TAXATION

Addresses

Citizens for a Sound Economy, 1789 [7FE]

Deficit Crisis—Preserving the Nation's Resources: Representative Panetta, 328-330 [20JA]

Agreements

Capital gains tax temporary reduction for noncorporate taxpayers (H.R. 3628), unanimous consent, 28101 [9NO]

Amendments

Agriculture: limit a previous owner's right of first refusal relative to certain resale of farm property (H.R. 2469), 31396, 31641 [21NO]

Capital gains: temporary reduction for noncorporate taxpayers (H.R. 3628), 28645 [14NO]

———temporary reduction for noncorporate taxpayers (H.R. 3628), unanimous-consent agreement, 28103-28106 [9NO]

Capital gains and assets rates (S. 1311), 14590 [13JY]

Analyses

Allow Nonexempt Farmer Cooperatives To Elect Patronage-Sourced Treatment for Certain Gains and Losses (H.R. 2353), 9421 [16MY]

Cooperative Organ Transplant Contributions Act (S. 174), 826 [25JA]

Employment Incentives Act (S. 364), 1820-1824 [7FE]

Farm Debt Tax Reform Act (S. 1041), 9837 [18MY]

Nonprofit Organizations Tax-Exempt Bond Reform Act (S. 1627), 20530 [14SE]

Proposed Changes To Assist First-Time Homebuyers, 4304 [15MR]

Articles and editorials

Attracting Doctors Tough for Smaller Rural Clinics—Lake Region Clinic Said Competitive, 9948 [18MY]

Bad Timing, Dan, 14166 [11JY]

Bentsen Warns Tax Lobbyists, 12450 [20JN]

Better Plan Than Bentsen's, 22453 [28SE]

Bribery Is Bad Policy, 2823 [28FE]

Bring Back a Brilliant Deduction, 12418 [19JN]

Bush, Congress Try Magic on Costs of Thrift Bailout, 6698 [17AP]

Bush Could Look to State for Advice, 3427 [3MR]

Bush Hasn't Proved His Capital-Gains Case, 2604 [22FE]

Bush's Folly, 23643 [5OC]

Can Courts Order Tax Increases?, 26783 [1NO]

Capital Gains Hysteria, 22237 [28SE]

Capital Gains Shift Could Curb LBO Break-Ups, 1331, 1340 [31JA]

Capital Gains Tax, 21404 [22SE], 21586 [26SE]

Capital Gains Tax Cut Benefit for All, 21755 [26SE]

Capital Gains Tax Cut Might Spell Temporary Bad News for Market, 20980 [20SE]

Capital Gains Tax Cut Will Benefit All of Us, 21403 [22SE], 21491 [25SE]

Capital Gains—The Little Secret, 21586 [26SE]

Capital Gains—The Right Cuts, 2922 [28FE], 15267 [19JY]

Catastrophic Surtax Spurs Hill Retreat, 20654 [18SE]

Child Care Conference, 29619 [16NO]

Coming Budget Debate—Keeping the Capital Gains Pledge, 2924 [28FE]

Coming Capital Gains Compromise—Indexing Taxes to Inflation, 11376 [8JN]

Common Economic Sense, 20700 [18SE]

Congress Warms to Estate Freeze, 11256 [7JN]

Courts Don't Have the Authority to Tax, 593 [25JA]

Crisis in Congress—Don't Kill Low-Cost Housing, 28635 [14NO]

Curbing LBO's the Easy Way, 2924 [28FE]

Cut in Capital Gains Rate Would Help Small Business, 27566 [6NO]

Cutting Capital Gains Tax Would Create Jobs, 2923 [28FE], 15267 [19JY]

Don't Hike Federal Gas Tax, 4123 [14MR]

Don't Meddle With ESOPs, 24533 [12OC]

Escrow Projects Provide a Reason for New Curbs on Abusive Deals, 2591 [22FE]

Fifty Tax Pros Give Fifty Different Answers on Test, 2444 [22FE]

For Architect of Child Care, Small Gains, 13035 [22JN]

For the Chairman of a Powerful Committee the House Is No Longer Home, 30593 [20NO]

Gains Tax Baloney, 26986 [2NO]

Gingrich's Book Venture—Unusual Partnership Gained Tax Benefits, 5131 [22MR]

GOP Should Just Say No to New Taxes, 26508 [30OC]

Government Gone Crazy, 703 [25JA], 4115 [14MR]

Help the Working Poor, 14206 [11JY]

House Votes on Child Care, 23389 [5OC]

House-Hunting? Read This First, 4684 [16MR]

How the Bush Administration Could Achieve a Capital Gains Tax Cut, 1857 [7FE]

``I'm a Democrat'', 16440 [26JY]

Individual Retirement Accounts, 26960 [2NO]

In-Lieu-of-Tax Payments Need Congressional Action, 11354 [8JN]

IRS Drafts New Rules on Worker Benefits, 4423 [15MR]

Kansas City Judge Needs Lesson in Federalism, 593 [25JA]

Kindest Cut of All—Reducing Capital Gains Tax, 2923 [28FE]

Let's Sharpen America's Competitive Edge by Cutting the Capital Gains Tax, 9564 [17MY]

Medicare Tax, 4130 [14MR]

Mortgage-Interest Deduction—A Writeoff Whose Time Is Past?, 2582 [22FE]

Mystery of Multinational Dividends, 16762 [27JY]

Oil Import Fee?, 2470 [22FE]

101 More Reasons Not To Cut Capital Gains Taxes, 19664 [6SE]

One Step Back, 2604 [22FE]

Pharmaceutical Industry's ``Me Too'' Drugs, 16837 [31JY]

Reduce the Tax Rate on Capital Gains, 3997 [9MR]

Reform Them, Again—A Permanent Cut in the Capital Gains Tax Could be Good Economics; a Temporary Cut is Just Bad Politics, 28681 [14NO]

Right Way to Spur Investment, 20981 [20SE]

Save the Federal Housing Tax Credit, 26602 [31OC]

Section 89—Tax Code Limits Workers' Choices, 22184 [27SE]

``Soak the Rich'' Pitch Sending Democrats to the Showers, 22057 [27SE]

State Income Tax Won't Fix Schools, 30044 [17NO]

Stealing From the Future, 22224 [28SE]

Tales of Investment, 13868 [28JN]

Tax Act of 1986 Proves a Winner—It Spawns a Lot of Rich Losers, 6953 [18AP]

Tax Law Makes It Harder To Keep Firms in Family, 8080 [3MY], 8699 [9MY]

Tax the Rich, They Consume Too Much, 1338 [31JA]

Tax-and-Spend Democrats Never Learn, 25412 [20OC]

Taxpayers Shouldn't Have To Subsidize Mansion Mortgages, 1679 [6FE]

Tight Sands Tax Credit Essential to State's Natural Gas Producers, 1956-1960 [8FE]

To Aid the Poor, Cut Capital Gains Taxes, 16339 [26JY]

To Arms! To Arms! The Deficits Are Coming!, 21750 [26SE]

Too Many Families, Too Few Homes, 7389 [19AP]

$25,000 Apiece for the Rich, 22231 [28SE]

Usurper, 592 [25JA]

Vote-Frogging 101, 10893 [6JN], 11837 [14JN]

Want To Stifle Growth? Hike Taxes, 27069 [2NO]

What Tax-Increasers Really Want, 4930 [17MR]

White House Backs Legislation to Make Tax Penalty System Fairer and Simpler, 19142 [4AU]

Why the Elderly Lose by Earning More, 9585 [17MY]

Bills and resolutions

Abortion: disallow exemption for child born alive after induced (see S. 162)

———exemption status of abortion facilities (see S. 1513)

Adoption: deduction for expenses (see S. 279; H.R. 1205)

Advertising: deny tax benefits in discrimination case (see H.R. 138)

Aeronautics: deduction of certain flight training expenses (see H.R. 2314)

———deny deductions relative to certain aircraft maintenance expenses incurred outside the U.S. (see H.R. 2075)

———interest deduction for indebtedness incurred in certain airline takeovers (see H.R. 2354)

———nonrefundable credit for purchase of Mode C equipment for transponders (see S. 1843)

Aged: basic $10,000 exemption for amounts received as annuities, pensions, or other retirement benefits (see H.R. 255)

———credit for employing certain older individuals (see H.R. 452)

———treatment of health benefits for retirees (see H.R. 1213)

———treatment of post-retirement income and benefits (see S. 1120)

Agriculture: deferment of income from sale of livestock (see H.R. 2923)

———estate tax increases impact on family-owned farms (see H. Res. 139)

———estate tax valuation (see H.R. 2336)

———exclude from gross income gain on sale of farmland bound by covenant to restrict use to farming (see H.R. 405)

———extend the retroactive period during which farm insolvency transactions are exempt from the prior law alternative minimum tax (see H.R. 1849)

———extension for the issuance of first-time farmer bonds (see S. 1221)

———income averaging (see S. 610, 1753; H.R. 547, 549)

———income tax withholding for employees (see H.R. 2859)

———limit a previous owner's right of first refusal relative to certain resale of farm property (see H.R. 2469)

———nonexempt cooperatives to elect patronage-sourced treatment for certain gains and losses (see H.R. 2353)

———repeal application of the uniform capitalization rules to certain farming businesses (see H.R. 548)

———passive loss (see H.R. 1086)

———unemployment compensation law relative to small family farms (see S. 662)

Alcoholic beverages: excise taxes on wine and beer (see H.R. 976, 1604)

———reduce the occupational taxes on certain dealers (see S. 1619, 1644; H.R. 3525, 3556)

Aliens: exempt certain educational and training grants from income tax (see S. 1155)

Armed Forces: tax treatment of certain deductions of National Guard and Reserve personnel (see H.R. 1142, 1875)

Assets: indexing (see S. 664, 1311; H.R. 57, 719)

Awards: exclude certain from taxation (see H.R. 2607)

———exclude those received for information leading to arrests (see H.R. 3356)

Bankruptcy: State property taxes (see S. 1114)

Banks and banking: allocation of interest expense of affiliated groups of certain institutions (see H.R. 2534)

———application of discount rules relative to certain short-term obligations of small banks (see H.R. 2605)

———exclude certain interest (see H.R. 2021)

———interests on deposits in certain savings institutions (see H.R. 395)

———pro rata allocation of interest expense of financial institutions to tax-exempt bonds (see H.R. 3711)

———reform legislation (see S. 538)

———tax treatment of troubled financial institutions (see H.R. 1324)

Brokers: reporting requirements (see S. 1349)

Budget: restrict total outlays and reduce deficit by use of capital gains tax revenues (see H.R. 2154)

———value added tax restricted to deficit and debt reduction (see S. 442)

Business: additional deduction to employers for costs of providing family birth, adoption, or child illness leave (see S. 373)

———assessment of retail dealer occupational taxes (see H.R. 2285)

———corporate refunds on certain back net operating losses (see S. 1506)

———delay effective date of section 89 of Internal Revenue Code (see S. 89; H.R. 2590)

———less frequent deposits of payroll taxes of low-paid employees (see S. 1618)

———limit interest deduction on corporate stock acquisition indebtedness (see S. 325)

———limited deduction of health insurance costs of self-employed individuals (see H.R. 595)

———monthly deposits of payroll taxes for certain employers (see S. 1732)

———repeal certain tax provisions relative to rules for coverage and benefits under employee benefit plans (see S. 1687)

———simplify corporate minimum tax (see H.R. 1761)

———simplify the antidiscrimination rules applicable to certain employee health benefit plans (see S. 1129)

———treatment of certain generation-skipping transfers (see H.R. 2741)

Capital gains: rates (see S. 171, 411, 551, 869, 1311, 1771, 1938; H.R. 461, 1029, 1542, 1599, 1601H. Con. Res. 42)

———indexing (see H.R. 2370)

———indexing of assets and 15% maximum rate (see H.R. 499)

———temporary reduction for noncorporate taxpayers (see H.R. 3628)

Central america: 10% tax credit for investments in certain democratic nations (see H.R. 1778)

Charities: contributions of appreciated property (see S. 1577; H.R. 173)

———deduction allowed for certain operation of motor vehicle expenses (see H.R. 174)

———deductions for contributions by nonitemizers (see H.R. 459)

———remove certain limitations on charitable contributions of certain items (see S. 262, 1503; H.R. 1427)

Child Support Enforcement Extension Act: enact (see S. 1555)

Children: basic standard tax deduction for dependents (see S. 28)

———credit for restraint systems used in motor vehicles (see S. 117)

———damages awarded from injuries or sickness (see S. 1119)

———deduction for dependents with earned income (see H.R. 3650)

———deduction for the adoption of a special needs child (see H.R. 3379)

———increase minimum wage and increase earned income tax credit for households with preschool and school age children (see H.R. 2543)

———personal injury awards (see H.R. 3089)

———rates on investment income (see H.R. 175)

———refundable credit to parents with dependents under age 5 (see S. 159; H.R. 1448)

———refundable credit to parents with dependents under age 6 (see H.R. 2008)

———treatment of unearned income attributable to personal injury or sickness damages (see H.R. 2656)

———unearned income (see H.R. 3088)

Cigarettes: excise tax (see S. 801; H.R. 1452, 1603)

Citizens Drug Control Contribution Act: enact (see S. 1956)

Citizenship: estate and gift marital deductions relative to the status of the spouse (see H.R. 2165)

Clergy: treatment of parsonage allowances (see H.R. 809)

Coal: industry health benefits (see S. 1708)

Commission on the Federal Taxation of Savings and Investment: establish (see H.R. 2724)

