TAXATION

Addresses

Taxation of Artists Required To Follow Uniform Capitalization Rules: Representative Weiss, 7510 [19AP]

Amendments

Equity in Interstate Competition Act: enact (H.R. 3521), 17733 [12JY]

Excise rates (S. Rept. 100-11), 7266 [19AP]

Fairness for Adopting Families Act: enact (S. 1733), 29721 [11OC]

Housing: treatment of certain residential construction contracts (S. 2694), 20862 [8AU]

Omnibus Taxpayer Bill of Rights: definitions (S. 2223), 5537 [29MR], 5850 [30MR], 8648 [25AP], 9391 [28AP], 12726 [26MY], 13772 [8JN]

Tax Reform Act: technical corrections (H.R. 4333), 25242 [23SE]

———technical corrections (S. 2238), 24204 [16SE], 26615, 26618 [29SE], 27604 [3OC], 28370, 28374, 28375 [5OC], 28795, 28796, 28799, 28801, 28802, 28804, 28808, 28818, 28836, 28897, 28914, 28954, 28955 [6OC], 29275, 29276, 29284, 29292, 29295, 29296, 29306, 29314, 29319, 29341, 29345, 29356, 29390-29397 [7OC], 29707, 29709, 29710, 29719, 29722, 29741, 29742, 29744, 29750, 29756, 29759, 29760, 29762, 29766-29771, 29774, 29800, 29802, 29808, 29810, 29812-29814 [11OC]

Analyses

College Savings Bond Act (H.R. 4790), 14178 [10JN]

Employment Incentive Act (S. 2235), 5847 [30MR]

Restoration of Capital Gains Preference Based on Period Capital Asset Held, 67 [25JA]

Tax Indexing of Capital Gains: Senator Armstrong, 6839 [14AP]

Announcements

Business use of your home (publication 587): IRS, 3008 [2MR]

Appointments

Conferees: H.R. 4333, Tax Reform Act technical corrections, 29792 [11OC], 30131 [12OC]

Articles and editorials

Ag's Diesel Fuel Tax Must Be Repealed Now, 8857 [26AP]

Baltimore Federal's Problems, 3552 [8MR]

Better Alternative to a Higher Minimum Wage, 5847 [30MR], 9885 [4MY]

Better Way With Wages, 9884 [4MY]

Budget Deficit Trails Last Year's by $4.3 Billion—U.S. Red Ink for First 6 Months of Fiscal 1988 Put at $118 Billion, 9424 [28AP]

Bush Says He'd Reject Call for Any Federal Tax Increase, 13101 [1JN]

Capital Gains Tax Rate Generates Hot Arguments, 18259 [13JY]

Capital Idea, 3787 [14MR], 4450 [18MR], 9917 [4MY]

Career-Improvement Tax Break Ends, 4995 [27AP]

Child Care Revisited, 22758 [7SE]

Child Care—For All Children, 13375 [3JN]

Congress Should Preserve Tax Incentives for Rescuers of Thrifts, 15960 [24JN]

Deficit Panel Should Examine Payroll Tax Role, 4629 [22MR]

Dying Father's Gifts by Check Create a Hassle for His Estate, 6804 [13AP]

Economic Scene-Minimum Wage, a Tangled Puzzle, 9885 [4MY]

Education and the American Worker, 6793 [13AP]

Energy Crisis Isn't Gone—It's Bigger Than Ever and Lying in Wait for the Next Administration, 22773 [7SE]

Essential Next Step in Tax Reform, 9405 [28AP]

First Last Resort, 17311 [8JY]

Ford Said To Be Near Accord To Acquire Financial Corp. of America Thrift Unit, 3553 [8MR]

Full-Full-Disclosure, 2177, 2178 [23FE]

GM's Big Crybaby, 22773 [7SE]

Hardly Anyone Seems To Understand Capital Gains, 23435, 23440 [12SE]

Help! Figuring Out Simplified Tax Law, 7080 [15AP]

Higher Capital-Gains Taxes Offer Yet Another Reason Not To Invest, 12744 [26MY]

How Reagan ``Soaked the Rich''—Poor, Middle Class Share Was Lower, 13644 [7JN]

How to Fix the Capital Gains Mess, 21975 [11AU]

Improving Capital Investments, 6218 [31MR]

In Search of the Middle Class, 18768 [26JY]

Issue for `88—America's Competitiveness, 1165 [4FE]

Kiddie Tax, 6941 [14AP]

Kiddie Tax Nips the Wrong Family, 1523 [17FE]

Let's Help the Poor Escape From Welfare, 9883 [4MY]

No, Cut the Capital Gains Tax, 6313 [11AP]

No Taxes Without Simplification, 21425 [9AU]

Not Just for Pin-Striped Fat Cats, 3787 [14MR]

Politics, 25268 [23SE]

Public Works Funding—The Highway Trust Fund, 23405 [9SE]

Reducing U.S. Tax on Capital Gains Could Restore Financial Confidence, 1389 [16FE]

Schools for Scandal, 12716 [26MY]

Should Federal Subsidies Be Provided for Congressional Election Campaigns?, 2178 [23FE]

Signature Guarantee No Simple Matter, 32548 [21OC]

Slap in the Face for German Startups, 20863 [8AU]

Soak the Rich, Again, 13607 [7JN]

Tax Law Changes Curtail Rehabilitation of Historic Buildings, 3860 [15MR]

Taxes, by Any Other Name . . ., 27406 [3OC]

That Bizarre Social Security Surplus, 23039 [8SE]

They Call This Tax Reform?, 7507 [19AP]

Venture Capital's New Look, 12015 [23MY]

We Can Stabilize Market, Raise Revenue, 6795 [13AP]

Why High Rates Prove Foolish, 17264 [7JY]

Why Whitman Paid Up, 13656 [7JN]

Windfall Profit Tax Should Be Repealed, 18637 [25JY]

Bills and resolutions

Accounting: installment retail sales method (see H.R. 4913)

Adoption: deduction for child with special needs (see H.R. 5374)

Aeronautics: determination of deductibility of flight training expenses relative to veterans educational assistance allowance (see H.R. 4142)

AFDC: Federal payment of administrative costs to States relative to State or local taxation of social security benefits (see H.R. 4195)

Aged: allow periods of out-of-residence care to qualify for principal residence use requirements relative to capital gains tax (see S. 2501)

Agriculture: animals produced in a farming business (see H.R. 3907)

———credit for contributions of agricultural products to tax-exempt organizations (see H.R. 4280)

———exempt farmers from requirement to capitalize preproductive costs (see H.R. 3903)

———income averaging for farmers (see H.R. 4009, 5093, 5314, 5506)

———purchases of certain fuels by farmers (see S. 2003, 2067, 2075; H.R. 3844, 3850, 3865, 3866, 3881, 3985, 3989, 4117, 4129, 4172, 4175)

———repeal application of the uniform capitalization rules to farming businesses (see S. 2077, 2129; H.R. 4008)

———rules concerning livestock proceeds (see S. 2609)

———treatment of capital gain on the transfer of certain property (see S. 2873; H.R. 5564)

———treatment of gain or loss resulting from the sale of assets used by cooperatives in their patronage operations (see S. 2669)

Alaska: terminate sale of tax benefits by Native corporations (see H.R. 4475)

Alcoholic beverages: occupational tax on distilled spirits plants (see H.R. 5083)

———occupational taxes on dealers in beer (see H.R. 4466, 4523, 4544)

———small volume beer and liquor retailers (see S. 2260; H.R. 4933)

American Partnership for Our Children's Future Act: enact (see S. 2646)

Anti-Drug Resource Enhancement Act: enact (see H.R. 5045)

Artists: charitable contributions on certain items of art (see S. 2160)

———exempt producers of creative property from certain capitalization rules (see S. 2664)

Artists, free-lance writers, and photographers: repeal capitalization rules (see S. 2351; H.R. 4473, 4580)

Bankruptcy: settlement fund for companies in proceedings (see H.R. 3922)

Banks and banking: discount rules relating to short-term obligations shall not apply to certain obligations of small banks (see H.R. 4514)

Budget: calculating maximum deficit amounts and studies relative to retirement taxes (see H.R. 5227)

———include information on instruction for income tax forms (see H.R. 4149)

Business: eliminate tax credits from the passive activity rules and modify the business credit limitation provisions (see S. 2115; H.R. 4048)

———restore exemption for contributions in aid of construction (see H.R. 4179)

———treat certain meals provided by employers as fringe benefits (see S. 2112)

———treatment of sales of certain assets by cooperatives (see H.R. 4542)

Capital gains: preference (see H.R. 3877)

———treatment (see S. 2589; H.R. 5044)

Charities: contributions limitation (see H.R. 4507)

———treat noncharitable gift by check as made for estate tax purposes (see H.R. 4369)

Child care: credit for low-income working parents (see H.R. 4768, 4488)

———increase tax credit and make refundable (see H.R. 5570)

———related expenses to (see H.R. 5397)

———repeal credit (see S. 2187; H.R. 3944)

———tax incentives, increased dependent care expense credits, and liability risk reduction (see H.R. 5508)

