 15613 [11JN]

Poems

``Ode to the IRS'': Russell Baker, 30750 [5OC]

Polls of opinion

Flat tax: 39th District of California, 2834 [21FE]

National Taxpayers Union: House of Representatives ratings, 16762 [15JN]

Tax hikes, spending cuts, and the budget, 385 [25JA]

Questions and answers

Imputed interest rates, 31859-31861 [11OC]

Remarks in House

Agricultural labor: unemployment tax (H.R. 5918), 18477 [22JN]

Airline employees: transitional rule for treatment of certain air travel benefits (H.R. 6231), 25194 [12SE]

Airline transportation: excise tax on emergency, 350 [24JA]

Alcoholic beverages: Puerto Rican rum, 18735 [26JN]

———tax treatment, 19014 [27JN]

American companies: corporate income tax law, 32593 [14NO]

Arabian horses: tax treatment, 5599 [15MR]

Argentina: consolidation efforts relative to debt crisis, 8485 [10AP]

Armed Forces: exempt those killed in action from income tax (H.R. 4206), 2962 [22FE]

Athletic scholarship fund: repeal IRS ruling, 30216 [4OC]

Automobiles: increase mileage deductions for charitable use (H.R. 5357), 7892 [4AP]

Balanced Budget Act: enact (H.J. Res. 243), 30271 [4OC]

———enact (H.R. 6300), 28504 [2OC], 28524-28526 [2OC], 29632 [3OC], 30228, 30272 [4OC]

Balanced budget/tax limitation: constitutional amendment, 15180-15183 [6JN]

———constitutional amendment (S.J. Res. 5), 3291 [23FE]

Bankruptcy: reform issues, 3294 [23FE]

Bankruptcy Act: continue transition provisions (H.R. 5545), 10201 [30AP]

Base Broadening Tax Act: enact (H.R. 6308), 26636 [24SE]

Bearer bonds: authorize issuance, 25222 [13SE], 27184, 27185 [26SE]

Billboards: tax treatment, 12482 [16MY]

Broad-Based Enhanced Savings Tax Act: introduction (H.R. 6364), 28697 [2OC]

Budget: constitutional amendment to require balanced budget and tax limitation (H.J. Res. 243), 15506 [7JN], 17627 [20JN]

———first concurrent resolution, 13974 [23MY]

———2-percent solution concept, 8296 [5AP]

Business Expense Deductions Act: enact (H.R. 5381), 8295 [5AP]

Caribbean Basin Economic Recovery Act: beneficiary countries to share tax information (H.R. 5558), 10567 [1MY]

Cash Flow Income Tax Act: enact (H.R. 6420), 31752 [10OC]

Charitable contributions, 30312 [5OC]

———make deduction for nonitemizers permanent (H.R. 1315), 6326 [21MR]

Charitable Organization Pension Plan Amendment Act: enact (H.R. 4713), 1389 [1FE]

Charitable organizations: increase corporate contributions through shareholder dividends (H.R. 4708), 1393 [1FE]

Chemical feedstocks: tax treatment, 23526 [9AU]

Child care costs: increase tax credit (H.R. 4999), 4040 [1MR]

Church Audit Procedures Act: enact (H.R. 2977), 10574 [1MY]

Churches: taxation, 323 [24JA]

Cigarette tax: earmark to medicare (H.R. 3513), 3321 [23FE]

———(H.R. 4125), 2800 [21FE]

Coal Severance Tax Prohibition Act: introduction (H.R. 4869), 2785 [21FE]

Comprehensive Environmental Response, Compensation, and Liability Act: amend (H.R. 5640), 22300 [2AU]

Congressional Budget Act: amend (H.R. 5247), 6786 [27MR]

Congressional Leaders United for a Balanced Budget: balanced budget tax limitation amendment, 12572-12579 [16MY]

Congressional Salary Act: enact (H.R. 4854), 2623 [9FE]

Construction workers: travel deductions (H.R. 5807), 15520 [7JN]

Consumed Income Tax Act: enact (H.R. 6376), 30313 [5OC]

Consumer leasing: disclosure requirements, 9054 [11AP]

Copper: proposed increase, 22961 [8AU]

Corporate foreign source income: State taxation guidelines (H.R. 6146), 24156 [10AU]

Corporate mergers: tax treatment (H.R. 3137), 9381 [12AP], 12844 [17MY]

———financing (H.R. 5979), 20396 [29JN]

Corporations: consolidated tax returns (H.R. 6073), 22316 [2AU]

———minimum tax, 11961 [10MY]

———tax payments, 30923 [9OC]

———taxation of domestic established in foreign countries (H.R. 4816), 2635 [9FE]

Courts: admissibility of business records located in foreign countries (H.R. 5919), 23171 [8AU]

Dairy farmers: eliminate investment tax credit (H.R. 4701), 1158 [31JA]

Deficit, 24183 [10AU], 30269, 30274 [4OC]

Deficit Reduction Act: amend (H.R. 6312), 27362 [26SE]

Deficit Reduction Tax Act: insurance provisions (H.R. 2163), 8841-8845 [11AP]

Democratic Party: tax proposal, 3863 [29FE]

Democratic platform, 20686 [24JY]

Dependent care expenses: tax credit for employers (H.R. 4465), 6275 [21MR]

Detroit, MI: special election to renew property taxes, 6951 [28MR]

Diesel car owners: tax rebate (H.R. 6113), 23452 [9AU]

Displaced workers: tax incentives for retraining, 8795 [11AP]

Distilled spirits: excise tax on Puerto Rican or Virgin Islands (H.R. 6006), 20532 [23JY]

———proposed tax hike (H.R. 4170), 8461 [9AP], 12982 [21MY]

District heating and cooling: proposals, 14566 [30MY]

Divorce: tax treatment of transfers of property (H.R. 5363), 7898 [4AP]

Economic conditions: impact of tax system, 10759 [2MY]

Economic recovery: issues, 7145 [29MR]

———partisan rhetoric, 22237 [2AU]

Educational assistance benefits: tax treatment of employer-provided (H.R. 2568), 28015, 28018 , 28019 [1OC]

Employee awards: taxation (H.R. 5261), 6791 [27MR]

Employee Stock Ownership Act: enact (H.R. 5095), 5089 [8MR]

Employee Stock Ownership Improvement Act: introduction (H.R. 4929), 3195 [23FE]

Employee stock ownership plans: tax law, 21077 [25JY]

Energy property: energy tax credit (H.R. 6419), 30366 [5OC]

Energy tax credits: extend renewable business and residential, 30282 [4OC]

Ethanol industry: short-term tax incentives (H.R. 5727), 14362 [24MY]

Fair and simple tax (H.R. 6165), 24068 [10AU]

———(H.R. 5533), 10227 [26AP], 14025 [23MY]

Fair Tax Act: enact, 13044 [21MY], 15077 [6JN], 15884, 15971 [12JN], 18898 [26JN]

———enact (H.R. 3271), 17065 [19JN]

———Gephardt-Bradley proposals, 1395 [1FE], 15971 [12JN]

Families: tax burden, 27181 [26SE]

Family Farm Protection Act: introduction (H.R. 5300), 6992 [29MR]

Family farms and businesses: estate tax provisions (H.R. 5070), 5081 [8MR]

Federal Employees' Day Care Benefits Study Act: enact (H.R. 6269), 25934 [18SE]

Financial institutions: exclude certain financial assistance from gross income (H.R. 5312), 7645 [3AP]

———moratorium on ``non-bank bank'' applications, 11968 [10MY]

Flat rate income tax system: proposed (H.R. 5432), 2657 [9FE], 10501 [1MY], 10732, 10759 [2MY], 12752 [17MY], 16195, 16335 [13JN], 16341 [14JN], 17362-17368 [20JN], 18738 [26JN], 25267-25270 [13SE]

———proposed (H.R. 4872), 2833, 2834 [21FE]

Food stamp recipients: increase cap on excess shelter deductions, 6078 [20MR]

Foreign income, 6338 [22MR]

Foreign investment: tax deduction, 6960 [29MR]

Foreign Investment in Real Property Tax Act: repeal (H.R. 5673), 12967 [18MY]

Foreign sales corporation program, 23100 [8AU], 23195 [8AU]

Foreign shipyards: tax on U.S.-flag operators for repairs, 25834 [18SE]

Foreigners: withholding tax on certain interest payments, 21645 [31JY]