Committee on Housing and Tax Policy (Select): establish (see H. Res. 113)

Community Revitalization Tax Act: enact (see S. 342)

Congressional Salary and Tax Act: enact (see H.R. 1014)

Construction industries: define circumstances under which workers may deduct travel and transportation expenses (see H.R. 493)

———exceptions from rules on contributions of assistance (see S. 435; H.R. 118)

Contracts: home construction (see H.R. 1449)

———warranty and service coverage (see H.R. 3592)

Controlled substances (see S. 1892)

Cooperative societies: safe harbor leases for rural electric cooperatives (see S. 1580; H.R. 2796)

———treatment of gains or losses from sale of certain assets (see S. 1273)

Corporations: accumulated earnings tax application relative to the number of shareholders (see H.R. 460)

———deduction for dividends (see S. 1161)

———deduction for dividends paid by domestic companies (see H.R. 1052)

———deny deduction for interest on certain corporate acquisition indebtedness (see H.R. 615)

———discourage U.S. companies from using foreign tax havens (see H.R. 2489)

———treatment of certain, engaged in manufacturing in certain foreign countries (see H.R. 515)

———treatment of interest on loans to acquire certain employer securities (see S. 1303)

———treatment of passive income (see H.R. 2503)

———treatment of corporate income (see S. 418; H.R. 463)

Day care: block grant (see H.R. 1618, 1708)

———credit (see S. 187, 412; H.R. 575, 994, 1282, 1466, 2350)

———credit for employers relative to onsite facilities (see S. 842; H.R. 2148)

———credit for lower-income working parents (see H.R. 392)

Day care facilities: credit for improvements or construction (see H.R. 3334)

Deaf: additional standard deduction (see H.R. 454)

Deferred compensation plans: distributions (see H.R. 3363)

Dependents: exemption (see H.R. 2942)

———identification number on tax returns (see H.R. 166)

Disasters: relief for certain losses (see H.R. 3560)

———relief savings accounts (see H.R. 3825)

DISC: loans with a member of the same controlled group treated as qualified export assets (see S. 206)

Diseases: contribution of tax refunds to establish a fund for relief (see H.R. 601)

District of Columbia: exempt from income tax certain family members of elective officials and legislative branch employees (see H.R. 3590)

Domestic Corporation Taxation Equality Act: enact (see S. 1139)

Drug abuse: contribution of income tax refunds and liability to drug rehabilitation and treatment (see H.R. 3783)

———contributions of income tax returns to combat the war on drugs (see H.R. 3221, 3320)

———increase excise taxes on wine, beer, and cigarettes to increase revenues to combat drug trafficking and substance abuse (see H.R. 976)

Earned income tax credit: adjust (see H.R. 2630, 2637)

———expand (see H.R. 3367)

———increasee amount and make the credit for dependent care expenses refundable (see H.R. 882)

———increase when taxpayer's child regularly attends school (see H.R. 816)

———increase for households with preschool and school age children (see H.R. 2543)

Ecology: sale of chemicals which deplete ozone layer (see H.R. 1112)

Education: benefits under assistance programs (see H.R. 1165)

———credit for tuition (see H.R. 390)

———deduction for interest on loans (see S. 656, 1803; H.R. 488, 649, 747, 779, 784, 1908, 3518)

———deduction for amounts paid for higher education (see H.R. 322)

———deduction for certain savings accounts (see H.R. 70, 268, 1873, 2146, 3582, 3665, 3709, 3839, 3852)

———deduction for loan interest incurred by certain health professionals (see S. 840)

———deny exempt status to institutions for racial discrimination (see H.R. 495)

———exclusion for certain scholarships (see H.R. 894)

———exemption for religious schools from the Federal unemployment tax (see H.R. 458)

———exemption for school operated primarily for religious purposes (see S. 163)

———extension of the exclusion for assistance programs (see H.R. 270)

———incentives for recruitment and retention of mathematics and science teachers (see H.R. 3580)

———permanent exclusion of funding for employee educational assistance (see H.R. 2037)

———treatment of amounts paid for employee assistance programs (see S. 260)

———treatment of scholarship covering living expenses while away from home (see H.R. 391)

———U.S. savings bonds designated for grandchild (see H.R. 3087)

———U.S. savings bonds for higher education expenses (see S. 353)

Elderly Home Care Tax Credit Act: enact (see H.R. 453)

Elections campaigns: deduction for contributions (see H.R. 2751)

———designation of payments to Presidential campaigns (see H.R. 1671)

———exempt certain officials and workers from hospital insurance tax (see S. 1723)

———participation of Presidential candidates in debates relative to their eligibility for certain campaign payments (see H.R. 95, 511, 1733)

———rate on principal campaign committees (see H.R. 1218)

Electric power: treatment of certain project for purposes of energy tax credit (see S. 1082)

Employee benefit plans (see S. Res. 92; H.R. 1219)

Employee stock ownership plans: tax-free interest on certain loans (see H.R. 3364)

Employer securities: interest on loans to acquire (see S. 1523)

Employers: deduction for providing certain family leave (see H.R. 1141)

———delay implementation of certain reforms relative to benefit plans (see S. 350; H.R. 518)

———nondiscrimination requirements under statutory benefit plans (see H.R. 692, 1864)

Employment: exclusion of certain retirement benefits (see H.R. 710)

———repeal restrictions on the deduction for retirement savings (see H.R. 1273, 1499)

Employment Incentives Act: enact (see S. 364)

Employment taxes: treatment of certain technical personnel (see H.R. 3741)

Energy Security Tax Act: enact (see S. 850)

Enterprise zones: improve tax incentives for investments (see S. 58; H.R. 193)

Estate tax (see S. 418; H.R. 463)

———repeal inclusion related to valuation freezes (see S. 659; H.R. 60)

Estate and gift taxes: repeal (see H.R. 457)

Estimated tax payments: repeal increase for current year liability test (see H.R. 59)

Excessive Churning and Speculation Act: enact (see S. 1654)

Fairness for Adopting Families Act: enact (see S. 479)

Families: assistance (see H.R. 147)

———assistance by increasing certain exemptions (see H.R. 517)

Family College Savings Act: enact (see S. 1251)

Family Living Wage Act: enact (see H.R. 1104)

Farm credit banks: tax treatment of bad debts (see S. 955; H.R. 1565)

Farm Debt Tax Reform Act: enact (see S. 1041)

Federal aid programs: allocation of low-income housing credits to buildings relative to federally declared disasters (see H.R. 3637)

Federal aid programs: allow individuals to direct tax refunds (see H.R. 3821)

———designation of tax refunds to fund social services for children (see H.R. 3082)

Federal employees: Sec. of the Treasury agreements with cities and counties relative to withholding certain taxes (see H.R. 589)

Federal Tax Delinquency Amnesty Act: enact (see S. 387)

Federal Unemployment Tax Act: amend (see H.R. 2369)

Fire fighters: credit for volunteers (see H.R. 2280)

Firearms: excise tax on handguns to be used for a victims of crime trust fund (see H.R. 1402)

Food industry: possession credits not allowable with respect to income from production or marketing of certain products (see H.R. 1524)

Foreign loans (see H.R. 2697)

Foreign sales corporations: dividend tax deductions for noncorporate shareholders (see H.R. 177)

Forests and forestry: assistance for timber losses due to Hurricane Hugo (see H.R. 3449, 3655)

———treatment of capital gains on timber (see S. 1238; H.R. 1744)

Former Presidential Enough Is Enough and Taxpayers Relief Act: enact (see H.R. 196)

Gasoline: excise tax (see H.R. 2289)

———increase to provide additional revenues to Federal mass transit accounts (see H.R. 2233)

GATT: consistency of the Superfund petroleum tax (see H.R. 2610, 2636)

Generation-skipping transfers: repeal (see H.R. 457)

Geothermal energy property: investment credit (see H.R. 2395)

Government bonds: exempt interest on certain (see H.R. 176)

———State and local taxes (see H. Con. Res. 39)

Grants: treatment of certain technical assistance (see H.R. 1204)

Group legal services plans: treatment (see S. 501)

Handicapped: credit for small businesses for costs of public accommodations (see H.R. 3500)

———deduction of certain transportation expenses (see H.R. 321)

———deductions for making homes accessible (see H.R. 152)

———exemption of trusts established for a disabled dependent (see S. 1905)

———increase standard deduction for certain (see H.R. 1395)

———interception of tax refunds relative to delinquent child support for disabled and dependent adults (see H.R. 1040)

Hazardous substances: individuals involved in radon prevention in buildings (see H.R. 1362, 1363, 1935)

———limit deduction for cost of cleanups (see H.R. 2532)

———refundable tax credit for recycling wastes (see H.R. 3516)

Health care: benefits relative to the application of certain personal injury liability assignments (see H.R. 2180)

———care coverage (see H.R. 585)

———credit for contributions to certain savings account (see S. 140; H.R. 1080)

———credit for cost of long-term care insurance (see S. 141; H.R. 388)

———credit for insurance premium costs and make credit for dependent care refundable (see S. 1185)

———deduction for medical expenses for aged and handicapped (see H.R. 257)

———deduction of expenses for certain adult dependents requiring home care (see H.R. 550)

———designation of overpayment to organ transplant fund (see S. 174)

———employer-provided benefits for retired employees (see S. 138; H.R. 754)

———exclude amounts withdrawn from individual retirement plans for payment of long-term care insurance (see S. 139)

———incentives to encourage health insurance with a high deductible (see H.R. 3440)

———incentives for professionals in medically underserved areas (see H.R. 2522)

———insurance deduction for self-employed individuals (see S. 494)

———outstanding bond limitations of hospitals providing insufficient service to low-income individuals (see H.R. 2207)

———postretirement and long-term care benefits provided by pension plans (see H.R. 1865, 1866)

———status of Blue Cross and Blue Shield companies which cover high-risk individuals (see H.R. 2191)

Health insurance: coverage for self-employed individuals and simplify tax rules relative to benefits under discriminatory group plans (see S. 1168; H.R. 1846)

———certain amounts used to pay long-term care premiums (see H.R. 2132)

———computing taxable income for nonprofit hospital insurers (see H.R. 172)

———long-term care insurance coverage regulation and purchase (see H.R. 3491)

———private long-term care coverage (see H.R. 3621)

———repeal nondiscrimination rules relative to employee benefit plans (see S. 1774; H.R. 634)

———tax incentives for coverage of older Americans by private long-term insurance (see H.R. 688)

———treatment of long-term health care contracts (see H.R. 421, 1010)

———treatment of payments under life insurance contracts to terminally ill individuals (see H.R. 3734)

———exclude amounts withdrawn from individual retirement plans for payment of premiums (see H.R. 3414)

Homeless: deduction for property used to provide living quarters (see H.R. 1617)

Homemakers: credits for employers hiring displaced (see H.R. 3569)

House of Representatives: require rollcall votes on passage of revenue or appropriation measures (see H. Res. 31)

Housing: credit for the elderly for purchasing locks and other security devices (see H.R. 3495)

———credit for installing security devices on residences (see H.R. 1365)

———credit for low- and middle-income homeowners or renters (see S. 980; H.R. 258, 1085; 2318, 2319)

———deduction of interest paid on debt secured by a home (see H. Con. Res. 37)

———deduction for certain savings accounts and home mortgage interest (see H.R. 78, 2146, 2147)

———deduction of contributions to first-home savings accounts (see H.R. 1079)

———deduction of contributions to homeownership plans (see H.R. 32, 2671)

———distribution from pension or annuity plans relative to acquiring a principal residence (see H.R. 1955)

———exempt depreciation on qualified low-income projects from the passive loss rules (see H.R. 907)

———extend period which qualified mortgage bonds and mortgage credit certificates may be issued (see S. 355)

———maintain current mortgage interest deduction (see S. Con. Res. 21)

———permanent the low-income credit (see H.R. 3797)

———restrictions on tax-exempt bonds used for residential rental properties (see H.R. 151)

———transitional relief for low-income housing projects investors (see H.R. 3036)

———treatment of unmarried individual who maintains a household (see H.R. 471)

———treatment of certain rents to all qualified heirs (see H.R. 2268)

———withdrawals from individual retirement accounts to purchase first principal residence (see H.R. 78, 1406, 2516)

Housing Affordability Act: enact (see S. 1479)

Hunger: contribution of tax refunds to certain trust fund (see H.R. 81)

Income: minimum tax (see H.R. 79)

———treatment of married individual maintaining a separate household (see H.R. 470)

Increase: oppose (see H. Res. 134)

Individual retirement accounts: penalty-free withdrawals for repair of residences (see H.R. 3638)

———cost of living adjustments relative to contribution deductions (see H.R. 2725)

———deduction for contributions (see S. 1069, 1588; H.R. 386, 1077, 3678, 3681)

———deduction for withdrawal for purchase of first home (see H.R. 78)

———exclude amounts withdrawn for payment of insurance premiums (see H.R. 3414)

———treatment (see H.R. 66, 3467, 3478)

———use of funds for long-term health care insurance premiums, educational expenses, and first home acquisition costs (see H.R. 2626)

———withdrawals for long-term care premiums (see H.R. 2133)

Industry: investment credit for domestically produced property (see H.R. 3841)

Insurance companies: consolidation with noninsurance companies (see S. 1344; H.R. 2510)

Intelligence Officer's Technical Tax Correction Act: enact (see H.R. 1291)

Internal Revenue Code: repeal nondiscrimination rules (see H.R. 2450)

Internal Revenue Code Penalty Reform Act: enact (see S. 1784; H.R. 2528)

