TAXATION
Addresses
Assault on Benefits—Deficit Thinking: Stuart J. Brahs, 8479-8480 [18AP]
Expanded Capital Ownership—Only Answer to Creeping Socialism: President Reagan (1974), 14234 [4JN]
Gnomons, Words and Policies: Walter B. Wriston (excerpt), 23471 [11SE]
Independent Oil and Gas Producers and Proposed Changes in the Tax Code: Mack Wallace, 31250 [8NO]
Outlook for Tax Reform: Representative Rostenkowski, 3954 [27FE]
Ownership Shares for Workers: President Reagan (1974), 14235 [4JN]
Tax Reform and Common Sense: J. Tylee Wilson, 29536 [29OC]
Tax Reform and the Preservation of America's Heritage: J. Jackson Walter, 19242 [16JY]
Tax Treatment of Hotels and Motels: Walter S. Mason, Jr., 32876 [20NO]
Advertisements
Some very intelligent people would like the IRS to send them away, 22990 [5SE]
Tax reform issues: California newspaper, 12982 [21MY]
Amendments
Bonding requirements for alcohol fuel production plants, 38768 [20DE]
Compact of Free Association: approve (S.J. Res. 77), 32057 [14NO]
Foreclosures: exclusion of certain net capital gain of insolvent taxpayers from alternative minimum tax (S. 418), 22428 [1AU]
Housing: simplify imputed interest rules (H.R. 2475), 16976 [24JN]
Motor vehicles: repeal log book requirement for business vehicles (H.R. 1869), 7067 [2AP], 7296, 7298, 7300, 7389 [3AP]
Real property: simplify rules on imputed interest rates (H.R. 2475), 17280, 17297, 17299, 17300, 17303, 17308, 17311, 17313, 17374 [26JN]
Superfund: temporary extension of excise tax (H.R. 3453), 26896, 26912 [9OC]
Tax Reform Act: enact (H.R. 3838), 34885-34907-34983 [6DE], 35290 [9DE], 35788 [10DE], 37372-37373, 37374, 37380-37446 [17DE]
Tobacco industry: extend application of certain excise taxes (H.R. 3981), 37847 [18DE]
———extend certain excise taxes (H.R. 3722), 37706 [18DE]
Analyses
Agricultural Land Value Stabilization Act (S. 1340), 16795 [21JN]
Debt Collection Act Amendments, 24106 [18SE]
Dept. of the Treasury Tax Reform Provisions Relative to Business Income: Arthur Andersen & Co., 8523 [18AP]
Health Care Savings Account Act (H.R. 3505), 26097 [3OC]
Mutual Funds Investment Act (H.R. 3397), 24570 [20SE]
Permanent Rules on Imputed Interest Rates on Seller-Financed Property Sales (S. 217), 740 [22JA]
Proposed Fair Share Minimum Tax, 11208 [8MY]
Tax Deduction for Contributions of Equipment to Vocational Education Programs (S. 448), 2194 [7FE]
Tax Reform Act, 34241 [4DE]
Truth in Savings Act (H.R. 2282), 10904 [7MY]
Use of Underutilized Small Businesses With Respect to Tax Exempt Bonds (H.R. 2551), 12718 [21MY]
Voter Interest and Participation Act (H.R. 2906), 17889 [27JN]
Appointments
Conferees: H.R. 1869, bill to repeal certain contemporaneous tax recordkeeping requirements, 9257 [24AP]
———H.R. 1869, repeal log book requirement for business vehicles, 7320 [3AP]
———H.R. 2475, simplification of imputed interest rates, 22640 [1AU]
———H.R. 2475, simplify rules on imputed interest rates
Articles and editorials
An All-American Crusade, 18744 [11JY]
As Americans Spend, Wary Japanese Save, and Taxes Are a Cause, 20517 [25JY]
As Reagan Promised, Rich Pay More, 6989 [1AP]
Bad Idea Worries Puerto Rico, 11912 [14MY]
Bad Tax for Superfund, 14552 [5JN]
Banks, Taxes and Greed, 28010 [17OC]
Best Fringe Benefit in Town—The New 401-K Plan, 33147 [21NO]
Blame the President, Please—He's Responsible for Ruinous Deficit, and Making It Worse, 30349 [1NO]
Bottom-Line Comparison of the Tax Reform Plans—Part II, 14801 [6JN]
Budget-Process Measure Sets Up Choice of Two Evils—Raise Taxes or Cut Defense, 30546 [5NO]
Buyer of Conrail—Tax Credits, 3657 [26FE]
Bye-Bye, Supply Side—You Never Did Make Much Sense, But That Wasn't the Point, 22766 [1AU]
Call for Higher Taxes on Gasoline, 6134 [26MR]
Can Congress Walk and Chew Gum?, 37157 [17DE]
Capital Gains, 2301 [7FE]
Checking Out the Checkoff, 14232 [4JN]
Chinese Effect New Import Taxes, 25614 [2OC]
Cigarette Tax Cut Threat to Teens, 27301 [10OC]
CODA's and IRA's, 37717, 37718-37719 [18DE]
Comparable Worth? Looney Tunes or Long Overdue?, 12650-12653 [20MY]
Congress Tiptoes Toward Plan That Could Cost Alabama Its Entire Food Stamp Program, 32728 [20NO]
Coping With the Economic Slowdown, 11890 [14MY]
``Corporate Welfare'' Is Their Target, 5588 [19MR]
``Corporate Welfare'' Unfair to All of Us, 5589 [19MR]
Crude Politics—Protective Tariffs on Oil Imports Would Cost the U.S. Dear, 24882 [24SE]
Crushing Tax Burden of the Poor, 11931 [14MY]
Curing That Deficit, 6134 [26MR]
Dear Rosty—Sensational, 14779 [6JN]
Deductibility of State and Local Taxes Against Federal Income Taxes, 18065 [8JY]
Deductibility Proposal Is Unfair and Ill Advised, 16899 [21JN]
Deduction Question Might Ground Tax Reform Plan, 32906 [20NO]
Deficit. Remember the Deficit?, 27206 [10OC]
Demagoguery Over a Deduction, 17077 [25JN]
Derailing the Conrail Deal, 6373 [26MR]
Desirable Goal—More Flexibility for Labor, 24016 [17SE]
Despite Scuffling, Tax Bill Is Badly Needed, 36771 [16DE]
Destructive Shipbuilding Policy, 19530 [17JY]
Disarm the Deficit—End Corporate Tax Dodges, 6886 [28MR]
Disaster for Oregon?, 27980-27982 [17OC]
Disparity in Tax Laws Could Hurt Crewmen, 2185 [7FE]
District Heating/Cooling and Mechanical Contractors—On the Side of the Angels, 27991 [17OC]
Don't Be Fooled by Those Auto Profits, 13392 [23MY]
Don't Derail Indexing, 1075 [24JA]
Dual Taxation System Unearths Revenue, *****, 2844 [20FE]
Eliminating State-Tax Deductibility Is a Big, Bad Revenue Raiser, 28717 [23OC], 29058 [24OC]
Energy Tax-Shelter Plans Offered Much—Perhaps, State Officials Allege, Too Much, 14826 [6JN]
Excuses, Excuses—This Is Real Progress, 37158 [17DE]
Expanding Ownership (1980), 14235 [4JN]
Facts and Comments, 6134 [26MR]
Family's Home Drops in on Coal Mine, 22441 [1AU]
Federal Probes Outline Breakdown at the IRS (series), 36240-36247 [12DE]
Fight Looms in Congress Over Real Estate Taxes, 779 [22JA]
Fisher Leaves the Government High and Dry, 20970 [29JY]
Flaw in Radical Tax Reform, 2609 [19FE]
Foe of Waste Got a Break—Grace's Firm Wiped Out U.S. Tax Bill Over 3 Years, 6093 [25MR]
Food Stamp Tax Ban Would Cost State $23 Million, 32873 [20NO]
For a Tax-Reform Plan—Now, 10195 [1MY]
For at Least Two DAVers, the Promise of Normandy Has Been Thrown Out, 3109 [22FE]
For Population Control Groups, It's Fat City, 34382 [4DE]
Fringe Benefits—Time for Modest Reforms, 1105 [24JA]
Gloomy Clarity, 14255 [4JN]
Good Start, 37157 [17DE]
Gulf Refinery in South Philadelphia for Sale, Chevron Says, 23111 [9SE]
Happy Returns, 6097 [25MR]
Harvesting the Tax Code, 9185 [24AP], 10369 [2MY]
Helping the Poor, 11505 [9MY]
Hit OPEC While It's Down, 6135 [26MR]
Housing Officials Say Reagan Reform Would End Program, 20861 [26JY]
How Low Rates Are Shifting the Tax Burden—Share Paid by the Rich Climbs Again, 5065 [7MR]
How President's Tax Reform Plan Affects Massachusetts, 18983 [15JY]
Imputed Interest Rates, 17088 [25JN]
Increase in Taxes, 9847 [30AP]
Indexed Taxes and Honesty, 1073 [24JA]
IRS on Tax Cheating (excerpt), 659 [21JA]
IRS Seen as Lax on Cash Transfers, 30983 [7NO]
IRS Urges Retention of Recordkeeping Rules, 5005 [7MR]
Is High Tech Unpatriotic?—We're Giving Tax Breaks so Atari Can Ship Jobs Overseas, 31282 [12NO]
Is Stagflation Taking Shape?, 11925 [14MY]
Item Veto Mirage, 22033 [31JY]
It's Still a Long Road to a Worthwhile Tax Reform, 31808 [13NO]
Kamikaze Economics—Prosperity and Growth Are Imperiled by Protectionsim, 27298-27300 [10OC]
Letter From Las Vegas, NM—Renaissance That Tax Reform Could Smother, 18913 [11JY]
Local Incentives Draw Industry to Poorer Zones, 22014 [31JY]
Logic of the Gas Tax, 6136 [26MR]
Louisville's Zone Targets People, 28597 [23OC]
Making War the Private Way, 23453 [11SE]
``Minimum Tax'' Has Lived Up to Its Name, Data Shows, 13396 [23MY]
More Americans Using Foreign Tax Havens, 22936 [4SE]
Mr. Reagan Has Imposed a Tax, 22068 [31JY]
Mr. Reagan's Tax Bill, 23348 [11SE]
Municipal Tax Exemption Ought To Be Preserved, 28438 [22OC]
New IRS Rules Asking Impossible, 1641 [31JA]
New Model for Growth?, 24414 [19SE]
``Nightmare'' Seen if Congress OK's Food Stamp Bill, 32727 [20NO]
No Free Ride, 24210 [18SE]
Obscure Tax Rule on Certain Real Estate Sales May Trigger a Messy, Costly Fight in Congress (excerpt), 17086 [25JN]
Oil Bust, 38769 [20DE]
Oil Trouble Ahead, 11904 [14MY]
One Tax ``Reform'' Threatens Home and Business Insurance, 35825 [10DE]
Our Economic Thinking Becoming Totally Incoherent, 35840 [10DE]
Partial ESOP Leveraged Buyout, 846-847 [22JA]
Petroleum Futures Continue To Fall, 36215 [12DE]
Plan for a Republican War on Poverty, 24018 [17SE]
Preserving the Charitable Deductions, 17560 [26JN]
Private Clubs—Miami, Like the Bar, Will Do the Right Thing, 16896 [21JN]
Property Tax Revolt, 2832 [20FE]
Proposal To Impose Tax on Imported Oil, 22909 [4SE]
Puerto Rico Sees Harm in Tax Plan—Reagan Would Drop Provision Credited for Thousands of Jobs in Commonwealth (excerpts), 23126 [9SE]
Puerto Rico Supports Tax Credit, 10388 [2MY]
Reagan Plan May Hit Middle-Income Taxpayer Hardest, 15361 [12JN]
Reagan Plan Taxes Now on Money You Get Later, 22933 [4SE]
Reagan Tax Reform Proposal Lowers Taxes for All Income Groups, 20390 [24JY]
Reaganomics—Some ``Failures''!, 34357 [4DE]
Real Reform Is Up to the Democrats, 15046 [10JN]
Relative Tax Burden of the Petroleum Industry, 24566 [20SE]
Revolution Worth Fighting, 14788 [6JN]
Ridiculous Regulations, 7316 [3AP]
Right Way To Help Low-Income Families, 17323 [26JN]
Save the Jobs Tax Credit, 23049 [9SE]
Sensible—A Tax To Fuel the Economy, 27206 [10OC]
Shoe Tax Beckons, 22907 [4SE]
Six Economic Myths, 36773 [16DE]
Sneak Attack on Campaign Finance, 14232 [4JN]
Soaking the Rich Through Tax Cuts, 6098 [25MR], 6897 [28MR]
Social Security Benefit Tax, 17511 [26JN]
Sour Medicine, but Good for Us, 29539 [29OC]
Southern Governors, Mainland Unions, and Hispanic Attorneys Support Retention of Section 936, 23668 [12SE]
Southern Governors, Mainland Unions and Hispanic Attorneys Support Retention of Section 936, 23668 [12SE]
Spending Less on Campaigns, 17890 [27JN]
Spreading the Bonus Bucks, 24016 [17SE]
Springtime for OPEC, 6136 [26MR]
Starship Enterprise, 4234 [28FE]
State and Local Taxes Are Regressive, 16454 [19JN]
Stunning Win, or Loss, for the Poor, 36361 [12DE], 37156, 37158 [17DE]
Successful Tax Break at Risk, 22023 [31JY]
Take My Subsidy—Please, 14604 [6JN]
Takeovers—The Market Test, 15588 [13JN]
Taking the King's Side, 30396 [4NO]
Tax Breaks for Farmers—Help or Hindrance?, 7018 [2AP]
Tax Burden Is Unfair, 10900 [7MY]
Tax Cut Show-and-Tell for Bonn, 10597 [6MY]
Tax Gasoline $1 a Gallon, 6135 [26MR]
Tax Incentives for Issuance of Participating Debentures, 22474 [1AU]
Tax Plan Is Already Altering Some Markets in Real Estate, 1252-1253 [29JA]
Tax Proposal Eliminated for Partnerships, 12986 [21MY]
Tax Reform Act, 37163 [17DE]
Tax Reform (excerpts), 35284 [9DE], 35948 [11DE]
Tax Reform's Sting in Puerto Rico, 20150 [23JY]
Tax Reform—Yes—With Three Conditions, 2315 [7FE]
Tax Report, 23236 [10SE]
Tax Reshuffle Gone Awry, 29064 [24OC]
Tax Shelters—Suit Against Solar Equipment Promoters Alleges $78 Million Potential Tax Loss, 14826 [6JN]
Tax Smokers, Not Growers, 21487 [30JY]
Tax Will Be Simplified, and Then You'll Really Get Pasted, 15797 [13JN]
Taxation (excerpt), 31420 [12NO]
Tax-Cut Proposal in India Budget Recalls Reagan Plan for Stimulus, 6883 [28MR]
Taxes and the Deficit, 851 [22JA]
Taxes and the Poor, 24400 [19SE]
Taxing Health Insurance, 15792 [13JN]
Taxing the Poor, 11506 [9MY], 11931 [14MY]
Tax-Reform Mirage, 32878 [20NO], 36927 [17DE]
Tax-Reform Monster That's Coming to Life, 29771 [30OC]
Tax-Return Backlog Grows in Wake of Computer Woes, 19815 [19JY]
That Import Surcharge—Why Would the Democrats Repeat a Republican Mistake?, 22922 [4SE]
Things for Tax Code Tinkerers To Remember, 30102 [31OC]
Tide Shifts Toward Tax Reform, 6486 [27MR], 7730 [4AP]
Time for Truth—Taxes Must Rise, 23067 [9SE]
Time To Raise Taxes, 27205 [10OC]
Treasury Prepares a Caribbean Austerity Initiative, 8073 [16AP]
Troubled IRS/Troubled Taxpayers (excerpt), 12219 [15MY]
Ture Backs Up His Defense of Section 936, 15804 [13JN]
Two-Rate Tax of Five Cities Put on Film, *****, 2845 [20FE]
U.S. Dependence on Oil, Gas Imports May Grow—Domestic Production Isn't Keeping Pace With Demand, 11903 [14MY]
Understanding How ``Supply Side'' Works, 11910 [14MY]
Unpaid Mortgages Burden for Town, 13863 [24MY]
Unplug Computer Snooping Plan, 31525 [12NO]
Urban Emphasis, 3073 [21FE]
Value-Added Tax (excerpt), 24751 [24SE]
Value-Added Tax (sundry excerpts), 34823 [5DE]
Volunteer Tax Help for Elderly—One of Government's Best Investments, 1504 [31JA]
Vouchers Are a Copout, 37507 [17DE]
Warning—Tax Equity Hasn't Worked That Way, 13659 [23MY]
Washington's 10 Worst Boondoggles, 12016 [15MY]
Way To Keep the Government Honest, 1075 [24JA]
What's Good for America—Is Good for General Motors, 24421 [20SE]
Why Tax Indexing Must Not Be Repealed, 1074 [24JA]
Win-Win Tax Bill for Everyone, 1471 [31JA]
Wisconsin Pioneers Tax Reform, 28258 [22OC]
Without Real Reform, Our Tax System Could Collapse, 2854 [20FE], 3978 [27FE]
Worst Scenario Likely for Puerto Rico With the Elimination of Section 936, 15037 [10JN]
Wrong Track—Education Voucher Argument Fallacious, 38670 [19DE]
Bills and resolutions
Abortion: deny tax-exempt status to certain organizations (see H.R. 2897)
———$1 tax return checkoff for national trust fund for indigent persons (see H.R. 608)
Accelerated cost recovery: domestic content requirement (see H.R. 3051)
Adoption: modify deduction for certain expenses (see H.R. 2793)
Aeronautics: determination of value of air transportation provided to employees (see S. 839; H.R. 2078)
———excise tax exemption for certain emergency medical transportation (see S. 1661; H.R. 3139)
———exempt certain emergency transportation from excise tax on transportation by air (see H.R. 734)
———report of information relative to airline passes provided under frequent flier program (see H.R. 2257)
———restriction on business deduction by airlines (see H.R. 136)
———tax treatment of certain fringe benefits provided to parents of airline employees (see S. 1101)
———tax treatment of commercial pilots (see H.R. 2399)
———transitional rule for treatment of certain air travel benefits provided to employees of airlines (see S. 120)
———treatment of certain fringe benefits provided to parents of employees (see H.R. 1248)
Affiliated group: amend definition (see H.R. 1045)
Aged: adjustments in tax credits (see H.R. 407)
———complete deduction of medical expenses (see H.R. 803)
———credit for certain caring expenses (see H.R. 644)
———credit for expenses incurred in care of certain family members (see S. 779)
———credit for expenses incurred in care of dependents (see H.R. 955)
———credit for maintaining a household for certain dependents (see H.R. 1192)
———deduction for cost of medically custodial care (see H.R. 723)
———deduction for expenses incurred in care of certain dependents (see H.R. 915)
———partial tax exemption of annuities or pensions (see H.R. 146)
———provide refundable tax credit for households which include (see H.R. 406)
———refundable credit for increases in real property tax and utility bills (see H.R. 405, 476)
———refundable credit for property taxes on rent paid for principal residence (see H.R. 1167)
———refundable tax credit for maintaining households which include a handicapped (see H.R. 2114)
———suspend penalty for failure to pay estimated income tax in those aged 62 (see H.R. 411)
Agricultural loans: determine feasibility of exempting from Federal income tax interest paid on certain bonds and deposits (see H. Con. Res. 8)
Agricultural vehicles: exempt certain uses (see H.R. 535)
Agriculture: application of farm syndicate rules to inedible fruits and nuts (see H.R. 726)
———credit against tax for contributions of commodities to certain tax-exempt organizations (see H.R. 3059)
———deduction of losses from nonfarm business income (see H.R. 1120)
———disallow certain credits and deductions and preclude capital gains treatment for use and disposition of certain highly erodible lands and wetlands (see S. 1786)
———exclusion of certain interest from sale of land (see H.R. 544)
———exclusion of gain from sale of a farm by individual engaged in the trade or business of farming (see H.R. 3802)
———exemption from minimum tax for capital gains on sales of property by insolvent farmers (see H.R. 2277)
———exemption from paperwork requirements relative to deductions of vehicle expenses (see S. 36)
———imputed interest relative to sales of farm property (see H.R. 3307)
———limit amount of farming losses which may offset other income (see H.R. 2134)
———limit certain deduction of loss for nonfarm income activities (see H.R. 1631)
———limit off-farm income sheltered as farm losses (see S. 244)
———modify tax recordkeeping requirements for certain use of motor vehicles (see S. 314)
———relief (see H.R. 2425)
———relief for insolvent farmers by excluding certain capital gains (see H.R. 3645)
———State issuance of tax-exempt bonds (see H.R. 3703)
———tax treatment of interest on certain savings certificates and obligations of Farm Credit System (see H.R. 3703)
Airlines: transportation provided to parents of employees (see S. 755; H.R. 1017)
Alcoholic beverages: additional revenues deposited in Federal hospital insurance trust fund (see H.R. 1054)
———disallow deduction for advertising expenses (see H.R. 2657)
———modify method of paying Federal excise tax (see S. 1405)
———modify method of payment of taxes (see H.R. 2274)
Alternate Energy Production Tax Act: enact (see H.R. 2498)
Alzheimer's disease: credit for expenses incurred in care of family member (see H.R. 3523)
Armed Forces: deduction for certain living expenses (see H.R. 385)
———deductions for payment of housing allowances (see H.R. 481)
———tax deductions for payment of certain expenses by members who receive housing allowances (see H.R. 3585)
———treatment of certain housing-related expenses (see H.R. 1241)
Armed forces reserves: tax credit to employers (see H.R. 3241)
Arms sales: disallow advertising expenses (see H.R. 1444)
Arts: remove certain limitations on donations of original works to museums or public libraries (see H.R. 3087)
Assets: indexing of certain (see H.R. 240)
Atomic energy: deduction for additions to reserves established for decommissioning costs associated with powerplants (see H.R. 1619)
Awards: tax treatment (see S. 743)
Bankruptcy: loss or unavailability of interest as result of (see H.R. 3499)
Banks and banking: additional tax to institutions having outstanding loans to insolvent countries receiving U.S. funds (see H.R. 139)
———conformity between loan loss reserve accounts maintained for tax purposes and financial statement purposes (see S. 1263; H.R. 2874)
———interest on deposits (see H.R. 805)
———mutual bank treatment for bad debt reserve deduction (see H.R. 815)
———permanent rules on imputed interest and assumption of loans (see S. 729; H.R. 2432)
———prompt payment of State and local property tax bills held in escrow (see H.R. 1360)
———tax exclusion of frozen interest from deposit or account in bankrupt or insolvent institutions (see H.R. 1938)
———tax exemption of interest earned on certain passbook savings accounts (see H.R. 3050)
Beverage containers: tax deduction for additions to reserves for refunds of deposits (see S. 1120)
Blood donations: deductible as gifts (see H.R. 3497)
———deduction (see H.R. 210)
Bonds: Federal tax treatment of State and local obligations (see S. Res. 242)
———status of private purpose State and local (see S. Res. 233; H. Res. 274)
Budget: across-the-board reductions of tax expenditures (see S. 556)
———constitutional amendment on balanced budget and tax limitation (see S.J. Res. 13)
———require balanced (see H.J. Res. 48)
———revenues from new taxes used to reduce deficit (see S. 125)
———temporary across-the-board reductions in tax expenditures (see H.R. 1377)
———temporary surtaxes to reduce deficit (see H.R. 895, 1041)
Buses: amortization deduction for operating rights based on a 60-month period (see H.R. 1733)
———energy percentage of investment tax credit for certain (see H.R. 2260)
Business: amend requirement for separate mailings of IRS Form 1099 statements (see H.R. 1652)
———deny expense deduction for amounts paid as restitution for fraud (see H.R. 2473, 2529)
———encourage entrepreneurial activity (see H.R. 2496)
———relief from separate mailing requirement for form 1099 statements (see S. 1115)
———repeal certain recordkeeping requirements (see H.R. 863, 1707)
Business development companies: treatment (see H.R. 1658)
Business meals: earmark savings from reduced deduction to school lunch program (see S. 308)
Business Transfer Tax Act: enact (see S. 1102)
Business use of certain property: repeal maintenance of records provisions (see H.R. 614)
———repeal record maintenance provisions (see H.R. 589, 594, 647)
Business use of property: repeal certain recordkeeping requirements (see H.R. 750, 884, 954)
———repeal limit on depreciation and deduction for investment tax credit (see H.R. 750)
———repeal maintenance of certain records (see H.R. 728)
———repeal substantiation requirements for deductions (see H.R. 779)
Businesses: deny certain tax benefits for not expanding employment (see H.R. 268)
———relief from separate mailing requirement for form 1099 statements (see S. 1722)
Canada: imported travel literature (see H. Con. Res. 48)
———travel literature (see H.R. 1002)
Capital gains: condominiums (see S. 1741)
———permanent 6-month holding period (see S. 25)
———reinvestment in certain minority investment funds (see H.R. 1224)
Caribbean nations: tax information agreement as a condition for favorable tariff treatment (see H.R. 1976)
Charitable contributions: deduction (see S. Res. 101)
———sense of the House over proposed changes of law (see H. Res. 91)
Charities: computation of standard mileage rate for certain use of motor vehicles (see H.R. 197)
———deduction for contributions by nonitemizers (see H.R. 94)
———deduction of contributions by nonitemizers (see H.R. 811)
———permanent deduction of contributions by nonitemizers (see S. 361; H.R. 587, 1209)
Chewing tobacco: excise tax (see S. 1782)
Children: deduction for adoption-related expenses (see S. 856)
Cigarettes (see H.R. 951)
———additional revenues deposited in Federal hospital insurance trust fund (see S. 820, 874; H.R. 1053, 1969)
———continue (see H.R. 844)
———cost-of-living adjustments to amount of tax and partial allocation of tax receipts to medicare trust fund (see H.R. 3039)