Former Presidents Austerity Act: enact (H.R. 4786), 5814 [15MR]

Former President's Benefits Containment Act: enact, 27808 [28SE]

Funds Availability Act: enact (H.R. 6168), 24144 [10AU]

Generation-skipping transfers: tax treatment (H.R. 6260), 25918 [18SE]

Geothermal energy: tax credits for the purchase and installation of equipment to tap (H.R. 5933), 19009 [26JN]

Grace Commission: report requirements, 10266 [26AP]

———tax reform proposals, 14754 [31MY]

Group legal services: extend employer tax exemption (H.R. 5361), 7888 [4AP], 28019 [1OC], 28021 [2OC]-32294 [11OC]

———extend employer tax exemption (H.R. 5361), Senate amendments, 32289-32301, 32306 [11OC]

———extend employer tax exemption (H.R. 5361), request for consideration of Senate amendments to resolution correcting enrollment (H. Con. Res. 378), 32340 [12OC]

———extend employer tax exemption (H.R. 5361), technical corrections (H. Con. Res. 378), 32308 [11OC]

Hazardous substances: damage liability from waste, 23512 [9AU]

Hearing impaired: proposed tax credit for television subtitle equipment (H.R. 6029), 21354 [26JY]

Heavy-use vehicle tax, 17645 [21JN]

High Technology Research and Scientific Education Act: enact (H.R. 4475), 1372 [1FE]

Higher Education Savings Incentive Act: enact (H.R. 4794), 2363 [8FE]

Highway trust fund: allocation of interest earned on tax revenues (H.R. 5216), 6276 [21MR]

Home Care Week: designate (H.J. Res. 525), 8470 [9AP]

Home computers: income tax deduction (H.R. 2531), 11452 [8MY]

Home equity conversions: facilitate through sale-leaseback transactions (H.R. 5302), 6958 [29MR]

Homebuilders: preserve current tax treatment of mortgage-backed builder bond transactions (H. Con. Res. 253), 1960 [6FE], 10604 [1MY]

Housing Finance Opportunity Act: enact (H.R. 1176), 356 [25JA], 8865 [2MY]

Improved Child Care Act: introduction (H.R. 4999), 4040 [1MR]

Incentive stock options: tax treatment (H.R. 6421), 30347 [5OC]

Income estimates: census, 22314 [2AU]

Income tax: proposed flat rate, 7144 [29MR]

———reform procedures for resolving disputes with taxpayers (H.R. 6125), 23608 [9AU]

———reform system, 10562 [1MY], 30923 [9OC]

``Incompetent of the Month Award'': treatment of taxpayers, 5115 [8MR]

Indian tribal governments: tax status (H.R. 5450), 9563 [12AP]

Individual retirement accounts: spousal (H.R. 5940), 20930 [25JY]

———tangible investment asset transaction regulations (H.R. 6253), 25511 [14SE]

———taxation issues, 20554 [23JY]

Individual Training Account Act: enact (H.R. 4832), 5600 [15MR], 6354 [22MR]

Industrial development bonds: limit use (H.R. 6169), 24141 [10AU]

———provisions restricting use, 7639 [3AP]

———tax issues, 3023 [22FE]

Inflation: University of Michigan estimates of public views, 10245 [26AP]

Interest: bankruptcy determinations (H.R. 4872), 2799 [21FE]

———withholding provisions, 176 [23JA]

International Trade Tax Act: enact (H.R. 4741), 1763 [2FE]

Investments: estimated tax payments (H.R. 6388), 30312 [5OC]

———IRS auditing of shelter returns, 15192 [6JN]

IRS: permit taxpayers to record interviews (H.R. 5457), 9633 [12AP]

———returns filed by millionaires, 18737 [26JN]

Jewish War Veterans, U.S.A. National Memorial, Inc.: tax exemption for property (H.R. 4994), 25522 [17SE], 25523 [18SE]

Job training programs: implement certain, 6339 [22MR]

Jobs tax credit: extend targeted (H.R. 5094), 5080 [8MR], 10805 [2MY]

Jojoba beans: clarify that farm syndicate tax rules apply (H.R. 5199), 6069 [20MR]

Junior Achievement of Sacramento, Inc.: tax status, 24549 [6SE]

Land interest: allow longer time for determining (H.J. Res. 158), 31715 [10OC]

Laws: permit taxpayers to disregard certain retroactive administrative and judicial interpretations (H.R. 5821), 15967 [12JN]

Legal service plans: permanent tax-free status for certain (H.R. 5028), 4616 [6MR]

Line-item veto amendment: proposed constitutional convention, 14384 [24MY]

Lobbying activities: stifle recipients of Federal funds (H.R. 4785), 11698 [9MY]

Luxury cars: treatment as business expenses, 6336 [22MR]

Marriage deduction: regulations regarding unemployment compensation (H.R. 5545), 10394 [30AP]

Meals on Wheels of the Monterey Peninsula, Inc.: relief (H.R. 1561), 28448 [2OC]

Medical expenses: tax deduction limit (H.R. 4902), 2956 [22FE]

Medical insurance premiums: tax deduction for the cost of a taxpayer's (H.R. 3487), 24186 [10AU]

Medicare: prohibit reevalutation of hospital facilities and equipment for depreciation and interest purposes (H.R. 5195), 6327 [21MR]

Memphis, TN: Liver Organ Transplant Fund, 4732 [6MR]

Minority Investment Tax Act: enact (H.R. 5096), 5075 [8MR]

Mondale, Walter F.: budget deficit reduction plan, 25093-25098, 25100 [12SE]

———economic policies, 7248 [30MR], 21648 [31JY], 24411-24413 [6SE], 24792 [11SE], 26311, 26360 [20SE], 30001 [4OC], 30922 [9OC], 31431-31438 [10OC]

Mortgage revenue bonds: continue to allow issuance (H.R. 4754), 1961 [6FE]

———reauthorize issuance, 80 [23JA], 356 [25JA], 8865 [2MY]

———reauthorize issuance (H.R. 1176), 1172 [31JA]

———reauthorize issuance (H.R. 4170), 142, 176 [23JA], 326, 345 [24JA], 647 [26JA], 929, 945 [30JA], 1179 [31JA], 1401 [1FE], 1773 [2FE], 2795 [21FE], 4543 [5MR], 5099 [8MR]

———reauthorize issuance (H.R. 4619), 356 [25JA], 646 [26JA]

———reauthorize issuance (H.R. 4650), 357 [25JA]

———reauthorize issuance (H.R. 4710), 1192 [1FE]

———reauthorize issuance (H.R. 4726), 1488 [2FE]

———reauthorize issuance (H.R. 4733), 1412 [2FE]

———reauthorize issuance (H.R. 4735), 1777, 1778 [2FE]

———reauthorize issuance (H.R. 4770), 2164, 2173 [7FE]

———repeal sunset date (H.R. 4802), 2358 [8FE]

Motor fuels: tax status, 8832, 8862 [11AP]

Multinational corporations: proposed changes in States taxation policy, 22960 [8AU]

National dividend plan: implement (H.R. 3961), 2653 [9FE]

National Taxpayers Union: House of Representatives ratings, 16757 [15JN]

National Training Incentives Act: enact, 6871 [28MR], 9516 [12AP]

New Economic Recovery Act: introduction (H.R. 5506), 9972 [25AP]

New England Council, Inc.: role in promoting technology legislation, 5118 [12MR]

Nonitemizers: tax credit (H.R. 4305), 12367 [15MY]

Oil and gas industries: tax reform, 16332 [13JN]

Oil and gas owners: reverse Supreme Court ruling on tax deduction for percentage depletion, 4537 [5MR]

Oil industry: windfall profits tax rate, 8861 [11AP]

Older persons: tax credit for home care expenses (H.R. 3797), 14406 [30MY]

Olympic Checkoff Act: enact (H.R. 1984), 2289 [8FE], 3311 [23FE], 4232 [1MR], 5541 [14MR]

Omnibus Anti-Poverty Act: enact (H.R. 4920), 5678-5685 [15MR]

Osage Indians: exemption from estate or inheritance taxes (H.R. 3971), 28478 [2OC]

Panama Canal Commission: tax exemption on certain employee allowances (H.R. 6256), 25426 [14SE]

Passbook savings accounts: proposed tax-free interest (H.R. 5678), 15361 [7JN], 18734 [26JN], 19013 [27JN]