Interstate commerce: transportation employees (see S. 815)

Investment credit (see H.R. 1543)

Investments: corporate stock acquisition indebtedness (see H.R. 954)

———deduction for retirement savings of nonworking spouse (see H.R. 682)

———exempt earnings on certain accounts (see S. 632; H.R. 1656)

———increase holding period for capital assets (see S. 645)

———index the basis of capital assets (see H.R. 1242)

———long-term capital gains rates (see S. 1286)

———repeal penalty for early withdrawal from retirement plans (see H.R. 663)

———small issue bonds for manufacturing facilities (see S. 1636)

———10-year basis recovery in the case of annuities under Government plans (see H.R. 805)

———transitional relief from the passive loss rules to certain investors (see H.R. 630)

———treatment of interest received by foreigners on certain portfolio investments (see H.R. 231)

IRS: credits against income tax to certain individuals maintaining households (see H.R. 266)

———identical standard deduction for heads of households, joint returns and surviving spouses (see H.R. 265)

———notification of excess withholding (see S. 811; H.R. 2279)

Kenosha, WI: issuance of tax-exempt bonds for local projects (see S. 1928; H.R. 3738)

Life insurance: contracts (see H.R. 3219)

———deduction for premiums paid on contract the beneficiary of which is a trust established for the benefit of a disabled individual (see H.R. 3488)

———increase amount of group life which may be provided by employer and excluded from income by employee (see H.R. 1479)

Local government: arbitrage rebate requirements (see H.R. 934)

———increase Federal payments in lieu of taxes (see H.R. 519)

———limiting Federal tax obligations (see S.J. Res. 28)

LSC: permanently extend the exclusion for amounts received under qualified group plans (see H.R. 292, 496)

Lumber trade: treatment of activities under passive loss rules (see S. 1692)

Married couples: allow certain individuals who file separate returns to be taxed as unmarried individuals (see H.R. 462, 2758)

Mass transportation: treatment of employer subsidies (see H.R. 3631)

Medicaid: use of tax-exempt bonds for inpatient health care facilities (see H.R. 157)

Medicare: election not pay premiums or receive certain benefits for tax purposes (see H.R. 558)

———increase excise tax on tobacco products and use revenue raised to reduce premiums (see H.R. 1808)

———private activity bond volume cap for States (see H.R. 1801)

———long-term care benefits (see H.R. 3047)

Medicare Catastrophic Coverage Surtax Repeal Act: enact (see S. 1388)

Members of Congress: credit for contributions to candidates (see H.R. 19)

———treatment of honorarium (see H.R. 2221)

Motor fuel: State and local taxes deductions (see H.R. 662)

Motor vehicles: investment tax credit for using clean-burning substances (see H.R. 2269)

———retail sales of used automobiles (see S. 567; H.R. 2041)

National dividend plan: establish (see H.R. 2103)

National Organ Transplant Trust Fund: designation of tax refund as donation (see H.R. 2490)

National Register of Historic Property: exempt properties listed from estate taxes (see H.R. 3659)

Natural gas: credit for producing from tight formations (see S. 383; H.R. 1476)

———domestic exploration and production (see S. 41; H.R. 658, 664, 760, 997, 2393)

———eliminate the requirement for certain refunds or penalties (see H.R. 3288)

———incentives for exploration and production (see S. 449)

———State ad valorem property taxes on interstate transmission property (see H.R. 2378)

Newspapers: tax incentives for construction of recycling facilities (see H.R. 3654)

Nondiscrimination rules: delay the implementation (see H.R. 1682)

Nonelective deferred compensation: clarify provisions relative to nonapplication of sec. 457 (see H.R. 3080)

Nonprofit Organizations Tax-Exempt Bond Reform Act: enact (see S. 1627)

Nuclear Decommissioning Reserve Fund Act: enact (see H.R. 1317)

Nuclear energy: deny tax deductions for loss on certain abandonments of powerplants (see H.R. 2654)

Organ transplants: use of tax returns for contributions to reduce costs (see H.R. 242)

Ozone Layer Conservation Act: enact (see S. 871)

Parental Choices in Child Care Act: enact (see S. 392)

Partnership for Long-Term Care Act: enact (see H.R. 3632)

Passive activity rules: certain credits not subject to (see H.R. 796)

Pensions: early retirement (see H.R. 2271)

———exempt retired public safety officers from the early withdrawal tax on distributions (see S. 1055)

———inflation adjustment of income limitations in retirement savings plans (see H.R. 3141)

———exemption of a portion of retirement benefits (see H.R. 396, 1085)

———3-year basis recovery rule (see H.R. 1279)

———treatment of certain employee annuities (see H.R. 2562)

———treatment of early distributions from qualified retirement plans (see H.R. 2385)

———treatment of amounts received as annuities or pensions by persons age 65 (see H.R. 1202)

———treatment of Federal annuities (see H.R. 214)

Petroleum: deny deductions for removal or liability costs attributable to an oil spill (see H.R. 2060, 2073)

———domestic exploration and production (see S. 41, 449; H.R. 658, 664, 760, 997, 2393)

———excise taxes on gasoline and diesel fuel (see H.R. 1023, H. Res. 41)

———importation of crude and refined products (see S. 161; H.R. 165)

———increase tax on leaded gasoline (see H.R. 2889)

———limit deduction for cost of cleanups (see H.R. 2532)

———oil spill damages and cleanup (see H.R. 2223)

———opposition to import fee on crude oil (see S. Res. 64; H. Res. 17)

———State and local governments right to purchase gasoline without Federal excise tax (see H.R. 298)

Poland: tax exemption of certain loans (see S. 1375)

Power resources: credit for certain projects (see H.R. 958)

Public utilities: benefits from corporate rate reduction on deferred tax revenues (see H.R. 1150)

———corporate rate reductions for certain customers (see H.R. 2493)

———treatment of rural cooperatives relative to book income preference (see H.R. 1193)

Public works: study local financing practices and provide more lenient treatment for small issuers of tax-exempt bonds (see H.R. 1867)

Radon: credit for repair expenditures (see S. 643)

———deduction for home improvements to mitigate effects (see H.R. 2005)

Railroads: retirement benefits (see H.R. 300, 394)

Ranchers: restore certain provisions (see H.R. 369)

Real property: age limitation for one-time tax exclusion (see H.R. 686, 3090)

———deduction for water and sewer service charges (see H.R. 938)

———exclusion of gain on certain sales of lands subject to ground leases (see S. 59; H.R. 2645)

———exclusion for capital gain from sales of real property acquired from FSLIC (see H.R. 447, 448)

———extend period during which certain property is to be placed in service to qualify for transition relief (see S. 1866, 1867; H.R. 3433, 3434)

———indexing on basis of principal residence (see H.R. 232)

———installment payments of taxes on sales of farms and other businesses (see H.R. 2526)

———interest on postponed estate tax (see H.R. 1214)

———passive loss limitation relative to deductions on certain rental activities (see H.R. 642, 2917)

———payment of estate taxes (see H.R. 1162)

———repeal estate tax inclusion relative to valuation freezes (see S. 838, 849)

———sale of principal residence (see H.R. 1287)

———sales of tangible personal property by nonresident persons (see H.R. 2230)

———tax-free distributions from individual retirement accounts to purchase first house (see S. 257)

———treatment of gains from the sale of principal residence relative to marriage of taxpayer (see H.R. 1579)

———treatment of certain activities (see H.R. 3732)

———treatment of certain rents relative to all qualified heirs (see S. 460)

———treatment of gain from sale of principal residence relative to health status of certain taxpayers (see S. 1435)

Recycled materials: excise taxes on certain virgin materials and establish trust funds for recycling (see H.R. 3737)

———tax on the sale of paper products not containing an amount of recovered materials as specified by EPA (see H.R. 1691)

Refuge Revenue Sharing Fund Act: enact (see S. 1150)

Refunds: statute of limitations for claims (see S. 753; H.R. 1847)

Research: expenditures (see S. 1173; H.R. 2573)

———tax incentive (see H.R. 1416)

Research and Experimental Credit Extension and Reform Act: enact (see S. 570)

Retirement income: study redirection of FICA and SECA taxes to retirement accounts (see H.R. 3083)

Return: inclusion of identification number of dependents (see H.R. 532)

———pay tax shown in installments (see H.R. 1782)

Rural areas: extend the exemption from the termination of small issue bonds for certain properties (see H.R. 2804)

———school loan payment tax deduction for physician who practices medicine in a rural community (see S. 954)

———tax credits to primary health services providers in manpower shortage areas (see S. 1060)

———taxation of electric or telephone cooperatives (see S. 988)

Rural Health Professionals Education Loan Interest Deduction Act: enact (see H.R. 1588)

Save America Tax Act: enact (see S. 1256)

Savings and Investment Incentive Act: enact (see S. 1682)

Securities: amend regulations relative to employee stock ownership plans (see S. 1171)

———exception from the arbitrage rebate requirement for tax-exempt bonds (see H.R. 3138)

———extend authority to issue tax-exempt small issue bonds (see H. Con. Res. 156)

———gratuitous transfers to employees (see H.R. 2992)

———inclusion of certain stock in gross income (see H.R. 945)

———repeal partial exclusion on interest on certain loans (see H.R. 2572)

———tax treatment of hedge bonds (see H.R. 3137)

Self-employed: deductions relative to health insurance (see S. 1381; H.R. 694, 1422, 1535, 1846, 3301)

Service organizations: tax-exempt cooperative (see S. 1515)

Sewage disposal: deductions for sewer taxes, rents, and similar sewer charges (see H.R. 2474)

———restrictions on tax-exempt bonds issued to provide management offices (see H.R. 1346)

———use of dedicated ad valorem taxes to meet requirement for treatment grants (see H.R. 2475)

Small business: regulatory flexibility analyses (see H.R. 2293)

———restore a capital gains differential for certain stock (see S. 348)

———restore certain provisions (see H.R. 369)

———tax credit for handicap accessibility (see H.R. 3652)

Small Business Disabilities Tax Credit Act: enact (see S. 1661)

Small Business Rehabilitation Relief Act: enact (see S. 1876)

Small Business Relief Act: enact (see S. 595)

Smoking and Health Advertising Act: enact (see H.R. 412)

Social Security: exclude tax-exempt interest from determination of taxable benefits (see H.R. 260)

———prohibit State and local governments from taxing benefits (see H.R. 848)

———return State and local taxes collected on benefits to appropriate trust fund (see H.R. 847)

———treatment of benefits (see H.R. 394)

Solar energy property: investment credit (see H.R. 2395)

Special Needs Adoption Assistance Act: enact (see S. 1628)

State and local governments: bonds (see S. Con. Res. 18)

———exclude certain income (see H.R. 256)

State sales tax: deduction (see H.R. 3599)

States: ad valorem property taxes on interstate transmission property (see H.R. 2378)

———authorize validation of former taxes in certain cases (see H.R. 1049)

———collection of taxes with respect to sales of tangible personal property by nonresidents (see S. 480)

———items mailed across borders (see S. Res. 80)

———limit authority relative to taxing income of certain Federal employees (see H.R. 2739)

———limiting Federal tax obligations (see S.J. Res. 28)

———moratorium and study relative to certain tax laws (see H.R. 1921)

———nonresident income tax (see S. 800; H.R. 1091, 1096, 1731)

———prohibit income tax on pensions of nonresidents (see S. 434; H.R. 1227)

———reallocate the distribution of Federal tax benefit ratio spending (see S. 186)

Strategic petroleum reserve: treatment (see H.R. 1558)

Targeted jobs credit: extend (see S. 720, 766; H.R. 2098)

Tax Credit for Families Act: enact (see S. 1196)

Tax-exempt organizations: amounts received from sales, rentals, or other dispositions of lists of members, customers, or contributors (see H.R. 2275)

———deny status of those that perform or finance abortions (see H.R. 624)

———permit private and community foundations to establish cooperative service organizations (see H.R. 2608)

———require certain information on returns (see H.R. 3636)

Telephone: excise tax on companies relative to charges on blocking access to certain exchanges (see H.R. 3201)

Thrift institutions: deduction of losses from failed financial institutions for persons not itemizing deductions (see S. 1157)

———reform legislation (see S. 538)

Tight Formations Tax Credit Restoration Act: enact (see S. 425)

Tips: exclusion from gross income (see S. 1815; H.R. 464)

Tobacco products: increase excise tax on cigarettes and deposit revenues in Federal Hospital Insurance Trust Fund (see H.R. 230)

———increase excise tax on products (see H.R. 718)

———increase excise tax on smokeless (see H.R. 154)

———promotion expenses of products (see S. 776; H.R. 1544)

———treat certain contributions as deductible expenses to certain tobacco funds or accounts (see H.R. 304)

Transportation: deduction for commuting expenses incurred on public mass transit (see H.R. 254)

———deny business deduction for amount paid exceeding normal tourist class fare (see H.R. 229)

———exclusion of employer subsidies for mass transit and van pooling (see S. 1522; H.R. 494, 2265, 3396)

U.S. citizens living abroad: prevent double taxation (see H.R. 2533)

———terminate exclusion from gross income (see H.R. 241)

———types of foreign source income excluded from gross income (see H.R. 1379)

U.S. Olympic Committee: mechanism to donate $1 to any overpayment of income tax (see H.R. 654)

U.S. Peace Tax Fund: establish (see S. 784; H.R. 1994)

Underground home heating oil storage tanks: allow credit to remove and replace (see H.R. 3710)

Unemployment: early termination of the Federal increase (see H.R. 2316)

———treatment of compensation (see H.R. 1203)