———earmark revenues from increased taxes to Federal Hospital Insurance Trust Fund (see H.R. 3630)
———excise (see S. 1732)
———increase tax to fund cancer research (see H.R. 3788)
———maintain current tax on a permanent basis (see S. 1633)
———partial distribution of tax proceeds to States for preventive health programs (see S. 1633)
———provide cost-of-living adjustments relative to tax increase (see H.R. 236)
Civil rights: disallow certain food, lodging, or entertainment deductions from discriminating places (see H.R. 876)
Clergy: extend time for filing application for exemption from self-employment income tax (see H.R. 3943)
Coal: increase energy investment tax credit for powerplant conversions (see H.R. 2762)
Committee on Governmental Affairs: authorize receipt and inspection of tax records by a subcommittee (see S. Res. 284)
Communications: investment credit for purchase of certain used property (see H.R. 152)
Commuting: deduction of mass transit expenses (see H.R. 2060)
Computers: modify personal holding company provisions relative to software royalties (see S. 1799)
Computers software: tax treatment of royalties relative to personal holding company provisions (see H.R. 3124, 3146)
Conrail: tax treatment of transfer of ownership to public sector (see H.R. 1930)
Conscientious objectors: establish U.S. Peace Tax Fund to receive gift and tax payments (see S. 1468; H.R. 3032)
Conservation of natural resources: investment credit for soil or water practices (see H.R. 532)
———tax credit (see S. 454)
Construction industries: overseas projects (see H.R. 3495)
Construction industry: deduction of workers' travel and transportation expenses (see S. 828; H.R. 1927)
———deduction of workers' travel expenses (see S. 1880)
———treatment of workers' travel expenses (see H.R. 2346)
Contracts: modify treatment of certain, with Government (see H.R. 2214)
Cooperative societies: right to net earnings and losses among patronage allocation units (see S. 1585; H.R. 3178)
Corporations: acquisition and management of real property for certain tax-exempt organizations (see S. 1808)
———alternative minimum tax (see S. 973)
———alternative minimum tax and expand items of tax preference (see H.R. 2023)
———deduction of dividends for noncorporate shareholders (see H.R. 1697)
———deny deduction for interest paid or incurred on loans used for corporate takeovers or attempted takeovers (see H.R. 1553)
———graduated tax rates (see S. Con. Res. 41; H. Con. Res. 123)
———income eligibility for computing section 936 credit (see H.R. 1955)
———income tax revenues allocated for payments to qualified registered voters (see H.R. 56)
———increase rate of alternative minimum tax and expand the items of tax preference (see H.R. 2424)
———modify alternative minimum tax (see S. 663)
———nondeductibile interest paid or incurred on loans used for certain takeovers (see S. 414)
———nondeductible excise tax on profits realized from certain attempted takeovers (see S. 420; H.R. 1003)
———nondeductible tax on profits realized from attempted takeovers (see S. 476; H.R. 1100)
———relief from certain separate mailing requirements (see H.R. 1423)
———relief from separate mailing requirement for form 1099 statements (see S. 1115, 1722)
———repeal income tax (see H.R. 2770)
———restrictions on consolidated returns (see H.R. 1678)
———treatment of research and experimental expenditures (see H.R. 2528)
———treatment of U.S. stockholders in foreign subsidiaries of domestic corporations (see H.R. 1914)
———worldwide income (see H.R. 3980)
Correctional institutions: restrictions on allowance for depreciation and investment credit for leased property (see S. 88)
Courts: repeal termination date to award costs in tax cases (see H.R. 829)
———representation of taxpayers by certified public accountants and enrolled agents (see H.R. 2587)
Credit unions: status (see H. Res. 273)
Credits, deductions, and exclusions: partial elimination (see S. 325, 409; H.R. 777, 800)
Crime and criminals: one-time amnesty for certain delinquents (see H.R. 2530)
Criminal and civil penalties: one-time amnesty (see S. 203)
Day care: additional investment tax credit for dependent care center property (see H.R. 3928)
———credit for employers providing onsite dependent care assistance (see S. 1125; H.R. 2532)
———increase allowable credit for household and dependent care services (see S. 912)
Daycare expenses: tax treatment for dependents with brain disorders (see H.R. 468)
Deaf: tax credit for expenses incurred in purchase of subtitle equipment (see S. 1355; H.R. 2853)
Debt Collection Act: amend (see H.R. 3342)
Debt owed the Government: permit Attorney General to retain private counsel for litigation of select collection cases (see S. 1658)
Dedicated user fees: protect from budget reduction process (see H.R. 1925)
Deduction for sewer service fees (see H.R. 311)
Deductions: repeal certain (see H.R. 623)
Dependent care expenses: increase amount of credit (see H.R. 2527)
———increased and refundable credit (see S. 1605)
Dept. of Defense: tax treatment of certain long-term contracts (see S. 1281)
Dept. of the Treasury: send statement to taxpayers regarding rights and obligations during an audit (see H.R. 827)
Diesel fuel: increase taxes to reduce public debt (see S. 735)
Diesel motor: repayment of increased tax imposed on certain consumers (see S. 1998)
Disasters: deduction for costs of replacing destroyed plant or equipment (see S. 1584)
Displaced homemakers: credit for hiring (see H.R. 64)
District of Columbia: impose upon individuals who are not residents (see H.R. 321)
———residents exempted from taxes during period of nonrepresentation in Congress (see H.R. 1883)
Dividends: eliminate double taxation (see H.R. 56)
———extend period for making tax-free rollovers of certain distributions from qualified plans (see H.R. 2380)
———treatment of qualified reinvestment plans (see H.R. 654)
Earthquake engineering research center: manufacturers excise tax on passenger elevators and escalators (see H.R. 1144)
Ecology: disallow deductions and credits for activities within certain designated environmental zones (see S. 1839)
Economic Recovery Tax Act: application to certain 1973 transfers of property (see H.R. 1954)
Education: allow tax deduction for higher (see H.R. 414)
———athletic scholarships (see H.R. 2620)
———contribution of scientific equipment (see H.R. 1188)
———contribution of scientific equipment to universities and colleges (see S. 58)
———credit assistance payments (see H.R. 645)
———credit for contributions of equipment to postsecondary vocational programs (see H.R. 1355)
———credit for contributions to certain savings accounts (see H.R. 3749)
———credit for tuition (see H.R. 96)
———credit to employers for vocational courses (see H.R. 1355)
———deduction for college expenditures (see H.R. 681)
———deduction for contributions to certain savings accounts (see H.R. 3576)
———deduction of contributions to certain individual accounts (see H.R. 3553)
———deduction of contributions to certain savings accounts (see H.R. 1644, 1739)
———deny tax-exempt status to schools established to avoid integration (see H.R. 3731)
———exclude value of lodging rented by institution for its employees at cost (see S. 784; H.R. 1622)
———exclusion of books and transportation expenses (see H.R. 891)
———exempt certain assistance programs (see S. 558; H.R. 1356)
———incentives for research activities and scientific training (see H.R. 1188)
———limited credit for contributions to certain savings accounts and tax exemption for interest (see H.R. 3728)
———limited deduction for contributions to certain savings accounts (see H.R. 3379)
———priority consideration in tax code reform (see H. Res. 258)
———tax deduction for contributions to certain savings accounts (see H.R. 2428)
———tax exclusion of scholarship and fellowship grants (see H.R. 1994)
———tax exemption of certain income of fraternities and sororities (see H.R. 2189)
———tax exemption of interest from certain savings accounts (see H.R. 3379)
Election: repeal credit for contributions to political action committees (see H.R. 1807)
Elections: amend definition of political contributions (see H.R. 2081)
———change certain limits on campaign contributions (see H.R. 3799)
———credit for contributions to campaign funds (see H.R. 889)
———eliminate tax credit for political contributions (see S. 1789)
———proposed repeal of contributions to Presidential campaign fund through tax return checkoff (see H. Con. Res. 169)
———refundable tax credit to participating voters in Federal (see H.R. 3566)
———tax credit for contributions (see S. 323)
Electric power: increase investment tax credit for powerplant conversions to coal (see S. 301)
Electric utilities: regulatory treatment of certain Federal tax credits and deductions (see S. 1457; H.R. 3018)
Employee life support programs: tax treatment (see H. Res. 184)
Employee stock ownership plans: establish (see H.R. 3203)
Employment: allow credit to employers for compensation paid to employees with certain teaching certificates for summer work (see H.R. 817)
———conditional exclusion of achievement awards from gross income (see H.R. 3147)
———credit for hiring displaced homemakers (see H.R. 3184)
———deduction of expenses incurred for home care of certain dependents (see H.R. 1677)
———extend and revise targeted job credit (see H.R. 983)
———extend targeted jobs tax credit (see S. 1250, 1612)
———meals furnished by employers to employees (see H.R. 731)
———modify deduction of certain necessary expenses for household and dependent care services (see H.R. 2272)
———refundable credit for certain dependent care services (see H.R. 3928)
Employment taxes: clarify standards for self-employed (see H.R. 92)
Energy tax credit: investments in certain classes of conservation and renewable energy property (see H.R. 2001)
Energy Tax Reform Act: enact (see H.R. 2057)
Enterprise Zone Employment and Development Act: enact (see H.R. 38)
Enterprise Zone Jobs Creation Act: enact (see H.R. 3232)
ERISA: broaden retirement benefit delivery and strengthen voluntary system of employer-sponsored plans (see S. 1784; H.R. 3594)
———loans from employee benefit plans to owner-employees and shareholder-employees (see H.R. 2692)
Estate and gift taxes: repeal (see H.R. 93, 2770)
Estate tax: authorize alteration on amended returns (see S. 540)
———disregard certain items created by decedent during his life (see H.R. 1657)
———extend the period during which no recapture tax is imposed for certain decedents (see H.R. 1731)
———treatment relative to certain gifts made during 1976 (see H.R. 269)
Estimated tax: extend date for filing 4th installment (see H.R. 2552)
Excise: extend certain (see S. 1712; H.R. 3451, 3452)
Executive departments: time limit for recordkeeping and law enforcement procedures (see H.R. 1230)
Expenses: deductibility for attending conventions in Bermuda (see H.R. 3432)
———deductibility for attending conventions in North America and certain Caribbean Nations (see S. 1718)
Extension of certain excise taxes (S. 1712), return to Senate (see H.R. 283)
Families: allow deduction for dependents over 55 who are members of a taxpayer's household (see H.R. 339)
Famine: contribution from income tax payments for world emergencies (see H.R. 1434)
Farm Credit Relief Act: enact (see S. 1151)
Farm Credit System: tax treatment of interest on obligations (see H.R. 3703)
Farmers Home Administration: escrow procedures requiring borrowers to make periodic tax payments with mortgage loan payments (see H.R. 2584)
Farming vehicles: exemption (see H.R. 836)
Farmland: establish method of determining value based on income-producing potential (see S. 1340)
———exclude from gross income gain on sale or exchange of certain (see H.R. 475)
Federal Campaign Reform Act: amend (see S. 1891)
Federal employees: allow participation in tax-sheltered retirement programs (see S. 202)
———medicare tax exemption for certain (see S. 1348)
———repeal hospital tax (see H.R. 193)
———withholding certain city or county taxes from wages (see H.R. 3937)
Federal property: payments in lieu of (see H.R. 394)
Federal tax laws: commission to study revision (see H.R. 2036)
Federal Taxpayer Awareness and Enforcement Act: enact (see S. 1152)
Fire and rescue units: off-duty use of public safety vehicles (see H.R. 773)
Fire detectors: tax credit (see H.R. 518)
Firearms: disallow deduction for certain advertising expenses (see S. 986)
———transfer excise tax to trust fund to be used for compensation of victims of crime (see H.R. 2862)
Firefighters: off-duty use of public safety vehicles (see S. 639; H.R. 1405)
———partial tax exemption for volunteers (see H.R. 2072)
———tax treatment of benefits from Federal, State, or local government retirement system (see H.R. 2071)
Firefighters and rescue units: exclusion of certain amounts (see H.R. 577)
Fish and fisheries: pension coverage of certain self-employed fishermen (see H.R. 975)
———self-employment status of certain crewmen for pension purposes (see S. 443)
———self-employment status of certain crewmen for unemployment tax purposes (see S. 392, 439)
Flat rate: certain income (see H.R. 200)
———implement (see H.R. 623)
———provide single schedule (see H.R. 416)
Flat-rate system: implementation (see S. 321)
Foreclosures: exclusion of certain net capital gain of insolvent taxpayers from alternative minimum tax (see S. 418)
Foreign conventions or seminars: deny deductions for expenses in certain cases (see H.R. 1228)
Foreign countries: exempt certain loans from imputed interest rules (see H.R. 3303)
———reciprocal sanctions against certain corporations relative to citizens living in a State using worldwide unitary method of taxation (see S. 1845)
Foreign investments: repeal capital gain tax on disposition of real property (see H.R. 2763)
———repeal capital gains tax on disposition of real property (see S. 758)
———taxation of certain interest (see H.R. 2188)
Fossil fuels: limit amount of severance taxes imposed by States (see H.R. 350)
Fraternal organizations: allow deduction for contribution to construction or maintenance of buildings (see H.R. 412)
Frederick v. U.S.: IRS policy in transportation expenses case (see H.R. 656)
Freight forwarders: deduction for certain operating authorities (see H.R. 1667)
Fringe benefits: availability requirement for majority of employees (see H.R. 2914)
———permanent prohibition of regulations (see H.R. 187, 972)
———permanent prohibition of taxing regulations (see H.R. 3183)
———status of those provided parents of employees (see H.R. 847)
———treatment of certain (see H. Res. 268)
Gambling: proceeds from identical wagers (see H.R. 2125)
———revise withholding rules applicable to parimutuel wagering payouts (see H.R. 932)
———treatment of certain losses as wagering transactions (see H.R. 2126)
———treatment of net legal wagering gains (see H.R. 2139)
Gasoline: additional tax to eliminate budget deficits (see H.R. 3801)
———increase taxes to reduce public debt (see S. 735)
———prevent evasion of State taxes (see S. 1087; H.R. 1605)
———reinstate deduction for State and local taxes (see H.R. 3312)
———revenues from increased tax used to reduce budget deficit (see H.R. 1909)
Generation-skipping transfers: repeal tax (see H.R. 93)
Geothermal energy: clarify definition (see H.R. 843)
Geothermal resources: clarify definition for tax purposes (see H.R. 1315)
Government contractors: prohibit awards or licenses to tax delinquents (see H.R. 2530)
Government obligations: tax-exempt interest on certain (see H.R. 2085)
Government spending: constitutional amendment on balanced expenditures with revenues (see H.J. Res. 466, 467, 477, 478)
———correct imbalances in tax/benefit ratio among States by reallocating distribution (see S. 1496)
Group legal services plans: extend tax treatment and limit employer contributions (see S. 1221)
Handicapped: additional exemption (see H.R. 196)
———additional exemption for certain (see H.R. 2895)
———complete deduction of medical expenses (see H.R. 803)
———deduction for expenses incurred with elimination of architectural barriers (see H.R. 1458)
———tax deduction for certain transportation expenses (see H.R. 417)
———tax deduction for commuting expenses (see H.R. 2305)
———tax deduction for expenses incurred with elimination of architectural and transportation barriers (see S. 887)
———unrestricted one-time exclusion of gain from sale of principal residence (see H.R. 194)
Handicapped dependent: tax treatment (see H.R. 267)
Hazardous Substance Response Trust Fund: funding (see S. 955)
———proceeds from excise tax on manufacturers and producers of tangible personal property (see S. 957)
Hazardous substances: disposal and management practices (see S. 14)
———revise and extend taxes used to finance superfund program (see H.R. 1775)
———tax credit for recycling (see H.R. 1378)
Health: tax treatment for daycare expenses for dependents with brain disorders (see H.R. 468)
———tax treatment of dependent care expenses (see H.R. 467)
Health care: deduction in case of individuals suffering from Alzheimer's disease (see S. 263)
———pediatric preventive care included in group insurance plans as condition for tax deduction by employer (see S. 376)
———revenues from additional tax on alcoholic beverages deposited in Federal hospital insurance trust fund (see H.R. 1054)
———revenues from additional tax on cigarettes deposited in Federal hospital insurance trust fund (see H.R. 1053)
Health insurance: amounts received as settlement of claims for postretirement coverage (see H.R. 2220)
———business deduction for self-employed persons (see H.R. 810)
———credit for premium (see H.R. 199)
———inclusion of pediatric preventive health care (see H.R. 3469)
———partial deduction for premiums paid by self-employed (see H.R. 1296)
———partial deduction of premiums paid by self-employed (see H.R. 11)
———partial tax deduction of premium paid by self-employed (see H.R. 2433)
Hgalth insurance: partial deduction of premiums paid by self-employed (see S. 419)
Historic buildings: extend time to pay certain estate taxes (see H.R. 3672)
———preserve 25% investment credit for rehabilitation of certain (see H. Res. 243)
———proposed repeal of rehabilitation credit (see S. Res. 209)
———special valuation of certified structures for estate tax purposes (see H.R. 3672)
Homemakers: tax credit for occupational training for displaced (see S. 993)
Homeowners bonds: treatment (see H. Con. Res. 90)
House: rollcall vote on any measure providing revenue (see H. Res. 347)
Housing: eliminate age requirement for one-time exclusion of gain on sale of principal residence (see H.R. 3912)
———exempt gain from sale of individual's principal residence (see H.R. 2082)
———facilitate home equity conversions through sale-leaseback transactions (see S. 324; H.R. 3204)
———home ownership incentives as part of fiscal policy (see H. Con. Res. 87)
———partial refund of taxes or rent paid by low- and middle-income individuals (see H.R. 801)
———partial tax deduction for rented property (see H.R. 2590)
———permanent rules on imputed interest and assumption of loans (see H.R. 2069)
———preapplied insulation portion of exterior siding to qualify for residential energy credit (see S. 340)
———simplify imputed interest provisions of sections 483 and 1274 (see H.R. 2475)
———tax credit for purchase and installation of security devises (see H.R. 1268)
———tax deduction for contributions to certain savings accounts (see H.R. 2429)
———tax deduction of interest paid on residential mortgage (see H. Con. Res. 117)
———tax incentives for savings accounts (see H.R. 619)
———treatment of capital gain from sale of residence purchased with individual retirement account distribution or annuity (see S. 1339)
———treatment of mortgage-backed homeowner bond transactions (see S. Con. Res. 18)
Imputed interest rates: rules (see S. 251)
Income: exclude payments for debt due to black lung disease benefits repaid to U.S. (see H.R. 3539)
———foreign oil and gas (see H.R. 449)
Income tax: 6-month amnesty program for delinquents (see H.R. 2031)
———condition for proposed elimination of certain deductions (see H. Res. 216)
———divorce decree, retroactive aspects (see H.R. 3458)
———filing on birth month (see H.R. 3760)
———heads of households (see H.R. 1057)
———increase personal exemptions (see H.R. 2039)
———low rate progressive schedule for individuals (see S. 909)
———minimum personal exemption (see S. Res. 173)
———reduce amount of deficiency assessed by amount of credit or refund of any overpayment of tax (see H.R. 2190)
———10% rate (see H.R. 2594)
Income taxes: credit for fees paid for preparer services (see H.R. 1608)
Increase: require \2/3\ vote of each House to implement (see H.J. Res. 80)
Indexing (see H.R. 240)
Indians: amend the Federal Unemployment Tax Act relative to tribal employees (see S. 1856; H.R. 3787)
———State authority over gambling on reservations (see H.R. 3745)
Individual housing accounts: tax treatment (see H.R. 238)
Individual rates: no adjustment to reflect Consumer Price Index (see S. 93)
———reduce to increase savings and broaden tax base (see H.R. 373)
Individual retirement accounts: allow nonworking spouse full deduction (see S. 200, 455)
———increase maximum annual limitation on allowed deductions (see S. 800)
———repeal earned income limitation on deduction and age limitation on distribution of retirement savings (see S. 1539)
———repeal penalty for early withdrawals and conversion to generalized savings accounts (see S. 718)
———tax treatment of distribution or annuity used for purchase of a home (see S. 1339)
———use amounts for first-time purchase of home without penalty for early withdrawal (see H.R. 2384)
Individuals: 10% rate on earned income (see H.R. 2770)
———increase earned income credit (see S. 1118; H.R. 2480)
———increase rate of alternative minimum tax and expand the items of tax preference (see H.R. 2424)
———zero bracket amount for heads of households (see H.R. 2477)
Individuals and corporations: minimum rates (see H.R. 18)
Individuals living abroad: partial income tax exemption (see H.R. 2079)
Infrastructure: national fund for interest-free loans to State and local governments for construction and improvement (see S. 849; H.R. 1776)
Insolvent taxpayers: alternative minimum tax relief for certain (see H.R. 506)
Installment notes: treatment of proceeds of certain secured obligations (see S. 624)
Interest and dividends: repeal backup withholding (see H.R. 852)
Internal Revenue Code: amend (see H.R. 2600)
———conditions and effective date for proposed changes (see S. Res. 53)
———permit taxpayers to disregard certain administrative and judicial interpretations (see H.R. 625)