Payment-in-Lieu-of-Taxes Act: amend (H.R. 2071), 7894 [4AP]

Pension Plan Reversion Moratorium Act: enact (H.R. 5168), 5809 [15MR]

Petrochemical feedstocks: tax treatment, 23513 [9AU]

Petroleum and chemical substances: excise taxes, 23526 [9AU]

Phantom Tax Reform and Least Cost Energy Planning Act: enact (H.R. 4923), 3303 [23FE], 5392 [13MR]

Plywood: clarify duty treatment of certain types (H.R. 5182), 6022 [20MR]

Political and economic crisis: philosophical errors, 26360 [20SE]

Prepaid legal plans: make permanent tax exemptions (H.R. 4659), 4838 [7MR]

Presidential Election Campaign Fund: payment of operating expenses of the FEC (H.R. 3639), 20542 [23JY]

Principal residence: extend period for tax rollover of gain (H.R. 5894), 17210 [19JN]

Private foundations: estimated tax payments (H.R. 6388), 30312 [5OC]

Professional sports teams: right of first refusal for metropolitan areas before relocating (H.R. 5388), 8003 [5AP]

Progressive consumption tax (H.R. 5841), 16291 [13JN], 17003 [18JN]

Property seller financing: restore previous (H.R. 6021), 21366 [26JY]

Public debt: contribution to reduce (H.R. 5510), 9916 [25AP]

———proposals to reduce, 23207 [8AU]

Public Employee Pension Plan Reporting and Accountability Act: enact (H.R. 5144), 5803 [15MR]

Puerto Rico: clarification of definition of articles produced in determining amount of Federal revenues transferred to (H.R. 4702), 1133 [31JA]

———illegal funneling of distilled spirits for kickbacks, 1133 [31JA]

———taxes on rum, 18735 [26JN]

Railroad employees: prevent mutiple withholding, 4670 [6MR]

Railroad retirees: taxation of benefits (H.R. 5139), 5581 [14MR]

Railroad Unemployment Insurance System: transfer to States, 16723 [15JN]

Reagan, President: budget deficit reduction plan, 25094, 25098, 25099 [12SE]

———economic recovery program,7306 [2AP], 21229 [26JY], 25425 [14SE], 29561 [3OC], 30925 [9OC]

———election issues, 30724 [5OC]

———tax policy, 7248 [30MR], 21231 [26JY], 25220 [13SE], 27360, 27361 [26SE]

Real estate investment trusts: tax status, 8833-8836 [11AP]

Real Estate Investment Trusts Tax Provisions Revision Act: enact (H.R. 6236), 25263 [13SE]

Real estate syndications, 4036 [1MR]

Real estate transactions: tax treatment for seller financing (H.R. 6021), 28158, 28162 [1OC]

Reform: proposals (H.R. 6165), 24068 [10AU]

Reform proposals, 15884, 15967, 15971 [12JN], 17362-17368 [20JN], 21703-21710 [31JY], 23608 [9AU], 24413 [6SE]

Religious organizations: repeal mandatory social security coverage of employees (H.R. 4898), 3030 [22FE]

Renewable Energy Incentive Act: enact (H.R. 6419), 30366 [5OC]

Residential energy conservation: extend tax credit for expenditures (H.R. 6244), 25397-25399 [13SE]

Residential property sales: tax treatment of certain (H.R. 5648), 11905 [10MY]

Revenue Act: technical clarification, 24160 [10AU]

Savings account incentives: implement, 10726 [2MY]

SBA: pollution control loan program, 2795 [21FE]

Securities: eligibility for a zero tax rate (H.R. 6125), 24162 [10AU]

Seller financing: interest provisions (H.R. 6172), 24178 [10AU]

———proposed modifications (H.R. 6021), 22081 [1AU]

———reduce required minimum interest rate on loans (H.R. 6306), 26858 [25SE]

Senior Citizens Tax Improvement Act: enact (S. 2257), 4840 [7MR]

Sewer user fees: allow tax deduction (H.R. 4622), 1962 [6FE]

Small business: tax reform (H.R. 6376), 30313 [5OC]

Small Business Act: amend (H.R. 3020), 2795 [21FE]

Small Business Consumed Income Tax Act: enact, 30223 [4OC]

Social security: delay mandatory coverage of employees of religious organizations (H.R. 4587), 100 [23JA]

———prohibit State or local government taxation of benefits (H.R. 5501), 9708 [24AP], 15783 [11JN]

———proposed reforms of disability provisions, 2444 [22FE]

———taxation of benefits (H.R. 6128), 24156 [10AU]

Social welfare organizations: gift and estate tax deduction (H.R. 5138), 5580 [14MR]

Soil or water conservation: investment tax credit (H.R. 5615), 11337, 11444 [8MY]

Solar energy: business and residential tax credits (H.R. 6416), 30740 [5OC]

Space commercialization: tax issues, 20465 [29JN]

State Minimum Return Act: enact (H.R. 6239), 29652 [3OC]

Steel Modernization Act: enact (H.R. 4806), 2381 [8FE]

Supply-side economics, 1193 [1FE], 29561 [3OC]

Targeted Jobs Tax Credit Act: extend (H.R. 5094), 9057 [11AP]

Targeted jobs tax credit program: efficacy, 22364 [3AU]

———extend certification period (H.R. 4758), 1959 [6FE]

Tax amnesty, 80 [23JA]

Tax compliance: prevent repackaging of U.S. debt as bearer debt (H.R. 6315), 27361 [26SE]

———stengthen, 21645 [31JY]

Tax Equity and Efficiency Act: enact (H.R. 6436), 31739 [10OC]

Tax forms: checkoff to charities provision, 9594 [12AP]

Tax Freedom Day, 10501, 10502, 10562, 10581 [1MY]

Tax indexing, 24413 [6SE], 31344 [10OC]

Tax laws: proposed revisions (H.R. 5466), 9384 [12AP]

Tax loopholes: deductions, 6338 [22MR], 6992 [29MR], 9381 [12AP], 12482 [16MY], 14870 [4JN]

———restore integrity of the Federal Tax Code, 5086, 5114 [8MR]

Tax reform, 4972 [8MR], 13044 [21MY]

———deficit reduction, 26363-26370 [20SE], 29313 [3OC]

Tax Reform Act: enact (H.R. 4170), 80 [23JA], 5638 [15MR], 6792 [27MR], 8461 [9AP], 8622 [10AP], 8794-8986 [11AP], 9384, 9569, 9596 [12AP], 11960 [10MY], 12361 [15MY], 13593, 13894-13906 [23MY], 16626 [14JN], 16776, 16800 [15JN], 18735, 18736 [26JN], 19014 [27JN], 19061-19064 [29JN], 31759 [10OC], 32553 [12OC]

———enact (H.R. 4170), appointment of conferees, 13900 [31MY], 16605 [14JN]

———enact (H.R. 4170), conference report, 19005 [26JN], 19018 [27JN], 19034, 19061, 19062 [29JN]-19067 [27JN]

———enact (H.R. 4170), disagreeing to title amendment, 14227 [24MY]

———enact (H.R. 4170), permission to file conference report, 16841 [18JN], 18012, 18019 [22JN]

———enact (H.R. 4170), technical corrections (H. Con. Res. 328), 19067 [27JN], 20259 [29JN]

———enactment (H.R. 4170), provisions relative to excise tax on Puerto Rican or Virgin Islands distilled spirits, 20532 [23JY]

———guarantee right of Guardsmen and Reservists to remain under civil service retirement (H.R. 4170), 1979 [7FE]

———impact of imputed interest provisions, 26058 [19SE]

———repeal changes of debt instruments issued for property (H.R. 6021), 24184 [10AU]

Tax simplification: proposals, 1946 [6FE]

Tax Status of Space Act: enact (H.R. 5975), 21503 [30JY]

Tax system: pay-as-you-go proposal, 3336 [27FE]

———low-rate progressive schedule (H.R. 6384), 29311 [3OC]

———simplify, 30156 [4OC]

Tax-exempt organizations: estimated tax payments (H.R. 6388), 30312 [5OC]

Taxpayers' Procedural Safeguard Act: enact (H.R. 5440), 9568 [12AP]

Taxpayers' rights (H.R. 242), 22372 [6AU]

Tips: reporting, 12488 [16MY]