Urban areas: tax incentives for employment and development programs (see H.R. 69)

Valuation freezes: repeal provisions (see S. 1688)

Vietnamese Conflict: designation on income tax forms of contributions to POW/MIA rescue fund (see S. 1587)

Volunteer fire fighters: tax credits (see H.R. 1054)

Working Family Child Care Assistance Act: enact (see S. 601)

Youth: credit for contributions to programs designed to counsel school dropouts (see H.R. 815)

Booklets

No Use of Motor Fuel Taxes for Deficit Reduction: American Association of State Highway and Transportation Officials, 2027 [9FE]

Brochures

Gasoline Tax Increase for Deficit Reduction—An Easy Solution or No Solution at All? Associated General Contractors of America, 5108 [21MR]

Decisions

Utah County v. Intermountain Health Care: Utah State Supreme Court, 12827 [21JN]

Declarations

Tax Freedom Day: Los Angeles County, CA, Board of Supervisors, 8196 [4MY]

Descriptions

Outstanding bond limitations of hospitals providing insufficient service to low-income individuals (H.R. 2207), 8086 [3MY]

Repeal of section 89 relative to employer-provided insurance benefits, 27656 [7NO]

Restrictions on use of tax-exempt bonds for residential rental properties, 147 [3JA]

Simplification of antidiscrimination rules applicable to certain employee benefit plans (S. 1129), 10980-10983 [6JN]

———(H.R. 1864): Representative Rostenkowski, 6449 [13AP]

Treatment of interest on loans to acquire certain employer securities (S. 1303), 14348 [12JY]

Documents

Full Employment and Balanced Growth Act (excerpt), 8049 [3MY]

Essays

Tax Simplification—``Lets Play Flatball'': Karen Quich, 2438-2444 [22FE]

Explanations

Corporate tax refunds for net operating losses (S. 1506), 18403 [3AU]

Simplification of corporate minimum tax under H.R. 1761, 5938 [11AP]

Simplified health arrangements meeting part-time employee taxation requirements (S. 654), 4831 [17MR]

Factsheets

Excise Tax on Cigarettes Under S. 801, 6587 [13AP]

Taxation of Governmental Employees' Vacation and Sick Pay, 28703 [14NO]

Letters

Aviation trigger tax: American Association of State Highway and Transportation Officials, 16213 [25JY]

Capital gains differential: Ronald A. Pearlman, 8498 [9MY]

Capital gains tax, 22220 [28SE]

———President Bush, 21587 [26SE], 22227 [28SE]

———Representative Andrews, 18885 [4AU]

———Ronald A. Pearlman, Joint Committee on Taxation (sundry), 29108 [15NO]

———Susan Engeleiter, SBA, 22216 [28SE]

———Wisconsin business leaders, 3426 [3MR]

Day care centers: Business Coalition for Fair Competition, 22285 [28SE]

———Christian Life Commission, 22284 [28SE]

———National Child Care Association, 22283 [28SE]

———National Conference of Catholic Bishops, 22284 [28SE]

———National Federation of Independent Business, 22284 [28SE]

———Society for Human Resource Management, 22283 [28SE]

———U.S. Chamber of Commerce, 22284 [28SE]

———William Donald Schaefer, Governor of Maryland, 23379 [5OC]

Diversion of aviation user taxes: Aircraft Owners & Pilots Association, 15078 [18JY]

Employer-provided insurance benefits (section 89 of Tax Reform Act), 10090 [24MY]

———Alan P. Cleveland, 10163 [24MY]

———Citizens for a Sound Economy, 26426 [27OC]

———D&J Foods, Inc., 10889 [6JN]

———Glen D. Dedow, 10889 [6JN]

———Howard C. Hansen, 10890 [6JN]

———Jean Lowell, 10890 [6JN]

———Jeffrey Rogers, 10888 [6JN]

———Kathleen and Daniel Nickolson, 10890 [6JN]

———N.H. Vlasek, 10889 [6JN]

———National Federation of Independent Business, 26425 [27OC]

———National Small Business United Organization, 6124 [12AP]

———Packaging Specialties, Inc., 13318 [23JN]

———Richard H. Sommerfield, 10890 [6JN]

———Robert G. Alexander, 10890 [6JN]

———Robert P. Fine, 8870 [10MY]

———U.S. Chamber of Commerce, 26426 [27OC]

———Wilfred J. Riopelle, 10890 [6JN]

———William C. Nolan, Jr., 13318 [23JN]

———William R. Walker, 10890 [6JN]

Farm Debt Tax Reform Act: Save the Family Farm Coalition, 9838 [18MY]

Federal tax on gasoline and diesel fuel: Francis B. Francois, 2469 [22FE]

———Kermit V. Kiebert, Idaho Dept. of Transportation, 2469 [22FE]

———NAACP, 3561 [7MR]

Increased reporting and compliance measures of U.S. companies controlled by foreign entities: Nicholas F. Brady, Sec. of the Treasury, 24596 [13OC]

Medicare Catastrophic Coverage Surtax Repeal Act: Gerald W. McEntee, 15924 [24JY]

Revenue options: Joint Committee on Taxation, 8379, 8380 [4MY]

Small Business Rehabilitation Relief Act: National Federation of Independent Business, 28709 [14NO]

———National Small Business United, 28709 [14NO]

———Small Business Legislative Council, 28709 [14NO]

———Wisconsin Grocers Association, Inc., 28709 [14NO]

———Wisconsin Independent Businesses, Inc., 28709 [14NO]

———Wisconsin Manufacturers & Commerce, 28709 [14NO]

———Wisconsin Restaurant Association, 28709 [14NO]

State taxation of railroads: Gil Carmichael, 31342 [21NO]

———John H. Riley, 31342 [21NO]

Tax credits for small business complying with requirements for public accommodations for the disabled: National Federation of Independent Business, 19841 [7SE]

Tax on alcoholic beverages: Bobby Unser, Jr., Beer Drinkers of America, 10424 [31MY]

———National Licensed Beverage Association, 20886 [19SE]

Tax simplification: R.A. Goodwin, 2444 [22FE]

Tax treatment of television ministries: IRS, 2173 [9FE], 4047 [13MR]

Taxation of certain post-retirement income and benefits: Carolyn Zollar, 10772 [2JN]

———Coalition for Cooperative Education, 10771 [2JN]

———Green Thumb, Inc., 10771 [2JN]

Taxation of vacation and sick leave benefits: Gayle G. Morin, 28703 [14NO]

———Mary E. Oppenheimer, 28702 [14NO]

Use of fuel excise tax to balance budget: President Bush, 7904 [3MY]

Lists

Cosponsors of H. Res. 41, excise taxes on gasoline and diesel fuel, 2027 [9FE], 3561, 3562 [7MR]

Organizations opposing use of motor fuel taxes to reduce budget deficit, 7899-7904 [3MY]

Organizations supporting repeal of section 89 relative to employer-provided insurance benefits, 26425 [27OC]

Organizations supporting S. 350, employee benefits reform, 6127 [12AP]

Private Sector Penalty Task Force members, 25655 [24OC]

State resolutions opposing use of motor fuel taxes to reduce budget deficit, 7899 [3MY]

Memorials of legislature

Alaska, 16818 [28JY], 17489 [1AU]

Arizona, 5895 [10AP]

Arkansas, 5338 [3AP], 5997 [11AP]

California, 3568 [7MR], 5379 [4AP], 14815 [17JY], 16203 [25JY], 16670 [27JY], 21378 [22SE], 21499 [25SE], 22412 [28SE], 24682 [16OC], 25498 [23OC]

Idaho, 2469 [22FE], 3142 [1MR], 5895 [10AP]

Illinois, 14571 [13JY], 17489 [1AU]

Indiana, 5683 [6AP]

Louisiana, 13623 [27JN], 14017 [10JY], 14814 [17JY]

Maine, 9996 [22MY], 10962 [6JN], 14815 [17JY]

Michigan, 14017 [10JY], 14571 [13JY], 31244 [21NO]

Montana, 10961 [6JN]

Nevada, 6805 [17AP], 11899 [15JN], 14571 [13JY], 14815 [17JY]

New Mexico, 6805 [17AP]

Oregon, 18672 [3AU], 19924, 19925 [7SE]

Texas, 10789 [5JN], 10965 [6JN]

Washington, 26345 [26OC]

Messages

Tax Treaty With Member States of the Council of Europe and the Organization for Economic Cooperation and Development: President Bush, 27921 [8NO]

Papers

IRA-Plus—Myths and Realities, 28655 [14NO]

Prescription Drug Prices—Are We Getting Our Money's Worth? Committee on Aging (Senate, Special), 16839 [31JY]

Petitions

Calhoun County, TX, Commissioners Court, 14018 [10JY]

Fort Worth, TX, City Council, 11820 [14JN]

Hutchison County, TX, Council, 14571 [13JY]

Lewisville, TX, City Council, 14816 [17JY]

National Association of Governmental Labor Officials, 20052 [12SE]

Nevada Legislative Commission, 108 [3JA], 320 [20JA]

Older Iowans' Legislature, 28705 [14NO]

Plattsburgh, NY, City Council, 14993 [18JY]

San Patricio County, TX, Council, 8074 [3MY]

Sealy, Ray, 7546 [26AP]

Waller County, TX, Council, 7546 [26AP]

Polls of opinion

Federal spending, taxes, and the budget deficit: Citizens for a Sound Economy Foundation, 7105-7107 [19AP]

Uses of new higher taxes within budget: Roper Organization, 8060 [3MY]

Questions and answers

Federal use tax legislation, 5447 [4AP]

Remarks in House

Accumulated earnings, 228 [4JA]

Adoption: deduction for expenses (H.R. 1205), 3196 [1MR], 3669 [7MR]

Aeronautics: diversion of user taxes, 15077 [18JY]

———interest deduction for indebtedness incurred in certain takeovers, 9412 [16MY]

Aged: extend targeted jobs tax credit to certain employees, 232 [4JA]

———simplified tax returns for senior citizens, 19114 [4AU]

———taxation of income, 9585 [17MY]

———treatment of health benefits for retirees (H.R. 1213), 3080 [1MR], 3183 [1MR]

Agriculture: limit a previous owner's right of first refusal relative to certain resale of farm property (H.R. 2469), 11567-11569 [13JN]

———nonexempt cooperatives to elect patronage-sourced treatment for certain gains and losses (H.R. 2353), 9421 [16MY]

———farm estate tax valuation (H.R. 2336), 8885 [11MY]

———passive loss (H.R. 1086), 2577 [22FE]

———withholding for employees (H.R. 2859), 14066 [11JY]

Alaska: deduction for oil spill cleanup, 20432 [14SE]

Alcoholic beverages: increase taxes (H.R. 1604), 5290 [23MR]

———reduction of occupational tax on small retail liquor and beer dealers (S. 1644), 26101 [25OC]

———reduce the occupational taxes on certain dealers (H.R. 3556), 26576 [31OC]

Alzheimer's disease: tax deductions for home health care and adult day care, 277 [19JA]

Anti-Drug Resource Enhancement Act: enact (H.R. 976), 2164 [9FE]

Armed Forces: treatment of certain deductions relative to members of Reserve units (H.R. 1142), 3055 [28FE]

Awards: exclusion of certain, received for information leading to arrests (H.R. 3356), 22188 [27SE]

Banks and banking: discount rules relative to certain short-term obligations of small banks (H.R. 2605), 11611 [13JN]

———pro rata allocation of interest expense of financial institutions to tax-exempt bonds (H.R. 3711), 30053 [17NO], 31812 [21NO]

———treatment of financially troubled institutions (H.R. 1324), 3811 [8MR]

Budget: restrict total outlays and reduce deficit by use of capital gains tax revenues (H.R. 2154), 8417 [4MY]

Business: compliance relative to health care coverage for part-time employees, 20950 [20SE]

———escrow bond deal abuses, 2591 [22FE]

———incentives to invest in domestic companies, 2353 [21FE]

———repeal sec. 89 of Internal Revenue Code relative to insurance, 10421 [31MY], 11837 [14JN]

———simplify corporate minimum tax (H.R. 1761), 5937 [11AP]

Capital gains: tax treatment, 2604 [22FE], 2823 [28FE], 3997 [9MR], 16440 [26JY], 19480 [4AU], 19960 [11SE], 20096 [12SE], 20640 [18SE], 20724, 20759 [19SE], 20949, 20950-20952, 20980 [20SE], 21187-21189 [21SE], 21400, 21402 [22SE], 21457-21460, 21491 [25SE], 21518-21524, 21550, 21553, 21555, 21556, 21560, 21569-21572, 21585-21588 [26SE], 21755 [26SE], 21766-21772, 22056 [27SE], 22201 [28SE], 22237-22242 [28SE], 22467, 22468 [28SE], 22729 [2OC], 23643 [5OC], 24715 [16OC], 26196 [26OC], 26890 [1NO], 28177 [9NO], 29626 [17NO]

———tax treatment (H.R. 461), 225 [4JA]

———tax treatment (H.R. 1029), 2227 [21FE]

———tax treatment (H.R. 1599), 5329 [23MR]

———tax treatment (H.R. 1601), 5329 [23MR]

———tax treatment (H. Con. Res. 42), 1887 [7FE]

———temporary reduction for noncorporate taxpayers (H.R. 3628), 28236, 28240 [9NO]

Children: designation of tax refunds to fund social services (H.R. 3082), 21523 [26SE]

Chlorofluorocarbons: taxation, 4124 [14MR]

Civil tax penalty: reform, 18224 [3AU]

Clergy: treatment of parsonage allowances (H.R. 809), 1638 [2FE]

