TAX REFORM ACT

Amendments

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]

———(H.R. 4333), 25242 [23SE]

Appointments

Conferees: H.R. 4333, technical corrections, 29792 [11OC]

Bills and resolutions

Corporations: settlement fund for bankruptcy proceedings (see H.R. 3922)

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

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

Retirement savings: deduction for nonworking spouse (S. 2341)

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

———repeal restrictions on deductions (see S. 2341)

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

Technical corrections (see S. 2238, 2430; H.R. 4333)

Explanations

Modifications to Senate Committee on Finance amendment to S. 2238, 29732-29734 [11OC]

Letters

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

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]

Motions

Technical corrections (H.R. 4333), instruct conferees, 30129 [12OC]

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

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

Proposals

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

Remarks in House

Effects, 7507 [19AP]

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

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]

———conference report, 33111-33116 [21OC]

———conference requested, 30129 [12OC]

———consideration (H. Res. 507), 20379 [4AU]

———open rule for consideration, 18934 [26JY]

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

Remarks in Senate

Adoption expenses, 29720 [11OC], 29721 [11OC]

Amend (S. 2430), 12396 [25MY]

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

Earned income tax credit, 29712 [11OC]

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

Farmers: restoration of income averaging, 29756, 29759, 29761 [11OC]

Installment sales contracts, 29708 [11OC]

Pension plans, 29709 [11OC]

Petroleum: diesel fuel tax exemption for marine purposes, 29774 [11OC]

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

Retirement savings: deduction for nonworking spouse (S. 2341)

———deduction for two-earner married couples (S. 2289), 6944 [14AP]

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

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

———conference report, 32528-32535 [21OC]

———(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]

———H.R. 4333 passed in lieu, 29792 [11OC]

Reports by conference committees

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

Reports filed

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]

Statements

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

Technical Corrections: President Regan, 25618 [27SE]

Summaries

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

Texts of

S. 2238, Corrections technical, 6064-6143 [31MR], 28695-28793 [6OC]

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

S. 2430, amend, 12397 [25MY]