Internal revenue laws: GAO oversight (see H.R. 832)
———reform (see H.R. 3838)
Interstate commerce: eliminate restrictions on State power to collect taxes on certain mail order sales (see S. 1510)
Inventories: change certain accounting rules (see H.R. 2055)
Investment companies: tax treatment of certain (see H.R. 3397)
Investment credit: refund of that which exceeds liability (see H.R. 450)
Investment tax credit: domestic content requirement (see H.R. 3051)
Investments: exempt earnings from certain savings accounts (see H.R. 3107)
———treatment of certain, as distributions (see H.R. 42)
IRS: allow civil actions against employees for deprivation of constitutional rights (see H.R. 833)
———allow tape recorded interviews of taxpayers (see H.R. 828)
———amnesty for all tax liability (see H.R. 2770)
———appropriations for increased law enforcement activity (see H.R. 2530)
———exhaust administrative procedures for resolving dispute before sending notice of deficiency (see H.R. 3209)
———improve enforcement of laws (see H.R. 1826)
———interest on overpayments of tax (see S. 1474)
———interest on underpayments for individuals not timely notified of result of audit (see H.R. 3122)
———limited period for tax refunds (see H.R. 2705)
———one-time amnesty for taxpayers for notification of previous underpayments of Federal tax (see H.R. 3219)
———personnel evaluations based on results of audits (see H.R. 834)
———prevent implementation of Revenue Ruling 83-3 relative to housing allowances for military personnel and clergy (see S. 1595)
———regulate collection procedures to protect taxpayer's civil rights (see H.R. 3746)
———regulate procedures to protect taxpayers (see H.R. 3430, 3493)
———repeal certain substantiation and compliance provisions (see H.R. 531)
———separate mailings of 1099 statements (see H.R. 2209)
———source rules for technical contract services (see H.R. 3494)
Israel: exempt certain bonds from imputed interest rules (see S. 1619; H.R. 3258)
Labor productivity: tax treatment of certain bonuses (see H.R. 1183)
Law enforcement officers: exclusion of subsistence allowances (see S. 393)
———off-duty use of public safety vehicles (see S. 281, 639; H.R. 773, 1285, 1405)
———partial tax exemption for auxiliary personnel (see H.R. 2072)
———reimbursement for costs incurred in investigations contributing to recovery of Federal taxes (see H.R. 3136)
———tax treatment of benefits from Federal, State, or local government retirement system (see H.R. 2071)
———tax treatment of subsistence payments (see H.R. 223)
Laws: effective date of enacted changes (see H. Res. 42)
Legal services: extend termination date for exemption of amounts received under certain qualified plans (see H.R. 3948)
———tax exclusion for employer contributions to certain group plans (see S. 1652)
Life insurance: condition for enacting tax reform (see S. Res. 199)
———reject any tax proposal on annual increase in value of policy (see S. Res. 165)
———status (see H. Res. 276)
———tax deduction for certain premiums paid to establish trust for handicapped (see H.R. 2420)
———treatment of group-term plan purchased for employees (see H.R. 1968, 2083)
Loans: interest free or below market rate (see H.R. 1067)
Local governments: eliminate duplicative mailings of tax refund statements (see H.R. 1805)
———prohibit use of worldwide unitary tax method (see S. 687)
Married persons: rate inequities for employed (see H.R. 265)
———rates (see H.R. 89, 91)
Medical care: allowable deduction (see H.R. 1253)
———deduction of contributions to certain individual accounts (see H.R. 2830, 3420, 3505)
———excise tax exemption for certain emergency transportation by air (see S. 1661)
———repeal 5% floor on deduction of expenses (see H.R. 2435)
———revenues from additional tax on cigarettes deposited in Federal hospital insurance trust fund (see S. 820, 874)
———tax incentives for statewide insurance pools for high-risk individuals (see S. 1372)
Medical expense: credit against tax for expenses incurred in care of family member with Alzheimer's disease (see H.R. 3523)
Medical expenses: crime victim deduction (see H.R. 841)
———crime victim nonitemizer deduction (see H.R. 841)
Medicare: exemption from employment taxes imposed for hospital insurance (see H.R. 1543)
———income-based premium (see H.R. 1194)
———partial allocation of receipts from tax on cigarettes (see H.R. 3039)
———revenue from tax on smokeless tobacco used to assist in financing program (see H.R. 3064)
———tax exemption for certain Federal employees (see S. 1348)
Medicare/medicaid: revenues from additional tax on cigarettes (see H.R. 1969)
Members of Congress: restriction on State personal property tax on motor vehicles (see H.R. 1293)
———tax credit for contributions to political campaigns (see H.R. 3780)
Methanol Vehicle Incentives Act: enact (see S. 1097)
Minimum Tax Reform Act: enact (see S. 956)
Mortgages: tax treatment of secondary market (see S. 1959, 1978)
Motor buses: amortization deduction for route operating rights (see S. 1656)
Motor transportation: repayment of increased tax imposed on diesel fuel used in automobiles and light trucks (see S. 837)
Motor vehicles: credit for purchase of child restraint systems (see S. 75)
———deductions attributable to business use (see H.R. 813)
———determination of allowable charitable deductions for certain expenses (see H.R. 2084)
———exclude use of Government-owned vehicles from fringe benefit rules (see H.R. 1305, 1306)
———exempt unmarked vehicles operated by law enforcement officers or firefighters from substantiation requirements for certain deductions and credits (see H.R. 3795)
———increase tax on gasoline and other motor fuels (see H.R. 1541)
———manufacturers noncomplying with fuel efficiency standards (see H.R. 1024)
———modify tax treatment and recordkeeping requirements (see S. 639)
———modify the substantiation requirements for 100% qualified business use of private cars (see S. 314)
———records maintenance for business use (see H.R. 541, 545)
———refundable tax credit for purchase of domestically manufactured vehicles (see H.R. 2953)
———repeal certain recordkeeping requirements (see S. 518; H.R. 779, 884, 1305, 1325, 1521, 1839, 1869, 1897)
———repeal log book requirement for business vehicles (see S. 245, 260)
———repeal provisions requiring proof of payment of Federal use tax on heavy vehicles before State registration (see H.R. 2677)
———tax on manufacturers which produce gas guzzler automobiles outside the U.S. and Canada (see H.R. 3786)
———treatment relative to business use (see H.R. 706)
———use of public safety and emergency vehicles and certain schoolbuses for commuting purposes (see H.R. 1836)
National Guard: tax credit to employers (see H.R. 3241)
National Individual Training Account Act: enact (see S. 934)
National lottery: study feasibility (see H.R. 363)
National Organ Transplant Trust Fund: provide for designation of contributions on tax forms (see S. 205)
National Tax Liberation Day: designate (see H.R. 98)
Natural gas: disallow percentage depletion for lease bonuses or advance royalties relative to certain property (see H.R. 2367)
———treatment of investment tax credit for pipeline companies (see H.R. 1610)
Necktie imports: duty (see H.R. 209)
Nekoma, ND: tax credit or refund for transportation expenses relative to employment at antiballistic missile site (see H.R. 2331)
New York, NY: exclusion of certain work-related sick pay (see S. 137)
———treatment of work-related sick pay for law enforcement officers and firefighters (see H.R. 1244, 1987)
1985 Tax Guide for Older Americans: printing (see H. Res. 90)
Older persons: deduction for certain dependent (see H.R. 266, 267)
Olympic games: excise tax on amounts paid by business for broadcasting rights (see H.R. 3770)
———mechanism for contributions through tax returns (see S. 154)
Overseas American Economic Competition Enhancement Act: enact (see H.R. 2740)
Overseas U.S. Citizen's Representation in the Congress Act: enact (see H.R. 2738)
Panama Canal Treaty: tax treatment of certain allowances (see H.R. 3676)
Parimutuel wagering: tax treatment of payouts (see S. 441; H.R. 932)
Pensions: computation of deduction for contributions to savings plans on basis of compensation of spouses (see H.R. 22)
———deduction for contributions to retirement savings (see H.R. 1263)
———deduction for savings on basis of compensation of spouse (see H.R. 797)
———diversify range of investments available to individual retirement accounts (see S. 138)
———employee contributions to provide for cost-of-living protection under defined benefit plan (see H.R. 3179)
———employee/employer contributions to provide cost-of-living protection under qualified private plans (see S. 1814)
———extend tax deferral advantages to individuals receiving certain annuities during corporate takeover to replace benefits from pension plans (see H.R. 3947)
———increase maximum deduction for contributions to savings plans (see H.R. 22)
———partial exemption of benefits (see H.R. 804)
———partial tax exclusion from governmental benefits based on services not covered under Social Security (see H.R. 1885)
———tax exemption for public employee retirement plans (see H.R. 3127)
Personal exemption: additional, for single taxpayers maintaining a household with dependent children (see H.R. 3096)
———increase (see S. 1112)
Personal exemptions: increase allowed deduction (see H.R. 1551)
Personal holding company tax: definition of adjusted gross income (see H.R. 3143)
Petroleum: disallow percentage depletion for lease bonuses or advance royalties relative to certain property (see H.R. 2367)
———import tax (see H.R. 1396)
———information on vessel transportation to State taxing agencies (see S. 1086)
———notification to State taxing agencies of certain products transported by vessels (see H.R. 1606)
———proportional amount used in enhanced recovery process exempted from windfall profit tax (see H.R. 1258)
———repeal windfall profit tax (see H.R. 88)
———revise basis for issuing notices of deficiency and determining judicial review of oil item (see H.R. 898)
———tax on imported crude oil and refined products (see S. 1997)
Physicians' and surgeons' mutual protection and indemnity associations: encourage formation (see S. 1357)
Political parties: rate for election committees (see H.R. 2906)
Pollution: exemption of control bonds from certain limited issuance (see H.R. 1624)
Power resources: investment in district heating and cooling systems (see H.R. 1507)
———provisions of tax reform proposal (see H. Res. 237)
Powerplants: increase energy investment tax credit for conversions to coal (see H.R. 2762)
President's Private Sector Survey on Cost Control: submission of recommendations to Congress (see H. Con. Res. 114)
Private foundations: application of excess business holding provisions of Tax Reform Act (see H.R. 3135)
———application of Tax Reform Act's excess business holding provisions (see S. 1291)
———retention of certain business holdings (see S. 685)
———tax treatment (see H.R. 2086)
Property debt instruments: tax treatment (see H.R. 242)
Property transactions: repeal tax treatment of certain seller-financed (see H.R. 549)
Provisions: consideration of H.R. 3992, temporary extension of certain (see H. Res. 350)
———extend certain (see H.R. 3979)
———temporary extension of certain (see H.R. 3992, 4006)
Public Charity Tax Penalty Reform Act: enact (see H.R. 2131)
Public debt: $1 checkoff on tax returns for reduction (see H.R. 573)
———credit for contributions to reduce (see S. 482; H.R. 1109)
———mechanism to designate overpayments of income tax for reduction purpose (see H.R. 3073)
———reduce (see H.R. 353)
———reduction through contributions from income tax returns (see H.R. 2747)
———space on tax returns for voluntary contributions (see H.R. 582)
Public finance: constitutional amendment on \3/5\ vote requirement to raise revenue (see H.J. Res. 453, 454, 455)
Public utilities: deduction of State and local taxes (see H.R. 195)
———limitations on investment tax credit for property (see H.R. 1235)
Puerto Rico: retain tax incentives for companies (see H. Con. Res. 180)
———State income tax withheld from Federal employees (see H.R. 1943)
Radon: credit against income tax for expenditures incurred for level reduction in principal residence (see S. 1546, 1593; H.R. 2773, 3172)
Railroad retirement benefits: waive requirement that unemployment compensation be reduced by certain (see H.R. 409)
Railroads: repeal tax on retirement benefits (see H.R. 2438)
———treatment of interest used in determining retirement benefits (see H.R. 1186)
Rates: broaden base for individuals and corporations (see H.R. 800)
———fair, simple, and progressive system (see H.R. 1165)
———oppose increase (see H. Con. Res. 229)
———reduce (see S. 243)
———reduction (see S. 325; H.R. 777)
———reduction and simplification of laws (see S. 409, 411)
———reform (see H.R. 1040)
———unmarried individuals (see H.R. 794)
Real property: exempt gain from sale (see H.R. 2366)
———make changes in investment trusts (see H.R. 2571)
———make permanent rules on imputed interest rates (see S. 217)
———modify application of imputed interest and interest accrual rules (see S. 56, 71)
———partial refund of taxes or rent paid by low- and middle-income individuals (see H.R. 801)
———provide that those in shared-housing arrangements shall not be ineligible for exclusion of gain from sale of principal residence (see H.R. 434)
———release of seized for collection of taxes (see H.R. 724)
———repeal capital gain tax on disposition of investments by foreign citizens (see H.R. 2763)
———repeal capital gains tax on disposition of investments by foreign citizens (see S. 195)
———repeal certain recordkeeping requirements (see H.R. 1839)
———State and local taxes paid on behalf of mortgagor, treated as paid on Dec. 31 (see H.R. 1804)
———tax exemption for certain managing corporations or trusts (see H.R. 3301)
———tax on transfers (see H.R. 2366)
———treatment of debt instruments (see H.R. 878)
Recordkeeping: delay implementation of certain requirements (see S. Res. 42)
———repeal certain requirements (see H.R. 600)
Recordkeeping requirements: repeal certain (see H.R. 783, 826, 879, 981, 1117, 1269)
Reform: effective date of certain provisions (see H. Res. 335), 35787 [10DE]
———effective date of legislation (see S. Con. Res. 83)
———investment credit (see H. Res. 285)
———prospective effective date (see S. Res. 281)
———sense of the House of Representatives (see H. Res. 284)
Religion: investment tax credit for taxable businesses conducted by certain religious communities (see H.R. 1723)
Renewable Energy and Conservation Transition Act: enact (see S. 1220)
Rental housing: refundable credit from State and local real property taxes for aged (see H.R. 689)
Rescue organizations: exempt from excise taxes on gasoline, diesel fuel, and other articles and services (see H.R. 415)
Research: deduction of certain expenses by multinational corporations (see S. 861)
———exempt certain expenditures (see H.R. 1359)
———extend tax credit for certain activities (see H.R. 3881)
Restaurants: repeal requirement to allocate a portion of gross receipts to its employees as tips and report such allocation to the IRS (see H.R. 3999)
Retirement: tax deduction for certain savings (see H.R. 719)
Retirement income: exemptions for aged and handicapped (see H.R. 208)
Retirement savings: allow deduction based on combined compensation of spouses (see H.R. 1056)
———allow deduction based on compensation of spouse (see H.R. 413)
———repeal earned income limitation on deductions (see S. 541)
Sales taxes: retailer collection on interstate sales (see H.R. 3549)
Savings accounts: incentives (see S. 411)
———tax exclusion for interest on certain deposits (see H.R. 718)
———tax incentives for home purchasing (see H.R. 619)
Scholarship grants: prevent tax penalty to certain organizations for failure to receive advance approval of procedures (see H.R. 2789)
Sec. of the Treasury: withdraw notice of deficiency erroneously issued to a taxpayer (see H.R. 727)
Securities: amend law relative to hostile corporate takeovers (see S. 632)
———broker reporting requirements (see S. 608)
———treatment of junk bonds and greenmail (see H.R. 2476)
Security devices: credit for certain expenditures (see H.R. 611)
Senate Campaign Finance Reform Act: enact (see S. 471)
Senior Citizens Tax Improvement Act: enact (see H.R. 1245)
Small business: availability of funds (see H.R. 1941)
———expansion of underutilized, with proceeds from tax-free interest on certain obligations (see H.R. 2551)
———incentive for long-term equity investments (see H.R. 1952)
———international agreement on tariff and tax preferences (see H. Con. Res. 70)
———permit reduction in value of excess inventory (see H.R. 2254)
———protection and incentives for investments (see S. 518)
———relief (see S. 1130)
———tax incentives (see S. 1085)
———tax incentives for issuance of participating debentures (see S. 1498)
Small Business Fairness Act: enact (see S. 396)
Smokeless tobacco products: disallow tax deduction for advertising expenses (see H.R. 3078)
———excise tax on snuff and chewing tobacco (see S. 1782)
———revenue from excise tax used to assist in financing medicare program (see H.R. 3064)
———revenue from excise tax used to establish trust fund for cancer research (see H.R. 3078)
Snuff tobacco: excise tax (see S. 1782)
Social Security: $16,000 threshold for determining taxability of benefits for married couples filing separate income tax returns (see H.R. 3293)
———benefits eligibility exclusion of tax-exempt interest from obligations held before date of enactment of amendments (see H.R. 452)
———certificate of guaranteed tax-exempt benefits (see S. 48)
———disregard tax-exempt interest in computing benefits included in income (see H.R. 980, 1478)
———exclude from coverage, service performed by certain election officials or workers (see H.R. 3294)
———fair and adequate financing of Old-Age, Survivors, and Disability Insurance Program (see H.R. 2471)
———floating tax rates (see H.R. 3195)
———inclusion of benefits in gross income (see H.R. 722)
———reduce tax rates on all wages and self-employment income (see H.R. 2471)
———repeal taxation (see H.R. 2438)
———State and local governments (see H.R. 90)
———tax exemption (see H.R. 806)
———tax rates for benefits (see H. Con. Res. 173)
———tax treatment of benefits (see S. 210)
———tax treatment of interest used in determining retirement benefits (see H.R. 1186)
———tax-exempt interest nonimpacting on benefits (see H.R. 554)
———treatment of combined earnings for divorced couples (see S. 1170)
———waive requirement that unemployment compensation be reduced by certain retirement benefits (see H.R. 409)
Social welfare organizations: estate and gift tax treatment of contributions (see H.R. 1765)
Solar energy: residential energy credit (see H.R. 1272, 2498)
Solid waste: exemption of bonds for disposal facilities from volume limitation on private activity bonds (see H.R. 1762)
———exemption of obligations issued for disposal facilities from Federal guarantees of industrial development bonds (see H.R. 1767)
———treatment of obligations issued to finance certain disposal facilities (see S. 981)
South Africa: denial of foreign tax credit (see H.R. 1134)
Space sciences: application of investment tax credit and deduction for depreciation for certain property used, and service performed, in space (see H.R. 2172)
———tax treatment of certain activities performed, and articles produced, in space (see S. 1126)
Sports: deny tax benefits for private luxury boxes at certain facilities (see H.R. 2629)
———eliminate tax subsidies in case of certain franchise relocation (see H.R. 3092)
State and local governments: partial deduction of taxes on Federal income taxes (see S. 315)
State and local obligations: Federal tax treatment (see S. Res. 242)
State and local taxes: conditional deduction of certain (see H.R. 2825)
———deduction (see S. Res. 82; H. Res. 105)
States: authority over out-of-State Federal employees (see H.R. 763)
———eliminate duplicative mailings of tax refund statements (see H.R. 1805)
———prohibit use of worldwide unitary method of corporate taxation (see S. 1113)
———prohibit use of worldwide unitary tax method (see S. 687)
———prohibit worldwide unitary method of taxation (see S. 1974)
Student aid: exemption of loan bonds from certain limited issuance (see H.R. 1624)
———include certain obligations within definition of qualified student loan bonds (see S. 1688; H.R. 3366)
Students: exemption from Federal unemployment tax when employed by summer camps (see H.R. 3180)
Substantiation and compliance provisions: repeal certain (see H.R. 662)
Superfund: excise tax (see H.R. 3467, 3471)
———expand revenue sources (see H.R. 3218)
———temporary extension of excise tax (see H.R. 3451, 3452, 3453)
Superfund Excise Tax Act: enact (see H.R. 2948, 3030)
Superfund program: extend taxes (see S. 1920)
Targeted job credit: extend (see H.R. 1512)
Tax courts: eliminate mandatory retirement age for judges (see H.R. 1736)
Tax Fairness and Reform Act: enact (see H.R. 3879)
Tax laws: reduce rates and eliminate most credits, deductions, and exclusions (see S. 1006; H.R. 2222)
———simplify certain requirements on withholding and reporting at the source and correct inequities on carryover of losses (see H.R. 2138)
Tax Reform Act: amend (see H.R. 528)
———technical corrections (see S. 814; H.R. 1800)
Taxation: refundable credit for utility bills and tax increases (see H.R. 405)
Tax-exempt organizations: activity relative to free distribution of low-cost articles in connection with solicitation of charitable contributions (see H.R. 2492)
———allowing ownership of securities in an S corporation (see S. 514)
———amend definition of unrelated trade or business relative to qualified conventions or trade shows (see H.R. 1732)
———delete word war appearing before veterans in provisions relative to certain contributions (see H.R. 1511)
———free distribution of certain articles relative to solicitation of charitable contributions (see S. 1458)
———penalty for failure to provide funds for legal services to the poor (see H.R. 1273)
———tax treatment of income derived from sale of mailing lists (see S. 232)
———treatment of unrelated business taxable income (see H.R. 659)
Taxicabs: refund of certain fuel taxes (see H.R. 1354)
Taxpayer rights: safeguard (see H.R. 831)
Taxpayers: civil rights (see H.R. 3430, 3493)
———recourse for wrongful levy on property (see S. 432)
———safeguard rights (see S. 453; H.R. 189)
Telephones: excise tax exemption for facilities designed for deaf or hearing impaired persons (see H.R. 2054)