Trans-Alaska pipeline: use original cost methodology to set tariff rates (H.R. 4819), 3970 [29FE]

Tuition tax credits: primary and secondary education of dependents (H.R. 5004), 4227 [1MR]

U.N.: authorize tax deduction for contributions (H.R. 5012), 4241 [1MR]

U.S. Tax Court: litigation inventory, 23608 [9AU]

Unemployment: contributions to training accounts (H.R. 4832), 5600 [15MR], 6354 [22MR]

Unemployment Reduction and Retraining Act: enact (H.R. 4787), 2380 [8FE]

Unemployment tax rate: impact of increase on small business (H.R. 6112), 28030 [1OC]

Uniformed Services Former Spouse Protection Act: amend (H.R. 6246), 25419 [13SE]

Unitary method: modify (H.R. 4940), 3301 [23FE]

Unrelated business income tax: estimated tax payments (H.R. 6388), 30312 [5OC]

Urea formaldehyde foam insulation: assist homeowners to remove (H.R. 5629), 11695 [9MY]

Virgin Islands: clarification of definition of articles produced in, for determining amount of Federal revenues transferred to (H.R. 4702), 1133 [31JA]

Weatherization and Employment Act: enact (H.R. 2615), 348 [24JA]

Windfall profit tax: correct IRS administration (H.R. 5934), 19455 [27JN]

Windmills: tax treatment, 6992 [29MR]

Remarks in Senate

Adoptions: tax deductions for certain expenses, 2921 [22FE]

Agricultural losses: tax status, 9147 [12AP]

Agriculture: imputed interest rates on sale or exchange of certain real property, 19707 [28JN], 20014-20016, 20074-20079 [29JN]

———imputed interest rates on sale or exchange of certain real property (S. 2822), 19660 [28JN]

———imputed interest rates on sale or exchange of certain real property (S. 2894), 21623-21625 [31JY], 25780 [18SE]

———limit to the national median household income the amount of off-farm income which could be sheltered by farm losses (S. 2833), 20017 [29JN]

———structures depreciation allowance, 9173 [12AP]

———tax depreciation of certain buildings, 15356 [7JN]

———taxation policy, 17603 [20JN]

Air travel benefits: tax treatment (S. 2995), 25368, 25369 [13SE], 25802 [18SE]

Airlines: tax treatment of certain employee benefits, 31899 [11OC]

Alexander, Donald C.: denial of purported statement, 4201 [1MR]

Alternative minimum tax: reform (S. 2343), 3171 [23FE]

Alzheimer's disease: tax deductions for dependent care (S. 2222), 593 [26JA]

Armed Forces: exempt those killed in action from income tax (H.R. 4206), 8078 [5AP], 9244 [12AP]

———housing subsistence allowance, 8712-8719 [11AP]

———rollover of gain on sale of private residence by personnel stationed overseas (S. 2498), 7103 [29MR]

Athletic scholarship programs: postpone effective date of Revenue Ruling 84-132 relative to tax deduction, 31824 [11OC]

Automobile child restraint systems: tax credit (S. 2394), 4764 [7MR]

Automobiles: limit business tax deductions (S. 2231), 882 [30JA]

———limit business tax deductions (S. 2232), 883 [30JA]

Beverage containers: tax treatment of refundable deposits (S. 2691), 12934 [18MY]

Bonds: register sales to qualify for tax-exempt status, 23299-23303 [9AU]

———tax status, 9099 [12AP], 22707 [8AU]

Bonneville Power Administration: status of tax-exempt bonds, 22707 [8AU]

Broad-Based Enhanced Savings Tax Act: introduction (S. 3042), 28391-28393 [2OC]

Budget: use of tax revenues to reduce deficit (S. 2981), 24687 [10SE]

Business development companies: treatment (S. 1380), 31930 [11OC]

California: State supreme court decision on balanced budget initiative, 32062 [11OC]

Canada: tax discrimination against U.S. border broadcast stations, 4262 [2MR]

———tax treatment of advertising (S. 2386), 4290 [2MR]

Capital gains: relief for certain insolvent taxpayers (S. 3095), 32034 [11OC]

———tax status, 8682-8689 [11AP]

CBO: budget assumption analyses, 12423 [16MY]

Charities: tax status, 8716 [11AP]

———tax treatment of contributions (S. 337), 223, 224 [24JA]

———tax treatment of food contributions (S. 2432), 5741 [15MR]

———tax treatment of mileage deduction (S. 1759), 223, 224 [24JA]

———tax treatment of mileage deduction (S. 2284), 2487 [9FE]

Chlor-alkali electrolytic cells: energy tax credit, 31897 [11OC]

Cigarettes: increase excise tax to offset health care costs of smoking-related illness, 16012 [13JN]

Coal and iron ore: depreciation allowance, 9219-9221 [12AP]

Commercial space activities: tax and customs treatment (S. 3013), 26491 [21SE]

Condominium conversions: tax treatment of sales, 9224 [12AP]

Construction workers: tax status of business expenses, 9215 [12AP]

Corporate Distribution Tax Reform Act: introduction (S. 2447), 5884-5887 [20MR]

Corporate executives: impose excise tax on certain benefits, 2910 [22FE]

Corporate tax: minimum rate, 9136 [12AP]

———preventing double taxation of services performed here or abroad (S. 1550), 30649 [5OC]

Correctional institutions: private-sector tax incentives to finance construction or rehabilitation (S. 2903), 22132 [2AU]

———private-sector tax incentives to finance construction or rehabilitation of State or local facilities (S. 2933), 23329 [9AU]

Credit unions: clarify tax treatment of sale/leaseback transactions (S. 2913), 22641 [7AU]

———improve operations (S. 2522), 7393 [2AP], 12703-12706 [17MY]

———tax exemption for Central Liquidity Facility, 7393 [2AP]

Deaf: tax credit for expenses incurred in the purchase of television subtitle equipment (S. 2869), 21096, 21167 [26JY]

Deductions: applicable to certain members of Armed Forces and clergy, 26710 [25SE]

———applicable to certain members of Armed Forces and clergy (S. 2519), 7389 [2AP]

Defense equipment: leasing guidelines, 16487 [14JN]

Deficit Reduction Tax Act: enact (H.R. 2163), 8364-8421 [9AP], 8544-8580 [10AP], 8673-8729 [11AP], 9087-9169, 9170-9226, 9232-9239 [12AP], 9681-9695 [24AP], 9826-9833 [25AP], 10051, 10052 [26AP], 11214 [8MY], 15356 [7JN]

———enact (H.R. 2163), cloture motion procedure, 8353 [9AP]

———enact (H.R. 2163), debate procedure, 9639-9642 [24AP]

———insurance provisions (H.R. 2163), 8404-8409 [9AP], 8548-8553, 8557-8559 [10AP]

Democratic Party: policies, 23761 [10AU]

Depreciation allowances: tax status, 9198-9204 [12AP], 11214 [8MY]

Dept. of HUD: exclude public housing notes from certain provisions of law concerning private activity bonds (S. 3052), 29158, 29159 [3OC]

Diesel-electric locomotives: extend energy conservation investment tax credit (S. 3057), 29164 [3OC]

———extension of energy conservation investment tax credits, 32094 [11OC]

Discrimination: Reagan administration policy regarding Federal aid, 17072-17076 [19JN]

Distilled spirits: excise tax, 9111-9118, 9237 [12AP]

———taxation of Puerto Rico and Virgin Islands products (S. 2905), 22329 [3AU]

Earned income credits: cost-of-living adjustment, 9162-9165 [12AP]

Economic Competitiveness and Cooperation Act: introduction (S. 2795), 19349 [27JN], 19478 [28JN]

Economically distressed areas: incentives for business relocation, 22691 [8AU]

Education: tax treatment of savings accounts for expenses (S. 2705), 13278 [22MY]

Educational assistance benefits: tax treatment of employer-provided (H.R. 2568), 28437 [2OC], 31936 [11OC]

———tax treatment of employer-provided (H.R. 2568), unanimous-consent agreement, 31936 [11OC]

Employee awards: tax status, 8400-8404 [9AP]

———tax treatment (S. 2639), 11259 [8MY]

Employee fringe benefits: tax status, 9232 [12AP]

Employee stock ownership plans: regulations governing holdings (S. 2306), 2520 [9FE]

Employer Educational Assistance Extension Act: enact (S. 249), 1703 [2FE], 24787 [11SE]