Committee on Housing and Tax Policy (Select): establish (H. Res. 113), 5164 [22MR]

Congressional budget: setting forth (H. Con. Res. 106), Frenzel motion to instruct conferees, 8610-8613 [9MY]

Congressional Salary and Tax Act: enact (H.R. 1014), 2222 [9FE]

Construction industries: exceptions from rules on contributions of assistance (H.R. 118), 291 [19JA]

Contracts: home construction (H.R. 1449), 4461 [15MR]

———warranty and service coverage (H.R. 3592), 27721 [7NO]

Cooperative societies: treatment of income relative to safe harbor leases (H.R. 2796), 13975 [29JN]

Corporations: deny deduction for interest on certain corporate acquisition indebtedness (H.R. 615), 1125 [27JA]

———discourage U.S. companies from using foreign tax havens (H.R. 2489), 10187 [24MY]

———foreign tax credit limitation interest allocation, 10722 [1JN]

———mergers and acquisition, 9392 [16MY]

———treatment of certain, engaged in manufacturing in certain foreign countries (H.R. 515), 254 [19JA]

———treatment of passive income (H.R. 2503), 10245 [25MY]

Courts: civil tax penalty reform, 19125, 19128 [4AU]

Credit unions: taxation, 18564 [3AU]

Day care: block grant (H.R. 1708), 11954 [15JN], 12734 [21JN]

———credit, 4151 [15MR], 4712 [16MR], 5129 [22MR], 6359 [12AP], 9324, 9325 [16MY], 21548 [26SE], 22283 [28SE], 23330 [5OC], 23359, 23391 [5OC], 25064 [18OC], 29618 [16NO], 30393 [20NO]

———credit (H.R. 994), 2179 [9FE]

———credit (H.R. 1282), 3665 [7MR]

———increase exemption, 9124 [15MY]

Day care facilities: credit for improvements or construction (H.R. 3334), 21511 [25SE]

Deaf Taxpayer Assistance Act: enact, 233 [4JA]

Disaster: relief for certain losses (H.R. 3560), 26704 [31OC]

Earned income tax credit: adjustment (H.R. 2637), 11828 [14JN]

———expansion, 15343 [20JY]

———increase for dependent care expenses (H.R. 882), 3035 [28FE]

———increase for households with preschool and school age children (H.R. 2543), 10792 [5JN], 13864 [28JN]

———reform, 4059 [14MR]

Earthquakes: construction standards (H.R. 3624), 28345 [9NO], 30657 [20NO], 31821, 31822 [11DE]

Economic conditions: tax increase, 21191 [21SE]

Education: benefits under assistance programs (H.R. 1165), 2822 [28FE]

———benefits under assistance programs (H.R. 2037), 7061 [19AP]

———credit for religious schools, 230 [4JA]

———deduction for contributions to savings accounts (H.R. 70), 2511 [22FE]

———deduction for contributions to savings accounts (H.R. 3665), 30071 [17NO]

———deduction for contributions to savings accounts (H.R. 3839), 31790 [21NO]

———deduction for interest on educational loans (H.R. 747), 1369 [31JA], 1632 [2FE]

———exclude student loan as income from Federal aid programs eligibility, 8671 [9MY]

———impact of school switching on tuition tax credits, 31810 [21NO]

———incentives for recruitment and retention of mathematics and science teachers (H.R. 3580), 27073 [2NO]

———treatment of discharges of indebtedness under certain student loans (H.R. 3518), 25798 [24OC]

———treatment of institutions of scientific research, 1167 [27JA]

———treatment of prepaid college tuition (H.R. 1908), 6655 [13AP]

Elderly Home Care Tax Credit Act: enact, 228 [4JA]

Election campaigns: designation of tax payments to Presidential campaigns (H.R. 1671), 5364 [4AP]

———limit certain public funding (H.R. 587), 336 [20JA]

Employee stock ownership plans: provisions of budget reconciliation (H.R. 3299), 31120-31123 [11DE]

———tax-free interest on certain loans interest (H.R. 3364), 24533 [12OC]

Employment: deductions for employer-provided family leave (H.R. 1141), 3047 [28FE]

———equitable and uniform compensation treatment, 18200 [3AU]

———simplify the antidiscrimination rules applicable to certain benefit plans (H.R. 1864), 6447 [13AP], 6667 [13AP]

Employment tax: treatment of certain technical personnel (H.R. 3741), 30214 [19NO]

Enterprise zones: establish (H.R. 193), 128 [3JA], 21564 [26SE]

Estate, gift, and generation skipping taxes: repeal, 232 [4JA]

Excise taxes: regressive and inefficient, 2218 [9FE]

Families: increasing certain exemptions (H.R. 517), 289 [19JA]

———refundable credit to parents with dependents under age 6 (H.R. 2008), 14376 [12JY]

Family Living Wage Act: enact (H.R. 1104), 2787 [23FE]

Farm credit banks: treatment of bad debts (H.R. 1565), 5177 [22MR]

First Time Homebuyers Act: enact (H.R. 239), 91 [3JA]

Flat rate tax system, 216 [4JA]

Food industry: possession credits not allowable with respect to income from production or marketing of certain products (H.R. 1524), 5120 [21MR]

Foreign loans (H.R. 2697), 12797 [21JN]

Foreign Subsidiary Tax Equity Act: enact (H.R. 2489), 10085 [24MY]

Handicapped: deductions for making homes accessible (H.R. 152), 167 [3JA]

Hazardous substances: limit deduction of cleanup costs (H.R. 2532), 13855 [28JN]

Health care: court decision on tax exemption status for organizations performing charitable functions, 12827 [21JN]

———outstanding bond limitations of hospitals providing insufficient service to low-income individuals (H.R. 2207), 8086 [3MY]

Health insurance: amounts used to pay long-term care premiums (H.R. 2132), 7485 [26AP]

———deduction for self-employed, 7558 [26AP]

———deduction for self-employed (H.R. 694), 1189 [27JA]

———deduction for self-employed (H.R. 1846), 6349, 6350 [12AP]

———delay effective date of effectiveness of Internal Revenue Code's section 89 (S. 89; H.R. 634), 8870 [10MY], 10088-10093 [24MY]

———family plans, 20712 [18SE]

———incentives to encourage high deductible (H.R. 3440), 24119 [11OC], 24179 [12OC]

———postretirement and long-term care benefits provided by pension plans (H.R. 1865), 7887 [2MY]

———postretirement and long-term care benefits provided by pension plans (H.R. 1866), 7887 [2MY]

———reconciliation of section 89 of Internal Revenue Code on employer-provided benefits, 373 [24JA], 1664 [2FE], 6666 [13AP], 15154 [19JY], 15729 [21JY]

———repeal nondiscrimination rules on employee benefit plans, 22033-22044 [27SE], 22461, 22464, 22474 [28SE], 27721 [7NO]

———repeal nondiscrimination rules on employee benefit plans (H.R. 634), 4146 [14MR], 4995 [20MR], 6821 [17AP], 10731 [1JN], 16772 [28JY], 19113 [4AU], 19680 [6SE], 20950 [20SE], 22184 [27SE]

———revise civil penalty provisions (H.R. 2528), 10497-10501 [1JN], 19140-19145 [4AU]

———simplify rules on benefits provided under discriminatory group plans (H.R. 1846), 6349, 6350 [12AP]

———status of Blue Cross and Blue Shield companies which cover high-risk individuals (H.R. 2191), 7875 [2MY]

———treatment of long-term care contracts (H.R. 421), 168 [3JA]

———withdrawals from individual retirement plans for long-term care premiums (H.R. 2133), 7485 [26AP]

Housing: amend provisions relative to individuals installing security devices on residences (H.R. 1365), 4018 [9MR]

———cost-effective homeownership programs, 6641 [13AP]

———eliminate capital gains tax on sale of principal residence, 14015 [10JY]

———home mortgage interest deduction, 1156 [27JA], 1679 [6FE]

———home savings accounts, 2589 [22FE], 3057 [28FE]

———low-income credit, 30707 [21NO]

———low-income credit (H. 2318), 9018 [11MY]

———low-income credit (H.R. 3797), 31787 [21NO]

———low-income credits to buildings relative to federally declared disasters (H.R. 3637), 28344 [9NO]

———restrictions on tax-exempt bonds used for residential rental properties (H.R. 151), 147 [3JA], 1361 [31JA]

———sale of principal residence (H.R. 686), 1156 [27JA]

———sale of principal residence (H.R. 1287), 3560 [7MR], 8807 [10MY]

———tax-free distributions to purchase a first home (H.R. 798), 1866 [7FE]

Individual retirement accounts: deduction for certain investments (H.R. 956), 2175 [9FE]

———expansion of deduction, 22201-22242 [28SE]

———penalty-free withdrawals for repair of residences (H.R. 3638), 28286 [9NO]

———treatment of contributions, 3846 [9MR], 21520, 21522 [26SE], 21765, 21766, 21770, 21771 [27SE], 26960 [2NO]

———treatment of contributions (H.R. 3478), 24926 [17OC]

———treatment of contributions (H.R. 3681), 29590 [16NO]

———use of funds for long-term health care insurance premiums, educational expenses, and first home acquisition costs (H.R. 2626), 11629 [13JN], 11956 [15JN]

Insurance companies: consolidation with noninsurance companies (H.R. 2510), 10259 [25MY]

Investments: exempt earnings on certain accounts (H.R. 1656), 5354 [3AP]

IRS: agency reform, 16459 [27JY]

———elimination of certain positions, 16792-16796 [28JY]

———user fee program exemption (H.R. 153), 127 [3JA]

Kenosha, WI: issuance of tax-exempt bonds for local projects (H.R. 3738), 30217 [19NO]

Lincoln Savings and Loan of California: investigation, 28178 [9NO]

Life insurance contracts (H.R. 3219), 19665 [6SE]

———treatment of payments under contracts to terminally ill individuals (H.R. 3734), 30213 [19NO]

Low-Income Housing Credit Act: enact (H.R. 2319), 9011 [11MY]

Medicare: election not pay premiums or receive certain benefits for tax purposes (H.R. 558), 16765 [27JY]

———financing of certain benefit improvements (H.R. 974), 5180 [22MR]

———private activity bond volume cap for States (H.R. 1801), 21184 [20SE]

Medicare Catastrophic Coverage Surtax Repeal Act: enact, 11248 [7JN]

Members of Congress: tax treatment of honorarium (H.R. 2221), 8014 [3MY]

Military dependents: user fees at military hospitals, 1727 [7FE]

Motor vehicles: investment tax credit for vehicles fueled by clean-burning substances (H.R. 2269), 8735 [9MY]

———sale of certain used automobiles (H.R. 2041), 7087 [19AP]

National Organ Transplant Trust Fund: designation of tax refund as donation (H.R. 2490), 10190 [24MY]

National Park Service: historic preservation tax credit, 1367 [31JA]

Natural gas: credit for producing from tight formations (H.R. 1476), 4703 [16MR]

———eliminate the requirement for certain refunds or penalties (H.R. 3288), 20935 [19SE]

———incentives for exploration (H.R. 760), 1377 [2FE]

———State ad valorem property taxes on interstate transmission property (H.R. 2378), 9479 [17MY]

Newspapers: incentives for construction of recycling facilities (H.R. 3654), 28958 [14NO]

Nondiscrimination rules: delay the implementation (H.R. 1682), 5633 [5AP]

Nonelective deferred compensation: clarify provisions relative to nonapplication of section 457 (H.R. 3080), 18225 [3AU]

Nuclear energy: deny deductions for loss on certain abandonments of powerplants (H.R. 2654), 12424 [20JN], 12452 [20JN]

Partnership for Long-Term Care Act: enact (H.R. 3632), 28354 [9NO]

Passive activity rules: application to certain credits (H.R. 796), 1378 [2FE], 1641 [2FE]

Pensions: excise tax, 20948 [20SE]

———excluding portion (H.R. 1085), 2578 [22FE]

———individual retirement accounts, 3412 [2MR]

———treatment of Federal annuities (H.R. 214), 182 [3JA]

Petroleum: effects of tax increase, 7869 [2MY]

———import fee (H. Res. 35), 215 [4JA]

———incentives for exploration (H.R. 760), 1377 [2FE]

———incentive to increase domestic production (H.R. 997), 2206 [9FE]

———increase tax on gasoline and diesel fuel (H. Res. 41), 246 [19JA], 2027 [9FE], 5108 [21MR]

———increase tax on gasoline and gasohol, 2611 [23FE], 8726 [9MY]

———increase tax on gasoline and other motor fuels (H.R. 1023), 2366 [21FE]

———increase tax on leaded gasoline (H.R. 2889), 14621 [13JY]

———increase tax to reduce budget deficit (H.R. 41), 1181 [27JA], 1703 [6FE]

———increase tax to provide additional revenues to Federal mass transit accounts (H.R. 2233), 8426 [4MY]

———limit deduction of cleanup costs (H.R. 2532), 13855 [28JN]

———taxation, 1356 [31JA]

Public lands: Federal payments in lieu of taxes to counties, 295 [19JA]

Public utilities: amend provisions relative to benefits from corporate rate reduction on deferred tax revenues (H.R. 1150), 3033 [28FE]

———corporate rate reductions for certain customers (H.R. 2493), 10249 [25MY]

———treatment of rural cooperatives relative to book income preference (H.R. 1193), 3184 [1MR]

Public works: lenient treatment for small issuers of tax-exempt bonds (H.R. 1867), 6662 [13AP]