Television: excise tax to finance trust fund for mathematics and science teachers scholarships and summer fellowships (see S. 1932)
———tax credit for expenses incurred in purchase of subtitle equipment (see S. 1355; H.R. 2853)
Temporary provisions: extension of certain (see S. 1912)
Tenant Tax Equity Act: enact (see H.R. 346)
Tipping: exclusion from gross income (see H.R. 95)
Tobacco: temporary extension of excise tax (see H.R. 3451, 3452)
Tobacco industry: cigarettes (see H.R. 1200)
———consideration of H.R. 3722, extend certain excise taxes (see H. Res. 317)
———disallow deductions for advertising expenses (see S. 1950; H.R. 3950)
———extend certain excise taxes (see H.R. 3722, 3918, 3981, 3993, 3994, 3996, 4006)
———repeal 10-day grace period for payment of certain excise taxes (see H.R. 1826)
———revenue from additional tax on cigarettes used to finance research on certain diseases (see H.R. 1508, 1561, 1594)
———treatment of contributions to any no net cost tobacco fund or account (see H.R. 2548)
———treatment of contributions to no net cost tobacco fund and no net cost tobacco account (see H.R. 1421)
Trade Act: amend secs. 301 and 304 (see H.R. 3014)
Transportation: deduction for commuting expenses (see H.R. 807)
———treatment of certain fringe benefits offered to customers (see H.R. 1392, 1730)
———treatment of fringe benefits provided to parents of employees (see H.R. 3930)
Trucking: amend ERISA relative to multiemployer plans (see H.R. 2087)
Trucks: repeal highway use tax on certain (see H.R. 470)
U.S. Peace Tax Fund: contributions by conscientious objectors (see S. 1468; H.R. 3032)
Unemployment: credit for retraining expenses (see H.R. 3348)
———deduction for contributions to training and relocation accounts (see H.R. 26)
———exempt service performed on certain boats from compensation coverage (see H.R. 2241)
———repeal changes in treatment of compensation made by Tax Equity and Fiscal Responsibility Act (see H.R. 145)
———repeal provisions including compensation in gross income (see H.R. 144)
Unitary Tax Act: enact (see H.R. 3980)
Unmarried individuals: tax treatment (see H.R. 265)
Urban areas: tax incentives for revitalization and development of distressed (see H.R. 1177)
Urban development action grant: partial exclusion of capital gain expenditures (see H.R. 1310)
Urban enterprise zones: incentives (see H.R. 1932)
User Tax Equity Act: enact (see H.R. 1925)
Veterans: credit against tax for expenses incurred in care of certain elderly (see S. 1422)
———credit against tax for expenses incurred in care of elderly (see H.R. 3927)
———exempt disability compensation from taxes (see H.J. Res. 191)
———tax status of compensation for service-connected disabilities (see S. Con. Res. 20; H. Con. Res. 69)
———waive certain requirements relative to mortgage obligations (see H.R. 902)
Veterans' disability compensation: tax-exempt status (see H. Res. 47)
Vocational education: tax deduction for contributions of equipment (see S. 448)
Volunteer workers: allow deduction for dependent care services for those participating with certain organizations (see H.R. 408)
———exempt fuel from Federal excise taxes (see H.R. 338)
Waste disposal sites: use of proceeds from tax on owners and operators of treatment and storage facilities (see S. 886; H.R. 2018)
Waste water treatment: allow recipients of grants for facilities to use dedicated ad valorem taxes for user charge requirement (see H.R. 2766)
WIC: limit participation in supplemental food program in States where sales tax on food is not collected (see H.R. 1906)
Witchcraft: deny tax exemptions or deductions for contributions to certain religious organizations (see H.R. 3389)
Withholding taxes: authorize monthly deposits for certain small employers (see S. 1513; H.R. 3255)
Women: deduction of payments made to certain individual retirement plan (see H.R. 188)
———economic equity (see S. 1169)
Booklets
Halting Taxpayer Subsidy of Partisan Advocacy (excerpt), 1247 [29JA]
Broadcasts
Budget issues: Representative Oakar, 18047 [8JY]
Expanded Capital Ownership Through an Industrial Homestead Act (H. Con. Res. 31): President Reagan (1975), 14234 [4JN]
Representative Wright's response to President Reagan's June 22, radio broadcast, 16940 [24JN]
Treasury Department's Tax Simplification Proposal: Donald Lambro, National Public Radio, 11603 [9MY]
Unfair Burden on Middle-Income Taxpayer: Representative Oakar, 10902 [7MY]
Bulletins
Is this tax simplification: National Business Aircraft Association (excerpt), 12355 [16MY]
Cloture motions
Real property: simplify rules on imputed interest rates (H.R. 2475), 17090 [25JN]
Colloquies
Simplification of rules on imputed interest rates, exchange between Senators Metzenbaum and Packwood, 25356 [1OC]
Communiques
Tax treatment of tourist literature: U.S.-Canadian Governments (excerpt), 14864 [7JN]
Court decisions
Associated Milk Producers, Inc. v. IRS: Tax Court (excerpt), 17311 [26JN]
Ford-Iroquois FS, Inc. v. IRS: Tax Court, 17308 [26JN]
Lamesa Cooperative Gin v. IRS: Tax Court, 17309 [26JN]
Descriptions
Fair and Simple Tax Act (S. 325), 1520 [31JA]
High Technology Active Business Act (H.R. 3146), 22910 [4SE]
High Technology Research and Scientific Education Act (S. 58), 150-154 [3JA]
Documents
Cost of an Enforcement-Only Superfund Program, 35542 [10DE]
Repayment of Subsidies by U.S. Shippers, 14605 [6JN]
Superfund Reauthorization Contingency Plan Findings, 35542 [10DE]
Tax Reform Act (excerpts), 35285 [9DE]
Essays
Deficit Budget: Stephanie Bartholomew, 38696 [19DE]
Taxes: Heather Taylor, 2036 [6FE]
To Spend or Not To Spend?: Jennifer Justice, 38703 [19DE]
What the Average American Can Do To Reduce Our National Debt: Alysia Andrikopoulos, 38692 [19DE]
Explanations
Excise tax relative to corporate takeovers (H.R. 1100), 2362 [19FE]
Extend application of certain excise taxes, trade adjustment assistance, certain medicare reimbursement provisions, and borrowing authority under the railroad unemployment insurance program (H.R. 3722), 31565 [13NO]
Fair and simple tax plan, 1618 [31JA]
Repeal of the Federal deduction for State and local taxes: Dept. of the Treasury, 4740 [7MR]
Secondary Market Tax Amendments (S. 1959), 36867-36870 [17DE]
Tax credit for contribution to reduce public debt (H.R. 1109), 2613 [19FE]
Factsheet
Federal Taxpayer Awareness and Enforcement Act (S. 1152), 12317 [16MY]
Factsheets
Fair Tax Act, 2016 [6FE]
High Technology Research and Scientific Education Act (S. 58), 150 [3JA]
Minority Telecommunications Ownership Tax Act (H.R. 150), 501 [3JA]
Permanent Imputed Interest Solution (S. 729), 6174 [26MR]
Permanent Rules on Imputed Interest Rates on Seller-Financed Property Sales (S. 251), 778 [22JA]
President's Tax Proposal—Capitalization Requirements for Timber Owners, 16009 [18JN]
President's Tax Proposal—Impact on Timber Capital Gains, 16008 [18JN]
Tax Reform Act (H.R. 3838), 37195 [17DE]
Financial statements
Senator Cranston, 8382-8386 [18AP]
Letters
Administration tax reform proposals: G. Bruce McAbery, 28485 [22OC]
Agriculture: Steven D. Brokaw, 6962 [1AP]
Compact of Free Association for the Federated States of Micronesia and Marshall Islands (sundry), 20607, 20609, 20623 [25JY]
Compliance with schedule E tax form: Edson W. Murray, 34128 [4DE]
Continuing care facilities amendments to imputed interest rates legislation (H.R. 2475): Ronald A. Pearlman, 17296 [26JN]
Corporate takeovers: Senator Boren, 1982 [6FE]
Day to celebrate: GianVittorio Perniciaro, 10907 [7MY]
Deductions for charitable contributions: Senator Chafee, 1825 [5FE]
Deny deduction for attending seminars on methods of tax evasion through foreign investments (H.R. 1228): IRS, 3069 [21FE]
Effects of administration tax reform proposals on the cattle and horse industries: Jenks S. Britt, 24415 [19SE]
Effects of proposed administration tax reform proposals on colleges and universities: W.R. Davenport, 24587 [20SE]
Effects of proposed tax reform on capital investment: Lowell P. Haywood, 29297 [28OC]
Effects of proposed tax reform on IRA and other retirement accounts: James W. Marvin, Jr., 36319 [12DE]
Effects of proposed tax reforms on real estate investment: Webb Companies, Lexington, KY, 20164 [23JY]
Effects of tax reform proposals on thoroughbred horse industry: Buckner Hinkle, 23479 [11SE]
Federal excise tax: L.M. Huff, 31554 [12NO]
Government paperwork requirements: Representative Horton (1977 excerpt), 7162 [2AP]
Historical restorations and President Reagan's proposed tax reforms: Loretta M. Wyatt, 23680 [12SE]
Impact of tax reform proposals: National Federation of Independent Business, National Small Business Association, and the Small Business Legislative Council (excerpt), 24791 [24SE]
Imputed interest rates on certain loans: Ronald A. Pearlman, 23236 [10SE]
Increase minimum personal tax exemption: several individuals and groups, 13264 [22MY]
IRS funding: Dept. of the Treasury, 35362 [9DE]
———Senator Dole, 35362 [9DE]
IRS funding allocations for collection enforcement: Roscoe Egger, 10946 [8MY]
IRS funding allocations for tax service programs: Roscoe Egger, 10945-10946 [8MY]
Log book requirement for business vehicles: CBO, 7162 [2AP]
———Committee on Ways and Means, 7167 [2AP]
———National Federation of Independent Business, 7158 [2AP]
———sundry, 7160 [2AP], 7312, 7313, 7317 [3AP]
Maritime tax reform initiatives (sundry), 30750-30753 [6NO]
Mortgage interest deductions on second homes: Brighton International Development Corp., 23449 [11SE]
Municipal bankruptcy: James C. Miller III, Director of OMB, 36350 [12DE]
———Representative Gaydos, 36349 [12DE]
Need for tax system reform (sundry excerpts), 10255 [2MY]
Netting procedures by agriculture cooperatives: John R. Block, Sec. of Agriculture (excerpt), 16675 [20JN]
Oil import: Senator Boren, 36215 [12DE]
Oil import fee: several Members of Congress, 32094 [14NO]
Payment of taxes by W.R. Grace & Co.: J. Peter Grace, 13652 [23MY]
Pierre-Par-La-Mer corporate complex: Vero Beach, FL, 19547 [17JY]
President Reagan's tax policy: Michael L. Keller, 18285 [9JY]
President Reagan's tax proposal: Tom Jones, 22818 [1AU]
President Reagan's tax reform plan: California League of Savings Institutions, 24203 [18SE]
———Robert J. Emslie, 24877 [24SE]
President Reagan's tax reform proposals: James L. Beck, 25535 [1OC]
Projected impact of President Reagan's tax reform proposal on the timber, lumber and forest products industry: Representative Wyden, 17528 [26JN]
Proposal to tax veterans disability benefits: Representative Montgomery, 3533 [26FE]
Proposed tax reform legislation: Thomas B. Logan, 5093 [7MR]
Proposed taxation of certain disability compensation: M.B. Oglesby, Jr., 3108 [22FE]
———Senator Cranston, 3108 [22FE]
Radon gas contamination: Senator Heinz, 21746 [31JY]
Repayment of shippers subsidies: Representative Daub, 14603 [6JN]
Request for audit of purchase and operational procedures of the IRS: Representative Murtha, 12219 [15MY]
Require Federal agencies to report annually on status of implementation of Grace Commission recommendations: Foundation for the President's Private Sector Survey on Cost Control, Inc., 10598 [6MY]
Result of business use vehicle recordkeeping requirement, 1141 [28JA]
Sale of Conrail: David H. Brockway, 4807 [7MR]
Sales tax collection on food stamps: Alabama Dept. of Finance, 32727 [20NO]
———Alabama Retail Association, 32727 [20NO]
———Center on Budget and Policy Priorities, 33035 [20NO]
———George C. Wallace, Governor of Alabama, 32727 [20NO]
Simplification of rules on imputed interest rates (H.R. 2475): David H. Brockway, 25357 [1OC]
Social Security tax exemption for ex-Federal employees temporarily working with tribal organization (sundry), 36939 [17DE]
State and local tax deduction: Nassau County, NY, 14247 [4JN]
———several New York State Assembly members, 14550 [5JN]
Superfund reauthorization: EPA, 35541 [10DE]
Superfund value-added tax: several business organizations, 24751 [24SE]
Targeted Jobs Tax Credit Program funding (H.R. 983): Harold Washington, 32201 [14NO]
Tax deductible research trips: Ocean Research and Education Society, 25039 [26SE]
Tax exemption for abortion: Representative Barton, 18982 [15JY]
Tax fairness for families: sundry, 11288, 11289 [9MY]
Tax penalties: Herbert W. Fritzsche, 22905 [4SE]
Tax proposals: James E. Venable, Jr., 7761 [4AP]
Tax provisions of the Compact of Free Association (S.J. Res. 77): James A. Baker III, Sec. of the Treasury, 32062 [14NO]
Tax recordkeeping requirements: John J. Motley III, 7302 [3AP]
Tax reform: Clifford P. Hansen, 4027 [28FE]
———Nancy D. Campbell, Maxine Forman, Ann Kolker, and Laurie Mikva, 20748 [26JY]
———Patricia Suhrcke, 32623 [20NO]
———several Representatives, 35953 [11DE]
———sundry excerpts, 19502 [17JY]
Tax Reform Act: Forum Group, Inc., 34240 [4DE]
———Louis A. Haas, 35144 [6DE]
———President Reagan, 37461 [17DE]
Tax Reform Act (H.R. 3838), 37197 [17DE]
———AFL-CIO, 37162 [17DE]
———American Association of Retired Persons, 37162 [17DE]
———Citizens for Tax Justice, 37161 [17DE]
———Common Cause, 37160 [17DE]
———National Federation of Independent Business, 37161 [17DE]
Tax reform legislation: Gene M. Pope, 2335 [7FE]
Tax reform proposals: P.J. Wonn III, 34053 [3DE]
———Paul L. Humphrey, 30344 [1NO]
Tax treatment of corporate air flights: Ronald A. Pearlman, 12355, 12356, 12357 [16MY]
Tax treatment of employee air travel benefits: Idaho businessman (excerpt), 7306 [3AP]
Tax treatment of fringe benefits of employees: Fred Paxton, 836 [22JA]
Tax treatment of hotels and motels: Walter S. Mason, Jr., 32876 [20NO]
Tax treatment of Puerto Rico: Resident Commissioner Fuster, 8427 [18AP]
Taxable income of farm cooperatives: John R. Block, Sec. of Agriculture, 17309 [26JN]
———several Members of Congress, 17308, 17310 [26JN]
Taxation of company employee benefits: Citizens' Fidelity Corp., Louisville, KY, 13328 [22MY]
Taxation of individual retirement accounts: William E. Dunning, 32196 [14NO]
Taxation of life insurance: Benjamin Whiteley, Standard Insurance Co., 19547 [17JY]
———Frank B. Lacy III, 36797 [16DE]
Taxation of pension plans and retirement benefits: H. Samuel Spradling, 27737 [16OC]
Taxation of profit-sharing plans: J. Wilson Witter, 19749 [18JY]
———Palmer H. Warren, 19710 [18JY]
Taxation on insurance benefits: Thomas O. Cox, 15533 [12JN]
U.S. is following the economic course of Argentina: Othal E. Brand, 9431 [25AP]
U.S. Treasury Dept. tax reform proposals: Nita Gellhaus, 7758 [4AP]
Urge Canada to discontinue excise tax on tourist literature (H. Con. Res. 241), 34809 [5DE]
Veto of tax increase: several Representatives, 8072 [16AP]
Veto provisions for President Reagan: Representatives Dornan and Latta, 22661 [1AU]
Lists
Cosponsors of H. Res. 268, sense of Congress relative to taxation of certain employer-paid and life-support benefits, 26818 [8OC]
Groups supporting increase in personal tax exemption, 11297 [9MY]
Health organizations supporting transfer of cigarette excise taxes to medicare, 11437 [9MY]
Members voting nay on the Tax Equity and Fiscal Responsibility Act, 10323 [2MY]
Newspaper articles on IRS collection deficiencies, 36240 [12DE]
Organizations supporting Economic Equity Act, 12628 [20MY]
Organizations supporting the Electric Utility Tax Reform Act (S. 1457), 19352 [17JY]
States under court order to relieve prison overcrowding, 189 [3JA]
Tax Reform Act (H.R. 3838)—supporters, 37159 [17DE]
Memorandums
Elimination of Cash or Deferred Employee Savings Plan: Trisha Brambley, 27730 [16OC]
Investment in Coal Partnerships: Moran & Associates, Ltd., 37813 [18DE]
Tax Reform Act: Heritage Foundation (excerpt), 34246 [4DE]
Taxation of Veterans' Disability Compensation: DAV, 3671 [26FE]
Treatment of Federal Annuities: James W. Morrison, Jr., 35526 [10DE]
Memorials of legislature
Arizona, 10535 [6MY]
Arkansas, 18858 [11JY]
California, 3419, 3426, 3427 [25FE], 4452, 4454 [5MR], 19596 [18JY], 22898 [4SE], 25279 [30SE], 26361, 26363 [7OC], 27962 [17OC], 28316 [22OC], 29746 [30OC]
Colorado, 16123 [18JN]
Guam, 4452 [5MR]
Hawaii, 9423 [25AP], 10535 [6MY], 10695 [7MY], 12821 [21MY], 13897 [3JN]
Kansas, 6470 [27MR], 8057 [16AP]
Kentucky, 15880 [17JN]
Louisiana, 15711 [13JN], 17519 [26JN], 17630 [27JN], 22979 [5SE], 23846 [16SE]
Mariana Islands, 2433 [19FE]
Massachusetts, 15500 [12JN], 29479 [29OC]
Michigan, 3378 [25FE], 4812 [7MR]
Minnesota, 18515 [10JY], 18858 [11JY]
New Hampshire, 14740 [6JN], 18060 [8JY]
North Dakota, 2941 [21FE], 5987 [21MR], 7027 [2AP], 8569 [22AP]
Pennsylvania, 7612 [4AP], 7813 [15AP], 18060 [8JY], 18857 [11JY], 27643 [16OC], 28316 [22OC], 29480 [29OC]
Puerto Rico, 8057 [16AP], 9441 [25AP]
South Carolina, 10023 [1MY], 14740 [6JN], 16253 [19JN]
South Dakota, 5584 [19MR], 7027 [2AP]
Utah, 7612 [4AP], 7814 [15AP]
Wyoming, 5728 [20MR], 6688 [28MR]
Messages
1984 Budget: President Reagan (excerpt), 9847 [30AP]
Social Security Agreement With Sweden: President Reagan, 33671 [2DE]
Motions offered by
Tax Reform Act: enact (H.R. 3838), 37472 [17DE]
Pamphlets
Assessing Tax Reform: Henry J. Aaron and Harvey Galper (excerpt), 14229 [4JN]
Papers
Senior Citizen Update, May, 1985: Representative Stenholm, 13378 [23MY]
Petitions
Balanced budget and tax limitation amendment: Order of the Founders and Patriots of America, 13890 [3JN]
Charity deductions for Federal income tax: Whitesboro United Methodist Church, 19596 [18JY]
Continue tax-exempt bonds for important public purposes: Calumet Park, IL, City Council, 27963 [17OC]
Deductibility of State and local taxes: Boston, MA, School Committee, 28132 [21OC]
———Ukiah, CA, City Council, 36505 [16DE]
Deductibility of State and local taxes on Federal income tax returns: Adelanto, CA, City Council, 31756 [13NO]
———Torrance, CA, City Council, 31756 [13NO]
Deduction of State and local taxes: Hillsborough, CA, City Council, 29746 [30OC]
———Lompoc, CA, City Council, 29746 [30OC]
———Mono County, CA, Board of Supervisors, 29479 [29OC]
———Oakland, CA, City Council, 30420 [4NO]
———San Mateo, CA, City Council, 32252 [18NO]
———Seal Beach, CA, City Council, 29479 [29OC]
———Tulare, CA, City Council, 29479 [29OC]
Deductions for aborted babies: Concord, NH, citizen, 26366 [7OC]
Deductions of certain local taxes: Legislative Research Commission, 24179 [18SE]
Deductions of certain local taxes from Federal income tax: Legislative Research Commission, 26366 [7OC]
Deductions of certain State and local taxes from Federal income tax: West Hollywood, CA, City Council, 33952 [3DE]
Excise taxes: National Beverage Control Association, Inc., 29686 [30OC]
Federal income tax deduction for State and local taxes: Eureka, CA, City Council, 29483 [29OC]
Federal income taxation: Seal Beach, CA, City Council, 28317 [22OC]
Federal revenue sharing: Summit County, OH, Council of Governments, 13890 [3JN]
Federal revenue sharing program: Hernando County, FL, Board of County Commissioners, 12823 [21MY]
General revenue sharing and Arc Grants to Cities: Ohio Valley Mayors Association, 9441 [25AP]
Income: Carmichael, CA, citizen, 26765 [8OC]
———Newcastle, WY, citizen, 26765 [8OC]
Internal Revenue Code: Jeronimo Esteve-Abril, 26110 [3OC]
Internal Revenue Service: John C. Garrison, 14970 [10JN]
Nuclear Decommissioning Tax Act (H.R. 2820): National Association of Regulatory Utility Commissioners, 5917 [20MR]
Oppose elimination of charity deductions for Federal income tax: United Methodist Church, 19596 [18JY]
Opposition to repeal of Federal deductibility of State income and local property taxes: Harford County, MD, County Council, 38664 [19DE]
Public finance: American Society for Public Administration, 23549 [12SE]
———Herkimer County, NY, County Legislature, 24812 [24SE]
Reform: Eureka, CA, City Council, 29252 [28OC]
Retirement savings (S. 200): Philippine Veterans Federation (Isabela Chapter Alicia Post), 1507 [31JA]
Revenue sharing: Denton, TX, City Council, 22899 [4SE], 23846 [16SE]
———Marion, OH, City Council, 6688 [28MR]
———Mid-Ohio Valley Mayors Association, 7614 [4AP]
———Wilmington, MA, City Council, 6368 [26MR]
State and Local Tax Deduction Policy: Republican Party Conference, New York State Assembly, 14551 [5JN]
State finances: Dutchess County, NY, 22900 [4SE]
Stop tax deduction for aborted babies: citizen of Concord, NH, 13897 [3JN]
Support balanced budget: El Cajon, CA, Citizen, 12306 [16MY]
Support revenue sharing: Mandeville, LA, City Council, 13897 [3JN]
Tax deductions for aborted babies: Concord, NH, citizen, 26366 [7OC]
Tax increase: Concord, NH, citizen, 26366 [7OC]
Tax Indexing: National Association of Pro America, 9386 [24AP]
Tax reform plan: Arlington Structural Steel Co., 18516 [10JY]
Play
``Julius Caesar,'' William Shakespeare (excerpt), 37461 [17DE]
Poems
``IRS Recordkeeping Rules'', 1641 [31JA]
Press releases
April 30 Is Tax Freedom Day: Tax Foundation, 10201 [1MY]
Challenge to factual accuracy of tax study by partisan research group: Texaco, Inc., 9499 [25AP]
Half of ERTA's promised cuts for 1985 KO'd by subsequent tax hikes: Tax Foundation, 10202 [1MY]
Housing allowances for military and clergy: Dept. of the Treasury, 22394 [1AU]
IRA's add billions to new savings, but potential still untapped: Investment Company Institute, 5836 [20MR]
Tax exemption of certain retirement benefits: IRS, 803 [22JA]
Questionnaires
Alabama—6th District: Representative Erdreich, 11987 [15MY]
Balancing the budget, 1128 [24JA]
Illinois: Representative Grotberg, 10235 [2MY]
Questions and answers
Kemp-Kasten tax reform legislation (S. 325), 1521 [31JA]
Minority Telecommunications Ownership Tax Act (H.R. 150), 502 [3JA]
Quotations
Tax reductions as a means of reducing the deficit: President Reagan, 29978 [31OC]
Tax reform: Finn M. Casperson, 24421 [20SE]
Remarks by, on
Education: make permanent tax exclusion on assistance programs (H.R. 645), 1151 [28JA]
Remarks in House
Abortion: deny tax-exempt status of charitable contribution recipient organizations which directly or indirectly perform or finance (H.R. 2897), 34382 [4DE]
———deny tax-exempt status to organizations which directly or indirectly perform or finance (H.R. 2897), 17988 [27JN]
Accountants: representation of taxpayers in certain Tax Court cases (H.R. 2587), 13099 [22MY]
Adoption tax deduction for reasonable expenses (H.R. 2793), 16180 [18JN]
Advisory Commission on Intergovernmental Relations: study results from Tax Capacity of the Fifty States, 22732 [1AU]
Aeronautics: exempt emergency transportation from excise tax (H.R. 734), 1640 [31JA]
AFDC: provide education and training to parents (H.R. 880), 1647 [31JA]
Aged: exempt from paying fees for firewood from National Forest System lands (H.R. 3445), 25216 [26SE]