Energy conservation tax credits: expiration date, 9122-9125 [12AP]

Enterprise Zone Act: enact (S. 2914), 22691, 22699-22701, 22825 [8AU], 23315 [9AU]

Enterprise zones: State initiatives, 21825 [1AU]

Estate tax: alternate valuation date, 9188 [12AP]

Fair and Simple Tax Act: introduction (S. 2600), 10127 [26AP]

———introduction (S. 2600; H.R. 5533), 16890 [18JN]

———introduction (S. 2948), 23826 [10AU]

Fairness for Adopting Families Act: introduction (S. 2330), 2921-2922 [22FE]

Family farms: preserve integrity, 8700 [11AP]

Federal Boat Safety Act: amend (H.R. 2163), 8078 [5AP], 8363, 8364-8420 [9AP], 8530-8580 [10AP], 8661-8729 [11AP], 9087-9226, 9232-9239 [12AP], 9681-9695 [24AP], 9826-9833 [25AP], 10050-10052, 10069-10087 [26AP], 10329 [30AP], 10422 [1MY], 10629, 10633-10680 [2MY], 10841-10870 [3MY], 11214, 11224-11249 [8MY], 11511-11533 [9MY], 11722-11743 [10MY], 11994-12006 [11MY], 12017-12021 [14MY], 12135-12141, 12144-12157 [15MY], 12391-12425 [16MY], 12650-12709 [17MY], 12891, 12911 [18MY], 13111 [21MY]

———amend (H.R. 2163), cloture motion procedure, 8353 [9AP]

———amend (H.R. 2163), conference requested on H.R. 4170, 12714 [17MY]

———amend (H.R. 2163), debate procedure, 12676 [17MY]

———amend (H.R. 2163), debate procedure relative to H.R. 4170, 12707 [17MY]

———amend (H.R. 2163), parliamentary interpretation relative to reconciliation, 12700 [17MY]

———amend (H.R. 2163), pass H.R. 4170 in lieu, 12709-12713 [17MY]

———amend (H.R. 2163), time-limitation agreement, 8420 [9AP], 10077-10081 [26AP]

———amend (H.R. 2163), unanimous-consent agreement, 10415 [1MY], 11247 [8MY]

Federal funds: reallocate distribution to certain States, 24767 [11SE]

Ferraro, Representative: income tax disclosure, 24193 [5SE]

Flat rate tax: establish (S. 3033), 27681 [28SE]

———reform proposals, 14937 [5JN]

Food stamps: tax credit for hiring recipients (S. 2431), 5740 [15MR]

Foreign entity leasing: tax status, 8698-8699 [11AP]

Foreign Investment in Real Property Tax Act: repeal (S. 1915), 19705 [28JN]

Foreign trade: competitiveness of domestic industries, 19181, 19188-19195, 19349 [27JN], 19693 [28JN]

Foreign-earned income: tax status, 8605 [10AP], 8673-8674 [11AP]

Gasoline: tax on lead additives, 9142-9146 [12AP]

General revenue-sharing program: impact, 1670 [2FE]

Golden parachute payments: tax treatment (S. 2323), 2910 [22FE]

Good Samaritan Volunteer Mileage Act: enact (S. 2284), 2734 [21FE]

Group legal services: extend employer tax exemption (H.R. 5361), 28437 [2OC], 31888-31897 [11OC]

———extend employer tax exemption (H.R. 5361), House amendments, 32124-32128 [11OC]

———extend employer tax exemption (H.R. 5361), making technical corrections (H. Con. Res. 378), 32428 [12OC]

———extend employer tax exemption (H.R. 5361), unanimous-consent agreement, 32128 [11OC]

———extend employer tax exemption (H.R. 5361), unanimous-consent request, 28840 [3OC]

Health insurance: tax status of employer-provided programs, 14155 [24MY]

Highway Tax Reduction Act: introduction (S. 2355), 3590, 3593 [28FE]

Highway use tax: repeal (S. 1475), 3678 [28FE]

Homemakers' Equity Act: introduction (S. 2322), 2909 [22FE]

Imputed interest rates: effects on construction industry, 30777 [9OC]

———House provisions of Deficit Reduction Tax Act, 31783 [11OC]

Incentive stock options: treatment (S. 3089), 32027 [11OC]

Income: tax treatment of sources outside U.S. (S. 3061), 29167 [3OC]

Income tax: personal exemption, 9154 [12AP]

Indexing: impact, 2735 [21FE], 8561-8575 [10AP]

Individual retirement accounts: increase maximum interspousal contribution (S. 2229), 1803 [3FE]

———tax incentives for homemakers, 2909 [22FE]

———tax treatment of certain income (S. 2249), 1677 [2FE]

International agreements: ratification of sundry treaties, 19504, 19512-19515 [28JN]

IRS: reform guidelines governing levy and seizure of property (S. 2400), 4909 [8MR]

Jewish War Veterans, U.S.A. National Memorial, Inc.: tax exemption for property (H.R. 4994), 28927 [3OC]

———tax exemption for property (H.R. 4994), placed on calendar, 27773 [28SE]

Jobs tax credit: extend period for notification of hiring of eligible workers (S. 2450), 5933 [20MR]

Life insurance companies: taxation of subsidiary dividends, 9194 [12AP]

Life Insurance Tax Act: introduction (S. 1992), 5943 [20MR]

Low-income housing: deferred payments of interest, 8597 [10AP], 9190-9193 [12AP]

Lumber industry: impact of Federal policies, 12946-12950 [18MY]

Luxury automobiles: depreciation and investment credit, 9131-9135 [12AP]

Malt beverage products: territorial licenses provisions, 28294-28296 [2OC]

Married couples: reduce tax penalty, 9208-9210 [12AP]

Maternal and child health block grants: funding, 9101-9108 [12AP]

Mead-Phoenix transmission line project: funding issues, 8789 [11AP]

Medicare Incentives Reform Act: introduction (S. 2752), 16012 [13JN]

Military personnel: mortgage interest deductions, 31901 [11OC]

———tax treatment of housing and subsistence allowances, 16700-16705 [15JN]

Ministers: housing subsistence allowance, 8713-8719 [11AP]

Minority Telecommunications Ownership Tax Act: enact (S. 2987), 25016 [12SE]

Mondale, Walter F.: budget deficit reduction plan, 24669, 24672 [10SE]

Montana: State supreme court decision on balanced budget initiative, 32062 [11OC]

Mortgage-backed builder bonds: continue present tax status (S. Con. Res. 91), 1695 [2FE]

Motor fuels: tax status, 8437 [9AP], 8678-8681, 8701 [11AP]

National Organ Transplant Trust Fund: contributions through checkoff system on income tax form (S. 2791), 18629-18631 [26JN]

Nonprofit organizations: tax status of income from exchanges of mailing lists, 9205 [12AP]

Nuclear Decommissioning Trust Fund: taxation of interest, 9213 [12AP]

Nursing homes: interest-free loan provisions of Deficit Reduction Tax Act, 32099, 32100 [11OC]

Oil shale industry: energy tax credits (S. 2365), 3669 [28FE]

Omnibus Deficit Reduction Act: conference report provisions on AFDC lump-sum rule, 23910 [10AU]

———enact (H.R. 4170), 12890, 12911 [18MY]

———enact (H.R. 4170), appointment of conferees, 14219 [24MY], 15580 [8JN]

———enact (H.R. 4170), conference procedure, 15792 [12JN]

———enact (H.R. 4170), conference report, 18555 [25JN], 19180, 19254-19306 [27JN], 22491 [6AU], 22556 [7AU], 23910 [10AU]

———enact (H.R. 4170), conference requested, 12714 [17MY]

———enact (H.R. 4170), House amendment, 14219 [24MY]

———enact (H.R. 4170), pass in lieu of H.R. 2163, 12709-12713 [17MY]

———enact (H.R. 4170), technical amendments (H. Con. Res. 328), 20014, 20061, 20065, 20068-20080 [29JN]

Option Tax Reform Act: introduction (S. 2376), 3821 [29FE]

Osage Indian Tribe: tax treatment of certain estates (H.R. 3971), unanimous-consent request, 28840 [3OC]

Panic of 1984, 16029 [13JN]

Passbook savings accounts: exclusion of interest from gross income (S. 2810), 19645 [28JN]