Children: allow tax credit for certain dependents (see S. 2187; H.R. 3944)

———credit for home care (see H.R. 5107)

———income on investments attributable to child's earned income shall not be taxed at parents' rate of tax (see S. 2063)

———rate on child's investment income (see H.R. 4571)

———refundable credit to parents for dependents under 5 (see S. 2620)

———refundable credit to parents for dependents under 6 (see H.R. 4434)

———repeal requirement to include on income return a tax identification number for dependents (see S. 2608)

———standard deduction for dependents (see S. 2286)

Choices in Child Care Act: enact (see S. 2546)

Cigarettes: increase excise tax (see H.R. 4740)

Clergy: include parsonage allowance in pension determination (see H.R. 4779)

Coal Production Tax Incentive Act: enact (see S. 2787)

College Savings Bond Act: enact (see H.R. 4790)

Committee on Ways and Means: identify sponsor, beneficiary, and revenue cost of relief provisions of certain bills (see H. Res. 467)

Construction industry: contracts for residential construction (see H.R. 5151)

Corporations: research credit available to certain start-up ventures (see H.R. 4795)

———treatment for substantial manufacturing operations in certain foreign countries (see H.R. 5429)

Courts: tax deduction of jury pay (see S. 2630)

Dependents: limitation on standard deduction in the case of certain (see H.R. 5063)

Earned income tax credit: relate to family size (see H.R. 4119)

Ecology: environmental taxes (see S. 2092; H.R. 5505)

Education: deduction of contributions to savings accounts (see S. 2719)

———establish a College Savings Bond Program (see H.R. 4925)

———exempting schools operated primarily for religious purposes from the Federal unemployment tax (see H.R. 4531)

———exemption for educational savings bonds (see H.R. 4091)

———Federal income tax credit for tuition (see H.R. 4038)

———penalty-free withdrawal of certain funds for postsecondary expenses (see S. 2731)

———tax treatment of savings bonds redeemed for payment of tuition (see H.R. 3874)

Education Savings Act: enact (see S. 2833)

Educational institutions: user fee exemption for small volume alcohol use (see S. 2261)

Employee stock ownership plan (see H.R. 4184; H.R. 5171)

———majority of employees' approval to establish (see S. 2291)

Employment: clarify income and employment tax treatment of providers of technical services through third-party arrangements (see S. 2626)

———credit against tax for employers who pay the costs of employee assistance programs (see S. 2594)

———establish entitlement programs for treatment of drug and alcohol addiction by raising level of certain income subject to taxes (see H.R. 5545)

———exempt certain ruling requests relative to benefit plans from user fees (see H.R. 5543)

———nonelective deferred compensation or basic employee benefits (see H.R. 4221)

———treatment of certain deferred compensation (see S. 2358)

Employment Incentive Act: enact (see S. 2235)

Energy tax credit: extension (see H.R. 5243)

Environmental Infrastructure Act: enact (see S. 2311)

ERISA: technical corrections (see H.R. 4845)

Estate tax: clarify special valuation rules (see H.R. 4548)

Excise tax: manufacturers' payment time period on bows, arrows and accessories will be the same as those for sport fishing equipment (see S. 2438)

Families: amount of credit for expenses relative to dependent children (see S. 2714; H.R. 4219)

———assistance (see H.R. 5213)

Federal Unemployment Tax Act: amend relative to employment performed by certain employees of educational institutions (see S. 2600)

———amend relative to the provisions of State law required by such act (see H.R. 5572)

———treatment of employees of educational institutions (see H.R. 4178)

Federal-State relations: Constitutional amendment relative to Federal taxation of State obligations (see S.J. Res. 377)

Fire fighters: tax credit for volunteers (see H.R. 5565)

Fishing and fisheries: tax-free sale of diesel fuel use by vessels (see S. 2128; H.R. 4242)

Flight training expenses: deductibility (see S. 2740)

Foreign trade: allow small exporters to defer tax on portion of income attributable to business increase (see H.R. 4501)

Health: allow taxpayers to increase their income tax for organ transplant grants (see H.R. 4311)

———benefits for retired workers (see H.R. 5544)

———deduction for those who care for medicare eligible, chronically ill family member (see H.R. 4929)

———treatment of long-term care insurance (see H.R. 5145)

Health insurance: costs for self-employed individuals (see H.R. 5169)

———coverage of individuals by private long-term protection (see H.R. 4510, 4593)

———credit for the cost of long-term coverage (see S. 2212; H.R. 4631

———retain limited deduction of costs to self-employed individuals (see H.R. 4852)

Historic sites: credits for preservation (see H.R. 4154)

Homebuyer Savings Act: enact (see S. 2392)

Homeless Relief Incentive Act: enact (see H.R. 4760)

Homeownership: importance of incentives (see S. Res. 404; H. Res. 424)

Housing: deduction for improvement to principal residence to accommodate handicapped and elderly (see H.R. 4644)

———development and preservation of low- and moderate-income rentals (see H.R. 5214)

———extending low-income credit (see S. 2411; H.R. 4678)

———one-time exclusion of gain from sale of principal residence (see H.R. 5447)

———residential mortgages (see H. Con. Res. 342)

———tax treatment of certain residential construction contracts (see S. 2694)

Income: application of user fees to certain taxpayers (see H.R. 4371)

———deductions for certain personal income paid to State (see H.R. 4730)

———exclusion of for educational assistance under certain programs and excluding graduate students from the limitations (see H.R. 4332)

———15% tax rate (see H.R. 4397)

———foreign tax credit limitation on financial services income (see H.R. 4825)

———increase earned income credit (see H.R. 4274)

———make permanent the exclusion of amounts received under qualified group legal services plans (see S. 2119)

———terminating the exclusion of citizens working abroad (see S. 2125)

———treatment of court awards relative to certain land on Guam (see H.R. 5339)

Individual retirement accounts: penalty-free early withdrawal for postsecondary education (see S. 2278)

Inheritance: payment of estate tax by heir's family (see H.R. 5512)

Insurance: certain nonprofit hospital insurers taxable income (see H.R. 4555)

———funding of retiree health plans (see S. 2784)

———gross income exclusion relative to certain personal injury liability assignments (see H.R. 4191)

———treatment of certain amounts paid under contracts on account of illness or disability (see H.R. 5095)

———treatment of nonprofit hospital insurers (see S. 2543)

Intermodal cargo containers: tax treatment (see S. 2908)

Interstate telecommunications service property (see H.R. 5385)

Investments: capital gains tax differential (see H.R. 4010)

———exempt from tax, earnings on certain accounts for savers and investors (see S. 2019; H.R. 4001)

———tax treatment of certain stock (see H.R. 5237)

———treatment of waiver of interest rate adjustment clause on small issue bonds (see H.R. 4812)

———withdrawal of funds from individual retirement accounts for purpose of job training (see H.R. 4506)

IRS: allow taxpayers to pay tax in installments (see H.R. 4534)

———filing information returns regarding interest, dividends, royalties and other payments made to corporations (see H.R. 4528)

———legislation should not take effect earlier than 90 days after implementing regulations are issued (see H. Con. Res. 292)

———waiver of interest on underpayments attributable to retroactive tax legislation (see H.R. 4082)

Job Enhancement for Families Act: enact (see S. 2658)

Job Relocation Incentives Act: enact (see H.R. 5172)

Local government: increase Federal payments in lieu of taxes (see H.R. 5504, 5539)

———purchase of gasoline without payment of Federal excise tax (see S. 2062, 2168; H.R. 3892, 4000)

———treatment of income of individuals participating in plans (see H.R. 3853)

Local sales taxes: restore deduction (see H.R. 5185)

Maryland Deposit Insurance Fund Corp.: tax treatment (see S. 2172; H.R. 3993)

Medicaid: regulations relative to the use of tax-exempt bonds for construction of care facilities and acceptance of medicaid patients (see H.R. 5215)

Medicare Catastrophic Coverage Act: permit individuals to elect not to pay premiums or receive benefits (see H.R. 5418)

Mines and minerals: tax-free sales of diesel fuel use in mining process (see S. 2166)

Mortgage bond rules: treatment of certain ground rents (see H.R. 3904)

Motor vehicles: amend fuel economy standards and gas guzzler tax (see H.R. 4882)

———definition of model type for purposes of gas guzzler tax (see H.R. 4735)

———investment tax credit for vehicles fueled by clean-burning substances (see H.R. 5523)

National Economic Commission: support open meetings, no increase in taxes, and preserve Social Security benefits (see S. Res. 477)

National Organ Transplant Trust Fund: mechanism for taxpayers to donate overpayment of income tax to (see S. 2409; H.R. 5330)

Natural gas: encourage producers to drill in hard-to-get areas (see S. 2859)

North American free-trade area: authorize negotiation (see S. 2430)

Nuclear powerplants: decommissioning costs (see H.R. 4653)

Omnibus Taxpayer Bill of Rights: definitions (see S. 2223)

Organ Transplant Contributions Act: enact (see S. 2079)