———extend targeted jobs tax credit (H.R. 1512), 5922 [20MR]
———housing tax credit (H.R. 689), 1122 [24JA]
———index income thresholds of Social Security benefits (H.R. 708), 1164 [28JA]
———provide tax credit for health care expenses (H.R. 644), 1113 [24JA]
———repeal taxation of Social Security benefits (H.R. 709), 1164 [28JA]
———tax credit for households maintaining dependent (H.R. 955), 2026 [6FE]
Agriculture: farm losses (H.R. 2134), 8395 [18AP]
Airline employees: tax treatment of fringe benefits provided to parents (H.R. 3930), 36199 [12DE]
Airline Fringe Benefit Equity Act: enact (H.R. 1017), 2270 [7FE]
Airline passes: relief to employees who have lost nontaxable, 617 [7JA]
Airlines: provide tax free air transportation passes to employees (H.R. 2078), 8328 [17AP]
———provide tax free air transportation passes to employees (H.R. 2078), removal of cosponsor, 19831 [22JY]
Alternate Energy Production Tax Act: enact (H.R. 2498), 11901 [14MY]
Alzheimer's disease: dependent care tax credit (H.R. 2527), 13338 [22MY]
———tax credit for caretakers, 26826 [8OC]
———tax credit for families caring for victims (H.R. 3523), 27356 [10OC], 32280 [18NO]
———tax deductions for acute and long-term care (H.R. 524), 621 [7JA]
———tax deductions for home care and adult day care, 531, 537 [3JA]
———tax deductions for home care and adult day care (H.R. 524), 32496 [19NO]
American Passbook Savings Act: enact, 9986 [1MY]
Anticrime groups: allow tax deductions for contributions (H.R. 840), 1318 [30JA]
Arms sales: disallow tax deduction for advertising or other promotion (H.R. 1444), 4710 [6MR]
Arts and Humanities Tax Reform Act: enact (H.R. 1657), 5998 [21MR]
Automobile use business expenses: logging requirements (H.R. 589), 817 [22JA]
Balanced Budget Act: enact (H.R. 3), 527 [3JA]
Banks and banking: relief for depositors of failed institutions (H.R. 3499), 26122 [3OC]
———require conformity between the loan losses reserve accounts for tax purposes and for financial statement purposes, 17931, 17932 [27JN]
———tax treatment of loan loss reserves, 29801 [31OC]
Base Broadening Tax Act: enact (H.R. 1377), 4237 [28FE]
Boaters and fishermen: recreation user fees (H. Res. 165), 12229 [16MY]
Boating Safety and Sport Fishing Enhancement Act: implement provisions (H. Res. 165), 12229 [16MY]
Bonuses: tax treatment of certain (H.R. 1183), 24015 [17SE]
Budget: use of tax increase to reduce deficit, 13003 [22MY]
Buses: tax treatment of operating rights (H.R. 1733), 6369 [26MR]
Business expenses: recordkeeping requirements, 1141, 1142 [28JA]
———recordkeeping requirements (H.R. 750), 1141 [28JA], 3342 [25FE]
Business Tax Records Reduction Act: enact (H.R. 783), 2053 [6FE], 5530 [19MR]
Businesses: proposed changes in deductions, 1141 [28JA]
Canada: excise tax on U.S. travel literature (H.R. 1002), 14568 [6JN]
———tax on U.S. tourism literature, 5513 [19MR]
———urge to discontinue excise tax on tourist literature (H. Con. Res. 241), 34796, 34798, 34808, 34812 [5DE], 36329 [12DE]
Caribbean Basin: require countries to share tax information, 7685 [4AP]
Cattle and horse industries: effects of proposed tax reform, 24415 [19SE]
Charitable contributions: opposition to proposed changes in tax laws pertaining to (H. Res. 91), 3974 [27FE]
Charitable organizations: determining legitimacy of certain tax deductible research trips, 25039 [26SE]
Cigarettes: continue excise tax and earmark for smoking-related diseases, 508 [3JA]
———continue excise tax and earmark for smoking-related diseases (H.R. 236), 2832 [20FE]
———continue excise tax and earmark for smoking-related diseases (H.R. 236), withdrawal of cosponsor, 4361 [5MR]
———excise tax, 29321 [29OC]
———Federal excise tax increase (H.R. 1594), 5526 [19MR]
———prohibit tax reduction (H.R. 1200), 3892 [27FE]
———raise excise tax (H.R. 951), 2048 [6FE], 4261 [28FE]
———use revenue from excise tax to finance research of smoking related diseases (H.R. 1508), 6884 [28MR]
Clean Coal Technology Authorization Act: enact (H.R. 2754), 15766 [13JN]
Coal-fueled facilities: increase energy investment tax credit (H.R. 2762), 15763, 15799 [13JN]
Communities: municipal bankruptcy, 36349 [12DE]
Compact of Free Association: approve (H.J. Res. 187), 20602, 20605-20628, 20629-20661 [25JY]
———approve (H.J. Res. 187), technical corrections, 20662 [25JY]
Computers: tax treatment of software royalties (H.R. 3124), 22017 [31JY]
Congressional Budget Act: amend (H.R. 1195), 3083 [21FE]
Congressional Retirement Reform Act: enact (H.R. 3693), 30961 [6NO]
Construction workers: clarify tax treatment of travel expenses (H.R. 2346), 10390 [2MY]
Consumption tax: imposition, 17891 [27JN]
Contemporaneous recordkeeping requirements: repeal certain, 11070 [8MY]
Conventions and trade shows: tax treatment (H.R. 1732), 6375 [26MR]
Corporate income taxes: retain graduated rates (H. Con. Res. 123), 8523, 8535 [18AP]
Corporate pension plans: tax treatment, 11168 [8MY]
Corporations, 12228 [16MY], 18028 [8JY]
———excise tax on certain profits (H.R. 1100), 9796 [30AP]
———foreign manufacturing subsidiaries, 7500 [3AP]
———implement a nondeductible excise tax on certain takeovers (H.R. 1100), 2361 [19FE]
———minimum tax rate, 37206 [17DE]
———negative tax rate, 37185 [17DE]
———prohibit noncompetitive mergers, 4272 [28FE]
———proposed reform, 13388-13397 [23MY]
———tax treatment of U.S. stockholders in foreign subsidiaries of domestic corporations (H.R. 1914), 22514 [1AU], 22948 [4SE]
———taxation breaks and Government grants, 5588 [19MR]
———treatment of business and capital investment, 37199 [17DE]
———treatment of U.S. stockholders in foreign subsidiaries of domestic corporations (H.R. 1914), 7103 [2AP]
Covert Agent Disclosure Federal Pension Forfeiture Act: enact (H.R. 3388), 24415 [19SE]
Crude Oil Windfall Profit Tax Act: amend (H.R. 898), 1640 [31JA]
Deaf: make closed captioned equipment more affordable (H.R. 2853), 23277 [10SE]
Defense contracts: alleged fraud and abuse, 30356 [1NO]
Deferred payment sales: tax treatment of imputed interest, 12999 [21MY]
Deficit: reduce, 22663 [1AU]
Dependent care: tax credit (H.R. 2527), 12213 [15MY], 13338 [22MY], 32280 [18NO]
Dept. of Defense: tax exemption on housing for civilian employees in Panama (H.R. 754), 1151 [28JA]
Dept. of Transportation: establish a Motor Carrier Administration (H.R. 3427), 25529 [1OC]
Diesel fuel: tax treatment (H.R. 837), 1274 [30JA]
Divorce: tax treatment of community property (H.R. 3458), 25472 [1OC]
Earned income tax credit: expand (H.R. 2480), 11930 [14MY]
Earthquake engineering research center: establish (H.R. 1144), 24811 [24SE]
Economic conditions: national objectives, 30919 [6NO]
Economic Equity Act: enact (H.R. 158), 13853 [24MY]
———tax reform provisions, 11740 [14MY]
Economic recovery program: impact, 6897 [28MR]
Education: allow deduction for contributions to savings accounts (H.R. 3379), 24410 [19SE]
———impact of certain reform proposals, 30176 [1NO]
———permit tax-free savings account, 14958 [10JN]
———proposed tax incentives, 22818 [1AU]
———proposed voucher system, 37507 [17DE], 38670 [19DE]
———tax credit for savings account contributions (H.R. 3553), 27147 [10OC]
Education and housing savings accounts: establish, and provide deductions (H.R. 2429), 11223 [8MY]
Education Savings Account Act: enact (H.R. 3749), 31823 [13NO]
Educational savings account: proposed nontaxable, 27757 [16OC]
———proposed tax credits, 31252 [8NO]
Elections: change certain limits on campaign contributions (H.R. 3799), 32896 [20NO]
———credit for political contributions to congressional campaigns, 37375-37378 [17DE]
Electric utilities: consumer tax, 20179 [24JY]
Employee achievement awards: clarify tax treatment (H.R. 3147), 22048 [31JY]
Employee life support programs: tax treatment (H. Res. 184), 15375 [12JN]
Employee stock ownership plans: dividend deduction, 37463 [17DE]
Employment: sense of Congress relative to taxation of certain employer-paid and life-support benefits (H. Res. 268), 25249 [26SE], 26818 [8OC]
———treatment of certain bonuses (H.R. 1183), 2669 [20FE]
Energy tax: provide fair and equitable tax treatment for all energy resources, 20723 [25JY]
Energy Tax Reform Act: enact (H.R. 2057), 8101 [16AP]
Entrepreneurial Assistance Act: enact (H.R. 2496), 19544 [17JY]
EPA: provide an equitable and reliable long-term superfund funding program (H.R. 2948), 18936 [11JY]
———revise and extend taxes used to finance superfund (H.R. 1775), 25510 [1OC]
———superfund tax proposals, 34866 [6DE]
———temporary extension of superfund excise tax (H.R. 3453), 25468 [1OC]
Equal Access to Public Accommodations Act: enact (H.R. 875), 16896 [21JN]
Executive departments: review of spending programs (H.R. 2), 522 [3JA]
Exemptions: increase, 7776 [15AP]
Expanded Capital Ownership Through an Industrial Homestead Act: enact (H. Con. Res. 31), 14234 [4JN]
Fair and Simple Tax Act: enact (H.R. 2222), 9723 [29AP]
Fair and simple tax plan: proposed, 1617-1621 [31JA]
Fair Retirement Act: enact (H.R. 1911), 7442 [3AP]
Fair share minimum tax: proposal, 11206 [8MY]
Fair Tax Act: enact, 2015 [6FE]
Fairness in Gift Tax Act: enact (H.R. 1067), 2343 [7FE]
Familes: increase exemptions, 7776 [15AP]
Families, 12706 [21MY]
———personal exemption, 37186, 37211 [17DE]
———tax treatment, 11282-11289 [9MY], 11705 [14MY], 37467 [17DE]
Family Education Assistance Act: enact, 14958 [10JN]
Farmers: treatment, 37196 [17DE]
Federal contracts: revise accounting methods to determine tax liability (H.R. 2214), 9367 [24AP]
Federal employees: employee-contributed annuities, 37194, 37199 [17DE]
Federal Hospital Insurance Trust Fund: transfer certain cigarette tax revenue (H.R. 1594), 5526 [19MR]
Federal mortgage programs: proposed user fees, 7579 [4AP]
Fire and rescue units: off-duty use of public safety vehicles, 4103 [28FE]
———off-duty use of public safety vehicles (H.R. 1285), 3657 [26FE]
First Things First Credit Act: enact (H.R. 1553), 5597 [19MR]
Fish nets: provide for lower rate of duty for certain (H.R. 2240), 9541 [25AP]
Fishermen: equitable tax treatment (H.R. 690), 1137 [24JA]
Fishermen's Tax Reform Act: enact (H.R. 2241), 9541 [25AP]
Flat rate: provide (H.R. 623), 1116 [24JA]
Foreign conventions: deny tax deductability, 19752 [18JY]
Foreign countries: deny deductions for travel expenses incurred while attending foreign investment tax seminars (H.R. 1228), 22990 [5SE]
———increased use as tax havens, 22936 [4SE]
Foreign investments: deny deduction for attending seminars on methods of tax evasion (H.R. 1228), 3068 [21FE]
Foreign Sales Corp.: shareholders entitled to a dividend received deduction for distributions (H.R. 1697), 6122 [25MR]
Foreign Subsidiary Tax Equity Act: enact (H.R. 1914), 22514 [1AU], 22948 [4SE]
Foreign trade: competitiveness of domestic industries, 37206, 37211 [17DE]
———protectionism, 24229 [19SE]
———surcharges on imports, 3533 [26FE]
Form 1099 Paperwork Relief Act: enact (H.R. 1423), 4960 [7MR], 13967 [4JN]
Fraternal organizations: repeal tax-exempt status, 13861 [24MY]
Fraternal societies: tax treatment of insurance and annuity plans, 37193 [17DE]
Fraternities and sororities: tax treatment, 9328 [24AP]
Frequent Flyer Information Reporting Act: enact (H.R. 2257), 11633 [9MY]
Fringe benefits: tax treatment (H.R. 972), 1850 [6FE]
———tax treatment of certain transportation (H.R. 1392), 4291 [4MR]
FRS: monetary policy, 11925 [14MY]
Fruits and nuts: taxation of inedible (H.R. 726), 1104 [24JA]
Gambling: allow deduction of net legal losses (H.R. 2126), 9559 [25AP]
Gambling industry: tax treatment of patrons of legal (H.R. 2138), 9335 [24AP]
———tax treatment of patrons of legal (H.R. 2139), 9335 [24AP]
Gasoline: additional tax to reduce budget deficits (H.R. 3801), 32891 [20NO]
———increase tax (H.R. 1541), 5657 [19MR]
General Electric: purchase of RCA, 38817 [20DE]
Geothermal energy: clarify definition (H.R. 843), 1339 [30JA]
Gleaning: collection of unharvested crops and distribution to needy, 22024 [31JY]
Grace Commission: recommendations, 15551, 15552 [13JN]
———require Federal agencies to report annually on status of implementation of recommendations (H.R. 2297), 10598 [6MY]
Guam: tax reform, 37373-37374 [17DE]
Handicapped: allow tax deduction for commuting expenses (H.R. 2305), 10197 [1MY]
———exempt from paying fees for firewood from National Forest System lands (H.R. 3445), 25216 [26SE]
Handicapped dependent trusts: allow deduction of insurance premiums (H.R. 2420), 11196 [8MY]
Hazardous substances: revise and extend taxes used to finance superfund (H.R. 1775), 6584 [28MR]
———tax incentives for recycling (H.R. 1378), 4102 [28FE]
Health: modify treatment of physicians and surgeons mutual protection and indemnity associations (H.R. 2261), 32194 [14NO]
Health and welfare benefits: tax treatment, 15375 [12JN]
Health Care Savings Account Act: enact (H.R. 3505), 26097 [3OC], 26675 [8OC], 29891 [31OC]
Hearing impaired: tax credit for television subtitle equipment (H.R. 2853), 17241 [25JN]
Heavy vehicles: repeal certain Federal use tax provisions (H.R. 2677), 14550 [5JN]
High Technology Active Business Act: enact (H.R. 3146), 22041 [31JY], 22689 [1AU], 22909 [4SE]
High Technology Research and Scientific Education Act: enact (H.R. 1188), 2929 [21FE]
Historic preservation: tax credit, 18519 [10JY]
Historic rehabilitation: tax credit, 19242 [16JY]
Historic Rehabilitation Tax Credit Act: enact, 22807 [1AU]
Home Employment Enterprise Act: enact, 18957 [15JY]
Home Equity Conversions Act: enact (H.R. 3204), 22755 [1AU]
Home health services: remove homebound requirement (H.R. 1192), 2933 [21FE]
Homemaker Equity Act: enact (H.R. 797), 1698 [4FE]
Homeowner bonds: tax treatment (H. Con. Res. 90), 5934 [20MR]
Hotels, motels, etc.: impact of certain tax laws, 32876 [20NO]
Housing: effects of proposed tax reform on State programs, 37862 [18DE]
———income exclusion for faculty members' housing on, or near campus of an educational institution (H.R. 1623), 5918, 5928 [20MR]
———mortgage interest deductions on second homes, 23449 [11SE]
———seller financing, 22517, 22518 [1AU]
———tax treatment of imputed interest on deferred payment sales of property (H.R. 2475), 12726-12730 [21MY]
———use of tax-exempt bonds to finance low-interest housing loans, 25217 [26SE]
Illinois: per capita return on Federal tax dollars, 28488 [22OC]
IMF: salaries and benefits, 20663 [25JY]
Imputed interest, 22517 [1AU]
Income: increasing the personal exemption, 16810 [21JN]
Income tax: filing on birth month (H.R. 3760), 31827 [14NO]
———progressive cash-flow tax (H.R. 1165), 2837 [20FE]
———reform rate system, 6863 [28MR]
———refund delays, 16058 [18JN]
———sense of Congress that there be no increase in individual, 31350 [12NO]
———simplify system, 14633 [6JN]
———use birth month as filing date, 32510 [20NO]
Income tax returns: filing date, 28237, 28260 [22OC]
India: economic policy, 6882 [28MR]
Indian Economic Development Act: enact (H.R. 3597), 28454 [22OC]
Individual housing account: establish, 551 [3JA]
Individual medical care accounts: allow deduction for contributions which are exempt from tax (H.R. 2830), 16769 [20JN]
Industrial development bonds: tax treatment (H.R. 1624), 5682 [20MR]
Infrastructure Improvement and Public Productivity Act: enact, 566 [3JA]
Interest and Dividend Tax Compliance Act: repeal (H.R. 852), 1715 [4FE]
Interest and dividends: separate mailings of statements requirement (H.R. 1652), 5949 [21MR]
International corporations: proposed unitary tax (H.R. 3980), 38684 [19DE]
Investment companies: tax treatment of certain (H.R. 3397), 24569-24571 [20SE]
Investments: tax credit rates, 34468 [5DE]
IRA's: providing tax incentives, 7711 [4AP]
IRS: equity in deficiency actions, 9335 [24AP]
———limit retroactive tax rulings (H.R. 625), 862 [22JA]
IRS audits: amount of interest payable on underpayments where improper notification (H.R. 3122), 21644 [30JY]
Jojoba beans: taxation (H.R. 726), 1104 [24JA]
Junior Achievement of Sacramento, Inc.: relief (H.R. 2145), 8523 [18AP]
Junk Bond and Greenmail Tax Act: enact (H.R. 2476), 11740, 11742 [14MY], 15588 [13JN]
Law enforcement officers: off-duty use of public safety vehicles, 4103 [28FE]
———off-duty use of public safety vehicles (H.R. 1285), 3657 [26FE]
Life insurance: increase group term exclusion (H.R. 1968), 7682 [4AP]
———taxation, 13703 [23MY]
Local Telephone Ratepayer Protection Act: enact (H.R. 3687), 30606 [5NO]
Lumber trade: treatment of mangement expenses and interest on lands, 37465 [17DE]
Main Street Fair Competition Act: enact (H.R. 3549), 27335 [10OC]
Mariana Islands: tax reform, 37373-37374 [17DE]
Marshall Islands: proposed Compact of Free Association (H.J. Res. 355), 21283 [29JY]
———proposed Compact of Free Association (H.J. Res. 355), request for consideration in lieu of H.J. Res. 343, 20605 [25JY]
Medical expenses: repeal 5% floor on deduction (H.R. 2435), 11180 [8MY]
Medicare: mandatory coverage of State and local government employees, 27055 [10OC]
Medicare Fair Hospital Deductible Act: enact, 29770 [30OC]
Micronesia: proposed Compact of Free Association (H.J. Res. 355), 21283 [29JY]
———proposed Compact of Free Association (H.J. Res. 355), request for consideration in lieu of H.J. Res. 343, 20605 [25JY]
Military housing: tax deductions for interest and real estate (H.R. 841), 16459 [19JN]
Minimum tax: proposed, 9323 [24AP]
Minority Investment Tax Act: enact (H.R. 1224), 3101 [21FE]
Minority Opportunity Restoration Act: enact (H.R. 1932), 18081 [9JY]
Minority Telecommunications Ownership Tax Act: enact (H.R. 150), 501 [3JA]
Modified Retirement Test Act: enact (H.R. 2877), 17502 [26JN]
Mortgages: tax deductions for interest on residential (H. Con. Res. 117), 8108 [16AP]
Motor vehicles: business use recordkeeping requirements, 1141 [28JA]
———impose tax on manufacturers for noncompliance of Federal fuel economy standard (H.R. 3786), 32490 [19NO]
———records maintenance for business use, 2296 [7FE]
———repeal certain contemporaneous recordkeeping requirements, 11070 [8MY]
———repeal certain recordkeeping requirements, 7582 [4AP]
———repeal certain recordkeeping requirements (H.R. 1869), 7155 [2AP], 7164 [4AP]-7165 [2AP], 7562 [3AP], 7717, 7735 [4AP], 10216 [2MY]
———repeal certain recordkeeping requirements (H.R. 1869), appointment of conferees, 9257 [24AP]
———repeal certain recordkeeping requirements (H.R. 1869), conference report, 11079-11083 [8MY]
———repeal certain recordkeeping requirements (H.R. 1869), consideration of conference report, 10223 [2MY]
———repeal certain recordkeeping requirements (H.R. 600), 7111 [2AP], 7685 [4AP]
———repeal log book requirement for business use, 869 [24JA]
———repeal log book requirements for business use (H.R. 779), 1283 [30JA]
———repeal log book requirements for business use (H.R. 813), 1281 [30JA]
———repeal log book requirements for business vehicles (H.R. 707), 1156 [28JA]
———tax credit for purchase of U.S. made (H.R. 2953), 22953 [5SE]
———tax credit for purchasing domestic (H.R. 2953), 18393 [10JY], 18527 [10JY]
———tax treatment of business use, 5530 [19MR]
National Conference on Cities and Towns: authorize (H.R. 3833), 33597 [2DE]
National Dividend Act: enact (H.R. 56), 509 [3JA]
National Guard and Reserves: provide incentives for employer support, 7103 [2AP]
National Heritage Resource Act: enact (H.R. 3087), 20848 [26JY]
National indigent women's abortion trust fund: establish (H.R. 608), 815 [22JA]
National Individual Training Account Act: enact, 576 [3JA]
National Tax Amnesty/Deficit Reduction Act: enact (H.R. 2031), 7973 [16AP]
National Training Incentives Act: enact, 11239 [9MY]
Natural gas: abolish special tax treatment of pipeline companies, 5928 [20MR]
Nekoma, ND: tax deduction for transportation expenses relative to employment at the antiballistic missile site (H.R. 2331), 10383 [2MY]
New York, NY: tax exclusion of certain sick pay of firefighters (H.R. 1244), 3488 [25FE]
———tax exclusion of certain sick pay of police officers (H.R. 1244), 3488 [25FE]
1985 Tax Guide for Older Americans: authorizing printing (H. Res. 90), 5514 [19MR]
Notices of deficiency: allow Dept. of the Treasury withdrawal (H.R. 727), 1102 [24JA]
Nuclear Decommissioning Tax Act: enact (H.R. 2820), 5916 [20MR]
Oil and gas industry: impact of new tax proposals, 9772 [29AP]
———taxation of lease bonuses, advance royalties, or similar payments (H.R. 5022), 10587 [6MY]
Oil Industry Foreign Tax Credit Reform Act: enact, 489 [3JA]
Older Americans Alternative Care Act: enact (H.R. 1192), 2933 [21FE]
Olympic games: provide funding for U.S. Olympic Committee through excise tax on radio and television broadcast rights (H.R. 3770), 32278 [18NO]
Overseas American Economic Competition Enhancement Act: enact (H.R. 2740), 15376 [12JN]
Overseas U.S. Citizen's Representation in Congress Act: enact (H.R. 2738), 15376 [12JN]
Paperwork Reduction Act: enact, 862 [22JA]
Passbook Savings Act: enact, 34773-34778 [5DE]
Peace tax fund: allot conscientious objectors' tax portion to, rather than to military expenditures, 19464 [18JY]
Pensions: cash or deferred arrangement plans, 26486 [7OC], 27730 [16OC]
———relieve individuals with one-person Keogh plans from certain information reporting requirements, 24230 [19SE]
Personal exemptions: increase (H.R. 1551), 5508 [19MR]
Petroleum: encourage use of residual fuel oil for thermal recovery processes, 3491 [25FE]
———import tax, 22909 [4SE]
———tax treatment of oil imports (H.R. 1396), 4292 [4MR]
———taxation of oil imports, 24882 [24SE]
Petroleum imports: tax treatment (H.R. 1396), 4292 [4MR]
Petroleum industry: merger approval relative to divestiture (H.R. 2777), 15991 [17JN]
———requirements with, relative to acquisitions (H.R. 2777), 23111 [9SE]
Pittsburgh, PA: questionnaire results, 11741 [14MY]
Political parties: tax rate for committees (H.R. 2906), 17889 [27JN]
Pollution control bonds: tax treatment (H.R. 1624), 5682 [20MR]
Power resources: investment tax credit for district heating and cooling systems (H.R. 1507), 27990 [17OC]
Presidential campaign financing: repeal of voluntary checkoff, 14231 [4JN]
Presidential campaigns: tax form checkoff for public financing, 16450 [19JN]
Presidential dollar checkoff: proposal, 15743 [13JN]
Prodigal Taxpayer Act: enact, 22804 [1AU]
Productivity Incentive Act: enact (H.R. 1183), 2669 [20FE]
Professional services: taxation of providers, 32491 [19NO]
Provisions: extend certain (H.R. 3979), 37843 [18DE]
———extend certain (H.R. 3992), 38340 [19DE]
Public charities: volunteer trustees, directors, and officers not punishable under tax laws (H.R. 2131), 8537 [18AP]
Public debt: encourage individuals to contribute, 15753 [13JN]
———tax credit for contributions to reduce (H.R. 1109), 2360 [19FE], 2612 [19FE]