Payment-in-kind program: payment limitation, 9171 [12AP]

Payments in Lieu of Tax Act: introduction (S. 2255), 1791 [3FE]

Pediatric Preventive Health Care Incentive Tax Act: introduction (S. 2814), 19655 [28JN]

Police and fire associations: tax-exempt status, 9125 [12AP]

Police and firefighters: tax exemptions for certain pension funds (S. 2305), 2519 [9FE]

Power resources: prohibitions on excessive severance tax, 20563, 20565 [24JY]

Private foundations: tax treatment of donations (S. 1857), 224 [24JA]

Property: tax treatment of seller-financed (S. 2930), 23326 [9AU], 27912 [29SE]

Rate reduction: economic impact, 16029 [13JN]

Reagan, President: impact of fiscal policies, 24190 [5SE]

Real estate: imputed interest rates on sale or exchange of certain real property, 26652 [25SE], 27657 [28SE], 27912 [29SE]

———imputed interest rates on sale or exchange of certain real property (S. 3032), 27504 [27SE]

———relief from imputed interest rates on sale of certain real property, 30486-30494 [5OC], 31170-31182 [10OC], 31855-31862, 31889-31894, 32125-32128 [11OC]

———relief from imputed interest rates on sale of certain real property (S. 3062), 29168 [3OC]

Real estate investment trusts: tax status, 8438 [9AP], 8545 [10AP], 9236 [12AP]

Real property: extend period for marketing of partnership interests, 31896 [11OC]

———extend period for marketing partnership interests, 31898 [11OC]

Reform: proposals, 27823 [29SE]

Religious organizations: delay mandatory social security coverage for employees (S. 2099), 189 [24JA], 4934 [8MR]

Rental property: sale-leaseback transactions, 9156 [12AP]

Reporting requirements: repeal certain (S. 2219), 592 [26JA], 1667 [2FE]

Republican Party: policies, 23761 [10AU]

Residential mortgage interest payments: deductibility (S. Res. 385), 10712 [2MY], 11317 [8MY]

Rural hospitals: revision of prospective payment classification, 9108, 9225 [12AP]

Schedule: low-rate progressive (S. 3050), 29154 [3OC]

Securities: imputed interest rate formula (S. 2815), 19655 [28JN]

———tax treatment on sale of certain, 31885-31888 [11OC]

Self-employed taxpayers: tax treatment of health insurance premiums (S. 2353), 12742 [17MY]

SELF-Tax Plan Act: enact (S. 1040), 15859-15862 [12JN]

Senior Citizens Tax Improvement Act: introduction (S. 2257), 1875 [6FE]

Service personnel: tax exemption on income of individuals killed in action (S. 2083), 223 [24JA]

Severance Tax Equity Act: enact (S. 463), 20563, 20565 [24JY]

Small business: elective consumed income tax system (S. 3090), 32028 [11OC]

Social security: eliminate disparity in benefits resulting from changes made in 1977 and affecting individuals who retired in, or after, 1979 (S. 2644), 17193 [19JN]

———taxation of benefits, 8724, 8726 [11AP], 9087-9096 [12AP], 17192 [19JN]

Soil and water conservation: investment tax credit, 9173, 9234, 9235 [12AP], 15356 [7JN]

Solar energy: credit (H.R. 6416), 32095 [11OC]

Sound recordings: royalties and expenses, 9157 [12AP]

State Minimum Return Act: introduction (S. 2982), 24767 [11SE]

Stocks: application of certain restrictions on transfer to employees, 31900 [11OC]

———sales of restricted, 9176, 9235 [12AP]

Synthetic fuels: prohibit certain duplicate energy tax credits, 8690-8694 [11AP]

System: tax reform, 6762 [27MR]

Tariff trade and customs matters: make miscellaneous changes (H.R. 2163), 8078 [5AP]

Tax Expenditure Control Act: introduction (S. 2286), 2488 [9FE]

Tax expenditures: require authorizing legislation, 2488 [9FE]

———temporary across-the-board reductions (S. 3066), 29866 [4OC]

Tax reform: proposals, 17869 [21JN], 23916 [10AU]

Tax Reform Act: enact (H.R. 4170), 2694 [21FE], 8789 [11AP]

———explanation of provisions affecting the container equipment leasing industry, 28977 [3OC]

Tax Shelter Reform Act: introduction (S. 2319), 2905 [22FE]

Tax shelters: disallow certain tax incentives, 2905 [22FE]

Taxes: percentage of income, 10493 [1MY]

Tax-exempt organizations: exemptions for certain unrelated business transactions (S. 2908), 22515 [6AU]

Taxpayers: prohibit IRS harassment, 1321 [1FE], 9150 [12AP], 27823 [29SE]

Taxpayers' Bill of Rights Act: introduction (S. 2243), 1321 [1FE]

Telecommunications: minority ownership investment credits (S. 2987), 25016 [12SE]

Trucks: highway user tax status, 9184 [12AP]

Tuition: tax credits, 28200 [2OC]

U.S. travel literature: discontinue Canadian tax (S. Res. 373), 10145 [26AP]

Unemployment benefits: exempt Sun Oil Co. employees from taxation under certain conditions (S. 2337), 3152 [23FE]

———taxation status, 2951 [22FE]

Unemployment tax rate: impact of increase on small business (H.R. 6112), 32129, 32130 [11OC]

———impact of increase on small business (H.R. 6112), debate procedure, 31945 [11OC]

———impact of increase on small business (H.R. 6112), unanimous-consent agreement, 32128 [11OC]

———impact of increase on small business (H.R. 6112), unanimous-consent request, 28840 [3OC]

———prevent increase in State tax rate paid by small businesses (S. 2988), 25017 [12SE]

World peace tax fund: payments for nonmilitary projects (S. 2105), 27915 [29SE]

Reports

Accounting Profession—Perceptions of a Profession: Opinion Research Corp., 19006-19008 [26JN]

Amend ERISA and Internal Revenue Code: Committee on Education and Labor (H. Rept. 98-655), 8005 [5AP]

Commodity Dealers Tax Reporting Requirements: Committee on Finance (excerpt), 20798 [25JY]

Conference: H.R. 4170, Summary of Revenue Provisions of the Tax Reform Act, 19019 [27JN]

Contract Disputes Act Amendment To Eliminate Requirement That Claims Be Certified: Committee on the Judiciary (H.R. 3668) (H. Rept. 98-872), 19171 [27JN]

Exempt Certain Property of Jewish War Veterans, U.S.A. National Memorial, Inc.: Committee on the District of Columbia (H.R. 4994) (H. Rept. 98-1023), 25272 [13SE], 25503 [14SE]

Family Farm Integrity: Committee on Ways and Means (1976 excerpt), 8700 [11AP]

Federal Income Tax Exemption for Armed Forces Members Who Die as a Result of Hostile Actions Overseas: Committee on Finance (S. Rept. 98-364), 5130 [12MR]

Federal Tax Policy: Joseph A. Pechman (excerpt), 2906 [22FE]

Fiduciary Standards for State and Local Public Employee Pension Plans and Federal Regulation Limitation and Taxation: Committee on Education and Labor (H.R. 5144) (H. Rept. 98-1138), 30204 [4OC]

Foreign Investment in Real Property Tax Act: Dept. of the Treasury (excerpt), 19705 [28JN]

Foreign Taxation of Fees Paid to U.S. Firms for U.S. Services, 30649-30654 [5OC]

Highlights From ``End Results—Impacts of Federal Policies Since 1980 on Low Income Americans'': Center on Budget and Policy Priorities for Interfaith Action for Economic Justice, 25418 [13SE]

Illinois and the Drain of Federal Funds: Senator Dixon, 24770 [11SE]

Improve Assets Verification for Benefits Under Supplemental Security Income: Committee on Ways and Means (H.R. 5362) (H. Rept. 98-664), 8347 [9AP]

Improvement of Retirement Benefits and Provision for Greater Equity Under Worker's Pension Plans: Committee on Ways and Means (H.R. 4280) (H. Rept. 98-655), 12839 [17MY]

Legal Services for Employees: Committee on Ways and Means (H.R. 5361) (H. Rept. 98-1050), 26589 [24SE]

Mechanism for $1 Contribution From Overpayment of Taxes to U.S. Olympic Committee: Committee on the Judiciary (H. Rept. 98-711), 10242 [26AP]