Output facilities: repeal restrictions on the use of tax-exempt obligations to acquire certain (see H.R. 4114)

Panama: creditability of taxes paid by U.S. companies (see S. 2249)

Pensions: basis recovery of annuities under governmental plans (see H.R. 5100)

———exempt certain plans for law enforcement officers and fire fighters from certain tax reform rules (see H.R. 5256)

———prohibit imposing State income tax on the income of individuals who are not residents of that State (see H.R. 5276)

———State taxation of non-residents (see S. 2820)

———tax on early distribution from qualified retirement plans (see H.R. 5542)

Petroleum: collection of excise taxes on certain motor fuels (see H.R. 3990)

———delay imposition of taxes on diesel and aviation (see S. 2210)

———expedite consideration of diesel fuel tax (see S. Res. 418)

———permitting tax-free sales of certain fuels (see S. 2176; H.R. 4192, 4444)

———permit tax-free sales of diesel fuel for off-highway uses (see S. 2118, 2168; H.R. 3865, 3989)

———wholesale level diesel fuel and aviation fuel taxes (see H.R. 4194)

Plant-Opening and Jobs Creation Act: enact (see H.R. 4690)

Public and Tax-Exempt Employees Deferred Compensation Act: enact (see S. 2480)

Public safety officers: exemption from early withdrawal tax on pension distributions (see S. 2082)

Real property: application of passive loan limitations to certain rental activities (see H.R. 4032)

———deduction for home improvements to mitigate radon gas (see H.R. 5371)

———gain on land sales subject to ground leases (see H.R. 4620)

———indexing on basis of principal residence (see H.R. 5413)

———passive loss limitation shall not apply to certain deductions relative to rental activities (see S. 21386; H.R. 4540, 4707)

———rate of interest on the postponed estate tax attributable to a reversionary or remainder interest in property included in the estate (see H.R. 5484)

———requirements relative to residential mortgage loans and administration of escrow accounts (see H.R. 5067)

———sales of land subject to ground leases (see S. 2541)

Religion: exemption from requirement to furnish taxpayer identification numbers for bank accounts of certain faiths (see H.R. 4176)

Research and Experimental Credit Extension and Reform Act: enact (see S. 2484)

Retirement savings accounts: deductions for nonworking spouse (see S. 2341)

———repeal restrictions (see S. 2341)

Securities: accumulated earnings tax on corporation shareholders (see H.R. 5367)

———exclusion of certain loans for employer securities (see H.R. 5170)

———laws relative to State and local government bonds (see S. Res. 463)

———small issue bonds (see S. 2090)

Shipping industry: assist inland waterway vessels affected by the drought (see H.R. 5014)

Small business: exemption from capitalization rules (see H.R. 4020)

———increase funds available for communities (see H.R. 3996)

———tax incentives for establishment of child care centers (see H.R. 4463)

Social Security: tax on cash tips (see H.R. 4015)

———taxation of benefits (see H.R. 4635)

State and local government bonds (see H. Res. 487)

States: collecting sales taxes on interstate mail-order sales (see S. 2368)

———purchase of gasoline without payment of Federal excise tax (see S. 2168; H.R. 3892)

———restore deduction for sales taxes (see H.R. 5185)

———retirement plans (see S. 2652)

———tax on interstate telecommunications service property (see H.R. 5385)

———treatment of certain State plans under section 72(e) of Internal Revenue Code (see H.R. 4197)

———treatment of income of individuals participating in Government plans (see H.R. 3853)

———validate former taxes in certain cases (see H.R. 5035)

Student Loan Default Prevention and Management Act: enact (see S. 2647)

Tax offset program (see S. Res. 444)

Tax Reform Act: amend (see S. 2238, 2430)

———restoration of deduction for two-earner married couples, income averaging for farmers, and increase in maximum individual income rate (see S. 2289)

———technical corrections (see H.R. 4333)

———treatment of certain property (see H.R. 3863)

———terminating the exclusion from gross income of citizens working abroad (see S. 2125)

Tax-exempt bonds: limiting issuance costs (see H.R. 5350)

Tax-exempt organizations: exempt organization determination letters from the IRS user fee (see S. 2237)

Taxpayers: pay in installments (see S. 2099)

Technical assistance grants: treatment (see H.R. 3924)

Telephone companies: excise tax when charging customers for blocking access to certain exchanges (see H.R. 4287)

Television: credit for expenses for subtitle equipment to be used by a hearing-impaired individual (see H.R. 4846)

Thrift institutions: denying benefits in the case of certain acquisitions of (see H.R. 4108)

Tips: Social Security tax (see H.R. 4015)

Tobacco industry: increase excise tax on smokeless tobacco (see H.R. 4372)

———postpone Federal excise tax on imported unpackaged tobacco products (see H.R. 4370)

Transportation: diesel and aviation fuel at wholesale level (see H.R. 4275)

———exclusion of employer subsidies (see S. 2023)

U.S. citizens working abroad: treatment of income (see H.R. 4088)

VA: disclosure of income information (see S. 2611)

Books

``New Season,'' George F. Will, 16209 [28JN]

Comparisons

Senator Bumpers and Vice President Bush capital gains tax proposals, 28852 [6OC]

Compendiums

Representative Kemp's legislative initiatives, 30501-30503 [13OC]

Descriptions

Environmental Infrastructure Act, 8506 [22AP]

Medicaid regulations relative to the use of tax-exempt bonds for construction of care facilities and acceptance of medicaid patients (H.R. 5215), 22391 [11AU]

Documents

Election Campaign Reform, 2178 [23FE]

Tax Convention With Belgium, 32675 [21OC]

Tax Convention With France, 32677 [21OC]

Tax Convention with Great Britain on Behalf of Bermuda, 32677 [21OC]

Explanations

Clarify income and employment tax treatment of providers of technical services through third-party arrangements (S. 2626), 17539 [11JY]

Corporate Estimated Tax Provision: Joint Economic Committee, 5538 [29MR]

Modifications to Senate Committee on Finance amendment to Tax Reform Act (S. 2238), 29732-29734 [11OC]

Preventing retroactive change in tax treatment of a qualified intermodal cargo container, 31543 [18OC]

Public and Tax-Exempt Employees Deferred Compensation Act, 13594 [7JN]

Factsheets

Community Revitalization Tax Act (S. 2115), 2734 [1MR]

Job Enhancement for Families Act (S. 2658), 18768 [26JY]

Interviews

Election campaign reform: with Senator Weicker, U.S. News & World Report, 2177 [23FE]

Letters

Capital gains: C.M. Stripling, 5549 [29MR]

———Marianne Kaufmann, 5410 [28MR]

———Richard W. Rahn, 4586 [21MR]

Capital requirements of Netherlands Antilles finance subsidiaries: Ronald E. Pearlman, 29726 [11OC]

Estimated tax on retirement income: IRS, 6192 [31MR]

———several Senators, 6192 [31MR]

Mortgage Revenue Bond Program: National Governors' Association, 3955 [15MR]

Postsecondary education financial assistance: National Association of State Scholarship and Grant Programs, 21914 [11AU]

Relating amount of the earned income tax credit to family size: Beryl W. Sprinkel, Council of Economic Advisers, 11535 [18MY]

Revenue estimate and distributional impact of delaying inflation adjustments for tax brackets, standard deduction, exemption, 28846 [6OC]

Small employer compliance with nondiscrimination tests: Albert D. Bourland, 29735 [11OC]

Tax deduction of medical care associated with radon: Daniel G. Walter, 29738 [11OC]

———Fran Du Melle, 29737 [11OC]

———M.R. Sullivan, Jr., 29737 [11OC]

———Richard M. Narkewicz, 29737 [11OC]

———Sandra B. Eskin, 29737 [11OC]

———Stephen D. Driesler, 29737 [11OC]

Tax treatment of utility payments for public works projects: Senator Bradley, 29780 [11OC]

Tax treaty with Bermuda: James C. Miller III, 29741 [11OC]

Taxation of intercorporate dividends: several business organizations, 28843 [6OC], 31628 [18OC]

Taxation of interstate natural gas pipelines: Dan Bucks, 28598 [5OC]

———Ernest J. Dronenburg, Jr., 28597 [5OC]

Tax-exempt bonds financing of certain rental housing: American Association of Homes for the Aging, 29299 [7OC]

———California Health Facilities Financing Authority, 29300 [7OC]

———Catholic Charities USA, 29299 [7OC]

———Evangelical Lutheran Church in America, 29300 [7OC]

Tax-exempt status of abortion facilities: William L. Ball III, 23888 [15SE]

Tax-free use of diesel fuel by fishery vessels: William R. Orr, 3167 [3MR]

Lists

Cosponsors of H.R. 4114, Community Ratepayer Protection Act, 3619 [9MR]

IRS penalties for tax law violations, 13656 [7JN]

Organizations supporting a taxpayers' bill of rights, 29271 [7OC], 29239 [7OC]

Organizations supporting the Community Ratepayer Protection Act, 3619 [9MR]

Memorials of legislature

California, 9249 [28AP], 14022 [9JN], 25022 [22SE], 26611 [29SE], 28243 [4OC], 29796 [11OC], 31223 [18OC], 32120 [20OC]

