TAXATION

Addresses

Alcohol Fuels Shaping U.S. Public Policy: Representative Alexander, 26621 [6OC]

Puerto Rican Citicorp/Citibank Annual Conference: Rafael Hernandez Colon, Governor of Puerto Rico, 7310 [30MR]

Tact and Discretion in the Press—Short Hymn of Praise: John K. Galbraith, 34428 [8DE]

Advertisements

Tax-free money with the best financial vehicle ever created: Los Angeles (CA) Times, 28831 [22OC]

Amendments

Education: savings accounts (S. 1662), 32964 [19NO]

Analyses

Health Care Savings Account Act (H.R. 955), 2720 [4FE]

High-Speed Intercity Rail Transportation Bond Financing Act (H.R. 2618), 14788 [4JN]

Long-Term Care Amendments, 30262 [29OC]

Social Security Support for Hospitals in Meeting Indigent Care Costs (H.R. 3128), 22571 [5AU]

Taxpayers' Bill of Rights Act (S. 579), 3936 [23FE]

Articles and editorials

. . . but Don't Tax the Farmers, 24911 [22SE]

Benefits Taxes Buy, 14190 [1JN]

Big Farmers' Tax Harvest, 34854 [10DE]

Bill Bradley Takes His Shot, 3414-3418 [17FE]

Black Lung Tax, 25926 [30SE]

Boy and His Dog, 24781 [22SE]

Capital Gains, 30241 [29OC]

Catching the Fever, 28411 [20OC]

Chicken War, 34854 [10DE]

Cities, Towns Facing Money Crunch—Tax Revision, U.S. Cuts Mean Strain on Services, Survey Shows, 18374 [30JN]

Competition for Capital—Will Tax Blemish Handicap Us?, 24797 [22SE]

Congress Wants a Fierce IRS the Public Will Love, 28410 [20OC]

Cut Waste—New Taxes Not Needed, 9354 [22AP]

Democrats Find Taxes Treacherous Territory, 6203 [18MR]

Democrats' Tax Dilemma, 27943 [14OC], 28159 [15OC]

Dog for Kris, 24782 [22SE]

Don't Raise Taxes, 27300 [9OC], 28758 [21OC]

Economy Needs 15% Solution, 32617 [18NO]

Empty Pump Down the Road, 2895 [4FE]

Family Farm Tax Break Isn't Chicken Feed, 34858 [10DE]

Fun and Games With Chicken Feed, 34859 [10DE]

Gasoline Heading Back Over $1 a Gallon, 14799 [4JN]

Glickman on the Right Track on Airport Fund, 18095 [29JN]

Gray Proposes Outlay Freeze, 6206 [18MR]

Haig Hits Reagan Tax Cuts, Calls Defense Buildup ``Excessive'', 28534 [20OC]

Heinz—Cut Penalty, 13564 [21MY]

Higher Gasoline Taxes? No, 13283 [20MY]

Historic Rehabilitations Drop Despite Continued Tax Credit, 15614 [11JN]

How About 10 Cents a Gallon?, 6686 [24MR], 8547 [8AP]

How Many Overseas PCB Producers Have To Spend Money for Clean Air and Water, Compile Annual Accident Reports, and Pay Social Security, Real Estate and Personal Property Taxes?, 11959 [11MY]

How To Stabilize a Shaky Market, 36014 [17DE]

IRS Ruling Threatens Foster Care, 3082 [5FE]

It's Time To Raise the Gas Tax, 9349 [22AP]

Just Say ``No'' To Taxes—Congress Should Be Especially Wary of Excise Tax Proposals, 15375 [10JN]

Latest Data Attest Cuts in Top Rate Play Robin Hood, 10606 [29AP]

Mail-Order Grinch, 27941 [14OC]

Measure Cancels Tyson, Hudson Back Taxes, 34859 [10DE]

Mondale's Vindication, 30924 [4NO]

N.M. Oil, Gas Figures Worst in Decade, 2895 [4FE]

New Bill of Rights? Taxpayers Should Get the Same Respect as Other American Citizens, 28410 [20OC]

New Taxes To Cut the Deficit—Another Congress Bait-and-Switch Ruse, 29396 [27OC]

One Fell Swoop, 31621 [10NO]

One Trillion Dollars of Federal Loans but No Such Thing as Free Credit, 20094 [15JY]

Our Problem Is That We Consume Too Much, 9793 [27AP]

Plan for Takeover Taxes Stirs Fears in Markets, 29009 [22OC]

Professor Supports Federal Tax Amnesty, 11724 [7MY]

Reagan Already Has Line-Item Veto, 34208 [4DE]

Reformed Tax Could Backfire, 13666 [21MY]

Revenue Estimators, 25302-25307 [25SE]

Scariest Dunner, 28409 [20OC]

Senator Mondale, 32717 [18NO]

Sham-Rudman, 22213 [4AU]

Sounder Social Security With Lower Taxes, 26406 [5OC]

Tax Hikes Won't Cure Deficit Problem, Senator Kasten, 17589 [25JN]

Tax Increase, 6206 [18MR]

Tax Reform May Cause Pension Underfunding, 15396 [10JN]

Taxes and the Deficit, 23439 [7AU]

Taxing Capital Gains, 31439 [9NO]

That M&A Tax Scare Rattling the Markets, 29928 [29OC], 31157 [5NO]

Three Inevitabilities—Death, Taxes and Market's Collapse, 24683 [21SE]

Time To Stand Tight, 28499 [20OC]

Time to ``Undo'', 30476 [2NO]

To Cut the Deficit Keep '87 Tax Rates, 33101 [20NO]

To Discourage Arbitrageurs—Tax `Em, 13663 [21MY]

Trouble Brewing, 19574 [13JY]

Vive Les Supply-Siders, 10859 [30AP]

Want to Help Reduce the Federal Budget Deficit?, 24690 [21SE]

War of Points, 1100 [8JA]

We, the People, 29739, 29740 [28OC]

What Windfall? Repeal the Tax, 26243 [1OC]

Woman Who Brought Them Together, 24781 [22SE]

Bills and resolutions

Abortion: deny personal exemption for child living temporarily after (see H.R. 786)

———deny tax deduction of medical expenses (see H.R. 1591)

———status of certain tax-exempt organizations (see S. 264), 347 [6JA]

Advertising: deductions for expenses for tobacco products or alcoholic beverages (see H.R. 2606, 3503)

Aeronautics: business deduction for air transportation (see H.R. 45, 490)

Aged: credit for dependent care in individual's household (see S. 962; H.R. 542, 631, 3754)

———employer targeted jobs tax credit (see H.R. 1480)

———property designed for elderly(see S. 1806)

———repeal restrictions added by the Tax Reform Act on the deduction for retirement savings (see H.R. 1273)

———status of long-term care expenses (see H.R. 2039)

Agriculture: deduction for donation of products to victims of natural disasters (see S. 561; H.R. 2288)

———defer tax consequences of repayment of a CCC loan with a generic commodity certificate (see H.R. 3266)

———exclude gain on sale or exchange of certain farmland relative to use of a covenant (see H.R. 269)

———Farm Credit System reserve for bad debts (see H.R. 2603)

———income averaging for farmers (see S. 670, 1743; H.R. 122)

———income averaging for victims of natural disasters (see H.R. 1726)

———modify definition of farmer (see S. 1262)

———payment of commodity credit loans (see H.R. 3260)

———preclude certain farmers from using cash method accounting and provide exemptions for certain livestock breeding (see S. 1353)

———restoring certain provisions changed by Tax Reform Act (see H.R. 809)

———tax rate (see H.R. 2228)

———tax treatment of grain storage and similar structures for purposes of depreciation and investment tax credit (see H.R. 1465)

———tax treatment of payments under, and facilities idled by, the Milk Production Termination Program (see S. 882)

———tax treatment relative to cash method of accounting (see H.R. 2785)

Airports and airways: use of excise tax revenues for trust fund (see H.R. 1293)

Alcoholic beverages: increase excise on wine and beer (see H.R. 2037)

Alzheimer's disease: care expenses for suffering dependent (see H.R. 2979)

Archery equipment: manufacturers excise tax (see H.R. 3245)

Armed Forces: deductions for members of Reserve and National Guard (see H.R. 1147, 2214)

———tax deductions for military personnel housing expenses (see H.R. 46)

Assets: indexing certain (see H.R. 533)

Banks and banking: accounting of loan losses by production credit associations and banks for cooperatives (see S. 1640)

———additional tax for those which have outstanding loans to insolvent foreign governments (see H.R. 492)

———depositors in insolvent financial institutions (see S. 566)

———exclusion of interest on certain savings accounts (see H.R. 701)

———housing savings account (see H.R. 3004)

———individual retirement accounts (see H.R. 2359)

———revise application of foreign tax credit limitation to financial services income (see S. 1747)

———small issuers of tax-exempt bonds (see H.R. 3561)

———treatment of certain short-term loans (see S. 1239)

Bermuda: business expenses of attending conventions (see H.R. 747)

Black Lung Benefits Act: tax exemption on benefits (see H. Res. 71)

Boats and boating: disallow interest deductions (see S. 624)

———excise tax on sales (see H. Res. 251)

———home mortgage interest deduction (see H. Res. 143)

Business: adoption of certain taxable years by partnerships, S corporations, and personal service corporations (see H.R. 1103)

———allow certain entities to elect not to make changes in their taxable years (see S. 1520)

———capital gains tax differential (see S. 1978)

———capital gains three-tiered rate differential (see S. 1825)

———deduction of expenses incurred in filing withholding certificates whether or not itemized (see H.R. 1347)

———election of taxable year (see H.R. 2977)

———employee educational assistance (see H.R. 1692)

———employee stock ownership plans (see H.R. 41)

———meals furnished off premises as fringe benefits (see H.R. 622)

———minority owned communication entities (see H.R. 332)

———modify certain provisions regarding tax-exempt bonds (see S. 1864)

———nonelective deferred compensation (see H.R. 3312)

———preclude all corporations engaged in farm product processing with gross receipts in excess of $100,000,000 from using cash accounting (see S. 1531)

———prohibit transfer of certain tax return information by preparers (see H.R. 1196)

———repeal requirement for partnerships and corporations to adopt certain taxable years (see H.R. 2123)

———research and experimental expenditures (see S. 716)

———simplify certain requirements regarding withholding and reporting and correcting inequities relative to carryover of losses (see H.R. 265)

———treatment of self-insured workers' compensation funds (see H.R. 1489, 1709)

———uniform treatment of employer-provided health care benefits for retired (see H.R. 2860)

———use of consolidated tax returns by insurance companies (see S. 1404)

Capital gains (see S. 670; H.R. 3353)

———nonrecognition of gain on sale of principal residence shall apply where one spouse dies before occupying new residence (see H.R. 1799)

———reduce maximum rate to 15% (see H.R. 3552)

———retain differential (see S. 444, 1890)

———treatment (see H.R. 109)

CCC: commodity collateral for loans (see S. 1715)

———defer tax consequences of repayment of loans (see S. 1686)

Charitable contributions: deduction by nonitemizers (see H.R. 113, 743)

———deduction for donors of debt of developing countries (see S. 1781; H.R. 3466)

———refunds for domestic and international relief (see H.R. 81)

———tax treatment (see S. 1940)

Child Health Incentives Reform Plan: enact (see S. 968)

Children: credit for employers providing onsite day care services for dependents of their employees (see H.R. 1254, 1535)

———exemption for support of noncustodial parents (see H.R. 969)

———income received for personal injuries (see H.R. 2311)

———treatment of foster care payments (see S. 494)

———treatment of restraint systems (see S. 98)

Cigarettes: deposit revenues from excise increase to Federal Hospital Insurance Trust Fund (see H.R. 493)

Coins and coinage: acquisition of certain coins by individual retirement accounts (see H.R. 2247)

Congress: amend Constitution to require \2/3\ vote of each House to increase taxes (see H.J. Res. 29)

Congressional Budget Act: amend (see H.R. 9)

Conservation Reserve Program: Social Security treatment of payments (see H.R. 1959)

Constitution: amend relative to Federal procedures (see S.J. Res. 3)

Construction industries: tax deductions for travel and transportation expenses (see H.R. 1059)

Corporate Raider Tax Act: enact (see H.R. 2995)

Corporations: accounting methods for certain agricultural food processing companies (see S. 311)

———allocation of tax revenues for payments to qualified registered voters (see H.R. 2740)