Public utilities: effect of investment tax credits on utility taxes and consumer costs, 19713 [18JY]
Puerto Rico: establish a limited wage-credit for U.S. corporations, 19715 [18JY]
———proposed repeal of U.S. industrial tax exemption, 23668 [12SE]
———repeal tax incentives for U.S. corporations, 11912 [14MY]
———tax credit for income earned, 27026 [9OC]
———tax exemption, 8427 [18AP]
———withhold State income taxes from Federal employee income (H.R. 1943), 8096 [16AP]
Radon gas: tax credit for expenditures incurred for level reduction in principal residence (H.R. 2773), 15550, 15553 [13JN]
———tax credit for residential contamination, 15807 [13JN]
Rates: proposed changes, 7776 [15AP]
Reagan, President: impact of policies, 32405, 32406 [19NO]
———oil and gas tax, 17399 [26JN]
———policies, 31561 [13NO]
———proposal, 26409 [7OC]
———proposed budget, 2338 [7FE]
———reform policies, 29321 [29OC]
———reform proposals, 12228 [16MY], 14027 [4JN], 14569, 14570 [6JN], 15150 [11JN], 15376 [12JN], 15552, 15554 [13JN], 15796 [13JN], 15868 [17JN], 16458 [19JN]
———tax proposal, 20667 [25JY], 22926 [4SE]
———tax reform proposals, 11901 [14MY]
———veto provisions, 22661 [1AU]
Real estate: interest rates, 8318 [17AP]
———proposed transfer tax, 10387 [2MY]
Real estate investment trusts: tax treatment (H.R. 2571), 12796 [21MY]
Real property: dual tax rate, *****, 2844 [20FE]
———requesting conference on taxation of seller financing, 22748, 22751 [1AU]
———simplify rules on imputed interest rates (H.R. 2475), 22522 [1AU]
———simplify rules on imputed interest rates (H.R. 2475), appointment of conferees, 22640 [1AU]
———simplify rules on imputed interest rates (H.R. 2475), consideration of conference report, 22640 [1AU]
———tax treatment of imputed interest on deferred payment sales (H.R. 2475), 12726-12730 [21MY]
Recordkeeping: repeal certain requirements (H.R. 614), 1122 [24JA]
Recordkeeping requirements: repeal certain, 2327 [7FE], 5530 [19MR], 7582 [4AP]
———repeal certain (H.R. 531), 1657 [4FE]
———repeal certain (H.R. 600), 1141 [28JA], 1656, 1657 [4FE], 4277 [4MR], 4658 [6MR], 4955 [7MR], 7685 [4AP]
———repeal certain (H.R. 750), 5005 [7MR]
———repeal certain (H.R. 1869), 7164 [4AP], 7562 [3AP], 7717, 7735 [4AP], 10216 [2MY]
———repeal certain (H.R. 1869), appointment of conferees, 9257 [24AP]
———repeal certain (H.R. 1869), conference report, 11079-11083 [8MY]
———repeal certain (H.R. 1869), consideration of conference report, 10223 [2MY]
Records: repeal of contemperaneous provision (H.R. 614), 1118 [24JA]
Reform, 32623 [20NO]
———effective date of certain provisions (H. Res. 335), 37473-37477 [17DE]
———impact of 1981 tax reduction, 30124 [1NO]
———income tax incentives, 37518 [17DE]
———indexation, 31417 [12NO]
———politics of growth oriented, 8538 [18AP]
———proposals, 5530 [19MR], 11072 [8MY], 12228 [16MY], 12709 [21MY], 13014 [22MY], 14269 [5JN], 14569, 14633 [6JN], 14956, 14958, 14959, 14960 [10JN], 15150 [11JN], 15868 [17JN], 18028 [8JY], 22840, 22841 [4SE], 22955 [5SE], 23410 [11SE], 24565 [20SE], 25659, 25662, 25739 [2OC], 28258 [22OC], 29536 [29OC], 29770 [30OC], 30124 [1NO], 31417 [12NO], 33695 [3DE]
———proposals (H.R. 2222), 9723 [29AP]
Refundable Investment Tax Credit Act: enact, 481 [3JA]
Regional Rail Reorganization Act: enact (H.R. 1930), 7684 [4AP]
REIT Tax Provisions Revision Act: enact (H.R. 2571), 12796 [21MY]
Religious communities: allow investment credit with respect to taxable business conducted by (H.R. 1723), 6382 [26MR]
Rental housing: effect of tax changes on market, 19707 [18JY]
Republican Party: support for Presidential veto of legislation raising taxes, 8014 [16AP]
Research: tax incentives for domestic research and development (H.R. 1359), 4262 [28FE]
Research and development: taxation of expenditures of corporations (H.R. 2528), 12207 [15MY]
Research and Development Tax Credit Extension Act: enact, 35437 [9DE]
Residential mortgage bonds: taxation, 36120 [11DE]
Residential mortgages: tax deductions for interest (H. Con. Res. 117), 8103 [16AP]
Retirement Equity Act: technical corrections (H.R. 2110), 8428 [18AP], 8500 [18AP]
Retirement Income Policy Act: enact, 31254 [8NO]
———enact (H.R. 3597), 28456-28458 [22OC]
Retirement Income Security Act: enact, 30941 [6NO]
Retirement plans: extend time period for tax-free rollovers, 11166 [8MY]
———reinstate the ability to invest in tangible assets, 510 [3JA]
Retirement savings plans: participation (H. Con. Res. 197), 25041 [26SE]
Revenue bonds: exemption, 24514 [20SE]
Revenue Enhancement and Protection Program Tax Act: enact (H.R. 2530), 12422 [16MY]
Revenue sharing program: impact of elimination, 10915 [7MY]
Rural Housing Escrow Procedures Act: enact (H.R. 2584), 13862 [24MY]
Rural letter carriers: application of the Federal tax law by the IRS, 7547 [3AP]
Sale of Conrail Act: enact (H.R. 1449), 6373 [26MR]
Samoa: tax reform, 37373-37374 [17DE]
Savings Account for a Valued Education Act: enact (H.R. 3553), 27147 [10OC]
Sec. of the Treasury: proposed tax plan, 816 [22JA]
Securities: capital gains rates, 7699 [4AP]
Security devices: provide tax credit for installation (H.R. 1268), 4310 [4MR]
Seized property: retention in certain instances (H.R. 724), 1108 [24JA]
Self-employed: taxation of health insurance premium costs, 33195 [20NO]
Seller financing: provisions for small properties or business, 22801 [1AU]
Shipbuilding industry: tax incentives for operators to purchase U.S. constructed ships, 19530 [17JY]
Shipowners: tax benefits, 28827 [24OC]
Shoe industry: import quotas, 22907 [4SE]
Single and multifamily housing bonds: volume limitation, 37196, 37209 [17DE]
Small business: expansion of underutilized, with proceeds from tax-free interest on certain obligations (H.R. 2551), 12718 [21MY]
———tariff and tax preferences to encourage exports (H. Con. Res. 70), 3677 [26FE]
———treatment, 37196 [17DE]
Small Contribution Tax Credit Reform Act: enact (H.R. 3780), 32445 [19NO]
Smokeless tobacco: restore Federal excise tax, 20707 [25JY]
Smokeless Tobacco Control Act: enact (H.R. 3078), 22831 [14AU]
Smoking, Medicare and Medicaid, and Alternative Revenue Tax Act: enact, 7707 [4AP]
Social Security: adjust income level at which benefits are taxed (H.R. 709), 1137 [24JA]
———coverage of stepchildren (H.R. 3527), 26826 [8OC]
———exclusion of tax-free securities income from benefits determination formula, 581 [3JA]
———increase amount of outside income authorized before penalty (H.R. 2877), 17502 [26JN]
———make benefits consistent with tax policy (H.R. 1186), 3102 [21FE]
———notch effect, 870 [24JA]
———provide that certain judicial annunities for surviving spouses not terminate (H.R. 1472), 5105 [7MR]
———repeal earnings limit (H.R. 1062), 2350 [7FE]
———repeal limitation on outside earnings (H.R. 3279), 23475 [11SE]
———sense of the Congress that taxes on benefits should not be increased (H. Con. Res. 173), 17966 [27JN]
———taxation of benefits, 17511 [26JN], 17891 [27JN]
———treatment of tax-exempt interest (H.R. 1478), 5110 [7MR]
Social welfare organizations: estate and gift tax treatment of contributions (H.R. 1765), 6497 [27MR]
Solar energy: extend residential energy, 842 [22JA]
Solar Tax Credit Phaseout Act: enact, 3971 [27FE]
South Africa: denial of foreign tax credits (H.R. 1134), 3091 [21FE]
Space Investment Tax Equity Act: enact, 9317 [24AP]
———enact (H.R. 2172), 21639-21640 [30JY]
Space Tax Investment Equity Act: enact, 9265 [24AP]
Sports facilities: deny certain tax benefits for private luxury boxes (H.R. 2629), 13864 [24MY]
Sports franchises: deny certain tax benefits in case of certain moves (H.R. 3092), 20863 [26JY]
St. Louis, MO: taxation proposals for local health care, 24677 [23SE]
State and local governments: establish a floor on deductibility (H.R. 2825), 16765 [20JN]
———proposed repeal of tax deduction, 16436, 16454 [19JN]
State and local taxes: Federal deductibility, 25657, 25658, 25659, 25662, 25664, 25739 [2OC], 26106 [3OC], 26121 [3OC], 26409 [7OC], 26816 [8OC], 27022, 27044 [9OC], 27054, 27055 [10OC], 27331, 27334 [10OC], 27576, 27577 [16OC], 28715, 28717, 28725 [23OC], 29058 [24OC], 29654 [30OC], 32877 [20NO], 38664 [19DE]
———itemized deduction, 37469 [17DE]
———proposed phasing out of the deductibility, 14236 [4JN]
———retain Federal deduction (H. Res. 105), 5085 [7MR], 29654 [30OC]
Student loan bonds: tax treatment (H.R. 1624), 5682 [20MR]
Summer camp counselors: exempt students' wages from unemployment tax (H.R. 3180), 22800 [1AU], 24886 [24SE]
Superfund: tax structure (H.R. 1775), 6584 [28MR]
———temporary extension of excise tax (H.R. 3452), 25268 [30SE]
Superfund Hazardous Waste Cleanup Program: funding (H.R. 3453), 25468 [1OC]
Superfund Toxic Waste Cleanup Program: extend and expand, 14552 [5JN]
Supply side economics: proposals, 22766 [1AU]
Supply-side economics: analysis, 32405, 32406 [19NO]
Surplus food: tax credit for contributing to charitable organizations for the poor (H.R. 3059), 20149 [23JY]
System: reform, 1682 [4FE]
———simplify, 16774 [20JN]
Targeted Jobs Tax Credit Program: funding (H.R. 983), 32201 [14NO]
Tax Amnesty/Deficit Reduction Act: enact (H.R. 2031), 7847 [15AP]
Tax Code: simplify, 10255 [2MY], 11282-11289 [9MY]
Tax Court judges: eliminate mandatory retirement (H.R. 1736), 6378 [26MR]
Tax credits: extend business and residential (H.R. 1272), 11903 [14MY]
Tax Equity and Simplification Act: enact (H.R. 1040), 2319 [7FE]
Tax Fairness for Families Act: enact (H.R. 1551), 11705 [14MY], 12230 [16MY], 12706 [21MY]
Tax Freedom Day: observance, 9969 [30AP], 10201 [1MY]
Tax reform, 13701 [23MY]
———deductibility of State and local taxes, 20861 [26JY]
———prohibit sale of tax-exempt bonds for housing development, 20860 [26JY]
———proposals, 18982 [15JY], 19495-19504 [17JY], 20390 [24JY], 36361, 36366 [12DE]
———proposed elimination of State and local deduction, 20708 [25JY]
Tax Reform Act: enact (H.R. 3838), 33695, 33831 [3DE], 34138, 34240-34250 [4DE], 34371 [4DE], 34467, 34468, 34469, 34470 [5DE], 35174, 35283 [9DE], 35825, 35836, 35840 [10DE], 35944-35957 [11DE], 36123 [11DE], 36130, 36131, 36132, 36133, 36134, 36136, 36137, 36138, 36139, 36140, 36184, 36185 [12DE], 36540, 36542, 36545, 36546 [16DE], 36771 [16DE], 36958-36970, 37155, 37176 [17DE], 37201, 37215, 37216 [19DE], 37217 [20DE]-37218, 37373, 37379, 37479, 37480-37485 [17DE], 37860, 37862, 37867 [18DE], 38085 [19DE], 38665, 38726 [19DE], 38804 [20DE]
———repeal, 856 [22JA]
Tax simplification plan: issues, 7712 [4AP]
Tax Status of Space Act: enact, 9969 [30AP]
Taxation: deduction for preparation fees, 5919 [20MR]
———professional service providers, 31539 [12NO]
Tax-exempt organizations: exempt from taxation corporations or trusts acquiring or managing real estate for other exempt organizations (H.R. 3301), 23682 [12SE]
Taxpayer Relief Act: enact (H.R. 600), 1276 [30JA], 1363 [31JA]
Taxpayer rights: safeguard (H.R. 831), 1275 [30JA]
Taxpayers' Bill of Rights, 13316 [22MY], 14570 [6JN]
———implement, 14959 [10JN], 15817 [17JN]
Technical Corrections Act: enact (H.R. 1800), 6548 [28MR]
Tenant Tax Equity Act: enact, 503 [3JA]
Textile and Trade Enforcement Act: enact (S. 680), 27320 [10OC]
Timber industry: projected impact of President Reagan's tax reform proposal, 17527 [26JN]
Tobacco industry: advertising (H.R. 3950), 36759 [16DE]
———cigarette tax, 34468 [5DE]
———extend application of certain excise taxes (H.R. 3981), 37845 [18DE]
———extend certain excise taxes (H.R. 3722), 31563 [13NO]
———extend certain excise taxes (H.R. 3918), 36196 [12DE]
———extension of excise tax (H.R. 3452), 25268 [30SE]
———use revenue from excise tax on cigarettes to finance research on smoking related diseases (H.R. 1508), 6884 [28MR]
Tourist trade: Canadian excise tax on travel literature (H.R. 1002), 14568 [6JN]
Transportation: tax treatment of certain fringe benefits (H.R. 1392), 4291 [4MR]
Travel deductions: clarify rules, 7542 [3AP]
Truth in Savings Act: enact (H.R. 2282), 9800 [30AP], 10904 [7MY]
U.S. Council for World Freedom: review tax status, 23135 [10SE]
U.S. industry: deny investment tax credit and accelerated cost recovery for any item which does not have at least 85% domestic content (H.R. 3051), 19615 [18JY], 19736 [18JY]
U.S. shippers: repayment of subsidies, 14603 [6JN]
U.S. territories: law regarding tax credit for income earned in, 7719 [4AP]
User fees: taxation, 7525 [3AP]
Vacuum flasks: lower rate of duty on glass inners (H.R. 3925), 36358 [12DE]
Value-added tax: proposals, 34822 [5DE]
Vehicle mileage: tax treatment, 2886 [21FE]
Vermont: impact of H.R. 3838, 37209 [17DE]
Vero Beach, FL: alleged corporate health resort, Pierre-Par-La-Mer, 19546 [17JY]
Veterans: disability benefits taxation exemption (H.J. Res. 191), 4955 [7MR]
———disability benefits taxation exemption (H.R. 867), 4958 [7MR]
———proposed taxation of disability benefits, 3533 [26FE]
———retention of tax-exempt status on disability benefits (H. Res. 47), 2040 [6FE]
Veterans' benefits: tax treatment, 12533 [20MY]
Veterans' Compensation Benefits Amendments: enact (H.R. 2343), 12537 [21MY]
Veterans Housing Assistance Program: eligibility, 476 [3JA]
Virgin Islands: tax reform, 37373-37374 [17DE]
Voter Interest and Participation Act: enact (H.R. 2906), 17889 [27JN]
W.R. Grace and Co.: tax payment, 6093 [25MR]
Washington (DC) Post: printing of misquote, 36134 [12DE]
Wine Equity Act: enact, 38674 [19DE]
Worker retraining: incentives, 11239 [9MY]
Remarks in Senate
Aeronautics: determination of value of transportation provided to employees (S. 839), 7061 [2AP]
———tax treatment of airline employee's fringe benefits, 31952, 31953 [14NO]
———treatment of employee air travel benefits (S. 1101), 11016 [8MY]
———treatment of employee air travel benefits (S. 120), 204 [3JA]
———treatment of employee air travel benefits (S. 755), 6197 [26MR]
Aged: tax credit for expenses incurred in care of certain dependents (S. 779), 6976 [1AP]
———tax credit for home health care (S. 779), 6707 [28MR]
———tax treatment of certain investments, 17300-17302 [26JN]
Agriculture: impact of proposed tax reforms, 3641 [26FE]
———imputed interest rates on sale or exchange of certain real property, 25648 [2OC]
———limit off-farm income sheltered as farm losses, 10774-10782 [7MY]
———limit off-farm income sheltered as farm losses (S. 244), 758 [22JA], 9184 [24AP], 10369 [2MY]
———permit rollover of gain on sale of certain farmland (S. 1213), 13628 [23MY]
———tax treatment of certain vehicles (S. 36), 100 [3JA]
———tax treatment of farm cooperatives, 31310-31311 [12NO]
Alcohol fuel production plants: bonding requirements, 38768 [20DE]
Alcoholic beverages: tax treatment (S. 1405), 18242 [9JY]
American Association of Retired Persons: tax counseling service for elderly, 1504 [31JA]
Attorney General: permit to retain private counsel for litigation of select debt collection cases (S. 1658), 24104 [18SE]
———permit to retain private counsel for litigation of select debt collection cases (S. 1658), authorize star print, 24654 [23SE]
Baker, Russell: views on powers of Congress, 30396 [4NO]
Banks and banking: rate of savings, 20517 [25JY]
———tax treatment of loan loss reserve accounts (S. 1263), 14849 [7JN]
Bedford Stuyvesant Restoration Corp.: tribute, 13829 [24MY]
Beverage containers: tax deduction for additions to reserves for refunds of deposits (S. 1120), 11532 [9MY]
Bonds: Federal tax treatment of State and local obligations (S. Res. 242), 28437-28439 [22OC]
Business: accounting provisions of tax reform proposals, ***** [29JY]
———disallow tax deductions for expenses incurred in sales promotion for weapons (S. 986), 9155 [24AP]
———extend tax exclusion on contributions to employee group legal services (S. 1221), 13798 [24MY]
———relief from separate mailing requirement for form 1099 statements (S. 1115), 11502 [9MY]
———response to proposal to increase, 19060 [16JY]
———tax credit for occupational training of displaced homemakers (S. 993), 9159 [24AP]
———tax exclusion on certain small transactions by brokers (S. 608), 4617 [6MR]
Business Transfer Tax: enact (S. 1102), 11017 [8MY], 22471 [1AU]
Businesses: relief from separate mailings of form 1099 (S. 1722), 25378 [1OC]
Canada: repeal of tax on imported travel literature, 5867 [20MR]
Capital gains: repeal sunset date on holding period (S. 25), 84 [3JA]
Charitable contributions: tax status, 1825 [5FE]
Charities: allow ownership of certain stocks (S. 514), 3619 [26FE]
———make permanent deduction for contributions by nonitemizers (S. 361), 1549 [31JA], 29762 [30OC]
———permanent deduction of contributions by nonitemizers (S. 361), 18313 [10JY]
———retain exemption for contributions (S. Res. 101), 5321 [18MR]
Chewing tobacco: excise tax (S. 1782), 28417 [22OC]
Cigarettes: additional revenues deposited in Federal hospital insurance trust fund (S. 820), 6951 [1AP]
———excise (S. 1732), 25851 [3OC]
———excise tax, 11448 [9MY]
———excise tax revenues to medicare, 11436-11440 [9MY]
———extend excise tax (S. 1712), 25159 [26SE]
———increase excise tax, 28396-28407, 28409 [22OC]
———maintain current tax on a permanent basis, 23629 [12SE]
———taxation, 35325-35327 [9DE]
Coal: compensation for damage to structures built upon mines, 22441 [1AU]
———research and development technology (S. 301), 1185 [29JA]
Collection: study on effect of increased and improved enforcement, 26838 [9OC]
Committee on Governmental Affairs: authorize receipt and inspection of tax records by a subcommittee (S. Res. 284), 38468, 38598 [19DE]
Committee on Ways and Means: tax reform proposal, 35448-35450 [10DE]
Computers: exclude software royalties from personal holding company income (S. 1799), 29484-29486 [29OC]
———modify personal holding company provisions relative to software royalties (S. 1799), 36529 [16DE]
Condominium Cost Reduction Act: enact (S. 1741), 26371 [7OC]
Conscientious objectors: establish U.S. Peace Tax Fund to receive gift and tax payments (S. 1468), 20972 [29JY]
Conservation of natural resources: tax credit (S. 454), 2203 [7FE]
Construction industry: deduction of workers' travel and transportation expenses (S. 828), 7033 [2AP]
———deduction of workers' travel expenses (S. 1880), 33401 [22NO]
———tax treatment of builder bonds (S. 624), 4872 [7MR]
Consumer Price Index: repeal indexing of individual rates (S. 93), 191 [3JA]
Cooperative societies: right to net earnings and losses among patronage allocation units (S. 1585), 22375 [1AU]
Corporations: acquisition and management of real property for certain tax-exempt organizations (S. 1808), 29748 [30OC]
———amount paid in taxes, 9495 [25AP]
———minimum tax, 13659 [23MY], 26726 [8OC], 26847-26851 [9OC], 30403 [4NO]
———modify alternative minimum tax (S. 663), 5204 [14MR]
———modify alternative minimum tax (S. 973), 8590-8593 [22AP]
———nondeductible excise tax on profits realized from certain attempted takeovers (S. 420), 1982 [6FE]
———nondeductible interest paid or incurred on loans used for certain takeovers (S. 414), 1979 [6FE]
———nondeductible tax on profits realized from attempted takeovers (S. 476), 2722 [20FE]
———reform tax regulation relative to hostile takeovers (S. 632), 4879-4881 [7MR]
———reform tax system, 10976, 10995 [8MY], 11480 [9MY]
———relief from separate mailing requirement for form 1099 statements (S. 1115), 11502 [9MY]
———relief from separate mailings of form 1099 (S. 1722), 25378 [1OC]
———retain graduated rates (S. Con. Res. 41), 8375-8377 [18AP]
———tax credit for foreign-based manufacturing, 31281-31284 [12NO]
———tax treatment of air flights by employees, 12354 [16MY]
———tax treatment of expenditures for domestic research and development (S. 861), 7355 [3AP]
Courts: recovery of litigation costs in cases against the Government, 31968 [14NO]
Criminal and civil penalties: one-time amnesty (S. 203), 658 [21JA], 923 [24JA]
Cultivation of Highly Erodible Lands and Wetlands Tax Act: enact (S. 1786), 28578 [23OC]
Day care: tax credit for employers providing onsite dependent care assistance (S. 1125), 11835 [14MY]
Deaf: tax credit for expenses incurred in purchase of subtitle equipment (S. 1355), 17043 [25JN]
Deficit Reduction Campaign Finance Reform Act: enact (S. 1789), 29015 [24OC]
Deficit Reduction Trust Fund: establish (S. 125), 219 [3JA]
Dept. of Defense: prohibit implementation of certain tax regulations relative to military housing allowances (S. 1595), 22392-22394 [1AU]
———tax treatment of certain long-term contracts (S. 1281), 15334 [12JN]
Dept. of the Treasury: study impact of tax treatment of netting procedures relative to agricultural cooperatives, 16675-16676 [20JN]
Diesel motor: repayment of increased tax imposed on certain consumers (S. 1998), 38772 [20DE]
Disasters: tax deduction for costs of replacing destroyed plant or equipment (S. 1584), 22374 [1AU]
Ecology: disallow deductions and credits for certain activities within designated environmental zones (S. 1839), 31152 [7NO]
Economic Equity Act: enact (S. 1169), 20742 [26JY], 32864 [20NO]
Education: allow States to establish supplemental student loan programs with tax-exempt capital (S. 1688), 24492 [20SE]
———exclusion of employer-paid assistance, 2764 [20FE]
———maintain exclusion for employer-supplied benefits (S. 558), 4506 [5MR], 22476 [1AU]
———tax treatment of lodging provided to employees of educational institutions (S. 784), 6713 [28MR]
Employment: expand employee stock ownership plans (S. 628), 4875-4877 [7MR]
———extend targeted jobs credit (S. 1612), 23048 [9SE]
———extend targeted jobs tax credit (S. 1250), 14741 [6JN], 21478 [30JY], 35423 [9DE]
———tax treatment of achievement awards (S. 743), 6188 [26MR]
———treatment of air travel benefits, 7297-7299, 7304-7310 [3AP]
Estates: clarification of status (S. 540), 4038 [28FE]
Ethanol: taxation of imports, 23955-23958 [17SE]
Families: expand dependent care tax credit (S. 912), 7915 [16AP]
———increase dependent care credit (S. 1605), 22402 [1AU]
Farm Credit Relief Act: enact (S. 1151), 12295 [16MY], 20342 [24JY]
Farmland: establish method of determining value based on income-producing potential (S. 1340), 16792 [21JN]
Federal employees: allow participation in tax-sheltered retirement programs (S. 202), 658 [21JA]
———medicare tax exemption for certain (S. 1348), 17040 [25JN]
Federal Taxpayer Awareness and Enforcement Act: enact (S. 1152), 12316 [16MY]
Fish and fisheries: self-employment status of certain crewmen for pension purposes (S. 443), 2183 [7FE]
———self-employment status of certain crewmen for unemployment tax purposes (S. 392), 1933 [6FE]
———self-employment status of certain crewmen for unemployment tax purposes (S. 439), 2177 [7FE]
Flat rate tax: treatment of permanent life insurance (S. Res. 199), 20305 [24JY]