Osage Indian Oklahoma Estate Inheritance Exemption: Committee on Interior and Insular Affairs (H.R. 3971) (H. Rept. 98-1114), 28143 [1OC]

———Committee on Interior and Insular Affairs (H.R. 6303) (H. Rept. 98-1115), 28143 [1OC]

Policies Contributing to Poverty Among Families and Children, 22246 [2AU]

Private Contracts for Collection of Debt Owed the U.S.: Committee on Governmental Affairs (S. 1668) (S. Rept. 98-511), 15846 [12JN]

Republican Budget Plan, 8577 [10AP]

Retention of Tax Refunds To Offset Delinquent Debts: GAO (excerpt), 9107 [12AP]

State Income Tax Information—National Archives and Records Administration Act (S. 905), 17913 [21JN]

Tax Cut of 1981: CBO, 16033 [13JN]

Tax Equity and Fiscal Responsibility Act Amendment Regarding Federal Unemployment Tax Rate Increase in State Unemployment Compensation Laws: Committee on Ways and Means (H.R. 6112) (H. Rept. 98-1043), 26379 [20SE]

Tax Indexing Proposal (excerpt), 30268 [4OC]

Tax Reform: Committee on Rules (H. Rept. 98-617), 5533 [14MR]

———Committee on Ways and Means (H. Rept. 98-432), 4528 [5MR]

Tax Reform Act: enact (H.R. 4170), Committee of Conference, 18040-18450 [22JN]

Tax Shelters: Joint Committee on Taxation (excerpt), 8548 [10AP]

Termination of Exclusion for Amounts Received From Certain Education Assistance Programs: Committee on Ways and Means (H.R. 2568) (H. Rept. 98-1049), 26589 [24SE]

Treaty With Canada Regarding Taxes on Income and Capital: Committee on Foreign Relations (Ex. Rept. 98-22), 13082 [21MY]

Treaty With Denmark for Avoidance of Double Taxation and Evasion Regarding Taxes on Estates, Inheritances, Gifts, and Other Transfer Items: Committee on Foreign Relations (Ex. Rept. 98-26), 14112 [24MY]

———Committee on Foreign Relations (Ex. Rept. 98-23), 13082 [21MY]

Treaty With France Regarding Taxes on Income and Property: Committee on Foreign Relations (Ex. Rept. 98-24), 13082 [21MY]

Treaty With Sweden for Avoidance of Double Taxation and Evasion Regarding Taxes on Estates, Inheritance, and Gifts: Committee on Foreign Relations (Ex. Rept. 98-25), 13082 [21MY]

Rulings of the Chair

Balanced Budget Act: enact (H.R. 6300), 28505, 28522 [2OC]

Federal Boat Safety Act: amend (H.R. 2163), 10859, 10860 [3MY]

Statements

Accounting Profession: Thomas L. Holton (sundry excerpts), 19006 [26JN]

Agricultural Investments and Taxation (sundry excerpts), 20017 [29JN]

Balance the Budget by Changing the Role of Government: Senator Durenberger (1982), 2191 [8FE]

Budget Reduction Proposal: Walter F. Mondale, 31424 [10OC]

Capital Gains Tax Status: John F. Kennedy, 8685 [11AP]

———National Small Business Association, 8685 [11AP]

City on a Hill: John Winthrop (excerpt), 17076 [19JN]

Collection Policies of IRS: Donald Alexander, 1321 [1FE]

Deferred Payment of Interest on Low-Income Housing Projects (excerpt), 9193 [12AP]

Discrimination in Property Taxation of Interstate Commerce: Marlow W. Cook, 17893 [21JN]

Economic Impact of a Tax Cut: John K. Galbraith (1979 excerpt), 22229 [2AU]

———Walter Heller (1979 excerpt), 22229 [2AU]

Employee Stock Ownership Act (H.R. 5095) (sundry excerpts), 5089 [8MR]

Federal Advisory Committee Act Requirements for Advisory Committees (excerpt), 10266 [26AP]

Federal Deficit Reduction: Alice M. Rivlin, 10642 [2MY]

———Paul A. Volcker, 10640 [2MY]

Federal Employees' Day Care Benefits Study Act (H.R. 6269) (sundry excerpts), 25934 [18SE]

Higher Education Investment Plan: Citizens League of Baltimore, MD, 13281-13282 [22MY]

Impact of Proposed Deduction Disallowance: Dept. of Defense, 16701 [15JN]

Imputed Interest Rates: Dept. of the Treasury (excerpt), 20078 [29JN]

Omnibus Deficit Reduction Act Conference Report (H.R. 4170): Delegate Corrada, 19304 [27JN]

———National Farmers Organization, 19275 [27JN]

———Senator Armstrong, 19279 [27JN]

Ratification of Sundry Tax Treaties: Joint Committee on Taxation, 19504-19512 [28JN]

Real Estate Syndicators: Mitchell Hochberg (excerpt), 20076 [29JN]

Reauthorize Issuance of Mortgage Revenue Bonds (H.R. 4170), 5099 [8MR]

Response to Joint Tax Committee Report on the Waste-End Tax, 23530 [9AU]

Severance Tax on Power Resources: Senator Dixon, 20564 [24JY]

———Senator Stevens, 20565 [24JY]

State Responsibility Under the Payment-in-Lieu-of-Taxes Act: Sec. of the Interior, 7894 [4AP]

Tax Cut of 1981: James Gwartney, 16037-16042 [13JN]

———Lawrence S. Pratt, 16031 [13JN]

———Richard Rahn, 16035-16037 [13JN]

———Richard Vedder and Lavell Gallaway, 16030 [13JN]

Tax Indexing: sundry, 8565 [10AP]

Tax Reform Act (H.R. 4170): American Association of Retired Persons (excerpt), 19064 [29JN]

———Representative Daschle, 8839 [11AP]

Tax Status of Foreign Entity Leasing: Dept. of the Treasury, 8698 [11AP]

Tax Treatment of Interest Paid to Foreign Persons: Robert S. McIntyre, 19050 [27JN]

Studies

Corporate Income—Taxes in the Reagan Years: Citizens for Tax Justice, 32582-32584 [12OC]

New Jobs, Business Expansions Mark State Enterprise Zone Efforts: Sabre Foundation, 23316 [9AU]

Summaries

Deficit Reduction Tax Act (H.R. 2163), 8370-8391 [9AP]

Fairness for Adopting Families Act (S. 2330), 2922 [22FE]

Medicare Incentives Reform Act (S. 2752), 16013 [13JN]

Omnibus Anti-Poverty Act (H.R. 4920): health related provisions, 5684 [15MR]

Omnibus Deficit Reduction Act Conference Report Provisions (H.R. 4170), 19257-19261 [27JN]

Phantom Tax Reform Act, 3305 [23FE]

Real Estate Investment Trusts Tax Provisions Revision Act (H.R. 6236), 25263 [13SE]

Tax treatment of generation-skipping transfers (H.R. 6260), 25919 [18SE]

Surveys

Northeast-Midwest Superfund: Northeast-Midwest Congressional Coalition, 22298 [2AU]

Tables

Bradley-Gephardt tax proposals, 24069 [10AU]

Comparisons of present tax rates and SELF tax rates, 29157 [3OC]

Corporate tax rate, 9138 [12AP]

Energy conservation credit (1981)—before limitation, 25399 [13SE]

Federal income tax exemption amounts 1913-82, 9155 [12AP]

Federal income tax exemptions in constant 1948 dollars, 9155 [12AP]

Federal revenues by source as a percent of total revenues, 9138, 9139 [12AP]

Housing outlook, 10712 [2MY]

Illinois coal severance taxes (1982), 2785 [21FE]

Income tax threshold relationship to poverty level, 9164 [12AP]

Major American companies paying zero or less in Federal income tax, 32593 [14NO]

Motor fuels tax status, 8437 [9AP]

Omnibus Deficit Reduction Act conference report (H.R. 4170), 19266 [27JN]

Personal income indexing laws, 8572 [10AP]

Poverty levels and Federal tax amounts for different family sizes with earnings equal to poverty level, 5679 [15MR]

Revenue effect of exemption for low-income housing deferred payments—Cranston amendment, 8598 [10AP]

Revenue effect of the tax freeze, 8868 [11AP]

SELF-Tax Plan Act (S. 1040), 15860, 15862 [12JN]

Tax credit for residential energy conservation expenditures (H.R. 6244), 25397 [13SE]