———application of excess profits tax (see H.R. 1528)

———capital gains (see H.R. 3635)

———deduction for certain indebtedness incurred to acquire 50% or more ownership interest (see S. 1058)

———deduction for certain shareholders of foreign sales corporations (see H.R. 1055)

———excise tax on profits realized from takeovers (see H.R. 1178)

———taxable years for partnerships, S corporations, and personal service corporations (see S. 1718; H.R. 789)

———U.S. stockholders in foreign manufacturing subsidiaries (see H.R. 606)

Cost of living adjustments: exclude certain from gross income (see S. 1954; H.R. 3623)

Day care: credit for certain employers (see H.R. 541)

Deaf: additional deduction (see H.R. 632)

Delinquents: amnesty from civil and criminal penalties (see S. 254; H.R. 301, 1590)

Depreciable property: domestically produced (see H.R. 503)

Diesel fuel: increase tax in order to reduce budget deficit (see S. 798; H.R. 1919, 2015)

Disasters: deductions for contributions of agricultural property for victims of natural disasters (see H.R. 2776)

District of Columbia: collection of sales taxes from nonresidents (see H.R. 1891)

District of Columbia Self-Government and Governmental Reorganization Act: amend (see H.R. 147)

———amend relative to taxation of nonresidents (see H.R. 150)

Dividends: treatment (see H.R. 2740)

Divorce: treatment of individuals subject to decree (see H.R. 304)

Domestic Volunteer Service Act: amend (see H.R. 1837)

Donations: treatment of certain, certified as historically significant (see H.R. 973)

Ecology: exclude payments received under State programs to replace contaminated private water supplies (see H.R. 2356)

———impose a manufacturer's excise tax on the sale of chemicals which deplete the ozone layer (see H.R. 2854)

Education: allow deduction for charitable contributions to institutions of higher education (see S. 74)

———benefits provided under certain prepaid college education contracts (see H.R. 2404)

———Christa McAuliffe Fellowships shall not be included in gross income (see H.R. 3664)

———contributions to certain athletic departments (see H.R. 355)

———contributions to certain savings accounts (see S. 1533, 1659, 1660, 1661, 1662, 1817; H.R. 93, 817, 995, 1167, 3003, 3064, 3205, 3582, 3696)

———contributions to colleges or universities (see H.R. 1106)

———contributions to higher education (see H.R. 225)

———deny tax-exempt status to institutions found to have racial discrimination policy (see H.R. 1904)

———exclusion for employee assistance program (see S. 39; H.R. 123)

———exclusion for qualified scholarships shall include travel, research, and living expenses (see H.R. 2670)

———extend authority of IRS to offset against tax refunds the amount of certain debts owed the Government (see H.R. 2367)

———interest on certain loans (see S. 628; H.R. 592, 603, 628, 979, 2262)

———interest on debt for expenses (see H.R. 3444)

———scholarships, fellowships, and education loans (see H.R. 2649)

EEC: U.S. countermeasures for proposed tax on vegetable and marine fats and oils (see H. Con. Res. 51)

Election workers: exception from health insurance tax (see S. 1494)

Employee stock ownership plans: estate tax deduction (see S. 591; H.R. 1311)

Employment: certification of employees relative to work incentive jobs credit (see S. 1610)

———computation procedure for annuities (see H.R. 130)

———day care center and dependent care services credit (see H.R. 3005)

———delay tax status for certain technical personnel (see S. 429)

———eliminate retroactive certification of employees relative to work incentive jobs credit (see H.R. 2111)

———excise tax on an employer's cost of providing medical benefits to his employees (see H.R. 3128)

———make permanent targeted jobs credit (see S. 684)

———targeted job credit relative to certain wages (see H.R. 1534)

———treatment of certain health and welfare benefit funds (see H.R. 2868)

Equity in Interstate Competition Act: enact (see H.R. 3521)

ERISA: cost of living adjustments and pension portability (see H.R. 2613)

Estimated tax payments: delay increases of current year tax liability test (see S. 457, 350; H.R. 1368, 3517)

———1-year extension for individuals of the waiver of penalties for underpayments (see H.R. 1441)

Estate tax: deduction (see S. 591)

———valuation of items created by decedents (see H.R. 2239)

Exchange Rate Adjustment Act: enact (see S. 30)

Excise taxes: increase level (see H. Res. 168)

Fairness for Adopting Families Act: enact (see S. 1733)

Families: increase amount of credit for dependent care expenses (see H.R. 2456)

Farm Recovery Tax Act: enact (see S. 455)

Federal employees: employment withholdings for city or county taxes (see H.R. 2161)

———limit authority of State and local governments to tax nonresidents (see H.R. 2759)

———thrift savings plan nondiscrimination requirements (see H.R. 3367)

Federal procedures: constitutional amendment (see S.J. Res. 112)

Federal Taxpayers' Right to Know Act: enact (see S. 1526)

Federal Unemployment Tax Act: additional limitation on reduction on credit applicable to certain employers (see S. 1254)

Fire fighters: exclude $2,000 from the gross income of auxiliary (see H.R. 766, 2393)

Fish and fisheries: exempt certain processing services from definition of employee for Federal tax purposes (see S. 1821; H.R. 3790)

———clarify treatment of certain fishermen (see H.R. 3309)

Foreign Income Tax Equity Act: enact (see H.R. 3365)

Foreign-source income: allocation of interest (see H.R. 1361)

———expand types which may be excluded by U.S. citizens and residents living abroad (see H.R. 2536)

———reinstate on interest received by foreigners on certain portfolio investments (see H.R. 494)

Foreign tax credit: calculation of limitation (see S. 1547)

Foreign trade: State taxation of domestic and foreign corporations (see S. 1843)

Former Presidential Enough Is Enough and Taxpayers Relief Act: enact (see H.R. 478)

Fringe benefits: modify valuation method for personal use of vehicle provided by employer (see H.R. 506)

Gambling: net legal wagering gains not included in gross income (see H.R. 264)

Garrison diversion unit: treatment of payments relative to excess capacity of Minot pipeline (H.R. 3417)

Gasoline: increase excise tax to reduce budget deficit (see S. 798; H.R. 1919, 2015)

———increase tax and transfer revenues to certain account (see H.R. 654)

Government: Federal estate and gift taxes relative to Federal revenues (see H. Res. 276)

Government spending: constitutional amendment on appropriations balanced with revenues (see H.J. Res. 80)

———election to have income, estate, or gift tax used for nonmilitary purposes (see S. 1018)

Governmental obligations: tax-exempt interest (see H.R. 751)

Handicapped: additional standard deduction for certain individuals (see H.R. 88, 1395)

———deduction of certain transportation expenses (see H.R. 226)

———deduction for service dogs (see S. 1706; H.R. 3730)

———property designed for (see S. 1806)

———refund for households with disabled aged persons (see H.R. 231)

Harbors: maintenance fee (see H.R. 2202, 2715)

Hazardous substances: credit for recycling (see H.R. 3491)

Health insurance: business deduction for self-employed taxpayer (see H.R. 1892)

———payment of long-term care insurance premiums (see H.R. 2997)

———interest on indebtedness (see H.R. 3778)

Heating and cooling systems: tax incentives for investment (see H.R. 619)

Home health services: include additional services (see H.R. 1837)

Homemakers: credit for hiring displaced (see H.R. 1064)

House of Representatrives: rollcall vote on legislation making appropriations or providing revenues (see H. Res. 57)

Housing: credit for purchase and installation of locks and other security devices (see H.R. 2051)

———credit for portion of property taxes paid on principal residence (see H.R. 369)

———deduction for certain savings accounts (see S. 1534; H.R. 94, 3581)

———deduction for certain tenants (see H.R. 2316)

———deduction of prepaid interest relative to refinancing of mortgages (see S. 338; H.R. 544, 667, 1374, 1560)

———deny home mortgage interest deduction to any taxpayer whose home is a boat (see H. Res. 163)

———eliminate age requirement for one-time exclusion of gain from sale of principal residence (see H.R. 352)

———exempt gain from sale of principal residence (see H.R. 744)

———extend period during which qualified mortgage bonds may be issued (see H.R. 2640)

———first-time homebuyers' use of individual retirement accounts for home purchase (see H.R. 1503)

———low-income projects (H.R. 3368)

———passive loss limitation on deductions allowable for expenses relative to rental real estate in which the taxpayer materially participates (see H.R. 3224)

———permit tax-free distributions from individual retirement accounts for purchase of a first home (see H.R. 3076)

———rollover period for gain from sale of home (see H.R. 974)

———tax incentives (see H.R. 3663)

Income: corporations, earned income, and estate and gifts (see S. 1576)

Income tax returns: dependents tax identification number (see H.R. 3324)

Indian Nondiscriminatory Tax Act: enact (see H.R. 2185)

Indians: assessments on reservations and residents (see H.R. 2184)

———impact of tribal taxation on reservations and residents (see S. 1039)

Individual retirement accounts: age for distributions (see H.R. 741)

———contributions (see S. 376)

———repeal limit on deductibility of contributions (see H.R. 1705)

———repeal restrictions on retirement savings deductions and allow up to $2,000 deduction for for a nonworking spouse (see H.R. 1924)

———withdrawals for acquisition, construction, or reconstruction of principal residence (see H.R. 570)

Industry: depreciation of facilities which use anthracite culm fuel (see S. 1466)

Innocent spouses: amend Tax Reform Act (see H.R. 594)

Insurance: deduction for health coverage (see H.R. 3065)

———deduction for health coverage for self-employed (see S. 1370, 1386)

———extend exclusion of amounts received under qualified group legal services plans

———payment of long-term coverage premiums (see H.R. 2998)

Insurance companies: treatment of income (see H.R. 3438)

Internal Revenue Code: amend (see H.R. 2235)

Interstate commerce: cargo transported between Hawaii and any U.S. possession (see H.R. 2679)

———require retailers to collect sales and use taxes (see H.R. 1242)

Investment tax credit: reinstate 5% for certain property (see H.R. 246, 936)

———reinstatement and restrictions (see H.R. 943)

Investments: exemption for certain investment companies from disallowance of indirect deductions through passthrough entities (see S. 1489)

———long-term capital gains rate (see S. 1789)

———tax-exempt bonds (see H. Con. Res. 159)

———treatment of earnings on certain accounts (see S. 1364)

IRS: additional rights and protections for taxpayers (see H.R. 3346)

———collection practices (see H.R. 634, 3091)

———definition of term ``nonresident'' (see H. Res. 125)

———delay penalty on valid withholding certificates (see S. 388)

———improve administration of laws (see H.R. 2190)

———refunds be contributed to a trust fund established for the relief of domestic and international hunger (see S. 1135)

———reorganization (see H. Con. Res. 138)

———revise form W-4 (see S. Res. 104; H. Con. Res. 38)

IRS Code: amend relative to definition of preproductive period under uniform capitalization rules (see H.R. 2251)

Labor: targeted jobs tax credit on wages paid during a labor dispute (see H.R. 2215)

Law enforcement officers: exclude $2,000 from the gross income of auxiliary (see H.R. 2393)

———reimbursement allowances (see H.R. 753)

Laws: amend certain (see H.R. 111, 119)

Liability test: delay of increase (see H.R. 1581)

Life insurance: church self-funded death benefit plans (see H.R. 3147)

———exemption of increase group-term life insurance (see H.R. 1738)

———group-term insurance purchased for employees (see H.R. 745)

———special rule for mutual life insurance companies (see S. 566)

———treatment of life policy and annuity contracts (see H.R. 3441)

Loans: allocation of indebtedness as payment on installment obligations (see H.R. 2089)

———interest on certain obligations from issuer in arrears (see H.R. 605)

———issuance of mortgage bonds and credit certificates (see S. 1522)

———treatment of certain short-term loans (see H.R. 2323)

Local governments: deduction of sales tax (see H.R. 905)

———disclosure of returns and return information in the case of certain cities (see H.R. 2749)

———reimbursement of costs for investigations resulting in recovery of Federal taxes (see S. 1256)

———repeal provision which eliminates deduction for sales taxes (see H.R. 3219)

———taxation of Social Security benefits (see H.R. 115)

Marine resources: treatment of aquatic products (see H.R. 3381)

Married individuals: treatment as unmarried if maintaining separate household (see H.R. 642)

———two-earner deductiong (see S. 670), 5013 [6MR]

Medical care: credit for amounts contributed to certain savings accounts (see S. 774, 1922; H.R. 955)