Food stamp plan: sales tax collection, 32726-33037 [20NO]
Foreclosures: exclusion of certain net capital gain of insolvent taxpayers from alternative minimum tax (S. 418), 1981 [6FE]
Foreign countries: reciprocal sanctions against certain corporations relative to citizens living in a State using worldwide unitary method of taxation (S. 1845), 31327 [12NO]
Foreign trade: U.S. policy, 26382 [7OC]
Forest products: provisions of tax reform proposals, 20882 [29JY]
Fringe benefits: tax treatment, 1077 [24JA]
Great Britain: reaction to unitary tax system, 19000 [15JY]
Handicapped: tax deduction for expenses incurred with elimination of architectural barriers (S. 887), 7638 [4AP], 8382 [18AP]
Hansen, Clifford P.: tax reform proposal, 4027 [28FE]
Hazardous substances: funding of superfund (S. 955), 8362 [18AP]
———funding of superfund (S. 957), 8369-8373 [18AP]
———funding of superfund (S. 972), 8590 [22AP]
———increase amount of money accumulated in superfund before termination of taxes, 24717 [24SE]
———regional disposal compacts, 6829 [28MR]
———superfund excise tax, 24462 [20SE]
———superfund value-added tax, 24743-24745, 24751 [24SE]
———tax credit for residential radon decontamination expenses (S. 1544), 21745 [31JY]
———tax on disposal and storage (S. 14), 54 [3JA]
———tax treatment of toxic waste cleanup expenditures by the James Graham Brown Foundation, 24456 [20SE]
———temporary extension of superfund excise tax (H.R. 3453), 26896 [9OC]
Health care: deduction in case of individuals suffering from Alzheimer's disease (S. 263), 999 [24JA]
Health Equity and Fairness Act: enact (S. 1211), 13622 [23MY]
Health insurance: partial deduction of premiums paid by self-employed (S. 419), 3049 [21FE], 4646 [6MR]
Historic buildings: prohibit repeal of rehabilitation tax credit (S. Res. 209), 22415 [1AU]
Housing: national policy, 13664 [23MY]
———prohibit implementation of certain regulations relative to allowances for clergy (S. 1595), 22392-22394 [1AU]
———qualify preapplied insulation for residential energy tax credit (S. 340), 1535 [31JA]
———tax treatment of sale-leaseback arrangements by elderly (S. 324), 1470 [31JA]
———treatment of homeowner bonds (S. Con. Res. 18), 3208 [22FE]
Imputed interest and interest accrual rules: modify application (S. 56), 138 [3JA]
Income: impose minimum individual and corporate tax-10333 [2MY]
———minimum individual and corporate tax, 10321 [2MY]
Income tax: minimum personal exemption (S. Res. 173), 13264 [22MY]
Indexation: impact, 1070 [24JA]
Indians: amend the Federal Unemployment Tax Act relative to tribal employees (S. 1856), 32355 [19NO]
Individual retirement accounts: allow nonworking spouse full deduction (S. 200), 656 [21JA]
———allow nonworking spouse full deduction (S. 455), 2204 [7FE]
———exclude certain distributed income (S. 138), 227 [3JA]
———increase contributions allowed (S. 800), 6743 [28MR]
———repeal certain tax penalties (S. 718), 5835 [20MR]
———repeal earned income limitation on deduction and age limitation on distribution of retirement savings (S. 1539), 21735 [31JY]
Insurance: tax treatment of ordinary life policies (S. Res. 165), 12163 [15MY]
IRS: collection deficiencies, 36239-36248 [12DE]
———funding, 35359 [9DE]
———improve enforcement procedures for revenue collection, 10943-10949 [8MY]
———interest on overpayments of tax (S. 1474), 19814 [19JY]
———penalty provisions, 36822 [17DE]
———status of regulation projects, 23078 [9SE]
Israel: exemptions on tax rules governing imputed interest on loans (S. 1619), 23235 [10SE], 23646 [12SE]
Israeli bonds: exempt from imputed interest rules, 31926 [14NO]
Kentucky: enterprise zone legislation, 28597 [23OC]
Law enforcement officers: exclusion of certain sick pay from gross taxable income (S. 137), 226 [3JA]
———exclusion of subsistance allowances (S. 393), 1933 [6FE]
———off-duty use of public safety vehicles (S. 281), 7088 [2AP]
———tax treatment for off-duty use of public safety vehicles (S. 281), 1023 [24JA]
———tax treatment of off-duty use of public safety vehicles (S. 281), 2091 [7FE]
Legal services: tax exclusion for employer contributions to prepaid group plans (S. 1652), 23992 [17SE]
Life insurance: condition for enacting tax reform (S. Res. 199), 19027 [15JY]
Local government: retain Federal deduction for local taxes (S. Res. 82), 4740 [7MR]
———retain tax-exempt status of private purpose bond obligations (S. Res. 233), 24775 [24SE]
Lumber trade: impact of Reagan administration proposals, 27980 [17OC]
———impact of tax reform proposal, 16008 [18JN]
Medical care: revenues from additional tax on cigarettes deposited in Federal hospital insurance trust fund (S. 820), 6951 [1AP]
Medicare: increase cigarette excise tax relative to program funding (S. 874), 7370 [3AP]
———tax exemption for certain Federal employees (S. 1348), 17040 [25JN]
Milk: production, price, and sales, 33337-33340 [22NO]
Minimum Tax Reform Act: enact (S. 956), 8365-8369 [18AP]
Mortgages: clarify treatment of asset-backed securities in multiple class arrangements (S. 1978), 37649-37654 [18DE]
Motor vehicles: amortization deduction for bus route operating rights (S. 1656), 24103 [18SE]
———clarify log book requirement for business vehicles (S. 639), 4889 [7MR]
———clarify tax treatment relative to personal use, 4889 [7MR]-7304 [3AP]
———increase excise tax on fuels, 27204-27207 [10OC]
———increase excise tax on fuels (S. 735), 6132 [26MR]
———recordkeeping requirement for taxation of business (S. 245), 1265 [29JA]
———repeal log book requirement for business vehicles, 805 [22JA], 5769, 5788 [20MR], 7655 [4AP]
———repeal log book requirement for business vehicles (H.R. 1869), 7295-7319 [3AP]
———repeal log book requirement for business vehicles (H.R. 1869), appointment of conferees, 7319 [3AP]
———repeal log book requirement for business vehicles (S. 245), 759 [22JA]
———repeal log book requirement for business vehicles (S. 260), 781-784 [22JA], 1503 [31JA]
———repeal log book requirement for business vehicles (S. 518), 3758 [27FE]
———repeal log book requirements for business use (S. 314), 1238 [29JA]
———repeal logbook requirement for business vehicles (H.R. 1869), conference report, 12025-12029, 12125 [15MY], 12354-12360 [16MY]
———tax credit for child restraint systems (S. 75), 182 [3JA]
National Competitiveness Education Act: enact (S. 1932), 36275 [12DE]
National Individual Training Account Act: enact (S. 934), 8132, 8138 [17AP]
National Organ Transplant Trust Fund: provide for designation of contributions on tax forms (S. 205), 667 [21JA]
Neutrality in Federal Expenditures Act: enact (S. 320), 1244-1248 [29JA]
Olympic games: provide for designation of contributions to U.S. teams on tax forms (S. 154), 255 [3JA]
Parimutuel wagering: tax treatment of payouts (S. 441), 2176 [7FE]
Peace: provide for taxpayer designation relative to use of payments for nonmilitary purposes (S. 1468), 19601 [18JY]
Pensions: employee/employer contributions to provide cost-of-living protection under qualified private plans (S. 1814), 30052 [31OC]
———tax treatment of Federal annuities, 35526 [10DE]
Personal exemption: increase (S. 1112), 11297 [9MY], 23290 [11SE]
Petroleum: import fee, 21397 [30JY], 32870 [20NO]
———import fees, 20749 [26JY], 36214 [12DE], 38769 [20DE]
———increase import fees (S. 1507), 20778 [26JY]
———increase tariff, 32090-32097 [14NO]
———prevent evasion of State gasoline taxes (S. 1086), 10852 [7MY]
———prevent evasion of State gasoline taxes (S. 1087), 10852 [7MY]
———tax on imported crude oil and refined products (S. 1997), 38588 [19DE]
Physicians' and surgeons' mutual protection and indemnity associations: encourage formation (S. 1357), 17060, 17061 [25JN]
Postal Service: relief for certain employees in rural areas (S. 855), 7347 [3AP]
Poverty: increase earned income tax credit for low-income individuals (S. 1118), 11503 [9MY]
Prisons: exempt certain from sale/leaseback restrictions (S. 88), 188 [3JA]
Public debt: credit for contributions to reduce (S. 482), 2736 [20FE]
Public utilities: tax treatment (S. 1457), 19352-19354 [17JY]
Railroads: exemption of certain retirement benefits, 803 [22JA]
Reagan, President: fiscal policies, 29977 [31OC]
———impact of tax policies, 26165 [4OC], 26259 [5OC], 32290 [19NO]
———impact of tax policies on economic growth, 36480 [16DE]
———reform proposal, 14205 [4JN]
———tax reform, 18744 [11JY]
Real property: clarify application of imputed interest rates on sale or exchange of certain (S. 71), 177 [3JA]
———imputed interest rates relative to certain farms and small businesses, 17303-17307 [26JN]
———imputed interest rates relative to continuing care facilities, 17280-17300 [26JN]
———make permanent rules on imputed interest rates (S. 217), 739 [22JA]
———make permanent rules on imputed interest rates (S. 251), 776-778 [22JA]
———make permanent rules relative to imputed interest and assumption of loans (S. 729), 6172-6175 [26MR]
———repeal capital gains tax on disposition of investments by foreign citizens (S. 195), 654 [21JA]
———repeal capital gains tax on disposition of investments by foreign citizens (S. 758), 6201 [26MR]
———simplify rules on imputed interest rates (H.R. 2475), 17275, 17307-17316 [26JN]
———simplify rules on imputed interest rates (H.R. 2475), appointment of conferees, 17390 [26JN]
———simplify rules on imputed interest rates (H.R. 2475), conference report, 25355-25361 [1OC]
———simplify rules on imputed interest rates (H.R. 2475), motion to proceed to consideration, 17082-17096 [25JN]
———simplify rules on imputed interest rates (H.R. 2475), unanimous-consent request, 17081 [25JN]
———tax treatment of income of farm cooperatives, 17307-17311 [26JN]
Recordkeeping: delay implementation of certain requirements (S. Res. 42), 795 [22JA]
Reform: effective date of legislation (S. Con. Res. 83), 29184 [25OC]
———limit retroactivity (S. Res. 53), 1592 [31JA]
———prospective effective date (S. Res. 281), 38391-38395, 38597 [19DE]
———Senate action on House-enacted proposals, 37632 [18DE]
———transition procedures (S. Res. 53), 1252 [29JA]
Reform proposal: assessment, 15361 [12JN], 17571 [27JN]
Refuse and refuse disposal: clarify tax code relative to bonds issued to finance waste facilities (S. 981), 8935 [23AP]
Renewable Energy and Conservation Transition Act: enact (S. 1220), 13795 [24MY], 30083 [31OC], 35551 [10DE]
Retirement: 401-K plan, 33147 [21NO]
Retirement Income Policy Act: enact (S. 1784), 28419-28423, 28434 [22OC]
Savings accounts: rate, 20517 [25JY]
SBA: funding, 9847 [30AP], 11466 [9MY]
Secondary mortgage market: clarify treatment of asset-backed securities in multiple class arrangements (S. 1978), 37649-37654 [18DE]
Securities: tax treatment of instruments used in secondary mortgage market (S. 1959), 36863-36864 [17DE]
SELF-Tax Plan Act: enact (S. 909), 7902-7904 [16AP]
Senate: campaign reform (S. 471), 2490 [19FE]
Small business: relief (S. 1130), 11840 [14MY], 24791 [24SE]
———safeguard interests in court proceedings, 10880 [7MY]
———safeguard interests in court proceedings (S. 396), 1936 [6FE]
———safeguard interests in court proceedings (S. 518), 3758 [27FE]
———tax incentives for issuance of participating debentures (S. 1498), 20492-20495 [25JY], 22474 [1AU]
Small Business Incentives Act: enact (S. 1085), 10847 [7MY]
Smokeless tobacco products: excise tax on snuff and chewing tobacco (S. 1782), 28417 [22OC]
Snuff tobacco: excise tax (S. 1782), 28417 [22OC]
Social Security: exemption of certain retirement benefits, 803 [22JA]
———tax treatment of benefits (S. 210), 672 [21JA], 929 [24JA]
———treatment of compensation received by retired Federal judges (S. 869), 7363 [3AP]
Solar energy: extend tax credit (S. 1201), 13455, 13601 [23MY]
———extension of credits, 34992 [6DE]
Space sciences: tax treatment of certain activities performed, and articles produced, in space (S. 1126), 11838 [14MY]
State and local government: deductibility, 17075-17077 [25JN]
State and local government taxes: treatment (S. 315), 1239-1240 [29JA]
State and local obligations: Federal tax treatment (S. Res. 242), 28437-28439 [22OC]
State and local taxes: impact of elimination of Federal deductions, 23348 [11SE], 36927 [17DE]
States: eliminate restrictions on collection of certain taxes (S. 1510), 20781 [26JY]
———prohibit worldwide unitary method of taxation (S. 1974), 37643, 37646 [18DE]
———reallocation of Federal funds (S. 1496), 20429 [25JY]
———retain Federal deduction for local taxes (S. Res. 82), 4740 [7MR]
———retain tax-exempt status of private purpose bond obligations (S. Res. 233), 24775 [24SE]
———tax treatment of foreign source income (S. 687), 5451 [19MR]
Superfund: extend taxes (S. 1920), 35540 [10DE]
Superfund Hazardous Waste Cleanup Program: funding (H.R. 3453), 26912 [9OC]
System: benefits of reform, 24421 [20SE]
———reform, 9430 [25AP], 17322 [26JN], 26898 [9OC], 34127 [4DE]
———reform (S. 409), 1955, 1964-1967 [6FE]
———reform (S. 411), 1969 [6FE]
———reform (S. 321), 1510-1518 [31JA]
———reform (S. 325), 1519 [31JA]
Tax Convention With Barbados: ratification, 36491 [16DE]
Tax Convention With Cyprus: ratification, 36491 [16DE]
Tax Convention With Italy: ratification, 36491 [16DE]
Tax Reform Act: enact (H.R. 3838), 36927 [17DE]
———technical corrections (S. 814), 6778 [28MR]
Taxation: minimum corporate tax, 26847-26851 [9OC]
———minimum tax on corporations and individuals, 10321-10333 [2MY]
Tax-exempt organizations: amend application of excess business holdings provisions (S. 1291), 15357 [12JN]
———clarification of tax regulations relative to free distribution of low-cost articles (S. 1458), 19599 [18JY]
———permit retention of business holdings (S. 685), 5450 [19MR]
———prohibit inclusion of cults, groups, or organizations that practice satanism or witchcraft, 25077-25080, 25085 [26SE]
———tax treatment of contributions, 6244 [26MR]
———tax treatment of income derived from sale of mailing lists (S. 232), 741 [22JA]
Taxpayers: recourse for wrongful levy on property (S. 432), 2163 [7FE]
———safeguard rights (S. 453), 2202 [7FE]
Technology: tax credit for research and development (S. 58), 149 [3JA]
Television: tax credit for expenses incurred in purchase of subtitle equipment (S. 1355), 17043 [25JN]
Temporary provisions: extension of certain (S. 1912), 35388-35390 [9DE], 35551 [10DE]
Tobacco industry: disallow deductions for advertising expenses (S. 1950), 36513 [16DE]
———disallow tax deductions for advertising expenses (S. 1950), 36928 [17DE]
———extend certain excise taxes (H.R. 3722), 38382 [19DE]
———extend certain excise taxes (H.R. 3918), 36261 [12DE]
———extend certain excise taxes (H.R. 3981), 37627 [18DE]
Tourist trade: repeal of tax on imported travel literature, 14863 [7JN]
U.S. Peace Tax Fund: contributions by conscientious objectors (S. 1468), 20972 [29JY]
Urban development assistance grants: impact, 31785 [13NO]
Veterans: tax credit for home care (S. 1422), 18861 [11JY]
———tax treatment of disability compensation, 3108 [22FE]
———tax treatment of disability compensation (S. Con. Res. 20), 3623-3625 [26FE], 4499, 4506 [5MR]
Vocational education: tax deduction for contributions of equipment (S. 448), 2192 [7FE]
W.R. Grace & Co.: payment of taxes, 13652 [23MY]
Waste disposal sites: use of proceeds from tax on owners and operators of treatment and storage facilities (S. 886), 7616 [4AP]
Withholding tax: authorize monthly deposits for certain small employers (S. 1513), 20949-20952 [29JY]
Women: economic equity (S. 1169), 12626-12628, 12653-12656 [20MY]
———provide equity in treatment of individual retirement accounts (S. 541), 4039 [28FE]
———provide equity in treatment of individual retirement accounts (S. 877), 7374 [3AP]
Reports
Budget Impact on Elementary, Secondary, Vocational Education and Other Human Services Programs, 2340 [7FE]
Budget Impact on Federal Student Financial Assistance, 2340 [7FE]
Budget Impact on Michigan Students, 2341 [7FE]
Budget Impact on the National Endowments for the Arts and Humanities, 2341 [7FE]
Changes in Spending and Revenue Provisions for Deficit Reduction: Committee on Ways and Means (H.R. 3128) (H. Rept. 99-241), 21936 [31JY]
Children in Poverty—Summary and Highlights (series): Library of Congress and the Congressional Budget Office, 14809-14810 [6JN]
Conference: Defense Authorization Act (excerpt relative to housing allowances), 22392 [1AU]
———H.R. 1869, repeal logbook requirement for business vehicles, 12025 [15MY]
Crude Oil Windfall Profit Tax Act amendment (H.R. 898): GAO, 1640 [31JA]
Deductibility of State and Local Taxes (excerpt), 20862 [26JY]
Dept. of the Treasury Proposal Impact on Smaller Wholesaler-Distributors: analysis of tax returns, 8523 [18AP]
Effect of Maximum Taxable Wage Cap on Taxes, Social Security, and the Deficit, 11692 [13MY]
Effects of Lifestyle on Health: Economic Report of the President, 2832 [20FE]
Effects of the Treasury Tax Reform Proposal on Farm Income Taxation: Library of Congress, 3641-3645 [26FE]
Employee Educational Assistance—Who Pays, Who Benefits: American Society for Training and Development, 22477-22485 [1AU]
Extend Certain Tax Provisions: Committee on Rules (H.R. 3992; H. Res. 350) (H. Rept. 99-455), 38370 [19DE]
Feasibility and Desirability of Alternative Tax Systems for Superfund: EPA (excerpt), 34870 [6DE]
General Electric—Why We Need Tax Reform, 36786 [16DE]
Graduated Corporate Tax Rates (excerpt), 8377 [18AP]
Impact of President's Tax Proposals on Farm Income Taxation, 22129 [1AU]
Internal Revenue Law Reform: Committee on Rules (H.R. 3838; H. Res. 336) (H. Rept. 99-430), 35787 [10DE]
———Committee on the Rules (H.R. 3838; H. Res. 343) (H. Rept. 99-445), 36764 [16DE]
IRS Funding: Committee on Appropriations (excerpt), 35360 [9DE]
Log Book Requirement for Business Vehicle Taxation: Committee on Finance (S. 245) (S. Rept. 99-23), 7029 [2AP]
———Committee on Ways and Means (H.R. 1869) (H. Rept. 99-34), 7162, 7235 [2AP]
Monetary Policy: Committee on Banking, Housing, and Urban Affairs (S. Rept. 99-149), 26241 [4OC]
Railroad Unemployment Insurance Program Extension: Committee on Rules (H.R. 3722; H. Res. 317) (H. Rept. 99-368), 31514 [12NO]
Repeal Certain Recordkeeping Requirements: committee of conference (H.R. 1869) (H. Rept. 99-67), 10618-10624, 10693 [7MY]
Repeal Logbook Requirement for Business Vehicles (S. 245): Committee on Finance (excerpt), 12355 [16MY]
Republican Alternative—Tax Reform, December 1985, 35149-35171 [6DE]
Simplify Imputed Interest Rules: Committee on Ways and Means (H.R. 2475) (H. Rept. 99-87), 11760 [14MY]
Simplify Rules on Imputed Interest Rates on Real Property: committee of conference (H.R. 2475) (H. Rept. 99-250), 22650-22656, 22681 [1AU]
Single-Employer Pension Plan Termination Insurance Program Improvement: Committee on Education and Labor (H.R. 2811) (H. Rept. 99-266), 23547 [12SE]
Tax Reform Act (H.R. 3838) (excerpt), 37205 [17DE]
Tax Treatment of Employee Air Travel Benefits: Committee on Finance (excerpt), 7297, 7307 [3AP]
Tax Treatment of Imputed Interest on Deferred Payment Sales of Property: Committee on Finance (H.R. 2475) (S. Rept. 99-83), 15714 [13JN]
Taxation of Intangible Drilling Costs: Interstate Oil Compact Commission, 1198 [29JA]
Tobacco Program: GAO (excerpt), 28402 [22OC]
Reports to constituents
Hamilton, Lee H.: President's Tax Proposal, 14556 [5JN]
———Tax Reform Update, 22915 [4SE]
———Treasury Tax Reform Proposal, 492 [3JA]
Resolutions by organizations
Tax enforcement program: National Governors' Association, 10943 [8MY]
Taxation of imputed interest rates: sundry associations, 177 [3JA]
Results
1985 Tax Reform Survey: llth Congressional District of Illinois, 23411 [11SE]
1985 tax reform survey: 11th Congressional District of Illinois, 23411 [11SE]
Rulings of the Chair
Tobacco industry: extend application of certain excise taxes (H.R. 3981), 37847 [18DE]
Schedules
Ocean Research and Education Society 1985 courses, 25040 [26SE]
Statements
Accounts of the U.S. Should Be Simple: Thomas Jefferson, 14633 [6JN]
Bedford Stuyvesant Restoration Corp.: Vice President Bush, 13830 [24MY]
Beyond Bricks and Mortar—Dollar Impacts of Office Buildings: Building Owners and Managers Association International, 26815 [8OC]
Cigarette Excise Tax: J. Roger Mentz, 18918 [11JY]
Corporate Minimum Tax: Dept. of the Treasury, 5204 [14MR]
Corporate Taxes: Senator Armstrong, 10328 [2MY]
Employee Educational Incentives, 2764 [20FE]
Employee Stock Ownership Plans: Louis Kelso, 4877 [7MR]
———Senator Long, 4876 [7MR]
Enjoy 6 Tax-Deductible Days in Nassau or Acapulco or Zurich—And Discover How To Make Your Assets as Safe as Gold, 3068 [21FE]
Establish a Limited Wage-Credit for U.S. Corporations in Puerto Rico: Millie Torres, National Puerto Rican Coalition on the President's Tax Proposals, 19715 [18JY]
Federal Tax Reform: Helen M. Coyne, 23290 [11SE]
Foreign Import Quotas: (excerpts), 27320 [10OC]
Free Enterprise: Council of Economic Advisers (excerpt), 37453 [17DE]
Funding for Training of Olympic Athletes: Robert J. Kane, 255 [3JA]
Graduated Corporate Tax Rates: Franklin D. Roosevelt, 8376 [18AP]
Guaranteed Loan Program: Kenneth Guenther, 11467 [9MY]
———President Reagan, 11467 [9MY]
Impact of Tax Reform on Oil and Gas Production Industry: Senator Johnston, 19390 [17JY]
Impact of Tax Reform Proposals: Alfred M. King, 24791 [24SE]
Imputed Interest Rates: Ronald A. Pearlman (excerpt), 17093, 17094, 17095 [25JN]
———Senator Dole, 139-141 [3JA]
———Senator Metzenbaum (excerpt), 17088 [25JN]
Income Derived From Builder Bonds: Kenneth Leventhal & Co., 4872 [7MR]
Kemp-Roth Tax Reduction Plan: Senator Johnston, 35854 [11DE]
———Senator Long, 35854 [11DE]
Low Income Working Families: Children's Defense Fund (excerpt), 37204 [17DE]
Mandatory Retirement for Tax Court Judges (excerpts), 6378 [26MR]
Military Housing Allowances: John W. Vessey, Jr., 22393 [1AU]
Modification of the Internal Revenue Code: Colorado Society of Certified Public Accountants, 23078 [9SE]
Modified Flat Tax: Senator Cranston, 1967 [6FE]
Monthly Deposits of Withholding Tax for Certain Small Employers (sundry excerpts), 20949 [29JY]
Neutral Cost Recovery System—Capital Cost Recovery Under Kemp-Kasten, 1620 [31JA]
Permanent Deduction of Charitable Contributions by Nonitemizers: (sundry), 18313-18321 [10JY]
Personal Tax Exemptions: President Reagan (excerpt), 23290 [11SE]
Proposed Elimination of State and Local Tax Deduction: Mario Cuomo, Governor of New York (excerpt), 20709 [25JY]
Puerto Rican Taxation Issues: Representative Garcia, 7688 [4AP]
———Representative Harold Ford, 7688 [4AP]
———Representative Richardson, 7688 [4AP]
Puerto Rico and the Caribbean Basin Initiative: Rafael Hernandez-Colon, Governor of Puerto Rico, 34364-34365 [4DE]