Radon: individuals involved in prevention measures in buildings (H.R. 1362), 4015 [9MR]

Rates: increase, 21524 [26SE]

Real property: amending renting tax law (H.R. 2917), 14021 [10JY]

———application of passive loss limitation relative to tax deductions on rental properties (H.R. 642), 355 [24JA]

———interest on postponed estate tax (H.R. 1214), 3173 [1MR]

———payment of estate taxes (H.R. 1162), 3043 [28FE]

———sales of tangible personal property by nonresident persons (H.R. 2230), 8198 [4MY]

———tax deduction where property is used to provide living quarters for a homeless family (H.R. 1617), 5325 [23MR]

Recycled materials: sale of paper products not containing an amount of recovered materials as specified by EPA (H.R. 1691), 5656 [5AP], 23664 [6OC]

Refunds: statute of limitations for claims (H.R. 1847), 6348 [12AP]

Religion: IRS treatment of television ministries, 2173 [9FE]

Research: incentive for increasing activities (H.R. 1416), 4472 [15MR], 5193 [22MR]

———tax treatment of expenses, 11274 [7JN]

Rural areas: extend the exemption from the termination of small issue bonds for certain properties (H.R. 2804), 14002 [29JN]

Rural Health Professionals Education Loan Interest Deduction Act: enact (H.R. 1588), 10067 [23MY]

Save, America Act: enact (H.R. 2021), 6876 [18AP]

Securities: exception from the arbitrage rebate requirement for tax-exempt bonds (H.R. 3138), 19464 [4AU]

———extend authority to issue tax-exempt small issue bonds (H. Con. Res. 156), 13225 [22JN], 14007 [29JN]

———repeal partial exclusion of interest on certain loans (H.R. 2572), 11215 [7JN]

———tax treatment of hedge bonds (H.R. 3137), 19464 [4AU]

Sewage disposal facilities: State issuance of tax-free bonds, 4003 [9MR]

Small business: effects of estate-freeze rules on family-owned business, 11256 [7JN]

———impact of tax reduction, 27173 [3NO]

———tax credit for handicap accessibility (H.R. 3652), 28944 [14NO]

Social Security: extend the Federal tax refund offset program used in child support enforcement (H.R. 2867), 14494 [12JY]

States: taxation of pension income of nonresidents (H.R. 1227), 3082 [1MR]

Tax Freedom Day: observance, 8196 [4MY]

Tax Reform Act: clarify language relative to step grandchildren, 31822 [11DE]

Tax-exempt organizations: IRS report on rules applicable to television ministries, 4047 [13MR]

———tax treatment of certain unrelated business income, 8737 [9MY]

Taxpayer Installment Act: enact (H.R. 1782), 6076 [11AP]

Telephone: excise tax on companies relative to charges on blocking access to certain exchanges (H.R. 3201), 19443 [4AU]

Timber: preferential capital gains rate (H.R. 1744), 5795 [6AP]

Tips: treatment (H.R. 464), 223 [4JA]

Tobacco industry: increase tax on cigarettes (H.R. 1452), 4454 [15MR]

———increase tax on cigarettes (H.R. 1603), 5279 [23MR]

———increase tax on cigarettes (H.R. 1604), 5290 [23MR]

———increase tax on products (H.R. 718), 9597 [17MY], 15972 [24JY]

———promotion expenses of tobacco products (H.R. 1544), 5064 [21MR]

Transportation: credit for employer-sponsored van polls and mass transit subsidies (H.R. 3396), 23112 [3OC]

———treatment of certain benefits furnished by an employer (H.R. 2265), 8461 [8MY]

U.S. Peace Tax Fund: establish (H.R. 1994), 6631 [13AP]

U.S. citizens working abroad: international double taxation of certain income (H.R. 2533), 10727 [1JN]

———types of foreign source income excluded from gross income (H.R. 1379), 4107 [14MR]

Volunteer fire fighters: tax credit (H.R. 1054), 2560 [22FE], 4127 [14MR]

Remarks in Senate

Abortion: disallow exemption for child born alive after induced (S. 162), 807 [25JA]

———exemption status of abortion facilities (S. 1513), 18411 [3AU]

Aeronautics: nonrefundable credit for purchase of Mode C equipment for transponders (S. 1843), 27205 [6NO]

Aged: treatment of post-retirement income and benefits (S. 1120), 10770 [2JN]

Agriculture: extension for the issuance of first-time farmer bonds (S. 1221), 13061 [22JN]

———farmer income averaging (S. 610), 4576 [16MR]

———farmer income averaging (S. 1753), 24511 [12OC]

———limit a previous owner's right of first refusal relative to certain resale of farm property (H.R. 2469), 31396 [21NO]

———relief for bankrupt farmers, 8752 [10MY]

———unemployment compensation law relative to small family farms (S. 662), 4862 [17MR]

Alcoholic beverages: reduction of occupational tax on small retail liquor and beer dealers (S. 1619), 20311 [13SE]

———reduction of occupational tax on small retail liquor and beer dealers (S. 1644), 20886 [19SE]

Aliens: exempt certain educational and training grants from income tax (S. 1155), 11420 [9JN]

American Association of Retired Persons: tribute to Tax-Aide Program, 13466 [23JN]

Amtrak: multiple State liability for employees, 31339 [21NO]

Assets: indexing (S. 664), 4863, 4865 [17MR]

———indexing (S. 182), 831 [25JA]

Bankruptcy: State property taxes (S. 1114), 10672 [1JN]

Banks and banking: reform legislation (S. 538), 3759 [8MR]

Baucus, Senator: commend on handling of tax technical corrections bill, 1333 [31JA]

Brokers: reporting requirements (S. 1349), 15060 [18JY]

Budget: value added tax restricted to deficit and debt reduction (S. 442), 2672 [23FE]

Business: additional deduction to employers for costs of providing family birth, adoption, or child illness leave (S. 373), 1935 [8FE]

———capital gains and assets rates (S. 1311), 14589 [13JY]

———corporate refunds on certain back net operating losses (S. 1506), 18402 [3AU]

———less frequent deposits of payroll taxes of low-paid employees (S. 1618), 20311 [13SE]

———limit interest deduction on corporate stock acquisition indebtedness (S. 325), 1511 [2FE]

Capital gains: deficit reduction, 16067 [25JY]

———tax treatment, 1766, 1769 [7FE], 1857 [7FE], 1906 [8FE], 3425 [3MR], 4425 [15MR], 4686 [16MR], 11372, 11375 [8JN], 11542 [13JN], 18884 [4AU], 20622 [15SE], 22073 [27SE], 22295 [28SE], 22586 [29SE], 22883 [3OC], 25290 [19OC], 26114, 26115, 26116 [26OC], 26380, 26382, 26422-26435 [27OC], 26985-26988 [2NO], 27565 [6NO], 28044 [9NO]

———tax treatment (S. 171), 820-821 [25JA], 2922 [28FE], 9564 [17MY]

———tax treatment (S. 411), 2120, 2122 [9FE]

———tax treatment (S. 869), 7679 [1MY]

———tax treatment (S. 1771), 25284 [19OC]

———tax treatment (S. 1938), 30548-30552 [20NO]

———temporary reduction of noncorporate taxpayers (H.R. 3628), 28645-28659, 28665-28695 [14NO], 29102-29112 [15NO]

———temporary reduction of noncorporate taxpayers (H.R. 3628), unanimous-consent agreement, 28100-28106 [9NO]

Charities: contributions (S. 1503), 18399 [3AU]

———contributions of appreciated property (S. 1577), 19006 [4AU], 24703 [16OC]

———treatment of limitations on contributions of certain items (S. 262), 1014 [25JA]

Child Support Enforcement Extension Act: enact (S. 1555), 18968 [4AU]

Children: basic standard tax deduction for dependents (S. 28), 576 [25JA]

———credit for restraint systems used in motor vehicles (S. 117), 729 [25JA]

———refundable credit to parents for dependents under age 5 (S. 159), 800 [25JA]

———treatment of damages awarded from injuries or sickness (S. 1119), 10769 [2JN]

———treatment of expenses used for care (S. 412), 2122-2125 [9FE], 3162 [1MR]

Citizens Drug Control Contribution Act: enact (S. 1956), 31465 [21NO]

Citizens for a Sound Economy Foundation: release of poll on budget deficit, 7104 [19AP]

Community Revitalization Tax Act: enact (S. 342), 1547-1549 [2FE], 7385 [19AP]

Construction industries: exceptions on contributions in assistance to construction (S. 435), 2651, 2652 [23FE], 22879 [3OC]

Controlled substances (S. 1892), 29406 [16NO]

Cooperative societies: safe harbor leases for rural electric cooperatives (S. 1580), 19007 [4AU]

———treatment of gains or losses from sale of certain assets (S. 1273), 13421 [23JN]

———treatment of gains or losses from sale of certain assets (S. 1273), star print, 15675 [20JY]

Corporations: capital gains, 1340 [31JA]

———tax deduction for dividends (S. 1161), 11508 [13JN]

———treatment of interest on loans to acquire certain employer securities (S. 1303), 14346 [12JY]

Courts: clarify remedial jurisdiction of inferior Federal districts (S. 34), 591-594 [25JA]

Day care: credit, 11744 [14JN], 24247-24249 [12OC], 26988 [2NO]

———credit (S. 187), 839 [25JA]

———credit against tax for employers providing onsite facilities (S. 842), 7271 [19AP]

DISC: loans (S. 206), 910 [25JA]

Domestic Corporation Taxation Equality Act: enact (S. 1139), 11118 [7JN]

Drug abuse: exemption for television campaign, 23515 [5OC]

———fund treatment programs by increasing taxes on cigarettes, beer and distilled spirits, 10573-10588 [1JN]

Earned income tax credit: increase on basis of family size (S. 450), 3162 [1MR], 2694 [23FE]

———working poor, 14206 [11JY]

Economic conditions: analysis, 1338 [31JA]

———growth, 1788 [7FE]

———short-term politics and long-term problems, 22879 [3OC]

Education: deduction for interest on loans (S. 656), 4835 [17MR]

———deduction for interest on loan to certain health professionals (S. 840), 7268 [19AP]

———exemption for school operated primarily for religious purposes (S. 163), 808 [25JA]

———treatment of amounts paid for employee assistance programs (S. 260), 1011 [25JA]

———treatment of discharges of indebtedness under certain student loans (S. 1803), 26173 [26OC]

———treatment of U.S. savings bonds used for higher education expenses (S. 353), 1802 [7FE]

Election campaigns: exempt certain officials and workers from hospital insurance tax (S. 1723), 23184 [4OC]

Electric power: treatment of certain project for purposes of energy tax credit (S. 1082), 9915 [18MY]

Employer securities: interest on loans to acquire (S. 1523), 18422 [3AU]

Employer-provided benefits, 6613 [13AP]

Employment: vacation pay and sick leave benefits, 28702 [14NO]

Employment Incentives Act: enact (S. 364), 1818-1819 [7FE], 1910 [8FE]

Energy Security Tax Act: enact (S. 850), 7295 [19AP]

Enterprise zones: incentives for investments (S. 58), 661-668 [25JA]

———strengthen economic development, 23040 [3OC]

Estate tax: repeal inclusion related to valuation freezes (S. 659, 838), 4858 [17MR], 16067 [25JY]

Excessive Churning and Speculation Act: enact (S. 1654), 21326, 21327 [21SE]

Expiring provisions: extend certain, 28634-28638 [14NO]

Fairness for Adopting Families Act: enact (S. 479), 3144 [1MR]

Family College Savings Act: enact (S. 1251), 13148 [22JN]

Farm Credit System: tax deduction for bad debt reserves (S. 955), 8780 [10MY]

Farm Debt Tax Reform Act: enact (S. 1041), 9835 [18MY]

Federal Tax Delinquency Amnesty Act: enact (S. 387), 1976 [8FE]

Forests and forestry: lumber trade passive loss taxation rules (S. 1692), 22420, 22421 [28SE]

———treatment of capital gains on timber (S. 1238), 13123 [22JN]

Group legal services plans: treatment (S. 501), 3320 [2MR]

Handicapped: exemption of trusts established to provide for a disabled dependent (S. 1905), 29757 [17NO]

———tax credit for small business complying with requirements for public accommodations, 19835-19848, 19886 [7SE]

Health insurance: deduction for self-employed individuals (S. 494), 3310 [2MR]

———delay date of effectiveness of Internal Revenue Code's section 89 (S. 89), 702 [25JA], 4423 [15MR], 6463 [13AP]

———designation of overpayment to organ transplant fund (S. 174), 825 [25JA]

———deduction for self-employed individuals (S. 1168), 11516 [13JN]

———deduction for self-employed individuals (S. 1381), 15913 [24JY]

———nondiscrimination rules on employee benefit plans, 22560 [29SE], 27655-27659 [7NO]

———nondiscrimination rules on employee benefit plans (S. 1774), 25361 [20OC], 26422-26426 [27OC]

———nondiscrimination rules on employee benefit plans (S. 1129), 10974, 10984 [6JN], 11075 [7JN]

———nondiscrimination rules on employee benefit plans (S. 1168), 11516 [13JN]

———simplified arrangements meeting part-time employee requirements (S. 654), 4829, 4831 [17MR], 5520 [5AP]

———treatment of employer-provided benefits, 10888, 10909, 10931, 10933, 10947-10949 [6JN], 21159, 21160 [20SE], 27885 [8NO]

Housing: credit for low-income individuals, 26602 [31OC]

———extend period which qualified mortgage bonds and mortgage credit certificates may be issued (S. 355), 1803 [7FE]