———deduction for home improvements to mitigate indoor air contaminants as medical expenses (see S. 756)

———exempt hospital insurance tax for election officials and workers (see H.R. 3304)

———income tax refunds be contributed to a incurable diseases trust fund (see H.R. 3732)

———long-term care benefits under medicare (see H.R. 1776)

———medical expenses of handicapped and senior citizens (see H.R. 368)

———tax deduction for contributions to certain savings account (see H.R. 1182)

Medicare: home care benefits (see S. 1616)

———long-term care benefits for chronically ill individuals and children (see H.R. 2762)

———prescription drugs benefits for State and local government employees (see H.R. 2761)

———tax exemption for certain State and local government employees (see H.R. 1071)

Members of Congress: clarify treatment under State income tax laws (see H.R. 2555, 2820)

Mines and mineral resources: payments from abandoned mine reclamation fund (see S. 563; H.R. 630)

Motor vehicles: charitable deduction for expenses incurred in operation (see H.R. 749)

———substantiation for deductions for business use of a vehicle (see S. 1702; H.R. 1525)

———tax deduction for interest paid on purchase of domestically produced vehicles (see H.R. 2445)

National dividend plan: establish (see H.R. 2740)

National Tax Liberation Day: designate (see H.R. 116)

National Week of the American Taxpayer: designate (see H.J. Res. 225, 333)

Natural gas: increase depletion allowance (see H.R. 1613, 1642)

———permit courts to enjoin, suspend, or restrain property taxes on interstate transmission property (see H.R. 2953)

New York, NY: exempt from added tax on early pension plan distributions severance pay for public safety officers and sanitation workers (see H.R. 1143, 3218)

Olympic games: provide for donation on Federal tax form (see H.R. 1988)

Omnibus Taxpayers' Bill of Rights Act: enact (see S. 604; H.R. 3470)

Payroll taxes: allow monthly deposits for employers with monthly payments under $5,000 (see H.R. 1921)

Peace Tax Fund: establish (see H.R. 2041)

Pension funds: procedure for business waiver of minimum funding standards in hardship (see H.R. 129)

Pensions: basic exemption for annuities, pensions, and retirement benefits (see H.R. 366)

———cost of living adjustments and portability (see H.R. 2613)

———deduction for certain saving accounts (see H.R. 951)

———employee stock ownership plans (see H.R. 41)

———exclude amounts withdrawn from individual retirement plans for payment of long-term care insurance premiums (see S. 1832)

———exclude part of certain retirement benefits (see H.R. 1041)

———exclude part of government pension which does not exceed maximum which could have been excluded under Social Security (see H.R. 1691, 1938)

———exempt distributions under Federal retirement system from additional tax on early distributions (see H.R. 2669)

———exemption of certain persons taking early retirements (see H.R. 2702)

———inclusion of Social Security or railroad retirement benefits for nonresident aliens (see H.R. 698)

———individual retirement plans (see H.R. 1404)

———permit withdrawal of excess assets from single employer plan (see H.R. 2781)

———portability of benefits (see S. 1349; H.R. 1992, 2643)

———repeal penalty on underpayments of income tax attributable to overstatement of pension liabilities (see H.R. 1048)

———Social Security and railroad retirement benefits (see H.R. 468)

———tax exemption on first $10,000 (see H.R. 700)

———tax treatment of gains from short-term investments (see H.R. 2932)

———taxation of benefits (see H.R. 146)

———3-year basis recovery rule (see H.R. 919)

———3-year basis recovery rule applicable to employees' annuities (see S.69, 99; H.R. 780, 1007, 1682)

———treatment of interest in determining whether Social Security or railroad retirement benefits are to be included in gross income (see H.R. 668)

———treatment of Social Security and certain railroad retirement benefits (see H.R. 504)

Pensions and annuity plans (see H.R. 903)

Personal property taxes: permit taxpayers to deduct 80% of State and local sales taxes, income taxes, and personal property taxes (see S. 826)

Petroleum: credit to producers of domestic crude (see S. 233, 846; H.R. 1029)

———excise tax on gasoline and diesel fuel (see H.R. 1919, H. Res. 225)

———import fee and repeal excess profits tax (see S. 302, 460, 971; H.R. 924, 1751, 2200, 2198)

———increase depletion allowance (see H.R. 1613, 1642)

———repeal excess profits tax (see S. 200, 255; H.R. 44, 924)

———surcharge on imports to compensate for cost of U.S. protection of Persian Gulf shipping (see H.R. 2579)

Plan assets: small reversions not be subject to excise tax (see H.R. 2754)

Pollution: excise tax on emission from certain boilers of sulfur dioxide or nitrogen oxides (see H.R. 2497, 2498)

Postal Service: deductions allowed rural mail carriers for use of their automobiles (see S. 1340; H.R. 2183)

Power resources: extend energy investment credit for geothermal property (see H.R. 3553)

Prince Edward School Foundation: deny tax-exempt status until it has demonstrated nondiscrimination policy for 2 years (see H.R. 1903)

Private foundations (see H.R. 752)

Private retirement health plans: improve protection and delivery of benefits (see H.R. 1660)

Public debt: allow designation of tax refund to reduce (see H.R. 2936, 3775)

Public lands: taxation (see H.R. 37)

Public utilities: benefits to consumers from effect of certain corporate tax reductions (see H.R. 1049)

———tax treatment of contributions in aid of construction (see H.R. 3250)

———treatment of rural electric or telephone cooperatives (see S. 1622, 1623; H.R. 3044)

Radon: credit for reducing levels in principal residence (see H.R. 1108)

Railroads: tax-exempt bonds for high-speed intercity projects (see S. 1245)

———treat similarly all tier 1 retirement benefits for income tax purposes (see S. 1155, 1514)

Rates (see S. 1893, S. Res. 46; H.R. 1545)

———individuals of age 62 (see H.R. 234)

———sense of the House (see H. Res. 65)

Real property: clarify study of source rules for sales of inventory property (see S. 817)

———estate and gift taxation (see H.R. 3323)

———installment obligations relative to sales by nondealers (see H.R. 567)

———involuntary conversion of property (see H.R. 2608)

———sale by nonresidents (see S. 1099)

———special estate tax valuation (see S. 1761)

———treatment of residential lot and second home interest expenses (see H.R. 1779)

———value of ground leases relative to determining acquisition cost for purposes of mortgage revenue bond rules (see H.R. 2899)

Religious school: exemption from Federal unemployment tax (see S. 1797)

———treat church self-funded benefit plans as life insurance contracts (see S. 1263)

Research: allocation of research and experimental expenditures (see H.R. 3121)

———exclude facility bonds from the volume cap for qualified 501(c)(3) bonds (see S. 1176)

———permanent credit for increases in expenses and basic payments (see H.R. 1957)

———tax credit (see S. 58, 1617)

Residential Lot Interest Expense Conforming Act: enact (see S. 1187)

Returns: separate for married individuals (see H.R. 112)

Sales tax: deduction (see H.R. 905)

———deduction of either State and local sales taxes or State income taxes (see S. 819, 1060; H.R. 1450, 1823)

———deduction of 80% of State and local sales taxes, income taxes, and personal property taxes (see S. 826)

———restore deduction for state and local (see H.R. 1283)

Securities: exempt certain publicly offered regulated investment companies (see H.R. 3375)

———tax treatment of amounts paid as restitution for violations of law (see H.R. 600)

Self-insurance reserves: business deduction (see H.R. 746)

Senate: tax increase rules (see S. Res. 262)

Small business: encourage to extend retirement and fringe benefits (see H.R. 2793)

———installment sales rules (see S. 719)

———modify set-aside program (see S. 1559)

———restoring certain provisions changed by Tax Reform Act (see H.R. 809)

Social Security: computation of alternative minimum tax (see S. 564)

———determination of benefits (see H.R. 367)

———long-term care benefits under medicare (see H.R. 1776)

———make permanent provisions which permit or require disregarding of in-kind assistance to AFDC and SSI recipients (see H.R. 3512)

———protect the benefit levels of individuals becoming eligible for benefits in or after 1979 (see H.R. 1264)

———reduce taxes (see H.R. 423)

———repayment of credit advances made to certain States (see H.R. 3031)

———taxation of in-kind assistance (see H.R. 3505)

———tax-exempt benefits (see H.R. 697)

outh Africa: deny foreign tax credit (see H.R. 1005)

Sports: associations of football coaches' qualified pension plan (see H.R. 1093)

———portion of Federal mineral revenues to be used for sport fishing and hunting (see H.R. 3731)

State and local governments: deduction for sales taxes (see H.R. 650, 470, 650)

States: collection of sales taxes by nonresidents (see H.R. 1891)

———deduction of State and local sales tax (see H.R. 806, 3219)

———eliminate restrictions on State imposition, collection, and administration of State and local sales (see S. 639)

———equity in treatment of domestic and foreign corporations (see H.R. 2940)

———income tax on earned income by nonresidents (see H.R. 3181)

———law enforcement reimbursement (see H.R. 1732)

———reimbursement of costs for investigations resulting in recovery of Federal taxes (see S. 1256)

———Social Security benefits (see H.R. 115)

———treatment of legislators travel expenditures (see H.R. 2286)

Stock Market Investment Act: enact (see H.R. 3668)

Synthetic fuel: excise tax exemption (see S. Res. 92)

———repeal partial excise tax exemption (see H.R. 2483; H. Res. 53)

———deduction for payment (see H.R. 3372)

———three-dimensional cameras (see H.R. 3626)

Tax Court: taxpayer representation by certified public accountants and enrolled agents (see H.R. 1901)

Tax Policy Information Act: enact (see S. 1709)

Tax Reform Act: allocation of interest to foreign-source income (see H.R. 1361)

———amend (see S. 1197; H.R. 2359), 12300 [13MY]

———amend portions relative to two-earner married couple deduction, maximum rate and capital gains, and farmers income averaging (see S. 670)

———amend provision relative to extension of waiver of estimated penalties for underpayments (see S. 350)

———clarify study of source rules for sales of inventory property (see H.R. 1654)

———deduction of 80% of State and local sales taxes, income taxes, and personal property taxes (see S. 826)

———deduction of either State and local sales taxes or State income taxes (see S. 819)

———deduction for State and local sales taxes (see H.R. 374, 3219)

———delay changes in taxable years of certain entities (see S. 530)

———delay implementation of certain provisions (see H.R. 1641)

———delay increases of current year tax liability test for estimated tax payments (see H.R. 1368)

———eliminate retroactivity in repeal of investment tax credit (see H.R. 1925)

———exclude income amounts received from a public retirement system attributable to services as law enforcement officers or fire fighters (see H.R. 2394)

———indexing of the basis of certain assets (see H.R. 1925)

———liability test for estimated tax payments (see S. 457; H.R. 1117)

———low-income housing projects (see H.R. 3368)

———preferential treatment of capital gains (see S. 418; H.R. 1925)

———rate reductions (see H. Con. Res. 7)

———repeal certain provisions requiring certain entities to adopt certain taxable years (see H.R. 666)

———repeal certain transition rule (see S. 67)

———repeal requirement of certain partnerships and S corporations to adopt certain taxable years (see H.R. 1329)

———repeal restrictions on retirement savings deductions and allow up to $2,000 deduction for retirement savings for a nonworking spouse (see H.R. 1924)

———repeal special treatment of investment in a technology transfer service organization (see H.R. 1806)

———retirement annuities (see H.R. 24)

———technical corrections (see S. 1350; H.R. 2636)

———treatment of certain technical personnel as self-employed (see H.R. 1240)

Tax-Exempt Financing Abuse Act: enact (see H.R. 2975)

Tax-exempt organizations: disclosure of information relative to political activities (see H.R. 2942)

———fundraising information (see H.R. 1566)

———permit to establish section 401(k) plans (see H.R. 2304)

———treatment of income from sale of lists of contributers (see H.R. 3739)

Taxpayer rights: promote and protect (see S. 579, 1774; H.R. 1313, 2933, 3197)

Technical personnel: delay exception for certain (see H.R. 792)

———treatment of certain self-employed (see S. 491; H.R. 1240, 1706)

Technology: allocation of research and experimental expenditures (see H.R. 1116)

———extend filing period for reliquidation of certain imports (see S. 984)

Telecommunications: investment tax credit for purchase of used property (see H.R. 294)

Telephone: permit rural telephone cooperatives to have qualified cash or deferred arrangements (see H.R. 3045)