Reasons for Adopting the Indexation Tax System: Committee on Taxation (1981 excerpt), 1070 [24JA]
Renewable Resources Tax Credit: Office of Technology Assessment (excerpt), 13795-13798 [24MY]
Repeal Certain Recordkeeping Requirements of Motor Vehicles (H.R. 1869), 7562 [3AP]
Report Card on Reaganomics: Walter W. Heller, 28021-28023 [17OC]
Retiring With High Incomes: Representative O'Neill, 17511 [26JN]
States' Worldwide Unitary Method of Taxation: President Reagan, 37646 [18DE]
Support of Deductibility of State and Local Taxes: Thomas C. Aposporos, 23082 [9SE]
Tax Credit for Income Earned in Puerto Rico—Importance of Section 9l36 to the South and the Nation: Southern Governors' Association, 27026 [9OC]
Tax Indexing: Senator Durenberger, 1071 [24JA]
———Senator Durenberger (1981 and 1983 excerpts), 1071 [24JA]
Tax Reform: Finn Caspersen, 22926 [4SE]
———Nancy D. Campbell and Maxine Forman, 20743-20748 [26JY]
———Roscoe Egger, 9431 [25AP]
Tax Reform Act: Representative Pepper, 36185 [12DE]
Tax Reform Act (H.R. 3838): Children's Defense Fund, 37161 [17DE]
———Coalition on Women and Taxes, 37161 [17DE]
———League of Women Voters, 37162 [17DE]
Tax Reform Legislation (excerpt), 38394 [19DE]
Tax Ruling: IRS, 16774 [20JN]
Tax System Reform: Jack A. Dinos, 13701 [23MY]
Tax Treatment: Morgan Stanley International Inc. (excerpt), 17093, 17094 [25JN]
Tax treatment of corporate air flights: Senator Dole, 12356 [16MY]
Taxation of Oil and Gas Lease Bonuses, Advance Royalties, or Similar Payments (H.R. 5022): Harry A. Blackmun (excerpts), 10588 [6MY]
Tax-Exempt Status of Disability Payments to Veterans: Senator Cranston, 3623 [26FE]
Trade Legislation (excerpt), 24229 [19SE]
Treasury II—Threat to Savings Institutions and to the National Priority for Housing: California League of Savings Institutions, 24203 [18SE]
Urban Renewal: Jane Jacobs, 18519 [10JY]
Value-Added Tax (sundry excerpts), 34823 [5DE]
Studies
Case for R&D Incentives: Data Resources, Inc. (summary), 4253 [28FE]
Corporate Taxpayers and Corporate Freeloaders: Citizens for Tax Justice, 26729-26731 [8OC]
Federal Deficit: IMF and the Federal Reserve Board (excerpt), 36480 [16DE]
Impact of the Section 861-8 Regulation on U.S. Research and Development: Dept. of the Treasury (excerpt), 31281 [12NO]
Major Findings—Small Issue Industrial Development Bonds and the U.S. Economy: Developing Systems Limited Consortium, 24776 [24SE]
Tobacco Taxes: Glenn Chappell (excerpt), 28406 [22OC]
Summaries
Corporate alternative minimum tax (S. 973), 8593 [22AP]
Expand the Earned Income Tax Credit (H.R. 2480), 11930 [14MY]
Fair and Simple Tax Plan, 1619 [31JA]
Fair Tax Act, 2016-2018 [6FE]
Federal Tax Delinquency Amnesty Act (S. 203), 664 [21JA]
Hazardous Substance Response Act (S. 14), 56 [3JA]
Hazardous Waste Reduction Act (S. 886), 7620 [4AP]
Health Equity and Fairness Act (S. 1211), 13627 [23MY]
Highlights of Family Tax Report Card—Round II, 37468 [17DE]
Increase Earned Income Tax Credit (S. 1118), 11505 [9MY]
Indian Economic Development Act (H.R. 3597), 28455 [22OC]
Infrastructure Improvement and Public Productivity Act, 567 [3JA]
Junk Bond and Greenmail Tax Act (H.R. 2476), 11740, 11743 [14MY]
Minimum Tax Reform Act (S. 956), 8368 [18AP]
National Competitiveness Education Act (S. 1932), 36276 [12DE]
One-Time Amnesty for Criminal and Civil Tax Penalties (S. 203), 929 [24JA]
Provide Tax Credit for Installation of Security Devices (H.R. 1268), 4310 [4MR]
Recordkeeping Requirements (H.R. 1869), 7157 [2AP]
REIT Tax Provisions Revision Act (H.R. 2571), 12797 [21MY]
Retirement Equity Act (H.R. 2110), 8428 [18AP]
Retirement Plans Ability To Invest in Tangible Assets, 510 [3JA]
Simplify Rules on Imputed Interest Rates (H.R. 2475): Committee on Finance, 17279 [26JN]
State Minimum Return Act (S. 1496), 20429 [25JY]
Tax Reform Act (H.R. 3838), 37163-37176 [17DE]
Truth in Savings Act (H.R. 2282), 10904 [7MY]
Tables
Borrowing to fund your IRA, 7711 [4AP]
Budget proposal: Schumer/Russo alternative minimum tax, 13367 [23MY]
Changes in corporate income tax liability under the Treasury proposal, 8535 [18AP]
Changing income of the ``very rich'': IRS, 6098 [25MR]
Companies receiving tax refunds, 9499 [25AP]
Comparison of Kemp-Kasten tax legislation (S. 325) with current law, 1521 [31JA]
Comparison of nominal cost recovery allowances for manufacturing equipment as a percent of cost for the U.S. and other countries, 37188 [17DE]
Comparison of various tax reform proposals, 1682 [4FE]
Corporations that paid no taxes or received refunds 1981-84, 30403 [4NO]
Defense Contract Audit Agency survey of public relations costs, 4711 [6MR]
Dependent care tax credit, 7915 [16AP]
Distribution of new corporate minimum tax, by industrial sector, 5204 [14MR]
Economic impact of the House Ways and Means tax reform proposal, 27317 [10OC]
Effects of proposed tax reform on Wisconsin, 36123 [11DE]
Energy Regulatory Administration's boiler conversion program, 1186 [29JA]
Excise tax on manufacturers who contribute hazardous waste to dumps, 35622 [10DE]
Fair and Simple Tax Act, 9724 [29AP]
General sales tax receipts on food stamps sales, 33037 [20NO]
Head of household and two children—poverty line earnings (sundry), 11930 [14MY]
Impact of elimination of the revenue sharing program on the State of Pennsylvania, 10915 [7MY]
Impact of President Reagan's tax plan, 15362 [12JN]
IRA deduction increase schedule 1986-1992, 1699 [4FE]
IRS regulations projects, 23078 [9SE]
Level of taxes paid by U.S. taxpayers, 10332 [2MY]
Major American companies paying a total of zero or less in total Federal income taxes, 9323 [24AP]
Port user fees, 30751 [6NO]
State and local tax deductions, 20862 [26JY]
State tax increase per itemizer/year, 14237 [4JN]
Study results from the Advisory Commission on Intergovernmental Relations' Tax Capacity of the Fifty States (sundry), 22732 [1AU]
Superfund tax structure, 6586 [28MR]
Tax expenditures for education, 30179 [1NO]
Tax payments by income groups: IRS, 6098 [25MR]
Tax rate of Milwaukee family under Kasten proposal, 13264 [22MY]
Tax treatment of individual retirement accounts of nonworking spouse, 656 [21JA]
Taxation—fiscal years 1986-90, 4237 [28FE]
Taxes paid under flat-rate system, 1516 [31JA]
Value of U.S. waterborne merchandise trade, 30750 [6NO]
Tax
H.R. 3981, extend application of certain tobacco excise taxes, 37847 [18DE]
Testimonies
Employee Benefits and Compensation Provisions of President Reagan's Proposal for Comprehensive Tax Reform: Morton Harris, 18922-18924 [11JY]
Tax Reform: Representatives Wolpe and Horton, 19497-19498 [17JY]
Tax Reform Act (H.R. 3838): House Rules Committee, 35956 [11DE]
Texts of
Advice and consent to ratification to the Tax Convention With Barbados, 36492 [16DE]
Advice and consent to ratification to the Tax Convention With Cyprus, 36492 [16DE]
Advice and consent to ratification to the Tax Convention With Italy, 36492 [16DE]
Extend residential solar energy credit, 842 [22JA]
H. Con. Res. 31, Expanded Capital Ownership Through an Industrial Homestead Act, 14235 [4JN]
H. Con. Res. 197, retirement savings plans, 25041 [26SE]
H. Con. Res. 241, urge Canada to discontinue excise tax on tourist literature, 34808 [5DE]
H. Res. 90, authorizing printing of the 1985 Tax Guide for Older Americans, 5514 [19MR]
H.J. Res. 187, approval of the Compact of Free Association, 20629-20653 [25JY]
H.J. Res. 355, approval of the Compact of Free Association, 20653-20661 [25JY]
H.R. 625, limit retroactive tax rulings by the IRS, 862 [22JA]
H.R. 840, allow tax deductions for contributions to anticrime groups, 1319 [30JA]
H.R. 1017, Airline Fringe Benefit Equity Act, 2270 [7FE]
H.R. 1192, Older Americans Alternative Care Act, 2934 [21FE]
H.R. 1244, tax exclusion of certain sick pay of police officers and firefighters in New York, NY, 3488 [25FE]
H.R. 1657, Arts and Humanities Tax Reform Act, 5999 [21MR]
H.R. 1732, tax treatment of conventions and trade shows, 6375 [26MR]
H.R. 1733, tax treatment of bus operating rights, 6369 [26MR]
H.R. 1800, Technical Corrections Act, 6549-6574 [28MR]
H.R. 1869, repeal certain recordkeeping requirements for motor vehicles, 7155 [2AP]
H.R. 1968, increase group term life insurance exclusion, 7682 [4AP]
H.R. 2110, technical corrections to the Retirement Equity Act, 8500-8502 [18AP]
H.R. 2214, revise accounting methods to determine tax liability for Federal contracts, 9368 [24AP]
H.R. 2282, Truth in Savings Act, 10905 [7MY]
H.R. 2346, clarify tax treatment of travel expenses for construction workers, 10391 [2MY]
H.R. 2475, tax treatment of imputed interest on deferred payment sales of property, 12726 [21MY]
H.R. 2476, Junk Bond and Greenmail Tax Act, 11744 [14MY]
H.R. 2498, Alternate Energy Production Tax Act (excerpt), 11902 [14MY]
H.R. 2528, taxation of research and development expenditures of corporations, 12207 [15MY]
H.R. 2587, representation by certified public accountants and enrolled agents in certain Tax Court cases, 13100 [22MY]
H.R. 2754, Clean Coal Technology Authorization Act, 15767 [13JN]
H.R. 2853, tax credit for television subtitle equipment for the hearing impaired, 17241 [25JN]
H.R. 2877, Modified Retirement Test Act, 17502 [26JN]
H.R. 2897, deny tax-exempt status to charitable contribution recipient organizations which directly or indirectly perform or finance abortions, 34383 [4DE]
H.R. 2906, Voter Interest and Participation Act, 17889 [27JN]
H.R. 3051, deny investment tax credit and accelerated cost recovery for any item which does not have at least 85% domestic content, 19736 [18JY]
H.R. 3087, National Heritage Resource Act, 20849 [26JY]
H.R. 3124, tax treatment of computer software royalties, 22018 [31JY]
H.R. 3204, Home Equity Conversions Act, 22756 [1AU]
H.R. 3397, tax treatment of certain investment companies, 24570 [20SE]
H.R. 3445, exempt aged and handicapped from paying fees for firewood from National Forest System lands, 25216 [26SE]
H.R. 3452, Emergency Extension Act, 25268 [30SE]
H.R. 3453, extend the superfund taxes, 25468-25471 [1OC]
H.R. 3458, tax treatment of divorcing spouses' community property, 25473 [1OC]
H.R. 3527, Social Security coverage for stepchildren, 26827 [8OC]
H.R. 3687, Local Telephone Ratepayer Protection Act, 30606 [5NO]
H.R. 3722, extend application of certain excise taxes, trade adjustment assistance, certain medicare reimbursement provisions, and borrowing authority under the railroad unemployment insurance program, 31564 [13NO]
H.R. 3780, Small Contribution Tax Credit Reform Act, 32446 [19NO]
H.R. 3833, National Conference on Cities and Towns, 33598 [2DE]
H.R. 3838, Tax Reform Act, 37219-37372 [17DE]
H.R. 3918, to extend application of certain tobacco excise taxes, trade adjustment assistance, certain medicare reimbursement provisions, and borrowing authority under railroad unemployment insurance program, 36196 [12DE]
Proposed real estate transfer tax, 10387 [2MY]
Relief to employees who have lost nontaxable airline passes, 618 [7JA]
S. 14, tax on disposal and storage of hazardous substances, 54 [3JA]
S. 25, repeal sunset date on capital gains holding period, 84 [3JA]
S. 56, modify IRS application of imputed interest and interest accrual rules, 141-144 [3JA]
S. 58, tax cedit for technology research and development, 154-157 [3JA]
S. 71, clarify application of imputed interest rates on sale or exchange of certain real property, 177-181 [3JA]
S. 75, tax credit for motor vehicle child restraint systems, 182 [3JA]
S. 88, exempt certain correctional facilities from sale/leaseback restrictions, 190 [3JA]
S. 93, repeal indexing of individual tax rates, 192 [3JA]
S. 120, tax treatment of employee air travel benefits, 204 [3JA]
S. 125, Deficit Reduction Trust Fund establishment, 219 [3JA]
S. 137, exclusion of certain sick pay of law enforcement officers from gross taxable income, 226 [3JA]
S. 154, provide for designation of contributions to U.S. Olympic teams on income tax return, 256 [3JA]
S. 195, repeal capital gains tax on disposition of investments in U.S. real property by foreign citizens, 655 [21JA]
S. 203, one-time amnesty for criminal and civil tax penalties, 660-664 [21JA], 925-929 [24JA]
S. 210, tax treatment of Social Security benefits, 673 [21JA]
S. 217, make permanent rules on imputed interest rates on seller-financed property sales, 740 [22JA]
S. 232, tax treatment of income derived by tax-exempt organizations from sale of mailing lists, 742 [22JA]
S. 251, make permanent rules on imputed interest rates on seller-financed property sales, 778 [22JA]
S. 281, tax treatment of public safety vehicles, 1023 [24JA]
S. 301, fossil energy research and development technology, 1187 [29JA]
S. 308, designate savings from reduction of business meals tax deduction for school lunch programs, 1226 [29JA]
S. 314, repeal log book requirements for business use of vehicles, 1238 [29JA]
S. 320, Neutrality in Federal Expenditures Act, 1245 [29JA]
S. 321, establish flat-rate tax, 1518 [31JA]
S. 324, tax treatment of sale-leaseback arrangements on residential properties by elderly (S. 324), 1470 [31JA]
S. 325, reform tax system, 1521-1528 [31JA]
S. 361, make permanent tax deduction for charitable contributions by nonitemizers, 1550 [31JA]
S. 392, self-employment status of certain fishing boat crewmen for unemployment tax purposes, 1933 [6FE]
S. 393, tax exclusion of law enforcement officers' subsistance allowances, 1934 [6FE]
S. 396, safeguard interests of small business in court proceedings, 1939-1942 [6FE]
S. 411, reform tax system, 1970-1977 [6FE]
S. 420, nondeductible excise tax on profits realized from certain attempted corporate takeovers, 1983 [6FE]
S. 432, taxpayer recourse for wrongful levy on property, 2164 [7FE]
S. 439, self-employment status of certain crewmen for unemployment tax purposes, 2177 [7FE]
S. 443, self-employment status of certain crewmen for pension purposes, 2184 [7FE]
S. 448, tax deduction for contributions of equipment to vocational education programs, 2193 [7FE]
S. 471, Senate campaign reform, 2491-2493 [19FE]
S. 476, nondeductible tax on profits realized from attempted corporate takeovers, 2722 [20FE]
S. 482, National Debt Contribution Act, 2737 [20FE]
S. 514, allow charities ownership of certain stocks, 3620 [26FE]
S. 624, tax treatment of builder bonds, 4872 [7MR]
S. 628, Employee Stock Ownership Plan Expansion Act, 4876 [7MR]
S. 632, reform tax regulations relative to hostile corporate takeovers, 4882 [7MR]
S. 639, clarify log book requirement for business vehicles, 4890 [7MR]
S. 663, modify corporate minimum tax, 5205 [14MR]
S. 685, permit retention of business holdings by tax-exempt organizations, 5450 [19MR]
S. 718, repeal certain tax penalties on individual accounts, 5836 [20MR]
S. 729, make permanent rules relative to imputed interest and assumption of loans, 6173 [26MR]
S. 735, increase excise tax on motor vehicle fuels, 6133 [26MR]
S. 755, tax treatment of employee air travel benefits, 6197 [26MR]
S. 779, tax credit for home health care of elderly, 6709 [28MR]
S. 784, tax treatment of lodging provided to employees of educational institutions, 6714 [28MR]
S. 800, increase contributions allowed to individual retirement accounts, 6743 [28MR]
S. 814, making technical corrections to the Tax Reform Act, 6779-6803 [28MR]
S. 855, relief for certain rural Postal Service employees, 7348 [3AP]
S. 861, tax treatment of expenditures for domestic research and development by U.S. corporations, 7356 [3AP]
S. 874, increase cigarette excise tax relative to funding of medicare, 7370 [3AP]
S. 886, Hazardous Waste Reduction Act, 7617-7620 [4AP]
S. 909, SELF-Tax Plan Act, 7904-7912 [16AP]
S. 912, expand dependent care tax credit, 7915 [16AP]
S. 934, National Individual Training Account Act, 8139-8142 [17AP]
S. 955, Superfund Revenue Act, 8363-8364 [18AP]
S. 956, Minimum Tax Reform Act, 8365-8367 [18AP]
S. 957, Superfund Excise Tax Act, 8370-8371 [18AP]
S. 973, modify corporate minimum tax, 8591 [22AP]
S. 981, clarify tax code relative to bonds issued to finance waste disposal facilities, 8935 [23AP]
S. 986, disallow tax deductions for expenses incurred in sales promotion for weapons, 9156 [24AP]
S. 993, Displaced Homemakers Opportunity Act, 9159 [24AP]
S. 1085, Small Business Incentives Act, 10849-10852 [7MY]
S. 1102, Business Transfer Tax, 11018-11021 [8MY]
S. 1112, Tax Fairness for Families Act, 11297 [9MY]
S. 1115, relief from requirement that businesses mail certain tax forms separately, 11502 [9MY]
S. 1118, increase earned income tax credit for low-income individuals, 11505 [9MY]
S. 1120, tax treatment of refundable beverage container deposits, 11533 [9MY]
S. 1125, tax credit for employers providing onsite dependent care assistance, 11836 [14MY]
S. 1130, small business relief, 11841-11843 [14MY]
S. 1151, Farm Credit Relief Act, 12295 [16MY]
S. 1169, Economic Equity Act, 12629-12650 [20MY]
S. 1201, extend solar energy tax credit (excerpt), 13602 [23MY]
S. 1211, Health Equity and Fairness Act, 13624-13627 [23MY]
S. 1213, permit rollover of gain on sale of certain farmland, 13629 [23MY]
S. 1220, Renewable Energy and Conservation Transition Act, 13796-13798 [24MY]
S. 1221, extend tax exclusion on employer contributions to group legal services, 13799 [24MY]
S. 1250, extend targeted jobs tax credit, 14741 [6JN]
S. 1263, tax treatment of bank's loan loss reserve accounts (S. 1263), 14850 [7JN]
S. 1340, Agricultural Land Value Stabilization Act, 16793 [21JN]
S. 1348, medicare tax exemption for certain Federal employees, 17040 [25JN]
S. 1357, formation of physicians' and surgeons' mutual protection and indemnity associations, 17061 [25JN]
S. 1405, Distilled Spirits Tax Payment Act, 18242 [9JY]
S. 1422, Elderly Veterans Care Act, 18862 [11JY]
S. 1457, Electric Utility Tax Reform Act, 19354 [17JY]
S. 1474, interest on overpayments of tax, 19815 [19JY]
S. 1496, State Minimum Return Act, 20430-20431 [25JY]
S. 1498, tax incentives for issuance of small business participating debentures, 20493 [25JY]
S. 1507, increase oil import fees, 20778 [26JY]
S. 1539, repeal earned income limitation on deduction and age limitation on distribution of retirement savings, 21735 [31JY]
S. 1544, tax credit for residential radon decontamination expenses, 21746 [31JY]
S. 1584, deduction for costs of replacing plant or equipment destroyed by natural disasters, 22374 [1AU]
S. 1595, prohibit implementation of certain tax regulations relative to military housing allowances, 22393 [1AU]
S. 1612, extend targeted jobs credit, 23049 [9SE]
S. 1619, exemptions on tax regulations governing imputed interest on loans to Israel, 23236 [10SE]
S. 1633, Disease Prevention and Health Promotion Act, 23630 [12SE]
S. 1652, tax exclusion for employer contributions to prepaid group legal services, 23992 [17SE]
S. 1656, amortization deduction for bus route operating rights, 24103 [18SE]
S. 1658, permit Attorney General to retain private counsel for litigation of select collection cases, 24105 [18SE]
S. 1661, tax exemption for certain emergency medical transportation, 24360 [19SE]
S. 1688, allow States to establish supplemental loan programs with tax-exempt capital, 24493 [20SE]
S. 1712, extend excise tax on cigarettes, 25160 [26SE]
S. 1728, Cherokee Nation's authority to lease lands held in trust, 36939 [17DE]
S. 1732, excise tax on cigarettes to benefit Hospital Insurance Trust Fund, 25852 [3OC]
S. 1741, Condominium Cost Reduction Act, 26372 [7OC]
S. 1782, excise tax on snuff and chewing tobacco, 28418 [22OC]
S. 1784, Retirement Income Policy Act, 28423-28434 [22OC]
S. 1786, Cultivation of Highly Erodible Lands and Wetlands Tax Act, 28579 [23OC]
S. 1789, Deficit Reduction Campaign Finance Reform Act, 29015-29018 [24OC]
S. 1799, exclude software royalties from personal holding company income tax, 29485 [29OC]
S. 1814, employee/employer contributions to provide cost-of-living protection under qualified retirement plans, 30053 [31OC]
S. 1839, disallow tax deductions and credits for certain activities within designated environmental zones, 31153 [7NO]
S. 1845, impose Federal income tax sanctions against foreign corporations which penalize citizens living in a State using worldwide unitary method of taxation, 31328 [12NO]
S. 1856, amend the Federal Unemployment Tax Act relative to Indian tribal employees (S. 1856), 32356 [19NO]
S. 1912, extension of certain temporary provisions of law, 35388 [9DE]
S. 1920, superfund tax extension, 35541 [10DE]
S. 1932, National Competitiveness Education Act, 36276-36278 [12DE]
S. 1950, disallow tobacco industry tax deductions for advertising expenses, 36928 [17DE]
S. 1959, tax treatment of instruments used in secondary mortgage market, 36866-36867 [17DE]
S. 1974, prohibit States' worldwide unitary method of taxation, 37644 [18DE]
S. Con. Res. 18, treatment of homeowner bonds, 3208 [22FE]
S. Con. Res. 20, maintain tax-exempt status of disability payments to veterans, 3623 [26FE]
S. Con. Res. 41, retain graduated corporate tax rate, 8375 [18AP]
S. Res. 42, delay implementation of certain tax recordkeeping requirements, 795 [22JA]
S. Res. 53, transition procedures for tax reform initiatives, 1252 [29JA]
S. Res. 101, retain tax exemption for charitable contributions, 5321 [18MR]
S. Res. 165, tax treatment of life insurance policies, 12162 [15MY]
S. Res. 173, increase minimum personal tax exemption, 13264 [22MY]
S. Res. 199, life insurance restriction in proposed tax reform, 19027 [15JY]
S. Res. 209, prohibit repeal of historic rehabilitation tax credit, 22415 [1AU]
S. Res. 233, retain tax-exempt status for private purpose State and local bond obligation, 24775 [24SE]
S. Res. 281, prospective date for tax reform legislation, 38391 [19DE]
Space Investment Tax Equity Act, 9317 [24AP]
Study tax treatment of netting procedures relative to cooperatives (excerpt), 16675 [20JN]
Support gleaning to collect unharvested crops and distribute to needy, 22024 [31JY]
Tax deductions for home care and adult day care for Alzheimer's victims, 532, 538 [3JA]
Tax Reform Act, 856 [22JA]
U.S. corporate foreign manufacturing subsidiaries, 7500 [3AP]
Treaties
Income Tax Agreement and Protocol With the People's Republic of China: Committee on Foreign Relations (Ex. Rept. 99-7), 35928 [11DE]
Income Tax Convention and Protocol With Denmark: Committee on Foreign Relations (Ex. Rept. 99-5), 35928 [11DE]
Income Tax Convention and Protocol With Italy: Committee on Foreign Relations (Ex. Rept. 99-6), 35928 [11DE]
Income Tax Convention With Barbados: Committee on Foreign Relations (Ex. Rept. 99-9), 35928 [11DE]
Income Tax Convention With Cyprus: Committee on Foreign Relations (Ex. Rept. 99-8), 35928 [11DE]