———low-income credit (S. 980), 8977, 8985 [11MY]

———maintain current mortgage interest deduction (S. Con. Res. 21), 4410 [15MR], 4684 [16MR]

———tax-free distributions from individual retirement accounts to purchase first house (S. 257), 1008 [25JA]

———tax subsidies for low- and moderate-income families, 8801 [10MY]

———treatment of gain from sale of principal residence relative to health status of certain taxpayers (S. 1435), 16917 [31JY]

Individual, corporate, and estate: amend regulations (S. 418), 2437 [22FE]

Individual retirement accounts: increase amount of nondeductible contributions (S. 1069), 9892-9894 [18MY]

———treatment of contributions, 24834 [17OC], 25285 [19OC], 31694 [21NO]

———treatment of contributions (S. 1588), 19927-19929 [7SE]

———treatment of certain investments, 22072 [27SE]

Insurance companies: consolidation with noninsurance companies (S. 1344), 15057 [18JY]

Internal Revenue Code Penalty Reform Act: enact (S. 1784), 25654, 25661 [24OC]

Interstate commerce: transportation employees (S. 815), 6730, 6731 [17AP]

Investments: capital gains, 1330 [31JA], 20467-20469 [14SE]

———exempt earnings on certain accounts (S. 632), 4608 [16MR]

———long-term capital gains rates (S. 1286), 14165 [11JY]

———small issue bonds for manufacturing facilities (S. 1636), 20692 [18SE]

IRS: notification of excess withholding (S. 811), 6726 [17AP]

Kenosha, WI, Equity Act: enact (S. 1928), 30194 [19NO]

Local government: bonds (S. Con. Res. 18), 3780 [8MR]

———limiting Federal tax obligations (S.J. Res. 28), 1060 [25JA], 1351 [31JA]

Medicare Catastrophic Coverage Surtax Repeal Act: enact (S. 1388), 15924 [24JY]

Motor vehicles: retail sales of used automobiles (S. 567), 4310 [15MR]

Municipal bonds: tax-exemption status for certain, 10779 [2JN]

National Presidential Debates Act: enact (S. 725), 5756 [6AP]

Natural gas: domestic exploration and production (S. 41), 615 [25JA]

———domestic exploration and production (S. 449), 2691, 2694 [23FE]

———unconventional fuels credit with respect tight formation (S. 383), 1955 [8FE]

Nonprofit Organizations Tax-Exempt Bond Reform Act: enact (S. 1627), 20527 [14SE], 23179-23181 [4OC]

Ozone Layer Conservation Act: enact (S. 871), 7680-7684 [1MY]

Parental Choices in Child Care Act: enact (S. 392), 1996 [8FE]

Pensions: exempt retired public safety officers from the early withdrawal tax on distributions (S. 1055), 9864 [18MY]

Petroleum: deduction of spill cleanup costs, 10550-10556 [1JN]

———excise tax on gasoline, 5703 [6AP]

———excise tax used to reduce deficit, 7898 [3MY]

———importation of crude and refined products (S. 161), 806 [25JA]

———incentive for domestic exploration and production (S. 41), 615 [25JA]

———incentives for domestic exploration and production (S. 449), 2691, 2694 [23FE]

———opposition to increase in fee on imported crude oil (S. Res. 64), 2470 [22FE], 2718 [23FE]

———prohibit increase in excise tax on gas and diesel fuel (S. Res. 63), 2467-2469 [22FE], 6603 [13AP]

Poland: tax exemption of certain loans (S. 1375), 15637 [20JY]

Proposed increase, 21224 [21SE]

Radon: credit for repair expenditures (S. 643), 4787 [17MR]

Real property: repeal estate tax inclusion relative to valuation freezes (S. 849), 7294 [19AP], 16067 [25JY]

———repeal estate tax inclusion relative to valuation freezes (S. 838), 7265 [19AP]

———sales of lands subject to ground leases (S. 59), 669 [25JA]

———State collection of taxes on sales of tangible personal property by nonresidents (S. 480), 3146 [1MR]

———treatment of certain rents relative to all qualified heirs (S. 460), 2969 [28FE]

Refuge Revenue Sharing Fund Act: enact (S. 1150), 11354 [8JN]

Refunds: statute of limitations for claims (S. 753), 6026 [11AP]

Research: treatment of expenditures (S. 1173), 11520 [13JN]

Research and Experimental Credit Extension and Reform Act: enact (S. 570), 4326-4329 [15MR]

Rural areas: credits to primary health services providers in manpower shortage areas (S. 1060), 9870, 9872, 9947 [18MY]

———school loan deduction for certain practicing physicians (S. 954), 8779 [10MY]

Save America Tax Act: enact (S. 1256), 13403 [23JN], 22453 [28SE]

Savings and Investment Incentive Act: enact (S. 1682), 22156-22159 [27SE]

Securities: amend regulations relative to employee stock ownership plans (S. 1171), 11519 [13JN]

Service organizations: tax-exempt cooperative (S. 1515), 18414 [3AU]

Small business: restore a capital gains differential for certain stock (S. 348), 1783, 1793-1800 [7FE], 4544-4546 [16MR], 8496 [9MY]

Small Business Disabilities Tax Credit Act: enact (S. 1661), 21380-21382 [22SE]

Small Business Rehabilitation Relief Act: enact (S. 1876), 28707 [14NO]

Small Business Relief Act: enact (S. 595), 4391 [15MR]

Special Needs Adoption Assistance Act: enact (S. 1628), 20532 [14SE]

States: bonds (S. Con. Res. 18), 3780 [8MR]

———collection of taxes on sales of tangible personal property by nonresidents (S. 480), 3146 [1MR]

———items mailed across borders (S. Res. 80), 4411 [15MR], 5446 [4AP]

———limiting Federal tax obligations (S.J. Res. 28), 1060 [25JA], 1351 [31JA]

———nonresident income tax (S. 800), 6585 [13AP], 7841 [2MY]

———reallocate the distribution of Federal tax benefit ratio spending (S. 186), 837 [25JA]

Targeted jobs tax credit: administration, 10743 [2JN]

———expand (S. 720), 5741 [6AP], 28145 [9NO]

———expand (S. 766), 6173 [12AP]

Tax Credit for Families Act: enact (S. 1196), 12249 [16JN]

Tax Reform Reform Act: enact (S. 1516), 18414 [3AU]

Thrift institutions: deduction of losses from failed financial institutions for persons not itemizing deductions (S. 1157), 11425 [9JN]

———reform legislation (S. 538), 3759 [8MR]

Tight Formations Tax Credit Restoration Act: enact (S. 425), 2451-2455 [22FE]

Tips: treatment, (S. 1815), 26653 [31OC]

Tobacco industry: deduction for advertising expenses (S. 776), 6559 [13AP]

———increase tax on cigarettes (S. 801), 6586 [13AP]

Transportation: exclude from gross income the value of certain costs furnished by an employer (S. 1522), 18420-18421 [3AU]

U.S. Peace Tax Fund: establish (S. 784), 6565 [13AP]

Vietnam POW/MIA Rescue Fund: designation on tax forms (S. 1587), 19616-19617 [6SE]

Working Family Child Care Assistance Act: enact (S. 601), 4399, 4401 [15MR], 4506 [16MR]

Reports

Budget Reconciliation: Committee on Finance, 24319-24462 [12OC]

Car Dealer Installment Method: Committee on Finance, 4310 [15MR]

Civil Tax Penalty Reform, 19140 [4AU]

Examination of Media Evangelists and Related Organizations: IRS, 4047, 4048 [13MR]

Far More Seniors Than Expected Will Pay Medicare Catastrophic Surtax: National Committee To Preserve Social Security and Medicare, 7076 [19AP]

Health Care Coverage for Part-Time Employees: Roy E. Cordato, Institute for Research on the Economics of Taxation, 18768-18771 [4AU]

Historic Preservation Tax Credit: National Park Service (excerpt), 1367 [31JA]

Renewed Partnership: White House Science Council Panel on Health of U.S. Colleges and Universities, 20532 [14SE]

Tax Havens and Manufacturing Strategy for New Drugs: Warner Lambert Drug Co., 16840 [31JY]

Where Has All the Housing Gone? Greater Kansas City Community Foundation and Affiliated Trusts, 7386-7388 [19AP]

Wisconsin Issues—Time for a Change, Low Federal Capital Gains Taxes Show Big Advantages, 3426 [3MR]

Reports filed

Limit Right of First Refusal Relative to Certain Resale of Farm Property: Committee on Agriculture (H.R. 2469) (H. Rept. 100-81), 11452 [12JN]

Oil Shale Claims Provisions Amendment(H.R. 643), Consideration: Committee on Rules (H. Res. 155) (H. Rept. 101-53), 9405 [16MY]

Tax Credit for Health Insurance Premium Costs: Committee on Finance (S. 1185) (S. Rept. 101-51), 11701 [14JN]

Resolutions by organizations

Aviation trigger tax: American Association of State Highway and Transportation Officials, 16213 [25JY]

Statements

Capital Gains and Tax Reform: C. Eugene Steuerle, 27173-27175 [3NO]

Capital Gains Indexing, 29104, 29105 [15NO]

Capital Gains Tax: George F. Will, 21586 [26SE]

———John F. Kennedy, 22206 [28SE]

———President Bush, 21586 [26SE]

———Senator Lieberman, 21402 [22SE]

———Warren Brookes, 21587 [26SE]

———William Safire, 21403 [22SE]

Cashflow Business Tax: Martin Feldstein, 3063 [28FE]

Day Care: Richard Orloff, 23354, 23355 [5OC]

Employer-Provided Health Insurance: Beussink, Hey, Martin, Naile & Roe, 10905 [6JN]

———Boone County Bank, 10904 [6JN]

———Charles McGraw, 10905 [6JN]

———Chris Straub, 10905 [6JN]

———Cochran, Oswald, Barton, McDonald & Grahan, 10904 [6JN]

———Gasket & Seal Fabricators, Inc., 10905 [6JN]

———Geo. C. Matteson Co., Inc., 10904 [6JN]

———Gunter Exterminating Co., 10904 [6JN]

———Jerry W. Kinder, 10905 [6JN]

———Missouri Restaurant Association, 10904 [6JN]

———Plaza Video, 10904 [6JN]

———Roland H. Tullberg, 10905 [6JN]

———Wilson-Turner-Gavin, Inc., 10904 [6JN]

Higher Taxes: Milton Friedman, 8059 [3MY]

Insufficient Investments and Tax Increases: several economists, 27783 [7NO]

President Bush's Savings and Loan Rescue Plan: James Davidson (several individuals), 5788 [6AP]

———public policy research organizations, 6620 [13AP]

Profitability for Pharmaceutical Industry: Hambrecht & Quist, 16837 [31JY]

———Rothchild, Unterberg, and Towbin, 16837 [31JY]

Tax Reduction: Ronald Reagan, 16074 [25JY]

Value Added Tax: Lester Thurow, 2673 [23FE]

Studies

Investment Observations—Revenge of Large Cap Stocks, Victor A. Canto, 1768 [7FE]

National Bureau of Economic Research: U.S. multinational companies, 16762 [27JY]

Taxing Capital Gains: National Center for Policy Analysis, 25290-25294 [19OC]

Summaries

Committee on Housing and Tax Policy (Select) (H. Res. 113), 5164 [22MR]

Domestic Energy Security Act (S. 449), 2693 [23FE]

Employment Incentives Act (S. 364), 1824 [7FE]

Fairness for Adopting Families Act (S. 479), 3146 [1MR]

Family College Savings Act (S. 1251), 13150 [22JN]

Improved Penalty Administration and Compliance Tax Act, 10498-10501 [1JN]

Internal Revenue Code Penalty Reform Act (H.R. 1784), 25655 [24OC]

Low-Income Housing Credit Act (S. 980), 8983 [11MY]

Low-Income Housing Preservation Tax Act (H.R. 2318), 9018 [11MY]

Ozone Layer Conservation Act (S. 871), 7684 [1MY]

Partnerships in Child Care Act (S. 187), 841 [25JA]

Private Health Insurance Promotion Act (H.R. 2191), 7876 [2MY]

Provisions (S. 601), 4401 [15MR]

Retiree Health Benefits and Pension Preservation Act (H.R. 1866), 7887 [2MY]

Retiree Health Benefits Preservation Act (H.R. 1865), 7888 [2MY]

Rural Health Professionals Education Loan Interest Deduction Act (H.R. 1588), 5208 [22MR]

Simplification of Antidiscrimination Rules Applicable to Certain Employee Benefit Plans (S. 1129), 10979 [6JN]

Simplification of Rules on Benefits Provided Under Discriminatory Group Health Plans and Increase Deduction for Health Insurance for Self-employed (H.R. 1846), 6349 [12AP]

Tax Treatment of Expenses Used for Child Care (S. 412), 2122 [9FE]

Tight Formations Tax Credit Restoration Act (S. 425), 2452-2455 [22FE]

Tables

Additional revenue generated, 8295 [4MY]

Alternative child care proposals, 23389 [5OC]

Anti-Drug Abuse Act funding, 10579 [1JN]

Burden of 10 per gallon gasoline tax increase, 8727 [9MY]

Capital gains and assets rates, 14589 [13JY]

Capital gains rates and associated revenues, 1968-86, 1768 [7FE]

Comparison of capital gain tax proposals, 1784, 1800 [7FE], 4546 [16MR]

Comparison of U.S. capital gains tax and world competitors, 1768 [7FE]

Cost estimates and budget effect of S. 364, Employment Incentives Act, 1824 [7FE]