Tips: exclusion (see H.R. 110)

Tobacco industry: advertising expenses (see S. 446; H.R. 1563)

———increase excise taxes on cigarettes (see H.R. 260, 1233)

———treatment of contributions to certain funds or accounts (see H.R. 581)

Transportation: exclude certain benefits furnished by employer (see H.R. 2122, 2361, 3403)

———treatment of employer mass transit and van pool subsidies (see S. 1757; H.R. 3437)

Unemployment: compensation (see H.R. 144, 233)

———establish system of individual training accounts within trust fund (see H.R. 137)

Unmarried individuals: consideration as head of household (see H.R. 641)

User charges: require Federal revenue collected in this form be obligated for programs which benefit those required to pay (see H.R. 1926)

User taxes: equitable treatment of dedicated (see H.R. 9)

Veterans: exempt certain insurance from State taxation (S. 1090)

———insurance installments and premiums (see H.R. 2008)

———tax credit for care of elderly (see H.R. 616)

Volunteer workers: allow deduction for dependent care services (see H.R. 232)

———deferral or credit for payment of student loans (see H.R. 2156)

Workers' compensation: treatment of self-insured workers' funds (see S. 1019)

Youth: tax incentives for urban enterprise zones and education and employment opportunity programs (see H.R. 1428)

Books

``Triumph of Politics,'' Dave Stockman, 944 [7JA]

Compendiums

Tax incentives for cash profit sharing in Great Britain, 27092 [8OC]

Descriptions

Modification of section 806 of Tax Reform Act, 12326 [13MY]

Documents

Government Manual on Taxpayer rights, 9282 [22AP]

Information Return of Excess Profits Tax, 24912 [22SE]

IRS Horror Stories, 4326 [26FE]

Repeal of Prior Income Tax Law and Applicability of Subchapter, 10886 [1MY]

Essays

Tax Simplification—Let's Play Flatball: Karen Quick, 21909-21915 [31JY]

Explanations

Energy Security Act (S. 460), 2894 [4FE]

Extension of highway trust fund taxes, 1057-1062 [8JA], 2547 [3FE]

Modify Small Business Set-aside Program (S. 1559), 21266 [28JY]

Securities and employee stock ownership plans (H.R. 1311), 4145-4147 [26FE]

Hearings

Committee on Appropriations (House): IRS failure to implement a document matching program for income paid to business taxpayers (testimony), D167 [18MR]

———Tax Court (testimony), D158 [17MR]

Committee on Finance: energy tax issues (testimony from William F. Kenny II, William Fisher, Francis Durand, Mack Wallace, Henry Schuller, Charles Ebinger, Charles DiBona, George Singer, Jack Taylor, William Bradford and Carl Bolch), D41 [2FE]

———protection of taxpayer rights (S. 604, 579) (testimony), D262 [21AP]

———revenue increases (testimony), D182 [23MR]

———revenue increases as contained in the President's proposed budget (testimony from Senator Murkowski, Roger Mentz and Kathleen P. Utgoff), D50 [4FE]

———tax credit for research activities (S. 58) (testimony), D232 [3AP]

———taxpayer rights (S. 579) (testimony), D259 [10AP]

———taxpayer rights (S. 604) (testimony), D259 [10AP]

Committee on Government Operations: IRS failure to implement a document matching program for income paid to business taxpayers (testimony), D160 [17MR]

Committee on Ways and Means: effect of President's competitiveness initiative on funding and termination of defined benefit pension plans, D124 [6MR]

———lobbying and political activities of tax-exempt organizations (testimony from Roger Mentz, Lawrence B. Gibbs, and Jennie S. Stathis), D150 [12MR]

———taxation of worker's compensation funds (testimony), D241 [7AP]

Letters

Agriculture: Mark C. Nestlen, 34854 [10DE]

Budget deficit reduction: Jim Paxton, 31702 [10NO]

Capital gains tax on appreciation of farm value upon owner's death: Randall V. Oakes, Jr., 22345 [4AU]

Charitable deduction for donors of debt of developing nations: James A. Baker III, Sec. of the Treasury, 27309 [9OC]

DISC loans: Dept. of the Treasury, 20041 [15JY]

Federal gasoline tax for deficit reduction: Francis B. Francois, American Association of State Highway and Transportation Officials, 16344 [17JN]

Foreign trade and excise taxes: Hamish Maxwell, Philip Morris Co., Inc., 15492 [11JN]

Gasoline excise tax evasion: William E. Campbell, 23392 [7AU]

Gift tax: Representative Houghton, 31976, 31977 [16NO]

———Representatives Dixon and Spence, 31976 [16NO]

Health insurance tax deduction: John J. Motley III, 23417 [7AU]

———John S. Stagaj, 23417 [7AU]

Impact of participating in the Dairy Termination Program: Peter K. Scott, 5640 [12MR]

Import tax on oil: Valentin Hernandez, 18430 [1JY]

Income tax rates: David H. Brockway, 11402 [6MY], 33101 [20NO]

———Jack Gardner and John P. Galles, 32864 [19NO]

Issuance of mortgage bonds and credit certificates: Council of State Housing Agencies, 20636 [22JY]

———National Association of Home Builders, 20636 [22JY]

———National Association of Realtors, 20636 [22JY]

Jurisdictional issues which arise from Alaska Native Claims Settlement Act: Representative Rostenkowski, 36742 [21DE]

Money solicitation: National Republican Congressional Campaign Committee, 16287 [16JN]

National Endowment for the Preservation of Liberty's tax-exempt status: IRS, 10823 [30AP]

Pension plan for football coaches: Bill Curry, 14411 [2JN]

Preservation of Abandoned Mined Lands Program: Charlotte E. Baldwin, 3763 [19FE]

———Senator Ford, 3763 [19FE]

———Dept. of the Interior, 1896 [22JA]

Purchase of public utilities: Senator D'Amato, 33968 [3DE]

Radon home improvements expenses: Daniel G. Walter, Associated Specialty Contractors, Inc., 27093 [8OC]

———David H. Brockway, Joint Committee on Taxation, 27094 [8OC]

———Fran Du Melle, American Lung Association, 27093 [8OC]

———M.R. Sullivan, Jr., American Subcontractors Association, Inc., 27093 [8OC]

———Stephen D. Driesler, National Association of Realtors, 27093 [8OC]

———Susan A. Weiss, Consumer Federation of America, 27093 [8OC]

———William C. Montgomery, American Academy of Pediatrics, 27093 [8OC]

Recession advice: David Meiselman, Paul C. Roberts, William Niskanen, and Richard W. Rahn, 30942 [4NO]

Regulated investment companies: Dept. of the Treasury, 11354 [6MY]

Revision of IRS form W-4: Indiana taxpayers, 3403 [17FE]

Rural communities opposed to gasoline tax increase: Jeffrey H. Schiff, 19277 [9JY]

Small business burden of Social Security tax on employees tips: Cormney, K.A., 6220 [18MR]

Social Security penalties (sundry), 4034 [24FE]

Tax consolidation of life insurance companies: William B. Harman, Jr. and John T. Adney, 10287 [28AP]

Tax increase, 36492 [18DE]

Tax Reform Act: J. Larry Stinson, 3230 [9FE]

———Joyce Strader, 23398 [7AU]

Tax treatment of securities transactions: John J. Chewning, 24043 [15SE]

Taxation, Iran/Contra hearings, and line-item veto: Paul E. Stine, 21056 [23JY]

Taxation of single premium life insurance: Jennie S. Stathis, GAO, 28831 [22OC]

VA insurance: Thomas K. Turnage, VA, 9441-9443 [23AP]

Lists

Cosponsors of H. Res. 225, excise tax of gasoline and diesel fuel, 22151 [3AU], 24908 [22SE]

———S. 756, Radon Mitigation Clarification Act, 27094 [8OC]

South Dakota School Board members advocating full deductibility of State and local tax, 6660 [24MR]

Meetings

Committee on Finance: EEC proposed tax on vegetable and marine fats and oils (S. Con. Res. 21), D164 [18MR]

———highway trust fund taxes, D26 [22JA]

Memorandums

Seizure of Assets: IRS, 22843 [6AU]

Tax Exempt Status of Abortion Providers: Republican Policy Committee, 4368 [26FE]

Unemployment Tax Coverage of Religious Schools: William B. Ball, 28418 [20OC]

Memorials of legislature

California, 24677 [21SE], 25749 [30SE], 26156, 26157 [1OC], 30764 [4NO]

Colorado, 19564 [13JY], 22915 [6AU]

Guam, 14778 [4JN]

Hawaii, 16146 [16JN]

Idaho, 9648 [23AP], 11617 [7MY]

Illinois, 26158 [1OC]

Kansas, 12827 [19MY], 13739 [27MY]

Minnesota, 9734 [24AP]

Nevada, 16569 [17JN], 16641 [18JN]

North Dakota, 11616 [7MY]

Pennsylvania, 12827 [19MY], 13738 [27MY]

Texas, 10600 [29AP]

Utah, 7299 [30MR], 9736 [24AP]

Washington, 16146 [16JN]

Opinions

Tax-exempt status or subsidy eligibility: Supreme Court, 729 [6JA]

Outline

Taxpayer rights protection (S. 1774), 27109 [8OC]

Petitions

Administrative rules of IRS which redefine lobbying by public charities: Chicago Urban League, 9648 [23AP]

Extension of individual and corporate alternative minimum tax to revenue bonds: Florida League of Cities, 36583 [19DE]

Federal gasoline tax for deficit reduction: American Association of State Highway and Transportation Officials, 16344 [17JN]

Reserve income tax deductions, 35742 [15DE]

———Naval Reserve Association, 35742 [15DE]

Polls of opinion

California: 23rd District, 1411 [16JA]

Deficit reduction and taxes: Opinion Research Corp., 17287 [24JN]

Income tax rates: Opinion Research Corp., 14378 [2JN]

Questionnaire by Senator Pressler, 4574 [3MR]

Press releases

Call for $45 billion in Federal deficit reductions: National Small Business United, 32864 [19NO]

Tax Freedom Day is May 4: Tax Foundation, 11021 [4MY]

U.S. earner works 2 hours, 43 minutes per day to pay Federal, State, and local taxes: Tax Foundation, 11021 [4MY]

Proposals

Additional revenue increase targets in Senator Chiles' compromise plan, 11478 [6MY]

Highway trust fund's excise tax extension: Committee on Finance, 1971 [27JA]

Provisions

Tax Reform Act, 775 [6JA]

Remarks in House

Abandoned Mined Lands Program: preserve (H.R. 630), 1896 [22JA]

Abortion: deny tax-exempt status to certain organizations (H.R. 719), 1892 [22JA]

Adoption: tax benefits (H.R. 914), 2485 [2FE]

Advertising: deduction for promoting tobacco products or alcoholic beverages (H.R. 2606), 14716 [4JN], 19287 [9JY]

———deduction for promoting tobacco products (H.R. 3503), 27990 [15OC]

———tax treatment, 32971 [19NO]

Aged: credit for expenses incurred for maintaining dependent (H.R. 3754), 35451 [11DE]

———encourage coverage by private long-term care insurance (H.R. 3501), 30261 [29OC]

Agriculture: capital gains tax on inheritance of farms, 22345 [4AU]

———conservation reserve program rental payments (H.R. 1959), 8557 [8AP]

———defer tax consequences of repayment of a CCC loan with a generic commodity certificate (H.R. 3266), 24055 [15SE]

———definition of preproductive period under uniform capitalization rules (H.R. 2251), 11723 [7MY]

———Farm Credit System reserve for bad debts (H.R. 2603), 14801 [4JN]

———payment of CCC credit loans (H.R. 3260), 24245 [16SE]

———tax increase on wine, 22151 [3AU]

———taxation of farmers (H.R. 2228), 10869 [30AP]

Airports: use of excise tax revenues for trust fund (H.R. 1293), 18095 [29JN]

Alcoholic beverages: Beer Institute position on tax increase, 19574 [13JY]

———increase excise tax on wine and beer (H.R. 2037), 8920 [9AP]

Alzheimer's disease: care expenses for suffering dependent (H.R. 2979), 20604 [21JY]

Archery equipment manufacturers: excise tax filing and payment schedule (H.R. 3245), 23667 [9SE]

Armed Forces: deductions for members of Reserve and National Guard (H.R. 2214), 10606 [29AP]

Arts: valuation for estate tax purposed of items created by decedents (H.R. 2239), 11737 [7MY]