Delaware, 9673 [2MY], 14023 [9JN]

Idaho, 6822 [14AP], 9155 [27AP], 9524 [29AP]

Illinois, 6343 [11AP], 8372 [21AP]

Louisiana, 19757 [1AU]

Minnesota, 9525, 9526 [29AP], 11338 [17MY]

Ohio, 19758 [1AU]

Oklahoma, 14372 [14JN], 15363 [21JN]

Pennsylvania, 25 [25JA], 8569 [25AP], 8752 [26AP], 9523 [29AP], 13185 [1JN]

Messages

Ratification of Tax Convention With France: President Reagan, 19754 [1AU]

Tax Treaty With Indonesia: President Reagan, 20754 [5AU]

Motions

Tax Reform Act: technical corrections (H.R. 4333), instruct conferees, 30129 [12OC]

———technical corrections (S. 2238), recommit to Committee on Finance with instructions concerning amendments, 28836 [6OC], 28956 [6OC]

———technical corrections (S. 2238), table Rudman amendment, 28843 [6OC]

Papers

Direct Revenue Effects of Capital Gains Taxation—A Reconsideration of the Time-Series Evidence, Michael R. Darby, Robert Gillingham, and John S. Greenless, 13486 [6JN]

Petitions

Diesel fuel used on farms: Minnesota legislative committee, 5655 [29MR]

Employee nonelective deferred compensation or basic employee benefits: Buffalo, NY, Common Council, 18926 [26JY]

Employee vacation and sick leave taxation: Schenectady, NY, City Council, 15995 [27JN]

Federal income tax relief for Reserve personnel: Naval Reserve Association, 25 [25JA]

Income taxes: Clear Lake Area Council of Cities, 18926 [26JY]

Interest income amendment to Constitution: Shawnee, OK, Board of Commissioners, 17434 [11JY]

Interest income exemption: Shawnee, OK, Board of Commissioners, 18238 [13JY]

Tax on cigarettes and tobacco products: New York, NY, City Council, 18926 [26JY]

Tax on wine, liquor, and cider: New York, NY, City Council, 18926 [26JY]

Taxation of Mexican students in U.S.: International Good Neighbor Council, 15995 [27JN]

Tax-exempt status of State and municipal bonds: Oldsmar, FL, 13186 [1JN]

Press releases

Tax Freedom Day is May 5: Tax Foundation, 9993 [5MY]

Proposals

Baucus and Packwood amendment to S. 2238, making technical corrections, 23440-23482 [12SE]

Remarks in House

Accounting: installment retail sales method (H.R. 4913), 15900 [23JN]

Aged: deduction for expenses incurred in care of certain older persons (H.R. 2039), 8434 [21AP]

———physicians' and nurses' donation of certain goods and services to older persons (H.R. 2039), 8434 [21AP]

Agriculture: animals produced in a farming business (H.R. 3907), 938, 942 [3FE]

———credit for contributions of agricultural products to tax-exempt organizations (H.R. 4280), 5633 [29MR]

———exempt farmers from requirement to capitalize preproductive costs (H.R. 3903), 1809 [18FE], 5972 [30MR]

———income averaging for farmers (H.R. 4009), 2476 [24FE]

———income averaging for farmers actively engaged in the trade or business of farming (H.R. 5314), 24143 [15SE]

———repeal application of the uniform capitalization rules to farming businesses (H.R. 4008), 2476 [24FE]

———repeal diesel fuel and heifer taxes, 4470 [21MR], 6234 [31MR], 20508 [4AU], 21435 [9AU]

———tax-free purchase of fuel (H.R. 3989), 2438, 2442 [24FE]

———tax-free purchase of fuel (H.R. 3844), 73 [25JA], 3317 [3MR], 12778 [26MY]

———tax-free purchase of fuel (H.R. 3850), 186 [27JA]

———tax-free purchase of fuel (H.R. 4007), 2476 [24FE]

———treatment of capital gain on the transfer of certain property (H.R. 5564), 32392 [20OC], 33459 [21OC]

Alaska: terminate sale of tax benefits by Native corporations (H.R. 4475), 9143 [27AP]

Alcoholic beverages: occupational taxes on dealers in beer (H.R. 4544), 9980 [5MY]

———reduce tax on small retail dealers in liquors and beer (H.R. 4933), 16271 [28JN]

American Association of Retired Persons: tribute to Tax-Aide Program, 2429 [23FE]

Anti-Drug Resource Enhancement Act: enact (H.R. 5045), 18406 [14JY], 18505 [14JY]

Artists: requirement to follow uniform capitalization rules, 7509 [19AP]

Artists, free lance authors and photographers: exemption from capitalization rules (H.R. 4473), 9160 [27AP]

Banks and banking: discount rules relating to short-term obligations shall not apply to certain obligations of small banks (H.R. 4514), 10556 [11MY]

———individual retirement account withdrawals for long-term care (H.R. 2039), 8434 [21AP]

Bonds: exempt small issuers from banks requirements to charge interest expense deductions, 1801 [18FE]

Budget: calculating maximum deficit amounts and studies relative to retirement taxes (H.R. 5227), 22357 [11AU]

———include information on instruction for income tax forms (H.R. 4149), 3835 [15MR]

———reconciliation (H.R. 3545), 1225 [9FE]

Bush, Vice President: increase in local school taxes, 13101 [1JN]

Business: eliminate tax credits from the passive activity rules and modify the business credit limitation provisions (H.R. 4048), 2765 [1MR]

———excess profits, 4177 [17MR]

Capital gains: preferential treatment, 6795 [13AP]

———tax differential (H.R. 4010), 2437 [24FE]

———treatment, 66 [25JA], 183 [27JA], 450 [28JA], 972 [4FE], 9917 [4MY], 22770 [7SE]

———treatment (H.R. 5044), 18456 [14JY]

Child care: credit for low-income working parents (H.R. 4768), 15493 [21JN]

———improve services via tax incentives, increased dependent care expense credits, and liability risk reduction (H.R. 5508), 30618 [13OC]

———IRS ruling on certain contracts with county administration, 31157 [14OC]

———liberal and conservative positions, 19123 [27JY]

———repeal of credit (H.R. 3944), 1464 [16FE]

———tax credit, 2728 [11AU], 19577 [28JY]

Children: credit for dependents (H.R. 3944), 1464 [16FE]

———refundable credit to parents for dependents under 6 (H.R. 4434), 7665 [20AP]

Cigarettes: increase excise tax (H.R. 4740), 13883 [8JN]

Clergy: include parsonage allowance in pension determination (H.R. 4779), 13918 [9JN]

College Savings Bond Act: enact (H.R. 4790), 14177 [10JN]

Committee on Ways and Means: identify sponsor, beneficiary, and revenue cost of relief provisions of certain bills, 13796 [8JN]

Construction industry: contracts for residential construction (H.R. 5151), 20202 [3AU]

Continental Airlines: advertisement on tax loopholes, 5113 [24MR]

Corporations: rate of taxation, 31979 [19OC]

———treatment when engaged in substantial manufacturing operations in certain foreign countries (H.R. 5429), 27291 [30SE], 27348 [30SE]

Cuts, 2912 [2MR]

Defense contractors: tax accounting method, 13880 [8JN]

Democratic National Convention: platform, 19124 [27JY]

Dependents: credit for expenses relative to children (S. 2714), 25840 [27SE]

———increasing amount of personal exemptions for children and elderly (H.R. 4219), 4824 [22MR]

———limitation on standard deduction in the case of certain (H.R. 5063), 18550 [14JY]

Earned income tax credit: relate to family size (H.R. 4119), 3573 [9MR], 6608 [13AP], 9881, 9884, 9887-9892 [4MY], 11535 [18MY]

Ecology: establish new environmental taxes (H.R. 5505), 30607 [13OC]

———manufacturer's excise tax on the sale of chemicals which deplete the ozone layer (H.R. 2854), 5875 [30MR]

Education: exempting schools operated primarily for religious purposes from the Federal unemployment tax (H.R. 4531), 9922 [4MY]

———exemption for educational savings bonds (H.R. 4091), 3575 [9MR]

———Federal income tax credit for tuition (H.R. 4038), 10009 [9MY]

———interest on certain loans (H.R. 592), 5980 [31MR]

———permanent extension of the employee educational assistance deduction, 6793 [13AP]

Employee Educational Assistance Act: enact (H.R. 1692), 6993 [14AP]

Employee stock ownership plans (H.R. 4184), 4104 [16MR], 20515 [4AU]

Employees: long-term care insurance (H.R. 2039), 8434 [21AP]

Employment: extend targeted jobs tax credit (H.R. 3719), 9815 [3MY]

———nondiscrimination tests for employee benefits, 24342 [16SE]

———nonelective deferred compensation or basic employee benefits (H.R. 4221), 4825 [22MR]

Energy tax credit: extension (H.R. 5243), 22402 [11AU]

ERISA: technical corrections (H.R. 4845), 15034 [16JN]