Tax penalty for two-earner couples, 9209 [12AP]

University of Michigan estimates of public views on inflation, 10245 [26AP]

Telegrams

Imputed interest rates: Donald H. Treadwell for the National Association of Realtors, 31170 [10OC]

Tax sheltered automobiles, 9132 [12AP]

Testimonies

Targeted Jobs Tax Credit Act (H.R. 5094): Representative Ford, 9058 [11AP]

Texts of

H. Con. Res. 328, correcting technical errors in enrollment of the Tax Reform Act, H.R. 4170, 19067-19074 [27JN]

H. Con. Res. 346, sense of the Congress the U.S. should not issue bearer or zero coupon debt instruments, 23207, 23209 [8AU]

H. Con. Res. 378, technical corrections in enrollment of H.R. 5361, to extend employer tax exemption relative to group legal services, 32308 [11OC]

H.R. 1561, relief of Meals on Wheels of the Monterey Peninsula, Inc., 28448 [2OC]

H.R. 2071, amend Payment-in-Lieu-of-Taxes Act, 7894 [4AP]

H.R. 2568, tax treatment of employer-provided educational assistance benefits, 28015 [1OC]

H.R. 3971, exemption of Osage Indians from estate or inheritance taxes, 28478 [2OC]

H.R. 4170, Tax Reform Act, 8845, 8864, 8869-8985 [11AP]

H.R. 4206, exempt members of the Armed Forces killed in action from income tax, 2962 [22FE]

H.R. 4701, eliminate investment tax credit for dairy farmers, 1159 [31JA]

H.R. 4702, clarification of definition of articles produced in Puerto Rico or the Virgin Islands for determining Federal revenues transferred, 1134 [31JA]

H.R. 4770, reauthorize issuance of mortgage revenue bonds, 2165 [7FE]

H.R. 4816, taxation of domestic corporations established in foreign countries, 2635 [9FE]

H.R. 4854, Congressional Salary Act, 2624 [9FE]

H.R. 4869, Coal Severance Tax Prohibition Act, 2786 [21FE]

H.R. 4940, modify unitary method, 3302 [23FE]

H.R. 4994, tax exemption for property of the Jewish War Veterans, U.S.A. National Memorial, Inc., 25522 [17SE]

H.R. 5012, authorize tax deduction for contributions to the United Nations, 4242 [1MR]

H.R. 5070, estate tax provisions regarding family farms and businesses, 5082 [8MR]

H.R. 5199, clarify the farm syndicate tax rules apply to jojoba beans, 6069 [20MR]

H.R. 5312, exclude certain financial assistance from gross income of State-insured financial institutions, 7645 [3AP]

H.R. 5361, to extend tax provision to encourage employers to provide legal services to employees, 28019 [1OC]

H.R. 5450, tax status of Indian tribal governments, 9563 [12AP]

H.R. 5506, New Economic Recovery Act, 9973 [25AP]

H.R. 5807, travel deductions for construction workers, 15520 [7JN]

H.R. 5821, permit taxpayers to disregard certain retroactive administrative and judicial interpretations of the tax code, 15968 [12JN]

H.R. 5955, reduce paperwork required of the aged for benefits and services, 20375 [29JN]

H.R. 6029, proposed tax credit for television subtitle equipment for the hearing impaired, 21355 [26JY]

H.R. 6112, impact of the effect of the 1985 increase in Federal unemployment tax rate on small business, 28030 [1OC]

H.R. 6125, eligibility of securities for a zero tax rate, 24163 [10AU]

H.R. 6168, Funds Availability Act, 24145 [10AU]

H.R. 6169, limit use of industrial development bonds, 24141 [10AU]

H.R. 6231, transitional rule for treatment of certain airline employee travel benefits, 25194 [12SE]

H.R. 6246, Uniformed Services Former Spouse Protection Act amendment, 25419 [13SE]

H.R. 6269, Federal Employees' Day Care Benefits Study Act, 25936 [18SE]

H.R. 6300, Balanced Budget Act, 28504 [2OC]

H.R. 6306, reduce required minimum interest rate on loans for seller-financed property, 26859 [25SE]

H.R. 6416, business and residential solar energy tax credits, 30741 [5OC]

H.R. 6420, Cash Flow Income Tax Act, 31752-31756 [10OC]

S. 2231, limit business tax deductions on luxury automobiles, 883 [30JA]

S. 2232, limit business tax deductions on luxury automobiles, 884 [30JA]

S. 2243, Taxpayers' Bill of Rights Act, 1321 [1FE]

S. 2257, Senior Citizens Tax Improvement Act, 1875 [6FE]

S. 2285, Federal Spending Control Act, 2489 [9FE]

S. 2286, Tax Expenditure Control Act, 2490 [9FE]

S. 2306, regulations governing holdings of employee stock ownership plans, 2520 [9FE]

S. 2319, Tax Shelter Reform Act, 2907-2908 [22FE]

S. 2323, tax treatment of golden parachute payments, 2910 [22FE]

S. 2330, Fairness for Adopting Families Act, 2922 [22FE]

S. 2337, exempting Sun Oil Co. employees from taxation on certain unemployment benefits, 3152 [23FE]

S. 2343, reform of alternative minimum tax, 3172 [23FE]

S. 2355, Highway Tax Reduction Act, 3592 [28FE]

S. 2376, Option Tax Reform Act, 3823 [29FE]

S. 2394, tax credit for purchase of automobile child restraint systems, 4765 [7MR]

S. 2447, Corporate Distribution Tax Reform Act, 5887-5889 [20MR]

S. 2522, improve operations of credit unions, 7393 [2AP]

S. 2600, Fair and Simple Tax Act, 10128-10133 [26AP]

S. 2691, tax treatment of refundable deposits on beverage containers, 12935 [18MY]

S. 2705, tax treatment of savings accounts for, 13278-13280 [22MY]

S. 2752, Medicare Incentives Reform Act, 16015-16025 [13JN]

S. 2791, Organ Transplant Contributions Act, 18630 [26JN]

S. 2795, Economic Competitiveness and Cooperation Act, 19349-19378 [27JN]

S. 2822, imputed interest rates on sale or exchange of certain real property, 19661 [28JN]

S. 2833, limit to the national median household income the amount of off-farm income which could be sheltered by farm losses, 20019 [29JN]

S. 2869, tax credit for expenses incurred in the purchase of television subtitle equipment, 21097 [26JY]

S. 2894, imputed interest rates on sale or exchange of certain agricultural property (S. 2894), 21624 [31JY]

S. 2903, private-sector tax incentives to finance construction or rehabilitation of State or local correctional institutions, 22132 [2AU]

S. 2905, taxation of distilled spirits from Puerto Rico and Virgin Islands, 22330 [3AU]

S. 2908, tax treatment of certain unrelated business transactions by tax-exempt organizations, 22515 [6AU]

S. 2913, clarify tax treatment of sale/leaseback transactions of credit unions, 22641 [7AU]

S. 2914, Enterprise Zone Act, 22692-22699 [8AU]

S. 2948, Fair and Simple Tax Act, 23827-23833 [10AU]

S. 2981, use of tax revenues to reduce budget deficit, 24688 [10SE]

S. 2982, State Minimum Return Act, 24769 [11SE]

S. 2995, tax treatment of air travel benefits, 25368 [13SE]

S. 3032, equitable imputed interest rates on sale or exchange of certain real property, 27504 [27SE]

S. 3042, Broad-Based Enhanced Savings Tax Act, 28393-28398 [2OC]

S. 3052, exclude Dept. of HUD public housing notes from certain provisions of law concerning private activity bonds, 29159 [3OC]

S. 3057, extend energy conservation investment tax credit to diesel-electric locomotives, 29164 [3OC]

S. 3062, relief from imputed interest rates on sale of certain real property, 29168 [3OC]

S. 3089, incentive stock options, 32027 [11OC]

S. 3090, Small Business Consumed Income Tax Act, 32029 [11OC]

S. Con. Res. 91, continue present tax status of mortgage-backed builder bonds, 1695 [2FE]

S. Res. 385, promote tax deductibility of residential mortgage interest payments, 10712 [2MY]

Transcripts

Debate Between President Reagan and Walter F. Mondale, 31048-31057 [9OC]

Treaties

Resolutions of ratification for sundry treaties, 19515, 19516 [28JN]