Banks and banking: small issuers of tax-exempt bonds (H.R. 3561), 29676 [28OC]

———treatment of education savings accounts (H.R. 3696), 34079 [3DE]

Budget: legislation to raise new revenues, 18688 [1JY]

———reduce deficit without raising taxes, 23432 [7AU], 32626 [18NO]

Business: clarify study of source rules for sales of inventory property (H.R. 1654), 5977 [17MR]

———deduct expenses incurred in filing withholding certificates whether or not itemized (H.R. 1347), 21287 [28JY]

———election of taxable year (H.R. 2977), 20601 [21JY]

———excise tax on profits realized from corporate takeovers (H.R. 1178), 3893 [19FE]

———investment tax credit and accelerated depreciation, 2663 [3FE]

———nonelective deferred compensation (H.R. 3312), 24700 [21SE], 24910 [22SE]

———reinstate 5% investment tax credit for certain property (H.R. 936), 2501 [3FE]

———require retailers to collect sales and use taxes on interstate sales (H.R. 1242), 9164 [21AP], 27941 [14OC]

———taxable years (H.R. 666), 3192 [5FE]

———treatment of self-insured workers' compensation funds (H.R. 1709), 6240 [18MR]

Calendar year conformity, 12050 [12MY]

Capital gains (H.R. 3353), 30241 [29OC]

———15% maximum rate (H.R. 3552), 29515 [27OC]

———preferential treatment, 7875 [2AP]

CBO: effects of certain Federal excise taxes, 4945 [5MR]

Charitable contributions: deduction for donors of debt of developing countries (H.R. 3466), 27163 [9OC]

———remove certain limitations (H.R. 2050), 9011 [10AP]

Cigarettes: excise tax, 4127 [25FE], 6923 [25MR]

———excise tax (H.R. 260), 916 [7JA]

———excise tax (H.R. 1233), 4109 [25FE]

Competition Enhancement and Tax Relief Act: enact (H.R. 246), 932 [7JA]

Corporate Raider Tax Act: enact (H.R. 2995), 21040 [23JY]

Corporations: allocation of research and experimental expenditures (H.R. 1116), 3466 [18FE]

———capital gains (H.R. 3635), 31618 [10NO], 31704 [10NO]

———utilize fiscal year for accounting purposes, 35939 [16DE]

Cost-of-living adjustments: limitations applicable to certain deferred compensation plans (H.R. 1655), 5982 [17MR]

Day care: credit for certain employers (H.R. 541), 3868 [19FE], 7088 [26MR], 12410 [13MY], 20830 [22JY]

Deaf: standard tax deduction, 2495 [2FE]

Deferred income taxes: refund to taxpayers, 4418 [26FE]

Delinquents: amnesty program, 29225 [27OC]

———amnesty program (H.R. 301), 870 [7JA], 11724 [7MY]

Disasters: deductions for contributions of agricultural property for victims of natural disasters (H.R. 2776), 17602 [25JN]

Diseases: payment of long-term care insurance premiums (H.R. 2997, 2998), 27163 [9OC]

———taxation of black lung benefits, 25926 [30SE]

Domestic Volunteer Service Act: amend (H.R. 1837), 6961 [26MR]

Dorgan Task Force on Narrowing the $100 Billion Tax Gap: report, 10995-10998 [4MY]

Economic conditions: broad-based tax on consumption, 13766 [27MY]

———impact of tax rates, 13816 [27MY]

Education: benefits provided under certain prepaid college education contracts (H.R. 2404), 12408 [13MY]

———Christa McAuliffe Fellowships shall not be included in gross income (H.R. 3664), 33192 [20NO]

———deduction for contributions to certain savings accounts (H.R. 3205), 23024 [7AU], 23490 [7AU]

———deduction of interest on certain savings accounts, 1108 [8JA]

———deduction of interest on certain savings accounts (H.R. 3696), 34079 [3DE]

———deduction of interest on savings bonds used to pay tuition (H.R. 3064), 22141 [3AU]

———exclusion of qualified scholarships shall include travel, research, and living expenses (H.R. 2670), 15634 [11JN]

———interest deductions on certain loans (H.R. 592), 1104 [8JA]

———interest on debt for expenses (H.R. 3444), 26747 [7OC]

———scholarships, fellowships, and education loans (H.R. 2649), 15228, 15231 [10JN]

EEC: proposed tax on vegetable and marine fats and oils (H. Con. Res. 51), 3890 [19FE], 3495 [19FE]

Emergency Energy Act: enact (H.R. 534), 5265 [10MR]

Employee Educational Assistance Act: enact (H.R. 1696), 6230 [18MR]

Employment: day care center and dependent care services credit (H.R. 3005), 22686 [5AU]

———eliminate retroactive certification of employees relative to work incentive jobs credit (H.R. 2111), 9296 [22AP]

———excise tax on employer's cost of providing medical benefits to his employees (H.R. 3128), 22571 [5AU]

———targeted job credit relative to certain wages (H.R. 1534), 5269 [10MR]

———targeted jobs tax credit for employers who hire older persons, 5102 [9MR]

———worker training (H.R. 2725), 16800 [18JN]

Equity in Interstate Competition Act: enact (H.R. 1891), 7704 [1AP]

ERISA: exemptions from anti-alienation provisions (H.R. 2317), 11725 [7MY]

Estimated payments: 1-year extension for waiver of penalty (H.R. 1441), 5271 [10MR]

Excise taxes: impact of increase, 14084 [28MY], 15608 [11JN]

Families: allow tax credit for dependent home care (H.R. 542), 1084 [8JA]

———increase amount of credit for dependent care expenses (H.R. 2456), 12750 [18MY]

Federal employees: thrift savings plan nondiscrimination requirements (H.R. 3367), 25906 [30SE]

Fish and fisheries: clarify treatment of certain fishermen (H.R. 3309), 24696 [21SE]

———fish and shellfish processors (H.R. 3780), 36495 [18DE]

———strengthen capabilities of U.S. commercial industry (H.R. 3381), 25674 [29SE]

FNMA: real estate mortgage investment conduits, 4001-4003 [24FE]

Food stamp program: exclude certain charitable donations and payments (H.R. 3435), 26689 [6OC]

Foreign-source income: expand types which may be excluded by U.S. citizens and residents living abroad (H.R. 2536), 14055 [28MY]

Foreign Income Tax Equity Act: enact (H.R. 3365), 25938 [30SE]

Gasoline: Federal tax, 9348 [22AP]

———increase excise tax to reduce budget deficit (H.R. 2015), 8547 [8AP]

———increase excise tax on gasoline and other motor fuels to reduce budget deficit (H.R. 1919), 7880 [2AP]

———rural communities opposed to tax increase, 19277 [9JY]

Government: Federal estate and gift taxes relative to Federal revenues (H. Res. 276), 25690 [30SE]

Health Care Savings Account Act: enact (H.R. 955), 3166 [5FE]

Health insurance: deduction for health coverage (H.R. 3065), 22161 [3AU], 23417 [7AU]

———interest on indebtedness (H.R. 3778), 36504 [18DE]

———payment of long-term care premiums (H.R. 2997), 21063 [23JY]

High-Speed Intercity Rail Transportation Bond Financing Act: enact (H.R. 2618), 14787 [4JN]

Historic sites: building rehabilitation credit program, 15614 [11JN]

Home health services: include additional services (H.R. 1837), 6961 [26MR]

House of Representatives: tax legislation, 30672 [3NO]

Housing: credit against income tax for purchase and installation of locks and other security devices on residences (H.R. 2051), 9029 [10AP]

———deduction for certain tenants (H.R. 2316), 11952 [11MY]

———deduction of prepaid interest relative to refinancing of mortgages (H.R. 1560), 5532 [11MR]

———eligibility for tax-exempt capital gains (H.R. 352), 871 [7JA]

———mortgage refinancing (H.R. 544), 1100 [8JA]

———permit tax-free distributions from individual retirement accounts for purchase of a first home (H.R. 3076), 22671 [5AU]

———residence interest deduction, 9028 [10AP]

Income tax returns: dependents tax identification number (H.R. 3324), 24883 [22SE]

Indian Nondiscriminatory Tax Act: enact (H.R. 2185), 10295 [28AP]

Indians: assessments on reservations and residents (H.R. 2184), 10295 [28AP]

Individual retirement accounts: tax treatment (H.R. 951), 3192 [5FE]

———repeal restrictions, 7875 [2AP]

Insurance: charitable gift annuities relative to determining whether organizations are treated as providing commercial-type insurance (H.R. 2929), 19827 [14JY]

———church self-funded death benefit plans (H.R. 3147), 23386 [7AU]

———exempt status of workers' compensation self-insurance funds, 5101 [9MR]

———life and annuity contracts (H.R. 3441), 26794 [7OC], 28831 [22OC], 29763 [28OC]

Insurance companies: repeal certain limitation on use of losses (H.R. 1375), 10287 [28AP]

———treatment of long-term policies (H.R. 3438), 26739 [6OC]

Internal Revenue Code: amend (H.R. 2235), 10855 [30AP]

Investment tax credit: reinstate (H.R. 905), 3312 [11FE]

Investment tax credit and accelerated depreciation, 2663 [3FE]

IRA Equity and Retention Act: enact (H.R. 951), 3192 [5FE]

Irrigation projects: amount of Federal subsidy (H.R. 3384), 25915 [30SE]

IRS: additional rights and protections for taxpayers (H.R. 3346), 25345 [25SE]

———collection of taxes, 31441 [9NO]

———delay of increase in current year liability test (H.R. 1581), 5677 [12MR]

———form W-4, 2676 [4FE], 13767 [27MY]

———new W-4 forms (H.R. 1347), 4480 [3MR]

———reorganization (H. Con. Res. 138), 15595 [11JN]

———seizure of property, 23022 [7AU]

Japan: depreciation on buildings in U.S. constructed with Japanese materials or services, 33047 [20NO]

Labor disputes: targeted jobs tax credit on wages paid (H.R. 2215), 10618 [29AP]

Laws: amend certain (H.R. 111), 13666 [21MY], 23473 [7AU]

Live Birth Abortion Revision Act: enact (H.R. 786), 2183 [28JA]

Loans: allocation of indebtedness as payment on installment obligations (H.R. 2089), 9029 [10AP]

———treatment of certain short-term loans (H.R. 2323), 11875 [8MY]

Local governments: deduction for taxes (H.R. 905), 11894 [11MY]

Married couples: tax rate, 21156 [27JY]

Mass transit: tax incentives, 26252 [1OC]

Medical care: credit for amounts contributed to health care savings accounts (H.R. 955), 14207 [2JN]

———contributions to certain savings account (H.R. 955), 2720 [4FE]

———contributions to certain services savings accounts (H.R. 1182), 3467 [18FE]

———long-term care benefits under medicare (H.R. 1776), 6725, 6726 [25MR]

———long-term care insurance premiums (H.R. 2998), 21063 [23JY]

Medicare Part A Catastrophic Protection Act: enact (H.R. 1280), 4433 [27FE]

Medicare Part B Catastrophic Protection Act: enact (H.R. 1281), 4433 [27FE]

Motor vehicles: deduction for purchase of domestic cars (H.R. 905), 2365 [29JA]

———deduction of sales tax (H.R. 905), 3312 [11FE]

———excise tax on gasoline and diesel fuel, 21062 [23JY]

National Association of Pro America: promoting fiscal policy, 8547 [8AP]

National Endowment for the Preservation of Liberty: tax-exempt status, 10823 [30AP]

National Week of the American Taxpayer: designate (H.J. Res. 225), 7731 [1AP], 24907 [22SE]

———designate (H.J. Res. 333), 19096 [8JY]

Natural gas: permit courts to enjoin, suspend, or restrain property taxes on interstate transmission (H.R. 2953), 20121 [15JY]

New York, NY: exclusion of certain work-related sick pay for public safety officers (H.R. 1143), 3863 [19FE]

Olympic games: donation on Federal tax forms (H.R. 1988), 8559 [8AP]

Omnibus Taxpayers' Bill of Rights Act: enact (H.R. 3470), 27458 [13OC], 30382 [31OC]

On-Site Day Care Privatization Act: enact (H.R. 541), 1107 [8JA]

Panama Canal Interest Act: enact (H.R. 1688), 6227 [18MR]

Payroll taxes: allow monthly deposits for employers with monthly payments under $5,000 (H.R. 1921), 7879 [2AP]