Designated tight sands natural gas formations, 2452-2455 [22FE]

Distribution of gasoline excise tax burden, 8726 [9MY]

Earned income and dependent care tax credit schedules (1990 current law and proposal), 1824 [7FE]

Employer-provided health insurance: Dept. of the Treasury, 10906 [6JN]

———Library of Congress, 10906 [6JN]

Health insurance premium credit, 13302 [23JN]

Interest on the debt compared to income tax revenue, 18837 [4AU]

Personal exemptions for a family of 4, 1912-87, 800 [25JA]

Range of market prices paid for brand name prescription drugs, spring 1989, 16838 [31JY]

Revenue effects of Senator Packwood's capital gains proposal, 28670 [14NO]

Revenue estimates on capital gains comparison to individual retirement account proposals, 28679 [14NO]

Revenue impact of the 1981 Tax Act (sundry), 28670 [14NO]

Revenue initiatives proposed in the President's budget and included in the bipartisan agreement, 8294 [4MY]

Tax burden as percent of income, 26508 [30OC]

Testimonies

Capital Gains Tax Differential Is Vital for U.S. Economic Growth: Mark A. Bloomfield, 11542 [13JN]

Delay Implementation of Tax Rules on Certain Employer-Provided Benefits: Representative Crane, 8411 [4MY]

Employer-Provided Health Insurance: Dana Trier, 10888 [6JN]

Imposition of Value-Added Tax Restricted to Deficit and Debt Reduction: Senator Hollings, 9770 [18MY]

Tax-Exempt Bond Reform: D. Allan Bromley, 20532 [14SE]

Texts of

H.R. 615, deny deduction for interest on certain corporate stock acquisition indebtedness, 1125 [27JA]

H.R. 686, sale of principal residence, 1156 [27JA]

H.R. 809, treatment of parsonage allowances, 1638 [2FE]

H.R. 976, Anti-Resource Enhancement Act, 2164 [9FE]

H.R. 1054, credit for volunteer fire fighters, 2560 [22FE]

H.R. 1085, excluding portion of pensions from taxation, 2578 [22FE]

H.R. 1104, Family Living Wage Act, 2788 [23FE]

H.R. 1142, deduction for members of the Armed Forces Reserve units, 3055 [28FE]

H.R. 1150, Utility Ratepayer Refund Act, 3033 [28FE]

H.R. 1162, payment of estate taxes, 3043 [28FE]

H.R. 1205, Fairness for Adopting Families Act, 3669 [7MR]

H.R. 1282, child care services deduction, 3665 [7MR]

H.R. 1324, treatment of financially troubled banks and thrift institutions, 3811 [8MR]

H.R. 1379, types of foreign source income excluded from gross income of U.S. citizens living abroad, 4108 [14MR]

H.R. 1452, increase excise taxes on cigarettes, 4454 [15MR]

H.R. 1544, treatment of tobacco product promotion expenses, 5065 [21MR]

H.R. 1671, designation of tax payments to Presidential campaigns, 5364 [4AP]

H.R. 1761, simplification of corporate minimum tax, 5938 [11AP]

H.R. 2354, interest deduction for indebtedness incurred in certain airline takeovers, 9413 [16MY]

H.R. 2469, limit a previous owner's right of first refusal relative to certain resale of farm property, 11567 [13JN]

H.R. 2654, Taxpayer and Environment Protection Act, 12453 [20JN]

H.R. 2697, treatment of foreign loans, 12797 [21JN]

H.R. 2796, treatment of income relative to safe harbor leases involving rural electric cooperatives, 13975 [29JN]

H.R. 2859, withholding for agricultural employees, 14066 [11JY]

H.R. 2917, amending renting tax law, 14021 [10JY]

H.R. 3167, Farm Debt Tax Reform Act, 19462 [4AU]

H.R. 3219, taxation of life insurance contracts, 19665 [6SE]

H.R. 3288, eliminate the requirement for certain refunds or penalties under the Natural Gas Policy Act, 20936 [19SE]

H.R. 3556, reduce the occupational taxes on certain alcoholic beverage dealers, 26576 [31OC]

H.R. 3560, relief for disaster losses, 26704 [31OC]

H.R. 3628, temporarily reduce capital gains tax for noncorporate taxpayers, 28236-28240 [9NO]

H.R. 3637, low-income housing credits to buildings relative to federally declared disasters, 28344 [9NO]

H.R. 3638, penalty-free withdrawals of individual retirement accounts for repair of residences, 28286 [9NO]

S. 34, Judicial Taxation Prohibition Act, 592 [25JA]

S. 41, Energy Security Tax Act, 613 [25JA]

S. 58, Enterprise Zone Improvements Act, 662-668 [25JA]

S. 59, sales of lands subject to ground leases, 669 [25JA]

S. 117, credit for child restraint systems used in motor vehicles, 730 [25JA]

S. 138, employer-provided health care benefits for retired employees, 773-777 [25JA]

S. 139, excluding amounts withdrawn from individual retirement plans for payment of long-term care insurance, 778 [25JA]

S. 140, credit for contributions to long-term health care savings accounts, 778 [25JA]

S. 141, credit for cost of long-term health care insurance, 780-782 [25JA]

S. 159, childrens' refundable credit to parents for dependents under age 5, 800 [25JA]

S. 161, importation of crude oil and refined petroleum products, 806 [25JA]

S. 162, disallow exemption for child born alive after induced abortion, 807 [25JA]

S. 163, exemption for school operated primarily for religious purposes, 808 [25JA]

S. 171, Entrepreneurship and Productivity Growth Act, 822 [25JA]

S. 174, Cooperative Organ Transplant Contributions Act, 826 [25JA]

S. 182, indexing of certain assets of the Internal Revenue Code, 832 [25JA]

S. 186, State Minimum Return Act, 838 [25JA]

S. 187, Partnerships in Child Care Act, 841-843 [25JA]

S. 206, DISC loans, 911 [25JA]

S. 211, increase allocation of employment taxes to Federal Disability Insurance Trust Fund, 917 [25JA]

S. 257, National Flood Insurance Act, 1009 [25JA]

S. 260, Employee Educational Assistance Act, 1012 [25JA]

S. 262, National Heritage Resource Act, 1015 [25JA]

S. 342, Community Revitalization Tax Act, 1548 [2FE]

S. 353, treatment of U.S. savings bonds relative to use for higher education expenses, 1802 [7FE]

S. 355, extend period which qualified mortgage bonds and mortgage credit certificates may be issued, 1804 [7FE]

S. 364, Employment Incentives Act, 1819 [7FE]

S. 387, Federal Tax Delinquency Amnesty Act, 1977-1983 [8FE]

S. 392, Parental Choices in Child Care Act, 1997 [8FE]

S. 411, treatment of capital gains, 2120 [9FE]

S. 425, Tight Formations Tax Credit Restoration Act, 2452 [22FE]

S. 442, Deficit and Debt Reduction Act, 2673-2676 [23FE]

S. 449, Domestic Energy Security Act, 2691-2693 [23FE]

S. 479, Fairness for Adopting Families Act, 3145 [1MR]

S. 538, tax aspects of financial institution reform legislation, 3759 [8MR]

S. 565, National Affordable Housing Act, 4245-4274 [15MR]

S. 567, retail sales of used automobiles, 4311 [15MR]

S. 570, Research and Experimental Credit Extension and Reform Act, 4327 [15MR]

S. 595, Small Business Relief Act, 4393 [15MR]

S. 601, Working Family Child Care Assistance Act, 4400 [15MR]

S. 643, tax credit for radon repair expenditures, 4788 [17MR]

S. 654, simplified health arrangements meeting part-time employee taxation requirements, 4830 [17MR]

S. 656, restore tax deduction for interest on education loans, 4835 [17MR]

S. 659, repeal estate tax inclusion related to valuation freezes, 4858 [17MR]

S. 662, unemployment compensation law relative to small family farms, 4862 [17MR]

S. 664, indexing, 4863 [17MR]

S. 720, extend targeted jobs tax credit, 5742 [6AP]

S. 725, National Presidential Debates Act, 5757 [6AP]

S. 753, statute of limitation on tax refund claims, 6027 [11AP]

S. 801, excise tax on cigarettes, 6587 [13AP]

S. 811, notification of excess tax withholding, 6726 [17AP]

S. 812, Retiree Health Benefits Preservation Act, 6726-6729 [17AP]

S. 815, taxation of interstate commerce transportation employees, 6730 [17AP]

S. 826, relief of River Publishers, Inc., 7018 [18AP]

S. 840, deductions for education loan interest incurred by certain health professionals, 7269 [19AP]

S. 842, credit for employers who provide onsite day care facilities, 7272 [19AP]

S. 849, provisions relative to real property valuation freezes, 7295 [19AP]

S. 850, Energy Security Tax Act, 7295 [19AP]

S. 869, tax treatment of capital gains, 7679 [1MY]

S. 871, Ozone Layer Conservation Act, 7683 [1MY]

S. 954, school loan payment tax deduction for physician who practices medicine in a rural community, 8780 [10MY]

S. 955, Farm Credit System tax deduction for bad debt reserves, 8781 [10MY]

S. 980, Low-Income Housing Credit Act, 8978 [11MY]

S. 1041, Farm Debt Tax Reform Act, 9836 [18MY]

S. 1069, tax deductions of individual retirement account contributions, 9894 [18MY]

S. 1082, treatment of certain electric power project for purposes of energy tax credit, 9916 [18MY]

S. 1114, amend bankruptcy code relative to State property taxes, 10673 [1JN]

S. 1119, taxation of damages awarded to children from injuries or sickness, 10770 [2JN]

S. 1129, simplify antidiscrimination rules applicable to certain employee health benefit plans, 10975-10979 [6JN]

S. 1139, Domestic Corporation Taxation Equality Act, 11119 [7JN]

S. 1150, Refuge Revenue Sharing Fund Act, 11354 [8JN]

S. 1155, exempt certain educational and training grants for aliens from taxation, 11422 [9JN]

S. 1157, treatment of losses from failed financial institutions for persons not itemizing deductions, 11425 [9JN]

S. 1161, deduction for dividends paid by corporations, 11509 [13JN]

S. 1171, amend tax regulations relative to employee stock ownership plans, 11520 [13JN]

S. 1173, tax treatment of funding for research and experiments, 11521 [13JN]

S. 1187, repeal medicare supplemental premium and modify benefits added by Medicare Catastrophic Coverage Act, 11728 [14JN]

S. 1221, first-time farmer bonds issuance extension, 13061 [22JN]

S. 1238, tax treatment of capital gains on timber, 13123 [22JN]

S. 1251, Family College Savings Act, 13148 [22JN]

S. 1256, Save America Tax Act, 13405-13407 [23JN]

S. 1273, treatment by cooperatives of gains or losses from sale of certain taxable assets, 13422 [23JN]

S. 1286, long-term capital gains rates, 14166-14168 [11JY]

S. 1303, treatment of interest on loans to acquire certain employer securities, 14347 [12JY]

S. 1344, consolidation of insurance with noninsurance companies, 15058 [18JY]

S. 1349, broker reporting requirements for tax purposes, 15060 [18JY]

S. 1472, Consumer Equity Act, 17968 [2AU]

S. 1479, Housing Affordability Act, 17979-17981 [2AU]

S. 1503, taxation of charitable contributions, 18399 [3AU]

S. 1513, tax exempt status of abortion facilities, 18412 [3AU]

S. 1515, tax-exempt cooperative service organizations, 18414 [3AU]

S. 1516, Tax Reform Reform Act, 18415-18417 [3AU]

S. 1555, Child Support Enforcement Extension Act, 18969 [4AU]

S. 1580, safe harbor leases for rural electric cooperatives, 19007 [4AU]

S. 1587, Vietnam POW/MIA Rescue Fund designation on tax forms, 19617 [6SE]

S. 1627, Nonprofit Organizations Tax-Exempt Bond Reform Act, 20529 [14SE]

S. 1628, Special Needs Adoption Assistance Act, 20533 [14SE]

S. 1636, small issue bonds for manufacturing facilities, 20693 [18SE]

S. 1644, reduce occupational tax on small retail liquor and beer dealers, 20886 [19SE]

S. 1654, Excessive Churning and Speculation Act, 21327 [21SE]

S. 1661, Small Business Disabilities Tax Credit Act, 21381 [22SE]

S. 1682, Savings and Investment Incentive Act, 22157 [27SE]

S. 1692, lumber trade passive loss taxation rules, 22421 [28SE]

S. 1774, nondiscrimination rules relative to employee benefit plans, 25361 [20OC]

S. 1784, Internal Revenue Code Penalty Reform Act, 25656-25661 [24OC]

S. 1815, Social Security taxation of cash tips, 26653 [31OC]

S. 1843, nonrefundable credit for purchase of Mode C equipment for transponders used in aircraft, 27206 [6NO]

S. 1876, Small Business Rehabilitation Relief Act, 28708 [14NO]

S. 1938, tax treatment of capital gains, 30549-30552 [20NO]

S. 1956, Citizens Drug Control Contribution Act, 31466 [21NO]

S. Con. Res. 18, taxation of State and local government bonds, 3780 [8MR]

S. Con. Res. 21, tax deduction of interest on mortgages, 4410 [15MR]

S. Res. 64, opposition to increase in fee on imported crude oil, 2470 [22FE]

S. Res. 80, State taxing authority over interstate commerce, 4411 [15MR]

S. Res. 92, employee tax benefit programs, 5603 [5AP]

S.J. Res. 28, limiting Federal, State and local tax obligations, 1061 [25JA]