Estate tax: clarify special valuation rules (H.R. 4548), 10181 [9MY]

Families: assistance (H.R. 5213), 22057 [11AU]

Federal Unemployment Tax Act: treatment of employees of educational institutions (H.R. 4178), 4143 [16MR]

Fire fighters: tax credit for volunteers (H.R. 5565), 33481 [21OC]

Foreign trade: allow small exporters to defer tax on portion of income attributable to business increase (H.R. 4501), 9550 [29AP]

Government securities: permit variable contracts to be invested (H.R. 4862), 15290 [20JN]

Health: allow taxpayers to increase their income tax for organ transplant grants (H.R. 4311), 5874 [30MR]

———credit for amounts contributed to health care savings accounts (H.R. 955), 10490 [11MY]

Health insurance: costs for self-employed individuals (H.R. 5169), 20633 [4AU]

———retain limited deduction of costs to self-employed individuals (H.R. 4852), 15249 [20JN]

———treatment of long-term care protection, 18482 [14JY]

———treatment of long-term coverage (H.R. 4631), 11410 [18MY]

———treatment of long-term care protection (H.R. 4510), 9801 [3MY]

———treatment of long-term care protection (H.R. 5145), 20336 [3AU]

Historic buildings: incentives for rehabilitation, 2485 [24FE]

Historic sites: credits for preservation (H.R. 4154), 3860 [15MR]

Homeless Relief Incentive Act: enact (H.R. 4760), 13796 [8JN]

Housing: deduction for improvement to principal residence to accommodate handicapped and elderly (H.R. 4644), 11780 [19MY]

———development and preservation of low- and moderate-income rentals (H.R. 5214), 22389 [11AU]

———tax incentives, 28982 [6OC]

———tax-exempt status of home mortgage revenue bonds, 12208 [24MY]

Income: application of user fees to certain taxpayers (H.R. 4371), 8437 [21AP]

———15% tax rate (H.R. 4397), 7526 [19AP]

———foreign tax credit limitation on financial services income (H.R. 4825), 14758 [15JN], 14765 [15JN]

Inheritance: payment of estate tax by heir's family (H.R. 5512), 30153 [12OC]

Insurance: certain nonprofit hospital insurers taxable income (H.R. 4555), 10405 [10MY]

Interest: State and local bonds, 16545 [30JN]

International corporations: competitive disadvantages due to tax laws, 2506 [25FE]

Investment tax credit: reinstatement and restrictions (H.R. 943), 9821 [4MY]

IRS: allow taxpayers to pay tax in installments (H.R. 4534), 9916 [4MY]

———crediting employee earnings to their Social Security accounts, 3560 [8MR]

———filing information returns regarding interest, dividends, royalties and other payments made to corporations (H.R. 4528), 9824 [4MY]

———limit user fees, 32397 [20OC]

———taxpayers' bill of rights, 11352 [17MY], 33563 [10NO]

———waiver of interest on underpayments attributable to retroactive tax legislation (H.R. 4082), 3292 [3MR]

Island Park hydroelectric project, Idaho: energy tax credit, 22402 [11AU]

Job Relocation Incentives Act: enact (H.R. 5172), 20633 [4AU]

Laws: amend certain (H.R. 111), 6803 [13AP]

Local government: increased Federal payments in lieu of taxes (H.R. 5504), 30614 [13OC]

———purchase of tax-free fuel (H.R. 3989), 2438, 2442 [24FE]

Medicaid: regulations relative to the use of tax-exempt bonds for construction of care facilities and acceptance of medicaid patients (H.R. 5215), 22057 [11AU], 22391 [11AU]

Medicare Catastrophic Coverage Act: permit individuals to elect not to pay premiums or receive benefits (H.R. 5418), 26828 [29SE]

Motor vehicles: amend fuel economy standards and gas guzzler tax (H.R. 4882), 15467 [21JN], 22773 [7SE]

———definition of model type for purposes of gas guzzler tax (H.R. 4735), 13299 [2JN], 22773 [7SE]

———investment tax credit for vehicles fueled by clean-burning substances (H.R. 5523), 31156 [14OC]

National Economic Commission: importance of findings, 20334 [3AU]

National Organ Transplant Trust Fund: mechanism to designate portions of overpayment (H.R. 5330), 24341 [16SE]

Natural gas: permit courts to enjoin, suspend, or restrain property taxes on interstate transmission property (H.R. 2953), 25603 [26SE], 28595 [5OC], 28601, 28602 [5OC], 28989, 28991 [6OC], 29631 [7OC]

Nicaragua: status of U.S. taxpayers' donations made to certain organizations, 1691 [18FE]

Nuclear powerplants: decommissioning costs (H.R. 4653), 11772 [19MY]

Olympic games: donation on Federal tax forms (H.R. 1988), 12472 [25MY]

Omnibus Taxpayer Bill of Rights: definitions, 6813 [14AP]

Output facilities: repeal restrictions on the use of tax-exempt obligations to acquire certain (H.R. 4114), 3619 [9MR]

Pensions: repeal penalty for early withdrawal from retirement accounts, 33441 [21OC]

———taxation on defined benefit plan reversions, 23407 [9SE]

Petroleum: collection of excise taxes on certain motor fuels (H.R. 3990), 2459 [24FE]

———diesel fuel taxes, 3311 [3MR]

———Federal gasoline tax, 3835 [15MR]

———off-highway users of diesel, 5875 [30MR]

———purchase of tax-fre diesel fuel (H.R. 4192), 4365 [17MR]

———purchase of tax-free fuel (H.R. 4444), 19574 [28JY]

———purchase of tax-free fuel by oil and gas drillers (H.R. 3989), 2438, 2442 [24FE]

———purchase of tax-free fuel for farm and other off-road uses, 8857 [26AP], 20641 [4AU], 32728 [21OC]

———purchase of tax-free fuel for farm or off-highway use (H.R. 3865), 181 [27JA], 3612 [9MR], 3707 [14MR]

———wholesale level diesel fuel and aviation fuel taxes (H.R. 4194), 4175 [17MR]

Plant-Opening and Jobs Creation Act: enact (H.R. 4690), 12283 [25MY]

Public utilities: exemptions for contributions in aid of construction, 4164 [16MR]

Real property: rate of interest on the postponed estate tax attributable to a reversionary or remainder interest in property included in the estate (H.R. 5484), 29610 [7OC]

———requirements relative to residential mortgage loans and administration of escrow accounts (H.R. 5067), 18504 [14JY]

Reform, 9614 [29AP]

Research: credit available to certain start-up ventures (H.R. 4795), 14311 [13JN]

Roads and highways: exempt certain fuel users, 8794 [26AP]

Securities: accumulated earnings tax on corporation shareholders (H.R. 5367), 25270 [23SE]

Small business: effect of dealer-financed sales of personal property on consumers, 14774 [15JN]

———exemption from capitalization rules (H.R. 4020), 2562 [25FE]

———increase funds available for communities (H.R. 3996), 2490 [24FE]

———tax incentives for establishment of child care centers (H.R. 4463), 9171 [27AP]

Social Security: budget surplus, 23039 [8SE]

———taxation of benefits (H.R. 4635), 11779 [19MY]

States: tax-free purchase of fuel (H.R. 3989), 2438, 2442 [24FE]

Tax Freedom Day: observance, 9993 [5MY]

Tax incentive policy, 31990 [19OC]

Tax Reform Act: financial burden, 9968 [5MY]

———technical corrections (H.R. 4333), 5998 [31MR], 15034 [16JN], 15960 [24JN], 18551 [14JY], 20200, 20201 [3AU], 20337 [3AU], 20382 [4AU], 20396-20502 [4AU], 22396 [11AU], 28984 [6OC], 29200 [7OC], 31792 [19OC]

———technical corrections (H.R. 4333), conference report, 33111-33116 [21OC]

———technical corrections (H.R. 4333), conference requested, 30129 [12OC]

———technical corrections (H.R. 4333), consideration (H. Res. 507), 20379 [4AU]

———technical corrections (H.R. 4333), open rule for consideration, 18934 [26JY]

———technical corrections (S. 2238), 31794 [19OC], 32728 [21OC]

Tax-exempt bonds: limiting issuance costs (H.R. 5350), 25268 [23SE]

Taxpayers: bill of rights, 13656 [7JN], 29982 [12OC]

Telephone companies: excise tax when charging customers for blocking access to certain exchanges (H.R. 4287), 5631 [29MR]

Thrift institutions: denying benefits in the case of certain acquisitions of (H.R. 4108), 3552 [8MR]

Tobacco industry: economic impact, 32180 [20OC]

———increase excise tax on smokeless tobacco (H.R. 4372), 6989 [14AP]

———increase of excise tax on cigarettes, 13391 [3JN]

———postpone Federal excise tax on imported unpackaged tobacco products (H.R. 4370), 6989 [14AP]

Transportation: diesel and aviation fuel at wholesale level (H.R. 4275), 5661 [29MR]

———diesel fuel excise tax, 5983 [31MR]

Underground economy: study of loss of tax revenue, 2508 [25FE]