Peace Tax Fund and Board of Trustees: establish (H.R. 2041), 9004 [10AP]

Pensions: employee stock ownership plans (H.R. 41), 941 [7JA]

———exclusion of government pension which does not exceed maximum which could have been excluded under Social Security (H.R. 1938), 7868 [2AP]

———permit withdrawal of excess assets from single employer plan (H.R. 2781), 17628 [25JN]

———portability of benefits (H.R. 1992), 8549 [8AP]

———portability of benefits (H.R. 2643), 15357 [10JN]

———repeal penalty on underpayments of income tax (H.R. 1048), 15396 [10JN]

———tax equity for Federal retirees, 811 [6JA]

———3-year basis recovery rule relative to employee annuities (H.R. 780), 2014 [27JA]

Petroleum: credit for domestic crude oil (H.R. 1029), 5225 [10MR]

———excess profits tax, 18597 [1JY], 24911 [22SE], 25433 [29SE], 27633 [13OC]

———excise tax on gasoline and diesel fuel (H. Res. 225), 20812 [22JY], 20849 [23JY], 21036 [23JY], 21386 [28JY], 22151 [3AU], 23468 [7AU], 24908 [22SE]

———Federal fuels tax, 14799 [4JN]

———import fee and repeal excess profits tax (H.R. 2198), 3273 [10FE], 10613 [29AP], 32078 [17NO]

———import fee (H.R. 924), 5230 [10MR]

———import fee (H.R. 2200), 10588 [29AP], 31621 [10NO]

———incentives for production, 7588 [31MR]

———increase depletion allowance (H.R. 1642), 5995 [17MR]

———reduce Federal deficit by increasing the tax on gasoline and other motor fuels (H.R. 1919), 7880 [2AP]

———repeal excess profits tax, 2669 [3FE]

———repeal excess profits tax (H.R. 924), 5230 [10MR]

———surcharge on imports to compensate for cost of U.S. protection of Persian Gulf shipping (H.R. 2579), 14244 [2JN]

Pollution: excise tax on emission from certain boilers of sulfur dioxide or nitrogen oxides (H.R. 2497), 13324 [21MY]

———excise tax on emission from certain boilers of sulfur dioxide or nitrogen oxides (H.R. 2498), 13324 [21MY], 14091 [28MY]

———manufacturer's excise tax on the sale of chemicals which deplete the ozone layer (H.R. 2854), 18370 [30JN], 23882 [14SE]

Postal Service: deductions by rural mail carriers for use of personal automobiles (H.R. 2183), 11871 [8MY]

Poverty: earned income credit, 33294 [1DE]

———vouchers for child care services (H.R. 1572), 8918 [9AP], 9283 [22AP], 13983 [28MY], 16430 [17JN], 19091 [8JY]

Power resources: extend energy investment credit for geothermal property (H.R. 3553), 29528 [27OC]

———incentive policy, 11585 [6MY]

———protection of ethanol industry (H. Res. 74), 3205 [5FE]

Public debt: reduction through taxation, 30476 [2NO]

Public finance: repeal estate, gift and generation-skipping transfer taxes (H.R. 119), 6232 [18MR]

Public utilities: refund deferred income tax payments to customers, 4418 [26FE]

———refund deferred income tax payments to customers (H.R. 1049), 3959 [24FE]

———refund of excess deferred taxes to consumers, 19878 [15JY]

———tax treatment of contributions in aid of construction (H.R. 3250), 23797 [10SE]

———treatment of rural electric or telephone cooperatives (H.R. 3044), 21568 [29JY]

Puerto Rico: Citicorp/Citibank annual conference, 7310 [30MR]

Railroad retirement system: repeal taxation of benefits: (H.R. 468), 820 [7JA], 964 [7JA]

Rates: reduction for high income citizens, 9192 [21AP]

Reagan, President: tax policy, 6724 [25MR], 7572 [31MR]

Real property: estate and gift taxation (H.R. 3323), 24919 [22SE], 31976 [16NO]

———treatment of residential lot and second home interest expenses (H.R. 1779), 6920 [25MR]

Reduction: proposed, 10606 [29AP]

Regulated investment companies: repeal 3-month holding period requirement (H.R. 2295), 11353, 11354 [6MY]

Religion: investigation of television ministries, 13766 [27MY]

Retiree Health Protection Act: enact (H.R. 2860), 18684, 18686 [1JY]

Rural Letter Carriers Tax Simplification Act: enact, 9652 [23AP]

Sales tax: deduction, 4439 [27FE]

Securities: disallow deductions for payments made in restitution for law violations (H.R. 600), 1089 [8JA]

———employee stock ownership plans (H.R. 1311), 4145 [26FE]

———exempt certain publicly offered regulated investment companies (H.R. 3375), 25919, 25927 [30SE]

———tax on transactions, 5468 [11MR], 24043 [15SE]

———tax rate, 13-16 [6JA]

———tax rate and securities price drop, 28801 [22OC]

Shipping industry: harbor maintenance fee (H.R. 2202), 11300 [6MY]

Small business: burden of Social Security tax on employees tips, 6220 [18MR]

———encourage to extend retirement and fringe benefits (H.R. 2793), 17624 [25JN]

———Federal aid to rural areas, 3207 [5FE]

Social Security: increase outside income limitation (H.R. 351), 1901 [22JA]

———long-term care benefits under medicare (H.R. 1776), 6725, 6726 [25MR]

———repeal earnings test, 35651 [15DE]

———repeal taxation (H.R. 468), 820 [7JA], 964 [7JA]

Sporting goods manufacturers: excise tax filing and payment schedule (H.R. 3245), 23667 [9SE]

Sports: allow certain associations of football coaches to have qualified pension plan (H.R. 1093), 14398, 14406, 14411 [2JN]

———portion of Federal mineral revenues to be used for sport fishing and hunting (H.R. 3731), 34661 [9DE]

State and local governments: Social Security benefits (H.R. 115), 6235 [18MR]

State and local taxes: Federal deductibility (H.R. 374), 885 [7JA]

States: deduction for taxes (H.R. 905), 11894 [11MY]

———equity in treatment of domestic and foreign corporations (H.R. 2940), 19897 [15JY]

Synthetic fuel: extend tax benefits (H.R. 2031), 8641 [9AP], 26621 [6OC], 29291 [27OC]

Tariff: deduction for payment (H.R. 3372), 25695 [30SE]

Tax Court: taxpayer representation by certified public accountants and enrolled agents (H.R. 1901), 7706 [1AP]

Tax Fairness for Farmers, Ranchers, and Small Business Act: enact (H.R. 809), 2031 [28JA]

Tax Freedom Day: observance, 11020, 11022 [4MY]

Tax Policy Information Act: enact (S. 1709), 25300 [25SE]

Tax Reform Act, 22998 [6AU]

———amend, 7875 [2AP], 12050 [12MY], 28501 [20OC]

———amend to clarify study of source rules for sales of inventory property (H.R. 1654), 5977 [17MR]

———delay implementation of certain provisions (H.R. 1641), 5977 [17MR]

———employee stock ownership plan tax credits, 21405 [28JY]

———employee stock ownership plans (H.R. 1311), 4145 [26FE]

———impact, 13666 [21MY]

———rate reductions (H. Con. Res. 7), 8082 [7AP]

———repeal, relative to corporate rate reduction on deferred tax reserves (H.R. 1049), 7763 [2AP]

———restore sales tax deduction, 4439 [27FE]

———tax rates, 8110 [7AP]

———technical corrections, 3496 [19FE]

———technical corrections (H.R. 2636), 15357 [10JN]

Tax-exempt organizations: disclosure of certain fundraising activities, 10290 [28AP]

———disclosure of information relative to political activities (H.R. 2942), 19883 [15JY]

———fundraising information (H.R. 1566), 5512 [11MR]

———permit to establish section 401(k) pension plans (H.R. 2304), 11725 [7MY]

———political activities, 5508 [11MR]

———tax treatment of income from sale of lists of contributers (H.R. 3739), 35002 [10DE]

Taxpayer rights: promote and protect (H.R. 1313), 4139 [26FE], 9282 [22AP], 27740, 27743 [13OC]

———promote and protect (H.R. 3197), 23448 [7AU]

Taxpayers: knowledge of revenues, expenditures, and budgeting, 22050 [3AU]

Taxpayers' bill of rights, 2682 [4FE], 4423 [26FE]

Tips: exclusion, 6227 [18MR]

Technical services personnel: treatment, 31442 [9NO]

Telephone: permit rural telephone cooperatives to have qualified cash or deferred arrangements (H.R. 3045), 21568 [29JY]

Tenant Tax Equity Act: enact (H.R. 2316), 11952 [11MY]

Tobacco industry: disallow advertising expense (H.R. 1563), 5521 [11MR]

Utility Ratepayer Refund Act: enact (H.R. 1049), 19878 [15JY]

Veterans: credit for home-based medical care (H.R. 616), 1547 [20JA]

Workers compensation self-insurance fund: status, 5101 [9MR]

Remarks in Senate

Abortion: deny tax-exempt status to certain organizations (S. 264), 728 [6JA], 4368 [26FE]

Adoption: tax transition rule on expenses (S. 270), 735 [6JA]

Aged: credit for expenses incurred in care of family members (S. 962), 8494, 8495 [8AP]

———property designed for (S. 1806), 28751 [21OC]

Agriculture: accounting methods for certain food processing companies (S. 311), 1307 [14JA]

———deduction donation of food products to victims of natural disasters (S. 561), 3759 [19FE]

———impact of participating in the Dairy Termination Program, 5640 [12MR]

———income averaging for farmers (S. 1743), 26179 [1OC]

———modify definition of farmers (S. 1262), 13573 [21MY]

———preclude certain farmers from using cash method accounting and provide exemptions for certain livestock breeding (S. 1353), 15452, 15453 [11JN]

———restoration of farm income averaging and other recovery measures (S. 455), 2749 [4FE]

———tax treatment of business assets in farm cooperatives, 37956 [22DE]

Banks and banking: accounting of loan losses by production credit associations and banks for cooperatives (S. 1640), 23228 [7AU]

———optional one-time loss deduction for depositors in insolvent institutions (S. 566), 3772 [19FE]

———recapitalization of thrift industry, 29489 [27OC]

———revise application of foreign tax credit limitation to financial services income (S. 1747), 26332 [2OC]

———treatment of certain short-term loans (S. 1239), 13236 [20MY]

Boats and boating: disallow certain interest deductions (S. 624), 4590 [3MR]

Budget: impact of income tax rates, 14378 [2JN]

Business: calendar year as tax year, 2763 [4FE]

———corporate mergers and acquisitions, 29659 [28OC]

———delay employment determination for certain technical personnel (S. 429), 2449 [2FE]

———election of taxable years for certain entities (S. 530), 3387 [17FE]

———election of taxable year (S. 1520), 20576 [21JY], 27324 [9OC]

———modify certain provisions regarding tax-exempt bonds (S. 1864), 31825 [12NO]

———preclude all corporations engaged in farm product processing with gross receipts in excess of $100,000,000 from using cash accounting (S. 1531), 20989 [23JY]

———repeal transition rule relative to Tax Reform Act (S. 67), 528-531 [6JA]

———research and experimental expenditures (S. 716), 5344, 5345 [11MR]

———restoration of capital gains three-tiered rate differential (S. 1825), 29536 [28OC]

———tax credit for employers who provide on-site day care facilities for dependents of their employees (S. 1535), 20990 [23JY]

———use of consolidated tax returns by insurance companies (S. 1404), 17013 [23JN]

Calendar year conformity requirements, 36172 [18DE]

Capital gains: differential (S. 444), 12026 [12MY], 13003 [19MY], 14708 [4JN], 24797 [22SE], 27824 [14OC]

———differential (S. 1890), 33137 [20NO]

———preferential rate, 24553 [18SE]

———preferential rate (S. 418), 2323 [29JA]

———tax rates, 10167 [28AP], 36014 [17DE]

CCC: commodity collateral for loans (S. 1715), 25185 [24SE]

———defer tax consequences of repayment of loans (S. 1686), 24002 [15SE]

———loans, 24138 [16SE]

Charitable contributions: treatment (S. 1940), 34960 [10DE]

———deduction for donors of debt of developing countries (S. 1781), 27307 [9OC]

Child Health Incentives Reform Plan: enact (S. 968), 8764-8766 [9AP]

Children: exclusion of foster care payments (S. 494), 3081 [5FE]

Coal: depreciation of facilities which use anthracite culm fuel (S. 1466), 18538 [1JY]

Congress: tax increases (S. Res. 46), 2352 [29JA]

Corporations: capital gains tax rate, 32617 [18NO]

———deduction for certain indebtedness incurred to acquire 50% or more ownership interest (S. 1058), 9138 [21AP]

———excess profits tax, 21028 [23JY]

Cost of living: exclude certain allowances (S. 1954), 35801 [16DE]

Credit Cardholder Protection Act: enact (S. 242), 688 [6JA]

Deficit Reduction Act: technical correction, 14808 [5JN]

Delinquents: amnesty from civil and criminal penalties (S. 254), 9402 [23AP]

Diesel fuel: increase tax in order to reduce budget deficit (S. 798), 6394 [19MR]

DISC: tax treatment of loans (S. 1495), 20041 [15JY]

———tax treatment of loans (S. 1495), star print, 21154 [24JY]

Economic conditions: rate reductions, 12577 [15MY]

———tax increases, 29628-29631 [28OC]

Education: deduction of interest on certain loans (S. 628), 4596 [3MR]

———deduction of interest on certain savings accounts (S. 1533), 20990 [23JY]

———deduction of interest on certain savings accounts (S. 1659), 23263, 23271 [7AU]

———deduction of interest on certain savings accounts (S. 1660), 23263, 23271 [7AU]

———deduction of interest on certain savings accounts (S. 1661), 23263, 23271 [7AU]

———deduction of interest on certain savings accounts (S. 1662), 23263, 23271 [7AU]

———deduction of interest on certain savings bonds used as payment for tuition and fees (S. 1817), 29167 [23OC]

———deduction of certain loan interest, 331 [6JA]

EEC: proposed tax on vegetable and marine fats and oils (S. Con. Res. 21), 3805 [19FE], 13011 [19MY]

———taxation on U.S. agricultural imports, 18586 [1JY]

Election workers: exception from health insurance tax (S. 1494), 20041 [15JY]

Employment: certification of employees relative to work incentive jobs credit (S. 1610), 22934 [6AU]

———extend targeted jobs tax credit program, 5186 [10MR]

———make permanent targeted jobs credit (S. 684), 5049 [6MR]

Estimated payments: extension of waiver of penalties (S. 350), 1623 [21JA]

Ethanol: investments, 18870, 18871 [8JY]

Excess profits tax: repeal (S. 255), 711 [6JA]

Fairness for Adopting Families Act: enact (S. 1733), 25867 [30SE]

Farm Recovery Tax Act: enact (S. 455), 23563 [9SE]

Federal Taxpayers' Right to Know Act: enact (S. 1526), 20641 [22JY], 27844 [14OC]

Federal Unemployment Tax Act: additional limitation on reduction on credit applicable to certain employers (S. 1254), 13564 [21MY]

Fish and fisheries: certain processing services are exempt from the definition of employee for Federal tax purposes (S. 1821), 29447 [27OC]

Food stamp plan: tax on purchases, 9212-9214 [22AP]

Foreign tax credits: calculation of limitation (S. 1547), 21129 [24JY]

Foreign trade: State taxation of domestic and foreign corporations (S. 1843), 30767 [4NO]

Gasoline: increase federal excise tax, 16344 [17JN], 32591 [18NO]

———increase tax in order to reduce budget deficit (S. 798), 6394 [19MR]

Handicapped: property designed for (S. 1806), 28751 [21OC]

———tax treatment of service animals, 24781 [22SE]

Health insurance: deduction for cost of coverage for self-employed (S. 1370), 16167 [16JN]

———deduction for cost of coverage for self-employed (S. 1386), 16643 [18JN]

Highway trust fund: 4-year extension of taxes, 1971 [27JA], 2546, 2549 [3FE]

Housing: deduction of interest on home refinancing (S. 338), 1510 [20JA]

———savings accounts (S. 1534), 20990 [23JY]

———tax deduction of prepaid interest relative to refinancing of mortgages (S. 338), 3944 [23FE]

Income: corporations, earned income, and estate and gifts (S. 1576), 21908 [31JY]

———exclusion of certain cash distributions from profit-sharing plans (S. 932), 27091 [8OC], 35324 [11DE]

———individual tax rates (S. 1893), 32864 [19NO], 33100 [20NO]

Income tax: election to use for nonmilitary purposes (S. 1018), 8977 [10AP]

Indians: hunting and fishing rights (S. 727), 12314 [13MY]

———impact of tribal taxation on reservations and residents (S. 1039), 8987 [10AP]

———State and local government authority to tax trust lands, 33603-33609 [2DE]

Individual retirement accounts: contributions (S. 376), 1871 [22JA]

Internal Revenue Code: retroactive dates for a new section, 30371 [30OC]

Investments: exemption for certain investment companies from disallowance of indirect deductions through passthrough entities (S. 1489), 19782 [14JY]

———long-term capital gains rate (S. 1789), 28130 [15OC]

———reduced capital gains tax rates, 36014 [17DE]

IRS: delay penalty on valid withholding certificates (S. 388), 2119 [28JA]

———protection of taxpayer's rights, 1258 [14JA], 2248 [29JA], 3140 [5FE]

———revision of form W-4 (S. Res. 104), 3403 [17FE]

———W-4 tax form, 1855 [22JA], 2084 [28JA], 2768 [4FE]

Loans: issuance of mortgage bonds and credit certificates (S. 1522), 20636 [22JY]

Local governments: purchase of electric utility, 33968 [3DE]

———reimbursement of costs for investigations resulting in recovery of Federal taxes (S. 1256), 13565 [21MY]

Medical care: contributions to certain savings accounts (S. 774), 6112 [18MR]

———contributions to long-term savings accounts (S. 1922), 34226 [4DE]

———deduction for home improvements to mitigate indoor air contaminants as medical care expenses (S. 756), 5933, 5934 [17MR], 27092 [8OC]

Medicare: home care benefits (S. 1616), 22946 [6AU]

Mines and mininfg: treatment of payments received from abandoned mine reclamation fund (S. 563), 3762 [19FE]

Motor vehicles: substantiation for deductions for business use of a vehicle (S. 1702), 24542 [18SE]

———tax credit for child restraint systems (S. 98), 563 [6JA]

Mutual life insurance companies: tax treatment (S. 566), 3772 [19FE]

Netherlands Antilles: tax treaty, 14320 [2JN]

Omnibus Taxpayer's Bill of Rights Act: enact (S. 604), 4325, 4326, 4327 [26FE], 5872 [17MR], 14114 [29MY], 14866 [5JN], 20618 [22JY], 22842 [6AU]

Pensions: exclude amounts withdrawn from individual retirement plans for payment of long-term care insurance premiums (S. 1832), 29884 [29OC]

———improve portability of benefits (S. 1349), 15140-15142 [10JN]

———repeal basis recovery rule (S. 69), 532 [6JA]

———3-year basis recovery rule (S. 99), 564 [6JA]

Personal property taxes: deduction of 80% of State and local taxes (S. 826), 6671 [24MR]

Petroleum: import fee, 1157 [12JA], 29897 [29OC]

———import fee (S. 460), 2893-2896, 2935 [4FE]

———import fee and repeal of excess profits tax (S. 971), 8684-8686 [9AP]

———repeal excess profits tax, 20027 [15JY], 21028 [23JY]

———repeal excess profits tax (S. 200), 637 [6JA]

Postal Service: deductions allowed rural mail carriers for use of their automobiles (S. 1340), 15075 [9JN]

Power resources: domestic oil and gas industry (S. 233), 678 [6JA]

———encourage continued exploration for domestic oil and natural gas (S. 846), 7025 [26MR]

Railroads: treat similarly all tier 1 retirement benefits for income tax purposes (S. 1155), 11529 [6MY]

———treat similarly all tier 1 retirement benefits for income tax purposes (S. 1514), 20562 [21JY]

Rates (S. Res. 46), 796 [6JA]

Real estate agents: limit certain fees (S. 1186), 12007 [12MY]

Real property: clarify study of source rules for sales of inventory property (S. 817), 6580 [23MR]

———sale by nonresidents (S. 1099), 10108 [28AP]

———special estate tax valuation (S. 1761), 26905 [7OC]

Religious school: exemption from Federal unemployment tax (S. 1797), 28417 [20OC]

Research: exclude facility bonds from the volume cap for qualified 501(c)(3) bonds (S. 1176), 11801 [8MY]

Research and Development Incentive Act: enact (S. 58), 519, 520 [6JA]

Residential Lot Interest Expense Conforming Act: enact (S. 1187), 12007 [12MY]

Sale taxes: deduction of 80% (S. 826), 6671 [24MR]

———election to deduct either State and local sales taxes or State income taxes (S. 819), 6659, 6660 [24MR]

Small business: installment sales rules (S. 719), 5351 [11MR]

———modify set-aside program (S. 1559), 21265 [28JY]

Social Security: computation of alternative minimum tax and Social Security benefits (S. 564), 3767 [19FE]

———supplemental medicare premiums for elderly taxpayers, 27359 [13OC]

State Minimum Return Act: amend (S. 257), 711 [6JA]

State income taxes: deduction (S. 1060), 9139 [21AP]

———reimbursement of costs for investigations resulting in recovery of Federal taxes (S. 1256), 13565 [21MY]

Tax Amnesty Delinquency Act: enact (S. 254), 705 [6JA]

Tax Policy Information Act: enact (S. 1709), 24784 [22SE]

Tax Reform Act: amend (S. 1197), 12304 [13MY]

———amend (S. 670), 5023-5025 [6MR]

———calendar year conformity requirement, 36172 [18DE]

———section 806, 12325 [13MY]

———technical corrections (S. 1350), 15142 [10JN]

Taxpayers' Bill of Rights Act: enact (S. 579), 3853 [19FE], 3932 [23FE]

———enact (S. 1774), 27101-27111 [8OC], 28409 [20OC]

Technicians: repeal certain provision relative to self-employed (S. 491), 3079 [5FE]

Technology: treatment of research and development expenditures (S. 1617), 22947, 22948 [6AU]

Tobacco industry: advertising expenses (S. 446), 2626 [3FE]

Transportation: treatment of employer mass transit and van pool subsidies (S. 1757), 26573-26575 [6OC]

Veterans: exempt certain insurance from State taxation (S. 1090), 9441-9443 [23AP]

Workers' compensation: treatment of self-insured workers' funds (S. 1019), 8978 [10AP]

Reports

Backdoor Tax Hike: Robert C. Brown, 22998 [6AU]

State of Cities: Minnesota League of Cities, 7198 [27MR]

Student Loan Programs: Committee on Appropriations (Senate), 35239 [11DE]

Tax Gap and Budget Deficit: Representative Dorgan, Donald C. Alexander, and Jerome Kurtz, 11115-11118 [5MY]

Tax Issues Concerning the Abandoned Mine Land Program: Dept. of the Interior, 3766, 3767 [19FE]

Tax Penalty on Capital Gains, 27824 [14OC]

Windfall Profit Tax: Library of Congress, 19746 [14JY]

Resolutions by organizations

Tax increases: National Association of Pro America, 8547 [8AP]

Tax Freedom Day: Los Angeles County, CA, 11021 [4MY]

Ruling

Rural mail carrier mileage factors: IRS, 9553 [23AP]

Statements

Constitutionality of Poll Taxes: Robert H. Bork, 28729 [21OC]

Corporate Takeovers: Pat Choate, 3893 [19FE]

———Thomas Donahue, AFL-CIO, 14617 [4JN]

Excise Taxes: Darwin G. Johnson, 21036 [23JY]

Investment Tax Credit: John F. Kennedy, 2501 [3FE]

Myth of the Day—That the Congress Lacks Character and Wisdom: Senator Proxmire, 28775 [21OC]

Taxation: Benjamin Franklin, 4139 [26FE]

Taxpayer Rights: sundry, 9282 [22AP]

Studies

Distributional Effects of an Increase in Selected Federal Excise Taxes: CBO, 5534 [11MR]

Summaries

Energy Security Tax Act (S. 971), 8685 [9AP]

Indian Nondiscriminatory Tax Act (H.R. 2185), 10296 [28AP]

Omnibus Taxpayers' Bill of Rights Act (H.R. 1313), 27740 [13OC]

Peace Tax Fund Act (H.R. 2041), 9004 [10AP]

Restoration of Capital Gains Tax Three-Tiered Rate Differential (S. 1825), 29536 [28OC]