U.S. citizens working abroad: treatment (H.R. 4088), 3316 [3MR]

Wind energy tax credit, 24983 [22SE]

Remarks in Senate

Abortion: status of certain tax-exempt organizations (S. 264), 23887 [15SE]

Aged: allow periods of out-of-residence care to qualify for principal residence use requirements relative to capital gains tax (S. 2501), 14267 [13JN]

Agriculture: diesel fuel tax in drought areas, 19334 [28JY], 19340 [28JY]

———income averaging for farmers, 29756, 29761 [11OC]

———repeal application of uniform capitalization rules relative to animals produced in a farming business, 19316 [28JY]

———repeal of diesel fuel provisions, 19318 [28JY]

———repeal rules relative to capitalization of preproductive expenses of raising livestock (S. 2077), 1869 [19FE]

———repeal uniform capitalization rules relative to farm animals (S. 2129), 3168, 3169 [3MR]

———rules concerning livestock proceeds (S. 2609), 16378 [29JN]

———tax-free purchase of farm fuels (H.R. 4175), 29514 [7OC]

———tax-free purchase of farm fuels (S. 2003), 31 [25JA], 441 [28JA]

———tax-free purchase of farm fuels (S. 2067), 1526 [17FE]

———tax-free purchase of farm fuels (S. 2075), 1867 [19FE]

———tax relief for capital gain on transfer of property to pay a debt (S. 2873), 29365 [7OC]

———treatment of gain or loss resulting from the sale of assets used by cooperatives in their patronage operations (S. 2669), 19643 [29JY]

Alcoholic beverages: small volume beer retailers (S. 2260), 6297 [11AP]

American Partnership for Our Children's Future Act: enact (S. 2646), 18360 [14JY]

Artists, free-lance writers, and photographers: repeal capitalization rules (S. 2351), 9530 [29AP]

Arts: charitable contributions on certain items of art (S. 2160), 3769 [14MR]

———exempt producers of creative property from certain capitalization rules (S. 2664), 19392, 19393 [28JY]

Barbados: amend treaty provisions waiving of U.S. excise taxes on insurance premiums, 29741 [11OC]

Bermuda: amend treaty provisions waiving of U.S. excise taxes on insurance premiums, 29741 [11OC]

Bicentennial minute: July 5, 1909—Senate Adopts Income Tax Amendment, 17314 [8JY]

Budget deficit: tax increase policy, 17436 [11JY]

Business: eliminate credits from the passive activity rules and modify the business credit limitation provisions (S. 2115), 2731 [1MR]

———manufacturers' payment time period on bows, arrows and accessories (S. 2438), 12720 [26MY]

———treat certain meals provided by employers as fringe benefits (S. 2112), 2727 [1MR]

Capital gains, 32723 [10NO]

Investments: capital gains differential (S. 444), 12743 [26MY]

———differential (S. 444), 1389 [16FE], 4449 [18MR], 12015 [23MY], 12097 [24MY]

———indexing, 13606 [7JN], 18259 [13JY], 21975 [11AU]

———treatment, 3786, 3789 [14MR], 5410 [28MR], 5549 [29MR], 6313 [11AP], 6837-6850, 6955 [14AP], 9405, 9424 [28AP], 17264 [7JY], 20863 [8AU], 23434, 23439 [12SE], 32588 [21OC]

———treatment (S. 2589), 16362 [29JN]

CBO: study on the capital gains taxes and tax revenues, 4586 [21MR]

Charitable contributions: exempt certain from alternative minimum tax, 29771 [11OC]

Child care: repeal credit (S. 2187), 4331 [17MR], 18346 [14JY]

Children: adoption expenses, 29720, 29721 [11OC]

———credit for certain dependents (S. 2187), 4331 [17MR], 18346 [14JY]

———credit for expenses relative to dependents (S. 2714), 21600 [10AU]

———income on investments attributable to child's earned income shall not be taxed at parents' rate of tax (S. 2063), 1522 [17FE]

———refundable credit to parents for dependents under 5 (S. 2620), 17254 [7JY]

———repeal requirement to include on income return a tax identification number for dependents (S. 2608), 16378 [29JN]

———standard deduction for dependents (S. 2286), 6941 [14AP]

Choices in Child Care Act: enact (S. 2546), 15382 [21JN]

Coal Production Tax Incentive Act: enact (S. 2787), 23753 [14SE]

Courts: tax deduction of jury pay (S. 2630), 17703 [12JY]

Disaster Assistance Act payments: insurance proceeds, 29763 [11OC]

Earned income tax credit, 29712 [11OC]

Economic Recovery Tax Act: effects, 7102 [18AP]

Education: deduction of contributions to savings accounts (S. 2719), 21607 [10AU]

———exclusion from gross income for employee assistance (S. 39), 4993 [27AP], 15577 [22JN]

———penalty-free withdrawal of certain funds for postsecondary expenses (S. 2731), 21914 [11AU]

———tax treatment of savings bonds used as payment for tuition and fees (S. 1817), 4346 [17MR], 12393 [25MY]

Education Savings Act: enact (S. 2833), 25686 [27SE]

Educational institutions: user fee exemption for small volume alcohol use (S. 2261), 6298 [11AP]

Employee stock ownership plan (S. 2078), 1922 [22FE]

Employment: clarify income and employment tax treatment of providers of technical services through third-party arrangements (S. 2626), 17537 [11JY]

———credit against tax for employers who pay the costs of employee assistance programs (S. 2594), 16368 [29JN]

———permanent targeted jobs credit (S. 684), 19780 [1AU]

———treatment of certain deferred compensation (S. 2358), 10152 [9MY]

Employment Incentive Act: enact (S. 2235), 5843 [30MR]

Environmental Infrastructure Act: enact (S. 2311), 8504 [22AP], 30443 [13OC]

Equity in Interstate Competition Act: enact (H.R. 3521), House amendments, 17733 [12JY]

Fairness for Adopting Families Act: enact (S. 1733), 8680 [26AP], 29720 [11OC]

Families: treatment of certain services providers, 29768 [11OC]

Federal Unemployment Tax Act: amend relative to employment performed by certain employees of educational institutions (S. 2600), 16374 [29JN]

Federal-State relations: constitutional amendment relative to Federal taxation of State obligations (S.J. Res. 377), 23754 [14SE]

Fishing and fisheries: tax-free purchase of diesel fuel, 19340 [28JY]

———tax-free sale of diesel fuel use by vessels (S. 2128), 3166, 3168 [3MR]

Flight training expenses: deductibility (S. 2740), 21924 [11AU]

Food relief: IRS regulations on charitable donations, 24014 [15SE], 24849 [22SE]

France: removal of secrecy on tax convention, 19754 [1AU]

Health care: cost resulting from smoking, 29771 [11OC]

———credit for contributions to long-term health care savings accounts (S. 1922), 14044 [9JN]

———deduction for home improvements to mitigate indoor air contaminants as medical care expenses (S. 756), 23709 [14SE]

Health insurance: credit for the cost of long-term coverage (S. 2212), 5209 [24MR], 14044 [9JN]

Homebuyer Savings Act: enact (S. 2392), 11021 [13MY]

Housing: extending low-income credit (S. 2411), 11500 [18MY]

———homeownership incentives (S. Res. 404), 6182 [31MR]

———treatment of capital gains from sale of principal residence, 29766 [11OC]

———treatment of certain residential construction contracts (S. 2694), 20722 [5AU], 29962 [12OC]

Income: exclusion of certain cash distributions from profit-sharing plans (S. 932), 21971 [11AU]

———permanent exclusion of amounts received under qualified group legal services plans (S. 2119), 2871 [2MR], 14995 [16JN]

———terminating the exclusion of citizens working abroad (S. 2125), 3165 [3MR]

Increase, 17310 [8JY]

Individual retirement accounts: exclude from gross income amounts withdrawn for payment of long-term care insurance premiums (S. 1832), 14044 [9JN]

———penalty-free early withdrawal for postsecondary education (S. 2278), 6585 [13AP]

Installment sales contracts, 29708 [11OC]

Insurance: funding of retiree health plans (S. 2784), 23536 [13SE]

———treatment of nonprofit hospital insurers (S. 2543), 15369 [21JN]

Intermodal cargo containers: tax treatment (S. 2908), 31543 [18OC]

———Federal-State tax on capital gains, 675 [2FE]

IRS: audit report of significant currency activity, 26575 [29SE]

———taxpayers' bill of rights, 5398 [28MR], 24442 [19SE]

Island Park Dam hydroelectric project: extend tax credit, 29750 [11OC]

Job Enhancement for Families Act: enact (S. 2658), 18767, 18769, 18771 [26JY], 29719 [11OC]

Local governments: tax-free purchase of gasoline (S. 2168), 3936 [15MR]

———tax-free purchase of gasoline (S. 2062), 1521 [17FE], 2406 [23FE]

Mines and minerals: tax-free sales of diesel fuel use in mining process (S. 2166), 3933 [15MR]

Motor vehicles: collection procedures for tax on diesel fuels, 5226 [24MR]

National Economic Commission: support open meetings, no increase in taxes, and preserve Social Security benefits (S. Res. 477), 24833 [22SE]

National Organ Transplant Trust Fund: mechanism for taxpayers to donate overpayment of income tax (S. 2409), 11499 [18MY], 31605 [18OC]

National Volunteer Income Tax Assistance Week: designate, 24854 [22SE]

Natural gas: encourage producers to drill in hard-to-get areas (S. 2859), 28092 [4OC]

North American free-trade area: authorize negotiation (S. 2430), 12396 [25MY]

Olin Corp.: tax relief, 29772 [11OC]

Omnibus Taxpayer Bill of Rights: definitions (S. 2223), 5501, 5537, 5538 [29MR]

Organ Transplant Contributions Act: enact (S. 2079), 1923 [22FE]

Pension plans, 29709 [11OC]

———penalties relative to estimated tax, 6191 [31MR]

———State taxation of non-residents (S. 2820), 24820 [22SE]

Petroleum: delay imposition on diesel and aviation (S. 2210), 4939 [23MR]

———diesel fuel excise tax, 5834 [30MR]

———diesel fuel exemption for marine purposes, 29774 [11OC]

———domestic production incentive (S. 233), 25645 [27SE]

———expedite consideration of diesel fuel tax (S. Res. 418), 8388 [21AP]

———repeal excess profits tax (S. 255), 18637 [25JY], 25645 [27SE]

———tax-free purchase by those exempt from paying the motor fuels excise tax (S. 2176), 4056 [16MR]

———tax-free purchase of gasoline by State governments (S. 2062), 1521 [17FE], 2406 [23FE]

———tax-free sales of diesel fuel for off-highway uses (S. 2118), 2870 [2MR]

———tax-free sales of diesel fuel for off-highway uses (S. 2168), 3936 [15MR]

Pipelines: taxation of interstate, 6198 [31MR]

Postal Service: deductions allowed rural mail carriers for use of their automobiles (S. 1340), 7644 [20AP]

Public and Tax-Exempt Employees Deferred Compensation Act: enact (S. 2480), 13594 [7JN], 14030 [9JN]

Public safety officers: exemption from early withdrawal tax on pension distributions (S. 2082), 2315 [23FE]

Real property: passive loss limitations with respect to rental real estate activities (S. 2386), 11019 [13MY]

———sales of land subject to ground leases (S. 2541), 15217 [20JN]

———transfers in trust to spouse who is not a U.S. citizen, 29763 [11OC]

Research and Experimental Credit Extension and Reform Act: enact (S. 2484), 13761 [8JN]

Retirement savings accounts: deduction for nonworking spouse (S. 2341), 9363 [28AP]

———repeal restrictions (S. 2341), 9363 [28AP]

Securities: small issue bonds (S. 2090), 2332 [23FE]

———tax treatment of municipalities which act as issuer of municipal bond bank or dedicated bond pool, 29767 [11OC]

Small business: treatment of capital gains on stock (S. 931), 28846-28852 [6OC]

State and local government bonds: treatment (S. Res. 463), 21953 [11AU]

States: collecting sales taxes on interstate mail-order sales (S. 2368), 10465-10469 [11MY]

———educational savings bond programs, 29770 [11OC]

———prepaid tuition plans, 29769 [11OC]

———retirement plans (S. 2652), 18625 [25JY]

———tax-free sales of gasoline (S. 2168), 3936 [15MR]

Steiger, William A.: 1978 efforts to cut capital gains tax, 16733 [6JY]

Student Loan Default Prevention and Management Act: enact (S. 2647), 18361, 18371 [14JY]

Tax Reform Act: amend (S. 2430), 12396 [25MY]

———impact, 7022, 7080 [15AP]

———restoration of deduction for two-earner married couples, income averaging for farmers, and increase in maximum individual income rate (S. 2289), 6944 [14AP]

———technical corrections (H.R. 4333), 32017 [20OC]

———technical corrections (H.R. 4333), conference report, 32528-32535 [21OC]

———technical corrections (S. 2238), 6064 [31MR], 23440 [12SE], 24244 [16SE], 25618, 25716 [27SE], 27135 [30SE], 27604 [3OC], 28695, 28793-28816, 28818, 28830-28855 [6OC], 29238-29240, 29269-29319 [7OC], 29705 [11OC]

———technical corrections (S. 2238), H.R. 4333 passed in lieu, 29792 [11OC]

Tax-exempt organizations: exempt organization determination letters from the IRS user fee (S. 2237), 6064 [31MR]

Taxpayers: bill of rights, 26860 [30SE], 29238-29240 [7OC], 32519-32522 [21OC]

———pay in installments (S. 2099), 2613, 2614 [26FE]

———protect rights (S. 1774), 3394 [4MR], 7082 [15AP]

Transportation: exclusion of employer subsidies from gross income (S. 2023), 650-652 [2FE]

VA: disclosure of income information (S. 2611), 17273 [7JY]

Wall Street Journal: columns on taxation, 4628 [22MR]

Reports

Distribution of Individual Income Tax Burden: Christopher Frenzel, 7103 [18AP]

Environmental Infrastructure Act: Private Sector Advisory Panel on Infrastructure Financing, 8507-8508 [22AP]

Federal Election Campaign Act: Committee on Presidential Campaign Activities (Senate, Select), 2088 [23FE]

———Common Cause, 2205 [23FE]

New Directions for the Nation's Public Works: CBO, 30443-30446 [13OC]

Tax Incentives for Rehabilitating Historic Buildings: Dept. of the Interior, 2485 [24FE]

Tax-Exempt Bonds and Public Works Projects: Private Sector Advisory Panel on Infrastructure Financing, 8505 [22AP]

Reports by conference committees

Tax Reform Act Technical Corrections (H.R. 4333), 32890-33110 [21OC]

Reports filed

Disclosure of Income Information to the VA: Committee on Veterans' Affairs (S. 2611) (S. Rept. 100-412), 16725 [6JY]

ERISA and Tax Code Amendments To Improve Retirement Income System: Committee on Education and Labor (H.R. 1961) (H. Rept. 100-676), 13517 [7JN]

ERISA Technical Corrections: Committee on Education and Labor (H.R. 4845) (H. Rept. 100-801), 28242 [4OC]

IRS Document Matching Program: Committee on Government Operations (H. Rept. 100-1064), 29161 [6OC]

Natural Gas Transmission Property: Committee on the Judiciary (H.R. 2953) (H. Rept. 100-1019), 27328 [30SE]

Omnibus Taxpayer Bill of Rights: Committee on Finance (S. 2223) (S. Rept. 100-309), 5501 [29MR]

Public Works Financing With Tax-Exempt Bonds: Committee on Public Works and Transportation (H.R. 3807) (H. Rept. 100-1066), 29161 [6OC]

Student Loan Default Prevention and Management Act: Committee on Labor and Human Resources (S. 2647) (S. Rept. 100-487), 21912 [11AU]

Tax Convention With Belgium: Committee on Foreign Relations, 24809 [22SE]

Tax Convention With France: Committee on Foreign Relations, 24809 [22SE]

Tax Convention With Great Britain on Behalf of Bermuda: Committee on Foreign Relations, 24809 [22SE]

Tax Reform Act Technical Corrections: committee of conference (H.R. 4333) (H. Rept. 100-1105), 33323 [21OC]

———Committee on Finance (S. 2238) (S. Rept. 100-445), 20136 [3AU]

———Committee on Ways and Means (H.R. 4333) (H. Rept. 100-795), 18468 [26JY]

———Consideration of H.R. 4333: Committee on Rules (H. Res. 507) (H. Rept. 100-812), 19860 [2AU]

Reports to constituents

Hamilton, Lee H.: Major Domestic Issues Facing the Next Administration and Congress, 23870 [14SE]

Statements

Alternative Minimum Tax: IRS, 3292 [3MR]

Bradley Amendment To Raise the Earned Income Tax Credit Phase-In Rate to 15 %: Center on Budget and Policy Priorities, 29717 [11OC]

Elderly Americans Economic Security Act: Representative Bilirakis, 8434 [21AP]

Fairness for Adopting Families Act: Mary C. Agee, 8682 [26AP]

———Representative Schroeder, 8681 [26AP]

———Senator Humphrey, 8681 [26AP]

Foreign Trade Competition: Institute for Research on the Economics of Taxation, 3669 [10MR]

Income of Minor Children: IRS, 3292 [3MR]

Increase in Excise Tax on Defined Benefit Plan Reversing: American Society of Pension Actuaries and the Small Business Council of America, 23407 [9SE]

No Difference in CPI-U and CPI-W Indexes in Cost of Living Formula for Social Security: James C. Miller III, 29727 [11OC]

Property Taxes: James Madison, 6804 [13AP]

Tax-Free Diesel Fuel for Fishing Boats, 29707 [11OC]

Taxation and Economic Growth: Representative Kemp, 30509 [13OC]

Technical Corrections to the Tax Reform Act: President Regan, 25618 [27SE]

Summaries

Anti-Drug Resource Enhancement Act (H.R. 5045), 18506 [14JY]