State Minimum Return Act Amendment(S. 257), 713 [6JA]

Sulfur and Nitrogen Emissions Tax Act (H.R. 2498), 14092 [28MY]

Tax Deduction for Payments Received From Abandoned Reclamation Mine Fund (S. 563), 3763 [19FE]

Tax Incentives for Cash Profit Sharing Plans: various business groups and individuals, 35325 [11DE]

Tax-Exempt Organizations' Lobbying and Political Activities Accountability Act (H.R. 2942), 19884 [15JY]

Taxpayer Safeguard and Protection Act (H.R. 3346), 25345 [25SE]

Tables

Capital gains preferential rate, 24554 [18SE]

Capital gains rate increases result in reduced revenues, capital gains rate cuts result in increased revenues, 13004 [19MY]

Distribution of Federal individual and excise tax burden, for families by income class—1988, 23339 [7AU]

Distribution of Federal individual income tax reductions and of a $1,000,000,000 increase in each Federal excise tax, for families by income class—1988, 23339 [7AU]

Distributional effects resulting from applying 1987 tax rates in tax year 1988, 8589 [9AP]

Distributional impact of applying 1987 tax rates in 1988-90 with indexing adjustment, 33101 [20NO]

Excise tax as percent of income, by class, 1985, 6923 [25MR]

Payments and burden, by percentile, 1981-85, 19690 [14JY]

Revenue impact of 1981 tax reduction, 20190 [17JY]

Taxes for defense, 17256 [24JN]

Taxes paid and tax share under ERTA, 31255 [6NO]

Value-added tax in other countries, 11385 [6MY]

Testimonies

Excise Tax on Emission From Certain Boilers of Sulfur Dioxide or Nitrogen Oxides: Representative Bruce, 23801 [10SE]

Research Facility Bonds: Hans Mark, 11801 [8MY]

Seizure of Assets: IRS personnel, 22843 [6AU]

———Lawrence Gibbs, IRS Commissioner, 22842 [6AU]

Texts of

H. Con. Res. 138, IRS reorganization, 15595 [11JN]

H. Res. 225, excise tax on gasoline and diesel fuel, 23468 [7AU]

H.J. Res. 225, National Week of the American Taxpayer, 7732 [1AP]

H.J. Res. 333, National Week of the American Taxpayer, 19096 [8JY]

H.R. 351, increase outside income limitation, 1901 [22JA]

H.R. 352, eligibility for tax-exempt capital gains on sale of housing, 872 [7JA]

H.R. 550, adult day care under medicare, 6962 [26MR]

H.R. 600, disallow tax deductions for payments made in restitution for fraud or securities law violations, 1089 [8JA]

H.R. 616, Elderly Veterans Care Act, 1547 [20JA]

H.R. 719, Tax Exemption Equity Act, 1893 [22JA]

H.R. 780, 3-year basis recovery rule relative to employee annuities, 2014 [27JA]

H.R. 786, Live Birth Abortion Revision Act, 2184 [28JA]

H.R. 905, deduction for purchase of domestic automobile, 2365 [29JA]

H.R. 914, tax deduction for adoption expenses, 2486 [2FE]

H.R. 1143, exclusion of certain work-related sick pay for New York, NY, public safety officers, 3864 [19FE]

H.R. 1280, Medicare Part A Catastrophic Protection Act, 4433 [27FE]

H.R. 1281, Medicare Part B Catastrophic Protection Act, 4436 [27FE]

H.R. 1776, long-term care benefits under medicare, 6726 [25MR]

H.R. 1901, taxpayer representation by certified public accountants and enrolled agents in Tax Court, 7706 [1AP]

H.R. 1938, exclusion from taxable gross income part of government pension which does not exceed maximum which could have been excluded under Social Security, 7868 [2AP]

H.R. 2050, remove certain tax limitations on charitable contributions, 9012 [10AP]

H.R. 2183, Rural Letter Carriers Tax Simplification Act, 9653 [23AP]

H.R. 2200, petroleum import fee, 10588 [29AP]

H.R. 2239, valuation for estate tax purposes of items created by decedents, 11737 [7MY]

H.R. 2316, Tenant Tax Equity Act, 11952 [11MY]

H.R. 2317, ERISA exemptions from anti-alienation provisions, 11725 [7MY]

H.R. 2643, improve portability of pension benefits, 15357 [10JN]

H.R. 2801, amend Federal Unemployment Tax Act, 18710 [1JY]

H.R. 2995, Corporate Raider Tax Act, 21040 [23JY]

H.R. 3065, tax deductions for health insurance costs, 22161 [3AU]

H.R. 3147, church self-funded death benefit plans treated as life insurance contracts, 23387 [7AU]

H.R. 3197, promote and protect taxpayers rights, 23449

H.R. 3365, Foreign Income Tax Equity Act, 25938-25940 [30SE]

H.R. 3381, strengthen capabilities of U.S. commercial fishing industry, 25674 [29SE]

H.R. 3384, include in gross income the amount of Federal subsidy under irrigation projects, 25915 [30SE]

H.R. 3435, exclude certain charitable donations and payments from income, 26689 [6OC]

H.R. 3441, taxation of life insurance and annuity contracts, 26795 [7OC]

H.R. 3503, disallow deduction for advertising for promotion expenses of tobacco products, 27991 [15OC]

H.R. 3780, Social Security coverage for fish and shellfish processors, 36495 [18DE]

S. 58, Research and Development Incentive Act, 519 [6JA]

S. 67, repeal transition rule relative to Tax Reform Act, 531 [6JA]

S. 98, tax credit for motor vehicle child restraint systems, 563 [6JA]

S. 242, Credit Cardholder Protection Act, 689 [6JA]

S. 254, Tax Amnesty Delinquency Act, 707 [6JA]

S. 255, repeal excess profits tax, 21143 [24JY]

S. 257, amend State Minimum Return Act, 712 [6JA]

S. 264, deny tax-exempt status to organizations involved with abortion, 729 [6JA]

S. 270, tax transition rule on adoption expenses, 735 [6JA]

S. 311, accounting methods for certain agricultural food processing companies, 1307 [14JA]

S. 350, extension of waiver of estimated penalties for underpayments, 1623 [21JA]

S. 388, retention of 80% withholding standards for 1987 and 1988, 2085 [28JA]

S. 418, preferential treatment for capital gains, 2324 [29JA]

S. 447, excise taxes on tobacco products, 2628 [3FE]

S. 455, restoration of farm income averaging and other recovery measures, 2750 [4FE]

S. 460, petroleum import fee, 2894 [4FE]

S. 491, repeal provision of Tax Reform Act relative to certain technical personnel as self-employed, 3080 [5FE]

S. 494, treatment of foster care payments, 3083 [5FE]

S. 530, amend Tax Reform Act to delay certain provisions, 3388 [17FE]

S. 563, treatment of payments received from abandoned mine reclamation fund, 3763 [19FE]

S. 564, computation of alternative minimum tax and Social Security benefits for purposes of taxation, 3768 [19FE]

S. 579, Taxpayers' Bill of Rights Act, 3932-3936 [23FE]

S. 604, Omnibus Taxpayer's Bill of Rights Act, 4325 [26FE]

S. 624, disallow interest deductions for yachts, boats, and vessels, 4590 [3MR]

S. 628, restore tax deductions for interest on educational loans, 4597 [3MR]

S. 670, Tax Reform Reform Act, 5025 [6MR]

S. 684, make permanent targeted jobs credit, 5049 [6MR]

S. 716, taxation of research and experimental expenditures, 5345 [11MR]

S. 719, small business installment sales rules, 5351 [11MR]

S. 756, deduction for home improvements to mitigate indoor air contaminants as medical care expenses, 5934 [17MR]

S. 817, clarify study of source rules for sales of inventory property, 6581 [23MR]

S. 819, amend Tax Reform Act to permit taxpayers to elect to deduct either State and local sales taxes or State income taxes, 6660 [24MR]

S. 968, Child Health Incentives Reform Plan, 8766 [9AP]

S. 971, Energy Security Tax Act, 8684 [9AP]

S. 1019, Self-Insured Workers' Compensation Funds Tax Exempt Status Clarification Act, 8978 [10AP]

S. 1058, deduction for certain indebtedness incurred to acquire 50% or more ownership interest in a corporation, 9139 [21AP]

S. 1060, deduction of either State and local sales taxes or State income taxes, 9140 [21AP]

S. 1090, veterans' and servicemen's insurance payments, 9441 [23AP]

S. 1176, exclude research facility bonds from the volume cap for qualified 501(c)(3) bonds taxation, 11801 [8MY]

S. 1186, limitation of fee for reporting real estate transactions to IRS, 12007 [12MY]

S. 1197, Tax Reform Act, 12304 [13MY]

S. 1254, additional limitation on reduction on credit applicable to certain employers under Federal Unemployment Tax Act, 13564 [21MY]

S. 1262, modify tax definition of farmer, 13574 [21MY]

S. 1263, treat church self-funded death benefit plans as life insurance contracts, 13574 [21MY]

S. 1340, Rural Letter Carriers Automobile Expense Act, 15075 [9JN]

S. 1350, Technical Corrections Act, 15142-15197 [10JN]

S. 1353, preclude certain farmers from using cash method accounting and provide exemptions for certain livestock breeding, 15453 [11JN]

S. 1370, deductions for cost of health insurance coverage for self-employed, 16167 [16JN]

S. 1404, use of consolidated tax returns by insurance companies, 17013 [23JN]

S. 1466, depreciation of facilities which use anthracite culm fuel for tax purposes, 18539 [1JY]

S. 1520, certain entities' election of taxable year other than required taxable year, 20576 [21JY]

S. 1522, issuance of mortgage bonds and credit certificates, 20636 [22JY]

S. 1526, Federal Taxpayers' Right to Know Act, 20641 [22JY]

S. 1531, preclude all corporations engaged in farm product processing with gross receipts in excess of $100,000,000 from using cash accounting, 20989 [23JY]

S. 1533, taxation of education savings accounts, 20991 [23JY]

S. 1534, taxation of housing savings accounts, 20993 [23JY]

S. 1535, tax credit for employers who provide on-site day care facilities for dependents of their employees, 20994 [23JY]

S. 1547, calculation of limitation on foreign tax credits, 21129 [24JY]

S. 1559, modify small business set-aside program, 21266 [28JY]

S. 1576, income tax of corporations, tax on earned income, and estate and gift taxes, 21909 [31JY]

S. 1617, taxation of research and development expenditures, 22948 [6AU]

S. 1659, taxation of education savings accounts, 23263 [7AU]

S. 1660, taxation of education savings accounts, 23265-23267 [7AU]

S. 1661, taxation of education savings accounts, 23267-23269 [7AU]

S. 1662, taxation of education savings accounts, 23269 [7AU]

S. 1709, Tax Policy Information Act, 25300 [25SE]

S. 1715, tax treatment of commodity collateral for CCC loans, 25186 [24SE]

S. 1733, Fairness for Adopting Families Act, 25869 [30SE]

S. 1747, revise application of foreign tax credit limitation to financial services income, 26333 [2OC]

S. 1757, treatment of employer mass transit and van pool subsidies, 26573 [6OC]

S. 1774, protect taxpayer rights, 27102-27109 [8OC]

S. 1781, charitable deduction for donors of debt of developing countries, 27308 [9OC]

S. 1789, long-term capital gains rate, 28131 [15OC]

S. 1797, religious school exemption from Federal unemployment tax, 28417 [20OC]

S. 1821, certain fish and fisheries processing services are exempt from the definition of employee for Federal tax purposes, 29448 [27OC]

S. 1832, exclusion from gross income amounts withdrawn from Individual Retirement plans for payment of long-term care insurance premiums, 29884 [29OC]

S. 1843, State taxation of domestic and foreign corporations, 30768 [4NO]

S. 1890, capital gains tax differential, 33138 [20NO]

S. 1940, treatment of charitable contributions, 34961 [10DE]

S. 1954, exclude certain cost of living allowances, 35801 [16DE]

S. Con. Res. 4, classification of tax-exempt bonds of nonprofit colleges, universities, hospitals, and certain other institutions, 774 [6JA]

S. Res. 46, rates, 796 [6JA]

S. Res. 92, excise tax on synthetic fuel, 2336 [29JA]

S. Res. 104, revision of IRS form W-4, 3403 [17FE]

S. Res. 262, Senate tax increase rules, 21927 [31JY]