Child Care Tax Incentive Act (S. 2714), 21601 [10AU]

Legislative History of General Aviation Transition Rule, 28845 [6OC]

Limiting Issuance Costs of Tax-Exempt Bonds (H.R. 5350), 25268 [23SE]

Long-Term Investment Incentive Act, 2437 [24FE]

Report on Competitiveness and Campaign '88: John A. Young, Council on Competitiveness, 1163-1164 [4FE]

Taxpayers Bill of Rights, 7083 [15AP], 32521 [21OC]

———Definitions (S. 2223), 29272-29274 [7OC]

Tables

Combined Federal and State tax on long-term capital gain, 677 [2FE]

Comparison of Senator Bumpers and Vice President Bush capital gains tax proposals, 28852 [6OC]

Motor vehicles subject to the gas guzzlers tax, 651 [2FE], 29308 [7OC]

Revenue estimate and distributional impact of delaying inflation adjustments for tax brackets, standard deduction, and exemption, 28846 [6OC]

Testimonies

Committee on Banking, Housing, and Urban Affairs: William A. O'Neill, National Governors' Association, 3956-3958 [15MR]

Elderly Americans Economic Security Act: Representative Bilirakis, 8434 [21AP]

Employee Educational Assistance Renewal: Abraham Ribicoff, 4994 [27AP]

———Judith Eaton, 4993 [27AP]

Mortgage Revenue Bonds: William A. O'Neill, Governor of Connecticut, 3954 [15MR]

Tax-Free Purchase of Fuels for Farm or Off-Highway Use: Representative Combest, 3612 [9MR]

Treatment of Capital Gains: Representative Crane, 22770 [7SE]

Texts of

H.J. Res. 292, National VITA Week, 592 [2FE]

H.R. 2953, permit courts to enjoin, suspend, or restrain property taxes on interstate gas transmission property, 28595 [5OC]

H.R. 3888, eliminate tax and depreciation benefits for Japanese-related construction in U.S., 563 [1FE]

H.R. 4038, Federal income tax credit for tuition, 10009 [9MY]

H.R. 4108, denying tax benefits to thrift institutions, 3553 [8MR]

H.R. 4119, Job Enhancement for Families Act, 9882 [4MY]

H.R. 4175, permit tax-free sales of diesel fuel for use on a farm, 29514 [7OC]

H.R. 4184, employee stock ownership plan, 4105 [16MR]

H.R. 4275, taxation of diesel and aviation fuel at wholesale level, 5661 [29MR]

H.R. 4333, Tax Reform Act technical corrections, 20396-20501 [4AU]

H.R. 4473, tax exemption for free lance authors, photographers, and artists from capitalization rules, 9160 [27AP]

H.R. 4475, terminate sale of tax benefits by Alaska Native corporations, 9143 [27AP]

H.R. 4653, deduction for decommissioning costs of nuclear power plants, 11773 [19MY]

H.R. 4735, definition of vehicle model type for purposes of gas guzzler tax, 13299 [2JN]

H.R. 4779, include parsonage allowance in pension determination for members of clergy, 13919 [9JN]

H.R. 4790, College Savings Bond Act, 14178 [10JN]

H.R. 4795, make research tax credit available to certain start-up ventures, 14311 [13JN]

H.R. 5044, taxation of capital gains, 18456 [14JY]

H.R. 5045, Anti-Drug Resource Enhancement Act, 18506 [14JY]

H.R. 5085. tax treatment of long-term health care insurance benefits, 18482 [14JY]

H.R. 5512, payment of estate tax by heir's family, 30154 [12OC]

H.R. 5564, Fair Share Rural Development Act, 32393-32394 [20OC]

H.R. 5565, tax credit for volunteer fire fighters, 33482 [21OC]

S. 2003, exempt from tax diesel fuel used for farming purposes, 31 [25JA]

S. 2063, provide that income of a child on investments attributable to child's earned income shall not be taxed at parents' rate of tax, 1522 [17FE]

S. 2077, repeal tax rules relative to capitalization of preproductive expenses of raising livestock, 1869 [19FE]

S. 2079, Organ Transplant Contributions Act, 1924 [22FE]

S. 2082, exempt pensions of public safety officers from early withdrawal tax, 2316 [23FE]

S. 2090, tax treatment of small issue bonds, 2333 [23FE]

S. 2115, Community Revitalization Tax Act, 2733 [1MR]

S. 2118, permit tax-free sales of diesel fuel for off-highway uses, 2870 [2MR]

S. 2119, make permanent the exclusion from taxable income amounts received under qualified group legal services plans, 2871 [2MR]

S. 2125, termination of taxation exclusion from gross income of citizens working abroad, 3165 [3MR]

S. 2128, tax-free sale of diesel fuel use by fishery vessels, 3167 [3MR]

S. 2129, repeal the uniform capitalization taxation rules relative to farm animals, 3168 [3MR]

S. 2160, taxation of charitable contributions on certain items of art, 3770 [14MR]

S. 2166, tax-free sales of diesel fuel use in mining process, 3934 [15MR]

S. 2168, tax-free sales of gasoline for use by State and local governments, 3937 [15MR]

S. 2187, allow tax credit for certain dependents and repeal credit for child care, 4332 [17MR]

S. 2210, delay imposition of tax on diesel and aviation fuels, 4939 [23MR]

S. 2212, tax credit for the cost of long-term health care insurance, 5209 [24MR]

S. 2223, Omnibus Taxpayer Bill of Rights, 5501-5511 [29MR]

S. 2235, Employment Incentive Act, 5844-5847 [30MR]

S. 2238, Tax Reform Act technical corrections, 6064-6143 [31MR], 28695-28793 [6OC]

S. 2249, creditability of taxes paid to Panama by U.S. companies, 6154 [31MR]

S. 2260, Bureau of Alcohol, Tobacco and Firearms tax on small volume beer retailers, 6298 [11AP]

S. 2261, educational institution user fee exemption for small volume alcohol use, 6298 [11AP]

S. 2289, restoration of tax deduction for two-earner married couples, income averaging for farmers, and increase in maximum individual income tax rate, 6945 [14AP]

S. 2311, Environmental Infrastructure Act, 8505 [22AP]

S. 2351, repeal tax capitalization rules for free-lance writers, artists, and photographers, 9531 [29AP]

S. 2358, treatment of certain deferred compensation, 10152 [9MY]

S. 2392, Homebuyer Savings Act, 11022, 11024 [13MY]

S. 2411, extending low-income housing credit, 11500 [18MY]

S. 2430, tax incentives and authorize negotiation of a North American free-trade area, 12397 [25MY]

S. 2480, Public and Tax-Exempt Employees Deferred Compensation Act, 13594 [7JN]

S. 2484, Research and Experimental Credit Extension and Reform Act, 13762 [8JN]

S. 2501, allow periods of out-of-residence care to qualify for principal residence use requirements relative to capital gains tax for those 55 or older, 14267 [13JN]

S. 2541, taxation on sales of land subject to ground leases, 15218 [20JN]

S. 2589, treatment of capital gains, 16362 [29JN]

S. 2594, credit against tax for employers who pay the costs of employee assistance programs, 16368 [29JN]

S. 2600, amend the Federal Unemployment Tax Act relative to employment performed by certain employees of educational institutions, 16375 [29JN]

S. 2609, rules concerning livestock proceeds, 16378 [29JN]

S. 2626, clarify income and employment tax treatment of providers of technical services through third-party arrangements, 17538 [11JY]

S. 2647, Student Loan Default Prevention and Management Act, 18362-18371 [14JY]

S. 2652, taxation of State retirement benefits, 18625 [25JY]

S. 2658, Job Enhancement for Families Act, 18768 [26JY]

S. 2664, exempt producers of creative property from certain tax capitalization rules, 19392 [28JY]

S. 2669, treatment of gain or loss resulting from the sale of assets used by cooperatives in their patronage operations, 19643 [29JY]

S. 2694, tax treatment of certain residential construction contracts, 20862 [8AU]

S. 2731, penalty-free withdrawal of certain funds for postsecondary educational expenses, 21914 [11AU]

S. 2784, treatment of funding of retiree health plans, 23537 [13SE]

S. 2787, Coal Production Tax Incentive Act, 23754 [14SE]

S. 2873, tax relief for farmers who realize capital gain on transfer of property to pay a debt, 29366, 29367 [7OC]

S. 2883, Education Savings Act, 25687 [27SE]

S. 2908, tax treatment of intermodal cargo containers, 31543 [18OC]

S. Res. 404, importance of taxation incentives for homeownership, 6182 [31MR]

S. Res. 418, expedite consideration of diesel fuel tax, 8388 [21AP]

S. Res. 444, tax offset program, 15392 [21JN]

S. Res. 463, tax laws relative to State and local government bonds, 21953 [11AU]

S. Res. 477, support for open meetings, no increase in taxes and preservation of Social Security benefits in meeting of National Economic Commission, 24832 [22SE]

S.J. Res. 377, constitutional amendment relative to Federal taxation of State obligations, 23754 [14SE]